CEEOL - Search Result

The bank tax: an assessment of implementation in the EU member states

Podatek bankowy w krajach Unii Europejskiej – ocena implementacji

Author(s): Krzysztof Kil,Radosław Ślusarczyk / Language(s): Polish / Issue: 348/2014

Keywords: bank tax; externalities; funding risk

The article presents the issue of bank tax. The authors indicate the theoretical background of usage of such a fiscal policy tool in the aftermath of the financial crisis. The paper also shows the analysis of the existing bank taxes in the EU member states. Based on the macro data from EU member states, the authors examine the effects of the introduction of bank tax on the level of funding risk. The results of conducted research indicate that there is lack of evidence supporting the hypothesis about a positive impact of the bank tax on the funding risk.

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The European Union activities to improve the regions competitiveness

Kierunki działań Unii Europejskiej na rzecz podniesienia konkurencyjności gospodarki

Author(s): Barbara Pawłowska,Aleksandra Koźlak / Language(s): Polish / Issue: 348/2014

Keywords: competitiveness; regions; European Union; EU economic policy; EU policy measures; transport infrastructure

Improvement of the European Union competitiveness has been an important goal of economic policy for a long time. The actions taken in accordance with the guidelines of the Europe 2020 strategy have to serve for improving EU competitiveness. The purpose of this article is to identify sectoral and horizontal policies of the EU, which efforts are aimed at improving the competitiveness of the regions and to identify the measures within each policy to realize these goals. The analysis of EU policy instruments will be carried out by distinguishing three main categories of tools i.e., to improve the provision of infrastructure and transport accessibility, productivity of human capital and the business climate. This article is based on work done within the EU 7 Framework Programme project I-C-EU (Impact of Transport Infrastructure on International Competitiveness of Europe).

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Fiscal charges and competitiveness of lithuanian enterprises

Obciążenia fiskalne a konkurencyjność litewskich przedsiębiorstw

Author(s): Alina Grynia / Language(s): Polish / Issue: 348/2014

Keywords: competitiveness of enterprises; fiscal charges; Lithuania

The current reality is characterized by complexity and variety of factors determining the competitiveness of enterprises. Factors which have their source in the market environment are independent of the company, which to a greater or lesser extent increases their importance for all businesses regardless of a sector. One of such factors is fiscal policy of the state. The country’s tax system influences certain behaviours of enterprises, and thus affects their competitiveness. This article aims to assess the determinants of tax competitiveness of Lithuanian companies. The tax burden will be assessed on the basis of the payment of taxes (income and VAT), contribution to social security and health insurance, as well as the amount of the total tax burden.

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Regional aid as an example of permitted conditionally state aid in the European Union

Pomoc regionalna jako przykład dopuszczalnej warunkowo pomocy publicznej w Unii Europejskiej

Author(s): Piotr Podsiadło / Language(s): Polish / Issue: 348/2014

Keywords: state aid; regional development; European Union; competition policy; cohesion policy

The aim of this article is to present the conditions of admissibility of state aid in the European Union, with particular emphasis on horizontal aid for regional development. It is intended to verify the statement that − due to the fulfillment of the Lisbon Agenda and Europe 2020 strategy guidelines on state aid – the value of horizontal aid for regional development has been growing, while the principle of limited state aid has been maintained. As a result, state aid for regional development has currently the largest share of total aid for the industry and services in the European Union. This thesis has been proven.

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The small cross-border movement as an element of the cross-border co-operation

Mały ruch graniczny jako element kształtowania współpracy transgranicznej

Author(s): Arkadiusz Malkowski / Language(s): Polish / Issue: 348/2014

Keywords: small cross-border movement; cross-border co-operation; cross-border trade

The border regions, for years treated as peripheral and declining, are currently becoming areas of a more and more robust economic growth. This does not, however, apply to each and every border region. Cross-border location, communication routes and proximity of foreign markets do not always constitute factors of accelerated development. Small border movement is an important factor of cross-border co-operation. The article presents the chosen results of investigations, led on the Polish-German and Polish–Russian borderland. Small border movement is an important factor favourable for the development of trans-border contacts. The development of border movement and border trade is an important element of these contacts.

