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Tytuł:
Kondycja finansowa Polaków i zadowolenie z życia po pandemii
Poles’ Financial Condition and Life Satisfaction after the Pandemic
Autorzy:
Zbyrad, Teresa Jadwiga
Powiązania:
https://bibliotekanauki.pl/articles/33736466.pdf
Data publikacji:
2024
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
quality of life
income
financial condition
spending
satisfaction with life
jakość życia
dochody
kondycja finansowa
wydatki
zadowolenie z życia
Opis:
Celem artykułu jest ukazanie jakości życia Polaków i ich kondycji finansowej oraz stopnia zadowolenia z życia po pandemii. Treść artykułu koncentruje się wokół zagadnień związanych z jakością życia, na które składają się budżety domowe, wydatki, zadowolenie z życia, samopoczucie, ale też lęki i obawy. Ważnym staje się pytanie, jaki jest stopień zadowolenia z życia pomimo nadszarpniętych domowych budżetów? Na co Polaków stać, a na co nie stać? Co nas cieszy, a co napawa lękiem? Źródłem danych są badania przeprowadzone w latach 2022–2023 w ramach ogólnopolskiej diagnozy społecznej pt. „Diagnoza życia, postaw, planów i aspiracji społeczeństwa polskiego” oraz badania CBOS. Uzyskane wyniki badań dowodzą, że kondycja finansowa Polaków nie jest imponująca i większość nie osiąga wysokich dochodów, a mimo to radzą sobie z bieżącymi wydatkami. Ponadto zadowolenie z życia nie spada, a jego źródłem są wartości pozamaterialne jak rodzina, małżeństwo i relacje międzyludzkie. Słowa klucze: jakość życia, dochody, kondycja finansowa, wydatki, zadowolenie z życia
The article aims to show the quality of life of Poles and their financial condition and level of satisfaction with life after the pandemic. The content of the paper revolves around issues related to quality of life, such as household budget, spending, life satisfaction and well-being, as well as fears and anxieties. The question that acquires relevance in this context is – What is the degree of satisfaction with life despite strained household budgets? What Poles can, and what they cannot, afford? What makes them happy and what arouses anxiety? A “diagnosis of life, attitudes, plans and aspirations of the Polish society” is offered and the results of the Public Opinion Research Center (CBOS) survey are discussed. The findings of the said survey show that the financial condition of Poles is not impressive, and most do not earn a high income, yet they can manage their current expenses. In addition, satisfaction with life is not declining and is driven by non-material values such as family, marriage and interpersonal relationships. Keywords: quality of life, income, financial condition, spending, satisfaction with life
Źródło:
Zeszyty Naukowe KUL; 2024, 67, 2; 103-117
0044-4405
2543-9715
Pojawia się w:
Zeszyty Naukowe KUL
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Post-pandemic management of household spending in Poland, part II
Zarządzanie wydatkami gospodarstw domowych w Polsce po pandemii COVID-19, cz. II
Autorzy:
Marciniuk-Kluska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/16728954.pdf
Data publikacji:
2023-03-10
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
finance management
household
forecast
spending
household indebtedness
zarządzanie finansami
gospodarstwo domowe
prognoza
wydatki
zadłużanie gospodarstw domowych
Opis:
Households are the oldest and most numerous units of society where the majority of social and economic processes start. For their effective operation, these economic entities need to have sufficient assets and acquire appropriate sources of financing them. The main purpose of this paper is to prepare a household expenditure forecast for 2023-25, assuming a large share of white-noise series resulting from the turbulent environment, and to verify the hypothesis about the linearity of the trend function and the statistical significance of the trend line coefficient. To eliminate random fluctuations and extract the development trend, an analytical method was used in which the parameters of the trend function were estimated. Using extrapolation of the trend function, forecasts of monthly per capita expenditures were calculated for subsequent years until 2025.
