bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland
Authors: Sekuła Alicja 
Published: January 2018

Research background: General grants in the system of local government finance should pursue five different functions. One of them is revenue equalization. This function is achieved if the revenue gap is reduced after the application of the subsidising mechanism. In addition, to be completed, the size of the support should be inversely proportional to own revenues.
Purpose of the article: The aim of the article is to analyse the fulfilment of the revenue equalization function by general grants. Therefore, beside the theoretical analysis, which presents the general grants structure and the functions assigned to them, the article discusses the results of studies showing changes in the revenue gap after the application of the grant mechanism and the correlation between per capita own revenue and the amount of funds from selected parts (equalisation, balancing-regional, reserve, compensating) of the general grant. The following tentative research hypothesis was adopted: general grants fail to fulfil the revenue equalisation function.
Methods: Two research methods were applied to achieve the aim of the article and verify the research hypothesis: descriptive statistics and correlation ? calculating the Pearson correlation coefficient.
Findings & Value added: Based on the analyses, it was concluded that, once the corrective and equalising mechanism was applied, the range between the extreme per capita revenue values was reduced by 40?50% on average, at all local government levels, i.e. at commune (including cities with county right), county and province levels, in each year from the period analysed, i.e. 2012?2016. The correlation between the sizes of revenue before and after budget subsidising is always negative, whereas the strength of the relationship ranged between low and significant, depending on the local government level. It was found that general grants do fulfil the revenue equalisation function, which contradicts the initially formulated research hypothesis.
Analysis of Bratislava and Žilina as urban areas in Western Slovakia in the context of associations among employment and industries
Authors: Koľveková Gabriela , Palaščáková Daniela 
Published: January 2018

Research background: This paper observes especially the position of cities, urban areas in the context of global value chains ? GVCs. Global value chains reflect specialization and labour division of companies, mostly multinational enterprises ? MNEs. MNEs can be considered flagships of some industries. Such flagships influence suppliers and purchasers. MNEs are a part of networks or have got access to such networks that combine dispersion of the value chain, the boundaries of the firm and across national borders.
Purpose of the article: The impetus for this work was to look at the position of Slovak cities (Bratislava, Žilina) in order to look for sectors that can help to develop the city and its adjacent regions, particularly cross-border regions. The paper discussed how the attribute of the cross-border regions gives the cities more advantageous position in GVCs.
Methodology: Applying the method of location quotient allowed to shed a light on the GVCs, which cities participate in. Some cities were in a position to take advantage of participation in GVCs.
Findings & Value added: Examined cities are located in the western part of the Slovak Republic. Discussion about the attribute of the cross-border regions can stimulate new ideas for finding causalities in city sprawl or in specialization patterns in the industrial structure of the city. Discussion further fosters the comparison of two cities strengths and weaknesses of each of them that were summarized in terms of employment and industrial exploitation of GVCs. This is the first finding and value added of the paper. The second one is that the method of location quotient is simple but provides clear evidence of the regional development or decline in particular industries and at the time of observation.
Young people on the labour market in Poland ? the point of view of the employer
Authors: Kobylińska Urszula , Rollnik-Sadowska Ewa , Samul Joanna 
Published: January 2018

Research background: The article presents the problem of youth unemployment from the perspective of employers in Poland exemplified by the research results conducted in Podlaskie province. The unemployment rate of young people in Poland in the age range 15-29, reached 14.2% in 2015. For comparison, at that time the average for the EU was higher by almost two percentage points, and the decline compared to the year 2013 was lower than in Poland. It turns out that higher education in Poland has lost its importance in the process of hiring staff. Employers are increasingly less likely to look at the educational background of candidates, as they focus more on their experience and specific skills.
Purpose of the article: The purpose of this article is to present the results of re-search regarding the diagnosis of the situation of young people on the labour market in Poland from the perspective of employers. In particular, there were competency gaps and other reasons for not recruiting young people which have been identified.
Methods: Two types of research were carried out with employers from Podlaskie province: quantitative, using CATI/CAWI and qualitative, using the technique of IDI. Quantitative research was carried out on a sample of 346 respondents. A qualitative study was carried out among 16 companies registered in Podlaskie province.
Findings & Value added: Among the reasons for not employing young people which were most often mentioned by the entrepreneurs in quantitative research there were financial reasons. During the interviews, employers indicated the reasons for not employing young people such as "lack of appropriate qualifications," "specific skills" or simply "practical preparation for work." Employers were asked about the competence gaps of young people, and they pointed out that they lack experience, initiative and entrepreneurship, as well as learning skills.
Expectations of generation Y connected with shaping the work-life balance. The case of Poland
Authors: Robak Elżbieta 
Published: January 2018

