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Why has the crisis been bad for private pensions, but good for the flat tax? The sustainability of ‘neoliberal’ reforms in the new EU member states
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Why has the crisis been bad for private pensions, but good for the flat tax? The sustainability of ‘neoliberal’ reforms in the new EU member states

Author(s): Miroslav Beblavý / Language(s): English

In this paper, we examine two questions related to the sustainability of the major, neoliberal, economic and social reforms in the new EU member states, namely the flat income tax and private pension pillars. First, we look at the relationship between the political consensus/controversy at the time major policy reforms were passed and the future sustainability of these reforms after a change of government. Second, we explore what we call a paradox of reverse sustainability, where by the flat income tax has been more politically resilient during the global financial and economic crisis than private pensions, even though ex ante expectations and the literature would lead us to expect the opposite. The paper shows that controversy at the time the reforms were passed had no effect on subsequent sustainability, and the levels of partisanship and public support with regard to a specific reform seemless important than the political costs and benefits. We also find that despite their apparent neoliberalbent, the two policies are versatile enough to be shaped towards a variety of policy goals, allowing their introduction and retention in a variety of economic and social circumstances. In other words, even though private pensions and particularly the flat tax have powerful political connotations, they are by no means policy strait jackets.

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Dopady vybraných veřejných politik na regionální rozvoj v České a Slovenské republice: Vědecký sborník
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Dopady vybraných veřejných politik na regionální rozvoj v České a Slovenské republice: Vědecký sborník

Author(s): / Language(s): Slovak,Czech

The proceedings include partial results from the second year of the research in both fields, i.e. the public sector and the financial sector. The results were presented at a seminar held in Šlapanice on 24 and 25th November 2011. Compared to the last proceedings, in which the main topic was the public sector, this year’s outputs focused on the financial sector.

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Přímé a nepřímé financování soukromých neziskových organizací z veřejných rozpočtů České republiky v letech 2008 až 2013
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Přímé a nepřímé financování soukromých neziskových organizací z veřejných rozpočtů České republiky v letech 2008 až 2013

Author(s): Zuzana Prouzová / Language(s): Czech

The economic power of non-governmental and non-profit organizations (NGO-NPOs), whether considering the broader or narrower definition of the private non-profit sector, is not very large in comparison with other sectors. The distinguishing characteristic of the non-profit sector is that it exists in areas where common interest is promoted and public services are provided. These areas are less intensive in terms of financial capital, although they depend on human capital. The significance of NPOs lies in activating human capital, generating free voluntary work, creating free non-market production, and producing goods for economically insignificant prices. In 2008–2013, the definition of non-profit organizations developed by the Czech Statistical Office’s Satellite Account of Non profit Institutions (SÚNI) included 13 legal forms. There were 6 legal forms for NGO-NPOs (of which three forms were a mere selection. There were 84,000–127,000 organisations in the Czech Republic in total) for the years 2008–2013. In 2008, there were 66,000 NGO-NPOs. The share of non-profit organizations in GDP (calculated by means of the expenditure method) was 1.6%, in 2008. In 2008–2013, 100,000–105,000 people (full time equivalent) worked for non-profit organisations, i.e. the share in the employment rate was 1.96–2.09 %. Volunteering also played an important role (25,000–27,000 volunteers, full time equivalent).

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Efektywność fiskalna podatku dochodowego od osób fizycznych w Polsce
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Efektywność fiskalna podatku dochodowego od osób fizycznych w Polsce

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish

Podstawowym celem opracowania jest zbadanie efektywności fiskalnej podatku dochodowego od osób fizycznych w Polsce w latach 1999–2009. Efektywność w tytule akcentuje konieczność uwzględnienia nie tylko wpływów z podatku, lecz również kosztów jego wymiaru i poboru, na co zwrócił już uwagę autor klasycznych zasad podatkowych A. Smith, formułując postulat taniości opodatkowania. Z kolei efektywność fiskalna wskazuje na profil rozważań, które koncentrują się na wysokości i podziale dochodów z podatku, a do jego funkcji pozafiskalnych nawiązują jedynie w takim zakresie, w jakim wpływają one na wysokość tych dochodów. Dodatkowo rozważania koncentrują się na celach, kryteriach i modelach optymalnego opodatkowania dochodu, stanowiąc wprowadzenie do autorskiego / nowatorskiego modelu optymalnego opodatkowania dochodu z pracy. W rozprawie pominięto optymalne opodatkowanie dochodów z oszczędności. Przesądzające w tym względzie było znaczenie stosunku pracy oraz stosunków pokrewnych jako najbardziej wydajnego źródła dochodów podlegających opodatkowaniu podatkiem dochodowym od osób fizycznych, stanowiących w niektórych latach nawet ponad 60% ogółu dochodu do opodatkowania. Do rozwiązania problemu optymalnego opodatkowania dochodu z pracy zastosowano algorytm genetyczny. Otrzymane wyniki zweryfikowano, porównując je z wynikami prezentowanymi w literaturze, uzyskanymi przy zastosowaniu metod analitycznych i numerycznych. Praca naukowa finansowana ze środków na naukę w latach 2008–2011 jako projekt badawczy nr N N113 117834. The main goal of this study is to examine the fiscal effects of personal income tax in Poland in the years 1999–2009. The dissertation discusses efficiency from a broader perspective, taking into account not only tax revenues, but also the costs of tax calculation and collection. It was already pointed out as necessary by A. Smith, the author of tax rules, when he formulated his postulates of cheap taxation. The following chapters discuss the goals, criteria and models of optimal income taxation, leading to the introduction of the original model of optimal work income taxation. The dissertation does not discuss the optimal taxation of savings income because their share in the taxable income is considered as marginal. It is estimated that income from employment contracts and related accounts for more than 60% of total taxable income. In addition, this study introduces a new method of calculating optimal taxation based on stochastic optimization using a genetic algorithm. It presents the results of the conducted experiments, which gave conclusions qualitatively comparable to those presented in the literature provided by analytical and numerical methods. Research work financed from funds for science in 2008–2011 as research project no. N N113 117834 from Science Council in Poland.

