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Jakub Borowski, Jakub Olipra and Paweł Błaszyński

Abstract

The decision of the United Kingdom (UK) to leave the European Union (EU) is unprecedented, especially considering the recent trend in the global economy toward economic integration. There is a multitude of research concerning the implications of economic integration; however, research in the field of disintegration is scarce. Brexit serves as an interesting case study to investigate the effects of economic disintegration. The implications for trade are especially fascinating as trade liberalization is one of the most important benefits of economic integration. Existing studies focus mainly on Brexit’s impact on the UK’s exports and imports, while less attention has been paid to Brexit’s effects on the trade of other countries. The main objective of our research is to estimate Brexit’s influence on Polish exports. We present several possible scenarios of future trade relations between the UK and the EU and assume that, at least in the nearest-future post-Brexit scenario, trade under the World Trade Organization rules is most likely. This will result in the imposition of tariffs on trade between the UK and the EU members, including Poland. In our research, we used the real exchange rate of the Polish zloty against the British pound as a proxy for the changes in price competitiveness of Polish exports due to the imposition of tariffs. We find that in the first year after Brexit, the dynamics of Polish exports to the UK will decrease due to the imposition of customs duties by 1.3 percentage points (pp) and by 0.1 pp when it comes to total Polish exports. This paper contributes to the discussion on the effects of disintegration on trade. We propose a new method for assessing changes in trade volume due to increase of trade barriers.

Open access

Małgorzata Magdalena Hybka

Abstract

In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States.

Open access

Demokaan Demirel

Abstract

Performance is a fundamental tool that improves results oriented on public administration. Performance management applications have become very popular in public institutions over the past 20 years. Direct accountability to the political institutions and the public is ensured by defining the performance of public administrations according to their organizational goals and objectives. Local governments are using performance management practices to assess the quality of public services offered. In the United Kingdom, performance management practices at the local level were promoted under the leadership of the central government. However, there cannot be a certain standardization or stability in performance management applications. The Best Value (BV) regime was applied primarily in England and Wales. The system was later applied in Scotland in 2003. In 2002, Comprehensive Performance Assessment (CPA) Programme was introduced. Wales preferred to stay outside of this program. The Wales Programme for Improvement (WPI) has adopted self-assessment and holistic assessment. After 2009, the cost-effectiveness of local services was evaluated through comprehensive area assessments. This practice was abolished after 2010, adopting a governance approach based on the common negotiations of local actors. This study aims to evaluate the performance measurement systems applied in the local area in the United Kingdom.

Open access

Jolanta Słoniec and Reyes González Rodriguez

Abstract

The article compares the reasons for using IT outsourcing (ITO) in Polish and Spanish enterprises, based on the authors’ own research. The reasons for the application of ITO have been classified into three groups: economic, technological, and organizational/strategic. On the basis of the classified reasons, a research hypothesis was formulated: Representatives of Polish enterprises assess other groups of reasons as the most important motivation for the use of ITO in their companies compared to Spanish enterprises. On the basis of the authors’ own research, the hypothesis has been confirmed. Polish enterprises assess technological reasons as the most important, whereas Spanish enterprises consider organizational/strategic reasons to be the most important, although the differences in the assessment are not large. The difference in the validity of the reasons for the use of ITO may arise from the maturity of the ITO market in both countries but may also result from the personal experience of the companies with ITO.

Open access

Andrii Halkin

Abstract

The research aims to assess the emotional state of the consumer during the purchase process in the urban retail chains. Galvanic skin response (GSR) and heart beat per minute (BPM) are used to assess the effect of environment on emotional fatigue of the consumer during shopping. Stress index was used for evaluating the results of different shops visited by a consumer. The conceptual framework of emotional fatigue research has been presented. The method was also used to estimate the level of emotional fatigue of a consumer during his or her visit to any shop on each purchase stage. The results can improve the quality of trade services by creating more favorable environment for shopping, planning sales areas, shops, sales analysis, advertising campaigns, and analysis of customers’ behavior. Developing a method to process and assess a consumer’s emotional state in purchase elements extend the neuromarketing theory by including the real environment component in it.

Open access

Vitalii A. Smirnov and Aleksandr V. Repko

Abstract

The paper presents the results of researches of temperature variations during flat peripheral grinding. It is shown that the temperature variations of the workpiece can reach 25...30% of the average values, which can lead to some thermal defects. A nonlinear two-dimensional thermophysical grinding model is suggested. It takes into account local changes in the cutting conditions: the fluctuation of the cut layer and the cutting force, the thermal impact of the cutting grains, and the presence of surface cavities in the intermittent wheel. For the numerical solution of the problem, the method of finite differences is adapted. Researches of the method stability and convergence are made, taking into account the specific nature of the problem. A high accuracy of the approximation of the boundary conditions and the nonlinear heat equation is provided. An experimental verification of the proposed thermophysical model was carried out with the use of installation for simultaneous measurement of the grinding force and temperature. It is shown that the discrepancy between the theoretical and experimental values of the grinding temperature does not exceed 5%. The proposed thermophysical model makes it possible to predict with high accuracy the temperature variations during grinding by the wheel periphery.

Open access

Agnieszka Przybylska-Mazur

Abstract

Fiscal policy includes the government decisions on the size of taxes that affect the size of the government deficit. There are different types of government deficit. The aim of the analyses is to examine the relation between the type of deficit and the optimal level of tax rate. In this article we verify the hypothesis that the type of deficit considered affects the tax rate. For the hypothesis verification, we use the feedback rules that are the solution of the quadratic-linear problem.

Open access

Dorota Chybowska, Leszek Chybowski and Valeri Souchkov

Abstract

Poland has a strong ambition to evolve rapidly into a knowledge-driven economy. Since 2004, it has been the largest beneficiary of European Union cohesion policy funds among all member states. Between 2007 and 2013, Poland was allocated approximately EUR 67 billion, whereas for 2014-2020 the EU budget earmarked EUR 82.5 billion for Polish cohesion policy. This means that in the coming years, Poland’s R&D intensity will grow. But the question remains: is 27 years of free market economy enough to enable a country’s economy to become knowledge-based ? This paper offers an analysis of Polish R&D expenditures and investments in terms of their sources (business, government or higher education sectors), types (European Union or state aid) and areas of support (infrastructure, education or innovation). It also characterises the Polish R&D market with its strengths and weaknesses. Then, it examines the process of technology transfer in Poland, comparing it to best practice. Finally, the paper lays out the barriers to effective commercialisation that need to be overcome, and attempts to answer the question raised in its title.

Open access

Michał Stawowiak and Mariusz Kuczaj

Abstract

This article refers to the reliability of road rollers used in a selected roadworks company. Information on the method of road rollers service and how the service affects the reliability of these rollers is presented. Attention was paid to the process of the implemented maintenance plan with regard to the machine's operational time. The reliability of road rollers was analyzed by determining and interpreting readiness coefficients.

Open access

Erika Sujová and Helena Čierna

Abstract

The paper deals with increasing processes efficiency at a production line of cylinder heads of engines in a production company operating in the automotive industry. The goal is to achieve improvement and optimization of test processes on a production line. It analyzes options for improving capacity, availability and productivity of processes of an output test by using modern technology available on the market. We have focused on analysis of operation times before and after optimization of test processes at specific production sections. By analyzing measured results we have determined differences in time before and after improvement of the process. We have determined a coefficient of efficiency OEE and by comparing outputs we have confirmed real improvement of the process of the output test of cylinder heads.