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Scharakteryzowano klub sportowy jako przykład szerzej rozumianej organizacji sportowej. Zaprezentowano naukowe podstawy, na bazie których powstał dotychczasowy dorobek z zakresu marketingu sportowego. Zanalizowano problematykę orientacji marketingowej w odniesieniu do klubów sportowych. Przedstawiono retrospektywną analizę warunków funkcjonowania klubów sportowych w Polsce. Omówiono wyniki badań, które zostały zaprezentowane w przekroju wcześniej zidentyfikowanych obszarów orientacji marketingowej (orientacja na nabywców, orientacja na konkurencję i wewnętrzna koordynacja działań). Na podstawie oceny aktywności marketingowej klubów sportowych oraz wniosków płynących z przeprowadzonych badań określono sposoby implementacji i stosowania orientacji marketingowej, jakie są wykorzystywane w tych podmiotach.

Economy --- Business Economy / Management --- Marketing / Advertising

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Obecnie klimat relacji Urząd Kanclerski–Kreml trafnie określany jest przez niemieckie media jako najchłodniejszy od lat. Zarówno niemiecko-rosyjskie konsultacje międzyrządowe jesienią 2012 roku oraz spotkanie kanclerz Angeli Merkel z prezydentem Władimirem Putinem podczas targów w Hanowerze wiosną 2013 roku, jak i sposób rozwiązania przez UE problemu zadłużenia Cypru czy też w końcu poparcie przez Niemcy antyprezydenckich protestów na Ukrainie wyraźnie pokazują, że w najlepszym razie możemy mówić o „przerwie technicznej” w partnerstwie strategicznym Niemiec i Rosji. Jednocześnie widać daleko idące zmiany w priorytetach niemieckiej polityki zagranicznej i gospodarczej, spowodowane nie tylko kryzysem w strefie euro, ale przede wszystkim przesuwaniem uwagi niemieckiego biznesu i polityki na tak zwane neue Gestaltungsmächte (nowe potęgi regionalne). Niemieccy politycy coraz częściej uznają, że nie należy proponować Rosji nowych metod i instrumentów współpracy. Po pierwsze dlatego, że dotychczasowe nie zostały jeszcze skonsumowane, po drugie ze względu na brak pomysłu w RFN na nową długofalową strategię współpracy z Federacją Rosyjską pod rządami Putina.

Politics / Political Sciences --- Politics --- Economy --- National Economy --- Supranational / Global Economy --- Government/Political systems --- International relations/trade --- Geopolitics --- Germany --- Russia (Federation) --- Relations --- Foreign public opinion, German.

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The objective of this report is to contribute to the discussion on the capital market reform in Bulgaria in preparation for eventual integration into the European Union. The report views the accession issue on two levels. The first one is whether the necessary capital market institutions and legislation are in place, while the second one is whether capital markets function in a manner that supports economic growth and development. The impetus for the development of the capital markets in Bulgaria was the first wave of the mass privatization program. This program was similar to the program implemented earlier in the Czech Republic. At the same time the Czech Republic is among the first countries in transition that has been invited to negotiate accession with the European Union. For these reasons it is useful to compare the process of capital market developments in both countries. However, it should be taken into consideration that because of the problems that have surfaced recently in the Czech capital markets, the Czech example does not necessarily furnish solutions to the problems that are likely to arise. A large number of the companies are listed on the Bulgarian Stock Exchange-Sofia, but in practice the majority of the smaller ones have not been traded at all. While the unadjusted market capitalization figure amounts to roughly 0 million, this includes all investment funds, holding companies and all shares in partially privatized state owned companies. The actual figure for shares not held by the Government and available for trading on the BSE-Sofia is probably closer to 5 million. This works out to 1 per participant in the mass privatization program, which is a little above one-month’s salary. The market also has very low levels of turnover. Turnover figures at the individual company level are available only for trades on the BSE-Sofia. Most company shares have been traded very few times since the stock market opened. Only eight companies have traded shares in more than half of the sessions for which they were registered.

