scholarly journals Shrinking municipalities and their budgetary revenues on the example of the Warmian-Masurian Voivodeship in Poland

2019 ◽  
Vol 10 (3) ◽  
pp. 419-432 ◽  
Author(s):  
Anna Wichowska

Research background: Adverse demographic changes in many local administration units around the world lead to their shrinkage. These processes are usually accompanied by economic changes. The economic consequences of shrinkage can be assessed based on the budgetary revenues of local units, which are largely dependent on the local population and the demographic structure. Purpose of the article: The aim of this article is to evaluate the shrinkage of Polish municipalities and the effects of population change on the budgetary revenues of local administration units. The analysis was conducted in selected municipalities of the Warmian-Masurian voivodeship, which is the least economically developed region in Poland. The analysis covered the period between 2012 and 2017. Methods: The shrinkage of municipalities was evaluated with the use of the methods proposed by the Shrinking Cities International Research Network (SCIRN). According to this methodology, a local unit shrinks when the annual decrease in population exceeds 0.15% for more than five consecutive years. The influence of demographic changes on the budgetary revenues of municipalities was evaluated with the use of linear correlation analysis (Pearson's r) as well as a survey conducted among municipal treasurers in the Warmian-Masurian voivodeship.  Findings & Value added: Symptoms of shrinkage were described in selected municipalities of the Warmian-Masurian voivodeship. The presence of correlations between different categories of budgetary revenues and demographic changes was confirmed. The results of the study and the formulated practical recommendations constitute constructive inputs to the discussion on possible solutions to the analyzed problem. They can also be used in further research to analyze other aspects of municipal budgets (the consequences of depopulation for budgetary expenditures, municipal debt, etc.) or conduct comparisons with other regions in Poland and in the world.


2018 ◽  
Vol 1 (XVIII) ◽  
pp. 301-334
Author(s):  
Andrzej Świątkowski

The purpose of this report is to explain is to present collective labour law in the broad political, economic, social and legal context. Although this analysis deals with strikes in Poland between the Great Wars, socialist Poland and the current third Polish Republic this study tries to explain an importance of statutory regulations of the right to strike as well as the right to organize strikes both in the capitalist system (1918-1939), at the beginning of the last decade of social Poland (1981-1989) and after the both political and economic changes had been introduced (since June 1989 until now). The Author must admit, though, he did not try to identify labour law as a political subject rather than a really legal one. He was under the obligation imposed by the German-Israeli leading team of the world wide research network to provide the most comprehensive respondes to the questions posed.



2019 ◽  
pp. 218-255
Author(s):  
T.Yu. Kobischanov

Quite often in the course of historical events, social and economic changes obscure the changes in cultural psychology of ethnic groups and their representatives. The historical science explains what happened, how and why it was happening but very rarely gives us a chance to understand what people were feeling in this respect, what processes were going on in their individual and common consciousness and in the subconscious. The drama that the Christians of the Middle East are going through, the final act of which we are probably witnessing these days, urges us to look for its roots in the distant past. The Ottoman period in the history of East Christian communities is of particular significance. The Middle East Christians got under the Turkish rule as a discriminated minority pushed out on the curb of sociopolitical life, but by the beginning of the 20th century the Christians of the Middle East as a whole, and Christian communities of Syria and Lebanon in particular, were flourishing and were perfectly well adapted to possibilities that inclusion of the Ottoman state into the world capitalist system had to offer. The upgrade of the Christians status was accompanied by gradual changes in their social psychology including self identification of the members of the Christian communities, remodelling of their behaviour patterns in everyday life and in conflict situations as well as psychology of introconfessional relations. This research is an attempt to describe and analyse this cultural and psychological transformation.Нередко в ходе исторических событий социальноэкономические изменения затмевают изменения в культурной психологии этнических групп и их представителей. Историческая наука объясняет, что произошло, как и почему это происходило, но очень редко дает нам возможность понять, что чувствовали люди в этом отношении, какие процессы происходили в их индивидуальном и общем сознании и в подсознании. Драма, которую переживают христиане Ближнего Востока, заключительный акт которой мы, вероятно, наблюдаем в эти дни, побуждает нас искать ее корни в далеком прошлом. Османский период в истории восточных христианских общин имеет особое значение. Ближневосточные христиане попали под турецкое правление как дискриминируемое меньшинство, вытесненное на обочину общественнополитической жизни, но к началу 20 века христиане Ближнего Востока в целом, и христианские общины Сирии и Ливана в частности, процветали и были прекрасно приспособлены к возможностям, которые могло предложить включение Османского государства в мировую капиталистическую систему. Обновление статуса христиан сопровождалось постепенными изменениями в их социальной психологии, включая самоидентификацию членов христианских общин, перестройку их моделей поведения в повседневной жизни и в конфликтных ситуациях, а также психологию внутриконфессиональных отношений. Это исследование является попыткой описать и проанализировать эту культурную и психологическую трансформацию.



