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Wyświetlanie 1-10 z 229
Tytuł:
The Relationship Between Economic Value Added and Cash Conversion Cycle in Companies Listed on the Wse
Autorzy:
Bolek, Monika
Kacprzyk, Marta
Wolski, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/1597434.pdf
Data publikacji:
2012
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
economic value added
cash conversion cycle
Opis:
Economic Value Added (EVA) a profitability measure and a Cash Conversion Cycle a liquidity and profitability measure are presented in this article. These ratios represent the dynamic approach to management of companies. The relationship between them may be considered as an advanced approach to management in a current economy based on intangible assets and know-how and capital allocated fast and efficient according to information common access.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 2; 1-10
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Countries’ Position in the International Trade Network According to Self-Sufficiency of Their Export Production And the Width of Their Trade Contacts
Autorzy:
Serwach, Tomasz
Gabrielczak, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/421228.pdf
Data publikacji:
2017
Wydawca:
Akademia Ignatianum w Krakowie
Tematy:
Trade
network
value added
European Union
Opis:
RESEARCH OBJECTIVE: The first objective of this paper is to evaluate countries’ position in the international trade network with regard to their two dimensions: their self-sufficiency and extent of their trade contacts. The second objective is to test the implications of the utilized criteria for the European Union member states. THE RESEARCH PROBLEM AND METHODS: It was decided to classify countries using the data on foreign value added in trade and network characteristics (mainly – vertex centrality). Different categories of countries were identified and labelled according to that criteria. Later, correlation analysis was used to determine if the utilised criteria had any effect on countries’ welfare and shock resistance. THE PROCESS OF ARGUMENTATION: In our opinion, countries that play an important role in international trade network should be important partners for numerous other countries. However, that criterion is not enough, as many less developed countries serve simply as assembly lines for value created elsewhere. Therefore we focused also on the share of imported value added to the total value of exported goods. We then tested if our notions translate to national welfare and export’s resistance to external shocks, such as the Great Trade Collapse of 2008/2009. RESEARCH RESULTS: The classification concept was applied to a sample of EU member states displaying differences between Old and New member states. The analysis proved differences in welfare and stability of export performance during the Great Trade Collapse among countries with different levels of export and import contacts and intensity of relying on imported inputs for their own export production. CONCLUSIONS, INNOVATIONS AND RECOMMENDATIONS: It is vital to diversify export and import contacts due to possible impact of those characteristics on welfare level and stability of trade flows. At the same time, the effects of engagement in international production networks creates a tradeoff: higher dependence on foreign inputs may stabilize trade dynamics at the expense of lowering GDP level.
Źródło:
Horyzonty Polityki; 2017, 8, 25; 111-123
2082-5897
Pojawia się w:
Horyzonty Polityki
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial Factors Explaining Value Migration: Evidence from Central Europe
Autorzy:
Kubiak, Jarosław
Czapiewski, Leszek
Lizińska, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/2206417.pdf
Data publikacji:
2023-06
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
value migration
value drivers
market value added
macroeconomic crisis
Opis:
The objective of this article is to identify the relationship between financial factors and value migration on a yearly basis. The data cover nonfinancial firms listed on exchanges in Central European (CE) countries from 2016 to 2020. To evaluate the migration of value between industries, the share in the industry migration balance was estimated. Next, averages in three industry terciles, set on the basis of the change in market value added, were calculated and compared using both parametric and nonparametric tests. It allowed us to analyse the economic and statistical significance of the value drivers in the value migration process. The value migration in the largest Central European industries intensified during the COVID-19 crisis. The largest sectors were not negatively affected by the pandemic. It seems that, at least for some industries, there was a positive relationship between the growth of market value and sales profitability, sales growth, and cash levels. The market value drivers did not significantly change in the first year of the pandemic.This study contributes to the recent empirical literature on value changes and fills the gaps in the current research for the Central European region, during the time of the macroeconomic crisis induced by the COVID-19 pandemic. The conclusions on the value migration factors may be useful for investors in their decision-making process. Our results can also serve as a valuable reference for managers in the process of defining business strategies, especially during turbulent periods.
Źródło:
Central European Economic Journal; 2023, 10, 57; 133-147
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A manufacturing network for generating added value from a geographical distance for the next generation
Autorzy:
Yukawa, K.
Kawakami, T.
Powiązania:
https://bibliotekanauki.pl/articles/99988.pdf
Data publikacji:
2011
Wydawca:
Wrocławska Rada Federacji Stowarzyszeń Naukowo-Technicznych
Tematy:
virtual concentration
optimization problems
value-added network
Opis:
n this study, we suggested a manufacturing network for generating added value from a geographical distance in terms of value creation from various management resources. Until today, most researchers focused on the Real Concentration of Production Base, which provides certain manufacturing benefits in these domains. However, "the Virtual Concentration of Production Bases" is realized by overcoming large physical distances and time differences between production bases, and creates greater added value for products. We attempted the simulation of the manufacturing network of creating the added value after having shown the new framework of network analysis in the manufacturing system.
