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Search results for: tax reform, polish governance, crisis, corporate taxation, sme
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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublicationThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublicationThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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Principles of Corporate Governance
PublicationThe book places ownership at the centre of all relevant choices that the conpany makes: in particular it adresses the problem of governance from the perspective of owenership. The second part of the book analyzes in a number of coutries economic systens, caputakism models, dfferent economic cultures, and their role in defining the type of corporate governance that has emerged
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Appunti di corporate governance
PublicationIl libro pone la proprietà al centro di tutte le scelte rilevanti che l’impresa compie: in particolare affronta il «problema» del governo il tema della corporate governance dalla prospettiva della proprietà e in un’accezione più ampia e articolata rispetto agli studi di matrice anglosassone. In questo contesto, si analizza il tema delle relazioni tra proprietà, governo corporate governance e strategia corporate delle imprese, con...
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublicationThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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Principles and Practices of Corporate Governance in the Global Economy
PublicationThe book places ownership at the centre of all relevant choices that the company makes. In particular, it addresses the issue of governance from the perspective of ownership, and in a broader and more articulated sense than most Anglo-Saxon studies do. The authors analyse the relationship between ownership, governance, and corporate strategy, with a dual objective. On the one hand, the aim is to identify the consistency relationships...
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Corporate Governance and Ownership Structure in the Top 30 Listed Non Financial Companies in Poland
PublicationThis paper offers a first analysis of the relationships between corporate governance models and rules and ownership structure of the top 30 Polish firms listed at the WSE (not considering foreign firms and/or the Polish branches of foreign firms listed at the same stock exchange, nor the financial companies and the banks). The general picture depicted by this analysis is putting into evidence the increasing importance of institutional...
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublicationCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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Informal practices in urban planning and governance. Examples from Polish cities
PublicationPlanning has a formal, legally defined component and an informal component developed in response to deficiencies in the planning system. Informal practices can contribute to the development of tools that would improve urban governance, especially in areas related to space. This article presents an overview of informal practices that have taken place in Polish cities and towns in recent years and offers an assessment of their impact...
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Anti-crisis activities and export performance in the Covid-19 pandemic: The case of Polish exporters
PublicationThe article aims to investigate the impact of anti-crisis activities undertaken by the Polish exporting firms on their export sales during the Covid-19 pandemic. We used a quantitative research design. We conducted the survey on the sample of 161 manufacturing Polish exporting firms between April 21 and June 25, 2021. To verify the assumed relationships, we used the probit regression model. The main novelty is a firm-level analysis...
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Corporate governance and propensity to share information: The long-run effect
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Corporate Social Responsibility Culture in the University of Technology – Polish Students Perspective
PublicationPurpose: The view on CSR concept is constantly broadening and still the new perspective is needed. New challenges are imposed by social, environmental and economic changes. A stakeholder approach defining organizations’ responsibility is no more valid. There is a need to redefine CSR concept and its role in sustainable development. Higher education and its role in shaping future attitudes towards corporate social responsibility...
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The dynamic Polish suburban landscape created by SME sector
PublicationWspółcześnie zaobserwować można dynamiczne przeobrażenia przestrzeni wokół miast polegające na przemieszczaniu się ludności i podmiotów gospodarczych z miasta centralnego do strefy podmiejskiej. Wydaje się, że charakterystycznym elementem krajobrazu polskich obszarów podmiejskich jest duża ilość działających w nich przedsiębiorstw sektora MSP.
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Corporate social responsibility practices incomes and outcomes: Stakeholders' pressure, culture, employee commitment, corporate reputation, and brand performance. A Polish–German cross‐country study
PublicationThis study aims to compare employee perception of corporate social responsibility (CSR) practice incomes and outcomes in the construction industry in Poland and Germany. It proposes a model that examines the influence of stakeholder pressure, culture, and CSR practices on company brand performance, reputation, and employee identification. The findings suggest that the structure of relationships varies for project‐managed construction...
