Managing support for entrepreneurs during a pandemic : the problem of proper selection of those in need

PURPOSE: The pandemic situation around the world due to the development of Covid 19 coronavirus infections has forced difficult decisions to be made by the governments of countries, which have involved a number of restrictions, particularly on doing business. The restrictions put in place had to be offset by a support program to offset the negative effects of the pandemic in terms of business closures and job losses. The introduction of support programs was not without mistakes. The aim of the paper was to point out the leakiness of the system by showing examples of possible support that should not have happened. Additionally, a direction of changes in regulations was suggested, which will allow to avoid such situations.DESIGN/METHODOLOGY/APPROACH: The publication uses research methods characteristic of social sciences, including the analytical method relating to the results of analyzes and scientific research, Analysis of forms of support and evaluation of beneficiaries was carried out.FINDINGS: Examples of possible support for entrepreneurs who should not receive it were indicated, proposed direction of changes in regulations that would limit support for such entrepreneurs.PRACTICAL IMPLICATIONS: Proposal of rules for verification of support for entrepreneurs.ORIGINALITY/VALUE: Author's research and considerations supported by analysis of available forms of support, confrontation with the situation in the selected industry in the context of the pandemic.peer-reviewe

Rocznik Lubuski (t. 31, cz.1): Muzea i ochrona dziedzictwa kulturowego na Środkowym Nadodrzu

Muzea i Ochrona Dziedzictwa Kulturowego na Środkowym Nadodrzu

The Mock LISA Data Challenges: from Challenge 1B to Challenge 3

The Mock LISA Data Challenges are a programme to demonstrate and encourage the development of LISA data-analysis capabilities, tools and techniques. At the time of this workshop, three rounds of challenges had been completed, and the next was about to start. In this article we provide a critical analysis of entries to the latest completed round, Challenge 1B. The entries confirm the consolidation of a range of data-analysis techniques for Galactic and massive--black-hole binaries, and they include the first convincing examples of detection and parameter estimation of extreme--mass-ratio inspiral sources. In this article we also introduce the next round, Challenge 3. Its data sets feature more realistic waveform models (e.g., Galactic binaries may now chirp, and massive--black-hole binaries may precess due to spin interactions), as well as new source classes (bursts from cosmic strings, isotropic stochastic backgrounds) and more complicated nonsymmetric instrument noise.Comment: 20 pages, 3 EPS figures. Proceedings of the 12th Gravitational Wave Data Analysis Workshop, Cambridge MA, 13--16 December 2007. Typos correcte

Budżetowanie działalności jednostek gospodarczych Teoria i praktyka. Część V

Z wprowadzenia: "Przekazujemy do rąk Czytelników część monografii dotyczącej budżetowania jednostek gospodarczych. Jej przygotowanie zbiegło się z ukazaniem się manifestu Precz z budżetami Jeremiego Норе’а i Robina Frasera. Autorzy poddają tam ostrej krytyce dotychczasowe praktyki stosowania budżetowania kosztowego. Stąd niniejsza publikacja - między innymi - dlatego różni się istotnie od poprzednich. Od pewnego czasu - także w Polsce - pojawiały się głosy wskazujące na istotne niedoskonałości budżetowania kosztowego, na przykład J. Gierusz [Materiały konferencyjne 2001], G. H. Świderska [Rachunkowośćzarządcza i rachunek kosztów, 2002]. Nie odnosiły one jednak skutku. Nie zauważono też dotąd narastającej listy zarzutów wytaczanych przeciw finansowym jednostkom miary stosowanym w budżetowaniu kosztowym, na przykład G. K. Świderska [jak wyżej], M. Sierpińska, B. Niedbała [Controllingoperacyjny wpnedsiębiorstwie, 2003]. Bez echa pozostało postawione przez autora pytanie: „zmierzch czy rozwój budżetowania?” [„Controlling i rachunkowość zarządcza” 9/2002], gdzie jednoznacznie wskazano, że budżetowanie kosztowe obejmuje jedynie jedną sferę działalności przedsiębiorstwa i tym samym nie może stanowić wystarczającej podstawy do sterowania przedsiębiorstwem. Zwolennicy budżetowania kosztowego nawet zgadzali się ze stawianymi zarzutami, jednak nie reagowali na propozycje zmian w filozofii i metodologii budżetowania."(...

Design status of ASPIICS, an externally occulted coronagraph for PROBA-3

The "sonic region" of the Sun corona remains extremely difficult to observe with spatial resolution and sensitivity sufficient to understand the fine scale phenomena that govern the quiescent solar corona, as well as phenomena that lead to coronal mass ejections (CMEs), which influence space weather. Improvement on this front requires eclipse-like conditions over long observation times. The space-borne coronagraphs flown so far provided a continuous coverage of the external parts of the corona but their over-occulting system did not permit to analyse the part of the white-light corona where the main coronal mass is concentrated. The proposed PROBA-3 Coronagraph System, also known as ASPIICS (Association of Spacecraft for Polarimetric and Imaging Investigation of the Corona of the Sun), with its novel design, will be the first space coronagraph to cover the range of radial distances between ~1.08 and 3 solar radii where the magnetic field plays a crucial role in the coronal dynamics, thus providing continuous observational conditions very close to those during a total solar eclipse. PROBA-3 is first a mission devoted to the in-orbit demonstration of precise formation flying techniques and technologies for future European missions, which will fly ASPIICS as primary payload. The instrument is distributed over two satellites flying in formation (approx. 150m apart) to form a giant coronagraph capable of producing a nearly perfect eclipse allowing observing the sun corona closer to the rim than ever before. The coronagraph instrument is developed by a large European consortium including about 20 partners from 7 countries under the auspices of the European Space Agency. This paper is reviewing the recent improvements and design updates of the ASPIICS instrument as it is stepping into the detailed design phase

