scholarly journals The perception of budgeting in Czech firms — results of a survey

2017 ◽  
Vol 8 (2) ◽  
pp. 273
Author(s):  
Jiří Dokulil ◽  
Jana Zlámalová ◽  
Boris Popesko
Keyword(s):  
Great Depression ◽  
Questionnaire Survey ◽  
Critical Period ◽  
Value Added ◽  
Business Environment ◽  
The State ◽  
Budgetary Process ◽  
The Great Depression ◽  
A Company ◽  
Budgeting Process

Research background: Budgeting was developed during the Great Depression as a mana-gerial tool to help enterprises survive a critical period characterized by fluctuations in mac-roeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created — for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment.Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the pro-gression of the business environment.Methods: To achieve presented target, the authors designed the questionnaire survey sub-mitted to employees of companies in the Czech Republic.Findings & Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company´s environment.

Our Daily Bread: ‘Cooperation’, ‘Independence’ and Politics in Mid-1930s Cinema

2016 ◽  
Author(s):  
Brian Neve
Keyword(s):  
United States ◽  
Great Depression ◽  
The United States ◽  
The State ◽  
The Great Depression ◽  
Box Office ◽  
Production History ◽  
History Of ◽  
Cooperative Activity ◽  
The Relationship

This chapter revisits and explores the production history of director King Vidor’s independently made movie, Our Daily Bread (1934), its ideological and aesthetic motifs, and its exhibition and reception in the United States and beyond, not least its apparent failure at the box office. It further considers the relationship between the film and contemporary advocacy of cooperative activity as a response to the Great Depression, notably by the California Cooperative League, Franklin D. Roosevelt’s New Deal, and Upton Sinclair’s End Poverty in California campaign for the state governorship. It also assesses the movie in relation to Vidor’s own cooperative vision through its emphasis on individuals and community as a solution to the Great Depression and the significant absence of the state in this agency.

The Elusive Harmony between Government and Market Roles

2020 ◽  
pp. 179-200
Author(s):  
Vito Tanzi
Keyword(s):  
Great Depression ◽  
The State ◽  
Market Failures ◽  
New Paradigm ◽  
The Great Recession ◽  
The Great Depression ◽  
Role Of The State ◽  
New Harmony ◽  
The 1960S

At any moment in time there ought to be some harmony between the intervention of the state that the market requires (to correct its market failures), and that citizens demand (to promote equity and a desirable income distribution) and the actual government intervention. This chapter argues that such harmony may have existed in the years when laissez faire was in place and was broadly accepted by those who had political power. The harmony became less and less evident in the later decades of the nineteenth century and during the Great Depression. There seemed to have been greater harmony in the 1960s. That harmony went down in the late 1970s and in the 1980s. It might have been partly restored in the 1990s, with a different conception of the role of the state, with less state and more market, at least in some countries. The harmony broke down again with the Great Recession in 2008–10, There is now, once again, a search for a new paradigm that would indicate the existence of a new harmony.

scholarly journals Application of EVA concept in business "SBB" limited liability company Belgrade

2020 ◽  
Vol 8 (2) ◽  
pp. 70-77
Author(s):  
Dragana Bešlić-Obradović ◽  
Ivana Bešlić-Rupić
Keyword(s):  
Economic Value ◽  
Limited Liability ◽  
Value Added ◽  
Business Environment ◽  
Company Performance ◽  
Economic Value Added ◽  
Limited Liability Company ◽  
Total Cost ◽  
New Concepts ◽  
A Company

The contemporary business environment has imposed the need to continuously find and define new concepts and tools that support the strategic management of a company. Among them, Economic Value Added - EVA is considered as the essential principle for the evaluation of company performance in terms of shareholder return. EVA is taxable profit less the total cost of capital (borrowed and owned). The contribution of the EVA concept is reflected by looking at economic rather than accounting profits. This concept was adopted by many companies in Serbia, among which is also "SBB" limited liability company - Belgrade.

