Економіка і менеджмент (EM-2011 ). – 2011 р.

Permanent URI for this collectionhttps://ena.lpnu.ua/handle/ntb/27016

Матеріали ІI Міжнародної конференції молодих вчених

У збірнику опубліковано матеріали конференції, присвяченої проблемам у галузі економіки, менеджменту, маркетингу, обліку та аналізу, фінансів. Видання призначено для науковців, аспірантів, студентів.

Економіка і менеджмент : матеріали ІI Міжнародної конференції молодих вчених ЕМ-2011, 24–26 листопада 2011 року, Львів, Україна / Міністерство освіти і науки, молоді та спорту України, Національний університет "Львівська політехніка". – Львів : Видавництво Львівської політехніки, 2011. – 280 с. – (3-й Міжнародний молодіжний фестиваль науки).

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Accountancy as a public service – evidence from Poland
(Видавництво Львівської політехніки, 2011) Maruszewska, Ewa Wanda; Kołodziej, Sabina
The article attempts to present nowadays Polish accountancy profession’s perception with special regards to public service. Nowadays, accountant provides data and takes active part in decision – making process in an enterprise. It should be emphasized that preparing financial statements is not only a process of implementing different techniques. It also requires social awareness with respect to area where business is done. Social awareness is one of characteristics that constitutes accountancy occupation as a profession [6]. The article also describes the results of a survey conducted among 213 participants, mainly graduate and postgraduate accounting and finance faculty students. Results of the survey proved that accountancy profession is regarded as public trust service, not only by employees working in financial department,s but also by those who do not deal with finance and bookkeeping issues within their work.
Adaptability to reverse logistics
(Видавництво Львівської політехніки, 2011) Pfohl, Hans-Christian; Thi Van Ha, Nguyen
Reverse logistics is growing fast in Europe where environment policies and green issues serve as central topic of circular economy and sustainable development. Additionally, there has been an obvious trend of increasing consumer returns due to more powerful customers, especially with the growing multichannel retailers. To date, companies have adapted their existing supply chain to reverse logistics that resolves the issues related to returns flows in order to comply with the law, to satisfy customers, and to reduce costs. On the basis of implementation time of a reverse logistics program, we identified significant differences related to implementation drivers, formulation of reverse logistics strategy, and formalization of returns policy in order to explore the adaptability.
An optimal life insurance policy in the continuous-time investment – consumption problem
(Видавництво Львівської політехніки, 2011) Iwaki, Hideki; Osaki, Yusuke
This paper considers an optimal life insurance purchase for a household subject to mortality risk. The household receives wage income continuously, which could be terminated by unexpected premature loss of earning power. In order to hedge the risk of losing income stream, the household enters a life insurance contract for the bereft members. The household may also invest their wealth into a financial market. If insurance payment is made prior to the planned time horizon, the amount shall be used for consumption and investment. Therefore, the problem is to determine an optimal insurance/investment/consumption strategy in order to maximize the expected total discounted utility from consumption and terminal wealth. We provide explicit solutions in a fairly general setup.
Analyzing flow of funds in Iranian health care
(Видавництво Львівської політехніки, 2011) Masaeli, Arashk; Basakha, Mehdi
This paper first describes Iranian Health Care system, then counts the strengths and weakpoints if the system and finally analyzing flow of fund in Iranian Health Care system, highlights some of the areas which demandmore consideration.
Blast management
(Видавництво Львівської політехніки, 2011) Shouraki, Mohammad Kargar; Naserkheil, Ali Asghar
Blast Management (BM) is composed of the combination of human resources management (HRM) principles and concepts and various methods of quality management (QM) with a financial approach. BM is made up of three aspects: hard, soft and concept and BLAST means an explosive shift in organization's mindset and thought and rapid action against it. The first aspect, hard, includes a set of managerial toots and philosophies to improve the quality and productivity with a financial approach.
Bubbles and Central Banks
(Видавництво Львівської політехніки, 2011) Yavas, Abdullah
Central system of accounting information of the Czech Republic
(Видавництво Львівської політехніки, 2011) Svoboda, Michal
Since January 1st, 2010, a new accounting system in the public sector of the Czech Republic has been effective. This has changed not only the way of compilation of financial statements (now on accrual base), but also the way of their disclosure and presentation. This should be ensured by „Central System of Accounting Information of the Czech Republic“. Itsmain intent is to satisfy the information needs of all public sector financial statements users, especially general public (tax payers), European and international institutions etc.
