Optimum. Economic Studies最新文献_第9页

Wykorzystanie oceny scoringowej w ocenie jakości wyniku finansowego przedsiębiorstw

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2023.01.111.12

M. Comporek

{"title":"Wykorzystanie oceny scoringowej w ocenie jakości wyniku finansowego przedsiębiorstw","authors":"M. Comporek","doi":"10.15290/oes.2023.01.111.12","DOIUrl":"https://doi.org/10.15290/oes.2023.01.111.12","url":null,"abstract":"Purpose – The main objective of the paper is establishing the characteristics of the Q-Test and EQ‑Score measures as alternative tools for assessing the earnings quality of public companies. Research method – The estimation of the earnings quality was prepared basing on the analytical formulas of Putman et al., and Gullet et al. models. The exemplification research studies were conducted for public companies classified in the WIG‑DIV index of the Warsaw Stock Exchange in 2016–2020. Results – There are positive relationships of medium strength between the calculated values of the Q-Test and EQ‑Score indicators. In the analyzed research sample, the average values of the Q-Test indicators were generally higher than the average values of the EQ‑Score indicators and were characterized by a greater degree of dispersion. The EQ‑Score is statistically significantly correlated with the discretionary accruals separated using the Jones and Kasznik models, which indicates its potential for predicting the earnings management phenomenon. Originality / value / implications / recommendations – The study is the first example of empirical verification of the usefulness of the Q-Test and EQ‑Score models in assessing the quality of the financial results of public companies operating on the Polish capital market.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130107923","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

The concept of fairness as a criterion for the assessment of the personal income tax in Poland 公平的概念作为波兰个人所得税评估的标准

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2021.04.106.07

K. Lewkowicz-Grzegorczyk

{"title":"The concept of fairness as a criterion for the assessment of the personal income tax in Poland","authors":"K. Lewkowicz-Grzegorczyk","doi":"10.15290/oes.2021.04.106.07","DOIUrl":"https://doi.org/10.15290/oes.2021.04.106.07","url":null,"abstract":"Purpose – The aim of the article is to present the essence of tax justice in relation to the personal income tax in Poland. Research method – The realisation of the aim required using the method of descriptive and compa-rative analysis to assess the fairness of charging the personal income tax.Results – The results of the empirical study on the personal tax structure point to the progressive tax as the one which better fulfils the concept of tax justice. The common acceptance of the tax progression confirms the deeply rooted sense of vertical equity in the Polish society. According to this, higher taxes should be paid by the rich, while the less wealthy should be charged with lower taxes. Unfortunately, the structure of the personal income tax in Poland does not reflect this. On the basis of the evolution of the PIT tax structure, it is possible to determine flattening of the progression due to the introduction of the two-stage tax scale. What is more, one may experience frequent ethical doubts connected with tax exemptions, and especially with the rules of granting them.Originality / value / implications / recommendations – Author’s own evaluation of the personal income tax in terms of tax fairness.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127604312","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

Linkages in business-science cooperation as a driving force of technological innovation in the national economy 商业-科学合作的联系作为国民经济技术创新的驱动力

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2023.01.111.08

Filip Tużnik

{"title":"Linkages in business-science cooperation as a driving force of technological innovation in the national economy","authors":"Filip Tużnik","doi":"10.15290/oes.2023.01.111.08","DOIUrl":"https://doi.org/10.15290/oes.2023.01.111.08","url":null,"abstract":"Purpose – The purpose of the article is to analyse the importance of linkages and trust in business‑science cooperation. Moreover, the aim is to verify the impact of close business‑science relations on the innovativeness of the national economy. Research method – Literature studies, surveys, FGI (Focus Group Interview) Results – The research confirms the high importance of relations and relationship management in the development of business‑science cooperation. Companies that assess cooperation with science as valuable and significant to innovation, also indicate a high level of mutual relations and related fluidity in the exchange of knowledge. On the other hand, weak relations and low levels of trust often lead to problems in the implementation of joint projects, and, as a result, in the development of innovation. Originality / value / implications / recommendations – The processes of relationship development and trust‑building are as important in business‑science cooperation as the carefully conducted technology transfer. Thus, companies and scientific units engaged in mutual cooperation should pay attention to both of these factors. In macroeconomic terms, the level of relations between representatives of business and science affects the number of innovations created by a given economy. As a result, it also determines its innovativeness.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133638308","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

The Internationalisation of Polish Firms under Covid 19 Conditions – Results of an Exploratory Study Covid - 19条件下波兰企业的国际化——一项探索性研究的结果

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.04.110.01

M. Gorynia, Piotr Trąpczyński

引用次数: 0

Awareness of Polish consumers as the basis of development from the sharing economy in the context of own research 波兰消费者的意识从共享经济发展的基础在自己的研究背景下

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2021.04.106.05

Monika Pasternak-Malicka, T. Dębowski

{"title":"Awareness of Polish consumers as the basis of development from the sharing economy in the context of own research","authors":"Monika Pasternak-Malicka, T. Dębowski","doi":"10.15290/oes.2021.04.106.05","DOIUrl":"https://doi.org/10.15290/oes.2021.04.106.05","url":null,"abstract":"Purpose – The aim of the article is an attempt to assess the approach of market participants to the sharing economy in the context of own empirical research against the background of surveys of agen-cies and other research centres. Research method – The implementation of the aim required the use of the direct method – question-naires. The research results from 2016-2020 are presented.Result – The obtained results of own research and the data taken from reports of other research centres do not give a clear answer to the question of how the sharing economy will develop in Poland. However, it seems that the growth will be inevitable. The only question is how dynamic the new eco-nomic model and the development of companies based on it will be. Originality / value / implications / recommendations – The publication describes the essence of the sharing economy, and also changes in consumption trends, which are more and more frequently encountered also in Poland. Fragments of own survey research from 2016-2020 involving the issue were presented. In the future, it is necessary to continue research in the marked area.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114884132","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

Tax aspects of sharing economy in the context of the shadow economy on the example of the Podkarpackie Voivodeship 税收方面的共享经济背景下的影子经济的例子上的Podkarpackie省

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.03.109.12

Monika Pasternak-Malicka, T. Dębowski

引用次数: 0