Author(s):  
Kolarkar Rajesh Shivajirao ◽  
Kolarkar Rajashree Rajesh

The perfect balance of Mind and body is considered as complete health in Pāli literature as well as in Ayurveda. Pāli literature and Ayurveda have their own identity as most ancient and traditional system of medicine in India.The universal teachings of the Buddha are the most precious legacy ancient India gave to the world. The teachings are a practical code of conduct, a way of purity and of gracious living. There is a scientific study of the truth pertaining to mind and matter, and the ultimate truth beyond. In fact, the Buddha should be more appropriately known as a super-scientist who studied the entire laws of nature governing the Universe, by direct personal experience. The Buddha's rational teachings are clearly explained in the Eight-fold Noble Path, divided in three divisions of Sīla (morality), Samādhi (mastery over the mind), Paññā i.e. ‘Pragya' (purification of the mind, by developing insight). In Ayurveda Psychotherapy can be done by Satvavajaya Chikitsa and good conduct. Aim is to augment the Satva Guna in order to correct the imbalance in state of Rajas (Passion) and Tamas (Inertia). Sattvavajaya as psychotherapy, is the mental restraint, or a "mind control" as referred by Caraka, as well as Vagbhata is achieved Dnyan (education), Vidnyan (training in developing skill), Dhairya (development of coping mechanism), Smruti (memory enhancement), Samadhi (concentration of mind). According to WHO, Mental disorders are the common problem. The burden of mental disorders continues to grow with significant impacts on health and major social, human rights and economic consequences in all countries of the world.





2021 ◽  
Vol 16 (5) ◽  
pp. 1740-1767
Author(s):  
Xi Zhang ◽  
Hongda Liu ◽  
Pinbo Yao

In recent years, the study of online consumption behavior has gradually formed its research system and analysis model based on the inheritance of traditional research paradigms, focusing on the inner mechanism of consumption models explained by consumption activities. Online consumption is based on the research scenario of social e-commerce and forms a broad research network through the extension of consumer objects, consumer psychology, and consumer concepts. Although the theoretical constructs of online consumer behavior continue to improve, the relevant studies still do not fully grasp the research frontiers due to the lagging research nature. In the context of Web 2.0, it is impossible to run through the latest developments in online consumption research. Moreover, the study of online consumer behavior has shown a trend of diversification and multiple schools of thought, and a research jungle has emerged, which in essence is the perfection and new height of the study of consumerism. This paper analyses the origins, frontiers, and prospects of online consumer behavior research to clarify the formation principles, development paths, and future directions of the online consumer behavior research jungle. Ultimately based on the economic changes in the post-pandemic context, this paper integrates and proposes an evolving mechanism for studying online consumption behavior, intending to achieve a peek into and reveal the jungle of online consumption research.



