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EN
One of the most important analytical spheres enabling the diagnostic estimation of intentional changes in a company’s financial result is the area of accrual adjustments of net profit, separated in the cash flow statement prepared using the indirect method. The special cognitive value of accrual differences can be seen when the structure of total accruals is separated by those adjustments that are not directly related to the real activity of the enterprise, and are the result of subjective accounting choices. The main objective of the article is to present the selected econometric models used for examining accrual-based earnings management phenomenon in Poland. The analysis includes following regression models, namely: the Jones model, the Kasznik model, the Dechow-Dichev model and the McNichols model. The empirical studies were conducted among listed companies qualified for the Warsaw Stock Exchange indices: WIG-20 and mWIG-40, whose shares were traded for at least ten years in 1998-2017.
EN
In the paper I show the results of my research on voting behavior in Polish parliamentary elections. My studies focus on the elections to the Sejm in 2007 and 2011. Employing regression models I try to verify the following hypotheses: H1: An increase in voting turnout, that is an important indicator of positive social capital, is positively correlated with the Civic Platform election result, while increasing the negative social capital determinants results in the decline in the Civic Platform support. H2: An increase in voting turnout is beneficial for the Civic Platform, while having negative impact on the political support given to the Law and Justice and the Polish People’s Party. H3: The higher the percentage of women in a county (powiat), the greater the average support for the Civic Platform. H4: When it comes to the determinants of political support for the selected parties, it turns out that, economic variables are statistically insignificant. To carry out my studies I use statistical data available from Central Statistical Office of Poland and from National Electoral Commission.
EN
Waste management is currently one of the most important problems of the functioning of densely populated areas, important in the case of cities. The main problem of waste management is to break a simple correlation between economic growth and the increase in the amount of waste. Forecasting of amount of municipal waste generation on the basis of previously applied methods in the situation of large changes in socio-economic environment turns out to be inaccurate approach. In the literature a wide variety of geographically diverse factors are proposed for this purpose. This paper presents the results of modeling and forecasting of municipal waste generation changes in cities.  In this study, the impact of the various socio-economic factors for the municipal waste production was tested.
EN
Laryngeal cancer is the most common cancer of the head and neck. The main predisposing factor is exposure to cigarette smoke, alcohol, occupational factors and HPV infections. An analysis of the incidence of laryngeal cancer in Poland shows that since the beginning of the 1990s the incidence in females has been increasing, while in Podkarpackie Voivodship there is very slight increase. The aim of the work is to explore model-based assessment of dynamics of cancer incidence and to analyze the causes of changes in the incidence of laryngeal cancer in females in Podkarpackie Voivodship in the years 1990–2012, including lifestyle, socio-economic situation, and making comparisons with the incidence trends in the country as a whole. For this purpose, a retrospective analysis of cases of laryngeal cancer in Podkarpackie Voivodship in the years 1990–2012 has been performed. Data have been obtained from the publication of the Department of Epidemiology of Podkarpackie Center of Oncology in Rzeszow and the Centre of the Maria Skłodowska-Curie Institute of Oncology in Warsaw. Dynamics of cancer incidences derived from raw data is misleading. Therefore, to analyze the dynamics of the phenomenon three regression models have been used to remove random disturbance: ARX(1), SVR and Poisson regression model. The models have been compared based on standard statistics. In Podkarpackie the model-based absolute number of cases per year in females increased slightly between 1990–2012. In Poland, the model-based absolute number of cases in females increased over 30% in the last two decades in the years 1990–2012. The percentage share of cases of laryngeal cancer in females among all malignant cancers decreased by 0,5% to 0,4% in the years 1990–2012. The average age of the incidence for females increased from 55,6 years in 1989 to 65,4 in 2010. Dynamics analysis based on raw data solely may produce misleading results in opposition to a model based approach. A model-based approach seems to be relevant especially for the ill-behaved time series for such a number of cancer incidences.
