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Autor	Valeriy Zhuk
Tytuł	Institutional theory of accounting: new opportunities and scales of profession
Title	Instytucjonalna teoria rachunkowości: nowe możliwości i ranga zawodu
Słowa kluczowe	theory of accounting, institutional theory of accounting, accounting institution, accounting system, accounting engineering, accounting imperialism
Key words	teoria rachunkowości, teoria instytucjonalna rachunkowości, rachunkowości instytucji, system rachunkowości, inżynieria rachunkowości, imperializm rachunkowości
Abstrakt	The article evaluates the processes of formation of contemporary accounting theories by scholars in developed countries. Principles of the new institutional theory of accounting are elaborated. The need to transform accounting activities from a functional management subsystem into a social institution in the economic space is substantiated. The components and processes that characterize the state and influence accounting activities are described. Mechanisms to manage processes of the accounting institution are proposed. Concepts of the classification, hierarchy and interaction of the accounting institution, accounting engineering, accounting imperialism and engineering theory of management accounting are explained.
Abstract	W artykule przeprowadzono ocenę procesów zmian we współczesnych teoriach rachunkowości analizując pracę badaczy w krajach rozwiniętych. Omówiono ponadto nową instytucjonalną teorię rachunkowości. Ocenie poddano przekształcenia działań księgowych w ramach funkcjonalnego zarządzania podsystemami w instytucjach społecznych i w przestrzeni gospodarczej. W artykule opisano składniki i procesy, które charakteryzują system rachunkowości przy uwzględnieniu wpływu państwa. Zaproponowano mechanizmy zarządzania procesami rachunkowości instytucji. Przedstawiono koncepcje klasyfikacji, hierarchii i współdziałania instytucji rachunkowości, inżynierii rachunkowości, imperializmu i teorii rachunkowości zarządczej.
Cytowanie	Zhuk V. (2017) Institutional theory of accounting: new opportunities and scales of profession.Zarządzanie Finansami i Rachunkowość, nr 1: 53-76
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Pełny tekst	ZFIR_2017_n1_s53.pdf

Autor	Patryk Zwierzyński
Tytuł	The determinants of consumer behaviours in the furniture market
Title	The determinants of consumer behaviours in the furniture market
Słowa kluczowe
Key words	furniture sector, determinants of consumers’ behaviours
Abstrakt
Abstract	The article presents analysis of the determinants of consumer behaviours in the furniture market. Given the numerous factors that influence consumer behaviours, the author has decided to focus on the most important determinants affecting furniture purchasers’ attitudes in the Polish furniture market. The determinants are divided into indirect factors (economic, demographic and marketing) and direct ones. The he characteristics of furniture are also described. The publication is based on the literature and research conducted in the furniture market in previous years.
Cytowanie	Zwierzyński P.
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Pełny tekst	AMME_2017_n1_s131.pdf

Autor	Joanna Jaroszewska, Robert Pietrzykowski
Tytuł	Convergence of the Labour Productivity in European Union Agriculture
Title
Słowa kluczowe	labour productivity, convergence, UE
Key words
Abstrakt	The objective of the paper is to examine the changes in the level of diversification of the labour productivity in the European Union countries in the years 1998-2015, and then to determine whether there is any convergence of the labour productivity among these countries. The labour productivity has been calculated as a relation of the gross value added at constant prices per one full-time employee. The study used the Economic Accounts for Agriculture (EAA) and the Agricultural Labour Input (ALI). The study covered the European Union countries, broken down by the countries of the „old” EU (EU-15) and the countries admitted to the EU after 2004. In order to determine the changes occurring in these countries, sigma-convergence (σ) and beta-convergence (β) have been used. The study shows that after 2011 there was a process of convergence among the EU countries in terms of the labour productivity in agriculture.
Abstract
Cytowanie	Jaroszewska J., Pietrzykowski R. (2017) Convergence of the Labour Productivity in European Union Agriculture.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 17(32), z. 4: 120-129
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Pełny tekst	PRS_2017_T17(32)_n4_s120.pdf

