Search results

1

New paradigms of quantification of economic efficiency in the transport sector

100%

Poliak M., Svabova L., Konecny V., Zhuravleva N. A., Culik K.

Oeconomia Copernicana

|

2021

|

vol. 12

|

issue 1

193-212

EN

Research background: In determining the prices in road transport, carriers usually use the calculations based on a so-called routes utilisation coefficient, which allows the carrier to also take the possibility of the return rides without load into account. Currently, it is usually used as a constant from the interval from zero to one. Purpose of the article: Considering a different offer of return transport from individual European Union (EU) countries, it can be assumed that the routes utilisation coefficient should have different values because there is a varying level of non-zero probability that the vehicle will return without a load. This study therefore proposes a new approach to determining the value of this coefficient based on transport direction. The study also aims to identify clusters of EU countries, for which the common value of the coefficient should be set. Methods: The Analysis of Variance (ANOVA) test was used to verify the assumption of the differences among the means of transport offers. Cluster analysis was used to identify the aforementioned groups of countries. This analysis is based on real data on transport offers to Slovakia from 18 different EU countries. Findings & value added: The results of the analysis can also be used in other EU countries because if significant differences in transport offers to Slovakia exist in individual countries, there is a reasonable assumption that this conclusion will also be valid in other countries. The analysis demonstrated that it is more appropriate to use the routes utilisation coefficient with various values, dependent on the transport direction. For the transport companies, implementation of the obtained results into practice is beneficial to increase their competitiveness through the more precise setting of transport prices, but also to the optimisation of the transport price itself with regard to the expected costs.

2

The inherently (un)just real property tax

88%

MacGregor Pelikánová R., Jánošíková P.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

|

2018

|

issue 519

146-159

EN

The aim of this paper is to research, analyse and comparatively assess the real property tax and it´s Aristotelian (in)justice in various jurisdictions based on the stated quartet of hypotheses. Considering the high focus of jurisdictions on both sides of the Atlantic on human rights and democracy, it is highly relevant to pose the question centred around the hypotheses that (i) real property taxation, (ii) determination of basis, (iii) calculation and rate and (iv) use of proceeds of real property tax are (in)compatible with our perception of justice as founded by Aristotle. Various jurisdictions are analysed, while particular attention given to the Czech Republic jurisdiction case study. The research allows to enhance the understanding and appreciation of the real property tax system and offers preliminary suggestions and recommendations for its improvement in order to make it an effective, efficient and just fiscal tool matching the post-modern global society.

3

The influence of religion in the time-reckoning

75%

Navarro J.

Journal of Modern Science

|

2021

|

issue 2/47/2021

31-43

EN

The advancement of humanity has culminated in artificial intelligence and it cannot do without the measurement of time and the existence of different calendars, such as the one used today, which has notable religious influences. Starting from a reflection on the relationship among artificial intelligence, the fundamental right of religious freedom, and the various types of calendars, the study focuses on highlighting the religious influences which are inside the calendar used throughout the world, their months and days. This calendar is based on the Roman calendar, which was reformed by Julius Caesar, and corrected centuries later, by the reform carried out by Pope Gregory XIII. This is followed by a brief exposition of a purely religious calendar such as the Muslim one, as well as the frustrated attempts to establish secular calendars during the French and Russian revolutions, in the 18th and 20th centuries, respectively

4

APPROACHES TO DETERMINATION OF TIME SERIES FOR CALCULATION OF NORMS OF FINANCIAL RATIOS AND THEIR APPLICATION IN LATVIA

75%

Evgenii Sergeev E., Aina Chaplinska A.