Źródło:
Journal of Machine Engineering; 2011, 11, 3; 44-57
1895-7595
2391-8071
Pojawia się w:
Journal of Machine Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady opodatkowania umów sprzedaży maszyn rolniczych przez rolników ryczałtowych
Taxation rules regarding contracts of sale of agricultural machinery by flat-rate farmers
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2206810.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
farmer
Value Added Tax
rolnik
podatek VAT
Opis:
Contract of sale of agricultural machinery, concluded between two flat-rate farmers (the seller and the purchaser) will not be subject to the tax on civil law transactions. A farmer conducting a business activity – within the meaning of the VAT Act – may benefit from an exemption from the VAT tax as a flat-rate farmer (who delivers agricultural products originating from own agricultural activity or provides agricultural services), as well as a personal exemption which is described in the act regarding the so-called small taxpayers.
Źródło:
Zeszyty Prawnicze BAS; 2019, 1(61); 193-199
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
W sprawie transpozycji art. 168 lit. a dyrektywy 2006/112/WE Rady do ustawy o podatku od towarów i usług
Evaluation of the proposal to amend the VAT Act as regards the right to reduce the amount of tax due
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/2206811.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
petition
Value Added tax
petycja
podatek VAT
Opis:
The evaluated petition applies to including in the act the right to reduce the amount of tax due by the amount of the calculated tax, in particular a different regulation concerning of the time limit, in which the right to reduce the amount of tax due by the amount of the calculated tax is executable. According to the author, the request to amend such provisions may be inconsistent with provisions of the VAT Directive. The current transposition of the Directive’s provisions into the Polish tax system is not defective.
Źródło:
Zeszyty Prawnicze BAS; 2019, 1(61); 200-204
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zmiany wartości polskiego eksportu w ujęciu Trade in Value Added na tle krajów Grupy Wyszehradzkiej
Changes in the value of Polish export based on Trade in Value Added compared to Visegrad Group countries
Autorzy:
Nowicki, Michał
Powiązania:
https://bibliotekanauki.pl/articles/28408210.pdf
Data publikacji:
2023-09-29
Wydawca:
Główny Urząd Statystyczny
Tematy:
handel zagraniczny
krajowa wartość dodana w eksporcie
Trade in Value Added
TiVA
foreign trade
domestic value added in export
Opis:
Badanie eksportu przez pryzmat krajowej wartości dodanej jest cennym uzupełnieniem wiedzy o eksporcie brutto danego kraju. Dzięki takiemu ujęciu można uzyskać informacje nie tylko na temat strumieni handlowych, lecz także tego, na ile są one efektem pracy wykonanej w danym kraju, a na ile zależą od pozostałych ogniw łańcucha tworzenia wartości. Takich danych dostarcza baza Trade in Value Added (TiVA) utworzona przez Organizację Współpracy Gospodarczej i Rozwoju oraz Światową Organizację Handlu, informacje te są jednak rzadko analizowane i przedstawiane w dyskursie publicznym. Celem badania omawianego w artykule jest ukazanie zmian w polskim eksporcie w ujęciu TiVA. Dla uzyskania pełniejszego obrazu sytuacji Polski rozpatrywane dane zostały zestawione z analogicznymi wynikami uzyskanymi przez pozostałe kraje Grupy Wyszehradzkiej: Czechy, Słowację i Węgry – gospodarki o podobnych uwarunkowaniach historycznych i geopolitycznych. Wykorzystano dane za okres od 2004 r. (rok przystąpienia Polski do UE) do 2018 r. (ostatni rok dostępny w bazie). Użyto metod opisowej oraz statystycznej. Zweryfikowano hipotezę główną, głoszącą, że wartość dodana w polskim eksporcie rośnie relatywnie wolniej niż wartość eksportu w ujęciu tradycyjnym, oraz hipotezę pomocniczą, zakładającą, że wartość dodana w eksporcie Polski rośnie relatywnie wolniej niż w przypadku pozostałych badanych krajów. Z analizy wynika, że Polska utrzymuje znacznie wyższy odsetek wartości dodanej w eksporcie od pozostałych krajów Grupy Wyszehradzkiej, a tempo zmian tej wartości jest większe niż w porównywanych krajach. Jednak tempo wzrostu polskiego eksportu brutto jest większe niż eksportu w ujęciu TiVA.