Autor	Elżbieta Kacperska
Tytuł	Poland and the Czech Republic in the Process of Globalization
Title
Słowa kluczowe	globalization, globalization indices, effects of globalization, threats of globalization, economic growth, Poland, Czech Republic
Key words
Abstrakt	The purpose of an article was to analyses complexity of the globalization process and its effects for the functioning of the Polish and Czech economies. In addition to the opportunities and threats of the globalization process, the study includes an analysis of the primary indicators for both economies, i.e. GDP, participation in foreign trade, flow of foreign investment and ranking of the KOF globalization index.
Abstract
Cytowanie	Kacperska E. (2017) Poland and the Czech Republic in the Process of Globalization.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 17(32), z. 4: 130-142
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Pełny tekst	PRS_2017_T17(32)_n4_s130.pdf

Autor	Łukasz Kryszak, Jakub Staniszewski
Tytuł	The Elasticity of Agricultural Income in the EU Member States Under Different Cost Structures
Title
Słowa kluczowe	agricultural income, cost structure, European Union, income elasticity
Key words
Abstrakt	The aim of this paper was to determine whether the EU countries which vary in terms of their cost structure in agriculture, differ also with regard to the influence of capital-labour ratio and land supply per worker on labour profitability. It was assumed that data concerning the presence and character of those differences can contribute to better understanding of the nature of agricultural development in the EU countries. The main sources of data used in this paper were the Economic Accounts for Agriculture (Eurostat) and the FAOStat database. The study covered the period of 2004-2014. In the article it was shown that agriculture in the EU countries is varied in terms of cost structure, and in the cluster II, including mostly the countries of the so-called “new” EU, intermediate consumption is of relatively larger significance for their cost structure. In the countries of the “old” EU an important role is played by the depreciation of buildings and external services. Stronger influence of capital-labour ratio on the payment to the factor of labour was observed in the cluster II countries. In those countries, increasing capital expenditures was a more efficient strategy to increase income.
Abstract
Cytowanie	Kryszak Ł., Staniszewski J. (2017) The Elasticity of Agricultural Income in the EU Member States Under Different Cost Structures.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 17(32), z. 4: 182-192
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Pełny tekst	PRS_2017_T17(32)_n4_s182.pdf

Autor	Anna Rytko
Tytuł	The Economic Development in the Context of the Development of Foreign Trade in Poland – a Comparison to some EU Countries
Title
Słowa kluczowe	economic growth, export diversification, export competitiveness, comparative advantage
Key words
Abstrakt	The themes of the impact of foreign trade on economic growth has been repeatedly assumed by investigators and were most often related to various aspects: the openness of the economies, economic prosperity, competitiveness and diversification of export. The objective of the research was the evaluation of changes in economic development and the development of foreign trade in Poland comparing them with the EU and some EU countries. Particular attention was given to the issue of diversification and competitiveness of exports by putting the hypothesis that the greater product diversification of Polish export, the greater its competitiveness, which leads to economic growth. The work uses the following test methods: descriptive methods, statistical methods, the indexing methods of which Indicator of the Absolute Deviations and Revealed Comparative Advantages were calculated. Export diversification can lead to speeding up the pace of economic growth. By analyzing in detail the situations in Poland can conclude that it is advisable to diversify of the export structure.
Abstract
Cytowanie	Rytko A. (2017) The Economic Development in the Context of the Development of Foreign Trade in Poland – a Comparison to some EU Countries.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 17(32), z. 4: 271-279
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Pełny tekst	PRS_2017_T17(32)_n4_s271.pdf

Autor	Mykola Orlykovskyi, Ludwik Wicki, Lesia Zaburanna
Tytuł	Agriculture in Poland and Ukraine – Potential and Dynamics of Changes in Production
Title
Słowa kluczowe	productivity gap, agriculture efficiency, production factors, agriculture development
Key words
Abstrakt	The article attempts to compare the importance of agriculture and the dynamics of its development in Ukraine and Poland. The most important constraints on the development of Ukrainian agriculture were identified, including the unregulated land market, lack of coherent support programs for agriculture and rural areas, poorly developed infrastructure of the agricultural environment and lack of capital for development. It was found that agriculture in Ukraine is characterized by a high growth rate of productivity and production. The observed output gap in relation to agriculture in Poland is about 10 years. The agricultural sector in Ukraine has about 10% share in generating GDP and as much as 40% share in exports. Such high importance can be maintained even in the conditions of economic development, as there are large reserves in the development of agribusiness. The most important development factors include the introduction of a coherent program for the development of the agribusiness sector, including production of goods with high added value and increasing the availability of capital for the development of agriculture. A great opportunity is the development of trade in the conditions of affiliation with the EU.
Abstract
Cytowanie	Orlykovskyi M., Wicki L., Zaburanna L. (2017) Agriculture in Poland and Ukraine – Potential and Dynamics of Changes in Production.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 17(32), z. 4: 326-338
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Pełny tekst	PRS_2017_T17(32)_n4_s326.pdf

