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EN
The author is searching for an answer to the question of whether the European Union needs own solutions in the area of taxation of digital economy and whether the solution offered by the European Commission, which is taxation of significant digital presence, can be effective in taxing the digital economy of the European Union. To this end, a number of references to selected standpoints of international doctrine, OECD regulations, and the draft of the Directive has been made in this paper.
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100%
Olsztyn Economic Journal
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2015
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vol. 10
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issue 3
247-262
EN
This paper focuses on the relationship between Information and Communication Technologies, GDP growth and productivity in the Central and Eastern European (CEE) countries. It elaborates on measures of the digital economy/information society, emphasizing the role of complementary factors to ICT that are crucial for the productive use of these General Purpose Technologies. The paper discusses the impact of technical progress, induced by the development of ICT, on sources of economic growth by describing changes in the contribution of ICT capital and non-ICT capital, labour and TFP to GDP growth in the CEE and EU-15 countries.
EN
The paper looks at the selected issues connected with the digital economy, namely innovations such as FinTech and blockchain, as a possible direction of its development. First, the author discusses FinTech, a technology that aims to compete with traditional methods of delivery of financial services. Next, he raises the question of blockchain that records and maintains transactions made in cryptocurrency in a peer-to-peer network. The relevant definitions, key areas, regulatory framework, benefits and challenges related to both innovations are also presented.
EN
Theoretical background: Progressive digitalization fundamentally changes companies’ strategies, business models, and operational activities directed to the achievement of sustainable competitive advantage and maximization of long-term company value. The recent COVID-19 pandemic has spurred even further an unprecedented acceleration in the development of digitalization processes in virtually all areas of the economy. The changed competitive reality requires modification of existing and development of new rules and tools of strategic management that will help contemporary companies to cope with the challenges associated with the new competitive landscape. The views on the ways of building a competitive advantage dominating in the literature on the subject become questionable in the light of changes related to the digitalization of the economy. In this context, the issue of defining the term “competitive advantage” in new conditions and its sources, first of all, the role of knowledge in shaping it, is of particular importance. Purpose of the article: This article aims to define sustainable competitive advantage and identify its sources in the digital economy. It also refers to the issue of new tools and areas of strategic analysis that companies should implement to formulate their strategies. Research methods: The considerations in the article are presented on the background of the extensive integrative literature review. The article uses the method of critical analysis and synthesis of opinions of other authors as well as logical inference. Main findings: The progressive digitalization of the economy fundamentally changes how modern organizations pursue competitive advantage as part of the implemented strategy. A sustainable competitive advantage should be equated with creating and capturing value rather than beating competitors. A prerequisite for sustainable competitive advantage is the development and application of innovative knowledge that creates essential value for customers in the long term. Strategic analysis in the digital age should embrace consumer needs, the organization’s network connections and data flow, the structure of platforms and digital ecosystems, the revenue streams in networks, the types of a network, and learning effects.
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88%
EN
Return-to-work programmes and socially inclusive jobs are the subject of numerous myths. A closer look at the facts enables these myths to be exposed quickly, but it is also important to understand why they exist. They arose a long time ago, and in view of changes that have taken place in the meantime, we need to shift our mind-set and regard rehabilitation and inclusion as a means of facing the challenges of our own times, such as the digital economy and demographic change. This article also discusses the understanding of how persons with disabilities are included in society through the elimination of barriers and empowerment of the affected individuals to participate in it and live their lives as they wish. It will become apparent why the creation of inclusive workplaces and programmes for occupational rehabilitation are of both social and economic importance, not only for the individual but also for other groups in society and society as a whole.
EN
Cyber insurance is a rapidly developing area which draws more and more attention of practitioners and researchers. Insurance, an alternative way to deal with residual risks, was only recently applied to the cyber world. The immature cyber insurance market faces a number of unique challenges on the way of its development. In this paper we summarize the basic knowledge about cyber insurance available so far from both market and scientific perspectives. We provide a common background explaining basic terms and formalization of the area. We discuss the issues which make this type of insurance unique and show how different technologies are affected by these issues. We compare the available scientific approaches to analysis of cyber insurance market and summarize their findings with a common view. Finally, we propose directions for further advances in the research on cyber insurance.
