- Volume 10 Issue 1 pp. 1-94 (31 March 2016)
- Volume 10 Issue 2 pp. 95-186 (30 June 2016)
- Volume 10 Issue 3 (special issue) pp. 187-282 (30 September 2016)
- Volume 10 Issue 4 pp. 283-380 (31 December 2016)
- Volume 9 Issue 1 pp. 1-108 (31 March 2015)
- Volume 9 Issue 2 pp. 109-244 (30 June 2015)
- Volume 9 Issue 3 pp. 245-384 (30 September 2015)
- Volume 9 Issue 4 pp. 1-545 (31 December 2015)
- Volume 8 Issue 1 pp. 1-118 (31 March 2014)
- Volume 8 Issue 2 pp. 119-242 (30 June 2014)
- Volume 8 Issue 3 pp. 243-348 (25 September 2014)
- Volume 8 Issue 4 pp. 349-452 (28 December 2014)
- Volume 7 Issue 1 pp. 1-109 (15 March 2013)
- Volume 7 Issue 2 pp. 1-98 (25 June 2013)
- Volume 7 Issue 3 pp. 1-124 (26 September 2013)
- Volume 7 (special issue) pp. 1-499 (2 October 2013)
- Volume 7 Issue 4 pp. 1-138 (30 December 2013)
- Volume 6 Issue 1 pp. 1-97 (31 March 2012)
- Volume 6 Issue 2 pp. 1-90 (25 June 2012)
- Volume 6 Issue 3 pp. 1-86 (29 September 2012)
- Volume 6 Issue 4 pp. 1-60 (7 December 2012)
- Volume 5 Issue 1 pp. 1-91 (30 March 2011)
- Volume 5 Issue 2 pp. 1-99 (30 June 2011)
- Volume 5 Issue 3 (special issue) pp. 1-461 (30 September 2011)
- Volume 5 Issue 4 pp. 1-91 (27 December 2011)
- Volume 4 Issue 1 pp. 1-232 (25 March 2010)
- Volume 4 Issue 2 pp. 1-183 (22 June 2010)
- Volume 4 Issue 3 pp. 1-214 (3 October 2010)
- Volume 4 Issue 4 pp. 1-291 (20 December 2010)
- Volume 3 Issue 1 pp. 1-111 (24 March 2009)
- Volume 3 Issue 2 pp. 1-135 (22 June 2009)
- Volume 3 Issue 3 pp. 1-194 (24 September 2009)
- Volume 3 Issue 4 pp. 1-190 (10 December 2009)
- Volume 2 Issue 1 pp. 1-178 (26 March 2008)
- Volume 2 Issue 2 pp. 1-209 (11 June 2008)
- Volume 2 Issue 3 pp. 1-161 (23 September 2008)
- Volume 2 Issue 4 pp. 1-123 (14 December 2008)
Volume 2 Issue 1 (2008)
Controversial around Tax and Taxation System original article
pp. 5-21 | First published in 26 March 2008 | DOI:
The topic of the analysis is concepts of a tax and taxation systems, which areused by the representatives of various scientific disciplines, above others finance,economics and tax law. Contrary to those using the above terminology referringto taxes and taxation systems, neither taxes nor taxation systems are, despite appearances,univocal and explicit concepts. The analysis presents the chosen definitionsof taxes and taxation systems, across which we can come on the groundsof the disciplines mentioned above: finance, tax law and economics as well as theauthorís of the analysis comments on the concepts.
Multicriterial Hierarchy Methods Applied in Consumption Demand Analysis. The Case of Romania original article
pp. 23-34 | First published in 26 March 2008 | DOI:
The basic information for computing the quantitative statistical indicators,that characterize the demand of industrial products and services are collected bythe national statistics organizations, through a series of statistical surveys (mostof them periodical and partial). The source for data we used in the present paperis an statistical investigation organized by the National Institute of Statistics,"Family budgets survey" that allows to collect information regarding the householdscomposition, income, expenditure, consumption and other aspects of populationliving standard. In 2005, in Romania, a person spent monthly in average391,2 RON, meaning about 115,1 Euros) for purchasing the consumed food productsand beverage, as well as non-foods products, services, investments and othertaxes. 23% of this sum was spent for purchasing the consumed food products andbeverages, 21.6% of the total sum was spent for purchasing non-food goods and18,1% for payment of different services. There is a discrepancy between the differentdevelopment regions in Romania, regarding total households expenditurecomposition. For this reason, in the present paper we applied statistical methodsfor ranking the various development regions in Romania, using the share of householdsíexpenditure on categories of products and services as ranking criteria.