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Опортунізм у прийнятті політичних рішень у бюджетній сфері у період фінансово-економічної кризи 2008-2009 рр.
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Опортунізм у прийнятті політичних рішень у бюджетній сфері у період фінансово-економічної кризи 2008-2009 рр.

Author(s): Margaryta Chabanna / Language(s): Ukrainian

The monograph presents a study of the manifestations of political opportunism of decision-makers in the formation of state expenditures for social protection and social security in the conditions of financial and economic crisis of 2008-2009 in Ukraine. The main attention is paid to the analysis of the political regime and political and socio-economic orientations of Ukrainian society, their role in the implementation of fiscal manipulation. Considering the political conditionality and economic feasibility of decisions aimed at improving social standards during the crisis, the peculiarities of the process of their development, adoption and implementation, as well as the electoral consequences in the post-crisis period are analyzed.

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Współczesna strategia polityki pieniężnej w warunkach deflacji. Perspektywa Unii Europejskiej w XXI wieku
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Współczesna strategia polityki pieniężnej w warunkach deflacji. Perspektywa Unii Europejskiej w XXI wieku

Author(s): Paweł Błaszczyk / Language(s): Polish

Podstawowym celem pracy jest ocena wpływu deflacji na kształt strategii polityki pieniężnej, zwłaszcza z perspektywy Unii Europejskiej w XXI w. Podjęto próbę oceny, w jaki sposób specyficzne uwarunkowania deflacyjne oddziałują na strategię polityki pieniężnej zarówno w ujęciu teoretycznym, jak i praktycznym oraz w odniesieniu do sfery celów, instrumentów, sposobu ich powiązania i w konsekwencji typu strategii. Na tym tle celem pracy jest także porównanie podstawowych typów strategii współczesnej polityki pieniężnej w obliczu uwarunkowań deflacyjnych i określenie pożądanego kształtu strategii, w tym propozycja koncepcji planu antydeflacyjnego. W pierwszym rozdziale w sferze teoretycznej podjęto próbę określenia ram „makroekonomii deflacji”, analizując w pierwszej kolejności definicję deflacji oraz dalej specyficzne dla niej teorie i zjawiska, które determinują pomiar, przyczyny, kanały transmisji, skutki i rodzaje deflacji. W ten sposób uzyskano obraz uwarunkowań deflacyjnych. W drugim rozdziale w sferze teoretycznej podjęto próbę analizy wpływu uwarunkowań deflacyjnych na kształt strategii polityki pieniężnej. Na tym tle przedstawiono koncepcję planu antydeflacyjnego oraz porównano różne typy strategii polityki pieniężnej w obliczu deflacji. W trzecim rozdziale podjęto próbę diagnozy historycznych doświadczeń deflacyjnych. Rozważono w kolejności przypadki Stanów Zjednoczonych w warunkach wielkiego kryzysu, Szwecji w latach 20. i 30. XX w. oraz Japonii, począwszy od lat 90. XX w. W czwartym rozdziale ukazano współczesne doświadczenia z deflacją w Unii Europejskiej, definiując dolną cezurę czasową jako początek XXI w. W tym przypadku skupiono uwagę na sednie tematyki niniejszej pracy, czyli wpływie rozpatrywanych uwarunkowań na kształt strategii polityki pieniężnej. Po badaniach ogólnych i przekrojowych, odniesiono się do mieszanej strategii EBC oraz bezpośredniego celu inflacyjnego w Polsce.

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Uloga lokalnog parlamenta u borbi protiv korupcije
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Uloga lokalnog parlamenta u borbi protiv korupcije

