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In this chapter the focus is on the specific influence of the crisis on the countries of Central and Eastern Europe. Author reveals significant contrasts between the macroeconomic performance of CEE economies since 2007, with severe, two-digit recessions in the Baltic states and uninterrupted growth in Poland, underscoring the relative vulnerability of the smaller economies with its stronger domestic demand factors. However, even in those economies that show some signs of recovery, chronic levels of youth unemployment indicate serious challenges for both domestic and European policy-makers.
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Artykuł ma charakter empiryczny. Jego celem jest identyfikacja związku między absorpcją funduszy unijnych (ogółem i per capita) przez jednostki samorządu terytorialnego a osiągniętym przez nie poziomem rozwoju społeczno-ekonomicznego oraz określenie znaczenia tego źródła finansowania dla badanych jednostek. Proces analityczny był oparty na informacjach pierwotnych (zgromadzonych za pomocą kwestionariusza ankiety od 909 przedstawicieli urzędów miast i gmin) i wtórnych (pozyskanych z Banku Danych Lokalnych). Poziom rozwoju samorządów określony został za pomocą syntetycznej miary rozwoju lokalnego (MRL), a do ustalenia zależności między jej rozkładem a wielkością środków Unii Europejskich pozyskanych przez gminy posłużyły współczynniki korelacji Pearsona i rang Spearmana. Na poziomie populacji generalnej istotny statystycznie związek korelacyjny (na poziomie 0,44) pojawił się jedynie w przypadku sum ogółem. Oznaczało to, że wzrostowi miary MRL towarzyszył umiarkowany wzrost absorpcji funduszy UE i na odwrót. Znaczenie środków unijnych oceniono na podstawie wskaźnika ich udziału w dochodach ogółem budżetów gmin oraz wyników badań ankietowych. Podejście takie wykazało, że choć środki unijne stanowiły niewielki odsetek dochodów gmin (średnio 4,79%), to zdaniem respondentów istotnie przyczyniły się do rozwoju badanych samorządów (W = 0,89). Ponadto możliwość aplikowania o fundusze miała znaczący wpływ na kształt planów inwestycyjnych jednostek uczestniczących w ankiecie (W = 0,88).
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W 2015 roku obchodzono 40. rocznicę zainicjowania przez Unię Europejską polityki spójności. Przez ten okres polityka ta ewoluowała wraz ze zmieniającymi się priorytetami działania Unii Europejskiej. Zasadniczy cel pozostał jednak niezmienny – zmniejszanie dysproporcji w rozwoju regionów. Zmiany w polityce spójności znalazły odbicie w badaniach prowadzonych przez różne grupy naukowców. Jednym z istotniejszych problemów podejmowanych w literaturze jest określenie wpływu funduszy na rozwój społeczno-gospodarczy. W artykule, wykorzystując teorię systemów szarych, zbadano, jaki wpływ wywierają fundusze w ramach regionalnych programów operacyjnych na wybrane zmienne charakteryzujące rozwój społeczno-gospodarczy. Badaniem objęto wszystkie województwa w Polsce. Analiza obejmowała lata 2007–2013. W tej perspektywie finansowej Polska otrzymała około 20% wszystkich środków przeznaczonych na politykę spójności (łącznie liczącej około 308 mln euro). Wyniki analiz przeprowadzonych w pracy mają charakter praktyczny i mogą być wykorzystane na potrzeby odpowiedniego kształtowania dystrybucji środków pochodzących z Unii Europejskiej.
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Od akcesji Polski do Unii Europejskiej dystans w poziomie rozwoju gospodarczego mierzony wskaźnikiem PKB na 1 mieszkańca ulega zmniejszeniu, jednak w regionach procesy konwergencji przebiegają wolniej. W województwie lubelskim proces „doganiania” następuje z niższego poziomu rozwoju, wynikającego m.in. z niekorzystnej struktury gospodarki, niskiej urbanizacji, słabej przedsiębiorczości i wyposażenia w infrastrukturę. Przynależność Lubelszczyzny do najsłabiej rozwiniętych regionów nie przełożyła się w latach 2004–2006 na większe fundusze pomocowe mimo stosunkowo dużej aktywności beneficjentów w programach operacyjnych. Niższy udział lubelskiego w krajowych programach ma zrekompensować program skierowany do Polski Wschodniej i wzrost wsparcia przeznaczonego na programy regionalne. Celem artykułu jest analiza kierunków alokacji funduszy polityki spójności Unii Europejskiej oraz ocena efektów w zakresie pobudzania rozwoju gospodarki Lubelszczyzny przez niwelowanie luki w infrastrukturze technicznej (transportowej, wodociągowej, kanalizacyjno-ściekowej i gazowej) oraz stymulowanie przedsiębiorczości. Fundusze UE są obecnie najważniejszym źródłem finansowania zarówno największych projektów, jak i lokalnej infrastruktury oraz mobilizacji kapitału na rozwój MŚP.