Autor	Łukasz Zaremba
Tytuł	Vegetables Price Volatility in Poland – Onion and Carrot Case
Title
Słowa kluczowe	price volatility, seasonal fluctuations, standard deviation, producer export price, onion, carrot
Key words
Abstrakt	There are the producers who takes the weakest position on the agricultural market. Their activity is especially exposed to the risk factors. Price volatility which stays behind the price risk is one of the most important threats for producers’ incomes. Economic stability is a base for investment and development. That is why the price volatility is worth to having a look at. There are two species examined in this paper: onion and carrot. Both have a significant share in Polish vegetable production. Onion crops are mostly exported but carrot is being sold on the domestic market. Apart from the sales market there was no significant difference in analyzed period between farm-gate price volatility for both species. The measured volatility was getting lower in consecutive years of analyzed period; only in years of unfavorable weather conditions there were some growth. The analyze was conducted with usage of descriptive statistic on the logarithmic rates of return.
Abstract
Cytowanie	Zaremba Ł. (2017) Vegetables Price Volatility in Poland – Onion and Carrot Case.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 17(32), z. 4: 339-345
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Pełny tekst	PRS_2017_T17(32)_n4_s339.pdf

Autor	Sylwester Kozak
Tytuł	Changes in the level of risk in investment funds in Poland
Title	Changes in the level of risk in investment funds in Poland
Słowa kluczowe
Key words	capital market, investment funds, investment risk
Abstrakt
Abstract	The paper analyzes changes in risk of investment fund portfolios in different phases of the macroeconomic cycle. Twenty nine equity investment funds operating during the period of 2005–2015 were examined. The risk was assessed by the standard deviationof rates of return on funds and the β coefficient. The research indicates that the exposure of fund portfolios to risk changed in response to macroeconomic conditions and the situation on the capital market. Risk hit its highest level during the financial crisis years (2008–2011),followed by the dynamic macroeconomic growth years (2005–2007). The moderate growth years (2012–2015) exposed funds to the lowest risk. For the entire period the average and the median funds and the market were exposed to a similar amount of investment risk.
Cytowanie	Kozak S.
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Pełny tekst	AMME_2017_n1_s23.pdf

Autor	Emil Ochnio
Tytuł	Changes in the profitability of investment funds in Poland in the period 2005-2016
Title	Changes in the profitability of investment funds in Poland in the period 2005-2016
Słowa kluczowe
Key words	financial sector, investment funds, profitability
Abstrakt
Abstract	The paper examines the rates of return of three main types of investment funds in the period of from 2005 to June 2016. The analysis covers 120 equity, 55 bond and 60 mixed funds and is based on data taken from www.bossa.pl, www.analizy.pl and www.izfa.pl. The results of analysis indicate that macroeconomic conditions significantly shape fund returns, though the impact is diversified by fund type. Better stock market conditions benefit equity and mixed funds, and the periods of economic slowdown are favorable for safer funds, including bond and money market funds. For the entire period, equity funds achieved the highest returns, but with the highest risk. The opposite situation concerned bond funds. The average returns of every type of fund were higher than deposit rates – more than 50% of the funds outgained them.
Cytowanie	Ochnio E.
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Pełny tekst	AMME_2017_n1_s59.pdf