Gospodarstwo domowe to najstarsza i najliczniejsza komórka społeczna, w której swoje początki ma większość procesów społecznych i gospodarczych. Aby te podmioty gospodarcze mogły sprawnie funkcjonować, muszą być w posiadaniu wystarczającego majątku oraz zdobyć odpowiednie źródła jego finansowania. Głównym celem naukowym artykułu jest zbudowanie prognozy wydatków gospodarstw domowych na lata 2023-25 przy uwzględnieniu dużych wahań przypadkowych, spowodowanych niestabilnością i turbulencją otoczenia oraz weryfikacja hipotezy o liniowości funkcji trendu oraz istotności statystycznej współczynnika trendu. Do eliminacji wahań przypadkowych oraz wyodrębnienia tendencji rozwojowej wykorzystano metodę analityczną, w której oszacowano parametry funkcji trendu. Wykorzystując ekstrapolację funkcji trendu obliczono prognozy miesięcznych wydatków na 1 osobę na kolejne lata do 2025 r.
Źródło:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach; 2022, 59, 132; 15-23
2082-5501
Pojawia się w:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Privacy preservation for transaction initiators: stronger key image ring signature and smart contract-based framework
Autorzy:
Odoom, Justice
Huang, Xiaofang
Danso, Samuel
Nyarko, Benedicta Nana Esi
Powiązania:
https://bibliotekanauki.pl/articles/27312881.pdf
Data publikacji:
2023
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
blockchain
double spending
privacy
ring signature
smart contract
transaction initiator
lightweight
Opis:
Recently, blockchain technology has garnered a great deal of support; however, an attenuating factor to its global adoption in certain use cases is privacypreservation (owing to its inherent transparency). A widely explored cryptographic option to address this challenge has been a ring signature that, aside from its privacy guarantee, must be double-spending resistant. In this paper, we identify and prove a catastrophic flaw for double-spending attacks in a lightweight ring signature scheme and proceed to construct a new fortified commitment scheme that uses a signer’s entire private key. Subsequently, we compute a stronger key image to yield a double-spending-resistant signature scheme that is solidly backed by formal proof. Inherent in our solution is a novel, zero-knowledge-based, secure, and cost-effective smart contract for public key aggregation. We test our solution on a private blockchain as well as a Kovan testnet along with a performance analysis that attests to its efficiency and usability – and, we make the code publicly available on GitHub.
Źródło:
Computer Science; 2023, 24 (1); 75--96
1508-2806
2300-7036
Pojawia się w:
Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Public sector spending, governance, and economic growth in Sub Saharan Africa
Autorzy:
Mumuni, Sulemana
Mom Njong, Aloysius
Powiązania:
https://bibliotekanauki.pl/articles/2206537.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
education expenditure
economic growth
governance
health expenditure
panel-corrected standard errors estimation
public sector spending
Opis:
Aim/purpose - This study examined the impact of public sector spending and governance on economic growth in Sub-Saharan Africa (SSA) and further assessed the role of governance in the causal relationship between public sector spending and economic growth in the sub-region. Design/methodology/approach - The study employed the Panel Corrected Standard Errors (PCSE) estimator on data spanning the period 2002 to 2020 across a sample of 31 selected countries in SSA. To check for the robustness of the results, we adopted the Dumitrescu and Hurlin (2012) panel non-causality test to detect Granger causality in the relationships among the variables. Findings - The findings show that spending in the public sectors alone, such as education and health, does not always yield the needed outcome of promoting economic growth. Government education expenditure stimulates economic growth in SSA, albeit the effect is statistically insignificant, whereas government health expenditure has a growth-limiting effect in SSA. The results reveal that government effectiveness, rule of law, political stability, and absence of violence/terrorism are among the governance indicators that can help to fast-track economic prosperity in SSA. However, the results further show that good governance can act as a stimulant to invigorate the effectiveness of public sector spending in achieving economic growth in SSA. The growth-enhancing complementary role of good governance to public sector spending is robust across all governance indicators except political stability for government education spending and regulatory quality for government health spending. Research implications/limitations - The findings imply that strengthening good governance in SSA is non-negotiable in managing and using public funds allocated to the public sectors and in achieving sustainable economic growth, poverty alleviation, and income inequality reduction in the sub-region. However, the findings of this study are limited to the SSA region and may not apply to other regions of the globe. Originality/value/contribution - The contribution of this paper is that it examines the moderation effect of governance in the causal relationship between public spending and economic growth in SSA while accounting for cross-sectional dependence. The paper also contributes to the existing literature by using disaggregated governance and public sector spending components to ascertain the robustness of the results and better inform policy.
