Taras Tokarskyi
The European model of “welfare state”: theory and practice
Journal of European Economy, Volume 5, Issue 4, December 2006, pp.339-348
| JEL: Z13, I31 | Full text (PDF) |
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Julia Melnyk
International services market in the early 21st century
Journal of European Economy, Volume 5, Issue 4, December 2006, pp.349-366
| JEL: F50, F59 | Full text (PDF) |
The author studies the modern tendencies of international services market development and determines the factors causing them. On the basis of this analysis, the author defines the peculiarities of international services market in the 21st century and draws out the prospects of its subsequent transformation. |
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Teresa Bal-Wozniak
Reasons for insufficient innovation in the Polish economy
Journal of European Economy, Volume 5, Issue 4, December 2006, pp.367-398
| JEL: O31 |
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In spite of the innovation’s permanent place in economics, it deserves a new look. Consequently, the level of innovativeness is the responsibility of the individual, the economic agent. The aim of the paper is to reflect on searches for answers to numerous questions touching on how? How can influence be exerted on individual’s level of innovativeness without being in conflict with natural processes to which he as a subject is subordinated? How can we arrive at such a situation where everyone, irrespective of position held or social and professional role played, would want, know and be able to undertake effective realization of innovative activity, taking advantage of the knowledge he possesses for beneficial purposes. How to achieve a given level of management of the individual’s innovativeness, which would guarantee an increase in corporate innovativeness, including the economy as a whole? How to merge marketing mechanisms with the facilitating role of the state in innovation management, so that they could satisfy demands of the globalizing economy that is based on knowledge and human capital? |
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Susanne Schreiber
Accounting for research and development costs and similar costs: differences and similarities between US GAAP, IFRS and German Commercial Code
Journal of European Economy, Volume 5, Issue 4, December 2006, pp. 399-414
| JEL: M37, M41 | Full text (PDF) |
Owing to their very nature which makes evidence elusive, accounting for intangibles involves many problems. Within the context of US GAAP, there are many standards providing guidance in the financial reporting treatment of specifically identifiable intangibles, for instance standards on accounting for research and development costs, computer software costs, advertising costs, and costs of start-up activities. In this paper, all these standards are analyzed and compared with the relevant financial reporting treatment according to IFRS and German Commercial Code. Regardless of the different financial reporting goals of US GAAP and IFRS on the one hand and German Commercial Code on the other, this paper reveals that accounting for R&D costs and similar costs is always dominated by conservatism. This result can be explained with the agency theory. Moreover, in comparison with IAS/IFRS and German Commercial Code, US standards on accounting for these intangibles implicitly offer more alternative accounting treatments. |
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Viktor Budkin
Cooperation between western regions of Ukraine and EU countries
Journal of European Economy, Volume 5, Issue 4, December 2006, pp. 415-430
| JEL: F50, F10 |
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The article analyzes the changes which have taken place over 1995–2005 in the positioning of western regions of Ukraine with regard to their participation in the nation-wide foreign economic relations. The author investigates the influence of the new situation on these relations in the frontier regions after admission of the neighbouring countries to the EU, as well as the dynamics of foreign trade and investment cooperation in these regions in comparison with the development of relations between Ukraine and the EU as a whole. The author accentuates the need for increased attention to the development of external economic potential of these regions as a contact area between the economic complex of Ukraine and the integrated economic area of Europe. |
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Olena Savchuk, Viktor Kryuchkovskyi
Expansion of strategic opportunities in economic cooperation between Turkey and Ukraine
Journal of European Economy, Volume 5, Issue 4, December 2006, pp. 431-437
| JEL: F15, F59 |
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Bilateral relations between Ukraine and Turkey are strategically important for both countries as a part of planned integration into the EU. It is feasible to adjust the trade structures before establishing free economic modes. It is necessary that Ukraine insist on such a trade policy, which will ensure it does not become a raw material appendage for Turkey. |
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Zoya Vasylchenko
International practice of bank doubtful assets management
Journal of European Economy, Volume 5, Issue 4, December 2006, pp. 438-448
| JEL: F30 | Full text (PDF) |
The paper studies the international practice of doubtful assets management in banking establishments and determines the role of the state in overcoming banking crises. |
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Axel Sell
Case study on the connection between strategic and tactical planning
Journal of European Economy, Volume 5, Issue 4, December 2006, pp.449-465
| JEL: O21 |
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The author investigates strategic planning, which focuses on the general decisions of an enterprise in the field of market segments, procurement, management styles, etc. The author proves that, in opposition to strategic planning, tactical planning is a permanent, continuous task, which focuses on tight interrelations between the labour market, procurement and distribution and the financial sector and the state. |
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Annotations of best master's theses in international economics prepared at Ternopil National Economic University
Journal of European Economy, Volume 5, Issue 4, December 2006, pp. 466-477
| JEL: Na | Full text (PDF) |
No abstract |
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