scholarly journals Tax-based forms of state aid in Poland as compared to other EU states

2021 ◽  
Vol 67 (3) ◽  
pp. 30-42
Author(s):  
Marcin Spychała ◽  
Keyword(s):  
Comparative Analysis ◽  
Quantitative Analysis ◽  
Statistical Data ◽  
Current Knowledge ◽  
Descriptive Analysis ◽  
State Aid ◽  
Added Value ◽  
Eu Member States ◽  
The Subject ◽  
The Eu

The paper presents the structure of state aid in Poland as compared with other EU member states, with an emphasis on tax instruments. Tax preferences are a significant form of state aid in Poland, and their importance in the structure of state aid provided differs across the EU states. The added value of the paper is to provide current knowledge concerning the sources of tax-based forms of state aid. The theoretical aspects of state aid are discussed and the tax-based forms of state aid in Poland presented. The empirical research was based on the following research methods: descriptive analysis, quantitative analysis and comparative analysis. The statistical data has been drawn from the Consumer Protection Offices on state aid granted to Poland, the latter data being transferred to the European Commission and forming the basis for the EU papers for the State Aid Scoreboard available in the Eurostat database. Tax preferences are a significant form of state aid granted in Poland, as they constitute the second most important (after grants) form of state aid, in terms of their financial value. The importance of state aid in the form of tax-based instruments differs across the EU states. In most of them tax preferences are the second most important, in terms of financial value, form of state aid. However, their share within the structure of the aid is to a large extent varied. The subject matter of state aid, including particularly its tax-based forms, seems to be especially intriguing as well as significant in contemporary tax studies.

scholarly journals Analysis of the activities of the State Films Fund of Russian Federation in the context of digitalisation

2021 ◽  
pp. 53-59
Author(s):  
M. I. Kosinova ◽  
A. A. Gasilina
Keyword(s):  
Content Analysis ◽  
Comparative Analysis ◽  
Genetic Analysis ◽  
Russian Federation ◽  
Statistical Data ◽  
Qualitative Content Analysis ◽  
Descriptive Analysis ◽  
Secondary Analysis ◽  
The State ◽  
The Subject

The object of the study is the State Films Fund of Russian Federation, the subject is the project of global digitalisation of the film archives of the State Films Fund of Russian Federation, which started at the end of 2018 and is currently being implemented. The purpose of the study is to analyse the digitalization project and identify possible problems that may arise during its implementation. Research objectives: analysis of the problem of personnel shortage, analysis of the socio-cultural and economic efficiency of the project being implemented. The study used the method of historical and genetic analysis, descriptive analysis of literature and media materials, qualitative content analysis of documents, reports and other materials, comparative analysis, and secondary analysis of statistical data. The results of the study can be used in the implementation of the programme of digitilisation of the State Films Fund of Russian Federation archives in order to optimise this process and eliminate possible risks. 

A comparative analysis of the lay-friendliness of Danish EU patient information leaflets from 2000 to 2012

2014 ◽  
Vol 11 (3) ◽  
Author(s):  
Inger Askehave ◽  
Karen Korning Zethsen
Keyword(s):  
Comparative Analysis ◽  
Patient Information ◽  
Patient Information Leaflet ◽  
General Interest ◽  
Information Leaflet ◽  
Empirical Results ◽  
Patient Information Leaflets ◽  
Information Leaflets ◽  
The Subject ◽  
The Eu

Since becoming mandatory in the EU in 1992, the patient information leaflet (PIL) has been the subject of an on-going discussion regarding its ability to provide easily understandable information. This study examines whether the lay-friendliness of Danish PILs has improved from 2000 to 2012 according to the Danish consumers. A reproduction of a questionnaire study from 2000 was carried out. The responses of the 2012 survey were compared to those of the 2000 survey and the analysis showed that Danes are less inclined to read the PIL in 2012 compared to 2000 and that the general interest in PILs has decreased. The number of respondents who deem the PIL easy to read has gone down. According to Danish consumers, the lay-friendliness of PILs has not improved from 2000 to 2012 and a very likely explanation could be that the PIL as a genre has become far too regulated and complex to live up to its original intentions. On the basis of the empirical results the article furthermore offers suggestions for practice changes.

scholarly journals EQUALITY OF OPPORTUNITY BETWEEN MEN AND WOMEN ON THE LABOUR MARKET – THE GENDER PAY GAP WITHIN THE EU MEMBER STATES

2013 ◽  
Author(s):  
Oana Ancuţa Stângaciu
Keyword(s):  
Social Life ◽  
Statistical Data ◽  
Equality Of Opportunity ◽  
Gender Pay Gap ◽  
Pay Gap ◽  
Member States ◽  
Men And Women ◽  
Eu Member States ◽  
Indirect Discrimination ◽  
The Eu