Źródło:
Journal of Economics and Management; 2023, 45; 147-181
1732-1948
Pojawia się w:
Journal of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Unconditional federal transfers and state government spending: The flypaper effect in Nigeria and South Africa
Autorzy:
Isik, Abdurrahman
Golit, Peter D.
Terhemba Iorember, Paul
Powiązania:
https://bibliotekanauki.pl/articles/23942799.pdf
Data publikacji:
2023-11-10
Wydawca:
Fundacja Naukowa Instytut Współczesnych Finansów
Tematy:
unconditional federal transfers
flypaper effect
state spending
two-step system
generalized method of moments
Nigeria
South Africa
Opis:
The flypaper effect is undoubtedly among the most interesting concepts in subnational government spending behavior. This study is the first attempt to provide empirical evidence on the existence of the flypaper effect in the two largest economies in Sub-Saharan Africa: Nigeria and South Africa. Using the two-step system generalized method of moment’s estimator, our results show that the flypaper effect exists for both state and provincial governments in Nigeria and South Africa. Provincial governments in South Africa are found to be more responsive to positive changes in unconditional federal transfers than state governments in Nigeria. We therefore recommend sensitization on the receipt and disbursement of unconditional federal transfers. This will help reduce the illusion or information asymmetry about the use of unconditional federal transfers.
Źródło:
Modern Finance; 2023, 1, 1; 99-115
2956-7742
Pojawia się w:
Modern Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wydatki na obronność kluczem do przemian niemieckiej polityki bezpieczeństwa
Defense Spending Key to Transforming Germany’s Security Policy
Autorzy:
Malinowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/32306377.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
defense spending
2% GDP rate
Bundeswehr Fund
Zeitenwende
wydatki obronne
wskaźnik 2% PKB
Fundusz Bundeswehry
Opis:
Niedostateczne wydatki na obronność stanowią od lat zasadniczy problem niemieckiej polityki bezpieczeństwa. Pierwszeństwo miała dotąd strategia, skoncentrowana na kwestiach dystrybucji i transformacji energetycznej. Przez lata utrzymywał się w społeczeństwie niemieckim konsens przeciw zwiększaniu wydatków militarnych. Zwrot w polityce bezpieczeństwa (Zeitenwende) podjęty przez rząd SPD/Zieloni/FDP pod kierunkiem kanclerza Olafa Scholza dotyczył m.in. znaczącego podniesienia wydatków na obronność do 2% PKB przy pomocy specjalnego Funduszu Bundeswehry. Jednak rząd Niemiec zamierzał sztucznie podnosić wydatki na obronność od 2024 r. Autor stawia hipotezę, że w rzeczywistości rząd unika zwiększenia wydatków obronnych w obliczu rosnących wyzwań energetyczno-klimatyczno-demograficznych, wymagających poświęcenia uwagi na wydatki społeczne i zachowanie dyscypliny budżetowej. W artykule przedstawiono proces dochodzenia do ponadpartyjnego kompromisowego porozumienia politycznego na rzecz zwiększania wydatków obronnych w początkowej fazie Zeitenwende i przeanalizowano przyczyny zaplanowania niewystarczających wydatków na obronność w budżecie na 2024 r. Tendencja ta może wywołać w najbliższych latach drastyczne zwiększenie luki pomiędzy faktycznymi wydatkami z wydatkami niezbędnymi do osiągnięcia wskaźnika 2% PKB. Od 2027 r. wydatki na obronność muszą być realizowane na tym poziomie, ponieważ są niezbędne dla utrzymania pozycji Niemiec w NATO jako niezawodnego partnera i bliskich stosunków z USA.
