scholarly journals THE ANALYSIS OF THE BANKRUPTCY OF ENTERPRISES EXEMPLIFIED BY THE VISEGRAD GROUP

2020 ◽  
Vol 21 (2) ◽  
pp. 593-609
Author(s):  
Jarosław Krajewski ◽  
Andrzej Tokarski ◽  
Maciej Tokarski
Keyword(s):  
Research Method ◽  
Central And Eastern Europe ◽  
Descriptive Analysis ◽  
Developed Countries ◽  
Early 20Th Century ◽  
Primary Research ◽  
Complex Process ◽  
The Subject ◽  
The Developed Countries ◽  
Visegrad Group

The phenomenon of enterprises bankruptcy is an extremely complex process of economic, legal, social and even psychological nature. In the developed countries, the first studies on forecasting bankruptcy date to the early 20th century. In Central and Eastern Europe, due to, among other factors, the geopolitical situation and the introduced economic system, this issue became the subject of researchers’ interest only in the 1990s. The universality and complexity of the phenomenon incline the Authors to make an attempt to identify the scale of the bankruptcy processes in the states of the Visegrad Group (V4). The countries of V4 were selected because of their common history and similar economic development. The aim of this article is to analyze the dynamics of the phenomenon of bankruptcy of enterprises in the states of the V4 Group in the years 2005–2016 on the basis of the data taken from the Credit reform reports. The estimation of trend models in time series on the basis of the bankruptcy in the Visegrad Group countries in the years 2005–2016 was used in the article as the primary research method. The descriptive analysis was also applied in the article.

scholarly journals Speculation in the cryptocurrency market

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Paweł Milka
Keyword(s):  
Literature Review ◽  
Research Method ◽  
Listed Companies ◽  
Primary Research ◽  
Stock Indices ◽  
The Subject ◽  
Way Of Thinking ◽  
The Impact

The article analyses the impact of speculation on the cryptocurrency market. In the introduction, the author interprets the meaning of the speculation and a speculator’s way of thinking. The literature review was broken down into two aspects. The first is to analyse the literature on the subject in terms of the cryptocurrency market. The second is an analysis of the sentiment index, which becomes the primary research method. The analysis of the sentiment value shows a high correlation between the impact of sentiment on the value of cryptocurrencies. Further recommendations are to analyse the sentiment with regard to listed companies (Polish and international) and stock indices (including the forex market).  

scholarly journals Deconstruction of Binary Opposition in Kritikus Adinan Story by Budi Darma

2018 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Iswadi Bahardur
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Descriptive Analysis ◽  
Theoretical Perspective ◽  
Literary Texts ◽  
Binary Opposition ◽  
Literary Works ◽  
Data Source ◽  
The Subject

<p><span lang="EN-US">Writing this article backed by mult</span><span>i</span><span lang="EN-US"> interpretation problems raised by a text, especially literary texts. Mult</span><span>i</span><span lang="EN-US"> interpretation is inseparable from the consciousness and unconscious of the subject of the author, as well as the process of reconstruction by the reader. Based on this article this article aims to describe the results of deconstructing binary opposition readings on the story of <em>Kritikus Adinan</em> by Budi Darma. The data source used is the story of <em>Kritikus Adinan.</em> The research method used is descriptive analysis with the theoretical perspective of deconstruction of Jaques Derrida. Based on the findings and data analysis, the results show the following. <em>First</em>, the deconstruction readings of the <em>Kritikus Adinan</em> can not be separated from the word-scoring process as Jaques Derrida puts it in deconstruction theory. <em>Secondly</em>, the reconstruction of Kritkus Adinan’s story leads to unfamiliarity but leads the reader to discover the marginalized texts.<em> Third</em>, based on the results of deconstruction reading in the story of <em>Kritikus Adinan</em>, there is a binary opposition that has been denied and broken by the author by presenting a reversal of fact.  Suggestions that can be recommended are many other literary works that are worthy and important to be reviewed by other researchers to uncover the phenomenon of reversing the facts by the author.</span></p>

scholarly journals Analisis Perhitungan, Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Penerima Pensiun pada PT Taspen (Persero) Cabang Surakarta

2021 ◽  
Vol 1 ◽  
pp. 54-64
Author(s):  
Fauzan Arif Siraj
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Descriptive Analysis ◽  
Director General ◽  
Analysis Method ◽  
The Subject ◽  
The Law ◽  
Business Entities

Income Tax is a tax levied on the object of tax on his income. Income tax will always be imposed on people or business entities earning income in Indonesia. The tax applicable to employees and pension recipients is Income Tax Article 21. The subject of Article 21 of the Act in particular concerning pensions and Article 21 in particular about pensions is pensions themselves. Therefore, participants who receive pension contributions are Taxpayers PPh Article 21. This study aims to find out the calculation, deduction, deposit and reporting of Income Tax Article 21 at PT Taspen (Persero) Surakarta Branch whether it is in accordance with Law No. 36 of 2008 and the Law on penile funds. The object of this research was taken at PT Taspen (Persero) Surakarta Branch. The research method used is descriptive analysis method. The results of the research obtained are the mechanism of Income Tax article 21 on periodic pension recipients at PT Taspen (Persero) Surakarta Branch in accordance with Law No. 36 of 2008 and Regulation of the Director General of Taxation No. PER-16/PJ/2016. The tax calculation for pension recipients is still three people who are not suitable.