Author(s): Boris Marić,Marko Šošić,Vladimir Vučković / Language(s): Montenegrine

Uloga skupštine opštine u borbi protiv korupcije na lokalnom nivou je nezaobilazna, iako ni danas nije približno onakva kakva bi trebalo da bude. Proces decentralizacije je trajan proces koji mora biti pod stalnim nadzorom javnosti, i sa konačnim ciljem uspostavljanja održivog sistema borbe protiv korupcije. Takav sistem treba da suštinski zamijeni aktuelni populističko-tribunski pristup toj borbi koji ne proizvodi mjerljive rezultate. Postavlja se pitanje: zašto građani i građanke sebe doživljavaju kao nedovoljno uticajne u odnosu na svoje predstavnike/ce koje biraju na izborima? Paradoksalno je da se građani i građanke osjećaju nemoćno u odnosu na svoje predstavnike/ce, iako je upravo Zakon o lokalnoj samoupravi javnu raspravu na lokalnom nivou uveo kao obaveznu. Dodatno, normiran je čitav set propisanih mogućnosti za učešće građana i građanki u donošenju odluka. Međutima, situacija u praksi se nije značajnije promjenila, kao ni percepcija o mogućnosti ostvarivanja potrebnog uticaja. Uzrok prvo treba tražiti u samim građanima i građankama, a nakon toga u demokratskim institucijama i predstavnicima/cama koji u njima sjede. Naime, ovako postavljena realnost je plodna osnova za pojavu raznih oblika korupcije na lokalnom nivou. Sljedeće ključno pitanje je: u kojoj mjeri je lokalni parlament, sa svojim neposrednim legitimitetom, suštinska vlast na lokalnom nivou koja bitno utiče na društveni i ekonomski razvoj opštine? Demokratija se ne sastoji samo od izbornog procesa, ona podrazumijeva i demokratske institucije, aktivno uključivanje građana i građanki, informisanu javnost, aktivan civilni sektor, puni razvoj kontrolne funkcije lokalnog parlamenta. Projekat Korupcija na lokalnom nivou - nulta toletancija predstavlja doprinos uspostavljanju sistema borbe protiv korupcije na lokalnom nivou. Polazeći od toga da skupština opštine mora imati ključnu ulogu u ovom sistemu i locirajući nesporno najveće rizike za pojavu korupcije kao što su javne nabavke, javno privatno partnerstvo, zapošljavanje, urbanizam i političku korupciju, projekat je napravio osnov za dalju normativnu i praktičnu razradu zahtjevne i neizvjesne borbe protiv korupcije na lokalnom nivou. Ova studija akcenat stavlja na normativnu i praktičnu ulogu skupštine opštine sa namjerom da se ukaže na značaj unaprijeđenja kontrolne uloge skupštine opštine u odnosu na lokalne izvršne organe, a posebno praćenje realizacije lokalnog budžeta.

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The role of municipal assembly in fight against corruption
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The role of municipal assembly in fight against corruption

Author(s): Boris Marić,Marko Šošić,Vladimir Vučković / Language(s): English

The role of municipal assembly is vital in fight against corruption, although it is still not nearly as important as it should be. Decentralization is a long-term process, which should be under constant control of the public, with the ultimate goal to establish a sustainable system for fight against corruption. That type of system should essentially replace the existing populist-tribune approach to this fight, which fails to produce tangible results. The question is: why do citizens think they cannot sufficiently influence their elected representatives? It is paradoxical that citizens feel powerless in relation to their representatives, even though the Law on Local Self-Government has introduced an obligation of organizing public debates at the local level. Additionally, an entire set of opportunities for participation of citizens in decision-making has been prescribed. However, in practice, the situation has not changed significantly, nor did the perception about the possibility to exert necessary influence. The reason for this should be sought in citizens themselves first and after in democratic institutions and representatives sitting in these institutions. Namely, this kind of situation is a fertile ground for emergence of various forms of corruption at the local level. The following important question is: to what extent is the municipal assembly, with its immediate legitimacy, the key authority at the local level, which significantly affects social and economic development of the municipality? Democracy does not only consist of the electoral process, it also implies democratic institutions, active involvement of citizens, informed public, active civil sector and full development of the control function of the municipal parliament. The project Corruption at the local level- zero tolerance represents a contribution to establishment of the system for fight against corruption at the local level. Assuming the municipal assembly should play a key role in this system and determining the areas which indisputably present the greatest risk for corruption such as public procurement, public-private partnership, employment, urban planning and political corruption, the project has created a base for further normative and practical elaboration of a demanding and uncertain fight against corruption at the local level. This study emphasizes normative and practical role of the municipal assembly in order to stress the importance of improving the control function of the municipal assembly in relation to local executive bodies, and especially with regards to the monitoring of the execution of local budget.

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Jednake šanse za sve medije u Crnoj Gori? - Godišnji izvještaj za 2014.
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Jednake šanse za sve medije u Crnoj Gori? - Godišnji izvještaj za 2014.

