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Problem kapitalizacji subsydiów w rolnictwie

100%
Góral J., Kulawik J.
Zagadnienia Ekonomiki Rolnej
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2015
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issue 1(342)
3-24
EN
The capitalization of the subsidies is a process of depositing them in the rental rates, prices of farmland and values of farm’s assets. For example, the capitalization of direct payments is the part of rent increase due to the introduction of these payments. Generally, it is evaluated as a negative impact, which may be in conflict with the improvement of competitiveness of farms. The capitalization of support is a major source of inefficiency of direct transfers to agriculture, particularly those designed to improve the income situation of farmers. Empirical studies differ as to the level of capitalization, its mechanisms, dynamics and conditions. To sum up the foregoing and the results of previous studies, it is clear that the capitalization of subsidies in agriculture is a fact. Its source, nature, intensity and consequences are conditioned in many ways.
2
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Impact of the global green factor on the capitalization of oil companies in Russia

100%
Filimonova I., Komarova A., Mishenin M.
Oeconomia Copernicana
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2020
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vol. 11
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issue 2
309-324
EN
Research background: This paper studies the impact of a new so-called green factor on the capitalization of petroleum companies, which is becoming highly relevant in view of the signing of the Paris agreements in 2015 and the support for clean energy. Although society, international organizations, and government authorities encourage companies to reduce their environmental impact, one of the main reasons for responsible behavior is still economic efficiency. The oil industry, on the one hand, faces one of the most volatile markets and, on the other hand, has one of the largest environmental impacts of any industry. That requires a detailed study of interconnections between market capitalization and the green factor. Purpose of the article: A comprehensive study of factors affecting the level of capitalization of oil and gas companies in Russia and identification of the most significant among them with a special focus on the green factor. Methods: Econometric analysis of panel data for Russian petroleum companies. The database includes indicators for six major Russian oil companies from 2011 to 2018. The following groups of factors are analyzed to explain the change in the companies' capitalization: macroeconomic (GDP and inflation in Russia), microeconomic (companies' revenue, net profit, tax payment, return on assets, return on equity, ratio of borrowed capital to equity), industrial (oil export, refining, production and proven reserves of the companies), and the green factor. Findings & Value added: The selection of factors showed that the size of capitalization has been influenced most significantly by the following: the volume of the company's proven reserves, net profit, tax burden, and the green factor based on the policy of minimizing environmental damage. This result shows that investors consider companies with high environmental performance to be more valuable than companies with similar financial results but lower environmental ratings.
3
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Corporate expenditures on R&D

100%
Żukowski M., Białek-Jaworska A.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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2018
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issue 515
65-75
EN
The study identifies factors determining accounting policy in respect to signaling results of undertaken R&D activity. Under International Financial Reporting Standards there is a choice between the capitalization of R&D expenses in the form of intangible assets or treating them as reporting period costs thus decreasing financial result. In order to test if the decision to capitalize development expenditures is a way of signaling the success of undertaken research and development (R&D) activity to the stakeholders, a logistic regression analysis was performed on a sample of 112 non-financial firms listed on the WSE in 2010–2013. Development of enterprises in the global market depends on the implementation of innovative products and services. This can be achieved through the use of available intellectual resources and by investing in the R&D activity.
4

A Brief Overview of Social Network Analysis and its Current State within Romanian Sociology

75%
Hâncean M.-G.
International Review of Social Research
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2013
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vol. 3
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issue 3
5-11
EN
The field of social network studies has been growing within the last 40 years, gathering scholars from a wide range of disciplines (biology, chemistry, geography, international relations, mathematics, political sciences, sociology etc.) and covering diverse substantive research topics. Using Google metrics, the scientific production within the field it is shown to follow an ascending trend since the late 60s. Within the Romanian sociology, social network analysis is still in his early spring, network studies being low in number and rather peripheral. This note gives a brief overview of social network analysis and makes some short references to the current state of the network studies within Romanian sociology
5
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Psaní velkých písmen v češtině – výsledky dotazníkového šetření

63%
Pravdová M.
Naše řeč (Our Speech)
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2013
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vol. 96
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issue 1
1-17
EN
The paper presents the results of the sociolinguistic survey Capitalization in Czech. The survey was conducted by the Department of Language Culture, Insitute of the Czech Language, Czech Academy of Sciences, from January 1 to June 30, 2012. The aim of the questionnaire survey was to monitor the knowledge of the current capitalization codification as well as the attitudes towards capitalization and possible changes in codification. The survey yielded 12,308 completed questionnaires (from 18,646 participants). The capitalization rules for names included in the survey were known to 59 % of the participants. A statistical analysis of the survey data revealed both differing levels of the capitalization rules knowledge among individual groups of participants, as well as conservative attitudes (86 % of the participants preffered the preservation of the current codification).
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Keltové a Germáni i keltové a germáni. O psaní velkých písmen v názvech etnik a umělých myšlenkových konstruktů

63%
Salač V.
Naše řeč (Our Speech)
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2023
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vol. 106
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issue 3
185-191
EN
Demonyms (words expressing affiliation to an ethnic group, nation, state, city, etc.) need to be capitalized in the Czech language. However, research in various disciplines in recent decades has shown that some names that have been clearly understood as designations of the affiliation to a nation or an ethnic group do not correspond to the current understanding of these terms. Such designations include the words Keltové (Celts) and Germáni (ancient Germans), which in fact represent constructs artificially created by ancient Greek and Roman authors to denote large groups of barbarians regardless of what these barbarians called themselves, how they identified themselves, what languages they spoke, etc. If we regard the Celts or the ancient Germans as artificial constructs rather than ethnic groups, however, they need to be written with small initial letters according to the rules of the Czech orthography – keltové and germáni.
7
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Psaní velkých písmen v tzv. druhové složce pojmenování