Autor	Kateryna Zavalniuk
Tytuł	Diversification as a modern growth strategy in agriculture
Title	Diversification as a modern growth strategy in agriculture
Słowa kluczowe
Key words	strategy, marketing strategy, diversification, agrarian groups, agricultural enterprises
Abstrakt
Abstract	The aim of the article is to examine the theoretical foundations of diversification strategy and identify the characteristics of its application in agriculture. The relevance of diversification strategy research is that its implementation allows additional income to be made, ensures financial stability for enterprise when demand for basic products fluctuates, and strengthens the competitive position in chosen markets. The importance for enterprise of implementing growth strategy is discussed, as is the economic essence of “marketing strategy”. Dynamic changes in the market force producers to review their activity and seek a more optimum development strategy. Diversification can be the optimal strategy when market conditions are uncertain. The article analyzes the essence and types of diversification along with the benefits and disadvantages of diversification strategy. As a result of the research, features of diversification strategy for the agricultural sector were analysed, the essence of which may be found in the unification of agricultural products with other kinds of activity. This is done to decrease the risk arising from receding demand for main agricultural products. The study found that the most effective and least risky strategy is vertical diversification, which involves obtaining a synergistic effect and reducing transaction costs (through the use of a single production chain from field to consumer).
Cytowanie	Zavalniuk K.
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Pełny tekst	AMME_2017_n1_s123.pdf