Consumer behavior and willingness to pay in a real market experiment
(Видавництво Львівської політехніки, 2011) Oettler, Mario; Ittner, Andreas
In this paper we present an A/B-Test where we scrutinize the consumer behavior and the willingness to pay of customers in a real online community portal. The customers of the treatment group could choose between two price-quantity options. The control group however could only choose one price-quantity-combination. It turned out that a higher number of variations does not necessarily lead to a higher sales volume. It was interesting to see that consumers decided for the option with the higher per unit price if the total amount is lower than the price of the ‘bulk pack’. Beside the economic results we gained essential experience in the conduct of real market online experiments. Particular the assignment and the recognition are crucial in order to perform a valid experiment. We found out that a sequential assignment and the incorporation of registered users yields the best results.
Consumer behavior in the scratch card market: a double-hurdle approach
(Видавництво Львівської політехніки, 2011) Jaunky, Vishal; Ramchurn, Bhooshan
This paper investigates how demographic and other forms of compulsive behaviour and personality are related to the buying frequency of Le Millionaire scratch cards. We employ cross-sectional micro-data obtained from our household drop-off survey with a sample size of 1007 observations. Consequently, we examine the double-hurdle model as an alternative to the Tobit model. The lognormal double-hurdle model is the best specification for the study according to the Vuong test. In essence, the “Big-Five” dimensions of personality traits, coupled with other factors such as age, gender, educational background, household income and marital status are found to play a sine qua non role in determining a consumer’s behaviour in the scratch card market.
Degressively proportional allocation of seats in the European Parliament
(Видавництво Львівської політехніки, 2011) Cegiełka, Katarzyna; Łyko, Janusz
The European Union has not adopted a precisely determined algorithm for establishing the composition of the European Parliament. It directs only to comply with the generally understood degressively proportional distribution. The lack of a transparent and verifiable formula causes a lot of inconvenience. In this work a principle of degressive proportionality has been presented, together with its characteristics and limitations.
GPGPU as an alternative IT investment
(Видавництво Львівської політехніки, 2011) Mrowca, Katarzyna
IT is evolving. The technology is becoming more and more available because of increasing accessibility, decreasing prices and user-friendly interface. Technology based on GPGPU (General Purpose Graphic Processing Unit) is an innovation which brings huge economical profits. In spite of this fact it is not popular in Europe. The article is focused on analysis of drawbacks and benefits of GPGPU computing. Moreover, in the article there are described examples of success implementations of GPGPU based solutions into a business. Aim of those deliberations is to prove a thesis that innovative GPGPU technology can bring significant profits. Research methods adopted in the article are literature analysis, observations and experimentsmade by computer simulations.
Impact of Translation on the Comparability of Financial Reports
(Видавництво Львівської політехніки, 2011) Mejzlik, Ladislav; Roe, Jana
International financial reporting standards (IFRS) aim to provide unified guidance that would result in increased global comparability of financial reports. Because IFRS is written in English and subsequently translated to other languages, cultural differenes give rise to high potential for mistranslation and miscommunication when translating and interpreting standards and reports. Crucial for successful translation is the translator’s understanding of not only technical terminology but also the underlying concepts.
Implementing a model of Enterprise 2.0 in companies of different sizes
(Видавництво Львівської політехніки, 2011) Consoli, Domenico
The Enterprise 2.0 model is slowly spreading in all types of companies: small, medium and large. This is an emerging model that involves the customer in improving the product/service to acquire competitive advantages. In this paper we consider 3 case studies of different sizes of companies that have implemented the model 2.0 and from a comparison among themselves we annotate the differences.
Indices of globalization as instruments for its measurement
(Видавництво Львівської політехніки, 2011) Bilous, Svetlana
Globalization, its consequences, and further implications are one of the most discussed topics nowadays and with attempts to define this notion it is measured qualitatively and quantitatively. And taking into account multidimensionality of globalization, its measuring process still appears to be a challenge for scientists. This article aims at the analysis of contemporary ways of measurement of globalization giving comparative analysis of the existing indices of globalization that is preceded by the general principles of index calculation.
Lack of consent for mediation between companies and its reasons