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Institutional aspects in contemporary economic debate

Instytucjonalne aspekty w aktualnej debacie ekonomicznej

Author(s): Gabriela Przesławska / Language(s): Polish / Issue: 348/2014

Keywords: economic crisis; contemporary economic debate; revision of economic theory and policy; institutional economics

In the discussion on causes of the current crisis and the recommended changes in economic theory and policy caused by it, the opinions are presented on the necessity to more widely recognize the body of work of institutional economics and, specifically, political economy as well as new economic history in theoretical research. The article constitutes a synthetic characterization of the state of theoretical research in the aforementioned area. A conducted analysis and chosen empirical examples described in literature of the subject confirm the significance of institutional, i.e. cultural, historical and political conditions in explaining the occurrences and behaviours taking place in the complex economic reality. The occurrences mentioned above are simultaneously an instance of supplementation and enrichment of both the mainstream economics and the foundations of economic policy, the widening of their research subject and the applied methodology.

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The process of Polonization of Upper Silesian Industry in the 30s of the Twentieth Century

Proces polonizacji górnośląskiego przemysłu w latach 30. XX wieku

Author(s): Urszula Zagóra-Jonszta / Language(s): Polish / Issue: 348/2014

Keywords: process of Polonization; Upper Silesian industry; foreign capital; The Second Polish Republic

This article presents the process of Polonization of Upper Silesian industry against the background of the economic situation in Polish industry and in Upper Silesia in the 30s of the twentieth century. Unfair business of foreign capital, transfer of profits abroad, debt to the state etc. stimulated the government to take action of big business Polonization. This process was to the greatest extent conducted in the Upper Silesian part of the Silesian Voivodeship. The main goal of this article is to present the process of acquisition of large companies from foreign capital on Polish Upper Silesia.

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The use of input-output analysis for the cooperation areas determination in regions on the basis of Lubelskie Voivodeship

Wykorzystanie analizy przepływów międzygałęziowych do badania obszarów kooperacji w gospodarce regionu na przykładzie województwa lubelskiego

Author(s): Marek Chrzanowski / Language(s): Polish / Issue: 348/2014

Keywords: regional policy; input-output analysis; Lubelskie Voivodeship

This article presents input-output analysis as the method for the cooperation areas determination in regions on the basis of Lubelskie Voivodeship. The aim of the article is to define strengths and weaknesses of the region. This research method helps to provide the economists with the information what direction the potential of the region should be developed in. The article proves that input output analysis can be one of the key elements determining factors leading to the region’s development.

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Effectiveness of selected financial instruments supporting entrepreneurship development in rural counties of Poland

Skuteczność wybranych instrumentów finansowych wspierania rozwoju przedsiębiorczości w gminach wiejskich w Polsce

Author(s): Adam Wasilewski / Language(s): Polish / Issue: 348/2014

Keywords: policy effectiveness; entrepreneurship development; economic convergence; local development

The paper presents the outcomes of research on the effectivenes of regional and structural policy financial instruments, focused on etrepreneurship development in rural areas. This research should answer the question whether the applying of the above instruments leads to the main goal of EU policy, which is the economic convergence. First, the author presents the theoretical backgroud and methodological approach to the problem of policy effectivenes and convergence of rural areas at local level. Next the analysis of local economic development in relation to the scale of EU financial means utilisation is presented. Finally the author concludes that the scale of support for entrepreneurship development has a positive measurable impact on the economic convergence procesess in rural areas.

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CSR of selected commercial banks in the world – dimensions of CSR ratings

Społeczna odpowiedzialność biznesu wybranych banków komercyjnych na świecie – ocena wymiarów CSR

Author(s): Lucyna Wojcieska / Language(s): Polish / Issue: 348/2014

Keywords: Corporate Social Responsibility; stakeholders; dimensions of CSR; commercial banks in the world

The purpose of this article is to identify the current trends of CSR in the commercial banking across continents and countries based on key dimensions of CSR ratings. The applied method is the analysis of secondary data of four dimensions of CSR ratings: community, employees, environment, governence, worked out by CSRHub. A scope of the analysis included 59 commercial banks from 24 countries from Europe, East Asia, Middle East, Pacific, North America and South America. The main findings show that the most responsible banks are in the North America (USA) and Europe (Germany, United Kingdom), less – in the Middle East (United Arab Emirates, Turkey, Israel) and the least in the East Asia (Hong Kong). The leading global trend within the CSR in the commercial banking is to focus on the aspects of employees and community.