PL
Rak krtani jest najczęściej występującym nowotworem regionu głowy i szyi. Podstawowym czynnikiem predysponującym jest ekspozycja na dym tytoniowy, alkohol, czynniki zawodowe. Analiza zachorowalności na raka krtani w Polsce wykazuje, że od początku lat 90. dynamika zachorowalności u kobiet wykazuje tendencję rosnącą podczas gdy w województwie podkarpackim widoczny jest zaledwie słaby wzrost. Celem pracy jest zastosowanie modeli regresji do oceny dynamiki zachorowań oraz analiza przyczyn zmian w zachorowalności na raka krtani u kobiet w latach 1990–2012 na obszarze województwa podkarpackiego z uwzględnieniem stylu życia, sytuacji społeczno-gospodarczej oraz odniesienie ich do trendów w zachorowalności na obszarze kraju. W tym celu dokonano retrospektywnej analizy zachorowań na raka krtani w latach 1990–2012 dla województwa podkarpackiego. Dane dotyczące zachorowań uzyskano z publikacji Zakładu Epidemiologii Podkarpackiego Centrum Onkologii w Rzeszowie oraz Centrum Onkologii Instytutu Marii Curie-Skłodowskiej w Warszawie. Dynamika zachorowań wyznaczona tylko na podstawie surowych danych może być bardzo myląca. Dlatego do badania dynamiki zjawiska zastosowano trzy modele regresji: ARX(1), SVR i regresję Poissona. Modele zostały porównane w oparciu o standardowe statystyki. W województwie podkarpackim bezwzględna liczba zachorowań w skali roku u kobiet w latach 1990–2012 wyznaczona z modelu wzrosła nieznacznie. W Polsce liczba bezwzględna zachorowań u kobiet wyznaczona z modelu wzrosła w tym czasie ponad 30%. Odsetkowy udział zachorowań na raka krtani u kobiet wśród wszystkich nowotworów złośliwych w Polsce w latach 1990–2012 zmniejszył się z 0,5% do 0,4%. Średnia wieku zachorowań dla kobiet w regionie Polski południowo-wschodniej wzrosła z 55,6 lat w 1989 do 65,4 w 2010 roku. Przeprowadzone badania skłaniają do wnioski, że ocena dynamiki zjawiska tylko w oparciu o surowe dane może prowadzić do sprzecznych wniosków w przeciwieństwie do podejścia opartego o model. Zastosowanie modelu regresji jest uzasadnione w szczególności dla szeregów czasowych o dużej zmienności takich jak zachorowania na raka.
EN
The estimation of redistribution consequences of functioning of consumption taxes by means of econometric models is poorly recognized in subject literature, and hereby research is the attempt to bridge the gap in this field.The aim of the article is to try to use classical methods of estimation to investigate redistribution consequences of functioning of consumption taxes in Poland. The research was carried out on the sample of the households analysed by GUS [Central Statistic Office] within the research of household budgets in the years 1995-2011 according to deciles income groups.
PL
Artykuł nie zawiera abstraktu w języku polskim
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EN
The size of households income determines not merely the degree of satisfaction of individual needs but also ensures households' adequate social status. It causes an interest many researchers in analysis of households income. The subject of the study is the individual income of the each member of household. When analysing household budgets, financial income from one month is assigned to individual persons. Thus, the level and structure of individual income sources may be identified. The income of single persons acquired from numerous sources forms their individual income. The paper aims to show the size and sources of the Polish people income in the different cross section of the analysed sample. The statistical information is derived from the household budget survey of 2011 that is conducted annually by the Central Statistical Office of Poland. The entire set of individual observations of households constitutes 37,375 records and in the case of household members — over 100,000 records. In order to compare income distributions use is made of theoretical models of income distribution with variable parameters. This approach allows to capture the impact of individual characteristics on the shape of the distribution of income and its descriptive statistics. The theoretical distribution Burr XII has been used as a model of income distribution. Moreover quantile regression model are used for identification of determinants of individual income.
PL
Poziom dochodów gospodarstw domowych wpływa nie tylko na zaspokojenie indywidualnych potrzeb ich członków, ale również zapewnia odpowiedni standard życia gospodarstwa. Z tego względu wielu badaczy wykazuje zainteresowanie analizami dochodów gospodarstw domowych. W artykule podjęto tematykę kształtowania się dochodów członków gospodarstw domowych. Na podstawie indywidualnych danych o dochodach możliwą staje się analiza struktury źródeł dochodów, kształtujących ogólny dochód badanej osoby. Celem pracy jest prezentacja rozmiaru i źródeł dochodów ludności Polski w różnych przekrojach badanej zbiorowości. Dane statystyczne zostały zaczerpnięte z Badania Budżetów Gospodarstw Domowych przeprowadzonego przez GUS w 2011 r. Zbiór danych zawierał 37375 obserwacji gospodarstw i ponad 100 tys. rekordów, zawierających informacje o indywidualnych osobach. W celu porównania rozkładów dochodów wykorzystane zostały modele teoretyczne tych rozkładów z uzmiennionymi parametrami, w szczególności zastosowano rozkład Burra typu XII. Ponadto wykorzystano regresję kwantylową dla identyfikacji determinant dochodów indywidualnych członków gospodarstw domowych.