Supply of the Industrial Products in Romania. A Territorial Approach original article
pp. 35-46 | First published in 26 March 2008 | DOI:
The industrial products and services supply was analyzed in the presentpaper through the statistical indicators of the industrial production, applied forRomania (2005), both at macroeconomic and regional level (on developmentregions).The first part of the paper presents some of the methodological reglamentationsused in determining the “industrial production” statistical indicator,according to the European Union statistical practices (Pack, 2000; ***ìMethodology of short-term business statisticsî, 2006; Peneder, 2001). In the secondpart of the paper, the authors analyze the main industrial policy previsionsin Romania in order to accelerate the process of resource allocation among andwithin the various sectors, to improve the competitiveness, to attenuate the discrepanciesbetween the economic development level of Romanian regions and tobecome part of a common European industrial policy. Regional analysis isa domain largely studied by Kangas, Leskinen, Kangas, 2007; Leskinen, Kangas,2005; Rondinelli, 1996; Banai-Kashani, Reza, 1989.
Weather Derivatives – Origin, Types and Application original article
pp. 47-68 | First published in 26 March 2008 | DOI:
The number of companies that are exposed to the revenues loss risk caused byweather variability is still increasing. The businesses that are mostly exposed toweather risk are following: energy, agriculture, constructions and transport. Thatsituation has initiated dynamic growth of weather derivatives markets as well asthe awareness of the weather risk among the market participants.Presently, the weather derivatives markets evaluate rapidly in all the matureeconomies: USA, Asia and Europe. Constructing weather derivatives relies on qu- antifying climate factors in the form of indexes, what is quite simple task, moredifficultly can be gathering precise historical data of required climate factors.Taking into consideration so far development of derivatives ñ especially the financialderivatives based on different types of indexes ñ financial market has atdisposal wide range of different types of proved derivatives (futures, forward,options, swaps), which can be successfully utilised on the weather-driven marketsboth for hedging weather risk and speculating.
The Risk of Imbalances in the Financing of Social Protection in the Context of Demographic Ageing original article
pp. 69-81 | First published in 26 March 2008 | DOI:
In the next decades, developed countries will experience dramatic changes intheir demographic trends. The retirement of the wide baby-boom generations, theincrease in life expectancy and the decline in fertility ratios are likely to modifythe size and the age-structure of their populations. The expected population ageingin European countries will burden the pension systems, especially whereverthe pay-as-you-go pillar is predominant. Recently, migration has received a widespreadattention as a solution to expected population decline and ageing in thesecountries. The flow of (young) migrants to developed countries is perceived asa means to alleviate the financial burden of pension systems. The aim of this contributionis to clarify the issue of aging on labour and capital markets in a macroeconomicperspective. A special attention is given to the risk of imbalances in thefinancing of social protection in the context of demographic ageing.
Pension Systems in Europe. Case of Germany original article
pp. 83-97 | First published in 26 March 2008 | DOI:
The article presents an insight into the old age pensionsystem in Germany.The authorís goal was to present both, past and present solutions employed by theGermanís pension system, in search for ideas worth consideration in internationalcomparisons. In the summary, the author highlights as a particular Germanapproach, on the background of other countries, the fact of implementing in theGerman reality the special smart card system for pensioners.
Demarketing of Tobacco Products and Consumers Behavior Formation original article
pp. 99-109 | First published in 26 March 2008 | DOI:
Demarketing of tobacco products includes methods aimed at changing theconsumer behavior and the marketing environment. The main strategies consistof price manipulation, anti-smoking advertising, regulations restricting or banningtobacco advertising, limitations of distribution or consumption of tobaccoproducts, and warning messages on packages and advertisements. These measuresinfluence either directly or indirectly the following psychosocial and environmentalvariables: health beliefs, social attractiveness of smoking, accessibility oftobacco products and associated behaviors. The article presents a review of internationalresearch on the demarketing of tobacco and its effects for the formationand change of health behavior.