Autor	Sonia Kozub-Skalska
Tytuł	Rola słupów i faktycznych organizatorów przestępstw karuzelowych oraz skala współpracy z biegłymi sądowymi w przestępczości gospodarczej
Title	THE ROLE OF SUBSTITUTED PERSONS AND REAL ORGANIZERS OF CAROUSEL CRIMES AND THE SCALE OF COOPERATION WITH COURT EXPERTS IN ECONOMIC CRIME
Słowa kluczowe	firmanctwo, karuzele vat, organizatorzy przestępstw karuzelowych, opinie biegłych sądowych.
Key words	endorisng, VAT carousels, carousel organizers, opinions of court experts
Abstrakt	Jednym z mechanizmów, który znacząco przyczynia się do istnienia luki w VAT są oszustwa podatkowe realizowane w ramach tzw. karuzeli podatkowej. Niestety skala tego zjawiska pokazuje, iż zarówno organy skarbowe, jak i organy ścigania nie radzą sobie z ograniczaniem tej skali. Dzieje się tak dlatego, że w prowadzonych postępowaniach często nie dochodzi do wykrycia faktycznego organizatora karuzeli VAT, co w konsekwencji powoduje, iż szuka on nowych słupów i niemal natychmiast tworzy kolejną karuzelę. Zdaniem autora za taki stan rzeczy odpowiada między innymi organ podatkowy wydający decyzje podatkowe na słupów nie korzystając przy tym z możliwości wynikających wprost z art. 55 kodeksu karnego skarbowego (firmanctwo). Nie można bowiem zapominać, iż faktycznymi beneficjentami korzyści finansowych pochodzących z oszustw podatkowych są organizatorzy, nie zaś osoby podstawione (słupy), które w efekcie swojej roli są bardzo nisko opłacani. Wydanie decyzji podatkowej na faktycznego organizatora umożliwia realne odzyskanie start jakie poniósł budżet państwa. Ponadto wyspecjalizowane komórki zajmujące się odzyskaniem mienia, które podlegają pod Wydział ds. Odzyskiwania Mienia w Komendzie Głównej Policji miałby realną szansę na zabezpieczenie majątku organizatora, pochodzącego z przestępstwa. Wydaje się, iż bez zmiany podejścia organów podatkowych i współpracy organów ścigania faktyczni organizatorzy pozostaną nadal bezkarni, a odzyskanie mienia niemal niemożliwe – mimo sprzyjających możliwości ustawodawczych. Do ustalania faktycznych organizatorów konieczna jest szeroka analiza schematu przestępczego procederu, a tym samym jak pokazuje praktyka bliższa współpraca wymiaru sprawiedliwości z biegłymi sądowymi, która w efekcie przyczyni się do efektywności ustalania faktycznych organizatorów zorganizowanych grup przestępczych działających w obszarach przestępstw karuzelowych. Artykuł stanowi kontynuacje badań podjętych przez autora w publikacji pt. Mechanizm przestępstw karuzelowych i metody ich ograniczenia1. Celem artykułu jest zwrócenie uwagi na konieczność zmiany podejścia do prowadzonego postępowania, co może realnie ograniczyć skalę przestępstw karuzelowych. Jednocześnie autor wskazuje na konieczność wykorzystania istniejącego stanu prawnego oraz współpracy z biegłymi sadowymi w celu poprawy efektywności prowadzonych postępowań (czas trwania postepowania, ustalanie faktycznych organizatorów). Wartością dodaną opracowania jest to, iż metody poruszone w artykule nie wymagają zmian legislacyjnych, a więc mogą zostać natychmiast zastosowane w praktyce. W celu przedstawienia zamierzonych celów zastosowano metody badań literaturowych oraz danych publicznych udostępnianych przez Ministerstwo Finansów, obowiązujących aktów prawnych. Ponadto przeprowadzono badania własne obejmujące skalę współpracy między wymiarem sprawiedliwości, a biegłymi sądowymi, co pozwala zweryfikować hipotezę, iż zakres tej współpracy w zakresie przestępczości gospodarczej jest niewystarczający. Zawarte w artykule rozważania mają charakter zarówno teoretyczny, jak i praktyczny.
Abstract	One of the mechanisms that significantly contributes to the existence of the VAT gap are tax frauds implemented within the so-called carousel tax. Unfortunately, the scale of this occurrence shows that both tax authorities and law enforcement agencies do not cope with limiting this scale. This is because in the conducted proceedings, the real organizer of the VAT carousel is often not detected, which in turn means that he is looking for new substituted persons and almost immediately creates a new carousel. According to the author, such a state of affairs corresponds, inter alia, to the tax authority issuing tax decisions on substituted persons, without making use of the possibilities resulting directly from art. 55 of the penal fiscal code (endorsing). It can not be forgotten that the actual beneficiaries of financial benefits from tax frauds are the organizers, not the substitute persons, which as a result of their role are very low paid. Issuing a tax decision on the real organizer makes it possible to regain the actual losses taken by the state budget. In addition, specialized units dealing with the recovery of property, which are subject to the Department of Recovery of Property at the Police Headquarters would have a real chance to secure the property of an organizer from a crime. It seems that without changing the tax authorities' approach and law enforcement cooperation, the real organizers will remain unpunished, and the recovery of assets almost impossible - despite the favorable legislative possibilities. A broad analysis of the criminal procedure pattern is necessary to determine the real organizers, and thus, as the practice shows, closer judicial cooperation with court experts, which in turn will contribute to the effectiveness of identifying the real organizers of organized criminal groups operating in the areas of carousel crimes. The article is a continuation of the research undertaken by the author in the publication Mechanism of carousel crimes and methods of their limitation. The aim of the article is to draw attention to the need to change the approach to the conducted proceedings, which can realistically reduce the scale of carousel crimes. At the same time, the author indicates the necessity to use the existing legal status and to cooperate with court experts in order to improve the efficiency of proceedings (duration of proceedings, determination of real organizers). The added value of the study is that the methods mentioned in the article do not require legislative changes, so they can be applied immediately in practice. In order to present the intended objectives, there were applied methods of literature research and public data made available by the Ministry of Finance, applicable legal acts. In addition, own research was carried out, including the scale of cooperation between the judiciary and court experts, which allows us to verify the hypothesis that the scope of this cooperation in the field of economic crime is insufficient. The considerations in the article are both theoretical and practical.
Cytowanie	Kozub-Skalska S. (2017) Rola słupów i faktycznych organizatorów przestępstw karuzelowych oraz skala współpracy z biegłymi sądowymi w przestępczości gospodarczej.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 18(67): 42-57
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Pełny tekst	PEFIM_2017_n67_s42.pdf

