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Understanding of the Concept of Local Economic Development

Author(s): Ljupka B. Petrevska,Marija Bulatović,Ivana Petrevska / Language(s): English Issue: 17/2016

The modern age is characterized by rapid change on all levels, from local and national, to regional and international. Changes and processes that induce the most attention are those that affect and determine economic life of society and of man as an individual. In the 20th century, such changes can be monitored at the local level, as the practice and decision-making in economic matters was descended to the level of citizens in local government units, which makes it a more effective and more efficient way of managing the economy both in the developed and the less developed countries. The following article deals with the concept and importance of the concept of local economic development, both in our country and beyond, at the international level, as well as the factors that significantly affect the local economic development.

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THE PERCEPTION OF BUDGETING IN CZECH FIRMS — RESULTS OF A SURVEY

Author(s): Jiří Dokulil,Jana Zlamalova,Boris Popesko / Language(s): English Issue: 2/2017

Research background: Budgeting was developed during the Great Depression as a managerial tool to help enterprises survive a critical period characterized by fluctuations in macroeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created — for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment. Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the progression of the business environment. Methods: To achieve presented target, the authors designed the questionnaire survey sub-mitted to employees of companies in the Czech Republic. Findings & Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company´s environment.

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Zróżnicowanie obszarów wiejskich województwa małopolskiego pod względem poziomu rozwoju społeczno – gospodarczego

Author(s): Monika Jaworska,Małgorzata Bogusz / Language(s): Polish Issue: 1/2016

The study analyzed disparities in socio - economic development of rural and urban - rural province of Malopolska. The study involved 168 rural communes and urban-rural province of Malopolska. In order to analyze the level of socio - economic development were used synthetic indicator and one of the formulas used which is additive aggregate function. Using the method shown hierarchy made and grouping objects by level of socio - economic development in individual municipalities.

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Obowiązki gminy w zakresie gospodarki odpadami komunalnymi

Author(s): Monika Stachowicz / Language(s): Polish Issue: 1/2016

The municipal waste management is one of the own tasks of each municipality and is regulated by the Act of 13 September 1996. Frequent changes in the law result in a constantly growing catalog of local tasks connected with waste management. The most important amendment to that Act took place in 2011, and the regulations were called as the "waste revolution" because the responsibility for what happens to the waste was moved from companies involved in their removal to the municipalities. At the same time both the permit and charging systems were significantly changed. The new system started to operate on 1 July 2013. The aim of this paper is to present the responsibilities of the municipality in the area of waste management divided into selected categories of tasks.

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Znaczenie podatku od nieruchomości w dochodach podatkowych miasta Kielce

Author(s): Joanna Rogalska / Language(s): Polish Issue: 1/2016

The correct functioning local community are determined by high financial in fluences to budget. The one of basic community incomes is the property tax, which the final construction can be shaped through community organs. The aim of the paper is presentation of the importance estates taxes of incomes of Kielce city.

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Działalność innowacyjna podmiotów sektora zdrowia w Polsce

Author(s): Dominika Gadowska,Agnieszka Różycka / Language(s): Polish Issue: 1/2016

Conducting innovative research seems to be prerequisite for entities for succeeding on the market. In a particular situation are entities functioning in medical sector, they must try to outrun competing enterprises by offering ever better services, products and technologies. The aim of this article is the analysis of innovative activities carried out, with particular regard to medical sector and the situation in Poland. The paper presents the concept of innovation, its types and sources, analyses the entities innovation, and then analyses innovation in the medical sector entities by presenting innovation indicators, expenditure on research and development and the analysis of patent applications. The essay compiles numerous scientific works, information and data from several reports on the innovation topic, as well as Central Statis-tical Office of Poland, Eurostat and OECD statistics on the subject in question.