EN
Research background: The business climate development and the stage of innovation systems' transformation are very similar in many Central and Eastern European countries, making it necessary to study these specific economies. These economies are at a different level of transformation, and their governments are trying to support the development of a knowledge-based economy, the creation of innovation systems, and collaboration among different types of entities. These governments need feedback in the form of research into the impacts of public funding on innovation activities through the influence of basic research and cooperation-based resources in individual countries. Purpose of the article: This paper focuses on the examination of (i) the influence of national and European subsidies on innovation performance in manufacturing firms in the Czech Republic and (ii) impacts of knowledge- and cooperation-based resources on innovation activities in Czech manufacturing. Methods: The latest available data from the Community Innovation Survey was used for analyses realized by different regression models. The proposed research models were gradually created to verify the influence of pro-innovation factors (expenditures on in-house and external R&D and on the acquisition of external tangible and intangible sources, cooperation with different partners and innovation) and public (national and/or European) funding of firms' innovation performance within the Czech manufacturing industry. Findings and value added: The results have showed that there is a need to focus on direct and indirect effects of selected innovation determinants; we have also identified the crucial role of cooperation (specifically with government, public, or private research institutes) as a mediating variable within innovation processes. The results have also evidenced that public funding affects the efficiency of knowledge- and cooperation-based resources and amplifies the impact on firms' innovation performance differently. Whereas subsidies from national budgets do not significantly influence the innovation performance of Czech manufacturing firms, European subsidies, on the other hand, significantly increase firms' innovation performance. A long-term contribution of this paper is the significant completion of the theory of policy implications that may be applicable in a broad international context beyond the borders of the Czech Republic. This study significantly contributes to the ongoing discussion about (i) the significance of public financial subsidies from both national and European funds and (ii) the effects of cooperation and R&D on firms? innovation performance within "catching-up" in Central and Eastern Europe. 
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Content available remote

MIGRATION AND UNEMPLOYMENT: A CASE STUDY OF DENMARK

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EN
Our paper analysis the link between migration and unemployment based on the case study of selected municipalities in Denmark. Until recently, Denmark has been very generous in terms of opening its doors to migrants from all over the world. As a result, it became one of the favorite destinations for migrants, especially those of non-Western origin. We employ the cross-sectional econometrics analysis with two time dummy variables and measured the effect which entails the level of the total immigration on the unemployment rate, as well as the effect of presence in the economy of non-Western immigrants, on the unemployment rate as a dependent variable. The influx of immigration on the unemployment rate is not a one measurement of the immigration impact on the economy of the host country. There are many other effects such as a net contribution of immigration to the public sector, effect of immigration on the wage level participation rate and many others. In general, our results show that changes in the foreigner-born population does not cause the significant changes in the unemployment rate
EN
In environmental epidemiology, time series analyses represent a widely used statistical tool. However, though being commonly used, there is soften confusion regarding the specific requirements, such as which link function might be most appropriate, when or how to control for seasonality or how to account for lags. The present overview draws from experiences in other disciplines and discusses the proper execution of time series analyses based on considerations that are relevant in environmental epidemiology. Time series analysis in environmental epidemiology focuses on acute events caused by short-term changes in exposure. These exposures should be fairly wide-spread affecting a large number of persons, usually all inhabitants of a political entity. Pollutants in air or drinking water as well as meteorological factors serve as typical examples. Despite the many time series analyses performed world-wide, some health effects that would lend themselves to that approach are still under-explored. This would include also some neurological and psychiatric endpoints.
PL
Polski rynek sektora zintegrowanych systemów zarządzania charakteryzuje dynamiczność na przestrzeni ostatnich lat. Niezbędnym narzędziem analitycznym i prognostycznym jakim się posłużono w niniejszym badaniu, okazały się modele regresyjne. Wytworzono na podstawie analizy przychodów (w tys.) najlepszych firm IT sektora ERP modele prognostyczne na przestrzeni lat 2014-2017. Dane empiryczne pozyskano z serwisu internetowego Computerworld obejmujące lata 2008-2013. Dopasowanie modelu prognozy do danych zmierzono współczynnikiem determinacji i regresji. W ujęciu całościowym wykazano bardzo dobre dopasowanie danych empirycznych u większości firm IT. Kolejno oszacowano najwyższe wartości dynamiki rozwoju które przypadły na lata 2011, a najniższe w 2008 roku. Reasumując analiza poszczególnych firm daje do zrozumienia o ciągłych zmianach. Badania empiryczne w naukach o zarządzaniu usprawniają zarządzanie informacją w procesie podejmowanie właściwych decyzji [Sułkowski, 2005]. Spowodowane to może być tym, że na polskim rynku według danych GUS wciąż utrzymuje się bardzo mały odsetek korzysta z rozwiązań klasy ERP małych i średnich firm (ok. 10%). Jedynie duże przedsiębiorstwa wykazują większe zainteresowanie zintegrowanymi systemami zarządzania (ok. 60%).
