Cristea H., (2007), Expertiză contabilă, doctrină și deontologie profesională. Ghid de pregătire. Sinteză(Accounting Expertise, Doctrine and Professional Deontology. Training guide. Synthesis), CECCAR, Timișoara.
Popescu D., (2016), Respectarea eticii și deontologiei în profesia contabilă - premisă a creșterii calității serviciilor contabile (Complying with Ethics and Deontology in the Accounting Profession - Prerequisite for Increasing the Quality of Accounting Services), Dissertation, Coordinator: Assoc. prof
Venture Capital in Japan: A Financial Instrument Supporting the Innovativeness of the Japanese Economy
Venture capital (literally "high-risk capital") is designated for the financing of small companies that by themselves lack sufficient resources, but whose activities indicate potentially high profits in the future. It can play a special role in the development of the technologically advanced industries as well as in the growth of entrepreneurship understood as a readiness to establish new companies ("start-ups").
Two factors: First, the relatively small number of new companies as well as the number of companies subject to liquidation over the year ("firm turnover") in Japan, and second, the insignificant prestige associated with the profession of entrepreneur do not foster growth in the dynamics of this form of financing ventures. The cited indicator for Japan in among the lowest in comparison with other highly developed countries1, while the profession of entrepreneur is not the foremost dream of college graduates. They would much rather prefer realizing their professional careers as members of the government bureaucracy or employees of a major corporation2. However, this mindset is slowly changing, if for no other reason then, in spite of popular conviction, because most small companies are not established during periods of prosperity, but near the end of the downward phase of the economic cycle. That is exactly the phase Japan has been dealing with for several years now. Young, creative people, recruited from the unemployed, are seeking self-employment, using all possible opportunities embedded in the "again starting up" machinery of the economy3.
This paper investigates the determinants of long-term unemployment in Poland for workers in the creative economy. Over 2,100 unemployed artists, journalists, architects, designers, craftspeople and creative industry technicians registered in public employment agencies are examined to discover the relationship between the probability of long-term unemployment and basic socio-demographic variables, human capital characteristics, as well as type of the local labour market. The outcomes based on the sample of creative workers are compared to a study of almost 44,000 registered unemployed representing all professions. Results indicate that such characteristics as: male gender, age under 30, married, first unemployed registration within the last three years, extensive work experience, high qualifications and multi-skilling each considerably decrease the likelihood of being unemployed for more than 365 days, both among creative workers and among all unemployed. The strength of this influence, however, differs within these two groups, with some co-variates significantly affecting the likelihood of long-term unemployment in the general sample. For example health, having children, or a willingness to take any job all appear to be non-significant for creative workers.
There are two aims of this study. The first is to outline the developments in the maritime economy and employment in the South Baltic Region, and the second to identify the emerging activities in the maritime industry and to reveal the prospects and potential for labour market development, taking into account the demand for labour, required professions, qualifications of the labour force, and feasible cross-border mobility. This comparative study refers to four EU Baltic coast regions, namely the Mecklenburg-Vorpommern (D), Zachodniopomorskie (PL), Pomorskie (PL) and Klaipeda (LT) regions. Prospects for the economic development and employment potential specified for each region and selected segments of the maritime economy are consequently elaborated. The analysis of the maritime economy in the South Baltic Region reveals some crucial differences in terms of strategic maritime activities and employment potential and prospects for each of the regions. The phenomenon of the diverse demand for labour force through the various segments of the maritime economy and by region has been identified and is presented in the form of a comprehensive matrix of the projected demand for labour.
High unemployment in Poland is a major socio-economic problem. The unemployment rate in Poland reached the level of 16.7% in 2005, 9.3% in 2010 and 9.7% in 2011.
Unemployment in Poland is mainly structural, which is reflected in the structural imbalances between labour demand and labour supply with respect to vocational qualifications, professions, and spatial deployment. The main factor determining unemployment is the necessity for structural changes in the Polish economy caused by its transformation and integration with the European Union, changes aimed at enhancement of economic innovation, competitiveness and effectiveness.
An active labour market policy plays an important role in a situation characterized by high structural unemployment. Efficiently applied instruments of an active labour market policy can reduce this unemployment. Therefore, the main aim of this paper is to evaluate the role of the active labour market policy in Poland between 2005-2010, taking into consideration the characteristics of its main instruments, its participants, and expenditures.
The impact of health on professionally active people's incomes in Poland. Microeconometric analysis
In contemporary world human capital is one of the basic elements of development. In a broad understanding it means "the resource of knowledge, skills, health and stamina in the society" (Domański, 1993). Health, besides education, is one of the determinants of its quality. It determines work efficiency, physical and intellectual development, and conditions the average lifespan. It is the resource influencing the functioning of individuals, enterprises - having a connection with their competitiveness - and the whole economy.
The impact of health on economic processes may be observed both on macroscale level and on the level of individuals. In the presented research an attempt was made to verify the hypothesis that the state of health is one of the factors determining professionally active people's incomes. It was assumed, that there is a possibility of the health state impact on decreasing incomes, not only on their complete loss.
In the analysis the micro data gathered in the research "Social Diagnosis 2009" were used. The function was estimated basing on Mincerian wage equation with the logarithm of personal income as a dependent variable and respondents characteristics (gender, work experience, practiced profession) as independent variables. Above all, however, variables connected with respondents health were included in the model.
The outcome of the research confirms the occurrence of positive interaction between professionally active people's incomes and the self-assessed state of health. People declaring a bad state of health have incomes by 20% on average lower than people who enjoy good health (assuming that the remaining characteristics of the surveyed person are the same). In case of men, the impact of health state on incomes is slightly greater than in case of women.
Edyta Łaszkiewicz, Stepan Zemtsov and Vera Barinova
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macro using the standard estimation techniques. To our best knowledge, a cross-country research of the health-wealth relation is an innovative contribution to the literature in the field that is divided between macro-studies of the health-growth relation and micro randomized experiments.
Fourth, because the health-wealth relation is so complex and patently bi-directional, the economic profession recognized that the study of the mutual link between health and wealth using the aggregated macro data is too complex for estimation by ordinary least squares. Therefore