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Działalność nadzorcy układu jako usługi na rzecz restrukturyzowanego dłużnika

Author(s): Aleksander Jerzy Witosz / Language(s): Polish Issue: 29/2016

The Superintendent is a new institution introduced by the Restructuring Law to one of the four restructuring proceedings, specifically the proceedings for approval of the arrangement. The function of the supervisor of the arrangement was introduced alongside the court supervisor and the administrator, which gives it the character of the authority of the proceedings. However, it is a special function that is substantially different - if not competency, with systematic certainty - from the well-established function of the forensics supervisor. The superintendent acts on the forefront of court proceedings. The debtor himself chooses the supervisor of the arrangement, out of court control and without the influence of creditors. The supervisory authority's competence is governed by the law, but it operates on the basis of an agreement with the debtor and its presence does not limit the debtor's ability to manage assets. These differences make the supervisory function of the system and its role in the restructuring process more demanding. Both from the perspective of the corrective purpose of the procedure for approval of the agreement and in the context of recognition supervisor of the arrangement as the service provider (restructuring advisor) acting on the order of the debtor.

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Liquidity of Bosnia and Herzegovina Institutions and its Influence on the Scope of Commercial Transactions with Small and Medium Sized Enterprises

Author(s): Emira Kozarević,Alisa Mustafagić,Amra Softić / Language(s): English Issue: 3/2017

Small and medium sized enterprises (SMEs) take up over 98% of the structure of economies and are consequently the biggest creators of new jobs, innovations, economic activity, and greater social inclusion in the European Union. One of the biggest issues that SMEs face is collection of accounts receivable. Late payments in commercial transactions are made not only by private but also public sector, and that public sector entities, i.e. state institutions, are even larger generators of illiquidity compared to private companies. SMEs in BiH have certain, although insufficient, legal solutions available in combating late payment in commercial transactions. However, the fear of losing business partners overcomes their willingness to exercise their rights as creditors.

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Techniques of Strategic Cost Management – The Case of Serbia

Author(s): Vesna Janjić,Nemanja Karapavlović,Jelena Damnjanović / Language(s): English Issue: 2/2017

In this paper the authors analyse the respondents' opinions on the techniques of strategic cost management from the aspect of the size of the company, business activity, legal form, as well as the respondents' opinion in relation to the generated profit/loss in the company they work in. The research is based on the sample of 33 companies in the Republic of Serbia, and it was conducted using survey questionnaires. The results show that the application of strategic cost management techniques is negligible, but that the respondents are aware of the potential benefits. Moreover, it has been established that there are no differences in the respondents' opinions when considered from the above aspects.

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Tworzenie i zawłaszczanie wartości na rynku B2B

Author(s): Justyna Światowiec-Szczepańska / Language(s): Polish Issue: 4/2016

An approach distinguishing the process of value creation and the process of value appropriation is used in the study. The main aim of the article is an analysis of potential models referring to the process of capturing the value by the partners in the B2B market. In the first part of the article, the concepts of economic value and relational value are presented where relational value is understood as a jointly created value in buyer-supplier relationships in the B2B market, which cannot be generated individually by the single company. The development of the model of relational value, considered from the perspective of the relationship and not a single company, was the essential stage in the discussion. In the next part of the article, the non-cooperative and cooperative mechanisms for appropriating value are discussed and the conditions for their use are identified. The main results of the paper are: presentation of the dependence of relational value on the mechanism of creating and appropriating value; the key role of trust and social embeddedness of relations in the value appropriation cooperative mechanisms. The article is of the conceptual character and the method of literature research was used.

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Strategiczny wymiar prosumpcji w klastrach wiedzy

Author(s): Bogusław Bembenek / Language(s): Polish Issue: 1/2016

In his article, the author characterised the essence of knowledge clusters functioning and importance of the potential of presumption for their development. The author, basing on the selected findings of theoretical research of the desk research type, emphasises that presumption concerns various forms of activity undertaken by intelligent consumers in relation to the current producers’ offers that improve their final quality and value. Moreover, he indicates that both the individual and institutional, internal and external prosumers may stimulate designing and implementing innovative solutions within the entrepreneurial ecosystem of knowledge clusters. Nevertheless, there is the need for efficient management of interorganisational relationships, including formation of a relevant organisational climate and the system of communication with prosumers.