Research on export based on domestic value added greatly complements the knowledge about the gross export of a given country. This measure provides not only information on trade flows, but also makes it possible to determine how much they are the result of work carried out in a given country and to what extent they depend on other links of value chains. The Trade in Value Added (TiVA) database, created by OECD and the WTO, provides such information. However, the data tend to be rarely analysed and presented in public discourse. The aim of the study presented in the paper is to show the changes in Polish export based on TiVA. In order to create a complete picture of the situation of Poland, the data covering TiVA for Poland were compared with analogous results obtained for the other Visegrad Group countries, whose economies share similar historical and geopolitical conditions: the Czech Republic, Slovakia and Hungary. The study uses data covering the period between 2004 (the year Poland joined the EU) and 2018 (the last year available in the database) and applies descriptive and statistical methods. The main hypothesis of the paper, stating that TiVA in Polish export grows relatively slower than the value of export measured in the traditional way, was verified. Additionally, a supporting hypothesis, assuming that TiVA in Polish export increases relatively slower than in the other researched countries, was also examined. The analysis shows that Poland has a significantly higher percentage of domestic value added in export and the dynamics of the changes in this factor is higher compared to the other Visegrad Group countries. Nevertheless, the growth rate of Polish gross export measured in the traditional way is higher than the export measured according to TiVA.
Źródło:
Wiadomości Statystyczne. The Polish Statistician; 2023, 68, 9; 34-47
0043-518X
Pojawia się w:
Wiadomości Statystyczne. The Polish Statistician
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Luka w podatku od towarów i usług oraz sposoby jej ograniczania
Autorzy:
Małecka-Ziembińska, Edyta
Powiązania:
https://bibliotekanauki.pl/articles/630273.pdf
Data publikacji:
2017
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
Value Added Tax (VAT), Tax gap, Tax fraud
Opis:
The study focuses on the concept and components of the tax gap. In addition, the article presents an estimate of the gap in the value added tax in the European Union for the years 2000-2013. With regard to the Poland, it also identifies the causes of the gap occurrence and actions aimed at reducing its size.
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2017, 1; 45-60
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Education value added
Autorzy:
Łączek, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/485667.pdf
Data publikacji:
2012
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
education value added (EVA)
students' achievement evaluation
pedagogy
Opis:
Education value added is a concept which has its roots in economics, and, nowadays, is also connected with students' achievement evaluation. It counterbalances the traditional arithmetic mean, which, as Dolata [2007: 5] writes, for the first time, probably “appeared in the mid 70s as a critical continuation of the idea of school accountability.” It means “an increase of the value of goods as a result of the manufacturing process” [Lisiecka, 2006: 3]; in the educational environment, therefore, education value added will be a tool of education policy [Dolata, 2007] indicating students' gain in knowledge resulting from a particular educational process, as a consequence of which it will “measure students' progress made in a specified research period” [Lisiecka, 2006: 3]. It provides information about the effectiveness of the educational process “to a large extent freed from the influence of factors being beyond the school control” [Dolata, 2006: 10] although we cannot forget that education contents may have “common features determined by a training program and individual characteristics, personality derivatives, experience, personal knowledge and original cognitive patterns created by the student” [Niemierko, 2006: 20].
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2012, 2(9); 229-232
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
KLEMS growth accounting implemented in Poland
Autorzy:
Kotlewski, Dariusz
Błażej, Mirosław
Powiązania:
https://bibliotekanauki.pl/articles/1358354.pdf
Data publikacji:
2020-03-23
Wydawca:
Główny Urząd Statystyczny
Tematy:
gross value added
decomposition
production factors
KLEMS
productivity
Opis:
The aim of the article is to present the main body of the KLEMS growth accounting recently implemented in Poland. The works on the KLEMS productivity accounting in Poland started in 2013 and focused on areas such as the development of methodology and the availability and assessment of data. These efforts enabled preparing KLEMS data sets pertaining to the Polish economy and moreover proved that unavailable data can be effectively estimated. Additionally, interesting but complex and debatable results were obtained, such as labour hoarding together with remunerations' freezing around the 2009 crisis, accompanied by a natural drop in the capital contribution growth and an increase in the MFP contribution, which most probably indicated effective reorganizations in the economy. In the years 2012-2014, increasing labour and capital contributions did not fully translate into gross value added growth, which led to negative MFP growths, as these are calculated residually. This, however, changed completely in the last two years of the time span covered by the research, namely in 2015-2016. An industry-level analysis became also possible, showing that the Polish economy was developing dynamically and undergoing intensive modernisation, which was obtained, however, with a debatable contribution of the State. To study the debatable features of the Polish economy in a greater detail, a further decomposition of the labour factor growth into four sub-factor contributions instead of two sub-factor contributions was performed. This additional analysis confirmed that labour hoarding phenomenon specific for Poland contributed to a softer impact of the 2007-09 financial crisis on this country’s economy.
Źródło:
Statistics in Transition new series; 2020, 21, 1; 95-122
1234-7655
Pojawia się w:
Statistics in Transition new series
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-10 z 229

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