Sociālo Zinātņu Vēstnesis

|

2017

|

issue 1

47-58

EN

Important question is determination of time series for calculation of norms of financial ratios. This question in modern economic literature is almost not analysed and not solved. And therefore the purposes of this article are development of approaches to determination of time series for calculation of norms of financial ratios and practical application of these approaches in Latvia. Gross domestic product (GDP) influences the development of dynamic row of financial ratios necessary for calculation of sectors’ normative value. The more indicators will be included into the dynamic row during years of GDP fall, the lower usually are the final normative sector values. In 2008-2010, in Latvia GDP fall was observed that is why for calculation of norms, it would be incorrect to form dynamic rows with prevalence of indicators of these years. Approaches to determination of time series developed by the authors are suggested for calculation of norms of financial ratios: by the arithmetic average value of the moving average of GDP growth, by the percent of years of GDP downfall and by the median value of GDP growth. Schemes, the description of stages of these approaches are submitted, and also practical application of approaches is given. For understanding of approaches the term “expanded times series under analysis” is entered. Definition of the term is given: “expanded times series under analysis is the time series, which has typical equal economical conditions of national economy development in a long-term, usually, in recent years”. Common privileges of these approaches are: simplicity of calculation, the accuracy of the norms due to the proximity to the dynamics of the expanded time series, economy of financial costs of carrying out research, economy of time expenditure on carrying out research, taking into account the dynamics of recent years. It is better to apply these approaches in a complex with the aim to determine the time series for calculation of norms of financial ratios correctly by a resulting effect of the majority of the approaches. Destination of these approaches is to help researchers in development of norms of financial ratios.

5

Ludwig Mises’s Lvivian compass of life

63%

Szulczewski G.

Galicja. Studia i materiały

|

2022

|

issue 8: "Filozofia w Galicji III"

190-208

PL

Ludwig von Mises należał do ostatniego pokolenia ludzi urodzonych w galicyjskim Lwowie. Jego życie dowodzi, że mimo katastrofy dziejowej, jakiej doświadczyła Austria, można ocalić wolnościowego ducha galicyjskiego i oddziaływać na rozwój współczesnej ekonomii. We Lwowie kształtował się jego bezkompromisowy charakter moralny, czemu dał potem wyraz w Wiedniu, gdy przyjął za swą sentencję życiową wskazanie Wergiliusza: „ty złemu nie ustępuj, lecz przeciw niemu idź śmielej”. W artykule zajęto się recepcją późniejszej twórczości Misesa. Analiza jego wybranych dzieł wskazuje, że przez całe życie prowadził „walkę teoretyczną” ze stworzonym przez Marksa projektem społeczeństwa i gospodarki, wcielanym następnie w życie za pomocą terroru.

EN

Ludwig von Mises belonged to the last generation of people born in the Galician Lviv. His life proves that despite the historical catastrophe suffered by Austria, the free spirit of Galicia can be saved and influence the development of modern economics. His uncompromising moral character took shape in Lviv, which he later expressed in Vienna when he adopted Virgil’s injunction as his life motto: “Yield not thou to ills, but go forth to face them more boldly than thy Fortune shall allow thee”. The article deals with the reception of Mises’s later work. An analysis of his selected works shows that throughout his life he waged a ‘theoretical struggle’ against the blueprint for society and the economy created by Marx, subsequently embodied through terror.

6

Wkład Andrzeja Bieńka w nauczanie rachunkowości i piśmiennictwo z zakresu rachunku kosztów w Polsce w okresie międzywojennym

51%

Szychta A.

Zeszyty Teoretyczne Rachunkowości

|

2023

|

issue 47(1)

151-171

PL

Cel: Artykuł jest powiązany z edycją naukową monografii Andrzeja Bieńka pt. Systematyka kosztów własnych z 1938 roku, której reprint ukazał się w 2022 roku w ramach Złotej Serii Rachunkowości Polskiej, promowanej przez Zarząd Główny Stowarzyszenia Księgowych w Polsce. Celem artykułu jest charakterystyka dorobku A. Bieńka w zakresie kształcenia księgowych i pracowników handlu oraz zbadanie jego wkładu w rozwijanie wiedzy doty-czącej rachunku kosztów w Polsce w okresie międzywojennym. Metodyka/podejście badawcze: Zastosowano metodę analizy historycznej źródeł biogra-ficznych i publikacji A. Bieńka, zidentyfikowanych podczas kwerendy bibliotecznej, w tym prac tego autora zdygitalizowanych w bibliotece cyfrowej POLONA. Wyniki: A. Bieniek (1895−1944), żołnierz Legionów Polskich, a następnie Wojska Polskiego oraz działacz Armii Krajowej w czasie II wojny światowej, swoje życie zawodowe związał z nauczaniem rachunkowości i jej rozwojem w teorii i praktyce. W latach międzywojennych pracował jako nauczyciel księgowości w szkołach handlowych w Łodzi i Warszawie, a na-stępnie jako nauczyciel akademicki w Szkole Głównej Handlowej w Warszawie. Był autorem około 40 publikacji o zróżnicowanym charakterze. W książkach i artykułach dotyczących rachunkowości w przedsiębiorstwach produkcyjnych oraz opublikowanej rozprawie dok-torskiej przedstawił i objaśnił zagadnienia klasyfikacji, ewidencji, kalkulacji i analizy kosztów, budując podstawy do rozwoju rachunku kosztów w Polsce na potrzeby zarządzania przedsiębiorstwami. Oryginalność/wartość: Artykuł poszerza wiedzę z zakresu historii rachunkowości w Polsce międzywojennej, prezentując dorobek dydaktyczno-naukowy pracownika naukowego i autora zapominanego po II wojnie światowej.

