1,080 research outputs found
Spice price spikes: Simulating gendered impacts of a saffron boom and bust in rural Morocco
No full textAccess to international markets provides smallholders with unprecedented opportunities, but also exposes them to market whims of unprecedented amplitude and can trigger substantial changes in the local economy. In Morocco’s mountainous Taliouine-Taznakht region, saffron production drives the local economy and is the major source of female employment. The global market for saffron has been excessively volatile lately. We use a local economy-wide impact evaluation (LEWIE) approach to reveal how saffron price shocks reverberate through the local economy, with a particular focus on gender impacts. We find that saffron price shocks dramatically affect saffron production and labor demand, particularly for female harvest labor. Investments in yield-enhancing technologies create harvest labor bottlenecks that disproportionately affect women. Using Monte Carlo methods show that variability in female wage income is especially sensitive to variability in global saffron prices. Appreciating local inter-linkages is critical to understand household and regional impacts of export price volatility. Filipski, Mateusz; Aboudrare, Abdellah; Lybbert, Travis J.; Taylor, J. Edwar
Who is poor this year? Understanding fluctuations in poverty status in three Chinese villages
No full textWe shed light on poverty dynamics by analyzing a census-like survey of three villages of Guizhou province during 2004 to 2011. While the absolute poverty rate is decreasing sharply in the sample, households are highly vulnerable to shocks, and rates of entry or re-entry into poverty are high. We decompose measures of wealth to reveal the proximate causes of poverty entry or exit, then use logistic regression and multivariate hazard models to look for underlying causes. Agricultural income contributes most to changes in poverty status. Poverty entry and exit are both related to household characteristics, assets, and social capital. Rural-urban migration strongly increases the probability of poverty exit, as do government transfers. The frequent changes in poverty status highlight the importance of improving policy targeting and/or implementing village-wide poverty-alleviation strategies. Zhang, Yumei; Filipski, Mateusz; Chen, Kevin Z.; Diao, Xinshe
Income diversification and the rural nonfarm economy
No full textThe rapid transformation of the rural sector between 2011 and 2021 has been well-documented in relation to farming and included profound changes in crops grown, farming practices, markets, and value chains. This transformation has been described in this volume, as well as in Belton and Filipski (2019), Filipski et al. (2020), Boughton et al. (2018), and World Bank (2017). However, this period also witnessed a diversification of activities away from agriculture, with incomes shifting away from reliance on subsistence farming and agriculture in general. The contributions of wage work and rural nonfarm businesses are growing in importance as the rural sector moves beyond an agrarian model in which primary agricultural production is the dominant source of wealth. Though the general equilibrium analysis from Chapter 2 shows that agriculture remains a major driver of economic activity, a micro-level analysis finds that activities either downstream in the food value chain or outside of the food system entirely are now responsible for large shares of rural incomes
The Best of Times, the Worst of Times: Understanding Pro-cyclical Mortality
Get PDFA growing literature documents cyclical movements in mortality and health. We examine this pattern more closely and attempt to identify the mechanisms behind it. Specifically, we distinguish between mechanisms that rely on fluctuations in own employment or time use and those involving factors that are external to the individual. Our investigation suggests that changes in individuals’ own behavior contribute very little to pro-cyclical mortality. Looking across broad age and gender groups, we find that own-group employment rates are not systematically related to own-group mortality. In addition, we find that most of the additional deaths that occur during times of economic growth are among the elderly, particularly elderly women, who have limited labor force attachment. Focusing on mortality among the elderly, we show that cyclicality is especially strong for deaths occurring in nursing homes, and is stronger in states where a higher fraction of the elderly reside in nursing homes. We also demonstrate that staffing in skilled nursing facilities moves counter-cyclically. Taken together, these findings suggest that cyclical fluctuations in the mortality rate may be largely driven by fluctuations in the quality of health care.