Genetics ◽  
1989 ◽  
Vol 121 (3) ◽  
pp. 539-550
Author(s):  
W C Black ◽  
D K McLain ◽  
K S Rai

Abstract A restriction map was constructed of the ribosomal cistron in a mosquito, Aedes albopictus (Skuse). The 18s, 28s and nontranscribed spacer (NTS) regions were subcloned and used to probe for intraspecific variation. Seventeen populations were examined throughout the world range of the species. No variation was detected in the coding regions but extensive and continuous variation existed in the NTS. The NTS consisted of two nonhomologous regions. The first region contained multiple 190-bp AluI repeats nested within larger XhoI repeats of various sizes. There was a large number of length variants in the AluI repeat region of the NTS. No repeats were found in the second region and it gave rise to relatively fewer variants. An analysis of NTS diversity in individual mosquitoes indicated that most of the diversity arose at the population level. Discriminant analysis was performed on spacer types in individual mosquitoes and demonstrated that individuals within a population carried a unique set of spacers. In contrast with studies of the NTS in Drosophila populations, there seems to be little conservation of spacers in a population. The importance of molecular drive relative to drift and selection in the generation of local population differentiation is discussed.



1995 ◽  
Vol 27 (9) ◽  
pp. 1463-1491 ◽  
Author(s):  
J D Sidaway ◽  
M Power

As Mozambique was one of a number of Third World states that embraced Marxism-Leninism during the 1970s, the establishment and subsequent collapse of a socialist development project since independence in 1975 has had profound social, political, and economic consequences. Against these contexts, and through a chronological account which begins with the impacts of Portuguese colonialism and Mozambican nationalist responses, we analyse the contradictory impact of political and economic changes accompanying colonialism, independence, attempted socialist transformation, and the end of socialism in Mozambique as they are mediated through the built environment of the Mozambican capital city of Maputo. The combined political, social, and cultural facets within these transformations and continuities are evident throughout the account and we specify some of the ways in which these are intertwined with the political economy of urbanization. In the conclusion we reconsider what the changing trajectory of Maputo represents in global and comparative terms. We do so with reference to debates about the changing forms of international capitalist regulation and the reconfiguration of dependency.



Author(s):  
Elena Yu. Frolova ◽  

The place in the rankings of agricultural exporting countries in world trade is estimated in terms of the volume of imports and exports of raw materials and food. However, to assess the efficiency of agricultural exports, it is important to analyze the value added of exported goods produced in the country. The position of the exporting country in global value chains is derived from the type of agricultural production, which in turn depends on the level of development of the national economy, the availability and breadth of use of modern high technologies. The article examines the concept of the development of world agriculture from the point of view of the formation of global value chains, set out in the report of the UN World Food Organization [1] in comparison with the political decisions of such countries as India and the People’s Republic of China in the development of agricultural and food exports. The paper analyzes the risks associated with the consolidation of developing countries as suppliers of agricultural raw materials, as well as the conditions and action plan that allow the country-exporter of agricultural raw materials to move to higher levels in the global value chains on the world market. This experience should be considered to make comprehensive and effective decisions on the formation of the export policy of agricultural products and food of the Russian Federation, considering the food security of the country.



2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Riki Tenardi ◽  
Titi Muswati Putranti

Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.



2004 ◽  
Vol 3 (1) ◽  
pp. 19-29
Author(s):  
Tomy Kallarackal

The Value Added Tax was first introduced in France in 1954. It was the resultant effort of France and members of the European Economic Community (E.E.C) during the 1950s aimed at the simplification of commodity taxes. Currently more than 130 nations in the world have adopted the VAT system. In the last decade alone over 50 nations have introduced VAT. This includes implementation in China and most recently the addition of Australia to the list of VAT nations. The world over, VAT is payable on both goods and services as they constitute a part of the national GDR Excise duty and sales taxes are merged into the singularity of VAT. No tax is levied on exports with full input tax credit made available. The scheme of taxation adopted by most nations is very simple. The seller of goods and the service provider charge tax on sales, avail input tax credit and pay the difference as VAT to the goVernment treasury. The compliance system in VAT nations is also very simple. There is very less interface between the tax collector and the tax payer. However there are provisions for heavy penalization of VAT defaulters. VAT is administered nationally and is also levied on imports.  



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