The actions taken for the promotion of the equality of opportunity between men and women and for eliminating the direct or the indirect discrimination apply to the field of employment as well as to the field of education, health, culture, information and the participation in the decision making process. Starting from one of the objectives of the Strategy for the equality of opportunity, being aware of the real situation of women participation compared to men participation to the economical and social life, this analysis offers a perspective on the equality of opportunity between men and women in the field of employment, seen based on the statistical data. Thus, in order to quantify this phenomenon using methods specific to the statistical analysis, we used the gender pay gap indicator pertaining to the EU member states per total economy, as well as per economical activities, and the research results show that on the EU level there are still significant gender pay gaps.

scholarly journals Financial leasing as financial and credit support for investment activities of enterprises

2018 ◽  
pp. 59-68
Author(s):  
Tetiana Vasylieva ◽  
Liudmyla Zakharkina ◽  
Oleksii Zakharkin
Keyword(s):  
Comparative Analysis ◽  
Subject Matter ◽  
Statistical Data ◽  
Credit Market ◽  
Legal Regulation ◽  
Financial Leasing ◽  
Current State ◽  
The Subject ◽  
Scientific Rationale

The purpose of the article is to provide scientific rationale of the place and role of financial leasing in financial and credit support for investment activities of enterprises. The subject matter of the research includes various aspects of the current state of financial leasing and ways of its advancement in Ukraine. The article provides an analysis of investment activities based on the volume of investments in Ukraine and determines the role of financial leasing as a funding for investment resources of enterprises. The paper also examines the legal and regulatory framework for financial leasing operations and highlights different interpretations of this form of financing as well as its formal indicators. An analysis of statistical data on the financial and credit market provides important insights into trends of financial leasing contracts and the volume of loans issued to corporate borrowers, and thus makes it possible to conclude that there is a lack of leasing operations in business activities of entities. The point is mainly supported by the fact that financial leasing contracts which have been made lately are not widespread enough after the crisis in 2014. The dynamics of changes in the volume of leasing contracts by dates of signing is considered, and it is found that there is a tendency to shortening the duration of financial leasing services. An industry factor of providing financial leasing services is taken into consideration and the main industries where these services are widespread are described. The existing approaches to evaluating the effectiveness of leasing contracts are systematized. The key challenges that hinder the growth of leasing in Ukraine are identified. The research methods used in the article include: analysis, synthesis and abstraction (for forming the rationale and developing the terminological and conceptual framework of the study); comparison, systematization and logical generalization (for examining the concept of financial leasing, its legal regulation and specific features of using in Ukraine); statistical, structural and comparative analysis (for exploring ways of advancement of financial leasing in Ukraine).

scholarly journals THE FACTORS THAT INFLUENCE THE STUDENTS’ DIFFICULTIES IN RETELLING A MOVIE

2020 ◽  
Vol 12 (1) ◽  
pp. 81-97
Author(s):  
DESTRI WAHYUNINGSIH
Keyword(s):  
Quantitative Analysis ◽  
Qualitative Analysis ◽  
Descriptive Analysis ◽  
Score Test ◽  
Educational Background ◽  
Point Of View ◽  
Internal Factor ◽  
Study Habit ◽  
The Subject ◽  
Test Result

The objective of this research were to know the factors that influence the students’ difficulties in retelling a movie. The subject of this research consists of 14 students at second semester STKIP Insan Madani Airmolek. The method used in this study was Descriptive Analysis Research. The data of this research was gathered through retelling a movie test and giving questionnaire. The techniques of data analysis used quantitative and qualitative analysis. The quantitative analysis was used to count the percentage of student’s score test and students answer the questionnaire. On the other hand, the qualitative analysis used to describe or interpret the result of quantitative analysis result. The researcher obtained the scores of the test result were 43, 57%. It was categorized less. And then the factors that influence students’ difficulties based on indicators of retelling a movie are English movie media, limited educational background to watch English movie and students’ less practice.The factors that influence difficulties from the internal factor was intelligence got 54%, interest got 78% and fatigue got 3%. The most factors that influence is interest. It got 78% of the students felt uninterested to watch the movie and retell it. The factors that influence difficulties from the external factors were family (56%), school (24%), society (57%). Society factors most influences the students’ difficulties in retelling a movie because the students have more interaction with it. The result of the research showed the factors that influence students’ difficulties occurred because of inappropriate media, students’ bad study habit, students’ point of view, laziness, and bad action negative activities inside and outside them.

scholarly journals Overview of the Implementation of the EU Youth Strategy in the Field of Employment

