Gabriel Robles, Jonathan López-Matos, Jorge Cienfuegos-Szalay, Carlos E Rodríguez-Díaz, H Jonathan Rendina
{"title":"The Use of a Spanish-Translated PrEP Stigma Scale among the Latino Sample of the UNITE Cohort Study.","authors":"Gabriel Robles, Jonathan López-Matos, Jorge Cienfuegos-Szalay, Carlos E Rodríguez-Díaz, H Jonathan Rendina","doi":"10.1037/sah0000433","DOIUrl":"10.1037/sah0000433","url":null,"abstract":"<p><p>Pre-Exposure Prophylaxis (PrEP) related stigma is linked to inadequate PrEP uptake, yet there are no validated scales to test this association among Spanish-speaking LSMM. The current study examined if the Spanish-translated PrEP Stigma Scale (PSS) was psychometrically appropriate for implementing in Spanish language dominant Latino/e/x Sexual Minority Men (SMM). Recruitment was conducted using geosocial networking applications, social media sites, and e-mail blasts (N=3,049). First, we utilized Item Response Theory (IRT) modeling to evaluate the reliability of the PSS items and the latent construct across both language groups (n<sub>English</sub> = 2844 and n<sub>Spanish</sub> = 205). Subsequently, we applied the PSS scale in a theoretical application by examining its association with key steps in the PrEP uptake cascade (i.e., perceived PrEP candidacy, PrEP willingness, PrEP intentions, and having spoken to provider about PrEP) stratified by language. Results of the IRT analyses provided evidence that the translated version of the PSS was appropriate for use among this sample. Further, among English respondents, PrEP stigma was negatively associated with perceived PrEP candidacy (B=-0.30, <i>p</i>=<.001), PrEP willingness (B=-0.46, <i>p</i>=<.001), and PrEP intentions (B=-0.23, <i>p</i>=.003). PrEP stigma, among Spanish respondents, was not significantly associated with any of the PrEP cascade steps. This study demonstrated that the PSS scale performs adequately for both English and Spanish-speaking Latino SMM. However, researchers and health professionals alike should pay close attention to the nuanced effects in U.S. based English and Spanish language samples as PrEP stigma may impact the PrEP cascade for one language sample and not the other.</p>","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"12 1","pages":"411-421"},"PeriodicalIF":2.7,"publicationDate":"2024-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC11361722/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88652887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Objectives of the ESG bonds issues","authors":"Sylwia Frydrych","doi":"10.12775/eip.2023.028","DOIUrl":"https://doi.org/10.12775/eip.2023.028","url":null,"abstract":"Motivation: In the face of a growing interest in social, environmental, and sustainable economic development in recent years, attention should be paid to debt instruments with an ESG label. Proceeds from the issue of these instruments are intended for purposes related to the financing of projects contributing to meeting the ESG criteria.Aim: The aim of the article is to analyse the objectives of the ESG bond issues. The study is an attempt to answer the question which industries issue ESG bonds, contributing to the fulfilment of ESG criteria, and for what purposes the funds from the issue are allocated.Results: Database collected from the Refinitiv Eikon for the period between 2012 and 2021 allows also to conclude that there is weak positive relationship between sectors and ESG bond issuance objectives. Whereas there is strong positive relationship between ESG bond issue objectives such as Clean Transport, Energy Efficiency, Eligible Green Projects, Green Construction Buildings and Alternative Energy. On the other hand, an inverse weak relationship has been observed between issue’s targets such as Climate Change Adaptation and Renewable Energy Project as well as Climate Change Adaptation and Alternative Energy.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136343960","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}
{"title":"The socioeconomic development of rural municipalities representing various demographic and functional types","authors":"Joanna Kudełko","doi":"10.12775/eip.2023.033","DOIUrl":"https://doi.org/10.12775/eip.2023.033","url":null,"abstract":"Motivation: Rural areas are usually characterised by a slower pace of growth as compared with urban areas. However, they do not constitute a uniform group of entities, representing a considerable diversity in terms of development. Among the determinants of the socio-economic development of rural areas, an important role is played by their demographic potential and the economic functions performed. The demographic typology of municipalities is used in identifying population development types in the analysed entities, depending on natural growth rates and a migration balance. The functional typology of rural municipalities is based on differences between them in terms of socio-economic structure. Understanding the relationship between the development of a municipality and its demographic and functional type is indispensable for planning the development policy