okładka nr 20

Abstracts

Jan Andreasik

The conceptualization of objects for the systems with a knowledge base (KBS) based on the formal ontology of Roman Ingarden

The paper presents the description of knowledge representation in the systems with a knowledge base. It has been founded on Roman Ingarden's formal ontology. The categories of ontology within the definition of the individual object are introduced. The paper shows the creation procedure for the description of the object that consists of the following: the interpretation of the object's nature – a form, matter, and the way of being; determining the definition of a subject for the object; defining the system for the object's comparative assessment; defining the state of things; determining the constructive nature of the object; describing the legal status of the object. Referring to the semantics of the BWW model (Bunge-Wand-Webber), the article introduced the semantics of the individual subject model for the KBS systems. The introduced approach singles out the way of formulating (acquiring) expert knowledge (form the learning subject). The creation of the procedure is supported by the example of determining the offers of real estate agencies.

Keywords: Ingarden, ontology, KBS system
JEL: D8

Mieczysław Kowerski

The impact of economic sentiments among entrepreneurs and consumers
on the dividend decisions by limited liability companies

In previous research on the determinants of dividend decisions by limited liability companies, a much higher signification was given to the micro-economic factors describing the economic and financial situation of companies, then to the macroeconomic ones. In addition, there is a lack of analyses of the impact of economic sentiments on the dividend policy by companies. Moreover, the companies do not operate in 'a vacuum'. The economic situation in a certain country, and even the world economic situation and its perception by entrepreneurs, has a significant impact on their activities and decisions. To verify the hypothesis about the impact of economic sentiments on the dividend decisions by the companies listed during the years 1996–2009 on the Warsaw Stock Exchange, the logistic models were applied. The dependent variable had the value of the logit of the fraction of firms paying dividends in the total number of firms quoted at the end of a current year. The explanatory variables included, the rate of growth of the GDP in a year t – 1 and an economic sentiment in the current year (measured by using computed by the European Commission at monthly intervals – Economic Sentiment Index). The estimated models allowed to reach a conclusion that, apart from the economic and financial situation in the year t – 1, the dividend decisions made in the year t are also affected by the economic sentiments appearing in the Polish economy at the end of May in year t. It is all the more understandable because, according to the Polish Code of Commercial Companies, a company should decide on the distribution of profit within 6 months after the end of an economic year. Therefore, when making decisions, the boards of companies and shareholders should take into consideration not only the economic situation in the previous year, but also their own assessment of the current economic sentiment. This may be an additional explanation for the restrictions in the payment of dividends during the last recession.

Keywords: Warsaw Stock Exchange, dividend policy, Economic Sentiment Index, share of companies paying dividends in all quoted companies, linear logit model, generalized least squares method
JEL: G35, E32

Józef Bergier, Andrzej Soroka

Tendencies in foreign tourism to the Lublin voivodeship during the years 2001-2008

The article discusses tendencies relating to foreign tourism in the area of the Lubelskie district in 2001-2008, including the number of border crossings by foreigners, and the number of tourists. In the case of tourists' arrival, the following criteria were taken into consideration: the visits made for tourist reasons only, the number of accommodations for the night, the length of stay, and the carried expenses. A further analysis concentrates on the reasons for the decrease in arrivals to the Lubelszczyzna as well as the positive phenomena connected with the redefining of reasons for coming to the Lubelskie district. Moreover, the paper mentions a chance of foreign guests being interested in the Lubelszczyzna thanks to the creation of air transportation infrastructure in Świdnik near Lublin.

Keywords: foreign tourism, lubelskie district
JEL: L83

Artur Myna

The conditions and consequences of the underdevelopment of over regional transport infrastructure based on the example of the Lublin voivodeship

The paper presents the conditions and consequences of the underdevelopment of over regional transport infrastructure based on the example of the Lublin voivodeship. The development of motorways and express roads is spatially polarized in Poland. The lack of state investments has hampered the development of the express roads in the Lublin region. The results of the study indicate that there is a strong correlation between transport accessibility and direct foreign investments, that are rarely localized in the Lublin region. The key instrument of creating conditions for the social and economic development of the region should be investments in express roads, the modernization of a railway line connecting Lublin with Warsaw, building an airport and a third bridge over the Vistula River

Keywords: infrastructure, national roads, polarization, foreign investment, Lublin region
JEL: H54

Alfreda Kamińska

EU Assistance Programmes as a source of funding for the development
and competitiveness of the SME sector

The article presents EU assistance programmes dedicated to small and medium-sized enterprises with particular attention paid to the aid for the SME's in the Lublin region. The SME sector is known for a limited funding which impacts the activity and development of enterprises. At the same time, there are many difficulties in gaining any external aid by the SME's, including the banks' credits and loans. It results in a substantial role of EU programmes and every other possible means of support for the SME's development. Based on conducted research, it can be confirmed, that the utilization of the community's aid by the Polish SME's is effective and increases the competitiveness of Polish enterprises on the European market.

Keywords: small and medium-sized enterprises, Community aid, Lublin region, SME development
JEL: O29

Agnieszka Nóżka

Cost accounting as the tool in the growth of the R&D competitiveness of the Lublin viovodeship's research institutes

The article presents cost accounting as a tool to enhance the R&D competitiveness. Major conclusions have been reached based on the results of the empirical research conducted on a group of Lublin R&D units. Next, the basic prerequisites regarding the cost accounting specifics allowing for the environment in which the R&D units exist and develop have been formulated. Identifying the shortcomings in cost accounting systems has led the author to explore the main directions of their improvement, also from the point of view of the cost accounting management and the increase in R&D competitiveness.

Keywords: costs, cost accounting, R&D units
JEL: M41

Józef Bergier, Barbara Bergier

The domestic tourist movement in the Lublin province during the years 2001-2008

Following the changes in tourist movement patterns of either a country or a particular region is the fundamental condition for the appropriate functioning of prospective strategies. This research accounts for the analysis of the domestic tourist movement pattern in the Lublin province during the years 2001-2008. The analysis focuses on the changes in the number of visitors, the purpose of their arrival, the use of accommodations and the seasonality of their stay; taking into account the long and short term stays. The findings indicate that the Lubelszczyzna is not an attractive region for tourists, which is reflected in particular by the number of visitors in comparison to the other regions of Poland.

Keywords: Lubelszczyzna, tourist movement, tendencies of arrivals
JEL: L83