Inwestowanie w nieruchomości rolne – Polska na tle wybranych państw europejskich

Author(s): Magdalena Załęczna / Language(s): Polish Issue: 96/2016

Agricultural real estate has a special place in national economies, and is of crucial political importance. Many investors believe that real properties are areas with high potential of the growth of value, in part due to the demand for food, and in part due to the ability to change their function to the commercial one. The aim of the article is to present the institutional and legal conditions of investment in agricultural real estate in Poland in force until 1 May 2016, with an attempt to assess the attractiveness of such investment and an indication of the potential effects that will be caused by recent changes in legislation. The author analyses the legal conditions of investing in agricultural property in Poland against the principles adopted in selected EU countries, which allows her to identify differences and similarities in the treatment of agricultural property in Poland and the selected EU countries. In addition, she analyses the market size through the volume of transactions of agriculture real estate in Poland, conducts the analysis of changes in the prices of agricultural land in Poland, pointing out changes in the price of such land in the selected European countries. The research also includes the volume of purchase of agricultural real estate by foreigners in Poland. The author uses the study of literature, legal acts, the analysis of the existing data and own calculations.

Majanduse oskussõnu kahe maailmasõja vahelt

Author(s): Jaan Alver,Lehte Alver / Language(s): Estonian Issue: 61/2015

The paper provides an analysis of Estonian economic terminology, including accounting terms. The first reputed Estonian bookkeeping publications, which appeared in print in 1900 and 1902, were thin booklets. The first economics and business books followed in 1907. On 1 December 1919, Tartu University opened its doors as Tartu University of the Republic of Estonia with Estonian as the language of instruction. As a result, the real development of Estonian economic terms started in the 1920s, when several business books were published. The 1930s saw further development of terminology. An important characteristic of this period is the publishing of dictionaries of foreign words as well as specialized dictionaries, including those devoted to business/commerce vocabulary. Using the right terminology was quite important, and a number of business books included small dictionaries of terms as appendices. In 1935, the Law of Language for Business Accounting came into force. By the law, from 1 January 1935 it became obligatory to keep books in Estonian. In the article, special attention is paid to Karl Inno, the most talented person in the fields of business economics, accounting and banking in the first Republic of Estonia. Inno demonstrated a thorough approach to the use of terminology throughout his writings. Although he relied on diverse sources in different languages (English, French, German, Russian and of course Estonian, his mother tongue), he was able to avoid literal translations that would carry no meaning in the Estonian language, instead coming up with reasonable Estonian terms, several of which influence their conceptual meaning in an explanatory way. Inno’s terminological analysis is impressive not only as that of an accounting/ banking specialist, but also in his high­level philological approach.

Професійна культура в аспекті підготовки фахівців

Author(s): Leonid Filstein,Vitaliy Zhuravlov / Language(s): Ukrainian Issue: 29/2016

The article is defined the necessity of forming professional culture for future specialists as the main component of their general culture. Different scientific approaches to the definition of essence and structure of this phenomenon are described. Different looks are given to essence of concept professional culture, which is examined as is the collective programming of human mind which distinguishes the members of this group from other, from other side is the specific aggregate of facilities, methods of co-operation of people, in a professional environment, and also is the system of collective values, persuasions, standards and codes of production conduct, inherent the certain group of workers of professionals. Culture functions and phases of her forming in the process of future specialists professional preparation are also analyzed. Except for it, an author asserts that forming of culture of future specialist in the process of his professional preparation predetermines a recreation in educational establishment of such terms which provide him inculturation, socialization and authentication.

Розвиток фермерського господарства у центральних областях України у період її незалежності

Author(s): Yuliya Nesterenko / Language(s): Ukrainian Issue: 29/2016

The purpose of this study is to investigate the trends of development and current state of farming in the central regions of Ukraine. According to the statistics there are 39,428 farms in Ukraine, 11013 of which are in the territory of the central regions of our country, namely in the Vinnytsia region - 1923 farms, Dnepropetrovsk region - 3348, Kirovohrad region - 2609, Poltava region - 1849 and in the Cherkassy region 1284 farms. After reviewing the statistics on farms of central regions of Ukraine it was found that in terms of the number of farms, agricultural land which they occupy, area of arable land and the number of employees both men and women Dnipropetrovsk is a leading region but in recent years the championship of production of gross output this category of farms were occupied by Kirovohrad region.After this study, it was found that is reasonable to develop regional or even zonal programs of state support for producers and the effect of environmental factors in the development of methodological recommendations on activities not only farmers but all enterprises of the agricultural sector.