EN
This contribution deals with the European Commission’s proposal on the taxation of digital services. The main aim of the contribution is to confirm or disprove the hypothesis that the Digital Service Tax constructed in line with the proposition of the European Commission does interfere with EU state aid law. The research is conducted by applying basic methods of legal science, especially the method of scientific analysis and case law analysis.
8
Content available remote

Structure and Constituents of Digital Marketing Systems

88%
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2020
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vol. 15
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issue 1
53-62
EN
The article addresses the study of digital marketing as a marketing system, the definition of its key elements, feeds and outputs, as well as levels of structure. At the moment, digital marketing is mostly considered at the micro level, while it is functioning at the level of the entire economy, and the systemic interaction between digital marketing and other social subsystems are not well understood. The result of the study is the conceptualization of the digital marketing model as a marketing system and the allocation of three levels of digital marketing. This opens up prospects for a better understanding of the processes of economic development, factors of influence and means to manage.
EN
Research background: The rapid development of digital economy has set off a new wave of enterprise reform. Developing the digital economy is not only an urgent requirement of the current situation, but also an important way to meet the people's better life. Purpose of the article: This paper attempts to reveal the important role of the development of digital technology on the debt financing cost of micro enterprises, and provide micro evidence for the integration of digital economy and real economy. At the same time, this paper wants to provide relevant guidance for formulating digital related policies and reducing the financing cost of the real economy. Methods: Taking China's A-share listed companies from 2007 to 2020 as a sample, this paper empirically tests the impact of enterprise digital transformation on debt financing cost and its mechanism. In the robustness test, this paper uses the measures of changing independent variables and dependent variables, instrumental variable method and quantile regression method. In the mechanism test, this paper uses the intermediary effect model. In the further study, this paper uses the method of group regression. Findings & value added: The study finds that the digital transformation of enterprises significantly reduces the cost of debt financing. Mechanism tests show that the role of enterprise digital transformation in reducing debt financing costs is mainly realized by reducing information asymmetry and alleviating agency problems. Further tests show that the relationship between enterprise digital transformation and debt financing cost is affected by the degree of market competition, whether it is a high-tech enterprise and audit quality. When the degree of market competition is high, the enterprise is a high-tech one, or it is audited by the four major international accounting firms, the effect of enterprise digital transformation on the reduction of debt financing cost is more significant. The method used in this paper is also applicable to the study of other economic management problems. This paper proves a positive significance of digital transformation, which is conducive to promoting the digital transformation of enterprises. Especially for those enterprises in non-high-tech industries, they should speed up the pace. At the same time, this paper has a certain guiding role for the introduction and implementation of policies to encourage digital transformation.
FR
Les récents développements technologiques transforment la manière don’t les règles de la concurrence sont appliquées et la manière dont les acteurs du marché enfreignent le droit de la concurrence. En conséquence, les autorités ont commencé à se doter d’outils d’investigation numériques sophistiqués. Cet article explore cet intérêt à construire un arsenal basé sur l’Intelligence Artificielle pour lutter contre les infractions algorithmiques. Quels sont les principaux facteurs qui motivent les autorités à développer leur propre équipement technologique pour faire respecter le droit de la concurrence ? En s’appuyant sur des entretiens avec certaines autorités de la concurrence, cet article constate que les changements survenus sur les marchés numériques, la nécessité d’appliquer la rétro-ingénierie aux algorithmes des entreprises afin de mieux comprendre leurs implications pour le droit de la concurrence, la nécessité d’améliorer l’efficacité et de suivre le rythme de l’évolution rapide de l’économie numérique, et enfin la diminution des demandes de clémence, sont autant de raisons pour lesquelles les autorités de concurrence devraient rechercher des moyens plus innovants et alternatifs pour dynamiser leurs enquêtes.
