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Acta Universitatis Lodziensis Folia Oeconomica最新文献

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Directions for the Reconstruction of the Tax System in Poland – a Growth‑Enhancing Proposal 《波兰税收制度重建方向——促进增长的建议》
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2021-07-08 DOI: 10.18778/0208-6018.353.05
Jakub Karnowski, A. Rzońca
{"title":"Directions for the Reconstruction of the Tax System in Poland – a Growth‑Enhancing Proposal","authors":"Jakub Karnowski, A. Rzońca","doi":"10.18778/0208-6018.353.05","DOIUrl":"https://doi.org/10.18778/0208-6018.353.05","url":null,"abstract":"The paper aims to present directions for the growth‑enhancing reconstruction of the tax system in Poland. It presents a diagnosis of the main strengths and weaknesses of that system. Based on this diagnosis and a review of the literature, the authors propose a package of recommendations whose introduction would be conducive to economic growth. The recommendations include: shifting the burden of taxation from income, in particular low labour income, to consumption; exempting low earners from a part of social security contributions; the introduction of the possibility for local governments to increase the PIT-free allowance above the centrally set base amount; the unification of the basis for the PIT, National Health Fund and Social Insurance Institution contributions; the elimination of differences in contributions for different types of contracts on the basis of which work is performed; the extension of one‑off amortisation to all machine investments; and the elimination of sectoral taxes.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44193706","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
Selected Remarks on Highly D‑efficient Spring Balance Weighing Designs 关于高效弹簧秤称重设计的几点意见
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2021-07-01 DOI: 10.18778/0208-6018.353.04
M. Graczyk, B. Ceranka
{"title":"Selected Remarks on Highly D‑efficient Spring Balance Weighing Designs","authors":"M. Graczyk, B. Ceranka","doi":"10.18778/0208-6018.353.04","DOIUrl":"https://doi.org/10.18778/0208-6018.353.04","url":null,"abstract":"Here, we consider a new construction method of determining highly D-efficient spring balance weighing designs in classes in which a D-optimal design does not exist. We give some conditions determining the relations between the parameters of such designs and construction examples.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43525050","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
Sentiment Classification of Bank Clients’ Reviews Written in the Polish Language 银行客户波兰语评论的情感分类
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2021-06-30 DOI: 10.18778/0208-6018.353.03
A. Idczak
{"title":"Sentiment Classification of Bank Clients’ Reviews Written in the Polish Language","authors":"A. Idczak","doi":"10.18778/0208-6018.353.03","DOIUrl":"https://doi.org/10.18778/0208-6018.353.03","url":null,"abstract":"It is estimated that approximately 80% of all data gathered by companies are text documents. This article is devoted to one of the most common problems in text mining, i.e. text classification in sentiment analysis, which focuses on determining the sentiment of a document. A lack of defined structure of the text makes this problem more challenging. This has led to the development of various techniques used in determining the sentiment of a document. In this paper, a comparative analysis of two methods in sentiment classification, a naive Bayes classifier and logistic regression, was conducted. Analysed texts are written in the Polish language and come from banks. The classification was conducted by means of a bag‑of‑n‑grams approach, where a text document is presented as a set of terms and each term consists of n words. The results show that logistic regression performed better.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46110864","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
Polish Domestic Tourism in the Face of SARS‑CoV–2 Pandemic 面对SARS - CoV-2大流行的波兰国内旅游
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2021-01-01 DOI: 10.18778/0208-6018.353.02
Aneta Piechaczek