Сучасний стан та перспективи розвитку людського капіталу в аграрному секторі економіки

Author(s): Inna Savitska / Language(s): Ukrainian Issue: 27/2015

Human capital of rural areas, its current state and prospects of the development are considered in this article. It was justified the necessity for the formation and qualitative improvement of the current resource on the basis of generalization of theoretical studies of modern scientists about the role of human capital in the process of rural development. The aim of the paper is to study the current state of formation and development of human capital in the agricultural sector and determine the prospects for its future development. The author writes about the current state of human capital in the agricultural sector of Ukraine. Much attention is given to the basic factors which affect the level of formation and development of human capital. The author's interpretation of the essence of human capital economic category is given, the quality components that make up its internal structure are determined. It is spoken in detail about the peculiarities of its formation in rural area. The article gives a detailed analysis of the age structure of the rural population of Ukraine, indicators of health and their impact on the quality of human capital as well as work experience and education of the peasants, as factors shaping quality of human capital. In conclusion the author suggests the ways of improving existing human capital, taking into account current trends: depopulation; increasing the number of elderly people with long-term working experience, not adapted to the needs of the labor market; incompatibility of knowledge with modern management requirements; the deterioration of the health of all age groups.

RELACJE MIĘDZY UCZESTNIKAMI ŁAŃCUCHA DOSTAW ŻYWNOŚCI – OCENA STANU I DZIAŁAŃ PODEJMOWANYCH DLA OGRANICZANIA NIEUCZCIWYCH PRAKTYK HANDLOWYCH

Author(s): Urszula Kłosiewicz-Górecka / Language(s): Polish Issue: 39/2015

The objective of the paper is to assess relationships between business partners in the food supply chains as well as to identify and assess the measures undertaken in Poland and in the European Union in order to reduce unfair trade practices. The scope of the analysis covered the relationships taking place between enterprises of the food processing industry and network trade enterprises of Polish and foreign ownership and enterprises of food wholesale trade. The author identifies benefits for suppliers from cooperation with trade networks and unfair trade practices committed by networks and the measures undertaken to reduce them. The analysis covers the period from the mid-1990s to the beginning of 2015. The paper is prepared on the basis of the subject literature, inclusive of findings of the empirical research surveys carried out in Poland among trade and food processing industry representatives as well as results of the surveys conducted for the purposes of the European Parliament.

Wartości w świecie postspołecznym

Author(s): Mirosława Marody / Language(s): Polish Issue: 39/2017

in the majority of contemporary sociological studies values are considered to be attributes of persons and are analyzed in terms of their role in motivating individual behaviour. In this text it is assumed that values are a product of collective processes, they emerge through sharing meanings and senses that are worked out in the course of social practices. Therefore, they have a very important function in the society: they legitimize the system, make institutions meaningful, define the direction of action for social actors. Using the concept of a post-social world coined by A. Touraine, in which social actors are replaced with moral ones, the author studies the values around which such actors organize their activity.

Формування соціального капіталу: фактори-стимулятори і фактори-блокатори

Author(s): Halyna Volchkova / Language(s): Ukrainian Issue: 25/2014

In the article the necessity of social capital research is revealed, the sources of social capital are analyzed and stimulating and blocking factors of social capital formation at the enterprise level are selected.The main sources of social capital are trust, mutual solidarity, financial and social support, social norms and shared values, participation in social networks and organizations. In the article the stimulating factors which create motivation for social capital formation and blocking factors which hinder development of social capital at the enterprise are indicated. These factors influence such aspects of the enterprise functioning as reputation, resource access, finance, personnel development and benefit from participation in the networks.Considerable success in solving various problems such as economic, social, technical, technological, environmental and others can be achieved while using the stimulants of social capital.

Оцінка податкової ефективності програм підтримки малого і середнього бізнесу

Author(s): Larisa Hryshyna,Natalia Havrylenko,Natalia Hryshyna / Language(s): Ukrainian Issue: 25/2014

In modern condition, the solution of problems related to ensuring faster growth of small and middle businesses is of great importance nowadays. Futher pace a the firction of small a middle businesses development as well as local budgetiny are mostly predetermined by the state and above all the negional authorities support. The purpose of this study is scientific and practical motivation for assessing tax efficiency government support programs for small and middle businesses. In this paper, theoretical and practical problems of the tax efficiency of state support for small and middle businesses as a source of fiscal revenue in the region have been considered. Comparative analysys has proved thed there are significant differences in the methods of state support and the needs of small and middle businesses. The obtained results allowed to characterize the support small and middle businesses for this criterion ineffective; and therefore recommend annually to detect deviation of the actual distribution of funds from the expected support of small and middle businesses. The aproach to the evaluation of the effectiveness of tax financing of small and middle businesses support local authorities offered. Calculated on the basis of budgetary efficiency coefficients in Mykolayiv and Balta ragion and town Voznesensk of the direct relationship between the amount of funding programs to support small businesses and small businesses tax revenues to the local budget hasbeen confirmed.