Autor	Mariana Bil
Tytuł	Population spatial mobility: essence and characteristics
Title	Population spatial mobility: essence and characteristics
Słowa kluczowe
Key words	population spatial mobility, movement, level of spatial mobility, personalitytypes of spatial mobility, immobility
Abstrakt
Abstract	The aim of the paper is to improve theoretical foundations of the research of the population spatial mobility as an actual socio-economic concept and development of its three-dimensional model. Two basic concepts are used to understand spatial mobility – “mobility” and “space”. The population spatial mobility is suggested to consider its property, which reflects desire, willingness and opportunities to change a place of residence in specified space-time coordinates, which is accompanied by human potential capitalization during implementation processes. Immobility as the opposite property of mobility is identified. A three-dimensional model of the population spatial mobility is considered. The characteristics of the population spatial mobility are generalized. They include: subjectivity, level and scale display, tempology, transformation, goal orientation, potentiality, functionality, the ability to adjust and measurability. All the characteristics are described. The author points out that the methodology to determine the level of the population spatial mobility needs developing. The different types of the population spatial mobility are described in order to assess its level. This is active-mobile and passive-mobile population. The structure of the population spatial mobility is formed depending on the dominance of a particular personality type. The scale of spatial mobility as an important characteristic reflects desire, willingness and opportunities of movement for a specified distance. Functionality as the characteristic of spatial mobility reveals its ability to perform such functions as movement provision, stagnation resistance, balancing and alignment, variability, alternativeness, freedom, protection, development, self-responsibility and individualization. Goal orientation shows that the mobile property of a person allows them to more quickly meet the needs through the achievement of demanded goals compared to other members of society who are immobile. The actuality of the research of the population spatial mobility in the context of human development is proved in the conclusions.
Cytowanie	Bil M.
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Pełny tekst	AMME_2017_n2_s5.pdf

Autor	Vitali Gumenyuk, Bohdan Ilychok, Zhanna Poplavska, Halyna Pushak
Tytuł	Exchange rate problems as an indicator of problems in governing the national economy
Title	Exchange rate problems as an indicator of problems in governing the national economy
Słowa kluczowe
Key words	monetary policy, GDP, inflation, employment, balance of payments, competitiveness, national budget, the shadow economy
Abstrakt
Abstract	The article focuses on improvements and related issues in the implementation of Ukrainian monetary policy. Over the past 20 years the Ukrainian government has conducted monetary policy that flouts generally accepted international goals. The article alsopresents an overview of the main economic factors that exert an influence on the exchange rate – inflation and the state of the account surplus of goods payment balance, which is determined by the competitiveness of the economy. The index of global competitiveness is used as an indicator of the national economy’s competitiveness, while the country’s current position and dynamics under the global competitiveness index (GCI) are examined. The article details the main factors that have led the country’s position to fall, including the factthat the problems are systemic and result from corruption. The impact of the negative factors can be minimized in Ukraine, and monetary policy improved.
Cytowanie	Gumenyuk V., Ilychok B., Poplavska Z., Pushak H.
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Pełny tekst	AMME_2017_n2_s17.pdf

Autor	Vasyl Lypchuk, Tetiana Stepura
Tytuł	Qualimetric approaches to the quality of human potential in Ukraine
Title	Qualimetric approaches to the quality of human potential in Ukraine
Słowa kluczowe
Key words	regional human potential quality, personal paradigm, qualimetry, time–space factors, energy, degree of harmonization
Abstrakt
Abstract	The article evaluates the main parameters of human potential quality of Ukraine’s region. The assessment is based on the quantitative measurement of sustainable development. The Euclidean metric was used. The quality of human potential as a multi-structuralphenomenon characterizes the levels of human potential characteristics developed according to the environment of its formation, as well as public and personal needs. It is indicated that a structural approach should be used to study the quality of regional human potential. This necessitates the separation of certain levels of sociogenesis. Those levels include the human body, individuality and personality. Quality is formed at each of them. In this article, using qualimetry, a quantitative measure of quality was evaluated using the level of the human body. This was the basis for the premise that the quality of human potential is formed in a three-dimensional system of time, space and energy parameters, corresponding to the demographic, ecological and economic dimensions. Various indicators can be the characteristics of each of the parameters, depending on the research focus. Using the methods proposed, the quality of the human potential of Ukrainian regions was evaluated. Indicators of the degree of harmonization and the quantitative measure of the quality were calculated. It was established that analytical conclusions should be considered not only the grade of the quality achieved, but also the degree of harmonisation of internal and external factors.
Cytowanie	Lypchuk V., Stepura T.
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Pełny tekst	AMME_2017_n2_s41.pdf