{"title":"Polish Domestic Tourism in the Face of SARS‑CoV–2 Pandemic","authors":"Aneta Piechaczek","doi":"10.18778/0208-6018.353.02","DOIUrl":"https://doi.org/10.18778/0208-6018.353.02","url":null,"abstract":"Streszczenie: Artykuł skupia się na tematyce rynku turystycznego w obliczu pandemii SARS-CoV-2. Jego celem jest zweryfikowanie, czy polska turystyka w tym okresie faktycznie odnotowała tak znaczący spadek zainteresowania. Badania oparte są na danych wtórnych pochodzących z raportów Głównego Urzędu Statystycznego, dotyczących wykorzystania baz noclegowych w Polsce zarówno przez Polaków, jak i turystów zagranicznych. Usługi noclegowe oferowane przez bazy noclegowe stanowią jedną z podstawowych usług turystycznych wchodzących w skład rynku turystycznego. Zweryfikowanie, jak wyglądała ich sytuacja w okresie wakacyjnym 2020, jest więc jedną z najprostszych możliwości oszacowania wpływu pandemii na rynek turystyki w Polsce. Praca obejmuje również porównanie danych dotyczących polskich turystów w 2020 roku w odniesieniu do lat ubiegłych. Badania przeprowadzono na podstawie analizy wariancji ANOVA.Alternate abstract:The paper focuses on the tourism market in the face of the SARS-CoV-2 pandemic. Its aim is to verify whether Polish tourism in this period actually recorded such a significant drop in interest. The research is based on secondary data from the reports of Statistics Poland concerning the use of accommodation facilities in Poland by both Poles and foreign tourists. Accommodation services offered by accommodation facilities constitute one of the basic tourist services included in the tourist market. Verifying their situation in the holiday season 2020 is therefore one of the easiest ways to estimate the impact of the pandemic on the tourism market in Poland. The paper also includes a comparison of data on Polish tourists in 2020 in relation to previous years. The research was conducted with the use of ANOVA analysis of variance.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67610630","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
A Modification of the Leacock-Chodorow Measure of the Semantic Relatedness of Concepts Leacock-Chodorow概念语义关系测度的一个修正
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2020-12-15 DOI: 10.18778/0208-6018.351.06
J. Korzeniewski
{"title":"A Modification of the Leacock-Chodorow Measure of the Semantic Relatedness of Concepts","authors":"J. Korzeniewski","doi":"10.18778/0208-6018.351.06","DOIUrl":"https://doi.org/10.18778/0208-6018.351.06","url":null,"abstract":"The measures of the semantic relatedness of concepts can be categorised into two types: knowledge‑based methods and corpus‑based methods. Knowledge‑based techniques make use of man‑created dictionaries, thesauruses and other artefacts as a source of knowledge. Corpus‑based techniques assess the semantic similarity of two concepts making use of large corpora of text documents. Some researchers claim that knowledge‑based measures outperform corpus‑based ones, but it is much more important to observe that the latter ones are heavily corpus dependent. In this article, we propose to modify the best WordNet‑based method of assessing semantic relatedness, i.e. the Leacock‑Chodorow measure. This measure has proven to be the best in several studies and has a very simple formula. We asses our proposal on the basis of two popular benchmark sets of pairs of concepts, i.e. the Ruben‑Goodenough set of 65 pairs of concepts and the Fickelstein set of 353 pairs of terms. The results prove that our proposal outperforms the traditional Leacock‑Chodorow measure.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45063965","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
Integrated Management of Metropolitan Areas in Romania 罗马尼亚都市地区的综合管理
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2020-12-15 DOI: 10.18778/0208-6018.351.04
J. Danielewicz