A Short Play on the Idea of Laffer Curve in Transition Economies
Get PDFVery strong emotions have accompanied the idea of the Laffer Curve from the very beginning. This simple analysis does not try to solve the discussion. The author has constructed the (TBI-Tax Burden Index), a special measure of taxes. The special feature of this measure is that it tries to take into account both tax rates and tax ceilings while measuring the average taxation. The ensuing analysis gives us some evidence of the presence of some kind of the Laffer-like relationship in countries analysed. It shows that the Laffer Curve for these three countries can be bell shaped. On the other hand this relationship does not seem to play an important role in determining budget revenues in these countries. It seems that differences in revenues among countries are more the result of other factors specific to each country. Therefore, even if the main objective of a government is to maximize revenues, it should not pay to much attention to this issue, it would do much better trying to make tax system as simple as possible, minimizing both incentives and possibilities for tax evasion and tax avoidance.Laffer Curve, transition economies
Farmers' coping strategies against an aggregate shock: Evidence from the 2008 Sichuan Earthquake
No full textWhile rural households in developing countries deploy a series of risk coping strategies to insulate against shocks, their effectiveness relies heavily on the nature of the shocks. Using unique datasets collected before and after the disastrous 2008 Sichuan earthquake, this paper examines the effectiveness of various coping strategies employed by the affected rural households. The rural household survey identifies a number of coping strategies including depleting savings, government aid, subsidized bank loans, informal credit, private transfer, selling assets, and saving money by letting children drop out of school. Difference-in-differences (DID) estimation results show that, in response to the earthquake, rural households also adjust their income generating strategies through crop diversification and pursuing nonagricultural selfemployment, and increased working time by male household members. Jin, Ling; Chen, Kevin Z.; Yu, Bingxin; Filipski, Mateus
Mechanizmy i nieprawidłowości w procesie wyceny przedsiębiorstw piłkarskich = Mechanisms and abnormalities in business valuation of football enterprises
Get PDFMateusz Ciepłucha. Mechanizmy i nieprawidłowości w procesie wyceny przedsiębiorstw piłkarskich = Mechanisms and abnormalities in business valuation of football enterprises. Journal of Education, Health and Sport. 2016;6(9):103-116. eISSN 2391-8306.
DOI http://dx.doi.org/10.5281/zenodo.159179
http://www.ojs.ukw.edu.pl/index.php/johs/article/view/3821
https://pbn.nauka.gov.pl/sedno-webapp/works/
Original Text published © The Author (s) 2016. Mateusz Ciepłucha. Mechanizmy i nieprawidłowości w procesie wyceny przedsiębiorstw piłkarskich = Mechanisms and abnormalities in business valuation of football enterprises. 2016;2(2):30-42. eISSN 2450-3118.
DOI: http://dx.doi.org/10.5281/zenodo.51128,
PBN: https://pbn.nauka.gov.pl/sedno-webapp/works/725656.
The journal has had 7 points in Ministry of Science and Higher Education parametric evaluation. Part B item 755 (23.12.2015).
755 Journal of Education, Health and Sport eISSN 2391-8306 7
© The Author (s) 2016;
This article is published with open access at Licensee Open Journal Systems of Kazimierz Wielki University in Bydgoszcz, Pola nd
Open Access. This article is distributed under the terms of the Creative Commons Attribution Noncommercial License which permits any noncommercial use, distribution, and reproduction in any medium, provided the original author(s) and source are credited. This is an open access article licensed under the terms of the Creative Commons Attribution Non Commercial License (http://creativecommons.org/licenses/by-nc/4.0/) which permits unrestricted, non commercial use, distribution and reproduction in any medium, provided the work is properly cited.
This is an open access article licensed under the terms of the Creative Commons Attribution Non Commercial License ( http://creativecommons.org/licenses/by-nc/4.0/) which permits unrestricted, non commercial use, distribution and reproduction in any medium, provided the work is properly cited.
The authors declare that there is no conflict of interests regarding the publication of this paper.
Received: 05.08.2016. Revised 25.08.2016. Accepted: 06.09.2016.
Mateusz Ciepłucha[1]
Uniwersytet Szczeciński
Mechanizmy i nieprawidłowości w procesie wyceny przedsiębiorstw piłkarskich
Mechanisms and abnormalities in business valuation of football enterprises
Streszczenie
W pracy omówiono w sposób syntetyczny proces i nieprawidłowości wyceny przedsiębiorstw piłkarskich. Wykazano metody wyceny, ich mocne i słabe strony, a także ograniczenia. Przedstawiono czynniki, od których uzależniony jest proces ewaluacji klubów sportowych. Wyodrębniono i omówiono przykładowe sposoby wykorzystywane przez decydentów i księgowych w celu manipulowania sprawozdawczością finansową jednostki, które zmniejszają przejrzystość i zasadność wyceny wartości. W dalszej części opracowania opisane zostały uwarunkowania wyceny i oceny przedsiębiorstw piłkarskich w odniesieniu do ich ewidentnej specyfiki działalności. Celem badań było przedstawienie niejednoznaczności i trudności ewaluacji biznesu sportowego mającego szerokie nacechowanie jakościowe. Charakterystyka ta wpływa więc w znaczącym wymiarze na dyferencję w zakresie wartości księgowych i rynkowych. Materiałem badawczym wykorzystanym w opracowaniu jest przegląd literatury w danej dziedzina oraz symulacja proces wyceny przedsiębiorstwa piłkarskiego za pomocą analizy wskaźnikowej oraz wskaźników C/Z i C/WK.