Autor	Balázs Pozsár
Tytuł	Do better socioeconomic features of population mean more competitive regions?
Title	Do better socioeconomic features of population mean more competitive regions?
Słowa kluczowe
Key words	rural development, society, inequality, economy, education, innovation
Abstrakt
Abstract	The objective of the case study was to give an overview of differences between Hungarian regions from the aspect of socioeconomic factors. The paper deals with the distinct situations of NUTS 2 regions in order to get a general view of the country fromthat angle. Although, that approach is not the most detailed one, it makes possible to easily distinguish the competitive parts of the country. Secondary data were provided by the Hungarian Central Statistical Office (KSH) and National Territorial Development and SpatialPlanning Information System (TeIR) were used to present the distribution of population by various expositions. Unemployment rate, distribution of educational attainment, population growth, rate of ageing, vitality index, dependency ratio and GDP per capita were calculated and assembled to present the differences. The results are showing clearly, that Central Hungary (HU10), Central Transdanubia (HU21), Western Transdanubia (HU22) are currently competitive. The population of Southern Transdanubia (HU23) and Southern Great Plain (HU33) are aging, but stable from the view of economy related indexes. Northern Hungary (HU31) and Northern Great Plain (HU32) are considered laggards from that aspect, but have a considerable potential because of the age structure of the population. The paper alsointroduces some national and EU programmes which are meant to mitigate the effects of unfavourable situations.
Cytowanie	Pozsár B.
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Pełny tekst	AMME_2017_n2_s55.pdf

Autor	Natalia Stepaniuk
Tytuł	Development of educational migration in Ukraine
Title	Development of educational migration in Ukraine
Słowa kluczowe
Key words	educational migration, economy, immigration, emigration, educational migrants, human capital, movement of intelligence, globalization
Abstrakt
Abstract	The article studies the historical development of educational migration processes in Ukraine. It processes the classification of educational migration in view of global instability and manifestations of the crisis. It also suggests measures that should be implemented to prevent significant educational immigration from Ukraine. It also determines that the prerequisite for the educational migration is the desire of an individual to get certain education, which can be classified in terms of desired level of qualification, professional specialization, directions, methods and ways of getting education and the desired result. It is noted that a specific feature of educational migration is its impact not only on the profitability of the educational sector (or a particular university), but also on the economy of the country (region) that provides educational services in general. In addition, the consumers of educational services are a potential workforce of corresponding qualifications. In order to define characteristic features of educational migration from Ukraine, it was necessary to identify individual characteristics of such transferences; that is why classification of educational migration was done in view of global instability and manifestations of the crisis. To maintain and expand the reproduction of intellectual potential, it was suggested to use effective measures of educational and migration policy that would quickly adapt to the changes in the global economic environment. It is necessary to apply the mechanisms which could establish systematic movement of intelligence, capital, and information in two mutually symmetrical directions (into Ukraine and out of Ukraine). It is necessary to strengthen the competitive advantages of Ukraine in science, education and high technologies.
Cytowanie	Stepaniuk N.
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Pełny tekst	AMME_2017_n2_s101.pdf

Autor	Anila Boshnjaku, Ana Kapaj, Etleva Muca, Ledia Thoma
Tytuł	Brand awareness and consumer profile for milk: case of the Tirana market, Albania
Title	Brand awareness and consumer profile for milk: case of the Tirana market, Albania
Słowa kluczowe
Key words	brand awareness, milk sector in Albania
Abstrakt
Abstract	Nowadays, it is quite important that business companies understand brand awareness and consumer profile for their products and services. They can take advantage of this information to properly adapt their marketing strategies to the needs of their targetedmarkets and segments. This research paper aims at measuring brand awareness and consumer profile for different types of milk in Tirana. Through a set of face to face questionnaires, it is revealed that those in charge of purchases in the household are pretty aware of the vast majority of the milk brands available in Tirana market. They also give high evaluation scores to the most known brands. On the other hand, consumers’ profile for different types of milk (UHT vs. pasteurized or fresh) seems to differ based on some specific socio-economic variables of the household and the person in charge of the purchases. The consumers with the highest income and education level are more aware about food safety importance. Such consumers are leaned more towards purchasing UHT milk.
Cytowanie	Boshnjaku A., Kapaj A., Muca E., Thoma L.
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Pełny tekst	AMME_2017_n2_s113.pdf

