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Avoiding paying taxes, if is becomes a common phenomenon, inevitably leads to the collapse of public finances. The aim of this publication is to discuss basic tax estimation, the presentation of the essence of the matter and its efficiency evaluation. The important part of the publication is an analysis of the effectiveness of estimating the tax base on the basis of information provided by a representative group of tax offices. The study included the results of the study group offices in the 2007–2011 period. The paper also evaluated the effectiveness of estimating the tax base in the light of the case law of administrative courts. The study shows the small importance of the institution of estimating a tax base as an effective mechanism for reducing the tax gap in Poland. This shows the need for a further reform of the Polish tax system, to simplify tax structure.
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The aim of the study was to characterize the changes in the way of obtaining food by man, showing the development of food industry and the specific nature of its actions, to define renewable raw materials base, to characterize the volume of production and purchasing basic agricultural products in 1990, 2000 and 2010, to show the changes in the sizes of concentration the production of basic agricultural products in 2002 and 2010 and to characterize changes in the forms of food industry supply of agricultural raw materials. The paper is based on the literature compact and continuous research and statistical information. The satisfaction of human needs has a long history, and food is among these needs in the first place. The invention of methods of food preservation formed the basis for the development of food industry. The food industry is an economic activity involving the processing of agricultural products into finished or semi-finished food products and fodder using industrial production methods. According to the European Classification of Activities it is Chapter 15, “Manufacture of food products and beverages” which includes nine groups (industries) of activities. The beginnings of the development on Polish lands date back to the turn of the eighteenth and nineteenth centuries. Previously, farmers and artisans dealt with the processing of agricultural raw materials. Today, the food industry produces approx. 20% of sold production of industry, employs approx. 14% of the staff and participates in approx. 10% of investment. It is subject to transformations in which the number of micro, small and medium-sized entities is reduced, and the number of large entities is increased. Similar changes occur in the number of employees: the value of the total production sold and from small, medium and large entities increases, and from micro-entities decreases. Agriculture is a source of renewable raw materials used for different purposes, while their use by food industry to produce food is at the forefront. Relatively stable demand for food products is accompanied by the variable supply of raw materials. In addition, these materials are characterized by a diverse durability. Therefore there is a need to develop various forms of cooperation between primary producers and processors to ensure their rhythmic delivery, because this ensures efficient processing. The various branches of the processing industry develop various forms of cooperation with the manufacturers of raw materials. There are spatial, organizational, technological and economic ties between processing units and primary producers. The production of raw materials is subject to fluctuation and concentration: the number of manufacturers of individual products is reduced and the scale of production is increased. All this is aimed at attracting more better quality and easier accessible resources to processors. In terms of supplying processing plants with raw materials, in principle there are three
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The aim of this article is to present a case study of the creation and development of the construction of wood cluster − “SIDE-CLUSTER” located in Lower Silesia. The following considerations present a bottom-up process of cluster formation, its’ evolution and the role of the cluster for the regional and sectoral development. The researcher’s goal is to identify the key factors determining cluster development, to show the stages of its growth, the role of both the external environment in the process of incubation and the growth of the cluster and endogenous factors, i.e. thelevel of trust within the cluster. The considerations are based on an analysis of the literature and analysis of empirical research. The article contains a cluster definition, a description of the stages of development and the characteristics of the cluster of SIDE-CLUSTER from the phase of cluster initiative to its form nowadays – the 6-year-old cluster. The author proves that the cluster of SIDE-CLUSTER is a dynamic organization actively operating in the Lower Silesia.
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The research has two defined objectives. First of them was to identify changes on the labour market with special attention paid to the unused labour resources. The following aim was to investigate the influence of endogenous variables (both quantitative and qualitative) to the period of being unemployed as well as building the proper econometric model. The paper has been divided into two parts. In the first part the basic definitions concerning the labour market were presented. The identification of crucial problems and characteristics of changes on this market in the period 2010-2014 were conducted. The next part identified variables influencing the period of being unemployed. To reach the aim the authors used the Cox model of proportional hazards which enables the analysis of a duration of analysed factor without any need of defining the function of basic hazard. The main results of research show that the most often reason of skipping the job search regarding people of mid-age are diseases and disabilities as well as family duties. The econometric model made the identification of characteristics influencing the duration of unemplotment period. It was defined that the internet-based job search and gaining new competences shortened the time of searching for a job.
