scholarly journals Systemy wskaźników dochodowości pracy w rolnictwie – propozycja metodyczna

2015 ◽  
pp. 17-26 ◽  
Author(s):  
Zbigniew Gołaś
Keyword(s):  
Agricultural Sector ◽  
Financial Statements ◽  
Economic Situation ◽  
Member States ◽  
Eu Member States ◽  
Profitability Ratios

The proposal of six systems of work profitability ratios in the agricultural sector is presented in the article. The decomposition of the work profitability ratio was based on the Economic Accounts for Agriculture (EAA), i.e. applicable in EU member states harmonized financial statements that allow for conducting an analysis of the economic situation in agriculture according to uniform rules.

scholarly journals Effects of Policy and Market on Relative Income Deprivation of Agricultural Labour

2017 ◽  
pp. 53-70
Author(s):  
Bazyli Czyżewski ◽  
Agnieszka Poczta-Wajda
Keyword(s):  
Agricultural Sector ◽  
Relative Income ◽  
Member States ◽  
Income Gap ◽  
Eu Member States ◽  
Eu Membership ◽  
Agricultural Community ◽  
Panel Data Regression ◽  
The Social ◽  
The Eu

Average incomes in the agricultural sector are still much lower than average wages in non-agricultural sectors in the most of the EU Member States, which is contrary to one of the CAP’s initial objectives of “ensuring a fair standard of living for the agricultural community”. The main aim of this paper is to verify whether EU membership and the use of CAP funds helped reduce relative income gap of farmers. The second aim is to analyse which factors influence this income gap and how. Our study is based on EAA data for EU-27 for the period 1995–2015 and makes use of three panel data regression models estimated for all EU Member States, the “old” ones (EU-15) and the “new” ones (EU-12). Our results show that the social goals of the CAP support have not been achieved in the EU-15; however, they have been achieved under the SAPS in the EU-12.

scholarly journals The Occurrence of the Preconditions for Social Exclusion in the Czech Republic: A Basis for the Planning of Social Prevention Services

2021 ◽  
Vol 21 (2) ◽  
pp. 173-188
Author(s):  
Eva Kovářová ◽  
Roman Vavrek
Keyword(s):  
Czech Republic ◽  
Social Exclusion ◽  
Poverty Rate ◽  
Economic Situation ◽  
The European Union ◽  
Member States ◽  
The Czech Republic ◽  
Prevention Services ◽  
Eu Member States ◽  
Family Breakdown

Abstract Persisting social exclusion is one of the key issues the European Union Member States have to handle according to the headline targets of the Europe 2020 strategy. In the Czech Republic, more than 1 million people – 12.5% of the whole population – lived in the year 2019 at risk of poverty or social exclusion. Between the years 2010 and 2019, the monetary poverty rate oscillated around 10%. Although these are one of the lowest rates among the EU Member States, reduction and elimination of social exclusion has still been a challenge for the Czech policy-makers due to the relatively constant rates of monetary poverty, as low incomes are generally recognized as one of the causes of social exclusion. The aim of the paper is to identify the occurrence of the preconditions for social exclusion in the Czech districts revealed in the inter-district comparison that is based on the multi-criterial evaluation of the socio-economic situation in these districts. Such evaluation can serve as a basis for the planning of social prevention services, which are regarded as the means of prevention and reduction of social exclusion. Our findings obtained with the use of the Multi-Criteria Decision Making technique reveal that the occurrence of the preconditions for social exclusion varies among LAU1 districts of the Czech Republic and that districts lying in two NUT3 regions are affected more than others. Individuals living there are more likely to be socially excluded, especially if this higher probability derived from the districts’ socio-economic situation is accompanied with their individual poor skills, health, or family breakdown.

scholarly journals Accession impact and outlook for Croatian and EU crop and livestock markets

2020 ◽  
Vol 18 (1) ◽  
pp. e0103
Author(s):  
David Kranjac ◽  
Krunoslav Zmaic ◽  
Ivo Grgic ◽  
Petra Salamon ◽  
Emil Erjavec
Keyword(s):  
Crop Production ◽  
Agricultural Sector ◽  
Comparative Approach ◽  
Future Market ◽  
Member States ◽  
Eu Member States ◽  
Positive Effects ◽  
Eastern European Countries ◽  
The Impact ◽  
The Eu