KRYTYCZNIE O CSR ORGANIZACJI MEDIALNYCH – MIĘDZY MARKETINGIEM A MISJĄ

Author(s): Jan Kreft / Language(s): English Issue: 41 (1)/2015

Public and commercial media enterprises adopt and communicate their CSR standards. It mainly refers to the largest television and radio broadcasting partnerships. However, in the field of their basic activities, which are namely: providing information, as well as creating and distributing media products, the aims and objectives defined by CSR are actually included in the functions and mission of media. Considering this fact, CSR in media organisations come as a multiplication of basic expectations and obligations of media. For media organisations (public media in particular) accepting and communicating CSR standards means accepting and communicating basic media functions with the consideration of methods and aims characteristic for commercial organisations. It may be interpreted as a form of creating an image which aims at the increase in value.

Krizin Organizasyonların Yönetsel Ve Örgütsel Yapısına Olumsuz Etkileri Ve İşgörenlerin İş Tatmini Düzeylerinin Belirlenmesi Üzerine Bir Uygulama

Author(s): Fatih Karcioğlu,Erdoğan Kaygın / Language(s): Turkish Issue: 1/2010

Crisis is defined as a fact that appears suddenly, requires having a rapid decision and takes away businesses from their aims. Job satisfaction is the expression of the attitude of work force towards work Globalization and a result of changes accelerated by communication technology, crisis has affected businesses more and attitudes of workers towards their work places have come into prominence. Thus, businesses should be able to decrease negative effects of crisis to the minimum level, turn into opportunity and increase the job satisfaction of workers to the highest level. That is way businesses can carry their existence in future. In this study the effects of crises on the managerial and organizational constitution and determination of the job satisfaction levels of workers were aimed. For this purpose an application was performed on the braches of banks working in Kars.

Сучасні ідеї аудиту

Author(s): Hryhorii Davydov / Language(s): Ukrainian Issue: 24/2013

This paper describes how the emergence and development of new ideas as part of the modern audit based on the trends of social and economic development of society.The conditions of the audit as a profession in European legislation have been defined. Peculiarities of the audit as an information system have been substantiated. The modern structure of assurance engagements, which is regulated by international standards, the specific features of the audit, review, assurance engagements, other related services have been analyzed. The specificity of tripartite relations, functions and role of practitioners, users and responsible parties have been substantiated. The process of forming an audit opinion have bee analized.It have been proved that the audit activity should be considered as a branch of socially necessary labor that requires special knowledge, skills and abilities to perform the audit, review, other assurance objectives, related services, under which the conviction is not expressed, scientific - pedagogical, organizational and methodologies.

Lokalne formy rozwoju, samoorganizacja i potencjał sprawczy

Author(s): Tomasz Rakowski / Language(s): Polish Issue: 1/2016

In my article, I focus on bottom-up development processes associated with the forms of co-operation and success-building present in Western Mongolia and in rural areas of central Poland. In both cases, I emphasise the existence of long, but ever-changing local traditions of societal self-organization and grass-roots forms of development activities, which are often powerful enough to be the leading cause of change. I survey the forms of cooperation in post-pastoral communities associated with the city of Bulgan located by the southern slopes of the Altai Mountains, whose inhabitants re-produce a new their economic practices, act according to their own post-pastoral idiom andcome up with development ideas immersed in a contemporary Mongolian spirituality, rooted in local ways of achieving success. Likewise, I refer to the history of cooperation and coping in impoverished post-transformation Polishvillages near Szydłowiec, analysing spontaneous self-organisation processes and the production of certain alternative, community-based technical and social knowledge. These situations stand in opposition to the descriptions found in programmes offered by development institutions, which quite often still have a vision of the organisation of local social life as a passive structure, requiring externally driven change and, to a certain extent, resisting the development and modernisation processes. I also wish to suggest an approach to local cooperation that resists the existing logics of constructing development. It draws on local ideas and practices, ways of transforming social life and new economic projects, which as local forms of development become a separate world that is extremely important to understand.

EUROPSKI EFOS TJEDAN 2017. (8.-10. svibnja 2017. godine)

Author(s): Marko Mikić / Language(s): Croatian Issue: 1/2017

Impacts of educational factors on economic growth in regions of China: a spatial econometric approach

Author(s): Kangjuan Lv,Anyu Yu,Siyi Gong,Maoguo Wu,Xiaohong Xu / Language(s): English Issue: 6/2017

This paper investigates the impacts of educational factors on economic growth across 31 provinces during 1996 and 2010 in China. A spatial panel estimation model is applied to study the impacts of education on economic growth taking into account the spatial spillover effects in Feder model and the cumulative effect. The results reveal that (1) educational factors are significantly spatially autocorrelated. Educational factors have spatial spillover effects. Regional differences of education impacts still exist. (2) Average schooling year has a more positive effect on economic output than capital investment and labor force. Basic education might play a more important role in economic growth. (3) Education sector also benefits non-education sectors on economic growth if “spatial effects of economic shocks” are considered. Some policies that may enhance education development and their impacts on economic growth are proposed.