Transactions Security Tools in Account Receivables Management original article
pp. 111-124 | First published in 26 March 2008 | DOI:
Large competition among goods and services suppliers caused that grantingclients deferred term of payment became a standard, so in other word grantingclients commercial credit is a standard. Companies try to limit credit risk by securingtheir trade transactions in accordance with their credit policy that determinesin some way the choice of trade transaction security tools.This article presents a full range of trade transaction security tools accordingto the general division into personal and property securities. The author pays attentionto the fact that while conducting a proper credit policy in relation toclients, a company has chances to monitor efficiently the receivables and insist ontheir payment as well as use, as needed, the earlier prepared trade transaction securitytools.The author convinces that regardless of the choice of trade transaction securitytools, or reasons leading the receivables managing person, the basic criterionof security evaluation shall be its real, checked and verified value. The pledge onan object that does not exist is not worth much. The same applies to security grantedby an insolvent person.
Bank Units. Assessment and Development Tendencies original article
pp. 125-144 | First published in 26 March 2008 | DOI:
There are new trends in development banking sector especially concerningbranches. The e-banking has diminished impact the old fashion branches as maintool finance activity. Now we have units (departments) localised at supermarketsand in other strange places. Due to some researches mortgages and insurancepolices ought to be sold in traditional branches according to clients preferences.Lafferty Agency researched quality of banking service condition in the UK.Base on this methodology similar case studies were done in Poland.
pp. 145-155 | First published in 26 March 2008 | DOI:
This paper presents the process of construction the loyalty programs betweenpharmaceutical market that is shaped warehouse, pharmacy and patient. Theexamples of this loyalty programs in this article has confirm the opinion aboutprograms as efficiency in the pharmaceutical environment in Poland.
pp. 157-163 | First published in 26 March 2008 | DOI:
Od wielu lat metody ilościowe są stałym przedmiotem wykładanym na uczelniach ekonomicznych. Są co najmniej dwie obiektywne przesłanki uzasadniają- ce taki stan rzeczy. Pierwsza, to współczesny rozwój teorii ekonomii i dyscyplin z nią związanych, które nie tylko w badaniach podstawowych, ale także w zastosowaniach coraz częściej wykorzystują wiedzę matematyczną. Trudno obecnie zrozumieć wiele zagadnień ekonomicznych, a szczególnie podstaw teoretycznych, bez posiadania określonej wiedzy natury ilościowej. Druga, to intelektualny rozwój człowieka, w którym żelazne prawa logiki współkształtują jego zdolność do poprawnego odczytywania rzeczywistości. A podstawowe zależności logiczne znajdujemy właśnie w matematyce, której odnośny dział jest nazywany wstępem do matematyki lub logiką matematyczną. Można zatem powiedzieć, że współcześnie wykształcony człowiek, człowiek kreatywny, a nie tylko konsumujący, powinien posiąść znajomość określonego zakresu wiedzy ilościowej. W szczególności dotyczy to ekonomistów zarówno trudzących się badaniem i analizą teorii gospodarowania, jak i (może w mniejszym zakresie) jej stroną praktyczną.
International Conference “New Trends and Challenges in Management”.Treatment and Conclusions original article
pp. 165-175 | First published in 26 March 2008 | DOI:
Process of integration create new challenges with European Union concerningprinciple function homogeneous market European and growth of competitionfrom part of enterprise. It puts new claims before enterprises in range of preparationof venture, observances and business customs, taking into consideration ofpossessions of science or suitable creation firm image. However, globalization generatesquestion of new culture of operation, with necessity of utilization of knowledgerelate, in information society functioning and appearance new phenomenaor instruments. World-wide trends and conversions extract strongest mark onfunctioning enterprise more. They were object of international scientific conference,that has proceeded in high school of finance and in Warsaw in November2007.