Author(s): Ana Nenezić,Mira Popović / Language(s): Montenegrine

Projekat „Jednake šanse za sve medije“ ima za cilj da doprinese kreiranju jasnih mehanizama kontrole državnog finansiranja i dodjele pomoći medijima, u skladu sa propisima Evropske unije i najboljim međunarodnim praksama i standardima. Dodatno, specifični cilj projekta je da utiče na podizanje svijesti zainteresovane javnosti o odgovornom trošenju novca iz budžeta Crne Gore, ukazivanjem na odnos koji javni sektor u Crnoj Gori ima prema medijima kroz prizmu novčanih izdvajanja na osnovu ugovorenih usluga ili drugih vidova podrške medijima. Javni sektor, kao predmet istraživanja, po Zakonu o budžetu Crne Gore, obuhvata državne organe, opštine (jedinice lokalne samouprave), nezavisna regulatorna tijela, javne ustanove i privredna društva u kojima država ili opštine imaju većinski vlasnički udio, zatim pravosuđe (sudove i tužilaštva), i druge. Projekat je nastavak prethodnog rada Centra za građansko obrazovanje (CGO) u ovoj oblasti, kroz koji su već publikovana tri godišnja izvještaja za 2011, 2012. i 2013 čiji su nalazi pozicionirali ovu temu u crnogorskom diskursu, ali i postali referentni za relevantne međunarodne izvještaje. Nalazi ovih istraživanja ukazali su na brojne nejasnoće kada je u pitanju finansiranje medija iz budžeta Crne Gore, kao i na potrebu da se ova oblast dodatno uredi. Uočena je i tendencija organa javnog sektora da zadrže svoj uticaj na medije kroz selektivno i netransparentno finansiranje, čime se direktno ugrožava konkurencija, stvaraju nejednaki uslovi za rad na tržištu, i posljedično vrši indirektan pritisak na uređivačku politiku. Nedovoljna transparentnosti ovog procesa i (ne) postojanje adekvatnih kriterijuma za raspodjelu sredstava, uz neizveden zakonodavni okvir dodatno negativno utiče na već prilično zabrinjavajuće stanje na medijskoj sceni u Crnoj Gori. Kada se ima u vidu da su organi državne uprave i lokalne samouprave u toku 2011. utrošili 2. 642.070,83EUR za potrebe reklamiraja i oglašavanja po osnovu ugovorenih usluga, specijaliziranih usluga ili po drugim osnovima, dok je sa druge strane ukupno marketinško i oglašivačko tržište 9 - 9,5 miliona EUR, evidentno je da u 2011. država bila veliki, ako ne i najveći pojedinačni igrač na tom tržištu i značajno uticala na prihode pojedinih medija, a samim tim i na njihovu održivost. U 2012. uočen je pad od gotovo milion eura u ovim troškovima, pa je tako ukupan iznos do kojeg je tim CGO-a došao 852.059.00 EUR, uz napomenu da se ovaj iznos odnosi samo na Vladu i Skupštinu Crne Gore, odnosno da ne obuhvata troškove lokalnih samouprava, kao što je to bio slučaj u istraživanju za 2011. U toku 2013. utrošen iznos od strane organa državne uprave i lokalne samouprave bio je 2.196.739,00 EUR. Ovaj podatak dokazuje da nije došlo do smanjenja izdvajanja budžetskih sredstava medijima za potrebe oglašavanja po osnovu ugovorenih usluga, specijaliziranih usluga ili po drugim osnovama. Naprotiv, ako se ima u vidu da je dati iznos dobijen na bazi prikupljenih podataka od strane svega 67,6% organa javnog sektora koji su bili predmet istraživanja, osnovano se može pretpostaviti da bi ukupan iznos bio značajno veći. Sa druge strane, ovo istraživanje opominje da se nastavlja praksa netransparetnog trošenja budžetskih sredstava, bez jasno utvrđenih procedura i pravila. Nalazi CGO-a pobudili su pažnju i relevatnih međunarodnih organizacija. Između ostalih, Evropska komisija u svom Izvještaju o Crnoj Gori za 2015. konstatuje: „Postoji zabrinutost u pogledu transparentnosti i nediskriminacije medija kad je riječ o oglašavanja državnih institucija... Nesigurna ekonomska situacija novinara otvara vrata za miješanja u uredničku politiku i moguću autocenzuru. Činjenica da mnoge medijske kuće nisu finansijski održive ima negativan uticaj na kvalitet izvještavanja i profesionalnost”. Ovo se nadovezuje na ranije ocjene iz Izvještaja o napretku Crne Gore za 2013, gdje se navodi “Postoji zabrinutost u vezi sa dodjelom državne pomoći i finansiranjem oglašavanja u štampanim medijima u toku 2012, koji nijesu u skladu sa pravilima o javnim nabavkama i mogu ugroziti konkurentnost na medijskom tržištu.“ Evropski parlament u svojoj Rezoluciji iz 2015. o Crnoj Gori„cijeni da je neophodno da se usvoji jasan zakonodavni okvir, koji će uspostaviti pravila vezana za vlasništvo u medijima i finansiranje“. Takođe, međunarodna nevladina organizacija Reporteri bez granica je pozicionirala Crnu Goru na 114. mjestu od 180 zemalja u svom Svjetskom indeksu medijskih sloboda za 2015. Taj izvještaj uzima u obzir više faktora: nivo zloupotrebe medija, stepen pluralizma, nezavisnost, autocenzuru, pravni okvir, transparentnost, i infastrukturu. Jedina zemlja u regionu koja je lošije pozicionirana od Crne Gore je Makedonija, koja je na 117. mjestu. SEEMO u svom Izvještaju o stanju medija u Crnoj Gori za 20148 se poziva na nalaze CGO-a, kao što se to čini i u Izvještaju State Departmenta o ljudskim pravima u Crnoj Gori za prethodne tri godine. U izvještaju Freedom House-a “Nacije u tranziciji 2015”, rejting Crne Gore, kada je riječ o nezavisnim medijima, pao je sa 4.25 na 4.50 (na skali od 1-7, pri čemu je 7 najlošija ocjena). Konačno, ugledne međunarodne organizacije Svjetska asocijacija novina i izdavača iz Pariza i Centar za međunarodnu medijsku podršku su izabrale upravo CGO, na bazi rada u ovoj oblasti, kao partnera za izradu svog prvog izvještaja “Urušavanje sloboda: mediji i prikrivena cenzura u Crnoj Gori”. U cilju kontinuiranog praćenja ove oblasti sprovedeno je novo opsežno istraživanje koje daje pregled podataka za 2014. i analizu istih, kako bi se omogućio ažuriran i sveobuhvatan pregled raspodjele javnih sredstava medijima za 2014, kao i uporedna analiza u odnosu na prethodne godine. Istraživanje je dopunjeno konkretnim preporukama o tome kako da se obezbijedi transparentnost i koje kriterijumime treba razmotriti prilikom dodjele javnih sredstava za medije u Crnoj Gori, kako bi ovaj proces bio u skladu sa aquis communitaire u sferi slobode izražavanja i nezavisnosti medija, konkurencije, dodjele državne pomoći i javnih nabavki. Bez jasnog mehanizma za dodjelu državne pomoći medijima, distribucija ovih sredstava ima potencijal da izazove ozbiljne devijacije na medijskom tržištu i ugrozi funkcionisanje jednih, ili unaprijedi poslovanje drugih medija na diskriminatornoj osnovi i suprotno politici konkurencije EU. Posebno zabrinjava kada se javna sredstva koriste u takve svrhe. Građani i građanke, kao poreski obveznici imaju pravo da znaju kako se troše javna sredstva, kao i da li način raspodjele tih sredstava utiče na nepristrasno izvještavanje medija o državnim organima odnosno u kojoj mjeri ta raspodjela (ne)podržava pluralizam medija. Ovaj izvještaj ukazuje na postojanje mehanizama kojima se može vršiti kontrola i pritisak na medije i nudi preporuke kojima bi se prekinula loša praksa, koja građanima i građankama Crne Gore uskraćuje pravo na slobodne i nezavisne medije, koji mogu tačno i nepristrasno izvještavati o aktivnostima vlasti, političkih parija, drugih institucija, ali i o pitanjima od javnog značaja.

