949 research outputs found
A Short Play on the Idea of Laffer Curve in Transition Economies
No full textVery 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
Konwergencja wydatków na żywność w krajach Unii Europejskiej – analiza przestrzenno‑czasowa
No full textThe paper presents the analysis of the convergence of household final consumption expenditures on food in the European Union countries in the period of 1999–2015, considering spatial and spatio‑temporal tendencies and dependencies. The aim of this research is to verify whether space significantly influences the convergence of the considered process. The subject of the investigation is the share of household final consumption expenditures on food in total final consumption expenditures of European countries. Spatial and spatio‑temporal tendencies and dependencies are surveyed using the conception of spatial and spatio‑temporal trends and spatial autocorrelation. The convergence of the process is investigated with the use of β‑convergence models for panel data (also in the spatial terms). Absolute and conditional convergence approaches are applied. For the conditional approach, the models are expanded to incorporate the influence of additional determinants, including space, disposable income and the level of food prices.Artykuł prezentuje analizę konwergencji finalnych wydatków gospodarstw domowych na konsumpcję żywności w krajach Unii Europejskiej w latach 1999–2015, uwzględniając tendencje i zależności przestrzenne oraz przestrzenno‑czasowe. Celem badania jest sprawdzenie, czy aspekt zróżnicowania przestrzennego istotnie wpływa na proces konwergencji tych wydatków. Przedmiotem badania jest udział wydatków gospodarstw domowych na żywność w wydatkach ogółem tych gospodarstw w krajach europejskich. Przestrzenne i przestrzenno‑czasowe tendencje i zależności są badane z wykorzystaniem koncepcji modeli trendu przestrzennego i przestrzenno‑czasowego oraz autokorelacji przestrzennej. Modele β‑konwergencji dla danych panelowych (również w ujęciu przestrzennym) służą wyjaśnieniu procesu konwergencji wydatków na żywność. Rozważane są dwa podejścia do analizy konwergencji – konwergencja absolutna oraz konwergencja warunkowa. W przypadku tej drugiej modele są rozszerzone o działanie dodatkowych determinant analizowanego procesu – dochodu rozporządzalnego oraz poziomu cen żywności
Mechanizmy i nieprawidłowości w procesie wyceny przedsiębiorstw piłkarskich = Mechanisms and abnormalities in business valuation of football enterprises
No full textMateusz 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]
Solidarność we wspomnieniach ks. Eugeniusza Jankiewicza i o. Bronisława Sroki SI
No full textThe article presents an example of Roman Catholic clergy, a secular priest – Fr. Eugeniusz Jankiewicz and the religious father – Jesuit Fr. Bronisław Sroka SJ, saw the birth of Solidarity and how they joined its activities. Getting to know their view of Solidarity was possible thanks to the reports they provided to the Institute of Solidarity Heritage in Gdańsk in 2021. The above‑mentioned reports are dominated by the necessity to provide various pastoral ministry resulting from the fulfillment of priestly functions. In the testimony of Fr. Bronisław Sroka SJ there is a special national factor. Both accounts contain spiritual views with different lives.The article presents an example of Roman Catholic clergy, a secular priest – Fr. Eugeniusz Jankiewicz and the religious father – Jesuit Fr. Bronisław Sroka SJ, saw the birth of Solidarity and how they joined its activities. Getting to know their view of Solidarity was possible thanks to the reports they provided to the Institute of Solidarity Heritage in Gdańsk in 2021. The above‑mentioned reports are dominated by the necessity to provide various pastoral ministry resulting from the fulfillment of priestly functions. In the testimony of Fr. Bronisław Sroka SJ there is a special national factor. Both accounts contain spiritual views with different lives.W artykule opisano, jak przedstawieni duchowni rzymskokatoliccy: ksiądz świecki – ks. Eugeniusz Jankiewicz oraz ojciec zakonny – jezuita o. Bronisław Sroka SI widzieli rodzącą się Solidarność oraz w jaki sposób włączyli się w jej działalność. Poznanie ich postrzegania Solidarności było możliwe dzięki relacjom, które złożyli Instytutowi Dziedzictwa Solidarności w Gdańsku w 2021 r. W swych wypowiedziach duchowni szczególną uwagę zwrócili na konieczność udzielania różnorodnej posługi duszpasterskiej wynikającej z pełnienia przez nich funkcji kapłańskich. W świadectwie o. Sroki szczególne znaczenie ma czynnik narodowy. Obie relacje zawierają wspomnienia duchownych o odmiennych życiorysach
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
No full text
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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The Convergence of Energy Use from Renewable Sources in the European Countries: Spatio-Temporal Approach
No full textThis article presents the analysis of the convergence of energy use from renewable sources among chosen European countries using a spatio-temporal approach. The high energy dependence of European countries on the economies of other continents makes the development of the use of renewable sources for energy production an important factor of their economic and social progress. The economic growth of every country is determined, among other factors, by an increase in the energy inputs. Therefore, in order to avoid excessive degradation of the environment, the use of renewable energy sources is increasingly becoming the crucial goal of governments worldwide. The analysis was conducted using data for 32 selected European countries in the years 1995–2019. In order to check progress in the case of the homogenization of renewable energy use, the β-convergence models for pooled cross-sectional and time-series data (TSCS) and also spatio-temporal β-convergence models were estimated. Absolute and conditional convergence was considered. Based on the literature review, the gross domestic product (GDP) per capita level and CO2 emissions per capita level as processes conditioning the convergence in the case of the renewable energy use were chosen. Moreover, the spatial dependencies between neighboring countries were included in the models, and the neighborhood was defined in two ways. The neighborhood was quantified using the connection matrices: (1) based on the common border criterion (geographical neighborhood) and (2) based on the well-being level similarity (economic neighborhood based on the HPI index values)