2014 ◽  
Vol 14 (1) ◽  
pp. 5-24
Author(s):  
Siyka Kovacheva
Keyword(s):  
Market Integration ◽  
Statistical Data ◽  
Young Generation ◽  
Policy Documents ◽  
Policy Initiatives ◽  
Academic Literature ◽  
Eu Member States ◽  
Shared Awareness ◽  
Local Levels ◽  
The Eu

Abstract This paper provides an overview of the implementation of the EU Youth Strategy for the promotion of youth employment and entrepreneurship in the EU Member States and four non-EU states: Croatia2, Montenegro, Norway and Switzerland. It relies upon the National Reports (NRs) presenting the policy initiatives designed and accomplished during the first cycle (2010-2012) in these countries and submitted in response to a questionnaire developed by the European Commission (EC) and an examination of policy documents, academic literature and statistical data. The comparative analysis reveals a shared awareness of the gravity of the problems accumulated in the labour market integration of young people and attests to the enormous efforts put forward on European, national, regional and local levels for overcoming youth disadvantage. It also highlights the opportunities created by sharing good practices and fostering of cooperation among all policy actors for supporting the young generation to make a successful entry in the world of work.

MIGRATIONS - JOURNEYS OF THE BROKERS - IN THE CONTEXT OF CONTEMPORARY AND FUTURE THREATS TO THE SECURITY OF 21ST CENTURY EUROPE

2021 ◽  
Vol XV - Wydanie specjalne ◽  
pp. 223-238
Author(s):  
Anna Piotrowska ◽  
Marian Kopczewski ◽  
Julia Nowicka ◽  
Zbigniew Ciekanowski
Keyword(s):  
21St Century ◽  
Security Policy ◽  
Third World ◽  
Statistical Data ◽  
Illegal Immigration ◽  
Syrian Refugees ◽  
The European Union ◽  
Eu Member States ◽  
Migration Crisis ◽  
The Eu

Contemporary and future threats to Europe in the 21st century constitute an important element of the European Union's security policy. Ongoing wars, terrorism, religious fanaticism and extreme poverty in third world countries led to a drastic wave of refugees that flooded Europe. The article presents the problem of threats related to the increasing migration, as well as the activities of the European Union aimed at preventing the migration crisis. The issue of Syrian refugees fleeing in desperation to Europe, a Europe that does not necessarily welcome them with open arms, was raised. The aim of the presented study is to analyze the situation of contemporary Europe in the context of threats related to the phenomenon of migration. Statistical data published by the most important institutions of the EU Member States, including data related to crimes committed by citizens who are not indigenous people of Europe, were thoroughly analyzed. Eurostat research, data disseminated by the Federal Criminal Police Office in Germany or statistics published by the Italian Istat were used. The conclusions from the above research allowed to verify the hypothesis that the migration crisis is a factor in the multifaceted destabilization of contemporary Europe, and the phenomenon of migration should be considered in this context. Due to the limited volume of the article, the author of the publication presented the most important legal bases regulating legal and illegal immigration, which will facilitate the understanding of the European Union's operation on the issue of interest to us.

Labour Immigration Policy in the European Union: How to Overcome the Tension between Further Europeanisation and the Protection of National Interests?

2020 ◽  
Vol 22 (2) ◽  
pp. 198-223
Author(s):  
Jean-Baptiste Farcy
Keyword(s):  
Immigration Policy ◽  
Added Value ◽  
The European Union ◽  
National Interests ◽  
Member States ◽  
Eu Member States ◽  
Labour Immigration ◽  
Eu Directives ◽  
The Eu

Abstract This article critically assesses EU harmonisation in the field of labour immigration. It argues that EU directives are limited both in scope and intensity which explains their relatively low effectiveness and added value. Given the current political and institutional context, the article claims that a truly common labour immigration policy is unrealistic. Labour immigration remains a predominantly national prerogative and EU rules have done little to overcome normative competition between EU Member States. Looking forward, the EU should adopt complementary measures to Member States’ policies. The role of the EU in this sensitive policy area should be better defined and justified, in particular in relation to the principle of subsidiarity.

scholarly journals Zagadnienie pomocy publicznej udzielanej na ochronę środowiska – teoria zawodności rynku a polityka konkurencji Unii Europejskiej

2015 ◽  
Vol 4 (3) ◽  
pp. 157-172
Author(s):  
Piotr Podsiadło
Keyword(s):  
European Union ◽  
State Aid ◽  
Market Failures ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
The Eu

The aim of this article is to present the conditions of admissibility of state aidin the European Union, with particular emphasis on horizontal aid for environmentalprotection. State aid measures can correct market failures and therebycontribute towards achieving common objectives. It should be targeted towardssituations where aid can bring a material improvement that the market cannotdeliver alone. The EU Member States intending to grant environmental or energyaid have to define precisely the objective pursued and explain what is the expectedcontribution of the measure towards this objective.

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