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Ekonomiczne determinanty przedsiębiorczości
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Ekonomiczne determinanty przedsiębiorczości

Author(s): Aleksandra Gaweł / Language(s): Polish

W monografii omówiono teoretyczne aspekty związane z ekonomiczną rolą przedsiębiorczości i teoriami je wyjaśniającymi. Przedstawiono ekonomiczne determinanty przedsiębiorczości w Polsce w okresie transformacji. Zaprezentowano ogólne założenia dotyczące oddziaływania czynników ekonomicznych na aktywność zawodową oraz wpływ poszczególnych elementów ekonomicznego otoczenia zewnętrznego, w szczególności związanych z polityką zatrudnienia, fiskalną i monetarną. Następnie przedstawiono empiryczna weryfikację hipotez: ukazano kształtowanie się przedsiębiorczości na tle sytuacji makroekonomicznej w Polsce w latach 1993-2004, omówiono sytuację na rynku pracy jako determinantę przedsiębiorczości, przedstawiono wpływ polityki fiskalnej na aktywność przedsiębiorczą zarówno na poziomie wpływu zagregowanych przychodów i wydatków budżetowych, jak i dochodów budżetowych z tytułu podatków pośrednich i dochodowych oraz wydatków budżetowych na świadczenia społeczne i inwestycyjne. Na koniec omówiono oddziaływanie polityki monetarnej na przedsiębiorczość, z uwzględnieniem podaży pieniądza, przykładowych instrumentów polityki pieniężnej oraz oszczędności i kredytów.

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MEĐUNARODNA NAUČNA KONFERENCIJA: MJESTO I ULOGA GLAVNIH GRADOVA SEE (JUGOISTOČNE EVROPE) U RAZVOJU MEĐUREGIONALNE I MEĐUDRŽAVNE SURADNJE U OKVIRU DUNAVSKE I JADRANSKO-JONSKE EVROPSKE MAKROREGIJE
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MEĐUNARODNA NAUČNA KONFERENCIJA: MJESTO I ULOGA GLAVNIH GRADOVA SEE (JUGOISTOČNE EVROPE) U RAZVOJU MEĐUREGIONALNE I MEĐUDRŽAVNE SURADNJE U OKVIRU DUNAVSKE I JADRANSKO-JONSKE EVROPSKE MAKROREGIJE