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The aim of the paper is to present and analyze the changes of competitive position of Finland, in the light of a few main rankings of international competitiveness and innovation of national economies. The paper uses the terms of competitive position and competitive ability, to discuss both the state of Finnish competitiveness, and the perspectives of its improvement. The chosen rankings are The Global Competitiveness Report published annually by World Economic Forum (WEF), The World Competitiveness Yearbook made by analytics from International Institute for Management Development (IMD) in Lausanne, and Innovation Union Scorecard, made under the auspices of the European Commission (EC). The three rankings are complementary, because they treat the issue of competitiveness from a diffent point of view. In the artice there was used OECD report Economic Surveys: Finland 2014, to compare the assessments and recommendations for Finland with the previously desribed issue of competitiveness (following the WEF methodology) and the changes of competitive position of Finnish economy in the years 2009-2014. The WEF ranking metho-lodogy, based on 12 pillars of competitiveness, is compared to economic recommendations of OECD for Finland, to indicate recommendations that are the most important for the improvements of the Finnish competitive ability. The article ends with the following conlusions: in the years 2009-2014 Finland sustained a high competitive position, the main engine of Finnish competitiveness is innovation, Poland should learn from the Finnish example how to improve international competitveness by developing economy based on knowledge and innovation.
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The purpose of this article is to analyze the crisis of the Spanish economy in 2008- -2013. Theoretical and empirical nature of this article determined the choice of research methods. The theoretical part includes an analysis of Spanish-language literature devoted to the crisis problem. On the other hand, the empirical part of the article is based on statistical surveys. Statistical data used in the article were taken from the following databases: Annual Macro-Economic Database of the European Commission’s (AMECO), Instituto Nacional de Estadística (INE), the Banco de España, Bolsa de Madrid. The analyzes proved that the crisis of the Spanish economy in the period 2008-2013 was the result of accumulated macroeconomic imbalances. The external imbalance was a result of current account deficit. The internal imbalance was caused by the excessive levels of private sector debt. In addition, the causes of the Spanish crisis arose from the nature of the economic growth, which in the period 1995- -2007 was extensive and was based on the dynamic development of construction sector. The cause of the Spanish crisis laid also in too high supply of mortgage loans, which stimulated domestic demand. The analysis proved that the Spanish economy has regained external balance through an increase in international competitiveness. On the other hand, the internal balance was recovered by reducing the net debt of the private sector.
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Japanese bilateral aid to partners from Asia and Pacific has evolved over the years. Initially, it was an instrument to promote Japanese exports in the ‘60s, until it became a tool to promote industrial policy in the region. In October, 2014 60 years had passed since Japan began providing aid to developing countries. So far, Japan has provided such support in many countries and regions, allocating huge funds to help. Such activities are positioning Japan in the top positions among the largest ODA donors in the world. The aim of the article is to present a contemporary dimension of Japanese development assistance to countries located in Asia an Pacific. The article presents the historical roots of Japanese ODA as well as the changes that are taking place in its structure with the changing conditions in the global economy.
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According to the declaration of the First Vatican Council, the ex cathedra teaching of the pope and of the Church’s magisterium on the matters of faith and morals is infallible. The difference between the matters of faith and morals has not been explained, but in the matters of morals no infallible document has ever been issued laying claim of being infallible and unchangeable. On the contrary, the moral teaching of the Church is developing. The Second Vatican Council returned to the matter by introducing the concept of authentic teaching, which is an official teaching of the Church but without the demand of being unchangeable. All declarations about morality and all moral norms fall into this category. They are bound with the historical, cultural and social situation to the extent that it cannot be maintained that they will be valid forever and under all circumstances in the same way as now if this situation changes.
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Following Aristotle’s stimuli, the medieval scholastics produced the theory of beings of reason (= intentional beings), i.e. beings that can only exist as an object of our reason (and in no other way). It is remarkable that an important component was omitted by the scholastic scholars, namely the teaching of intentional (nowadays called “fictional” more frequently) individuals, e.g. Sherlock Holmes, Hamlet, Hephaistos etc. This issue was dealt with later by A. Meinong, E. Mally, T. Parsons and E. N. Zalta. This contribution strives to propose an alternative theory founded on the scholastic, specifically Thomistic thought. The author distinguishes 1) individual description of intentional individual, 2) this individual itself, and 3) its “representative” existing sometimes in the real world. An intentional being, in this conception, has only the properties ascribed to it by its description and the property of individuality (and no other property). Nevertheless, an intentional individual bears these properties differently from the real individual. Therefore, the author distinguishes two kinds of predication, the real and the intentional one. In this context, other logical problems of intentional individuals are addressed. By the “representative” of an intentional individual (e.g. Sherlock Holmes) the author means e.g. its image made by the reader of A. C. Doyle in his (reader’s) fantasy, or a real picture (illustration) in the Hound of Baskerville book, further the actor who plays the role of famous detective in the film adaption of the novel etc. The goal of the contribution is to show that if existence is the first-level predicate, it can be predicated informatively, for as such it is able to distinguish the individuals that exist really from those that do not.
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