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Dupont Analysis of Farms in V4 Countries V4国家农场的杜邦分析
Pub Date : 2019-11-01 DOI: 10.2478/vjbsd-2019-0016
Jana Ladvenicová, Zuzana Bajusová, Ľ. Gurčík, Dávid Červený
Abstract The paper deals with the analysis of factors that influence the change in return on equity (ROE) in farms of individual V4 countries – in Slovakia, Poland, Hungary and the Czech Republic. DuPont analysis denotes the decomposition of the ROE indicator and is classified as a basic pyramid decomposition. The pyramid system captures the relationship between indicators, where one synthetic indicator (ROE) is broken down into analytical indicators through linkages. In the case of a multiplicative link between indicators, the functional and logarithmic method is used. The source of data is the Farm Accountancy Data Network for the period 2009–2017. Comparing the first and last year we can conclude that the ROE indicator decreased in farms of all V4 countries (in Slovakia by 155%, in Czech Republic by 133%, in Hungary by 52% and in Poland by 19%). The predominantly positive or negative impact on its development was mainly influenced by two indicators: return on assets and return on sales in all countries.
摘要本文分析了影响四个V4国家(斯洛伐克、波兰、匈牙利和捷克共和国)农场净资产收益率变化的因素。杜邦分析表示ROE指标的分解,并归类为基本金字塔分解。金字塔系统捕捉指标之间的关系,其中一个综合指标(ROE)通过联系分解为分析指标。在指标之间的乘法联系的情况下,使用函数和对数方法。数据来源为2009-2017年期间的农场会计数据网络。比较第一年和去年,我们可以得出结论,所有V4国家农场的ROE指标都有所下降(斯洛伐克下降155%,捷克共和国下降133%,匈牙利下降52%,波兰下降19%)。对其发展的主要正面或负面影响主要受到两个指标的影响:所有国家的资产回报率和销售回报率。
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引用次数: 2
Evaluation of Economic Impacts of Biodiesel Production in Slovakia 斯洛伐克生物柴油生产的经济影响评估
Pub Date : 2019-11-01 DOI: 10.2478/vjbsd-2019-0014
Zuzana Bajusová, Jana Ladvenicová, Tatiana Bullová, Ľ. Gurčík
Abstract The increasing consumption of energy, as well as exhaustibility of fossil resources, initiate the necessity of finding renewable resources. Especially biofuels represent the important role in terms of renewable resources, development of which is often question under debate in many countries. By increasing of blending mandate in the European Union (EU), the SR after joining the EU forced to implement the changes in its action plan for renewable energy in transport and set benchmarks share of methyl ester of rapeseed oil in diesel fuel. The aim of the paper is to evaluate the economic impact of biodiesel production in the Slovak republic. At the same time, biofuel production has an impact on the price of conventional fuels. The relationship between biofuel production and prices of agricultural crops as well as conventional fuels we examined through regression and correlation analysis, which showed that between production of biodiesel and the prices indicated exists certain dependency.
能源消耗的不断增加,以及化石资源的可耗尽性,引发了寻找可再生资源的必要性。特别是生物燃料在可再生资源方面发挥着重要作用,其发展在许多国家经常受到质疑。通过增加欧盟(EU)的混合授权,SR在加入欧盟后被迫实施其运输可再生能源行动计划的变化,并设定柴油燃料中菜籽油甲酯的基准份额。这篇论文的目的是评估斯洛伐克共和国生物柴油生产的经济影响。与此同时,生物燃料的生产对传统燃料的价格产生了影响。通过回归和相关分析,考察了生物柴油产量与农作物价格以及常规燃料价格之间的关系,结果表明生物柴油产量与价格之间存在一定的依赖关系。
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引用次数: 2
Sustainability and Control Issues of the Financial Management of Local Governments – Through Hungary’s Example 地方政府财政管理的可持续性和控制问题——以匈牙利为例
Pub Date : 2019-11-01 DOI: 10.2478/vjbsd-2019-0010
C. Lentner
Abstract The rules and control mechanisms pertaining to the financial management of local governments enhance the sustainability of their budgets, that is, they have an operational risk mitigating effect. This paper presents the Hungarian system of self-government, and its fiscal rules, which have undergone a major reform since 2011, and the system of duties and financing have been aligned. The paper evaluates the reform process that commenced in 2011, and the effectiveness of budgetary regulations. The second half of the paper presents the control system of Hungarian local governments, the strengthening of which also has promoted the sustainability of financial management.