Research background: Entering of generation Y into the job market causes many interesting insights for both researchers, who analyze the specifics of this generation, as well as practitioners of modern organizations' management. Despite some differences in the charac-teristics of generation Y, the authors involved in this issue agree that generation Y is focused on education and development with simultaneous desire to maintain a balance between work and personal life. More often than older generations, they are willing to use the various programs, offered by their company, supporting reconciliation of professional and personal life.
Purpose of the article: The aim of the article is to present issues concerning the functioning of the representatives of generation Y in the labor market with particular emphasis on the issue of balancing professional work and personal life.
Methods: The conducted research aimed to analyze the opinion of representatives of gener-ation Y about the expectations associated with their professional work with special emphasis on creating a balance between work and personal life. In order to obtain answers to the research questions, the methods of diagnostic survey and questionnaire technique were used. To complement the obtained data, the additional qualitative research unstructured interviews were conducted. The researches were conducted in Poland, at one of the technical universities in the Silesian voivodeship.
Findings & Value added: Respondents have confirmed the hypothesis that for their genera-tion balance between work and personal life is very important. The collected respondents' opinions showed the image of flexible employment as a good way to reconcile work and other obligations, which gives the ability to have multiple sources of income. It is a good solution especially for young people and people entering the labor market. The results of the conducted interviews pointed to a number of factors which in the opinion of young workers are important values in life and are related to the maintaining work-life balance.
Work expectations and potential employability of millennials and post-millennials on the Czech labor market
Authors: Šafránková Jana Marie , Šikýř Martin 
Published: January 2018

Research background: A common problem of employing the Czech unemployed (especially young people) is that their professional and personal qualities often do not meet the re-quirements of employers. Despite the increasing level of education, the unemployment of young generation of millennials has been worsening. It seems that they often lack relevant professional skills and social habits, and usually have unreal expectations about their initial job opportunities. We want to explore this problem in more detail.
Purpose of the article: The purpose of the article is to present work expectations of today's Czech millennials and post-millennials and discuss their potential employability on the Czech labor market.
Methods: The paper is based on the analysis of available scientific literature and the results of the authors' questionnaire survey focused on students of three selected Czech universities and their motivation to study at university and their expectations about the future career. The survey was conducted in spring and autumn 2016. The respondents were full-time and com-bined bachelor's and master's students of the College of Regional Development in Prague, the Masaryk Institute of Advanced Studies of the Czech Technical University in Prague and the Education Management Centre of the Faculty of Education of the Charles University in Prague. The relevant data were obtained from 484 students.
Findings & Value added: The results support the research assumption that young generation of Czech millennials show relatively high expectations related to work and career, which would limit their employability. Many employers are afraid of employing young people, but from the perspective of potential shortage of qualified and motivated people on the Czech labor market they should learn to create appropriate and attractive employment opportunities for young people to ensure effective development of their potential. The article presents common work expectations of today's Czech millennials and provides employers with some advice to manage them.
Factors of competitiveness in Polish companies in the Silesian Region in 2014?2016
Authors: Głód Grzegorz , Flak Olaf 
Published: January 2018

Research background: A lot of companies in the market create a variety of situations in which they compete with one another. At the same time companies crave for the same pool of demand, and in fact the money held by the buyers. Attempts to define the notion of com-petitiveness of the company appear frequently in scientific publications and in the research conducted by various institutions in different countries. The concept of competitiveness is used to determine the ratio of enterprise characteristics to these of its competitors, resulting from many internal features and the ability to deal with an external environment.
Purpose of the article: The purpose of this article is to present results of the Company Competitiveness Barometer, conducted in 2014, 2015 and 2016 on a group of more than 600 Polish companies. The Barometer is a theoretical basis for the integrated model of competi-tiveness designed by the authors of the article. The specific objectives of this article are: to provide an overview of the research methodology, to present the results of empirical studies of more than 600 Polish companies, to create an outline of the future direction of the research on competitiveness of enterprises by means of the Company Competitiveness Barometer.
Methods: The questionnaire used in the Company Competitiveness Barometer is built of 48 questions. 45 of them are related to the characteristics of the company that are affecting its competitiveness, and 3 questions are metric questions. The questionnaire can be found on the www.sensorium24.com website.
Findings & Value added: The research carried out from the point of view of the company?s employees, offer an opportunity to reflect and think about the competitiveness of their own organization and factors that are shaping it. The IT tool used makes it possible to compare own results with other companies participating in the survey.
Estimating an impact of base erosion and profit shifting (BEPS) countermeasures ? a case of business group
Authors: Legenzova Renata , Levišauskaitė Kristina , Kundelis Egidijus 
Published: January 2018

