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EN
In the light of the European survey on income and living conditions (EU-SILC) for the period 2005-2007, income inequality and the risk of relative poverty in Poland are among the largest in the European Union. Economic slowdown caused by the world financial crises, as well as structural reasons, may affect the maintenance or even deepening inequality and poverty risk. This may weaken the social capital necessary, in the short term, for the preservation of social stability during the period of economic downturn, and in the longer term - for the difficult changes in order to improve the competitiveness of the Polish economy.
EN
The Czech tax sharing system essentially respects the basic principles described by contemporary theoretical approaches. The purpose of this paper is to examine how changes to its parameters influenced the municipal revenue distribution in relation to revenue equality and uniformity. We simulate different models of tax sharing with the full sample of Czech municipalities between 2010 and 2016. The impact of different parameterization is evaluated using the Gini coefficient. By comparing different scenarios, we conclude that the recent changes contribute to the equality of municipal tax revenue sharing per capita. Nevertheless, the conclusion should be interpreted in a broader context, e.g. concerning grants provided by the central government to municipalities.
EN
The authors have proposed a methodology for analysing the impact of changes in accounting appraisal methods (with compliance to the harmonization process of IAS/IFRS) on the profit/loss of a company. Using the principles of Gini coefficient, they have derived and designed two measures which can be used for quantifying differences in profit/loss distribution functions of companies. In the empirical part of the paper their results confirm, that the impact of the process of IAS/IFRS implementation in a company may depend on the industry in which it operates. These results have also been confirmed when they reclassified companies into more homogeneous groups using cluster analysis.
EN
The article is an attempt to test empirically the inequality theorem, a major theorem in Peter M. Blau's theory of inter­group relations. The theorem states that social inequality is conducive to social integration in the sense that an increase in inequality creates associations between members of different strata, even fairly distant ones, more probable. Social integration is understood broadly here in terms of rates of inter­group relations. A specific definition of the concept was proposed in the framework of the models of relational inequality which are discussed in detail in the article. These models allow for precise definition of the level of social inequality and the extent to which a society is integrated. In the empirical test of the inequality theorem, data from 7 editions of the Polish General Social Survey were used. To assess fit of the model tested, linear regression through the origin was employed. High values of the coefficient of determination obtained by the model indicate its good fit which, in turn, suggests that the inequality theorem is an appropriate description of the relationship between inequality and integration, even though it is highly counterintuitive.
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