Creating the Reserve Army? The Immigration Program of Sao Paulo, 1886–1930

1978 ◽  
Vol 12 (2) ◽  
pp. 187-209
Author(s):  
Thomas H. Holloway
Keyword(s):  
Great Depression ◽  
State Government ◽  
Sao Paulo ◽  
The State ◽  
Immigration Policies ◽  
São Paulo ◽  
The Great Depression ◽  
The Relationship

This paper analyzes the relationship among coffee labor needs, the flow of immigrants to Sao Paulo, and the immigration policies of the state government from the decline of slavery in the 1880s to the onset of the Great Depression. Generally, the study seeks to determine to what degree and by what criteria the immigration program of São Paulo may be considered a “success”. The author uses this, then to help specify the changing relationship between the coffee planters and the state government.

scholarly journals How Much Does Political Uncertainty Matter? The Case of Louisiana under Huey Long

2017 ◽  
Vol 77 (1) ◽  
pp. 90-126 ◽  
Author(s):  
Gabriel Mathy ◽  
Nicolas L. Ziebarth
Keyword(s):  
Great Depression ◽  
Stock Price ◽  
Price Volatility ◽  
The State ◽  
Primary Sources ◽  
Control Group ◽  
Political Uncertainty ◽  
The Great Depression ◽  
Negative Effect ◽  
Employment Data

We study the effect of political uncertainty on economic outcomes using the case of Huey Long's tenure as governor and senator of Louisiana during the Great Depression. Based on primary sources, we construct two well-established measures of uncertainty specifically for Louisiana: stock price volatility and newspaper mentions of terms related to “uncertainty” and the economy. Combining these uncertainty measures with employment data from the Census of Manufactures, we attempt to identify the effects of political uncertainty using the state of Mississippi as a control group. We find little support for a negative effect from political uncertainty in Huey Long's Louisiana.

scholarly journals Tax Reform in the Context of European Integration Processes and the Crisis: Possible Results for Ukraine

2020 ◽  
Vol 22 (1) ◽  
pp. 64-71
Author(s):  
Iryna Nechayeva ◽  
Keyword(s):  
European Integration ◽  
Income Tax ◽  
Value Added ◽  
System Optimization ◽  
Business Environment ◽  
The State ◽  
State Budget ◽  
Tax System ◽  
Capital Tax ◽  
The Eu

Introduction. Tax system reform should be built on the basic interpretation of taxes as a means of resources’ reallocation providing with social stability, economy stimulation, social goods’ production, etc. All of the taxes have merits as well as flaws. A typical tax system is a combination of different taxes which, in certain circumstances, requires reformation and modernization. Currently, European integration and crisis represent such circumstances for Ukraine. Meeting requirements and conditions of the EU allows fulfilling society requests and realization of the state commitments. All of the above is possible due to the rational formation and use of public finances one of the main tools of which is tax system optimization. Ukraine should bring the tax system into accordance with the EU standards taking into account the interests of the state and business. Its modernization and prediction for the sustainable development of the business environment will contribute to the increase in the income to the state budget while achieving macroeconomic stability. The matter of tax system reformation is especially acute in crisis since beside threats it creates opportunities for implementation of withdrawn capital tax which will promote business development in the future. Purpose. Justification of the need to implement a tax on capital in Ukraine under the conditions of integration processes and crisis. Results. The current work includes analysis of the main elements of the tax systems of Ukraine and the EU countries. It has been established, in particular, that tax proceedings to the budget constitute the main part of the state budget income in Ukraine as well as in countries- members of the EU. The personal income tax, business income tax, excises tax, value-added tax, in their turn, are the main sources of contribution to the state budget. The experience and results of withdrawn capital tax implementation in some countries in the world and the European Union have been researched. It has been established that an increase in investments and GDP is registered in almost all of the analyzed countries. Conclusions. Implementation of the withdrawn capital tax in Ukraine has been proven to be necessary since it will lead to a decrease in administrative expense and amount of time required to prepare the reports, as well as facilitate running a business, increase the levels of business capitalization, create a more enabling environment for investment and increase investment appeal of Ukraine.