Research background: Base erosion and profit shifting (BEPS) is a reduction of corporate income tax base and related corporate income tax payments via taking advantage of tax loopholes. OECD prepared 15 BEPS actions, which set countermeasures to fight tax avoid-ance in a coordinated way and shall be implement by countries on a voluntary basis. Literature review revealed that on a macro-level and company-level the extent of BEPS is large and statistically significant while studies addressing micro-level (transaction-level) impact and BEPS countermeasures? related issues are limited.
Purpose of the article: to identify methods and metrics available for evaluation of BEPS countermeasures? impact on a micro-level and to assess BEPS countermeasures? impact on a business group.
Methods: the paper employs comparative analysis of scientific and professional literature to identify approaches and methods available for evaluation of BEPS countermeasures? impact on a micro-level; and a case analysis method to assess an expected impact of BEPS coun-termeasures on a specific business group.
Findings & Value added: An approach used to estimate BEPS countermeasures impact on the micro-level differs from the one applied in macro-level analysis. To conduct the case analysis, OECD?s proposed macro-level fiscal impact assessment approach has been adapted for a micro-level analysis. It includes the analysis of the transactions subject to BEPS countermeasures and develops an action plan to manage related risks. The conducted case analysis differs from previous research as it employs transaction-level data and estimates fiscal effect of BEPS countermeasures on a micro-level. Analysis of the activities of the specific business group revealed that 5 from 15 countermeasures are relevant and directly applicable to this business group. They would not have an immediate significant direct fiscal effect, but risks related to BEPS countermeasures exist and action plans to manage negative effects of BEPS countermeasures have to be implemented.
The influence of quality management systems for improvement of logistics supply in Poland
Authors: Zimon Dominik 
Published: January 2018

Research background: ISO 9001 with its requirements gives a company a guidance on the definition of the quality management system architecture, based on the process approach and the indications for its continuous improvement. Despite the general emphasis to the benefits of implementation of ISO 9001 in the literature, there is a still lack of research concerning the actual impact of quality management systems for improving specific logistics processes. The research is focused on the Polish market because there is no research in the subject literature which concerns the impact of the implementation of quality management systems on the improvement of logistic processes in Polish enterprises.
Purpose of the article: The focus of this publication was to examine the impact of the implementation of the requirements of ISO 9001 for process improvement supply logistics.
Methods: Empirical studies were carried out in September and October 2014 on a group of 17 companies with implemented and certified quality management systems according to ISO 9001. The research tool was a questionnaire survey sent to management representatives (25 respondents) and workers (140 respondents). The surveys were supplemented with direct interviews with employees of the companies.
Findings: Based on the survey it can be stated that the quality management systems, accord-ing to ISO 9001, had a fairly large impact on improving procurement processes. This is particularly evident in areas including relationships with suppliers, quality control, workflow and communication, both internal and external. The positive aspects achieved through the implementation of quality management systems due to the fact that the ISO 9001 standard in its commitments puts great emphasis on the organization of the procurement process.
Colour temperature in advertising and its impact on consumer purchase intentions
Authors: Pilelienė Lina , Grigaliūnaitė Viktorija 
Published: January 2018

Research background: The conditions of globalization lead to a situation where consumers are overloaded with commercial information. Moreover, abundance of various promotional techniques makes consumers indifferent to many companies? efforts. On the other hand, organizations are allocating tremendous parts of their budgets to create advertisements which sometimes remain unnoticed or do not stimulate consumer purchase intentions. Therefore, a wide body of scientific re-search on advertising effectiveness has emerged in recent years. Many aspects of advertising have been analysed, e.g. the effectiveness of advertising spokesperson, appeal, layout, etc. However, the research on advertising colour temperature and its impact on advertising effectiveness is still scarce.
Purpose of the article: Considering the intensifying competition in the retail sector, creating attractive and stimulating advertisements becomes an important task for many organizations. The aim of this research is to determine the impact of the colour temperature used in advertisements on consumer purchase intentions.
Methods: In order to determine the impact of advertising colour temperature on consumer purchase intentions, a questionnaire survey was provided. The questionnaire was elaborated based on the analysis and synthesis of scientific literature.
Findings & Value added: The theoretical analysis substantiated the different influence of colours and colour temperature on consumer perception. Therefore, the assumption was made: all other parameters being constant, the colour temperature of an advertisement might have a different impact on consumer perception. The results of empiric research revealed the differences of the impact of colour temperature on consumer purchase decisions in terms of an attitude toward advertising and the brand, reported brand-related behaviour. The colour temperature related to insights for the enhancement of advertising effectiveness and guidelines for future research are provided.
MENGKRITISI RUU KERUKUNAN UMAT BERAGAMA: MENJAMIN ATAU MEMBATASI KEBEBASAN?
Authors: Pamungkas Setyo 
Published: January 2018