{"title":"Integrated Management of Metropolitan Areas in Romania","authors":"J. Danielewicz","doi":"10.18778/0208-6018.351.04","DOIUrl":"https://doi.org/10.18778/0208-6018.351.04","url":null,"abstract":"The rapid urbanisation of the world leads, among others, to dynamic development of metropolitan areas. The functional relationships between territorial units which make up a metropolitan area mean that the preparation of economically, spatially and environmentally coherent strategies needs to be coordinated at the metropolitan level in order to prevent negative effects of metropolisation and to ensure sustainable development of such an area. This in turn requires that the approach towards managing development shifts in favour of governance and integrated strategies. The paper aims at assessing whether the integrated planning and management is used in metropolitan areas in Romania. The desk research method was applied to analyse Romanian legislation for metropolitan areas, integrated strategies for the development of metropolitan areas and reports on their implementation. Interviews with representatives of selected associations of metropolitan areas provided additional valuable insight.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47984931","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
Potrzeby i marzenia seniorów jako czynniki pomyślnego starzenia się
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2020-12-15 DOI: 10.18778/0208-6018.351.03
Małgorzata Rejter
{"title":"Potrzeby i marzenia seniorów jako czynniki pomyślnego starzenia się","authors":"Małgorzata Rejter","doi":"10.18778/0208-6018.351.03","DOIUrl":"https://doi.org/10.18778/0208-6018.351.03","url":null,"abstract":"Celem artykułu jest identyfikacja potrzeb i marzeń seniorów, które uważane są w literaturze za czynnik pomyślnego starzenia się. Ważnym aspektem poruszanym w opracowaniu są również potrzeby zdrowotne, opiekuńcze i mieszkaniowe seniorów. Trudno poznać i zrozumieć spersonalizowane potrzeby starszych ludzi tylko poprzez wykorzystanie metod statystycznych czy ekonometrycznych. Dlatego jako główną metodę jakościową w pracy zastosowano wywiady przeprowadzone z kilkorgiem seniorów. Tylko dzięki takim bezpośrednim badaniom społecznym możemy zrozumieć ich potrzeby i marzenia. Realizacja możliwych do spełniania marzeń, a nawet same marzenia, stanowią cząstkę szczęścia, które przyczynia się do wydłużenia życia. Stan zdrowia seniorów wpływa w istotny sposób na ich zdolności do właściwego rozpoznawania i oceny rzeczywistości. Zły stan zdrowia ogranicza możliwość samodzielnego funkcjonowania w przestrzeni miejskiej. Kończy się to izolacją w mieszkaniu, która daje niekorzystne efekty, polegające na braku satysfakcji, i nie pozwala realizować swoich potrzeb oraz spełniać marzeń. Zidentyfikowane potrzeby i marzenia seniorów mogą pomóc w podejmowaniu odpowiednich działań dostosowujących przestrzeń miasta do ich wymagań i możliwości.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43761330","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
The Impact of Gender on Unemployment: Cross‑country and Within‑country Analysis of the European Labour Markets during Economic Recession 性别对失业的影响：经济衰退期间欧洲劳动力市场的跨国和国内分析
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2020-12-15 DOI: 10.18778/0208-6018.351.05
Tatiana Medková
{"title":"The Impact of Gender on Unemployment: Cross‑country and Within‑country Analysis of the European Labour Markets during Economic Recession","authors":"Tatiana Medková","doi":"10.18778/0208-6018.351.05","DOIUrl":"https://doi.org/10.18778/0208-6018.351.05","url":null,"abstract":"This paper investigates the impact of gender on the individual probability of being unemployed and makes a cross‑country comparison across 13 European countries during the European recession. Applying a general logit model for each country and capital, whilst controlling for the year, as well as for individual and regional characteristics, the probability of unemployment was estimated using individual labour force data from 2011 to 2014. Cook’s distance is used to examine the differences between labour markets of capital regions (or cities) and non‑capital regions. Using the size of Cook’s distance, models are calibrated, and models which include the degree of urbanization and occupation type are evaluated. The results are presented in the form of a spatial map and show that gender affects the probability of unemployment in the majority of the analysed countries. Overall, the effect is lower in capital than in non‑capital regions.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41637953","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
Application of Association Analysis to Detect Collusive Behaviour in Public Tenders 关联分析在招投标串通行为检测中的应用
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2020-12-15 DOI: 10.18778/0208-6018.351.01
Łukasz Ziarko