Inadéquate defense spending has been a fundamental problem in German security policy for years. Priority has so far been given to a strategy that focuses on issues of di stribution and energy transition. For years, there has been a consensus in German society against increasing military spending. The security policy turnaround of the SPD/Green/FDP government under Chancellor Olaf Scholz (Zeitenwende) included a significant increase in defense spending to 2% of GDP through a special Bundeswehr fund. However, the German government intends to artificially increase defense spending from 2024. The author hypothesizes that the government is actually avoiding increasing defense spending in the face of growing energy, climate, and demographic challenges that require a covert approach to social spending and fiscal discipline. The article outlines the process of reaching a cross-party political compromise agreement in favor of increasing defense spending in the initial phase of the Zeitenwende and analyzes the reasons for planning insufficient defense spending in the 2024 budget, which could trigger a drastic widening of the gap between actual spending and the spending necessary to meet the 2% of GDP indicator in the coming years. Beginning in 2027, defense spending must be realized at this level, as it is essential to maintain Germany’s position as a reliable partner in NATO and close relations with the United States.
Źródło:
Przegląd Politologiczny; 2023, 4; 107-121
1426-8876
Pojawia się w:
Przegląd Politologiczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wydatkowa reguła dyscyplinująca (WRD) i stabilizująca reguła wydatkowa (SRW) oraz stanowisko Komisji Europejskiej w zakresie ograniczeń co do tempa wzrostu wydatków
The disciplinary spending rule, the stabilising spending rule and the European Commission’s position on limits to the rate of growth of spending
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/32314550.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Ekspertyz i Oceny Skutków Regulacji
Tematy:
public finances
budget
spending
taxes
European Union
Opis:
The article presents the assumptions and objectives of both rules and the reasons for the replacement of the disciplinary spending rule by the stabilising spending rule in 2013. These included, among others, the limited scope of the adopted solutions and the need to automatically prepare public finances for periods of bad economic situation. The author also presents the position of the European Commission with regard to the rate of spending growth in 2021–2023. She indicates that this position has been variable over the years. The author presents the recommendations addressed to Poland by the Council of the European Union with regard to the conduct of fiscal policy.
Źródło:
Zeszyty Prawnicze BAS; 2023, 4(80); 221-253
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Political alignment and the allocation of the COVID-19 response funds-evidence from municipalities in Poland
Autorzy:
Matuszak, Piotr
Totleben, Bartosz
Piątek, Dawid
Powiązania:
https://bibliotekanauki.pl/articles/2034005.pdf
Data publikacji:
2022-04-15
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
political alignment
COVID-19 response funds
public spending
Opis:
This paper aims to analyse the allocation of the COVID-19 response funds from the perspective of the political alignment hypothesis. eTh authors focus on the allocation of the second and third rounds of the Governmental Fund for Local Investments (part of the COVID-19 Response Fund) in Poland. Using the logit and OLS models and the regression discontinuity design the authors show that mayors aligned with the central government were significantly more likely to receive the funds, as well as in higher per capita values, than mayors aligned with the opposition or unaligned with any party in parliament when the allocation was based on a discretionary decision. eTh results support the political alignment hypothesis and highlight the danger of partiality in the allocation of the COVID-19 response funds.