Crack-Brained Professors and Baby Radicals

2018 ◽  
Author(s):  
Kenneth Joel Zogry
Keyword(s):  
Great Depression ◽  
Labor Unions ◽  
State Legislature ◽  
The State ◽  
Classical Sense ◽  
The Great Depression ◽  
The Creation ◽  
Evolution Teaching

This chapter chronicles the student newspaper’s evolution to an on-campus daily publication in the 1920s, and how it rapidly professionalized and became both a critical laboratory for aspiring journalists, and helped to push for the creation of a school of journalism at UNC. The chapter also discusses causes the paper fought for or against, including defeat of the 1925 anti-evolution teaching bill in the state legislature, promotion of labor unions and rights in North Carolina’s mills and factories, and freedom for the students to have speakers on campus of all political persuasions. The chapter examines the universities growing reputation as a liberal institution, both in the classical sense and politically, and the beginnings of state politicians and media to question these issues, most notably David Clark. The first attempt to racially integrate the school, by Pauli Murray, is examined. Other topics covered include the Great Depression, the major university cheating scandal of 1936, the burning of all issues of a campus humor magazine considered indecent in 1939, and the anti-war sentiment at UNC, 1939-1941.

Son of the Forgotten Man

2019 ◽  
pp. 516-546
Author(s):  
Vincent DiGirolamo
Keyword(s):  
Popular Culture ◽  
Working Class ◽  
Welfare State ◽  
Great Depression ◽  
New Deal ◽  
The State ◽  
Labor Standards ◽  
Independent Contractors ◽  
The Great Depression ◽  
Fair Labor Standards Act

The Great Depression exposed newsboys to the vicissitudes of the market and the power of the state in new ways. They formed unions, joined strikes, and, for a time, came under federal protection. Publishers argued that newsboys were not employees but independent contractors who should be exempt the Fair Labor Standards Act and other New Deal measures. Caught up in this tug-of-war between a paternalistic capitalist press and an expansive welfare state, the American newsboy became a contested figure in popular culture, appearing in WPA murals, proletarian novels, and other works as a symbol of working-class resentment more than as an icon of bourgeois virtue. The shrill, restless son of the Forgotten Man, he helped America reassess the merits of laissez faire capitalism and recalibrate government’s responsibility to citizens young and old.

How the New Deal Built Florida Tourism

2019 ◽  
Author(s):  
David J. Nelson
Keyword(s):  
Great Depression ◽  
New Deal ◽  
The State ◽  
Civilian Conservation Corps ◽  
Environment Change ◽  
The Great Depression ◽  
Park Service ◽  
The Creation ◽  
Current Concerns ◽  
The New Deal

In How the New Deal Built Florida Tourism, David Nelson examines the creation of modern Florida tourism through the state and federal government during the Great Depression. And more specifically, with the Florida civic-elite’s use of the Federal New Deal to develop state parks in order to re-boot Florida’s depressed tourist industry. The Florida Park Service is financially, thematically, ideally, and literally a direct product of the New Deal, as the Civilian Conservation Corps funded, designed, and in large ran the state park program. And the same can be said for much of modern Florida tourism, as well. So many of our current concerns—environment change and overdevelopment, Florida’s ongoing north-south cultural and political divide, ideas of what constitutes the “Real Florida,” and the continued fascination with the mythical “Florida Cracker”—have their origins in the 1930s. With such a focus, this book addresses three previously underserved topics—the creation of the Florida Park Service, the development and work of the Civilian Conservation Corps in Florida, and a case study of the New Deal in Florida. Florida in the Great Depression has been largely ignored by historians when compared to other eras. But as this book will demonstrate, the New Deal era was in fact crucial to the creation of modern Florida.

Turkish Population in the Great Depression

2000 ◽  
Vol 23 ◽  
pp. 103-124 ◽  
Author(s):  
Frederic C. Shorter
Keyword(s):  
Great Depression ◽  
Public Life ◽  
Turkish Population ◽  
The State ◽  
Economic Resources ◽  
The Real ◽  
The Great Depression ◽  
New Nation

The “Professor” is not a machine for giving lectures, but is a resource to the students-one who inspires them to investigate and question, one who guides them and one who is able to sustain their enthusiasm for study and research. The real professor is himself a lifelong student. (Reşit Galip, Minister of Education, Istanbul University, 1933)During the 1930s, in the upper circles of public life and the professions, the Kemalist excitement and energy for establishing a great new nation was strong. Leadership came from many individuals, each offering what he or she could do to involve younger persons in the process. The state was not yet a robust civil institution, as it lacked economic resources, especially during the 1920s and the depression years of the 1930s. It was only beginning to gain experience in dealing with and taking the lead in civil affairs.

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