The demographic and labor market conditions of rural municipalities in the Kujawsko-Pomorskie voivodeship
No full textThe purpose of this paper was to assess the impact of demographic conditions on the labor market situation in the Kujawsko-Pomorskie voivodeship, considering the spatial dependencies prevailing in the municipality system in 2004–2015. The problem of reducing inequalities in the voivodeship’s labor market was also addressed. According to the Development Strategy of the Kujawsko-Pomorskie voivodeship until 2020, the main objective is to improve the competitiveness of the voivodeship’s economy which would result in increased employment, especially in the region’s rural areas. This aspect of development may be affected by demographic processes (e.g. changes in the share of the working- age population in the total population). The labor market and the demographic situation in the region under consideration were assessed based on the spatial taxonomic measure of development. Panel data models were evaluated to verify the relationships between the examined aspects of regional development. Supporting the analysis was a labor market convergence model developed to verify the hypothesis of inequalities reduction in the labor market
Economic convergence in the European Union at the regional level with particular attention to the impact of the COVID-19 pandemic – a spatio-temporal approach
No full textThe study presents an analysis of the impact of the COVID-19 pandemic on the economic convergence in the European Union (EU). It is widely known that every crisis can have a negative influence on the economic development of a country or region. This research analysed data for 233 EU regions on the NUTS-2 level in the years 2000-2020.analyzed To verify the occurrence of the convergence process, the spatio-temporal β-convergence models for pooled time series and cross-sectional data (TSCS) were estimated. Expandingthe convergence models with the dummy variables characterising two critical crises in the analysed period (the global financial crisis in 2007-2009 and the start of the COVID-19 pandemic in 2020) allowed us to verify their impact on the regional convergence processin the EU. The main aim of this research is to assess the influence of presented crises on the economic convergence between EU regions. Because regions cooperate, the spatial element of the β-convergence models was also included. The additional aspect of the study is the comparison of the differences in strength of the influence of the mentioned crises on economic convergence
Różnice kulturowe a struktura konsumpcji w krajach Unii Europejskiej
No full textThe aim of the paper is to study the cultural differentiation in the European Union countries and compare it with the differentiation in their consumption spending. The question is whether similar countries in terms of culture have similar final consumption expenditures and consumption structures. Culture in this research is characterised by six Hofstede dimensions – power distance, individualism vs. collectivism, masculinity vs. femininity, uncertainty avoidance, long term orientation and indulgence vs. restraint. The consumption structure is characterised by share of durable goods, semi‑durable goods, non‑durable goods and services in households’ final consumption. In the analysis, the influence of culture on the share of non‑durable goods and services in final consumption expenditures is considered. Countries’ similarities in these two aspects are evaluated with the use of the cluster analysis approach – the k‑means algorithm and the Ward clustering method. The dependence between the structure of final consumption expenditures and culture is investigated using spatial autoregressive (SAR) and spatial error (SE) panel data models. Celem artykułu jest zbadanie zróżnicowania kulturowego w krajach Unii Europejskiej oraz jego porównanie ze zróżnicowaniem wydatków konsumpcyjnych tych krajów. Pytanie badawcze dotyczy tego, czy podobieństwo kulturowe krajów jest równoznaczne z podobieństwem w ramach struktury konsumpcji. W badaniu kulturę opisano z wykorzystaniem sześciu wymiarów zaproponowanych przez G. Hofstedego – dystansu do władzy, indywidualizmu a kolektywizmu, męskości a kobiecości, unikania niepewności, orientacji długoterminowej, odpustu a powściągliwości. Struktura konsumpcji została opisana przez udział w wydatkach konsumpcyjnych gospodarstw domowych wydatków na następujące grupy dóbr: dobra trwałego użytku, dobra półtrwałego użytku, dobra nietrwałego użytku oraz usługi. W badaniu zweryfikowano wpływ kultury na udział wydatków na dobra nietrwałego użytkowania oraz usługi w finalnych wydatkach konsumpcyjnych. Podobieństwo kulturowe oraz konsumpcyjne krajów Unii Europejskiej zostało zweryfikowane z wykorzystaniem analizy skupień – algorytmu k‑średnich oraz metody Warda, a zależność między rozważanymi aspektami badania z wykorzystaniem przestrzennego modelu autoregresyjnego oraz modelu błędu przestrzennego.
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