51%
Beneš M.
Naše řeč (Our Speech)
|
2012
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vol. 95
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issue 4
169-181
EN
This paper deals with the capitalization in Czech (in one of its functions, specifically signalling the proprial status of particular language item). In the first, general part, a new approach is proposed which, as it is argued here, may serve as theoretical background for the description of the rules of (Czech) capitalization more effectively than the traditional approach based on the somewhat uncertain definition “being the part of proper noun”. Each naming item (řeka Labe) is divided into two components: the so-called generic component, which serves as a description of the type of the object being referred to (řeka ‘river’) within the naming item and the so-called proprial component, i.e. the proper name itself ascribed to this particular object (Labe). In the second, practical part, applications and advantages of this approach are demonstrated using the example of capitalization description in the so-called generic component of the naming item.
8
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Psaní velkých písmen v samostatně vydaných českých Nových zákonech 15. a 16. století

51%
Nývltová M.
Naše řeč (Our Speech)
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2016
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vol. 99
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issue 4
189-206
EN
This paper examines the development of capitalization in early printed Czech New Testaments. The method employed was the same as in previous studies by Fidlerová, Dittmann and Vladimírová, who examined the majuscules in Old Czech Bibles. The research presented aimed to to confirm and further develop their results on the basis of several separately published New Testaments. The chosen editions were analysed on the lexical level. The percentage of capitals in various categories of substantives, adjectives and numerals was calculated. The increased usage of majuscules in the Melantrich prints was confirmed. Blahoslav’s New Testament was similar to the pre-Melantrich editions.
9
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Czy RRSO prawidłowo pokazuje rzeczywisty koszt kredytu ponoszony przez dłużnika?

51%
Prewysz-Kwinto P., Redo M.
Studia i Prace Kolegium Zarządzania i Finansów
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2022
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issue 187
57-72
EN
The Annual Percentage Rate of Charge (APRC) is currently the most popular in all EU countries and at the same time the most important indicator determining the total cost of debt, aimed at facilitating the selection of the best (the cheapest) loan product. This study, as one of the first, contests the informative value of this very popular indicator, which has been calculated in Poland for two decades now. Due to the complexity of the problem, the authors of this study focused only on proving that the APRC, contrary to the definition contained in the Consumer Credit Act, which introduced the obligation to calculate and publish the value of this measure, does not show the true (i.e. actual) cost of debt. Moreover, they explained that the main reason for this was a wrong assumptions made in the EU when establishing the formula for calculating this indicator that a loan for the debtor is an investment and that the borrower’s point of view is the same as that of the lender. As a result, the APRC formula uses the methods of financial mathematics created for the world of investment, and inconsistent with the assessment of the cost of debt. In order to convince their thesis to be correct, the authors prove that the application of the APRC formula results in a false cost of debt (i.e. overstated or underestimated to a different extent – depending on the conditions of the loan product), which confirms that the APRC indicator does not show what we commonly think and what – according to the definition included in the Consumer Credit Act – should show. The conclusions contained in the study are important for all people planning to take out a loan in the future, taking into account the value of this popular indicator. Moreover, they are an appeal to institutional entities in Poland – to the legislator, supervisory institutions, financial institutions, financial portals, media and finally public figures – to stop propagating erroneous information about the APRC indicator and to help in introducing changes to its informational value in the Consumer Credit Act and in the dissemination of correct information about what the APRC really is.
PL
Rzeczywista Roczna Stopa Oprocentowania (RRSO) jest najbardziej popularnym we wszystkich państwach UE i jednocześnie najważniejszym miernikiem określającym całkowity koszt długu, który ma ułatwić wybór najlepszego (najtańszego) produktu kredytowego. Niniejszy artykuł jako jeden z pierwszych poddaje w wątpliwość wartość informacyjną tego miernika, niezwykle popularnego i wyliczanego w Polsce już od dwóch dekad. Autorzy wykazali, że RRSO, wbrew definicji zawartej w ustawie o kredycie konsumenckim, nie pokazuje prawdziwego (tj. rzeczywistego) kosztu długu. Ponadto wyjaśnili, że głównym tego powodem jest błędne założenie, które przyjęto w UE przy opracowaniu formuły obliczania tego miernika, że kredyt dla dłużnika to inwestycja oraz że punkt widzenia kredytobiorcy jest tożsamy z punktem widzenia kredytodawcy. W efekcie w formule RRSO wykorzystano zasady matematyki finansowej stworzone dla świata inwestycji, a nieprzystające do oceny kosztu długu. Żeby przekonać do słuszności swojej tezy, autorzy wykazali, że w wyniku zastosowania obowiązującej formuły RRSO uzyskuje się nieprawdziwy koszt długu (tj. w różnym stopniu zawyżony lub zaniżony – w zależności od warunków produktu kredytowego), co potwierdza, że wskaźnik RRSO nie ukazuje tego, co powszechnie sądzimy i co – zgodnie z definicją zawartą w ustawie o kredycie konsumenckim – powinien pokazywać. Wnioski zawarte w artykule są istotne dla wszystkich osób, które planują w przyszłości zaciągać kredyt, sugerując się wartością tego popularnego miernika. Co ważniejsze, stanowią apel do podmiotów instytucjonalnych w Polsce – do ustawodawcy, instytucji nadzoru, instytucji finansowych, portali finansowych, mediów czy wreszcie osób publicznych – by zaprzestały propagowania błędnych informacji na temat wskaźnika RRSO i pomogły w dokonaniu zmian w zakresie jego wartości informacyjnej w ustawie o kredycie konsumenckim oraz w upowszechnianiu prawidłowych informacji, czym naprawdę jest RRSO.
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