Author(s): / Language(s): Bosnian,English,Croatian,Serbian

Academy of Sciences and Arts of Bosnia and Herzegovina (ANUBiH) traditionally organizes an international scientific conference on relevant and current topics in the field of economic development, regional, local, territorial and urban development every two years. Academy of Sciences and Arts of Bosnia and Herzegovina since its establishment continuously deals with these topics, paying special scientific attention and dedication. For illustration purposes, we recall some of the earlier publications: Economic and Social Determinants of Spatial Development in Sarajevo - Economic and Urban Development (1975); On Issues of Spatial Development of Bosnia and Herzegovina (1979); and Sarajevo - A City and Region in Space and Time of 2000 (1982). There are also special editions: Vol. LXXII, vol. 15, The Concept of Longterm Economic Development of Bosnia and Herzegovina to 2000, Sarajevo (1985). The continuity of research in cooperation with relevant international scientific organizations and institutions continued in the postwar period. Euroregion and South East Europe was the topic of the first post-war international conference organized by the Academy of Sciences and Arts of BiH, the Centre for the Development of Local and Regional Self-government of the Faculty of Political Sciences of University of Sarajevo and the Sarajevo Economic Institute. Regional Cooperation in Europe: Opportunity for the Balkans was the main theme of the international scientific conference organized by the ANUBiH in collaboration with the University of Bologna, the Croatian Academy of Sciences and Arts (HAZU), London School of Economics and Political Science (LSE) London, UK, within the IUC in Dubrovnik from 21 to 23 of September 2011. In 2013, the international scientific conference Local Economic and Infrastructure Development of SEE in the Context of EU Accession was held (20-21 September), co-organized by the Croatian Academy of Sciences and Arts (HAZU), University of Bologna, School of Economics and Business and Faculty of Political Sciences of the University of Sarajevo and the entity associations of municipalities and cities of Bosnia and Herzegovina. Center for Local and Regional Self-government of the Faculty of Political Sciences of the University of Sarajevo and the Sarajevo Economic Institute on the sidelines of this conference, on 21 September 2013, organized the Forum of SEE Mayors. The Forum was attended by representatives of the administration of capitals, policy makers and the academic community, as an expression of orientation toward connecting the academic community and creators of urban, local and regional policies. The city of Sarajevo was given a special place at the Forum. The Position and Role of Capitals in SEE (South East Europe) in the Development of Interregional and Intergovernmental Cooperation within the Danube and the Adriatic-Ionian European Macro-region was the topic of the international scientific conference held on 19 September 2015, in Sarajevo, Bosnia and Herzegovina. Works and views on this topic were presented by authors from Italy, Great Britain, Austria, Slovenia, Croatia, Serbia, Bosnia and Herzegovina and other countries. The authors, among other, came from the academies (ANUBiH, HAZU, the Academy of Engineering Sciences of Serbia), universities (Imperial College London, University of Zagreb, University of Zenica, University of Belgrade, University of Novi Sad, University of Sarajevo, University of Tuzla, University of Mostar, SSI University), institutes (HEIS Sarajevo, Urban Planning Institute of the Republic of Slovenia), development agencies / centers (Center for Regional Economic Studies Mostar, TRA Tesanj Development Agency, Center for Innovation and Entrepreneurship Zenica, AGGF Banja Luka, Planning Institute of Sarajevo), and towns / municipalities / cantons (Vienna, Zagreb, Sarajevo, Ljubljana, Novi Sad, Subotica, Belgrade, London, Tesanj, Tuzla, Mostar). In their contributions, the authors elaborated: development of metropolitan polycentric regions and the smart city concept; institutional strengthening of capital and major cities in Croatia in order to strengthen their capacity for regional cooperation; adaptation of cities and other settlements to climate changes in the Danube European macro-region on example of Slovenia; the potentials for regional cooperation and the application of innovative methods of urban planning based on the paradigm of blue green dream; the economic development of small towns based on their own resources as opposed to the existence / non-existence of support from capital on the example of Tesanj municipality; perspectives for networking of the main cities of the lower Danube basin as a new development paradigm within the European macro-region; investment competitiveness of a city; the position of a city in spatial planning; integrated and sustainable development of cities of the Western Balkans in the European context; the city of Sarajevo in the inter-city cooperation of capitals of the South East and Central Europe; city branding - case study of the city of Sarajevo; the city of Sarajevo as the focal point of the development of spatial planning; giving priority to the first city: a comparative analysis of selected countries in the SEE region; public-private financing of road infrastructure in Bosnia and Herzegovina as a factor of regional cooperation; position, capitals, and transnational companies: the case study of company Tondach; and specific issues, such as the question of what is encouraged by regional integrations, and lessons learned from the development corridors. The collection of works is indexed in EBSCO and CEEOL (Central and Eastern European Online Library) databases, and is catalogued in the National and University Library of Bosnia and Herzegovina (CIP, ISBN and COBISS).

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Proces fúzí obchodních společností v právních, účetních a daňových souvislostech
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Proces fúzí obchodních společností v právních, účetních a daňových souvislostech

Author(s): Petr Valouch,Zuzana Křížová,Alois Konečný,Eva Hýblová,Jaroslav Sedláček / Language(s): Czech

Publication summarizes the main results of the research project. The theoretical findings are verified empirically on a sample of companies included in its own database created in the research project. Economic data from the financial statements of companies in the Czech Republic, which merged in the past 10 years, are statistically evaluated and subjected to debate. The first part is devoted to the historical development of mergers and their importance in the global and national economy. The following chapters present the results of the survey of motivation of mergers in the Czech region, discussion of the issues arising from the legislation at transformation of companies and comparison of accounting methods Czech accounting rules, international rules (IFRS) and the accounting principles (U.S. GAAP). The final chapter on tax aspects of mergers provides recommendations for reducing administrative burden and tax problems with the mergers. The book is suitable for scientists, specialized companies and professionals who work in the transformation of companies.

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Podatek od wartości dodanej. Studium przerzucalności podatku na konsumentów, pracowników i dawców kapitału
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Podatek od wartości dodanej. Studium przerzucalności podatku na konsumentów, pracowników i dawców kapitału

Author(s): Arkadiusz Bernal / Language(s): Polish

Celem rozprawy jest ocena przydatności podatku od wartości dodanej jako formy opodatkowania konsumpcji, do realizacji funkcji fiskalnych i pozafiskalnych oraz ustalenie, jak przerzucalność tego podatku wpływa na te funkcje. Celem części empirycznej jest udzielenie odpowiedzi na pytanie, na kogo, w jakim zakresie i w którym momencie przerzucany jest ciężar podatku od towarów i usług. W rozprawie analizowane są trzy kierunki przerzucalności – na konsumentów, pracowników i dawców kapitału. Problem przerzucalności jest niezwykle aktualny i złożony, wymagający uwzględnienia międzydyscyplinarnych obszarów wiedzy. Autor porusza się po nich z łatwością, a przy tym przystępnie przedstawia je czytelnikowi.