EN

Purpose: The article is related to the scientific edition of Andrzej Bieniek’s monograph Systematyka kosztów własnych (Systematics of own costs), which was published originally in 1938. The reprint of this book was published in 2022 as part of the Golden Series of Polish Accounting, promoted by the Main Board of the Accountants Association in Poland. The article describes Biernek’s achievements in educating accountants and trade workers, and it examines his contribution to the development of knowledge on cost accounting in Poland in the interwar period. Methodology/approach: The method of historical analysis of Bieńek’s biographical sources and publications identified during the library query was used, including the author’s works available in the POLONA digital library. Findings: Bieniek (1895−1944), a soldier of the Polish Legions and then the Polish Army, and an activist of the Home Army during World War II, tied his professional life with teaching and developing accounting in theory and practice. In the interwar period, he worked as an accounting teacher at commercial schools in Łódź and Warsaw, and then as an academic teacher at the Warsaw School of Economics. He was the author of about 40 publications of various kinds. In books and articles on accounting in manufacturing companies and in his published doctoral dissertation, he presented and explained the issues of classifying, re-cording and calculating costs, and cost analysis. In these publications, he built the founda-tions for the development of cost accounting in Poland for enterprise management. Originality/value: The article broadens the knowledge of the history of accounting in interwar Poland by presenting the didactic and scientific achievements of a researcher and author forgotten after World War II.

7

Užití výpočetních programů v odborném vzdělávání

51%

RUDOLF L.

|

2018

|

vol. 9

|

issue 3

340-345

CS

Článek se zabývá užitím výpočetních programů v odborných předmětech s elektrotechnickým zaměřením. Výpočty jsou klasickou metodou realizovány pomocí vzorců, což je zdlouhavé a mohou nastávat chyby. Výpočetní programy pracují s pevnou databází. Výsledky jsou prezentovány grafickými výstupy a vypočtenými údaji. Výhodou je, že výpočet proběhne bez časové prodlevy a matematických chyb. Užitím výpočetních programů ve vzdělávacím procesu vede k realizaci praktických úloh, které mohou představovat situace z odborné praxe.

EN

The article deals with the utilization of computer programs in specialized subjects with elec-trotechnical focus. Calculations are performed using the classic method based on formulas. This way is lengthy and errors can occur. Computer programs work with a fixed database. The results are presented by graphical outputs and calculated results. The advantage is that the calculation takes place without time-lag and mathematical errors. The use of computer programs in the educa-tion process leads to the realization of practical tasks, which may represent situations of profes-sional practice.

8

Efficiency of reconstruction and construction of dairy farms

45%

Sytchevnik A., Degtyarevich I., Degtyarevich N.

Problemy Rolnictwa Światowego

|

2008

|

vol. 03(18)

EN

Production of milk is economically inefficient in many agricultural enterprises in Belarus. It is connected with the fact that buildings, constructions and the equipment has become outdated. Therefore it is necessary to construct new dairy farms. We shall consider the experience of calculation of efficiency of construction of a dairy farm in the Grodno region.

Refine search results

1 Edukacja-Technika-Informatyka

1 Galicja. Studia i materiały

1 Journal of Modern Science

1 Oeconomia Copernicana

1 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

1 Problemy Rolnictwa Światowego

1 Sociālo Zinātņu Vēstnesis

1 Zeszyty Teoretyczne Rachunkowości

1 2023

1 2022

2 2021

2 2018

1 2017

1 2008

1 Aina Chaplinska A.

1 Culik K.

1 Degtyarevich I.

1 Degtyarevich N.

1 Evgenii Sergeev E.

1 Jánošíková P.

1 Konecny V.

1 MacGregor Pelikánová R.

1 Navarro J.

1 Poliak M.

1 RUDOLF L.

1 Svabova L.

1 Sytchevnik A.

1 Szulczewski G.

1 Szychta A.

1 Zhuravleva N. A.