Abstrak Pengakuan terhadap kebebasan untuk beragama dan berkeyakinan merupakan sebuah penegasan terhadap prinsip bahwa kebebasan beragama dan berkeyakinan adalah hak dasar.Kebebasan beragama dan berkeyakinan tersebut saat ini terancam dengan adanya keinginan untuk membentuk undang-undang, yaitu Rancangan Undang-Undang tentangKerukunan Umat Beragama. Permasalahan dari RUU tersebut adalah apakah dengan pengaturan hal itu mendorong masyarakat untuk toleran atau justru menjadi alat untuk mengintervensi keberadaan umat beragama di Indonesia. RUU KUB bisa saja melegalisasikan kehidupan beragama yang nyaman, namun juga melegalisasikan usahausaha untuk membatasi ruang gerak penyebaran agama melalui eksistensi umat, khususnya kaum minoritas sehingga hal itu tidak konsisten dengan semangat kemajemukan.AbstractRecognition of the freedom of religion and belief is an affirmation of the principle that freedom of religion and belief is a basic rights. This basic freedom is currently threatened by the aspiration to establish a law, as reflected by intense discussion of the Bill on Religious Harmony. The problems of the bill is whether the law will encourage people to be tolerant, or just become a tool to intervene in the existence of religious communities in Indonesia. The Bill on Religious Harmony could establish contented religious life, but it could also formalize efforts to limit the spreading of religions which is in turn not consistent with the spirit of pluralism.
EFISIENSI EKONOMI SEBAGAI REMEDY HUKUM
Authors: Sugianto Fajar Sugianto 
Published: January 2018

Abstrak Hukum dan Ekonomi merupakan salah satu disiplin dalam ilmu hukum yang menawarkan pengutamaan efisiensi ekonomi sebagai kaidah hukum dalam mengarahkan praktik hukum. Dengan melakukan konseptualisasi lebih lanjut, efisiensi ekonomi juga membantu dalam menilai dan melakukan penilaian terhadap hukum. Salah satu bentuk efisiensi ekonomi dalam tulisan ini adalah pendekatan ekonomis terhadap hukum dalam merumuskan keuntungan yang dihasilkan hukum. Dalam hal ini efisiensi ekonomi mengubah hukum sebagai insentif dalam mengubah perilaku manusia seperti halnya mempertahankan perilaku yang sudah sejalan dengan tujuan-tujuan hukum. Hukum seyogianya menentukan upaya perbaikan melalui penghukuman dan penghargaan sebagai insentif untuk mengungkap aspek-aspek tertentu atau krusial dari ilmu hukum.Abstract Law and Economics is one of the disciplines in the jurisprudence that offers the primacy of economic efficiency as the rule of law in directing the practice of law. With further conceptualization, economic efficiency is also useful in judging and assessing the law. One relevant form of economic efficiency discussed in this paper is the economic approach to law in formulating the expected profit of the law. In this case, economic efficiency transforms law into an incentive to change human behaviors as well as to maintain certain behaviors that are already in line with the objectives of the law. Laws should determine remedies by way of punishment and rewards as an incentive to reveal certain crucial aspects of jurisprudence.
TELAAH TERHADAP ESENSI SUBJEK HUKUM: MANUSIA DAN BADAN HUKUM
Authors: Prananingrum Dyah Hapsari 
Published: January 2018

AbstrakSebagai pihak yang dapat bertindak dalam hukum, subjek hukum memiliki kewenangan hukum yang tidak dimiliki pihak lain. Ada dua katagori subjek hukum yaitu manusia dan badan hukum. Manusia sebagai subjek hukum yang bersifat natural. Pertanyaan siapakahmanusia sehingga dia dapat menjadi subjek hukum, tidak dapat dijawab hanya dengan satu kalimat. Esensi manusia sebagai salah satu dasar menjawabnya. Pertanyaan selanjutnya adalah apakah badan hukum itu sehingga dia dapat berkedudukan sebagai badan hukum. Pertanyaan-pertanyaan inilah yang akan dijawab oleh tulisan ini.AbstractAs the parties that are capable to act under the law, legal subject possess particular capacity that is not possessed by other entity. There are two categories of legal subjects, namely human and legal entities. Humans as a legal subject that is natural. However, the question of who is human as the legal subject can not be answered just in one sentence. The analysis of human nature is one way to provide a substantial answer. The next question is what is a legal entity so that it is regarded as a legal subject. These questions will be addressed properly in this paper.