地方政府财政管理的规则和控制机制增强了地方政府预算的可持续性,即具有降低操作风险的作用。本文介绍了自2011年以来经历了重大改革的匈牙利自治制度及其财政规则,并对职责和融资制度进行了调整。本文评估了始于2011年的改革进程,以及预算法规的有效性。文章的后半部分介绍了匈牙利地方政府的控制体系,其加强也促进了财政管理的可持续性。
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引用次数: 0
Features of Formation and Use of Production Resources by Small Farms in Ukraine 乌克兰小农场生产资源形成与利用特点
Pub Date : 2019-11-01 DOI: 10.2478/vjbsd-2019-0013
O. Varchenko, K. Tkachenko, V. Byba, N. Svynous
Abstract It is proved that the effective development of small farms is ensured by the level of their resource supply and the balance of production resources, the efficiency of which we have been carried out on the basis of the calculation of allocative and technical efficiency. According to the obtained equation of production function, we conclude that the most elastic factor is the cost of seeds, fertilizers, feed and other material costs. An increase of this resource by 1% will lead to an increase in the result by 0.395%. The smallest value of the coefficient of elasticity was obtained from such production resource as arable land. The obtained model shows that there is a decreasing effect on the scale, since the sum of the regression coefficients is less than 1 (equal to 0.962), which means that if the resources increase in some proportion, then the volumes of revenue increase in a smaller proportion. It is substantiated that allocative inefficiency is caused not by the excessive use of resources in small farms, but by the higher prices for them and the underestimated agricultural output.
摘要小农场的有效发展是由其资源供给水平和生产资源的均衡保证的,其效率是在配置效率和技术效率的计算基础上进行的。根据所得的生产函数方程,我们得出最有弹性的因素是种子、肥料、饲料和其他材料成本。该资源增加1%将导致结果增加0.395%。弹性系数最小的是耕地等生产资源。得到的模型表明,在规模上存在递减效应,因为回归系数之和小于1(等于0.962),这意味着如果资源增加一定比例,那么收入的体量增加的比例较小。事实证明,配置效率低下不是由小农过度使用资源造成的,而是由小农价格较高和农业产出被低估造成的。
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引用次数: 0
The Connection of the Methanol Economy to the Concept of the Circular Economy and Its Impact on Sustainability 甲醇经济与循环经济概念的联系及其对可持续性的影响
Pub Date : 2019-11-01 DOI: 10.2478/vjbsd-2019-0011
R. Magda, J. Tóth
Abstract The idea of the circular economy is gaining ground as one of the means to realize a sustainable future. The concept of a circular economy is an innovative alternative model to society‘s current “linear” mode of operation. An alternative to fossil fuels is a cycle in which carbon and methanol play a major role. Carbon use plays a major role in mitigating global climate change, while methanol as a renewable fuel can also mitigate the negative e~ects of climate change and bridge the problems of scarcity of ecosystem resources and rising levels of consumption. Despite the fact that a circular economy reduces the environmental burden while providing business bene˚ts, not all circular solutions have a positive impact on sustainability. The use of CO2 as a feedstock can be a very e~ective tool for reducing global carbon dioxide concentration as well as reducing dependence on fossil fuels. At the same time, the environmental impacts of the technologies developed need to be accounted for in order to highlight that the technology pathway actually contributes to the sustainability goals.
作为实现可持续未来的手段之一,循环经济的理念正在逐渐普及。循环经济的概念是对当前社会“线性”运行模式的一种创新替代模式。化石燃料的替代品是碳和甲醇起主要作用的循环。碳利用在减缓全球气候变化方面发挥着重要作用,而甲醇作为一种可再生燃料也可以减轻气候变化的负面影响,弥合生态系统资源稀缺和消费水平上升的问题。尽管循环经济在提供商业利益的同时减轻了环境负担,但并非所有循环解决方案都对可持续发展产生积极影响。使用二氧化碳作为原料可以是降低全球二氧化碳浓度以及减少对化石燃料依赖的非常有效的工具。同时,必须考虑到所开发的技术对环境的影响,以便强调技术途径实际上有助于实现可持续性目标。
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引用次数: 3
The Relationship between the Country‘s Global Competitiveness and its National MNEs 国家全球竞争力与跨国公司的关系
Pub Date : 2019-11-01 DOI: 10.2478/vjbsd-2019-0017
I. Mezinova, Janetta Benikovna Amirkhanyan, Oleg Bodiagin, M. Balanova
Abstract The main purpose of this paper is to study the influence of home-multinational enterprises on country global competitiveness and to determine how this influence changes with the stage of country competitiveness. Based on the regression model, Variance Inflation Factor test and Agglomerative Hierarchical Clustering method, we analyzed the WEF Global Competitiveness Index 2017–2018 of those countries whose multinational firms were included into the Forbes Global 2000 list of 2017. The findings highlighted the important role of home-MNEs as determinants of countries‘ competitiveness, however MNE-related contribution of different pillars and components of the Global Competitiveness Index vary, depending on the stage of competitiveness of the studied 58 countries.
