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The analysis is based on the materials published by the Statistical Office in Szczecin for 2000-14, presented on a monthly basis, concerning the total number of tourists (including foreign tourists) and the overnight stays. The distribution of the number of tourists and their accommodation per month and season was correlated with mean monthly values for air temperature, cloudiness and wind speed. Meteorological data for the period 2000-14, as averaged for the whole voivodeship, was obtained from four IMGW stations (Świnoujście, Koszalin, Szczecin and Szczecinek). Statistical analysis was conducted and time trends of the number of tourists and overnight stays were identified for individual months with the use of linear and polynomial regression. The seasonal nature of tourist flows was assessed by the number of tourists and accommodation provided for tourists in summer compared to winter, and spring to autumn. Air temperature and cloudiness were found to have the greatest effect on the uneven distribution of tourist numbers across a year. Each year, approximately 1.7 million tourists visit Zachodniopomorskie Voivodeship, 1.1 million of which (i.e. 66%) stay on the coast.
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The income approach is the subject of debates conducted by academics and practitioners as one of the most controversial approaches in valuation practice. It is also somewhat differently understood by the three historically shaped valuation schools (US, British and German). This article compares the main assumptions underpinning the income approach’s investment method between the three schools in order to: 1) determine why the assumptions change and in what direction; 2) assess the advantages and disadvantages of explicit cash flows; and 3) evaluate the advisability of incorporating explicit cash flows into Polish valuation methodology. A thesis is formulated that, in Poland, the investment method should use implicit cash flows for estimating the market value of properties. There is a need to include explicit cash flow in university programs, but their use should be limited to valuations undertaken to determine the investment value of a property or the market value of portfolio properties, as well as valuations carried out for the purposes of financial reporting as required by EU legislation (MSSF 13 and MSR 40).
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This study analyses the embodied carbon in the trade flows between Poland and Germany. The calculations are based on data from Eurostat and OECD for 2008. The study uses input-output analysis, which allows the assignment of responsibility to individual flows for generating specific amounts of emissions in the economy. It demonstrates that Polish exports to Germany contain significantly more embodied carbon than do imports from Germany, despite the fact that the value of imports is higher. Moreover, it is found that Polish-German trade flows were responsible for more CO2 emissions that Lithuania and Latvia emitted together in 2008.
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