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Tworzenie kultury organizacyjnej zorientowanej na klienta

Author(s): Agnieszka Bojanowska / Language(s): Polish Issue: 1/2016

The topic of considerations is the issue of creation of customer-oriented corporate culture in various aspects. An aim of the study is to show the specific changes taking place in the corporate culture of various enterprises upon implementation of the customer relationship management (CRM) system. These are the changes arising from the need to adjust the firm’s philosophy to the CRM philosophy as well as from the changes occurring in the very employees in the process of implementation of the CRM concept. In the article, there is also indicated, what corporate cultures are the most friendly for the CRM concept, as well as the new corporate culture aimed at the customer by way of theoretical considerations and practical examples. For this reason, the considerations are based on observation and literature studies. The article is of the methodological nature, it is based on case studies.

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EGZOGENE CENE I SPECIFIČNI POREZ KAO OBLICI REGULACIJE MONOPOLA

Author(s): Mehmed Meta,Almir Saiti / Language(s): Bosnian Issue: 11/2017

Economic environment in which company tends to accomplish its mission and maximize profit can vary, from simple to the extremely complex and turbulent. Producers of a particular products can be one, a few or many. And customers can be in different number (one, a few or many). On the other hand, product which company produces and sells can be without close substitutes or with high expressed degree of substitutability with products of other companies. Therefore, the answer to the question, what quantity of products, company should produce and what price should sell its output, exactly at what quantity and price company maximizes its profit, presupposes clear definition of market environment in which transactions take place. The problem of monopoly has always attracted the attention of economic theorists and public authorities. Economic science have long ago pointed out different ways of abuse of economic power by the monopolistic companies and suggested measures for preventions. The aim of this paper is to show the economic implications of exogenous pricing and the introduction of the specific tax to the equilibrium position of monopolistic company, and the effects of the measures of monopoly regulation on social welfare.

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OSVRT NA POGLAVLJE KNJIGE „UPRAVLJANJE INVESTICIJAMA“ PROFESORA MEHMEDA METE: KOMPONENTA RIZIKA U INVESTICIONOJ ANALIZI

Author(s): Ilda Destović,Amra Novalić / Language(s): Bosnian Issue: 11/2017

Risk means uncertainty about the outcome of events in the future expectations. Is the risk of the condition in which one decision can have more than one outcome in which every other possible outcome yhan expected, is know or can be estomated by the decision maker. The relationship to risk sholud be proactive will not run away from them, but they should be to meet and go to meet them.The aim od this paper is to investment as a process with a significant level of risk exposure. Primarily, the element of time which is emphatic in the investment process, significantly impacts risk increase which the entire invesment process embodies.

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Koszty pracy – spojrzenie na problematykę z mikro- i makroperspektywy

Author(s): Anna Spoz / Language(s): Polish Issue: 1/2017

Labor costs are the second largest group of costs generated by Polish entities. Their share in the total cost of enterprises makes, that it determines the profitability and competitiveness of individual companies and the economy as a whole. The aim of the article is to present labor costs from the micro and macro perspective. The author has analyzed the structure of labor costs, their value in relation to labor productivity and the impact of the government on the level of labor costs.

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CZYNNIKI DETERMINUJĄCE OSZCZĘDNOŚCI POLSKICH GOSPODARSTW DOMOWYCH

Author(s): Tomasz Szopiński / Language(s): English Issue: 2/2017

The relevant literature provides an array of factors determining the propensity of households to save. There is no unanimity among researchers as to the direction of statistical relationships among some variables such as, e.g. household income, the place of residence or concerns regarding the worsening of financial circumstances, and a household’s propensity to save. The aim of this article is to verify the statistical relationships between the amount of savings of Polish households and their attributes, such as: income, biological type of the family, and the size of the place of residence. The author of the article analyses the responses provided by Polish households with regard to the size of their savings measured as a multiple of their income. The data under analysis were collected during a panel study Diagnoza społeczna 2015 (ang. Social Diagnosis 2015). Higher earnings were accompanied by higher levels of savings. It was more common for households from bigger cities to have higher earnings. Taking into consideration the biological type of the family, childless marriages and people, who lived alone, declared having the highest savings.