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Effects of farms production in Poland with respect to the CAP in the period of 2005-2008

Efekty produkcji gospodarstw w Polsce w odniesieniu do WPR w latach 2005-2008

Author(s): Robert Pietrzykowski,Joanna Buks / Language(s): Polish / Issue: 348/2014

Keywords: key value of agricultural production; direct payments; intervention instruments of the CAP; Economic Accounts for Agriculture

The aim of the study was to find the relationship between the production and the effects associated with the policy of the CAP. The idea was also noted as shaped by the relationship between production and direct payments. Due to the diversity of agriculture in Poland the study was conducted at NUTS 2 level used in the study of Regional Economic Accounts for Agriculture. The analysis covered the period from 2008 to 2009. The study used multiple regression and selected econometric model of production.The estimating equation coefficients of regression methods of OLS and MLE were used.

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Joint taxation of spouses – tax allowance supporting family

Łączne opodatkowanie dochodów małżonków – preferencja podatkowa wspierająca rodzinę

Author(s): Elżbieta Misiewicz / Language(s): Polish / Issue: 348/2014

Keywords: joint taxation of spouses; income tax; tax allowance

Joint taxation of spouses is one of the tax allowances existing in Polish tax system under the rules of Income Tax Act of 26 July 1991. The principle of filing taxes jointly by relatives was in force already in the interwar period. It was also maintained after the Second World War, but it changed its scope. In this paper rules regarding joint taxation of spouses are described. Cases illustrating how both individual and joint taxation affect the tax burden falling on spouses are presented. The paper discusses benefits given to taxpayers who choose this form of taxation and presents its impact on the state budget. Permanent, strong interest in the joint taxation of spouses derives not only from the willingness to lower tax rate, but also in order to limit the formalities related with filing taxes.

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Social issues in the program’s documents of Polish political parties in the elections to the European Parliament of the VIII Term

Author(s): Katarzyna Peter-Bombik,Agnieszka Szczudlińska-Kanoś / Language(s): English / Issue: 348/2014

Keywords: social policy; European Union; European Parliament; political parties; socioeconomic program

Primarily due to the nature of the emerging challenges, contemporary social policy is a global issue. This means that it is necessary to take certain political decisions and implement solutions at the international level, including within the framework of the European Union. As a result of elections to the European Parliament held in 2014, it seems important to consult with the social aspect of the election programs of the political spectrum. In the article the comparative analysis included nine national programming documents of election committees seeking seats in the European Parliament.

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Rules of the new economic model management against economic conditio of the European Union States

Reguły nowego modelu zarządzania gospodarczego na tle kondycji ekonomicznej państw Unii Europejskiej

Author(s): Małgorzata Gasz / Language(s): Polish / Issue: 348/2014

Keywords: European Union; institutional order ; management of the European economy

The article raises the issue of the economic condition of the European Union countries in the light of the institutional changes that have been taken in the forum of the Union as a result of the recent economic crisis. Their essence was to create a framework to anticipate adverse events for the economy, system monitoring and effective prevention of the recurrence of the crisis on such a large scale. This article aims to analyze and attempt to assess the current economic condition of the EU on the basis of data reflecting the state of the public finances, the situation on the European labor market and the level of GDP. The effectiveness of new solutions in the context of improving the economic condition of the EU Member States should be consolidated and the internal consistency of the rules implemented at the level of the whole Unii.Realizacji to serve descriptive analysis, statistical data analysis and comparative analysis.

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SEMIOLOGIC LECTURE NOTES ON PETER HALL’S AGAMEMNON (1981)

Author(s): Marina Cristea / Language(s): English / Issue: 2/2010

Keywords: semiotic devices; sign-function; abduction; ostension; Greek theatre conventions; ‘Agamemnon’; Peter Hall; Tony Harrison; Charles Peirce; Umberto Eco.

This paper dwells on some semiologic aspects of the 1981 Peter Hall‘s ‘Agamemnon’ staging along with the Greek theatre conventions such as set design, chorus, masks etc. Also, the paper takes some issues on the traditional semiologic approach regarding definitions of sign-function or overcoding.

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WOYZECK OR THE ABOLITION OF THE NOTION OF “THE DIRECTOR AS CREATOR OF SHOW”

Author(s): Gelu Adrian Badea / Language(s): English / Issue: 2/2010

Keywords: Woyzeck; Penciulescu; director; theatre.

Through a sum of interviews, testimonies and dialogues with important personalities in the world of Romanian theatre, this article proposes a short foray in Radu Penciulescu’s theatrical journey as a director in the ’70, focusing on his approach of G. Büchner’s Woyzeck. The free form of play he started to put on stage after leaving the management of Teatrul Mic, his personal aesthetics and position in front of the stage, of the actor and of the audience, are some of the aspects presented here.