Etnocentryzm w konsumpcji

Author(s): Edyta Kowalczyk / Language(s): Polish Issue: 13/2016

The article discusses the issue of consumer ethnocentrism. It has been pointed out, that in the era of globalization,buyers’ preference to purchase and consume Polish products is the driving force of economic growth. The author presented the determinants of selection of products according to the place of their origin, including factors stimulating the selection of domestic products. Chosen sources of information on ethnocentric attitudes of Polish people, published by research institutions, have been reviewed. Additionally, the influence of social campaigns on consumers’ decisions has been characterized.

5018 Sayılı Kanun Kapsamında Kamu Kurumlarında İç Kontrol Sistemi: Maliye Bakanlığı Uygulamasının İncelenmesi

Author(s): Yunus Çalışkan,Yavuz Çiftci / Language(s): Turkish Issue: 3/2017

Aim: With the Law No 5018 (Public Financial Management and Control Law), an internal control system was established to comply with international standards and European Union norms. Within this scope, a number of legal regulations have been made based on the COSO model in order to place internal control in all public institutions and organizations.In this study, the effectiveness of the Ministry of Finance internal control system, which pioneered the implementation of the internal control system in the public sector, was investigated.Method: In the study, the applicability of the system was investigated by examining the units of the Ministry of Finance for internal control,examining the web pages of the İKEP (Internal Control Standards Compliance Action Plan), the Internal Control Circular, the Internal Control Training Book and the central and provincial units. And the problems encountered in ensuring the effectiveness of the system.Findings: The Ministry of Finance has published internal control studies on the web pages of the Ministry's affiliated units where the structures such as the İYK (Monitoring Steering Board), SGB (Strategy Development Directorate) and DIYK (Treasury Monitoring Steering Board) were established in the organization structure for the internal control system.Results: The establishment of the internal control structure and the achievement of its effectiveness have not yet been reached in the Ministry of Finance. It has been concluded that the subject is not fully owned by the staff, the internal control sense is not established and more effective measures should put into practice

The EU-China Economic Relations

Author(s): Maciej Walkowski / Language(s): English Issue: 2/2017

The People’s Republic of China currently possesses the second biggest national economy in the world, smaller only to that of the United States. It is also a matter of time for China to become the greatest economic power, at least regarding share in aggregated global GDP and the sphere of international trade. Growing engagement of China in global economic development and its dependence on other participants of trade exchanges have made this country a more ‘responsible shareholder’ of the international economic system. China has a great development interest in upholding a stable world economic situation, and especially in proper economic relations with the United States and the European Union, on whose markets its healthy development largely depends. Whether China will soon become a “mature, responsible and attractive superpower” depends to a significant degree not only on its efforts but also on proper relations with major trade and investment partners around the world. It seems that mutually beneficial economic relations between the PRC and the European Union (founded on mutually beneficial and strategic cooperation and not on serious and opaque competition) constitute one of the key factors determining this scenario’s validity. Unfortunately, for the time being, many problems arise in this relationship. They come from both sides requiring a proper diagnosis, as well as a scientific analysis including both assessment and prognosis. The presented scientific article tries to meet these expectations.

Роль вищої освіти в інформаційному суспільстві

Author(s): M. Horpynchenko / Language(s): Ukrainian Issue: 22/2012

In the article the role of higher education in the information society. The influence of higher education to ensure the competitiveness of the country and its economic growth. Established trends in the development process of informatization of higher education at present. The possibility of franchising in the field of higher education, thanks to the introduction of distance learning using modern teaching, information and telecommunication technologies.

Sfârșitul unui război. Începutul reconstrucției economice

Author(s): Alina Buzăianu / Language(s): Romanian Issue: II/2006

The main aim of this article is to give some idea about the impact of the recent war between Israel and Hezbollah on Lebanese economic life. Its intention is to provide some details about the past, present and more importantly, the future situation of Lebanese economy and more. The war that Israel waged in Southern Lebanon has caused immeasurable destruction on the lives, livelihoods and infrastructure of the people of Lebanon. The hostilities have claimed over 1.100 civilian lives, left more than 4.000 people wounded, and displaced more than a quarter of the Lebanese population. Also, the Israeli offensive in July 2006 has led to severe repercussions on the Lebanese economy as a whole, too. Notwithstanding their immediate impact, these consequences will most likely continue to be felt in the years ahead. In fact, while the full picture of the physical damage assessment will shortly be clearer and quantified, the impact of the offensive on the economic, financial and public finance indicators will span over the short and medium term.