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 Issue 28 (June 2017)

Paweł Felis
Collegium of Management and Finance, Warsaw School of Economics
Henryk Rosłaniec
Department of Quantitative Methods, University of Finance and Management, Warsaw

Tax on means of transport is one of the own revenues of city counties in Poland. They may affect its construction within the scope defined by the legislator. The authors of the article examined and evaluated the volume, stability and diversification of the significance of revenues achieved by city counties on account of tax on means of transport and discussed the significance of certain factors determining their level. Among these factors the local tax policy deserves a special attention. Therefore, the authors examined the scale of application of instruments of the local tax policy as well as their practical effectiveness reflected by the budget revenue growth in the subsequent periods. The following methods were used: descriptive statistics, correlation analysis, classical Pearson’s independence test or Spearman’s rho correlation test. The article also presents econometric models illustrating the effects of tax policy in relation to particular categories of tax payers of tax on means of transport.
Keywords: local tax policy, local taxes, tax on means of transport, city county revenues
JEL Codes: E62, H71, H72, R51

Aleksandra Wąsowska
Faculty of Management, University of Warsaw

The objective of this paper is to shed light on the understudied phenomenon of expansion of Polish firms to distant markets. Authors ask the following questions: (1) What is the current state of internationalisation of Polish firms in Latin America, in both quantitative (i.e. value of exports and FDI) and qualitative terms (i.e. characteristics of key exporters and investors); (2) What are the main distance-related barriers to internationalisation of Polish firms in Latin America. In order to describe the scale, scope and characteristics of Polish exports and investments in Latin America, authors analyse publicly available information, macro-level data and micro-level data, collected from the press and financial statements of Polish firms present in Latin America, combined with the information received from the Trade and Investment Promotion Sections of the Polish Embassies. In order to assess the distance between Poland and Latin America, thus indicating the major barriers to internationalisation of Polish firms in this region, the psychic distance measures elaborated by Hakanson and Ambos and the CAGE framework offered by Ghemawat are employed. This paper contributes to the discussion on whether the ‘go global’ strategy is viable for Polish firms and whether it should be supported by the State.

Keywords: internationalisation, distance, Poland, Latin America
JEL Code: M16

Kamil M. Kraj
Collegium of Business Administration, Warsaw School of Economics

As discussed in the literature, more and more transnational corporations (TNCs) were attaching importance to research and development (R&D) activity from the 1970s through the 2000s. This growing involvement of TNCs in R&D resulted in their dominant role in global R&D expenditure. Indeed, a comparative analysis of financial data collected for the group of the 102 largest corporate R&D spenders worldwide in 2007 showed that this group of TNCs accounted for a significant share of the world’s R&D expenditure not only in 2007 alone but also in the period of 2000–2011. Moreover, a similarity between their home countries and the countries being top R&D spenders was found; however, most of these corporations were conducting their R&D at international level. Furthermore, the analysed TNCs operated mostly in technology-intensive industries, for which the foundations were provided by a multidisciplinary science and technology basis.

Keywords: transnational corporation, research and development, R&D expenditure
JEL Codes: F23, O32

Piotr Bielecki
Collegium of Management and Finance, Warsaw School of Economics

This paper aims to draw scientific attention to the significance and usefulness of sociological approach, namely higher education (HE) graduates’ perceptions survey as a one of the mechanisms to collect and use graduate feedback facilitating the study programmes’ evaluation, and in turn, enlarging our knowledge on the enhancement of HE quality, the improvement of graduate employability, and effective ways of smoothing the transition from education to work. The emphasis is being placed on critical description of the analytical framework set out by authors of the international research project – DEHEMS on HE graduates feedback. The DEHEMS project uses secondary – processed data based on primary – raw data as generated by two Europe-wide and large-scale research projects: REFLEX and HEGESCO. 
The paper comprises four parts. Firstly, the basic conceptual question is analysed, that is, the role and the need for the use of feedback from graduates collected through national and international surveys perceived as a measure of HE programme evaluation (programme performance, teaching effectiveness). A particular attention is given to its two main elements: programme activities/components and programme outcomes/impact, as per programme’s logic model. The second part is devoted to the discussion on the analytical framework and methodological approach adopted in the DEHEMS study. The third part contains key elements of analytical framework presented in schematic form. Finally, some brief conclusions and further study directions follow.

Keywords: graduates’ perceptions, graduates’ evaluation, study programmes, analytical framework, methodological approach
JEL Code: I230

Patrycja Klimas
Management Theory Department, University of Economics in Katowice

This paper aims at exploration of revenue models and recognition of revenue streams currently exploited by video game developers. The fact that the monetisation models are fast changing and expanding in business practice, but fragmentary researched in management science makes them worth consideration. Therefore, different revenue models have been identified and discussed in the light of the results of desk (literature and industry reports review supported by analysis of evidence from global business practice) and field research (semi-structured interviews with Polish video game developers). Using triangulated data it was possible to identify: (1) four revenue models aimed at selling paid games: paid game for order, premium, paid mobile, and subscription; (2) one revenue model aimed at selling free games: freemium; and (3) one revenue model aimed at selling intellectual property rights: licensing. In a more detailed perspective, six different revenue models and nine different revenue streams exploited under these revenue models have been revealed and discussed. The main contribution of the article is the recognition of a wide portfolio of revenue streams and revenue models possible to consider by video game developers during decision making process on the structure of their revenue logic. Additional, theoretical and managerial implications are as follows: development of general framework of the revenue logic being integral part of business models, identification of currently used revenue models by video game developers which have been overlooked in prior literature (e.g. selling customised games for order or licensing parts of game content or game components).

Keywords: revenue logic, revenue models, monetisation, revenue streams, digital industries, creative industries, video game industry, video game developers
JEL Codes: D22; L11, L21, L24, M21