EN
Polish market of sector of integrated management systems is characterized by dynamism over the past years. An indispensable tool for analysis and predictor which was used in this study proved to regression models. Created based on an analysis of income (in thou.) the best IT companies of sector ERP prediction models over the years 2014-2017. The empirical data were obtained from the website Computerworld covering the years 2008-2013. Fitting of prediction models to the data measured by the coefficient of determination and regression. Taken as a whole was obtained a very good fit empirical data for most IT companies. Consecutively estimated the dynamics of the highest values that were in the years 2011, and the lowest in 2008. Summing up the analysis of individual companies implicate of continuous changes. Empirical research in the sciences of managing enhance management of information in the process of making the right decisions [Sułkowski, 2005] This may be caused by the fact that the Polish market according to GUS data still remains a very small percentage of the use of ERP solutions for small and medium-sized companies (approx. 10%). Solely large companies demonstrate greater interest in integrated management systems (approx. 60%).
EN
The main purpose of this work is to analyse the phenomenon of enterprises’ bankruptcy in Poland in 2004-2013 and attempt to build regression models defining the relationship between the number of bankrupted companies and selected macroeconomic parameters of the national economy. The analysis is based on Coface Poland reports presenting the phenomenon of bankruptcy in Poland of branches, provinces, legal forms of companies and types of bankruptcy proceedings. Studies have shown that the greatest risk of bankruptcy refers to metals production and fabricated metal products enterprises, manufacture of food products and beverages, wholesale trade, construction, micro and small enterprises, enterprises under the age of 10 years and companies from Mazovia region, Silesia and Lower Silesia. The estimated parameters of the regression models showed that the number of bankruptcies in Poland is strongly determined i.a. by the number of registered companies, GDP growth, dynamics of changes in fixed capital formation and changes in FOREIGN EXCHANGE RATES.
PL
Głównym celem pracy jest analiza zjawiska upadłości przedsiębiorstw w Polsce w latach 2004-2013 oraz próba budowy modeli regresji określających związki między liczbą upadłych przedsiębiorstw a wybranymi parametrami makroekonomicznymi gospodarki narodowej. Analizę oparto na raportach wywiadowni gospodarczej Coface Poland, prezentujących zjawisko upadłości w Polsce w przekroju branż, województw, form prawnych przedsiębiorstw oraz typów postępowania upadłościowego. Badania wykazały, że największe ryzyko upadłości dotyczy: przedsiębiorstw produkcji metali i metalowych wyrobów gotowych, produkcji artykułów spożywczych i napojów, handlu hurtowego, budownictwa, mikro- i małych przedsiębiorstw, przedsiębiorstw w wieku do 10 lat oraz przedsiębiorstw z województw mazowieckiego, śląskiego i dolnośląskiego. Oszacowane parametry modeli regresji wykazały, że liczba upadłości w Polsce jest silnie determinowana m.in. przez: liczbę zarejestrowanych przedsiębiorstw ogółem, dynamikę PKB, dynamikę zmian nakładów na środki trwałe oraz zmiany kursów walutowych.
PL
W pracy przedstawiono wyniki eksperymentu przeprowadzonego w celu predykcyjnym na rynku walutowym. Założono, że rynek nie jest efektywny i daje się z przeszłości wyekstrahować wiedzę o błędach popełnionych przez uczestników wybranej platformy brokerskiej. Dla wykonania predykcji wykorzystano zmodyfikowaną metodę GMDH (Group Method of Data Handling) umożliwiającą sukcesywny wybór nieliniowego modelu wielomianowego najlepiej w danym kroku opisującego rynek. Przedstawiono interesujące wyniki eksperymentu na danych historycznych potwierdzającego użyteczność metody. Danymi wejściowymi były zarejestrowane na platformie zachowania inwestorów – rozkład otwartych pozycji i złożonych zleceń. Stąd – rozpatrywane podejście można zaliczyć do modelowania behawioralnego.
EN
The paper presents the results of an experiment concerning prediction of the foreign exchange market. It was assumed, that the market is not efficient and that it is possible to extract from the past the knowledge regarding traders’ mistakes. A modified version of GMDH method was used for prediction, which allows for successive selection of such nonlinear polynomial model, that describes the market most adequately at a particular moment. Presented results confirm usefulness of the proposed method. Input data was comprised of the information on traders behaviour, registered by the brokerage platform, regarding open positions and orders. Hence, such a solution can be thought of as behavioural modelling.
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