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Rentowność i płynność przedsiębiorstw w kontekście wyzwań Polskiego Ładu. Raport sektorowy
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Rentowność i płynność przedsiębiorstw w kontekście wyzwań Polskiego Ładu. Raport sektorowy

Author(s): Cezary Kochalski,Dawid Szutowski / Language(s): Polish

Raport składa się z trzech części. W części pierwszej wyodrębniono filary Polskiego Ładu, zidentyfikowano dla każdego z nich zmienne makroekonomiczne oraz przedstawiono kształtowanie się wielkości zmiennych makroekonomicznych w latach 2011–2020. Część drugą poświęcono rentowności polskich przedsiębiorstw w badanym okresie, koncentrując się na kształtowaniu się jej podstawowych wskaźników. W części trzeciej przedstawiono zdolność rozpatrywanych przedsiębiorstw do regulowania zobowiązań krótkoterminowych na podstawie podstawowych wskaźników statycznych płynności finansowej i zadłużenia. Wyniki przeprowadzonej analizy zamieszczono w podsumowaniu. Publikacja dofinansowana ze środków budżetu państwa w ramach programu Ministra Edukacji i Nauki pod nazwą „Nauka dla Społeczeństwa”, nr projektu NdS/543640/2021/2022, kwota dofinansowania 12 000 zł, całkowita wartość projektu 699 200 zł.

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Bütçe Hakkı ve Demokrasi: OECD Ülkelerinden Ampirik Bulgular
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Bütçe Hakkı ve Demokrasi: OECD Ülkelerinden Ampirik Bulgular

Author(s): Buse Yürükoğlu,Nüket Kırcı Çevik / Language(s): Turkish

The right to budget, means that the public has a say in the determination of expenditures and revenues, which are public financial decisions. In this context, the existence and effective functioning of the budget right is a definite expression of the will of the people in a country. Democracy, on the other hand, is a form of government in which sovereignty, including financial decisions, belongs to the people. In the historical process, as the right to budget has developed, democracies have also developed. The budget right has been used for many years on behalf of the people, by the representatives elected by the people. However, in periods when representative democracy is in crisis, the use of the budget right is damaged. In the light of the relevant literature, this study argues that democracy and the right to budget express interrelated and complementary processes. The increase in democratic values facilitates the establishment and use of the budget right. Based on the idea that there is a democracy deficit in an environment where the right to the budget cannot be exercised, an answer is sought in the dimension of democracy to the question of how the right to the budget can be improved. Evidence is provided that the implementation of transparency, participation and accountability, which is linked to the basic principles of democracy and strengthens the right to the budget, both strengthens the democratic structure and facilitates the exercise of the right to the budget. In this study, the effect of democratic values on the right to the budget was examined through an empirical analysis. The data of 19 OECD member countries on the open budget index, democracy index, political stability index, per capita income variables for the period 2012-2021 were analyzed through panel regression analysis. As a result of econometric analysis, a positive and significant relationship was found between budget transparency and democracy. It has been observed that the relationship between budget transparency and democracy, which expresses the research subject and the main hypothesis, is supported. It has been concluded that more democratic countries provide more budget transparency and consequently facilitate the use of the budget right. Similarly, a positive and significant relationship was found between other independent variables discussed in the study and budget transparency, and evidence was obtained that these factors also contribute to the budget transparency process.

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Güncel Gelişmeler Işığında Sağlık Yönetimi
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Güncel Gelişmeler Işığında Sağlık Yönetimi

Author(s): / Language(s): Turkish

Health, which is one of the most fundamental rights of people, conceptually refers to a state of complete physical, psychological, and social well-being. From the early ages to the present day, all the changes and developments in the world, both positive and negative, have affected people's life and health in different strengths and degrees. While in the early days, people tried to cope with a very small number of factors in order to be and stay healthy, today many factors have emerged that determine and affect people's health status. In this age we live in, it is important to prevent or minimize the negative effects of the factors that emerge with the changes and current developments in every field at an inconceivable speed and in every field, and to manage the factors that have positive effects in a correct way in order to spread, develop and benefit more by people. Today, planning, organizing, directing, controlling, and coordinating the resources and processes needed for the services to be provided by taking into account all factors and elements in order to successfully protect and improve the health level of the individual and society requires a professional and scientific approach and perspective. In this book, some topics related to health and health services are analyzed in chapters from the perspective of health management. The chapters of the book consist of "health management and human capital relationship, digital transformation in health services, internet of things in health services, swot analysis in health institutions, budgeting, and capital budgeting in health enterprises, medical documentation in health institutions, school health, nutrition recommendations during the Covid-19 outbreak from a health management perspective, environmental health and medical waste management".

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İkti̇sat Poli̇ti̇kalarinin Tüketi̇ci̇ Güveni̇ Üzeri̇ndeki̇ Etki̇leri̇
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İkti̇sat Poli̇ti̇kalarinin Tüketi̇ci̇ Güveni̇ Üzeri̇ndeki̇ Etki̇leri̇

Author(s): Tuba GÖKMEN / Language(s): Turkish

The main purpose of this study is the short and long-term relationships between economic policies and consumer confidence research, using monthly data between 2008:01-2021:12 in Turkey. Data of the variables is obtained from the Turkish Institute of Statistics (TUIK) and the Central Bank of the Republic of Turkey (CBRT) database. The Extended Dickey Fuller (ADF) and Phillips-Perron (PP) tests used to examine the stationarity of the variables revealed that the relevant variables are generally first-degree static. For this reason, to investigate the long-term relationships between the variables, cointegration and Delay Distributed Autoregressive (ARDL) Model approach have been applied. As a result of the discoveries obtained from the analyzes made with the ARDL method, the long and short term relationship between economic policy variables and consumer confidence index in Turkey have been determined. While the positive effect on consumer confidence index has been seen by the indirect taxes ratio to total tax revenues and central government budget expenditures in the long term, the short term effect is negative . It has been observed that inflation and interest rates have a negative effect on the consumer confidence index in both the short and long terms.