and for formulating local strategies.Aim: The aim of the paper is to assess gaps in the level of development of the rural municipalities of Małopolska Voivodeship, depending on the demographic types they represent and the economic functions they perform.Results: The results of the conducted analyses indicate that the highest levels of development among Małopolska’s rural municipalities are recorded by urbanised areas. These levels are much higher than in the remaining entities classified as multi-income, agricultural and tourist municipalities. It was proved that the best developed municipalities record an increase in the number of population resulting from a positive migration rate. There is a correlation between a demographic and functional type of municipalities.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136344068","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}
{"title":"Unstable government revenues in uncertain times: which taxes are especially volatile?","authors":"Andrzej Karpowicz","doi":"10.12775/eip.2023.030","DOIUrl":"https://doi.org/10.12775/eip.2023.030","url":null,"abstract":"Motivation: External shocks affect the performance of economies. This is especially true recently after COVID-19 pandemics and ongoing war in Ukraine. States struggle to maintain their revenues in order to avoid skyrocketing public debts. Yet, especially now, governments face challenges connected with high uncertainty of inflows from the taxes.Aim: The aim of the article is improvement in understanding of the variability of government revenues sourced from selected taxes binding in the EU Member states as well as the potential reasons for their fluctuations.Results: The calculations are made based on empirical data for EU Members states for the period 1996–2021. There are ten taxes that were considered — both those of key importance for budgets in most jurisdictions as well as some sectoral or specific more niche levies. Study is executed with usage of statistical tools that include calculation of coefficient of variation, modified trend curve estimation with use of Hodrick–Prescott filter, correlation of such trend with empirical data, comparison of coefficient of variation for empirical data with numbers produces by Hodrick–Prescott filter and two-way ANOVA without replications, while controlling for the states. Corporate income taxes, Excise duty as well as most specific and sectoral taxes that include Taxes on capital transfers, Car registration taxes, Taxes on insurance premiums or Tax on lotteries, gambling and betting are generally characterized by greater variability in terms of revenues they provide than Payroll taxes, Real estate taxes or Value added taxes. Due to insufficient research in previous studies in this respect, findings presented in this article may provide for a useful hint for policymakers in further design of optimal tax system that would provide for stable and predictable sources of income to the government.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136344067","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}
{"title":"Role of due diligence in business takeover","authors":"Marek Vochozka, Jiří Máška, Vilém Kovač","doi":"10.12775/eip.2023.034","DOIUrl":"https://doi.org/10.12775/eip.2023.034","url":null,"abstract":"Motivation: The topic of the article is of paramount importance in today’s ever-evolving business landscape. As companies strive to expand their operations and stay ahead of the competition, mergers and acquisitions have become a popular strategy. However, the risks and complexities associated with these transactions cannot be overlooked. Understanding the role of due diligence is essential for any organization considering a business takeover. It serves as a powerful tool to uncover potential risks, assess the viability of the transaction, and make well-informed decisions. By conducting a thorough due diligence process, companies can identify financial discrepancies, legal liabilities, operational inefficiencies, and hidden risks that may impact the success of the transaction.Aim: The goal of the research was to analyze to what extent is the resulting value of a business is affected by improperly performed due diligence. The method used for data collection was in-debt literature research based on the Web of Science database. Subsequent content analysis was used to identify the 10 most common errors that can occur during the process of due diligence. The following research used the data obtained from answering the first research question with. Ishikawa fishbone diagram was used as a specific method of causal analysis.Results: The main findings include the identification of the most common errors occurring during the performance of due diligence, such as wrong financial analysis, incomplete financial accounts, Incomplete accounting statements, or adjusting entries for receivables. The main causes include excessive work pressure on auditors, past due receivables, poor supplier vetting, or failure to document the application of prices. The research is beneficial for auditors or audited companies so that they could avoid such errors. However, there are also several limitations as it is very time and cost-consuming to deal with due diligence on a company-by-company basis. Also, the application of Ishikawa fishbone diagram and brainstorming prior to diagram depends on the number of experts involve. Another limitation is that the research results applied under current accounting legislation only, and there are different laws and regulations in different countries.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136344083","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}