Słowa kluczowe: wycena przedsiębiorstw, kreatywna rachunkowość, wskaźniki finansowe
Summary
The paper shows in synthetic way a process and irregularities in the football business valuation. It has been shown selected valuation methods, their strengths, weaknesses and limitations. Paper also indicate the factors on which depends the process of clubs evaluations. Further part of article discusses examples of ways used by decision-makers and accountants to manipulate the financial reporting units that reduce transparency and legitimacy of valuation. The following part of the study describes the conditions of evaluation and assessment of enterprises of football in relation to their specific business evident. The aim of the study was to present ambiguity and difficulty evaluating sports business. Football business has wide range of features marked by quality factors. This characteristic affects so significant dimension to design differences among book value and market value. The research material used in the study is a review of the literature and simulation model of football business valuation based on ratio analysis, P/E and P/BV indicators.
Keywords: business valuation, creative accounting, financial indicators
[1] Mateusz Ciepłucha, e-mail: [email protected]
Performance as software
No full textCiting media theorist Lev Manovich, Mateusz Borowski perceives a metaphor in computer database operating mechanisms for some aspects of contemporary performative arts. The author calls attention to the technological context of today’s art, which uses the phenomenon of remediation through hypermedia interfaces, creating the impression of an Auslanderian “liveness.” According to Borowski, performance conceived as software gives rise to forms that are hard to classify. One example he supplies is Rimini Protokoll’s Best Before, in which the viewers linked with avatars to make community management decisions. The author stresses the need to look back, to examine Classical forms of theater which have not been considered intermedia, to reappraise what we think we already know
Physical performance of the students of music schools compared with reference values
Get PDF
Apanowicz
Mateusz. Physical performance of the students of music schools
compared with reference values. Journal
of Education, Health and Sport. 2018;8(9):308-326. eISNN 2391-8306.
DOI http://dx.doi.org/10.6084/m9.figshare.6983936
http://ojs.ukw.edu.pl/index.php/johs/article/view/5840
The
journal has had 7 points in Ministry of Science and Higher Education
parametric evaluation. Part b item 1223 (26/01/2017).
1223
Journal of Education, Health and Sport eissn 2391-8306 7
©
The Authors 2018;
This
article is published with open access at Licensee Open Journal
Systems of Kazimierz Wielki University in Bydgoszcz, Poland
Open
Access. This article is distributed under the terms of the Creative
Commons Attribution Noncommercial License which permits any
noncommercial use, distribution, and reproduction in any medium,
provided the original author (s) and source are credited. This is an
open access article licensed under the terms of the Creative Commons
Attribution Non commercial license Share alike.
(http://creativecommons.org/licenses/by-nc-sa/4.0/)
which permits unrestricted, non commercial use, distribution and
reproduction in any medium, provided the work is properly cited.
The
authors declare that there is no conflict of interests regarding the
publication of this paper.
Received:
01.08.2018. Revised: 17.08.2018. Accepted: 20.08.2018.
Physical
performance of the students of music schools compared with reference
values
Mateusz
Apanowicz
FizjoMedica,
Poniatowskiego 1/4, 86-300 Grudziądz
Key
words: physical performance, reference values, Eurofit test battery
Abstract
Introduction.
Physical activity is the first method of treatment which prevents
a great number of diseases.
Material
and methods.
393 students from randomly
selected music schools in Poland and Germany were
qualified for the study. The
level of physical fitness was assessed by means of the Eurofit test
in each of the schools. The obtained test results were confronted
with reference levels.
Conclusions
1.
The level of the skills specific for musicians was significantly
higher as compared with reference values.
2.
The level of physical performance among musicians significantly
differed from reference values.
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