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Öncü Gösterge Olarak Mali Stres Endeksi: Türkiye Üzerine Bir
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Öncü Gösterge Olarak Mali Stres Endeksi: Türkiye Üzerine Bir Uygulama

Author(s): Buket Kırcı Altınkeski / Language(s): Turkish

The aim of this study is to create a new financial stress index that will provide early warning signals for Turkish economy and to determine the relationship between this index and economic activity variables. Financial sustainability risks are usually followed by financial crisis along with the dangers associated with irregular fiscal adjustment. The findings of the study are expected to provide insights to financial institutions and policy makers regarding the perception of financial stress in the economy and the direction of fiscal policy through a leading indicator of financial stress. For this purpose, first of all, a set of financial indicators to be used in the measurement of sustainability risk and the calculation of financial stress was created by using the conceptual framework developed by Cottarelli (2011). Turkey’s financial structure for the period of 1990-2021 has been determined by taking into account the financial sustainability indicators such as basic financial variables related to asset and liability management and long-term financial trend variables. The aggregation process has been based on the approach developed by Kaminsky, Lizondo and Reinhart (1998). It is the first study in Turkish literature to create financial index for Turkish economy using early warning signal approach. In addition to that, the study has examined the linear dynamic relationship of the mentioned index with the economic activity variables through frequency domain casuality tests and the nonlinear dynamic relationship was examined by Markov regime-switching VAR and causality tests based on regimes which are related to this model and impulse response analysis. It is thought that the findings of the study will contribute to the deveplopment of a financial monitoring framework with the primary purpose of assessing financial re-borrowing risks. Monitoring financial sustainability in developing economies is of vital importance, especially during periods of economic crisis.

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Güncel Gelişmeler Ekseninde Muhasebe ve Denetim
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Güncel Gelişmeler Ekseninde Muhasebe ve Denetim

Author(s): / Language(s): Turkish

Accounting science, as a dynamic discipline, has a mission to react to the changes and developments in the world. This branch of science, whose center is to produce and report accurate and reliable information, has a structure open to development. In addition, developing methods suitable for new developments, adapting to inevitable changes such as digitalization and being able to present innovative approaches can also be considered as an indicator of the artistic dimension of accounting. This work named “Accounting and Auditing in the Axis of Current Developments”, to which valuable academicians came together and contributed, was presented to the service of the scientific world as a proof of both the scientific and artistic dimension of accounting. This work has been prepared within the framework of the contributions provided by the science of accounting in the axis of current developments in the world and in Türkiye. In this work, current approaches such as accounting, auditing and information technology, green laundering and agile auditing within the scope of digitalization, which is a necessity of the age, the accounting dimension and reflections of an economic policy instrument that is unique to our country such as foreign currency exchange rate protected deposits, and the market value of enterprises. and profitability, measurement of the fair value of assets such as real estates that fluctuate with inflation, sustainability reporting of metropolitan municipalities in the public sphere, inflation, which is almost three-digit figures in 2022, and the individual, government and enterprise dimensions of inflation, which will be implemented in 2023. Financial reporting standards for small and micro enterprises have been determined as the subject. We would like to express our endless thanks to our esteemed academics who contributed to the preparation of this book as a chapter author and took part in bringing such a valuable work to the literature.

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Проблеми и предизвикателства на фискалната политика в страните от Балканския регион
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Проблеми и предизвикателства на фискалната политика в страните от Балканския регион

Author(s): Presiana Nenkova,Gergana Mihaylova-Borisova,Milena Kovachevich,Nelly Popova,Diyana Metalova,Velichka Nikolova,Angel Angelov / Language(s): Bulgarian

The purpose of the collective monographic work is to explore the problems and challenges faced by the fiscal policy in the Balkan region countries. In this regard, the national experience in fiscal governance has been studied in a comparative perspective in the period 2004-2020, covering the years before, during and after the global financial and economic crisis and the first pandemic year 2020. The first chapter provides a comparative analysis of the Balkan countries in terms of key macroeconomic, demographic and social indicators in the period 2004-2020, and identifies the importance of a set of factors, having a direct and indirect impact on fiscal governance and the stability of public finances in a particular country. The second chapter systematizes the characteristics of the tax systems of the countries included in the study based on a review of the tax reforms implemented in the last two decades and their driving forces. The third chapter highlights the effects on the structure of the expenditure side of the budget from undertaken reforms, aimed at achieving specific socio-economic goals and outlines the problems faced by the public expenditure management through identifying the circumstances that will continue to have a determining importance for the size of some expenditure groups. Chapter four assesses the efficiency of government spending in the Balkan countries, while chapter five presents the differences and similarities in terms of their debt sustainability. Chapter six traces the degree of convergence of the Balkan economies with those of the EU and the Eurozone countries, and chapter seven summarises the challenges faced by the fiscal policies of the Balkan countries.

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