(Видавництво Львівської політехніки, 2011) Karpińska-Królikowska, Iwona
This article discusses commercial mediation, presenting its principles and procedure. It shows the reason why I became interested in the topic of companies’ lack of willingness to solve problems through mediation. It presents empirical statistics from mediation in commercial cases, including those on lack of consents or settlements. The figures are shown against the background of court statistics. On the basis of research conducted in the form of case studies, it presents the possible reasons why companies do not consent to mediation or reach no agreement despite undertaking mediation. The writer analyses external factors affecting companies’ decisions. This article contains examples of commercial mediations the writer dealt with. These cases support the thesis that if there is good will, agreement is easier to reach. Some show that self-interest or impatience were obstacles to ending the dispute.
Leases – Public Discussion of a New Common Standard
(Видавництво Львівської політехніки, 2011) Valášková, Mariana
The paper focus on the importance of public discussion for developing a new common standard in case of topical lease accounting. To stimulate the public discussion the IASB and the FASB have done several outreach activities and going to continue in obtaining more views from stakeholders
On market timing and portfolio selectivity: modifying the Henriksson-Merton model
(Видавництво Львівської політехніки, 2011) Goś, Krzysztof
This paper evaluates selected functionalities of the parametrical Henriksson-Merton test, a tool designed for measuring the market timing and portfolio selectivity capabilities. It also provides a solution to two significant disadvantages of the model: relatively indirect interpretation and vulnerability to parameter insignificance. The model has been put to test on a group of Polish mutual funds in a period of 63 months (January 2004 – March 2009), providing unsatisfactory parameter significance results. A modification to the structure of the equation was proposed in order to improve the versatility of the tool and make it easier to interpret. The modified model was later successfully verified on the same database. Consistent with prior literature, the empirical results indicated that the market timing and portfolio selectivity skills do have an impact on the level of excess portfolio returns.
Segmentation of industrial markets
(Видавництво Львівської політехніки, 2011) Drugă, Petruţa
The business marketing manager performs on a market consisting of many different types of industrial customers with different needs. Only when this aggregate market is split into meaningful categories, the business marketing strategist can react suitably and usefully to the unique needs. After the determination process of the segments has ended, then the marketer must estimate the demand for every segment. Accurate projections of future possible sales represent one of the most important and demanding dimensions of industrial market analysis.
The adoption of information and сomunication technology in Polish rural areas
(Видавництво Львівської політехніки, 2011) Misiuk, Anna Barbara
Agriculture has played an important role in the development of rural areas and generally in the global economy. In Poland, agriculture still dominates land use. Nevertheless, the relatively low share of agriculture in GDP indicates that the potential of existing resources is not fully used. For this reason, it is crucial to take steps in order to stimulate effectiveness of rural areas. The application of ICTs is one of various and persistent means to positively react to rural underdevelopment, poverty alleviation and social exlusions. This article concentrates on the access to the main ICTs in Poland, with the main focus on its rural areas. It explores the potential contribution of ICT to the life standard of farmers and, indirectly, to the effectiveness of their work. Therefore, the main variables characterizing the computerization process are analyzed and then compared to the EU-27 average. Although the benefits of ICTs in agriculture are recognized, the popularization of ICTs in rural areas in Poland is still below the EU-27 average and is actually neglected. However, it can be observed that all of variables characterizing the ICTs are in positive trend and the gap between cities and rural areas is narrowing every year.
The impact of the Global Crisis 2007-2009 on the financial system of the Republic of Macedonia
(Видавництво Львівської політехніки, 2011) Gjosevska, Bisera
The Global Financial Crisis of 2007-09 threw the world in one of the most severe nosedives for decades. Developed and robust economies tumbled, cascading negative effects in the emerging world. While certain developed economies such as Iceland’s crumpled, other, like the Greek, still teeter on the brink of collapse. Yet, the economy of the Republic of Macedonia, as fragile and structurally inept as it seems, still managed to survive the crisis’ lethal blow. This paper attempts to examine the causes of this paradox by shortly introducing the specifics of the Macedonian financial system, and later analyzing the behavior of three select variables before, during, and after the crisis.