Źródło:
Economics and Business Review; 2022, 8, 1; 50-71
2392-1641
Pojawia się w:
Economics and Business Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The effect of business strategy on r&d expenditure and firm performance – evidence from Taiwan
Autorzy:
Nga, Tran Thi Thanh
Vy, The Hoang
Pham, Khanh Duy
Powiązania:
https://bibliotekanauki.pl/articles/2175876.pdf
Data publikacji:
2022
Wydawca:
STE GROUP
Tematy:
business strategy
firm performance
R&D spending
Opis:
This paper aims to investigate the effect of generic strategy on R&D spending and the impact of R&D spending on firms’ performance conditional on their strategic position. This empirical study uses accounting data of 597 listed Taiwanese firms in the manufacturing industry from 2013 to 2017. The data was obtained from Taiwan Economic Journal (TEJ) database. The results indicate that firms that adopt a differentiation strategy have more R&D spending than companies with a cost leadership strategy. Furthermore, the authors find that R&D spending positively affects firms’ performance if they pursue a differentiation strategy. Meanwhile, the relationship between R&D spending and firm performance forms an inverted U-shape for those who adopt a cost leadership strategy. First, for firms adopting the differentiation strategy, the investment in R&D is critical because the more investment on R&D these firms spend, the better performance they will gain. Second, for firms with a cost-leadership strategy, R&D spending is also essential to improve efficiency. However, they should allocate the budgets wisely and reasonably, as controlling cost is the main focus of this strategy to keep their competitive advantages. This study examines the relationship between R&D spending, business strategy, and firm performance in Taiwan. Further, the study suggests that manufacturing firms in Taiwan allocate their resources wisely and efficiently according to their system.
Źródło:
Management Systems in Production Engineering; 2022, 1 (30); 80--90
2299-0461
Pojawia się w:
Management Systems in Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Great Economic Crisis in Poland (1929–1935) in the Context of the Global Crisis
Autorzy:
Klimiuk, Zbigniew
Powiązania:
https://bibliotekanauki.pl/articles/2146972.pdf
Data publikacji:
2022-05-14
Wydawca:
Uniwersytet Mikołaja Kopernika w Toruniu. Wydawnictwo UMK
Tematy:
Great Crisis
industrial and agricultural crisis
economic downturn
deflation
stagnation
economic recovery
boosting the economic situation
public spending
foreign trade
state interventionism
Opis:
The aim of the article was to analyze the causes and consequences of the great economic crisis in Poland in the context of the world economy and the global crisis. The first symptoms of the crisis became evident in June 1929, when production began to decline, and in August that year price drop began. After these events, the economic situation in Poland was systematically deteriorating. The year 1935 can be considered the end of the crisis in Poland, despite the fact that the industrial crisis began to break through gradually already in 1933. The great economic crisis was a global phenomenon, even though it did not start in all countries at the same time. It depended on the internal economic situation of each of them. It stood out against the background of previous economic crises due to the fact that only the introduction of state interventionism in the form of the “New Deal” program in the USA brought about an improvement in the situation, and therefore, in 1933, some economic recovery began in the world. However, in some parts of the world (including Poland), due to the specific features of their economies, the crisis lasted until 1935. The crisis of 1929–1935 was rightly called “the great crisis”, not only because of economic problems, but also due to political consequences, i.e., the strengthening of totalitarian systems in Western Europe and the growing importance of the communist movement around the world (the USSR was the only country not affected by its consequences). The great economic crisis was characterized by: longevity – in industrial countries it lasted until 1933, and in agricultural countries until 1935; depth of impact – it covered all areas of the economy: industry, agriculture, domestic and foreign trade, transport, monetary and credit system; wide geographic scope – it covered all countries of the world connected with the world capitalist system and capitalist economies; the scale of the decline in economic growth rates – in the history of economic crises to date, the world economy has not experienced such a deep collapse and stagnation.