EN
Recent technological developments are transforming the way antitrust is enforced as well as the way market players are infringing competition law. As a result, enforcers are starting to equip themselves with sophisticated digital investigation tools. This paper explores this interest in building an Artificial Intelligence (AI) arsenal for the fight against algorithmic infringements. What are the key factors motivating regulators to develop their own technological tools to enforce competition law? Building on interviews with a number of competition authorities, this paper finds that changes in digital markets, the need for enforcers to reverseengineer companies’ algorithms in order to better understand their implications for competition law, the need to enhance efficiency and keep pace with the fast
EN
The article aims to cover the issue of foreign entities having a “fixed establishment” in a given country. A phenomenon discussed at length in recent months, but one that entities conducting digital business seem to have not really explored in great detail in the context of determination of the principles of taxation of VAT transactions. In this article, we will attempt to analyse the definition of FE on the basis of both binding legal regulations and the existing Polish and EU judicial decisions. At the same time, we will try to answer the question about the impact of the practice of tax authorities pursued in the area of interpretation of the conditions for a FE to be established on the stability of tax settlements of taxpayers operating in the digital industry. In addition to that, the authors will also try to arrive at a balance among the current views on FE, which depict Poland from the tax administration perspective as a country with highly unstable tax practices, detached from logical arguments and unaware of the nature of business.
EN
The developing digital economy necessitates establishing a new tax framework. In this context, work has been undertaken at the international and EU forums, and at the same time some countries have introduced their own solutions in the form of tax on digital services. Spain has recently joined the group of these countries, where in January this year a tax on certain digital services has entered into force. The presentation of this new levy in the Spanish tax system is intended to contribute to further discussion on the tax challenges of the digital economy.
PL
Rozwijająca się gospodarka cyfrowa wymusza konieczność ustalenia nowych ram podatkowych. W tym kontekście podjęto prace na forum międzynarodowym i unijnym, a równolegle niektóre z krajów wprowadziły własne rozwiązania w zakresie podatku od usług cyfrowych. Ostatnio do grupy tych krajów dołączyła Hiszpania, w której w styczniu br. wszedł w życie podatek od określonych usług cyfrowych. Przedstawieniu tej nowej daniny w hiszpańskim systemie podatkowym stanowi przyczynek do dalszej dyskusji o wyzwaniach podatkowych gospodarki cyfrowej.
EN
The aim of this article is to describe and evaluate action taken so far to create a unified digital telecommunications market in the European Union, with a view to proposing solutions that will facilitate the development of this market. The article is of a conceptual nature and uses a critical analysis of the domestic and foreign literature on the subject. The author also analyses EU regulations and documents and reviews studies by European institutes as part of research programmes commissioned by the EU. This made it possible to determine that EU authorities, in their efforts to create a unified digital telecommunications market, focused on regulating network communications infrastructure. Taking into account the main development trends for such networks, they focused their efforts on roaming, frequency management and network neutrality. The research also found that measures taken by EU authorities to form a unified digital telecommunications market have not been equally effective in all areas. Roaming is the only area that has been precisely regulated. These observations have led the author to conclude that the creation of a unified digital telecommunications market requires the development of generally applicable EU regulations on the allocation of frequencies and network neutrality. The article also points out that the creation of such a market would require the development of a comprehensive data protection and digital goods consumer protection regime in the EU. These conclusions can be used for further theoretical analyses and empirical research.
PL
Celem artykułu jest dokonanie charakterystyki i oceny dotychczas podjętych działań służących tworzeniu jednolitego cyfrowego rynku usług telekomunikacyjnych Unii Europejskiej (JC RUT UE) oraz zaproponowanie rozwiązań sprzyjających doskonaleniu realizowanego procesu tworzenia tego rynku. Artykuł ma charakter koncepcyjny i wykorzystuje krytyczną analizę krajowej i obcojęzycznej literatury przedmiotu, opracowań wykonanych przez instytuty europejskie w ramach programów badawczych zleconych przez UE oraz aktów prawnych i dokumentów unijnych. Pozwoliło to stwierdzić, że organy UE dążąc do tworzenia JC RUT skoncentrowały uwagę na regulacji sieciowej infrastruktury komunikacyjnej. Biorąc pod uwagę główne trendy rozwojowe dotyczące tych sieci, skupiły swoje działania na rozwiązywaniu kwestii roamingu, gospodarowania częstotliwościami i na neutralności sieci. Pozwoliło też dostrzec, że podejmowane przez organy UE działania służące tworzeniu JC RUT nie w każdym obszarze przebiegają jednakowo sprawnie. Precyzyjnie uregulowany został jedynie temat roamingu. Spostrzeżenia te stały się podstawą do sformułowania wniosków, iż stworzenie JC RUT UE przede wszystkim wymaga wypracowania ogólnie obowiązujących unijnych regulacji dotyczących rozdziału i przyznawania częstotliwości oraz neutralności sieci. Wskazano również, że dla stworzenia takiego rynku niezbędne będzie wypracowanie ogólnounijnych uregulowań dotyczących ochrony danych i ochrony konsumentów korzystających z dóbr cyfrowych. Wnioski te mogą służyć dalszym analizom teoretycznym, jak i być poddawane operacjonalizacji na potrzeby badań empirycznych.
