1,082 research outputs found
Approximation Algorithms for Node-Weighted Prize-Collecting Steiner Tree Problems on Planar Graphs
No full textWe study the prize-collecting version of the node-weighted Steiner tree problem (NWPCST) restricted to planar graphs. We give a new primal-dual Lagrangian-multiplier-preserving (LMP) 3-approximation algorithm for planar NWPCST. We then show a 2.88-approximation which establishes a new best approximation guarantee for planar NWPCST. This is done by combining our LMP algorithm with a threshold rounding technique and utilizing the 2.4-approximation of Berman and Yaroslavtsev [6] for the version without penalties. We also give a primal-dual 4-approximation algorithm for the more general forest version using techniques introduced by Hajiaghay and Jain [17]
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
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]
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.
</p
Public organizations and business model innovation : the role of public service design
No full textImprovement of public services and raising the citizens' quality of life is one of the biggest concerns of public sector. Changing the way public organizations operate could support such an improvement. In this regard, business model framework is an emerging field of research that could shed some new light. Yet, in case of public organizations, business model innovation remains heavily underexplored. The purpose of this chapter is threefold, to indicate and discuss the opportunities of adapting the business model innovation theory to public organizations, to conceptualize its theoretical framework, and to explore the role of public service design in the process of innovating public sector business models
Organizational drivers of performance information use : the perspective of Polish local governments
No full textPerformance management systems have been widely implemented in local governments and deliver performance information (PI) to enhance organizational learning and control. However, such information is not often used. This study examines the relations between the organizational factors that affect performance information use. The study employs the theories of information systems to distinguish the quality and usefulness of performance information from other organizational drivers of the use of performance information. Based on survey data from Polish local governments, the study searches for potential mediators of PI use by testing the relations between the most influential organizational capabilities that drive PI use. The findings suggest that there is a link between the quality and usefulness of performance information, and that other organizational capabilities that drive PI use are independent from quality and usefulness of PI. The study contributes to knowledge of how performance information is used in public organizations in a CEE country
Public sector and circular business models : from public support towards implementation through design
No full textIn the last decade researchers interest in Sustainable Business Models has raised significantly, due to economic, social and environmental problems of the contemporary world. The philosophy and movement of Circular Economy plays an influential role therein, mainly because it provides opportunities for economic growth through environmental friendly solutions. This chapter employs literature review to further the understanding of the role public sector plays in shifting towards Circular Business Models. This work contributes to the debate on sustainable business models in several ways. It outlines the facilitating role of the public sector which aims to support private sector business models through six types of interventions. It also attempts to provide an early conceptualization of public sector circular business model. Building on that, it argues for the significant role of design in pursuing opportunities to change such business models into a more circular ones
How cultural organisations use digital technologies to enhance circular business models
No full textCultural organisation must focus on their artistic and cultural goals, but also contribute to solving social, economic and environmental problems. Currently circular economy is the newest approach to sustainable development and one of the key global challenges. On the micro level business models must change into more circular ones. In this regard using digital technologies and virtualisation remains one of the least researched areas of circular business models. The aim of this paper is to better understand how cultural organisation use digital technologies to build more circular business models. First, this paper employs a literature review to propose a conceptualisation of circular business model framework. In the next step the instrumental case study of YouTube Symphony Orchestra has been conducted to analyse how virtualisation has been applied to business model components. The results allowed to describe virtualisation-based circular business model, identify its three types, and to recognise its strategic importance
Designing the business models for circular economy : towards the conceptual framework
No full textSwitching from the current linear model of economy to a circular one has recently attracted increased attention from major global companies e.g., Google, Unilever, Renault, and policymakers attending the World Economic Forum. The reasons for this are the huge financial, social and environmental benefits. However, the global shift from one model of economy to another also concerns smaller companies on a micro-level. Thus, comprehensive knowledge on designing circular business models is needed to stimulate and foster implementation of the circular economy. Existing business models for the circular economy have limited transferability and there is no comprehensive framework supporting every kind of company in designing a circular business model. This study employs a literature review to identify and classify the circular economy characteristics according to a business model structure. The investigation in the eight sub-domains of research on circular business models was used to redefine the components of the business model canvas in the context of the circular economy. Two new components - the take-back system and adoption factors - have been identified, thereby leading to the conceptualization of an extended framework for the circular business model canvas. Additionally, the triple fit challenge has been recognized as an enabler of the transition towards a circular business model. Some directions for further research have been outlined, as well
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