{"title":"Risk identification in managing small and medium-sized enterprises in Poland","authors":"Patrycja Kokot-Stępień","doi":"10.12775/eip.2023.031","DOIUrl":"https://doi.org/10.12775/eip.2023.031","url":null,"abstract":"Motivation: When running a business in the form of an enterprise, we agree to take the associated risk. The ubiquitous uncertainty about the future of enterprises, especially from the SME sector, makes risk management more and more important, which includes several successive stages. One of the most important is risk identification. Its purpose is relatively early detection of possible threats that, if they occur, will affect the company and its goals. Knowledge of the factors that may disrupt the functioning of an entity, especially a small and medium one, is the foundation in the approach to the issue of risk accompanying business activity. Properly conducted risk identification should cover all levels of the company’s operation and its relations with the environment.Aim: The article will isolate events, the occurrence of which small and medium-sized entrepreneurs fear the most. The aim of this article is to develop a register of risk sources for SMEs, and to identify the risks that pose the greatest threat to the operation of SMEs. Moreover, the level of individual sources of risk will be assessed allowing to identify the key disruptors for the operation of SME’s. The relationship between the level of risk and the size of the entity will also be examined.Results: Identification of factors threatening the functioning of enterprises increases the effectiveness of risk management that accompanies the conducted activity. Empirical research allowed to recognize the most important categories and the main sources of risk associated with SME activities. The dependency between risk categories and the size of the business was confirmed, with the strength of this relationship being moderate at best.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136344087","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}
{"title":"Contemporary concepts of small town development","authors":"Eliza Farelnik","doi":"10.12775/eip.2023.027","DOIUrl":"https://doi.org/10.12775/eip.2023.027","url":null,"abstract":"Motivation: The paradigms of sustainable development and knowledge and innovation-based economy (smart growth) are among the most important signposts for the development of contemporary towns, cities and regions. The growing competitiveness of cities and the high variation and complexity of the urban environment necessitate the search for such a model of a city that will enable its dynamic development in the economic, social and spatial spheres. The implemented development model determines the town’s ability to face the current challenges, such as population changes, increasing and diverse needs of the city’s users, limited natural resources which therefore require protection, a shift in the paradigm of local economy towards circular economy, thereby improving the town’s ability to deal with crisis (urban resilience). As a consequence, there is a growing number of smart cities as well as cities which have adopted another dominant development concept, such as green cities, slow cities.Aim: Purpose of the article is to discuss and compare some of these concepts, namely smart city, slow city, green city (and selected hybrid models), which can be applied in designing a policy for the development of small towns in Poland.Results: The diverse and increasingly varied conditions underlying the development of small towns mean that a local development policy should have a more reactive and scenario-like character. The process of evolution of the existing approaches can be observed, resulting in the hybridization of the development models, where new concepts arise by combining the assumptions of several approaches, for example a smart green city, etc. This process can be seen as the manifestation of improving the level of urban resilience to crises, which increases the chance of small towns to adapt to new conditions.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136344085","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}