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Celem artykułu jest próba określenia zależności między absorpcją funduszy unijnych a zmianami poziomu rozwoju społeczno-ekonomicznego. Badania przeprowadzono w trzech etapach. W pierwszym określono poziom rozwoju powiatów województwa wielkopolskiego. W drugim etapie przedstawiono zróżnicowanie absorpcji funduszy unijnych w tych powiatach. W trzecim etapie określono zależności między wielkością absorpcji a zmianami poziomu rozwoju w układzie czynników tego rozwoju na podstawie analizy regresji.
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Artykuł prezentuje zestawienie wyników analiz oraz omawia rolę funduszy europejskich jako narzędzia finansowania rozwoju infrastruktury transportowej Warmii i Mazur. Na podstawie szeregu raportów wskazanych w opracowaniu można wnioskować, że region Warmia i Mazury właściwie wykorzystuje szansę związaną z członkostwem w Unii Europejskiej i dostępnością jej funduszy. Realizuje te inwestycje infrastrukturalne, które trudno byłoby urzeczywistniać na tak wielką skalę bez unijnego wsparcia. Istotnym wyzwaniem pozostaje dalsze konsekwentne wspieranie inwestycji infrastrukturalnych w regionie. Osiągnięty stan w tym sektorze nadal prezentuje się niekorzystnie. Priorytetem powinna być alokacja środków inwestycyjnych oraz zapewnienie środków na utrzymanie już powstałej infrastruktury transportowej. Wymaga to jednak dookreślenia obecnej i przyszłej roli funduszy europejskich oraz efektywnego ich wydatkowania.
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This article is part of a study by the author made in the 2016-2019 year of the Balkan Regional Development Agencies. Regional competitiveness is viewed in terms of psychological, cultural and behavioral aspects. These characteristics are specific to each territorial community and have a significant impact on economic processes and hence on the competitiveness of the region. The article presents the individual elements of the community culture of the territory, each element being defined individually in view of its importance as a factor for competitiveness. The author has used in his article the ideas of a number of authors with significant contributions in the field of psychological, social and cultural studies of the regions. At the end of the article the author has formulated conclusions that can be a starting point for taking into account the influence of psychological and cultural aspects of competitiveness and their incorporation into the policies for effective regional economic development.
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This report aims to show what the main effect is and how significant the benefits for Bulgaria are as a result of the country's participation in the European Union Strategy for the Danube Region. The first part of the report addresses key issues such as: What is the Danube Region? What are the main problems and challenges facing the countries involved? Why is it necessary to have a joint European strategy in this direction?The answers to these and other questions will give us a clear perception on the idea and the mission set in the establishment of such strategies at an EU level. The second part of the report is devoted entirely to Bulgaria's participation in the Strategy. The strategy is reviewed in detail and considered under its realization in Bulgaria in particular. The main emphasis is on the contributions and benefits of our participation in the Strategy for the Danube Region. In conclusion, the author allowed herself to draw some conclusions about the achieved results in Bulgaria.
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Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part, and includes the socio-ethical and environmental-ecological considerations on the other. We can find four types of motives, describing them as mobilizing forces to undertake SRI. The seare psychological and social, legal, economic and strategic, financial. Investors invest their funds in such investments by choosing the right investment strategy for them. We can find many different classifications relating to strategies and actions within the framework of SRI. The most important classifications of the SRI strategy were prepared by Global Sustainable Investment Review and Eurosif. These two organizations prepare also reports on SRI in the world and in Europe. The European market has the largest share in the global SRI market but the most dynamically developing market is Japan.
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Nowadays, shareholders would like to receive more information about companies’ activities. They would like to know how the company treats their local community, how their activities influencethe environment or even if the company’s activities are harmful for society. This information is needed and has to do with costs for society. Tracking these costs, called external costs, more precisely seems to be becoming more important in accounting and is starting to become a new research area.The need for treating external costs like a part of research in accounting is indicated by a trend of the accounting of social responsibility, the theory of legitimacy in accounting, the concept of full cost accounting and the directive on disclosure of non-financial information. The use of the environment isn’t free of charge for companies. According to national laws, companies are obligated to pay environmental fees or taxes when using the environment. Existing fees and taxes for using the environment don’t resolve the problems of measuring and evaluating the external costs in companies. What is important to note is that external costs are connected with using goods such as air, soil, water,silence or the aesthetics of the surroundings. They all are non-marketable goods; they don’t have prices on the market. Therefore, one of the non-market valuation methods could be used to evaluate them. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies.
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Year by year, research and development works constitute an increasingly important element of the functioning of enterprises. Appropriate recording of expenditure and settlement of their effects requires (above all) determination of the actual stage of works. Consequently, there is a distinction between research and development works. Another aspect that determines the principles of recognizing expenditure in the accounting books is to determine whether the developed product/technology belongs to the area economically developed by the unit or to the unrecognized area. The adequate determination will help to place expenses either in the sphere of activity and basic unit orin the sphere of other operating activity. Financial reporting for intangible assets is perhaps one of the most difficult and most controversial topics of financial reporting. In this article it is compared three concepts of financial reporting for R&D costs: IFRS approach, Czech approach for non-profit organizations and Czech approach for profit organizations.