本文的主要目的是研究本土跨国企业对国家全球竞争力的影响,并确定这种影响是如何随着国家竞争力的阶段而变化的。基于回归模型、方差膨胀因子检验和聚类层次聚类方法,对2017年福布斯全球2000强跨国企业所在国家的2017 - 2018年WEF全球竞争力指数进行了分析。研究结果强调了本土跨国公司作为国家竞争力决定因素的重要作用,然而,跨国公司对全球竞争力指数的不同支柱和组成部分的贡献各不相同,这取决于所研究的58个国家的竞争力阶段。
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引用次数: 0
Features of Organic Agricultural Products Functioning in EU and Ukraine 有机农产品在欧盟和乌克兰的运作特征
Pub Date : 2019-11-01 DOI: 10.2478/vjbsd-2019-0012
A. Burliai, O. Burliai, Yulia Nesterchuk, A. Revutska
Abstract Organic agriculture ensures a balanced state of the ecosystem, which is the key to sustainable development of the economic and social spheres of society. European countries are in the process of historical development reached an understanding on the need for its further ecological progress. That is why the world market for organic products has formed. Studies show that the development of organic production began in the 20‘s of the twentieth century. Since then, markets for organic products began to grow rapidly in many countries. Among the world‘s regions, the largest areas of organic land are located in Oceania and Europe. The article is devoted to the study of foreign experience in the development of ecological agriculture. The variety of names of ecological systems of management in the countries of the world and the principles which are included in the concept “ecological agriculture“ are studied. The history of the emergence of organic agriculture has been explored. The analysis of the development of organic agricultural production at the world level, the countries of Europe and the European Union (EU) and individual countries has been analyzed. A grouping of organic farms in Europe has been organized in terms of size. Ukraine, with its significant natural and economic potential in the future may also be one of the important subjects that will form a proposal in this market. The environmental policy of the country has an important influence on the efficiency of organic farms.
有机农业确保了生态系统的平衡状态,这是社会经济和社会领域可持续发展的关键。欧洲各国正处于历史发展的进程中,对其进一步生态建设的必要性达成共识。这就是世界有机产品市场形成的原因。研究表明,有机生产的发展始于20世纪20年代。从那时起,有机产品的市场在许多国家开始迅速增长。在世界各地区中,有机土地面积最大的是大洋洲和欧洲。本文致力于研究国外发展生态农业的经验。研究了世界各国生态管理系统的各种名称以及包含在“生态农业”概念中的原则。有机农业出现的历史已经被探索。分析了世界上有机农业生产的发展情况,分析了欧洲和欧盟(EU)国家和个别国家的发展情况。欧洲的一些有机农场在规模上已经组织起来了。乌克兰在未来具有巨大的自然和经济潜力,也可能是将在这个市场形成提案的重要主题之一。国家的环境政策对有机农场的效率有着重要的影响。
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引用次数: 0
The Extended Functions of Strategic Controlling in Relation to the Value Creation of Sustainable Development 战略控制在可持续发展价值创造中的扩展功能
Pub Date : 2019-06-01 DOI: 10.2478/vjbsd-2019-0009
Zoltán Zéman
Abstract Strategic planning is generally performed internally and particularly by the organization. Another, lesser discussed issue of non-adequate strategic planning is that corporate management is unable to outline its long term resources without it. Supporting and ensuring the feasibility of individual set-ups of this function, which is probably the most important of all, is without doubt an expanded task of strategic control. From the managers’ point of view, the time spent on managing and controlling the individual tasks is also a type of resource to be managed. The strategy is the subject of development on a regular basis – that is, also an expanded task of strategic control – and managers should always take it into consideration alongside the operational tasks, since the design, development and implementation of strategy are affected by high-risk events of the external environment. The mapping of sustainable development at the microeconomic level is part of corporate social responsibility. Sustainable development requires global thinking and action. This is reflected in the fact that, in their economic decisions, businesses should strive for the economical use of scarce resources, achieve a balance between resource development and preservation, and ensure an appropriate dialogue, the so-called “resource” of stakeholders. The aim of the paper is to demonstrate the role of controlling in sustainable development using theoretical modelling.