{"title":"Application of Association Analysis to Detect Collusive Behaviour in Public Tenders","authors":"Łukasz Ziarko","doi":"10.18778/0208-6018.351.01","DOIUrl":"https://doi.org/10.18778/0208-6018.351.01","url":null,"abstract":"The purpose of this study is to examine the conditions required for the application of association analysis in the identification of the collusive behaviour of contractors in public tenders. It also focuses on determining the values of the confidence and lift measures that will describe the rules specific to a tender cartel. Worldwide research has aimed to develop effective and easy‑to‑use screening tests to identify cartel cases in public procurement. The recent research focuses on price (its distribution, variance, range) and classifiers allowing for detection of contractors whose mode of operation deviates from that commonly observed. This study follows the direction of current research. The main results of the study include the confirmation of the applicability of the method for the detection of colluding entities and the determination of the value of the confidence and lift measures specific to cartel cases. The policymakers, law enforcement agencies, contracting authorities and competitors of the cartels can use the proposed method to eliminate or at least to limit the scale of the problem. The main shortcoming of the application of the results is the inability to apply them to cartels pursuing an avoidance strategy. Further research will be conducted to develop a conceptual application of association analysis to all cartel strategies.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48069445","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
Struktura wypłat z bankomatów z uwzględnieniem typów ich lokalizacji 考虑位置类型的ATM提款结构
Acta Universitatis Lodziensis Folia Oeconomica Pub Date : 2020-06-22 DOI: 10.18778/0208-6018.348.08
H. Gurgul, M. Suder
{"title":"Struktura wypłat z bankomatów z uwzględnieniem typów ich lokalizacji","authors":"H. Gurgul, M. Suder","doi":"10.18778/0208-6018.348.08","DOIUrl":"https://doi.org/10.18778/0208-6018.348.08","url":null,"abstract":"Jednym z elementów procesu zarządzania siecią bankomatową jest dogłębna analiza struktury wypłat z poszczególnych bankomatów oraz z określonych grup bankomatów o zbliżonej lokalizacji. Jest to element niezbędny przy podejmowaniu decyzji o wyborze lokalizacji dla nowych bankomatów oraz o likwidacji określonego bankomatu lub bankomatów z jakiegoś typu lokalizacji. Ważnymi elementami struktury wypłat, zwłaszcza w ujęciu opłacalności funkcjonowania bankomatu, są liczba oraz wielkość wypłat z bankomatu. Liczba wypłat z bankomatu jest związana bezpośrednio z przychodami operatora z tytułu opłaty interchange oraz reklam wyświetlanych podczas korzystania z bankomatu przez klienta. Im większa liczba operacji wypłat, tym większe przychody dla operatora sieci. Z kolei wielkość wypłat powiązana jest bezpośrednio z kosztami, jakie ponosi operator. Większe wypłaty z danego bankomatu oznaczają wyższe koszty związane z przygotowaniem i dostarczeniem gotówki do bankomatu oraz jej „zamrożeniem” w bankomacie. Celem przeprowadzonych badań jest wskazanie tych typów lokalizacji bankomatów, które potencjalnie przynoszą największe zyski, tzn. występuje w nich najwięcej wypłat o stosunkowo niskiej wartości. Dodatkowo zweryfikowano, czy występuje istotne zróżnicowanie w liczbie wypłat oraz w wielkości wypłat pomiędzy grupami bankomatów z różnych typów lokalizacji. W analizie wykorzystano szeregi czasowe liczby i wielkości wypłat z bankomatów jednego z największych operatorów sieci bankomatowych w Polsce. Dane dotyczą bankomatów zlokalizowanych w województwach małopolskim i podkarpackim. W celu porównania struktury wypłat oraz wykazania ich zróżnicowania w poszczególnych bankomatach i grupach bankomatów wykorzystano podstawowe miary statystyczne oraz wybrane testy statystyczne. W wyniku przeprowadzonych badań zostały wyodrębnione te typy lokalizacji, w których instalowanie bankomatów z dużym prawdopodobieństwem przyniesie większy dochód. Przeprowadzone analizy mogą posłużyć operatorom bankomatowym przy wyborze typu lokalizacji.","PeriodicalId":32170,"journal":{"name":"Acta Universitatis Lodziensis Folia Oeconomica","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46975559","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
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