Autor	Przemysław Szuba, Dariusz Tworzydło
Tytuł	Verifying an image objectives matrix for measuring the effects of public relations activities in business
Title	Verifying an image objectives matrix for measuring the effects of public relations activities in business
Słowa kluczowe
Key words	public relations, measurement of effects of public relations activities, internal and external communication, quantitative research, scale reliability analysis, image gap, image objectives matrix
Abstrakt
Abstract	This article presents the results of comprehensive research on image in the internal and external environments of an organization. During the research, the method of measuring the effect of public relations activities, i.e. the image objectives matrix, was alsoverified. The above tool is used to determine the image position of an economic entity, and to identify possible problems the entity must address in the range of its internal and external communications. The main conclusion is: The research project, completed in three phases(external, internal, image assessment), enabled us to optimize the dedicated tools for subsequent image studies, making it easy to see the changes closely, taking into account their direction. ZETO’s management board has received extensive material that, if appropriately used, will have a direct impact on showing the direction in which the company should be headed in the coming years. The opinions of institutional clients and employees will help to determine the strategy for future activities.
Cytowanie	Szuba P., Tworzydło D.
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Pełny tekst	AMME_2017_n2_s121.pdf

Autor	Agnieszka Deresz, Marian Podstawka
Tytuł	Zróżnicowanie obciążeń fiskalnych dochodów osób fizycznych w Polsce
Title	DIFFERENTIATION OF TAX BURDEN ON INDIVIDUAL TAXPAYERS IN POLEN
Słowa kluczowe	pozarolnicza działalność gospodarcza, wynagrodzenia z innych źródeł przychodów, składki na ubezpieczenia społeczne, składka na ubezpieczenie zdrowotne, podatek należny
Key words	non-agricultural activities, income from other sources, social security contribution, health insurance contribution, tax due
Abstrakt	Opodatkowanie to złożone zjawisko społeczne, gospodarcze, a także politycznoustrojowe i prawne. Podatki były i są przede wszystkim narzędziem służącym do gromadzenia przez państwo środków niezbędnych do realizacji jego zadań. Ponadto podatki są związane z regulowaniem procesów gospodarczych i społecznych, co oznacza, że podatki pełnią funkcje: redystrybucyjną, stymulacyjną i alokacyjną. Znaczenie gospodarczo społeczne podatków polega na tym, że skutkiem ich nakładania jest zmiana sytuacji dochodowej i majątkowej podatników, co wpływa na podejmowane ich decyzje: gospodarcze, konsumpcyjne, o oszczędzaniu, itp. Zmiany systemu podatkowego w latach 2008-2015, miały wpływ na kształtowanie się nominalnych i efektywnych stawek podatkowych. Wysokości obciążeń podatkowych i innych obciążeń fiskalnych nakładanych na poszczególne grupy podatników spowodowały zmiany w obciążeniu ich dochodów. Celem artykułu jest ocena rozkładu obciążeń fiskalnych w Polsce w latach 2008-2015. W opracowaniu, na podstawie przedmiotowej oceny, podjęto próbę weryfikacji hipotezy, że obciążenia fiskalne nakładane na osoby fizyczne prowadzące pozarolniczą działalność gospodarczą są niższe w porównaniu z opodatkowaniem wynagrodzeń z innych źródeł przychodów.
Abstract	Taxation has been a complex social, economic, political and legal issue. Taxes have always been and will primarily remain as a tool for the state to gather essential means to perform its functions. Furthermore, taxes have been linked with regulation of economic and social processes, which means, that taxes fulfill following functions: redistributive, stimulus and allocative. Socioeconomic meaning of taxes is reflected in the fact that as a result of imposing taxes the financial and profitable situation of taxpayers changes which influences their decisions: economic, consumption, or about saving etc. Changes in the tax system in 2008-2015 have affected the shape of nominative and effective tax rates. The amount of tax burdens and other fiscal impositions on certain groups of taxpayers caused changes in charging their income. The aim of this article is to evaluate tax burdens in Poland in 2008-2015. Based on this evaluation, an attempt of verifying hypotheses has been made on assumption that tax burdens imposed on individuals involved in nonagricultural activities are lower in comparison with taxation of income from other sources.
Cytowanie	Deresz A., Podstawka M. (2017) Zróżnicowanie obciążeń fiskalnych dochodów osób fizycznych w Polsce.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 18(67): 30-41
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Pełny tekst	PEFIM_2017_n67_s30.pdf