Aim of study: To investigate the impact of Croatia’s accession to the EU on its agricultural sector, its market outlook and the EU’s key agricultural products up to 2030.Area of study: Croatia and European Union member statesMaterial and methods: Comparative approach was used in order to identify similarities of the changes that took place when other Central and Eastern European Countries (CEEC) acceded to the EU (results of previously conducted research) with the changes that happened in Croatia (historical data between 2010 and 2016). The second approach involved the AGMEMOD partial equilibrium model, which has been used as a comprehensive tool to model the complex outlook of Croatian agricultural markets. The results of the Croatian outlook were compared to the EU’s AGMEMOD outlook results in order to identify future trends in key agricultural market development (production, yield and net trade) and whether these newly established trends were comparable with EU trends.Main results: The changes that took place in the Croatian agricultural sector during and after the EU accession period are not significantly different from the trends and changes observed in other Central and Eastern EU member states. Similarities can especially be found in neighbouring CEEC countries (Hungary and Slovenia), which kept their producer prices close to EU levels prior to accession. Furthermore, the results indicate a similarity with CEEC trends in terms of the strengthening of crop production compared to livestock.Research highlights: Positive effects of EU integration on the Croatian agricultural sector took place after a few years of adjustment. Simulations of future market developments indicate many similarities between Croatia and EU 13 member states.

scholarly journals Capital Stock Value Development in Relation to the New EU Countries’ Agricultural Sector Development

2014 ◽  
Vol 62 (6) ◽  
pp. 1437-1450 ◽  
Author(s):  
Miroslav Svatoš ◽  
Luboš Smutka ◽  
Richard Selby
Keyword(s):  
Capital Stock ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Livestock Production ◽  
Production Performance ◽  
Member States ◽  
Eu Member States ◽  
Stock Value ◽  
Sector Performance ◽  
New Eu Member States

This paper will analyse agricultural sector development in individual new EU member states with emphasis on capital stock value development in agriculture. The main objective is to identify the relationship between capital stock value development, and agricultural sector performance in the individual analysed countries. The results of the analysis are as follows. The agricultural sector has significantly changed its structure and position within the national economy of individual new EU member states in the 20 years since the early 1990s. The size of the agricultural sector reduced in each of the analysed countries, resulting in a reduction in the value of the agricultural sector performance. Despite the significant reduction of the agricultural sector in many analysed, some became more efficient in terms of their agricultural sector performance. Individual country’s agricultural sectors became more effective and more competitive. Individual country’s agricultural sector size and performance development are closely related to capital stock value in agriculture. Both the agricultural sector structure, and agricultural sector production performance are closely related to available capital stock value. In line with the main objective of this paper, the most sensitive segments of the agricultural sector in relation to capital stock are livestock production, land development and the number of economically active persons in agriculture. Regarding sensitivity of agricultural production performance in relation to changes in capital stock value, the most sensitive are livestock production and non-food agricultural production.

scholarly journals LEGAL REGULATION OF TAXATION OF AGRICULTURAL ACTIVITY IN EU MEMBER STATES

2021 ◽  
Vol 13 (3) ◽  
pp. 169-175
Author(s):  
Liudmyla Golovko ◽  
◽  
Оlena Gulac ◽  
Volodymyr Vysotskyi ◽  
Keyword(s):  
Industrial Production ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Legal Regulation ◽  
Agricultural Activities ◽  
Agricultural Producers ◽  
Member States ◽  
Eu Member States ◽  
Balanced Structure ◽  
Tax Benefits

An analysis of the legal regulation of agricultural taxation in the EU member sates on the example of Poland, Czech Republic and Austria was made. A number of tax benefits for agricultural producers, which are contained in the legislation of the above countries, have been identified: reduction of income tax on farms; real estate tax benefits; discounts on tax on fuel; absence of taxes on property inherited or agricultural land and buildings, the ownership of which is acquired on the basis of a gift agreement; reduction of contributions under a special social insurance scheme. The urgency of the issue of providing tax benefits for agricultural producers in Ukraine, introduction of a special tax regime, which would contribute to the formation of a balanced structure of agro-industrial production was highlighted. It was noted that implementation of the experience of EU member states in the field of taxation of agricultural activities in domestic agricultural sector of the economy is extremely important and requires changes to legislation. Tax burden affects the profits of agricultural producers and is one of the key factors influencing the development of the agricultural sector in the country, the competitiveness of small and medium-sized socially oriented agricultural businesses, and reflects the priorities of agricultural activities. Therefore, the legal regulation of agricultural production is one of the key issues on the agenda. Ukraine needs to reform the system of taxation of agricultural production in order to form a balanced structure of agro-industrial production on the model of European countries.

scholarly journals Agricultural development and government expenditures in the new EU countries

2014 ◽  
Vol 8 (1) ◽  
pp. 21-35
Author(s):  
Peter Bielik ◽  
Luboš Smutka ◽  
Elena Horská ◽  
Richard Selby
Keyword(s):  
Capital Stock ◽  
Agricultural Production ◽  
Agricultural Development ◽  
Agricultural Sector ◽  
Arable Land ◽  
Government Expenditures ◽  
Member States ◽  
Agricultural Output ◽  
Eu Member States ◽  
New Eu Member States