EN
The article investigates a resource approach in the management of the enterprise, which focuses on those types of resources that enable the company to advance its development in accordance with current trends of development. The tendencies of innovation development of enterprises based on the construction of the econometric model of the distributed lag are investigated. It is determined that the defining condition for improvement of innovation development is the application of modern management concepts based on the principles of knowledge and digital economy. The essence of resource provision of knowledge and digital economy is determined. The advantages that companies will receive in case of optimization of the resource structure using knowledge and digital economy tools are described.
EN
Scientific objective: The boundaries between leisure time and work time are becoming more fluid, just as barriers between media production and consumption in production of user-generated content are hard to define, yet competing with each other for customers’ attention time. This article proposes a news look at the concept of hybrid time in the context of contemporary media use – flexible, multitasking, multi-threading mixed multidimensional time, which is a consequence of the digital vortex into which our life is pulled. Research methods: While at this time we are able to merely explore the arising issues, we suggest use of qualitative methods of analysis and a critical review of qualitative methodologies used in audience measurement when referring to traditional time budget and internet use research. Results and conclusions: Exploring these issues will hopefully allow us to open a new field of research communication and formulates a number of important macro-scale reserch hypotheses. Cognitive value: The article attempts to make a contribution to a new, hitherto unexplored temporal dimension of contemporary mass communication by proposing an important category of analysis of customers’ attention which is hybrid time.
PL
Rozwijająca się gospodarka cyfrowa i społeczeństwo informacyjne zmieniają uwarunkowania gospodarcze i społeczne. Z tego względu rodzi się potrzeba kształtowania jednolitego cyfrowego rynku UE (JCR UE). Stwarza to z kolei konieczność weryfikowania dotychczas sformułowanych wyzwań wobec rynku telekomunikacyjnego (RT) UE. Podstawowe cele artykułu sprowadzają się do przedstawienia głównych założeń strategii tworzenia JCR UE i ukazania roli RT w tworzeniu JCR UE, zaprezentowania obecnego stanu RT UE, ukazania głównych inicjatyw podejmowanych w obszarze RT, służących tworzeniu JCR UE, oraz przybliżenia stanu realizacji inicjatyw podjętych w obszarze RT. W nawiązaniu do przyjętych celów w artykule stawia się pytania badawcze dotyczące głównych powodów tworzenia JCR UE oraz sposobu oceny dotychczasowych przekształceń RT.
EN
The developing digital economy and information society are changing economic and social conditions. Therefore, there is a need to shape a single EU digital market (EU SDM). In consequence, this creates the need to verify the currently formulated challenges to the EU telecommunications market (TM). The main goals of the article are to present the main assumptions of the strategy of creating the EU SDM and show the role of TM in creating the EU’s SDM, presenting the current state of the EU TM, showing the main initiatives in the field of TM in order to create the EU’s SDM and bringing closer the state of implementation of TM initiatives. In reference to the adopted objectives, the article poses research questions regarding the main reasons for the creation of the EU SDM and the way of assessing the existing TM transformations.
EN
Big Data market is an important branch in the development of the modern digital economy. The growing rate of people using the Internet and various online tools makes the image of the Web changeconstantly, entailing among other things, the increasing amount of data generated, and therefore aggregated and processed by the companies each day. Public sector entities recognize the possibility of using Big Data as well, which in turn can contribute to an increase in economic growth. The problem of the concept of Big Data in the functioning of the government is much wider than in the case of commercial entities. This is due both to the amount and complexity of the data processed, and the need to use them in aunified system. Athreat to further development of this tool may be citizens’ fears of excessive interference of the authorities in their private life, hence it seems necessary to create appropriate legal regulations defining the possibilities of obtaining and processing data by certain public sector entities.