Modernization for Emigration

1976 ◽  
Vol 18 (4) ◽  
pp. 395-422 ◽  
Author(s):  
Alejandro Portes ◽  
Adreain A. Ross
Keyword(s):  
United States ◽  
United Nations ◽  
Developed Countries ◽  
The United States ◽  
Significant Cost ◽  
International Agencies ◽  
Skilled Personnel ◽  
The Subject ◽  
The Developed Countries ◽  
The Brain

The problem of the brain drain—movement of highly skilled personnel across national borders—has been an object of increasing concern during the last two decades. International agencies, especially those linked with the United Nations, have seized the subject as one of the clearest manifestations of international imbalances in favor of the developed’ countries (United Nations, 1971; Kidd, 1967).It is clear, despite variations across countries, that loss of professionals represents a significant cost for many nations, especially less developed ones. Recent data from three widely different countries may be used to illustrate such costs: from 1955 to 1968 Colombia lost 20,506 professionals to the United States; at an estimated cost of U.S. $8,000 for the training of each individual, Colombia made a contribution to the “development” of the United States of $164,048,000 during the period.

scholarly journals Significance and Role of Small and Middle Entreprises in Economic Development

ECONOMICS ◽  
2016 ◽  
Vol 4 (1) ◽  
pp. 89-106 ◽  
Author(s):  
Miodrag Bandur
Keyword(s):  
Economic Development ◽  
Social Economic ◽  
Developed Countries ◽  
Direct Impact ◽  
Successful Management ◽  
Wide Range ◽  
Economic Strategies ◽  
The Subject ◽  
The Developed Countries

Summary Small and middle enterprises (SME) are becoming more and more the subject of interest in developed countries in which small and middle companies represent a factor of development. The developed countries of the word put SME into focus of their economic strategies and programs and- by concrete macro-economic measures- the aimed politics to SME has a direct impact to reduction on business costs and improvement of liquidation (thus, competitive position of SME), through tax bonds. However, BiH still does not develop tax politics and praxis of many developed countries, which causes a lack of attention and improvement of the sector of SME. This is what many research in BiH confirmed. The changes in social-economic system based on the market commerce create suitable conditions for development of various activities which should be profitable and keep up with the development, with continuous adaptation to constant changes on market, which gives the advantage to SME or, so called, small business. Such companies most often represent the collision of ownership, management and risk, so the knowledge and skill needed for successful management include a very wide range.

scholarly journals The Practice Degree of Basic School Principals’ Roles, at Al-Kourah District toward the Newly Teachers and Ways to Improve It

2019 ◽  
Vol 6 (3) ◽  
pp. p386
Author(s):  
Dr. Bassam Mahmoud Bany Yassien
Keyword(s):  
Elementary School ◽  
Elementary School Principals ◽  
Primary Schools ◽  
School Principals ◽  
Descriptive Analysis ◽  
Developed Countries ◽  
Local Conditions ◽  
Global Trends ◽  
The Developed Countries ◽  
And Training

The study aimed to identify the degree of practice of principals of primary schools in the Al-Kourah District and for their roles towards newly appointed teachers and ways to improve them. The findings of the study showed that elementary school principals’ roles towards the newly teachers at schools in Al-Kourah District and the means for improving their roles was in an average level. High, there were no significant statistical differences at the level of (? = 0,05) in the samples’ which elementary school principals’ practice their roles towards the newly teachers at the schools in Al-Kourah District due to the gender variable, and the educational experience. The researcher recommended the need to stand by all means on the current global trends in the developed countries in the field of preparing and training the teacher and benefiting from them in accordance with local conditions, and the need to plan the preparation of the teacher as well as on the basis of sound scientific starting from drawing strategy to prepare descriptive analysis and the level of preparation process itself in the areas Scientific and cultural.

scholarly journals Effect of service quality assessment on perception of TOP hotels in terms of sentiment polarity in the Visegrad group countries