战略规划通常在内部执行,特别是由组织执行。另一个较少讨论的战略规划不充分的问题是,如果没有战略规划,公司管理层就无法概述其长期资源。支持和确保这一职能的个别设置的可行性,这可能是最重要的,无疑是一项扩大的战略控制任务。从管理者的角度来看,花费在管理和控制单个任务上的时间也是一种需要管理的资源。战略是定期发展的主题- -即也是战略控制的扩大任务- -管理人员应在业务任务之外始终考虑到战略,因为战略的设计、发展和执行受到外部环境高风险事件的影响。微观经济层面的可持续发展规划是企业社会责任的一部分。可持续发展需要全球思维和行动。这体现在企业在进行经济决策时,应力求稀缺资源的经济利用,实现资源开发与保护的平衡,并确保利益相关者的适当对话,即所谓的“资源”。本文的目的是利用理论模型来证明控制在可持续发展中的作用。
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引用次数: 3
Development Opportunities of Homesteads in Rural Areas a Social or an Economic Question? 农村宅基地发展机遇:社会问题还是经济问题?
Pub Date : 2019-06-01 DOI: 10.2478/vjbsd-2019-0008
D. Demeter, G. Koncz
Abstract The survival of special Hungarian settlement forms (homesteads), due to the increasing urbanization phenomena, raises more and more questions. Are these forms of settlements of special, natural, landscape and cultural value? Or are the empty spaces that have lost their original function, which are relocating to the growing urban agglomerations? In our research, we sought to find out what kind of vision the Hungarian ‘farm’ could have on the 21st century Hungarian Great Plain. On the one hand, our empirical research focused on a homestead survey in the Bács-Kiskun County, where we surveyed the general condition of the farms, and on the other hand we carried out an opinion survey of the population. We have tried to compare the opinion of the urban population and the vision of the people living on the farms, to identify new functions that will fit in with the European rural development policy, financial and professional support in the future. Our results show that diversified developments can help the survival and development of homesteads.
随着城市化现象的加剧,匈牙利特有的聚落形式(宅基地)的生存问题越来越多。这些聚落形式是否具有特殊的、自然的、景观的和文化的价值?还是那些失去了原有功能的空地,正在向不断发展的城市群迁移?在我们的研究中,我们试图找出匈牙利的“农场”在21世纪的匈牙利大平原上可以有什么样的愿景。我们的实证研究一方面以Bács-Kiskun县的宅基地调查为重点,对农场的总体情况进行调查,另一方面对人口进行民意调查。我们试图比较城市人口的意见和生活在农场的人的愿景,以确定新的功能,将符合欧洲农村发展政策,在未来的财政和专业支持。研究结果表明,多元化发展有利于宅基地的生存与发展。
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引用次数: 0
Attitude-Behaviour Gap Among Polish Consumers Regarding Green Purchases 波兰消费者对绿色消费的态度与行为差异
Pub Date : 2019-06-01 DOI: 10.2478/vjbsd-2019-0006
L. Witek
Abstract The purchasing behaviour in the market of green products is at a low level. Consumers express their concern about the future of the planet and the cleanliness of the environment, but in their conduct they do not take into account ecological criteria. There is a discrepancy between what consumers say and what they really do. A favourable attitude to the idea of environmental protection does not translate into real action. The reasons for this gap have not been sufficiently researched yet. The aim of the research is to identify the causes of attitude-behaviour gap in the market of environmentally friendly products in Poland. To achieve the goal, the desk research and surveys were applied. The research shows that green products are well evaluated by consumers, although the knowledge about them is general and partial. Only 21% of respondents indicate knowledge of the production process, certification and control of environmentally friendly products. A large group of surveyed consumers (43%) shows willingness to pay higher prices for environmentally friendly products. But only one third of respondents (32%) declares trust in such products.
市场对绿色产品的购买行为处于低水平。消费者表达了他们对地球的未来和环境清洁的关注,但在他们的行为中,他们没有考虑到生态标准。消费者所说的和他们实际做的是不一致的。对环保理念的积极态度并不能转化为实际行动。造成这种差距的原因还没有得到充分的研究。该研究的目的是确定波兰环保产品市场中态度-行为差距的原因。为了实现这一目标,采用了桌面研究和调查。研究表明,尽管消费者对绿色产品的了解是普遍和片面的,但消费者对绿色产品的评价是很好的。只有21%的受访者表示了解环保产品的生产过程、认证和控制。一大批受访消费者(43%)表示愿意为环保产品支付更高的价格。但只有三分之一的受访者(32%)表示信任此类产品。
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引用次数: 6
期刊
Visegrad Journal on Bioeconomy and Sustainable Development
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