Central European Review of Economics & Finance最新文献_第3页

Intra-Industry Competitiveness of the European Union Member States by Industry in 2004–2015 2004-2015年欧盟成员国产业内竞争力分析

Central European Review of Economics & Finance Pub Date : 2018-12-31 DOI: 10.24136/CEREF.2018.028

Wojciech Polan

引用次数: 1

Impact of the Accounting Standards Applied on the Assessment of the Financial Situation of a Company from the Mining Sector 会计准则对某矿业公司财务状况评估的影响

Central European Review of Economics & Finance Pub Date : 2018-12-31 DOI: 10.24136/CEREF.2018.029

Michał Wierzbięta

引用次数: 0

Use of Six Sigma for Quality Assurance in the Arms Industry 六西格玛在武器工业质量保证中的应用

Central European Review of Economics & Finance Pub Date : 2018-10-31 DOI: 10.24136/CEREF.2018.024

R. Borek-Wojciechowska, Jarosław Figarski, W. Pokora

引用次数: 0

Characteristics of Sustainable Bioeconomy in the CEE Macro-region 中东欧宏观区域可持续生物经济特征

Central European Review of Economics & Finance Pub Date : 2018-10-31 DOI: 10.24136/CEREF.2018.023

V. Vásáry, Dorottya Szabó

{"title":"Characteristics of Sustainable Bioeconomy in the CEE Macro-region","authors":"V. Vásáry, Dorottya Szabó","doi":"10.24136/CEREF.2018.023","DOIUrl":"https://doi.org/10.24136/CEREF.2018.023","url":null,"abstract":"In the coming decades to achieve further progress in sustainable growth of agriculture, aquaculture, forestry and food industry in the CEE countries there is a need to face specific challenges through the lens of bioeconomy, thus by shifting the emphasis to research, innovation and transnational cooperation for knowledge-based development. A shared strategic research and innovation framework that has already been offered by the Central-Eastern European Initiative for Knowledge-based Agriculture, Aquaculture and Forestry in the Bioeconomy, i.e. by the BIOEAST Initiative might enable these countries to work towards the development of a sustainable bioeconomy while effectively joining the European Research Area. The study is aimed at conceptualizing bioeconomy, analysing key socio-economic indicators of the ‘BIOEAST countries’ bioeconomy and describing the implications for policymakers based on the results of the ‘BIOEAST Bioeconomy Capacity Building Survey’. Based on the results of the survey the major findings of the research verify and strengthen the objectives of the BIOEAST Initiative. The individual results of the survey in terms of major bottlenecks in the supply chain, missing elements hindering competitiveness, the opportunities to raise competitiveness and functions of the intervention system led to the conclusion that the creation of sustainable bioeconomy explicitly requires triple-helix stakeholders to find efficient collaboration mechanisms and build synergies.","PeriodicalId":152320,"journal":{"name":"Central European Review of Economics & Finance","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132863240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

The Limits of the Freedom of a Commune Council in Determining and Differentiating of Property Tax Rates 公社委员会在确定和区分房产税率方面的自由限制

Central European Review of Economics & Finance Pub Date : 2018-10-31 DOI: 10.24136/CEREF.2018.026

Zbigniew Ofiarski

引用次数: 1

Local Authorities’ Funds as Sources of Revenues of the Metropolitan Association 作为都市协会收入来源的地方当局资金

Central European Review of Economics & Finance Pub Date : 2018-10-31 DOI: 10.24136/CEREF.2018.025

Małgorzata Ofiarska

{"title":"Local Authorities’ Funds as Sources of Revenues of the Metropolitan Association","authors":"Małgorzata Ofiarska","doi":"10.24136/CEREF.2018.025","DOIUrl":"https://doi.org/10.24136/CEREF.2018.025","url":null,"abstract":"The objective of the study is to analyse and evaluate the legislation in force governing the sources of revenues of metropolitan associations. The statutory catalogue of the sources of revenues of metropolitan associations includes funds derived from local authorities that, to a limited extent, may be influenced by the bodies of metropolitan associations or the bodies of member municipalities. In the course of research, with the application of the dogmatic-legal method supplemented with an empirical-analytic method, the following hypothesis has been verified: a potential lack of relevance of funds, in static terms, with respect to the scope of public tasks of metropolitan associations as provided for by the Act may be adjusted jointly by their bodies and their members. The principles of the amounts and collection of subscriptions from the municipalities in the Górnośląsko (Upper-Silesian)-Zagłębiowska Metropolis, the proportion of personal-income tax receipts from natural persons residing within said municipalities, and the procedure under which subsidies are made from municipality budgets to metropolitan association budgets have been presented. It has been determined that the main source of revenues is the proceeds of personal-income tax. Subscriptions have been found to be of supplementary importance, whereas subsidies from municipality budgets have not been recorded.","PeriodicalId":152320,"journal":{"name":"Central European Review of Economics & Finance","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122355394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Integration of the Financial Market EU after the Financial Crisis 金融危机后欧盟金融市场一体化

Central European Review of Economics & Finance Pub Date : 2018-10-31 DOI: 10.24136/ceref.2018.027

Anna Krawczyk-Sawicka

引用次数: 0

Corrective Action Plans for Local Governments as Their Financial Health Barometers? 地方政府财政健康晴雨表的整改计划?

Central European Review of Economics & Finance Pub Date : 2018-08-31 DOI: 10.24136/CEREF.2018.019

I. Kowalska

引用次数: 0

Local Government Debt Control Methods by Regional Chambers of Audit 地方审计署的地方政府债务控制方法

Central European Review of Economics & Finance Pub Date : 2018-08-31 DOI: 10.24136/ceref.2018.021

Mirosław Legutko

{"title":"Local Government Debt Control Methods by Regional Chambers of Audit","authors":"Mirosław Legutko","doi":"10.24136/ceref.2018.021","DOIUrl":"https://doi.org/10.24136/ceref.2018.021","url":null,"abstract":"The aim of this paper was to evaluate the system of control over local government debt exercised by the Regional Chambers of Audit (RCA) and to present the conclusions and expectations resulting from this assessment both generated by the RCA and applicable to the RCA within the scope of conducted debt audits. The method applied to assess legal regulations included analysis of legislative documents, i.e. primarily the Constitution, the Public Finance Act of 27 August 2009, Act of 7 October 1992 on Regional Chambers of Audit and the Regulation of the Minister of Finance of 28 December 2011 on the detailed manner of classifying debt titles classified as public debt. The analyses contained in this paper cover the period from 2014, when the Individual Debt Ratio defined in art. 243 of the Public Finance Act came into force, until 2018. The presented data and regulations confirm the correct functioning of the extensive control system in this respect. Every year, the number of negative assessments of local government debts decreases. However, it seems necessary to eliminate negative phenomena, such as: extending debt repayment period, use of unlimited types of debt titles and falsification of reporting data. The elimination of these negative phenomena may be achieved through amendments to the currently binding law regulating obtaining funding by local governments.","PeriodicalId":152320,"journal":{"name":"Central European Review of Economics & Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128427042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

TFP determinants in European Union member states in 2000-2014 in the light of panel study results 基于小组研究结果的2000-2014年欧盟成员国TFP决定因素分析

Central European Review of Economics & Finance Pub Date : 2018-08-31 DOI: 10.24136/CEREF.2018.022

Izabela Młynarzewska-Borowiec

引用次数: 0