Źródło:
Historia i Polityka; 2022, 40 (47); 25-42
1899-5160
2391-7652
Pojawia się w:
Historia i Polityka
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wybrane konsekwencje polityczno-militarne wojny rosyjsko-ukraińskiej
Political and military consequences of the Russian-Ukrainian war
Autorzy:
Wasiuta, Olga
Powiązania:
https://bibliotekanauki.pl/articles/2201520.pdf
Data publikacji:
2022
Wydawca:
Towarzystwo Wiedzy Obronnej
Tematy:
wojna rosyjsko-ukraińska
konsekwencje
obrona
zwiększenie wydatków
rozszerzenie NATO
Europejski Instrument na rzecz Pokoju
ustawa USA Lend-Lease
Russia-Ukrainian war
consequences
defense
increased spending
NATO enlargement
European Peace Facility
US Lend-Lease Act
Opis:
W artykule autor analizuje już widoczne najważniejsze konsekwencje polityczno-militarne wojny rosyjsko-ukraińskiej, do których możemy zaliczyć: uruchomienie Europejskiego Instrumentu na rzecz Pokoju, aby wyposażyć Ukrainę w broń; zwiększenie wydatków na obronę praktycznie wszystkich państw NATO; rozszerzenie NATO o Finlandię i Szwecję; przyjęcie przez USA ustawy Lend-Lease. Celem artykułu jest analiza wybranych konsekwencji polityczno-militarnych, chyba najważniejszych z punktu widzenia Polski i jej sojuszników. W związku z tym, że na dzień dzisiejszy nie ma jeszcze badań naukowych poświęconych danej problematyce, w artykule zostały wykorzystane prasowe materiały analityczne oraz różnego rodzaju raporty. Główna hipoteza: w związku z tym, że nie wiadomo, kiedy skończy się ta wojna, jej konsekwencje mogą szybko przerodzić się w globalny kryzys.
In the article, the author analyzes most important political and military consequences of the RussianUkrainian war, which include: launching the European Peace Facility to equip Ukraine with weapons; increasing defense spending of almost all NATO countries; NATO expansion to include Finland and Sweden; US adoption of the Lend-Lease Act. The aim of the article is to analyze selected political and military consequences, which are the most important from Poland’s point of view and its allies. Due to the fact that as of today, there is no scientific research devoted to a given issue, the article uses analytical press materials and various reports. Main hypothesis: as it is not known when this war will end its consequences could quickly turn into a global crisis.
Źródło:
Wiedza Obronna; 2022, 2; 39--66
0209-0031
2658-0829
Pojawia się w:
Wiedza Obronna
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine
Autorzy:
Sudak, Gennadiy
Yuliia, Savchenko
Powiązania:
https://bibliotekanauki.pl/articles/1965117.pdf
Data publikacji:
2021-12-28
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
direct taxes
indirect taxes
personal income tax
government revenue
taxable income
effective tax burden
consumption
income structure
spending structure
savings
bank deposits
Ukraine
Opis:
This paper aims to assess the impact of the effective and nominal household tax burden on household deposits in Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We considered changes in Ukrainian tax law from 2003 to 2016, which included a change from progressive income taxation to proportional income taxation, a decrease in tax rates in 2003, and an increase in tax rates in 2014–2016. The data sample consists of publicly available data on Ukrainian households’ income, savings, and taxes paid in 1996–2019. The analysis was performed using panel regression and the difference-in-difference (DID) method. The tax burden impact on bank deposits is significant and is caused partly by the shadow economy. The results of the study are relevant for Ukraine and countries with similar economies. The methodological approaches developed in the paper can be used for similar studies in other developing countries.
Źródło:
Central European Economic Journal; 2021, 8, 55; 378-389
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efficiency of R&D expenditure in Poland and the other member countries of the European Union: comparative analysis by the DEA method
Autorzy:
Karpińska, Kinga
Powiązania:
https://bibliotekanauki.pl/articles/2124313.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
R&D sector
efficiency
spending on R&D sector
DEA method
Opis:
Purpose – Measurement and evaluation of the effectiveness of R&D expenditure in Poland and comparison of this amount to selected European countries.Research method – The effectiveness of R&D expenditure was measured using the non-parametric DEA (Data Envelopment Analysis) method, which is result-oriented, since the goal of the R&D sector is to maximize the effects. In this paper, a model was created to determine the effectiveness of R&D expenditure in relation to the effects in the form of: the number of scientific publications, the number of patent applications submitted to the EPO and the export of high-tech products per 1 million euros of R&D expenditure.Results – The overall efficiency index for Poland was 0.6925 and was slightly higher than the average for the countries in the study group (0.682). In the efficiency ranking Poland was ranked 12th. The only country that was fully efficient was Germany. Second place was taken by France (0.815), and third place by Italy (0.7825).Originality / value / implications / recommendations– The paper presents a comprehensive analysis, evaluation and comparison of the effectiveness of R&D expenditure in Poland in relation to European countries using the DEA method, taking into account three effects, i.e.: the number of publications, the number of patent applications and exports of high-tech products.
