944 research outputs found
A Short Play on the Idea of Laffer Curve in Transition Economies
Full text linkVery 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
Full text linkMateusz 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
Full text link
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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Unknown facts of life councillor Mateusz Kepka (d. 1602), the father of Marcin Watowita, in the light of documents from the Parish Archives of the Assumption of the Blessed Virgin Mary Basilica in Wadowice in the years 1585, 1599 and 1616
No full textThe author informs about the discovery of previously unknown sources in the Parish Archives of the oldest church in Wadowice, concerning a theologian, father Martin Wadowita also known as Mateusz Kępka. So far the figure of Mateusz Kępka has not been the focus of interest in the literature of the subject. Hence, the article is trying to confront new information with other archives, including those located at the Jagiellonian Library and the Archives of the Jagiellonian University. It turns out that the person in question was a city councilor belonging to the elite of the town of Wadowice, who could significantly affect the academic career of his son, Marcin. In the appendix, the author publishes 3 unknown sources concerning the foundation
of the altar in the parish church in Wadowice, in which Mateusz Kępka, executing care over the money offered by the founder, was directly involved
Birkhoff normalization, bifurcations of Hamiltonian systems and the Deprits formula
Full text linkWe consider Hamiltonian autonomous systems with n degrees of freedom near a singular point. In the case of absence of resonances of order less than or equal to 4 we present a direct computation of the Birkhoff normal form. In the case of two degrees of freedom, we study 1-parameter deformations of the 0: 1, 1: 1 and 2: 1 resonant singularities. The obtained results are used in a direct derivation of the Deprits formula for the isoenergetic degeneracy determinant in the restricted three-body problem. © 2013 The Author(s)
A sharp multiplier theorem for solvable extensions of Heisenberg and related groups
Full text linkLet G be the semidirect product N R, where N is a stratified Lie group and R acts on N via
automorphic dilations. Homogeneous left-invariant sub-Laplacians on N and R can be lifted
to G, and their sum is a left-invariant sub-Laplacian on G. In previous joint work of Ottazzi,
Vallarino and the first-named author, a spectral multiplier theorem of Mihlin–Hörmander type
was proved for , showing that an operator of the form F() is of weak type (1, 1) and
bounded on L p(G) for all p ∈ (1,∞) provided F satisfies a scale-invariant smoothness
condition of order s > (Q + 1)/2, where Q is the homogeneous dimension of N. Here we
show that, if N is a group of Heisenberg type, or more generally a direct product of Métivier
and abelian groups, then the smoothness condition can be pushed down to the sharp threshold
s > (d + 1)/2, where d is the topological dimension of N. The proof is based on lifting to
G weighted Plancherel estimates on N and exploits a relation between the functional calculi
for and analogous operators on semidirect extensions of Bessel–Kingman hypergroups
The Importance of Azerbaijan in the Context of Energy Security
No full textMateusz Garbaciak [[email protected]] – jest studentem
II roku studiów I stopnia na kierunku Stosunki Międzynarodowe
na WNPiD UAM oraz I roku Wschodoznawstwa w Instytucie Wschodnim
UAM. Interesuje się kwestiami politycznymi oraz gospodarczymi
związanymi z obszarem postradzieckim, w szczególności państwami
Kaukazu Południowego oraz Ukrainą.The article is about contemporary role of Azerbaijan on the European and Asian countries’ energetic market. The author describes projects and trends connected with economic expansion among Azerbaijani companies. One of them, project of the Southern Energetic Corridor, is the most important for the European Union, because of its energy priorities. The biggest opponent of Azerbaijan is Russian Federation, which is trying to force solutions beneficial only for themselves. Azerbaijani sources of energy are hugely important for the nearest neighbours: Turkey and Georgia. In a few years Azerbaijan could become an energy tycoon and would dictate their own solutions like Russia does today
The de(con)struction of a virtual star
No full textMateusz Chaberski reports on a concert by Hatsune Miku, the world's most famous hologram songstress, at the Transmediale Festival in Berlin (2-7.02.2016). The author describes the various parts of the performance, recapping the history and mechanics of this digital art project and the technologies it uses. Chaberski also mentions how the artists describe the aim of this project, stating that "observing the deconstruction of the ideal music star, the audience realizes that Miku is merely a hollow vehicle upon which we project our collective fantasies." On this basis, he criticizes them for misunderstanding the function of the digitally-generated figures of contemporary culture and the attempt to set boundaries between correct and incorrect ways of experiencing new art
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