{"title":"The macroeconomic stability of United Kingdom after Brexit","authors":"Kamil Kotliński","doi":"10.12775/eip.2023.032","DOIUrl":"https://doi.org/10.12775/eip.2023.032","url":null,"abstract":"Motivation: The United Kingdom has been triggered Article 50 of the Lisbon Treaty on 29th March 2017 and formally has been begun Britain’s exit from EU. The Withdrawal Agreement entered into force on 1 February 2020. The very announcement of Brexit aroused many concerns and uncertainty. The Withdrawal has taken place in an orderly manner, the UK and the EU remain in close partnership with new agreements. Such a significant institutional change also may affect economy and indirectly macroeconomic stability.Aim: This research aims to identify and assess the changes in macroeconomic stability in United Kingdom, from the year before the Brexit referendum to the first year outside the EU, i.e. in 2015–2021.Results: The method used in the study is a comparative analysis that employs a macroeconomic stabilization pentagon model (MSP). The macroeconomic stabilization pentagon is based on the GDP growth rate, the unemployment rate, the inflation rate, the budget balance and the current account balance. Time range of research is 2015–2021. The MSP indicators for United Kingdom and EU-27 are compared. In the period 2015–2018, i.e. during the uncertainty as to the results of the Withdrawal Agreement negotiation, the MSP index fluctuates slightly, which we interpret as very small changes in macroeconomic stability. The UK’s macroeconomic stability has fallen dramatically in 2020, the first year out of the EU. It is worth emphasizing that the UK’s macroeconomic stability was lower than EU-27one throughout the period studied.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136344935","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}
Bartosz Deszczyński, Adam Dymitrowski, Krzysztof Fonfara
{"title":"Relationship capital mediation in the internationalization","authors":"Bartosz Deszczyński, Adam Dymitrowski, Krzysztof Fonfara","doi":"10.12775/eip.2023.025","DOIUrl":"https://doi.org/10.12775/eip.2023.025","url":null,"abstract":"Motivation: The cornerstone of this paper is the assumption that in order to accelerate the internationalization process, companies trying to enter foreign markets have to “borrow” relationship capital from one or several mediating agents. The concept of relationship mediating agents fits into the network approach to internationalization and explains why entities with a dense network of connections tend to be more successful than single players.Aim: To examine the phenomenon of relationship capital mediation by different actors (agents) in the internationalization process as to the availability of these agents and their impact on the success of internationalization process.Results: The network perspective on internationalization is refined through the concept of relationship capital mediation. The paper introduces a typology of RCMA and outlines the relationship resources they provide in different timeframes related to the internationalization process, before, during and after the actual business project.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136344938","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}
{"title":"Savings natural resource funds: effectiveness of the Norwegian Government Pension Fund Global","authors":"Yanina Dymitrowska","doi":"10.12775/eip.2023.026","DOIUrl":"https://doi.org/10.12775/eip.2023.026","url":null,"abstract":"Motivation: Many countries that are rich in natural resources struggle with the resource curse — the phenomenon of achieving worse economic development results by economies specializing in the extraction and export of natural resources. To address this problem, an explicit fiscal tool was proposed — natural resource funds. However, empirical studies on the effectiveness of resource funds conducted so far have delivered mixed and inconclusive results. Specifically, the effectiveness of savings funds, otherwise known as funds for future generations, which are a specific type of natural resource funds, is still being questioned.Aim: This study aims to assess the effectiveness of savings natural resource funds in countries which are rich in natural resources on the example of the Norwegian Government Pension Fund Global (GPFG).Results: The main contribution of this study is to demonstrate the effectiveness of GPFG as a savings fund for future generations. In order to achieve the research objective, a classification of funds was presented and the existing natural resource funds were categorized. Funds were divided into stabilization, investment and savings. The specificity of each type of fund was explained in detail. It was found that all savings funds are also investment funds, but the reverse relationship does not apply. The effectiveness of GPFG was studied considering the functions and tasks of individual fund types. The quantitative study confirmed the effectiveness of GPFG in increasing long-term investments in Norway. At the same time, the fulfillment of the stabilization function by the fund was also validated. The study confirms that the savings fund is an important economic policy measure to counteract the resource curse.","PeriodicalId":51956,"journal":{"name":"Ekonomia i Prawo-Economics and Law","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136343940","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}