2020 ◽  
Vol 11 (4) ◽  
pp. 721-742
Author(s):  
Robert Stefko ◽  
Richard Fedorko ◽  
Radovan Bacik ◽  
Martin Rigelsky ◽  
Maria Olearova
Keyword(s):  
Regression Analysis ◽  
Value Added ◽  
Developed Countries ◽  
Point Of View ◽  
Services Sector ◽  
Customer Evaluation ◽  
Long Run ◽  
The Developed Countries ◽  
Visegrad Group

Research background: In the developed countries, the services sector, which also includes the accommodation services, is a significant source of the gross national product. Tourism can be perceived as an important determinant of countries' economies, so attention paid to the needs of clients is at least necessary and beneficial. Purpose of the article: The aim of the study is to assess the quality of services provided and the perception of the hotel from the point of view of the accommodated clients. This objective was fulfilled by determining the effect of selected indicators of perception of the quality of provided services (location, personnel evaluation, cleanliness, equipment, comfort, price/quality ratio of provided services, free Wi-Fi connection) on the indicator determining the perception of the hotel (polarity of sentiment). Methods: In the analysis of the above, 22,000 text-reviews of 117 five-star hotels of the Visegrad Group countries were evaluated. The hotel reviews were obtained from Tripadvisor.com and indicator rankings from Booking.com. The analysis made use of the regression analysis methods ? influence (regulatory models ? Ridge, Lasso, Elastic net, and multiple linear regression ? OLS). Findings & Value added: It has been found out that hotel equipment and cleanliness have the greatest effect on the polarity of sentiment. As could be expected, the trend has an upward tendency ? that is, as quality increases, so does the sentiment polarity ? the perception of hotel facilities. Overall, the analysed sentiment variables can be considered positive, as was confirmed by the positive coefficients of the coherence analysis (Spearman-?; Pearson-r), as well as the upward trend in the predictions under the regression analysis. Hotels should be strategically customer-oriented and, as the analyses show, pay the greatest attention to equipment and cleanliness. The services of accommodation facilities are dominant in terms of satisfaction with the destination in general, so in the long run, they should be given due attention. These findings are particularly beneficial for hotel services provided in the Visegrad Group countries, as no research studies have yet been carried out on customer evaluation of the quality of accommodation facilities using the presented methods.

scholarly journals Menelusuri dan Membandingkan Transportasi Publik Berbasis Rel antara Kuala Lumpur dengan Jakarta

2020 ◽  
Vol 1 (1) ◽  
pp. 1-14
Author(s):  
Muhammad Rais Rahmat Razak ◽  
Jamaluddin Ahmad
Keyword(s):  
Comparative Study ◽  
Public Transportation ◽  
Descriptive Analysis ◽  
Developed Countries ◽  
Capital City ◽  
Rapid Transit ◽  
Kuala Lumpur ◽  
The Public ◽  
Tourist Destinations ◽  
The Developed Countries

Management of public transportation in Indonesia, especially Jakarta, as the capital city of the country, is lagging behind the developed countries in the world and lagging behind seeing progress in Southeast Asian countries, thus directly affecting the low competitiveness of investment and the level of national tourist destinations. This paper aims to explore rail-based public transportation in Kuala Lumpur and compare with conditions in Jakarta. The method used is a descriptive analysis by tracing public transportation through comparative study activities in students of the Master of Public Administration. The results of a comparative study show that the public transportation system in Kuala lumpur especially rail-based transportation is still better than Jakarta. This is because the mode of transportation has been integrated as the Klang Valley Integrated Rail Transit, including; KL Monorail, LRT (light rapid transit), KTM Commuter, KLIA Express / KLIA Transit, and MRT (Mass Rapid Transit).

scholarly journals Cooperation science-business as an opportunity for development and competitiveness of the enterprise and economy

2020 ◽  
Author(s):  
Anna Majzel ◽  
Magdalena Byczkowska ◽  
Janusz Soboń
Keyword(s):  
Czech Republic ◽  
Comparative Analysis ◽  
International Comparison ◽  
Research Method ◽  
Developed Countries ◽  
The Czech Republic ◽  
Starting Point ◽  
Economic Markets ◽  
Modern Economic ◽  
The Subject

The aim of the article is to present the essence of cooperation between science and business and to identify the gap that exists in this area in Poland. To this end, as a research method, a comparative analysis of the literature on the subject was used. As a starting point, it was assumed that cooperation between science and business is the domain of developed countries' economies, and Poland, like other post-socialist countries, is still learning how to create and maintain such cooperation. The international comparison presented in the text (Germany as a model of conducting joint scientific-business projects; Poland and the Czech Republic as countries building such links) allows to show the existing gap in this area and indicate the postulates of creating activity in this area both for entrepreneurs and business-related institutions, which should be used by participants of modern economic markets.

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