The main ambition of this paper is to analyse agricultural developments in selected new EU member states with particular emphasis on government expenditures in agriculture. The main objective is to identify the relationship between government expenditures development on one side, and agrarian sector performance (the value of production) in selected member states on the other. The conclusions drawn from this analysis are that the agricultural sector has changed its structure and position within the national economy of selected new EU member states significantly in the 20 years since the early 1990s. Member states included in the analysis reduced both the size of their agricultural sector (number of people working in agriculture, total arable areas, number of animals, etc.), and the value of agricultural output. Despite the significant reduction of the agricultural output, member states became more efficient – and in particular their productivity per farmer increased significantly. Selected country’s agricultural sector, its structure and production value development are closely related to government expenditures. Significant correlation is apparent between agricultural government expenditures and the change in the number of economically active persons in agriculture, development of agricultural production, agricultural area, agricultural GDP and agricultural capital stock. Regarding the elasticity of new EU member states’ agricultural sector in relation to changes in government expenditures, significant elasticity is apparent in the case of the number of economically active persons in agriculture, agricultural production (especially livestock production), area of arable land, agricultural GDP and capital stock.

scholarly journals CORPORATE REPORTING: TRANSPOSITION OF THE PROVISIONS OF EU DIRECTIVE 2013/34

2021 ◽  
Vol 118 (5) ◽  
pp. 77-92
Author(s):  
KOROL Svitlana ◽  
FOMINA Olena ◽  
ZADNIPROVSKYI Oleksandr
Keyword(s):  
Financial Statements ◽  
Practical Implementation ◽  
Adaptation Period ◽  
Member States ◽  
Eu Countries ◽  
Eu Member States ◽  
Corporate Reporting ◽  
Eu Directive ◽  
Depth Study ◽  
The Eu

Background. Corporate reporting is one of the key tools of external communication. Bringing it in line with EU Directive 2013/34 is in line with Ukraine's European integration plan and the interests of Ukrainian business. The aim of the article is to study the approaches to transposing the provisions of EU Directive 2013/34 on the structure and content of corporate reporting in the EU Member States and in Ukraine to ensure its interna­tiona­lization. Materials and methods. The research was conducted using the methods of theoretical generalization, comparative analysis and synthesis, which allowed to assess the domestic practice and prospects of transposition of EU Directive 2013/34. Results. The provisions of EU Directive 2013/34 on the preparation and publication of annual financial statements are considered. The requirements are systematized and the powers of national regulators to determine the structure and content of financial statements by category of enterprises are analyzed. Approaches to the reform of accounting legislation in the EU member states and in Ukraine are studied. The differences between the measures taken and the prospects for transposition of EU Directive 2013/34 in our country have been identified. Conclusion. Unlike EU countries, the management report and the report on payments in favor of the state are new forms of reporting. The formation of the regulatory framework for the implementation of EU Directive 2013/34 in Ukraine is not completed yet, their preparation and practical implementation require a certain adaptation period to study foreign experience and create a favorable investment environment. Further in-depth study of the provisions of EU Directive 2013/34, in particular on the structure and content of financial statements of various categories of companies, will allow better understand domestic legislative innovations, reporting of business partners from EU countries and make reporting of Ukrainian companies more transparent and useful to increase their competitiveness and investment attractiveness.

scholarly journals Impact of Transposition of the Directive 2013/34/EU into the National Laws of EU Member States Emphatically V4

2017 ◽  
Vol 65 (2) ◽  
pp. 631-639
Author(s):  
Jana Gláserová ◽  
Milena Otavová ◽  
Anna Bušovová ◽  
Eliška Dřínovská
Keyword(s):  
European Union ◽  
Competitive Advantage ◽  
Financial Statements ◽  
European Parliament ◽  
The European Union ◽  
Consolidated Financial Statements ◽  
Member States ◽  
National Accounting ◽  
Eu Member States ◽  
The Eu

The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings for reasons of increasing of the competitive advantage and productivity of small and medium‑sized enterprises. The EU Member States have to incorporate the rules of the Directive with their national law by 20 July 2015 at the latest during the year 2016. The intention of this paper is to determine and to evaluate the impacts of transposition of the Directive into the Czech Accounting Law and into the national accounting laws of EU Member States chosen. There is an identification of main differences of Czech Accounting Law and of amended Czech Accounting Law issued 1st of January 2016. There is an impact of implementation of the Directive 2013/34/EU on financial statements and at the same time on requirements of audit for individual categories of Czech accounting entities. In this paper, there is also an analysis of impact of the Directive 2013/34/EU on national accounting laws V4 States and on several further EU Member States. On the basis of comparison of differences recognized, there is an deduction of findings for companies falling into the same group.

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