FUZZY NUMBERS IN VALUATION OF REAL INVESTMENT PROFITABILITY

In response to the weakness of traditional efficiency assessment methods taking risk into account, the modification of the Certainty Equivalent method is proposed in this paper. The possibility of connecting solutions from different fields provides for the elaboration of a more effective tool to illustrate and indicate the accurate level of risk in the investment efficiency calculus, which is the matter under consideration in the paper. The authors propose to use the modified method of a Certainty Equivalent that is based on fuzzy numbers. The aim of the method is to make decisions that are less incorrect. The work should be treated as an introduction to proposed further research on the subject

Instytucja ciągu przestępstw po 1 lipca 2015 r.

The institution of series of crimes regulates the situation of coincidence of crimes which are connected in a specific way. This connections are ground for different penalty – one penalty for all crimes. The amendment of criminal law, conducted in 2015, made changes also in the chapter IX of the polish criminal code and modified provision 91. The legislator decided to replace some premises. The premise of a similar way of committing a crime was replaced by the premise of using the same opportunity. The amendment also modified a demand of an identical criminal qualification for all crimes covered by the institution of series of crimes. Since then, the demand of an identity has been applied to a provision which is the basis of penalty size. The aim of this paper is to discuss the changes conducted in 2015 and evaluate the whole institution of series of crimes

Problematyka konfliktu interesów w funkcjonowaniu rynku kapitałowego

Problems of conflicts of interest in the functioning of the capital marketThe study refers to the occurrence of conflicts of interest on the capital market, which negatively affects the functioning of the capital market, limits its development potential, and may even affect the outflow of investors, particularly those providing liquidity in the market. Today, the social responsibility of business entities becomes something important. It is a specific determinant of the company’s image and the basis of its operation. Word = Institution “brokerage house” should be associated with competence, honesty, or righteousness resulting from observance of the law and ethics principles of conducted business. The existence of a set of regulations the Code of Good Practice for Brokerage Houses, the Act on Counteracting Unfair Market Practices relating to the functioning of brokerage houses, there are situations in business practice that are not used to develop a capital market, based on a conflict of interest. Brokerage firms are obliged, on the one hand, to: sell shares and, on the other hand, recommend buying them. “Manipulation on the market” would mean entering into transactions that give false, misleading signals about supply, demand, and prices of equity instruments. To avoid conflicts of interest, there are special procedures in brokerage offices that prevent co-operation between competing departments: chinese walls.Each office additionally has rules governing the flow and control of confidential information. Such information may not be available, for example, between primary and secondary market forces, between sales departments and analysis departments.The indicated issues were brought together, focusing on the possible consequences of conflicts of interest. It emphasizes the difficulty of bringing justice through the necessity of showing the causal link between the conflict of interest and the possible loss of the investor. Then solutions were identified to protect against the negative aspects of the conflict of interest, and the proposals were presented in their conclusions. Problems of conflicts of interest in the functioning of the capital marketThe study refers to the occurrence of conflicts of interest on the capital market, which negatively affects the functioning of the capital market, limits its development potential, and may even affect the outflow of investors, particularly those providing liquidity in the market. Today, the social responsibility of business entities becomes something important. It is a specific determinant of the company’s image and the basis of its operation. Word = Institution “brokerage house” should be associated with competence, honesty, or righteousness resulting from observance of the law and ethics principles of conducted business. The existence of a set of regulations the Code of Good Practice for Brokerage Houses, the Act on Counteracting Unfair Market Practices relating to the functioning of brokerage houses, there are situations in business practice that are not used to develop a capital market, based on a conflict of interest. Brokerage firms are obliged, on the one hand, to: sell shares and, on the other hand, recommend buying them. “Manipulation on the market” would mean entering into transactions that give false, misleading signals about supply, demand, and prices of equity instruments. To avoid conflicts of interest, there are special procedures in brokerage offices that prevent co-operation between competing departments: chinese walls.Each office additionally has rules governing the flow and control of confidential information. Such information may not be available, for example, between primary and secondary market forces, between sales departments and analysis departments.The indicated issues were brought together, focusing on the possible consequences of conflicts of interest. It emphasizes the difficulty of bringing justice through the necessity of showing the causal link between the conflict of interest and the possible loss of the investor. Then solutions were identified to protect against the negative aspects of the conflict of interest, and the proposals were presented in their conclusions

Propozycja modyfikacji wariantuporównawczego rachunkuzysków i strat w zakresie pozycjizrównanych z przychodami

Rachunek zysków i strat jest obok bilansu drugim istotnym elementem sprawozdania finansowego. Przychody ze sprzedaży i zrównane z nimi, a także zmiana stanu produktów w wariancie porównawczym rachunku zysków i strat nie są pozycjami jednoznacznymi i powodują znaczne trudności z właściwym zrozumieniem rezultatów finansowych. Proponuje się więc modyfikację tego elementu wchodzącego w skład sprawozdania finansowego