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MATEI VISNIEC SEARCHING FOR EMIL CIORAN

MATÉI VIŞNIEC À LA RECHERCHE D’ÉMILE CIORAN

Author(s): Eric Levéel / Language(s): French / Issue: 2/2010

Keywords: Matéi Vişniec; Emil Cioran; Romania; Exile; National Conciousness.

Matéi Vişniec’s play Paris Attic overlooking Death (2005) reconstructs Emil Cioran fictionally through his “last” journey in his adopted city: Paris. Vişniec cleverly moves away from the hagiographic trappings to imagine – and re-imagine – Cioran’s complex life, and Romanian past. This article questions and analyses Vişniec’s attempt in the light of Emil Cioran’s relationship to his native country through a close reading of Vişniec’s play, and of some of Cioran’s writings on “Romanity” and national consciousness, or lack thereof. It also questions Cioran’s links to his native land and his famous stance on a so-called ‘Romanian Nothingness”, “Romanian Permanent Failure” which Vişniec heavily draws from in his play. In tackling such a “monstre sacré”, Matéi Vişniec not only pays a critical tribute to the philosopher but he also positions himself on what it is to feel “Romanian”, and how does it feel to be Romanian away from one’s birthplace? Or more critically, is it at all possible to feel “Romanian”?

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CINEMATIC SYMPTOMS – PSYCHOANALYTICAL KEYS TO UNDERSTANDING THE ROMANIAN „NEW WAVE”

Author(s): Doru Pop / Language(s): English / Issue: 2/2010

Keywords: Psychoanalysis in cinema; Romanian New Wave; trauma; communism; identity.

Psychoanalytical interpretation was extensively used as a method in cinema and provided access to latent significances in moviemaking. The author uses some key terms in psychoanalytical theory, like trauma, identification, fetishism or Oedipal complex, to give some insights into the framework of the „New Wave” in the Romanian cinema and as a tool for explaining the impact their cinematic images had on the contemporary spectators. Dealing with complex issues of authority and paternal complexes, the young generation of Romanian cinematographers is „read” by their symptoms, somatizations at three possible levels of interpretation: cinematography, themes and the relationship with the viewer.

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FROM THE ANXIETY OF DEATH TO AESTHETIC SUBLIMATION

Author(s): Oana Pocan / Language(s): English / Issue: 2/2010

Keywords: Ionesco; psychoanalysis; death; conflict; extremism.

The present article aims at investigating two of the constants in Ionesco’s work, as they are fashioned in 'Frenzy for Two or More’. Firstly, one can note the autobiographical projection: from the motif of the paternal figure, rejected and repressed, the discussion is reached about the image-parabola of a universe in which the authority is violently rejected (suggesting war atmosphere). Secondly, the study unveils a thanatic dominant, considered to be the authentic tragic root of Eugene Ionesco’s work. In addition to this thematic research, the study approaches the intertextuality of the chosen dramatic text, by reference to E. Ionesco’s work and confessions, as well as in association to other names well-known to literature (Caragiale, Arghezi, Kafka). Without being intended as an exhaustive presentation, this work outlines the author's message to his audience: the world of the evoked dramatic space will find no way out, as long as it refuses to mediate conflicts and prefers to remain in a universe of extremisms.

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HISTORICAL MATERIALS IN CONFLICT WITH ‘EFFECTIVE THEATRE’, EXAMPLE OF WALE OGUNYEMI’S IJAYE

Author(s): Adebisi Ademakinwa / Language(s): English / Issue: 2/2010

Keywords: Theatrical effectiveness; dramaturgy; aesthetics; language.

Historical materials have been used through the ages by dramatists such as William Shakespeare, Alexander Pushkin, Gerhart Hauptmann and so on to create effective theatre. Plays such as Julius Caesar, Boris Godunov, The Weavers are works that have tenuous roots dug into history. In Nigeria, Ijaye and Kurunmi by Wale Ogunyemi and Ola Rotimi respectively are plays which incidentally use the same historical material in their dramaturgy. Due to the great divergence in what we call ‘theatrical effectiveness’ and despite what could be accepted as individual style, it becomes imperative to raise some questions among which are: what best methods should be adopted in the transformation of historical material into drama? What ‘theatrical ingredients’ contribute more to reinforce the dramaturgy or performance aesthetics of one play more than the other?

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