Politics / Political Sciences --- Social Sciences --- Economy --- National Economy --- Supranational / Global Economy --- Micro-Economics --- Sociology --- Applied Sociology --- Economic development --- Public Finances --- Socio-Economic Research --- European Union

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The slackening pace of important economic reforms, as well as the stimulus measures taken in response to the 2008 crisis to boost investments, have all led to a huge build-up of debt and created imbalances in the Chinese economy, including in the financial markets and the industrial sector. The new generation of Chinese leadership has previously shown a strong ambition to overcome the status quo and resume reforms, setting out a new economic reform agenda in 2013. // Vested interests, which grew out of state owned enterprises and the bureaucracy, have been regarded as the main line of resistance to further reforms. President Xi Jinping has centralised the decision-making over economic reform by expanding the structures of the Communist Party of China. The new tools for implementing reform turned out to be marred by several defects, which contributed to further stagnation of key reforms. Moreover, the slowing down of China’s economic growth has sparked a debate among the country’s top decision makers on the ultimate shape of economic policy, and the pace of subsequent reforms.

National Economy --- Supranational / Global Economy --- Economic policy --- International relations/trade --- Developing nations --- Geopolitics --- Xi, Jinping. --- China --- Politics and government

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Teorik kısmı, Türkiye’deki üniversite kütüphanelerinden, Yüksek Öğretim Kurulu Dokümantasyon Merkezinden, İhracatı Geliştirme Merkezi ve Eximbank gibi kuruluşların kütüphanelerinden ayrıca literatürdeki diğer bilgilerden faydalanılarak oluşturulmuştur. Teorik kısmından sonra, çalışmayla ilgili olarak, dış ticaret işletmelerinin uluslararası pazarlara açılmada karşılaştıkları finansal sorunlar ve muhasebe problemlerinin tespitine yönelik yapılan kapsamlı bir anket çalışması araştırma bölümünü oluşturmuştur. iv Üç bölümden oluşan bu çalışmanın birinci bölümünde, dış ticaret işletmeleri ve finansmanına ilişkin bazı temel kavramlar ve bilgilere yer verilmiştir. İkinci bölümde öncelikle, Türkiye’deki dış ticaret işletmelerinin genel sorunları üzerinde durularak bu sorunlardan finansman sorunu ve muhasebe problemleri üzerinde durulmuştur. Yapılan anket çalışması neticeleri tablolar haline dönüştürülüp toplanan bilgilerle ilgili analizler yapılmıştır. Bu çerçevede, finansal sorunların giderilmesinde uygulanan teknikler ele alınarak, dünya ekonomisinde gittikçe artan belirsizlikler ve fiyat dalgalanmaları günümüzde daha dikkatli bir malî yönetimi zorunlu hâle getirdiğinden, finansal sistemin gelişmesiyle ortaya çıkan malî risk yönetim tekniklerinden futures işlemleri ele alınarak, yeni finansal teknikler olarak isimlendirilen factoring, leasing, forfaiting, franchising, risk sermayesi, opsiyon ve swap işlemlerine ilişkin teknikler incelenmiştir. Daha sonra, işletmelerin finansman ihtiyacını gidermede devlet destekli teşvikler, Eximbank’ın destekleme programları, katma değer vergisi istinası ve ihracatın finansmanında kurumlar vergisi ile gelir vergisi kanununda tanınan imkânlar ayrıntılı olarak incelenmiştir. Üçüncü bölümde, Türkiye’de uygulanan Tekdüzen Muhasebe Sistemi ile ilgili çalışmalar ele alındıktan sonra Uluslararası Muhasebe Standardı ile Türkiye’deki Tekdüzen Muhasebe Sistemi karşılaştırılarak, muhasebeleştirmede anket yardımıyla da mevcut sorunlar tespit edilmiş, sorunların çözümü için önerilere yer verilmiştir.

National Economy --- Business Economy / Management --- Economic history --- Economic policy --- International relations/trade --- Economic development --- Accounting - Business Administration