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Purpose: The aim of the chapter is to compare the declarations of local and international companies regarding the maintenance of sustainable development initiatives during acrisis. Design/methodology/approach: The article presents the results of a survey conducted in September 2020 on a sample of 500 enterprises located in Poland. Respondents were asked to declare if they will maintain or abandon sustainable development initiatives in a crisis situation. The examples presented a pandemic similar to the one caused by Covid-19, an economic crisis, or a significant decrease in company revenues. Findings: The research showed that the largest group of companies in acrisis situation will completely abandon their initiatives in the field of sustainable development. Another group will give up those initiatives that generate the highest cost. There are some small differences in responses of local and international companies. Companies with foreign entities in the ownership structure seems less likely to give up all initiatives in the field of sustainable development. International companies more often than local companies declare that they do not know which initiatives they will abandon and which will they keep. Research limitations/implications: Factors other than international involvement (e.g. company size, strategic approach to sustainable development) may have a decisive impact on decisions regarding the maintenance of sustainable development initiatives in acrisis. Originality and value: The chapter illustrates the approach to sustainable development by companies classified into various categories: local and international.
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The paper examines the state policy of the Russian Federation and Central Asian countries in the field of supporting the aging and retired population, analyzes the dependency ratio in the Russian Federation and Central Asian countries, and provides predictions referring to changes in the demographic structure of the labor force in the context of labor migration. The paper includes prediction indicators of the dynamics of labor migration processes of the population in the retirement age from Central Asian countries, considering the current trends of demographic change, and explores the impact of labor migration processes of persons of retirement age on the economic growth in the context of economic and social globalization.
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Purpose: The purpose of this chapter is to identify the initial responses of municipalities to the emergence of the COVID-19 pandemic. Design/methodology/approach: The research questions posed were: What types of budgetary instruments were used by municipalities during the first months of the COVID-19 pandemic in Poland? What was the scale of the loss of their current revenues and what was the amount of expenditures related to countering COVID-19? What were the sources of funding for these expenditures? Findings: Municipalities were, by necessity, on the front line of the fight against the effects of the pandemic. They used the available budgetary instruments (local taxes and fees, property revenues, budgetary expenditures) to limit the spread of the virus and reduce its negative consequences. These actions were not coordinated. The study revealed that revenue losses and expenditure increases due to COVID-19 were not as large as expected. Originality and value: The research in this chapter demonstrates that municipalities in Poland used different approaches to develop and implement policies to counteract the spread of the COVID-19 pandemic and mitigate its effects. The research shows that Polish municipalities played a leading role in the rapid response to the pandemic, although their actions varied and were uncoordinated.
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Purpose: The purpose of the chapter is to examine the evolution of the budget deficit and the sovereign public debt in Poland during the COVID-19 pandemic. Design/methodology/approach: The research question presented is: What is the impact of COVID-19 pandemic on the amount of state budget deficit and state public debt in Poland? The method of critical analysis of the literature on the subject was applied. Statistical data obtained from the Central Statistical Office and the Ministry of Finance were also presented. Findings: In 2020, the state budget deficit reached an unprecedented amount of 85 billion zloty, which is directly linked to the start of the COVID-19 pandemic, as the draft budget assumed no state budget deficit. Consequently, in 2020–2021 (Q1) there was a dynamic increase in public debt. Originality and value: The state budget result and the size of the public finance sector debt were lower than they should have been, because the vast majority of anti-crisis measures were financed from off-budget sources. Increased public spending increased the deficit and debt, but calculated using the Brussels method. The collected secondary data leads to the conclusion that the effect of the COVID-19 pandemic is also a decrease in the transparency of public finance in Poland.
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Currently, one of the main factors that shows us a picture of Europe's decline is that of demographic change. This process of decline of the West is marked by more than five decades of several indicators and evolutions that show us that although the time of Western civilization is beginning to run out, a new one appears, namely that of the East. This process of decline in which there is an extreme and unprecedented form of capitalism appears more pronounced in Europe compared to the United States and is characterized by: corruption, alienation of peoples from their roots, religion, history, low birth rates, massive flows of migrants and refugees, the totalitarian tendency of governments. Although the signs of decline are numerous, in this paper we will analyze certain demographic developments observed mainly in Europe and which we consider from several points of view dangerous. In addition to these developments, which we consider quite dangerous, globalization is the most important. The paper is structured in four parts, in the first part being presented the basic trends and variations from the population's perspective. In the second and third part are presented the main causes and effects of these variations of the populations and in the fourth part the conclusions of this study.Most of the interpretive analysis of this unwanted stagnation process is based on demographic erosion, population aging, low middle class rates, the invasion of migrants and refugees that change the cultures of the host nations.
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După eliberarea Basarabiei (26 iulie 1941) de către armatele româno-germane de sub ocupaţia sovietică de un an de zile, structurile Serviciului Special de Informaţii (S.S.I.), împreună cu celelalte organe ale statului, s-au reinstalat în teritoriul dintre Prut şi Nistru.
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