EN
This article studies the Internet from an evolutionary point of view, based on historic analysis, to confirm institutional change predictions suggested by Utterback’s innovation development theory. It explores the appearance of rules and the consolidation of public and private initiatives that could enhance the capacity of the private sector to coregulate in the digital sphere, which is especially relevant to the field of electronic commerce-related transactions. This institutional review distinguishes between two distinct layers of the Internet. Also, formal and informal regulatory patterns are identified in their evolutionary stages, revealing the prevailing models: unregulated, self-regulated, co-regulated, or regulated. These conceptual associations aim to provide a framework scheme to further study specific topics in the fields of Internet governance, digital economy, and the information society. This primer should also induce interdisciplinary research, for better understanding on how rules influence digital innovation and behaviour, in practice. Implicit in this account is that most of the credit for the efficient development of these technologies, in their two layers, during their first stages, might be attributed to the availability of collective, collaborating, or independent self-regulatory capacity. The most immediate observations show a growing tendency towards over-prescriptive regulatory systems, promoted to control its use and content; incompatible with the needs and interests of the majority of stakeholders. A concluding claim is that the Internet and telecommunication technologies in general, considered as enabling mediums, would benefit from dynamic and mixed regulatory solutions, according to and depending on whether their object is their infrastructure or the surface layer of its applications.
EN
Digital economy emerged together with the development of internet information technologies. The global network has created new opportunities, but at the same time it has made businesses escape the control of the national tax jurisdictions. Today, a presence of a company in a country is no longer necessary. However, the developments that support private sector provide a challenge for the public finance sector, which is not so flexible in adjusting its instruments, for example fiscal ones, to the changing conditions of economic activities. The article attempts to indicate the problems related to taxation of the digital economy, which allows for creating legal methods for tax optimisation.
EN
The purpose of the presented analysis is to position the new university model introduced by the Act of 20 July 2018 – Law on Higher Education and Science in the field of knowledge economy, which is a segment of the dynamically developing digital economy as seen today. Right now, we can see the paradigm of the resource determining economic development becoming redefined. While in the past it was land, followed by capital and labour later on, at present it is more and more aboutnknowledge – but in an institutionalised form. Such knowledge increases the significancenof intangible assets as the factor behind development, i.e. intellectual technologies. Research-education institutions play a prominent part in generating and accumulating this knowledge. Therefore, the position and the significance of universities in the structure of acquisition and transmission of knowledge becomes redefined. This calls for new methods of managing quality, staff, projects, and university funds to be implemented – which means, in general, a new operating model for universities With its origins in a social-economic diagnosis, the article has been based on a normative analysis of the provisions establishing the new university model and uses this analysis to attempt to reconstruct the methods of knowledge management and to verify its suitability for the requirements set by the development of the digital economy and of the knowledge-based society.
PL
Celem analizy jest umiejscowienie nowego modelu uniwersytetu, jaki wprowadza ustawa z dnia 20 lipca 2018 r. – Prawo o szkolnictwie wyższym i nauce w obszarze gospodarki wiedzy i gospodarki cyfrowej. Obserwujemy aktualnie redefiniowanie paradygmatu zasobu decydującego o rozwoju gospodarczym, gdzie wzrasta rola wartości niematerialnych jako czynnika rozwoju, tj. technologii intelektualnych. Poczesne miejsce w generowaniu wiedzy odgrywają aktualnie ośrodki naukowo- -edukacyjne. Tym samym przewartościowaniu podlega znaczenie uniwersytetu w strukturze pozyskiwania wiedzy i jej przekazywania, co wymaga wdrożenia nowych metod zarządzania jakością, kadrami, projektami na uniwersytetach. Artykuł, wychodząc z diagnozy społeczno-ekonomicznej, oparty został na analizie normatywnej przepisów wprowadzających nowy model uniwersytetu, i w oparciu o nią podejmuje próbę rekonstrukcji sposobu zarządzania wiedzą oraz oceny jego adekwatności do wymagań, jakie stawia rozwój społeczeństwa wiedzy.
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