Źródło:
Optimum. Economic Studies; 2021, 4(106); 3-17
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Fight Against Fraud in the EU Funds : Evolution of System for Protection of EU Budget – Part I
Autorzy:
Szymański, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/2048573.pdf
Data publikacji:
2021-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
fraud
spending funds from the EU budget
anti-fraud
financial interests of the Union
financial perspective 2021–2027
Opis:
European funds, due to their significant volume, enable harmonious development, implementation of important reforms and reduction of economic disparities between Member States. In the new finan cial perspective 2021–2027, Poland will remain the largest beneficiary of the cohesion policy as it will receive over EUR 75 billion (at current prices), which means that every fifth euro will reach Poland1 . Besides cohesion policy funds, Poland will also receive support under, among others, the Recovery and Resilience Facility (EUR 23.9 billion in grants and EUR 34.2 billion in loans), to be spent by the end of 20262 . The Facility is aimed at mitigating direct economic and social damage resul ting from the coronavirus pandemic. Such a large amount of the allo cation creates tremendous opportunities and can leverage the economy and bring social benefits. It is, however, indispensable to program these funds in an appropriate manner, firstly – so that the set development goals can be met, and secondly – so that they will be spent in an effi cient manner, in full compliance with the law, and – most importantly – free from fraud. Every fraud related to implementation of EU pro jects affects negatively implementation of set goals, and may also da mage reputation of the cohesion policy as such, which in consequence can result in reducing European support in the area in the future.
Źródło:
Kontrola Państwowa; 2021, 66, 3 (398); 39-67
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Impact of shadow economy and corruption on tax efficiency
Autorzy:
Buszko, Andrzej
Skorwider-Namiotko, Jarosław
Powiązania:
https://bibliotekanauki.pl/articles/18104746.pdf
Data publikacji:
2021-12-28
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
Tematy:
tax
efficiency
shadow economy
budget
social spending
correlation
Opis:
Shadow economy exists in any economy, having a substantial impact on legal economy. It can be conducted separately, but most often it brings about significant consequences to the economic order. It is, therefore, very important to identify the relationships among factors fostering shadow economy. The universal roots of shadow economy are generally recognised, but there is still a considerable area left to be explored. Even though much attention is paid to taxes as the main cause of shadow economy, few investigations have been dedicated to tax effectiveness in terms of social budget expenditure versus total budget revenue. The aim of the study was to investigate the dependence between social budget spending and shadow economy performance. The MIMIC approach was employed to assess the level of shadow economy in selected OECD countries. Furthermore, the correlation between overall tax burdens and shadow economy was estimated. Moreover, the correlation between social spending and tax burdens was assessed. The correlation value between overall social budget expenditure and shadow economy was calculated to be high, at – 0.6682. This means quite a strong negative correlation. The higher level of social spending reduces shadow economy performance. However, the correlation level between overall tax burdens and shadow economy is positive, reaching the level of 0.4458. There is a very strong positive correlation between overall tax burdens and social budget spending, estimated at 0.8984. Based upon the results, it can be concluded that close attention should be paid to tax effectiveness and its relationship with shadow economy performance.
Źródło:
Journal of Management and Financial Sciences; 2021, 42; 9-24
1899-8968
Pojawia się w:
Journal of Management and Financial Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 73

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