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Nierówności dochodowe a zadłużenie gospodarstw domowych w krajach OECD w latach 1995–2014

Author(s): Piotr Bolibok / Language(s): Polish Issue: 51/2017

The paper aims at evaluation of relationship between the level of income inequality and theextent of household sector indebtedness in the OECD countries over the period 1995–2014. Priorinvestigations of this issue were focused mainly on the U.S. economy and suggested that one ofthe reasons for a rapid surge in indebtedness of households was an increase of income disparitiesin the society. The present paper attempts to examine this phenomenon in a broader internationalcontext. The research was based on the data available in the OECD Statistics database and involvedanalyses of parametric and non-parametric correlations. The results indicate significant disparitiesin directions and strength of analysed relationships in the examined sample of countries. In themajority of Anglo-Saxon and Scandinavian countries an increase (decrease) of income inequalitywas accompanied by an increase (decrease) in the extent of household indebtedness, which is consistentwith the results of prior research. In the case of poorer but fastest developing economies,however, an opposite relationship was found. Statistically significant negative correlations occurredalso in several other developed economies. Hence, the results of the research do not allow to extendconclusions flowing from the prior studies on this matter onto the whole collectivity of developedcountries and indicate that changes in income disparities in particular economies do not affect theextent of household indebtedness unambiguously. Therefore it seems that direction and strength ofthis relationship may be determined by country-specific economic, social, demographic, psychologicalor cultural factors.

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Nierówności dochodowe jako bariery rozwoju kapitału ludzkiego w Polsce

Author(s): Jakub Bartak / Language(s): Polish Issue: 51/2017

The aim of this article is to diagnose the importance of income inequality for human capitalaccumulation in Poland. Theoretical considerations were based on the Galor and Zeira model ofeconomic development which suggests that in the conditions of high income inequality and creditconstraints investments in human capital are difficult due to the relatively low investment opportunitiesof the numerous poor. On the basis of literature review this article presents evidence to therecognition of income inequality as a cause of suboptimal educational investments in Poland. Thefocus was placed on the evidence of investment obstacles that poor social groups face. The articlealso points to the growing problem of educational horizontal inequalities, which in the process ofhigher education massification replace vertical educational inequalities. Such inequalities indicatebarriers for the poor to achieve high quality education. On this basis it was concluded that the reductionof income inequality in Poland should contribute to the development of human capital.Finally, the article focuses on the positive consequences of income inequality for the accumulationof human capital manifested in a sphere of motivation. A certain level of income inequalityseems to be necessary to trigger educational efforts. Yet, on the basis of current research it is impossibleto identify characteristics of income inequalities which provide effective incentives for humancapital investments. Therefore, further research in this area is needed.

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Методически инструментариум за анализ и оценка на заплахи за сигурността в индустриалните предприятия

Author(s): Tsanko Ivanov / Language(s): Bulgarian Issue: 3/2017

The following article provides an adapted approach for analysis and evaluation of threats from the internal and external environment of industrial enterprises in the Republic of Bulgaria. A significant part of similar previous scientific studies and practically applicable tools have been analyzed in the paper. The author strives to answer to a great variety of questions and issues such as current global and regional threats, the rise of new type of aggressive competitive moves, the constantly changing regulatory framework, including the EU regulations, as well as the inherited economic local issues. The developed methodological approach have been used by the author during an empirical research within enterprises operating in section S 20 “Manufacturing of Chemical Products” in accordance with the Bulgarian Classifier of Economic Activities, the results of which provide working methodological basis for the development of integrated active corporate security system.

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Smoothing Earnings and Earnings Informativeness

Author(s): Svetoslav Borisov / Language(s): English Issue: 3/2017

The impact of smoothing earnings over earnings informativeness depends on the reasons for practising it on the part of company management. If smoothing earnings is done for opportunistic purposes, it is expected to reduce earnings informativeness. In contrast, if by means of smoothing earnings the management targets the transmission of internal information about future corporate results, it is expected to increase informativeness. By applying the approach of informativeness following the example of Tucker and Zarowin (2006), this survey examines how smoothing earnings influences earnings informativeness across a sample of Bulgarian public companies.

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