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Polish Academic Libraries in the Face of the Covid-19 Pandemic: Crisis Management and Communication within the Organisation
PublicationThe developing SARS-CoV-2 coronavirus pandemic, which was announced in March 2020, has had a significant impact on the activities of universities and their academic libraries. The article aims to present the activities of academic libraries at the time of introducing restrictions on their activities and closing for several months to users and reformulating the services they provide, on the example of the Library of the Gdańsk University...
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The Impact of Administrative Reform on Labour Market Transformations in Large Polish Cities
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Instruments for the support of the SME innovation-oriented activities (French and Polish experiences)
PublicationArtykuł jest próbą porównania instrumentów wsparcia innowacyjności małych i średnich przedsiębiorstw w Polsce i we Francji. Szczegółowo przedstawiono w nim zaproponowane w obu krajach systemy wsparcia, w podziale na instrumenty państwowe i regionalne.
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PSYCHOMETRIC PROPERTIES OF THE POLISH VERSION OF THE GENERALIZED ANXIETY DISORDER 7-ITEM SCALE (GAD-7) IN A NON-CLINICAL SAMPLE OF EMPLOYEES DURING PANDEMIC CRISIS
PublicationObjectives: The COVID-19 outbreak is an example of a crisis that triggered an increase in generalized anxiety disorder. The study aims to validate the Polish version of the Generalized Anxiety Disorder 7-item scale (GAD-7) by Spitzer et al. among a non-clinical sample of employees and examine the invariance depending on the gender and age of working adults. Material and Methods: For assessing factor structure of the Polish version...
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From Advice and Consultation to Local Co-governance. The Case of Advisory Councils in Polish Cities
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MSP for port areas – To what extent should we interfere with governance of ports’ waters? Case study of Polish seaports
PublicationThe EU MSP Directive imposed the requirement to develop plans for all water areas under the jurisdiction of an EU country by the end of March 2021. Poland is the only country in the Baltic Sea Region whose maritime administration has decided to elaborate detailed maritime spatial plans for port waters. The aim of the paper is to draw conclusions from the work carried out so far on the MSP for Polish port water areas. For this purpose,...
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublicationThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
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A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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Environmental Taxes and Their Role in the Economics of Sustainable Development
PublicationThe purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally...
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublicationObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublicationReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies
PublicationThis paper aims to explore the relationship between corporate governance rules and application of CSR practices into operations of the top 30 companies listed on the Warsaw Stock Exchange. Since in Poland, so far, there is no obligation to follow any specific CSR standards or to make disclosures of non-financial, social and environmental information, this is still a fully voluntary approach. At the moment, only some of the companies...
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Driving forces of informal employment: An empirical study based on Polish enterprise data
PublicationObjective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of informal employment in Poland. The adequate sample comprised 952 representative surveys derived from the computer-assisted telephone...
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Instrumenty prawne ochrony interesów akcjonariuszy mniejszościowych w polskich spółkach publicznych.
PublicationWe wstępie wskazano na znaczenie ochrony interesów akcjonariuszy mniejszościowych w świetle corporate governance. Następnie omówiono instrumenty ochrony akcjonariuszy mniejszościowych przed transferem zysków i w wezwaniach na sprzedaż akcji. Rozważania oparto na licznych przykładach.
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Cele nadzoru korporacyjnego w polskich spółkch giełdowych
PublicationOpracowanie składa sie z dwóch części. W pierwszej części rozwazań zaprezentowano dwa ujęcia corporate governance - z perspektywy akcjonariuszy i perspektywy interesariuszy. W drugiej części przedstawiono przyklady naruszania interesów akcjonariuszy mniejszościowych w spółkach giełdowych w Polsce.
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Tworzenie wartości dla akcjonariuszy w świetle nadzoru korporacyjnego
PublicationDuży odsetek spółek publicznych w Polsce nie tworzy wartości dla akcjonariuszy. Zaprezento-wano wyniki badań dotyczących wpływu struktur własności na efektywność działania spółek pu-blicznych. Badania te nie były w stanie wyjaśnić w wystarczającym stopniu zjawiska destrukcji warto-ści. Starano się wykazać, że jedną z przyczyn tego zjawiska jest transfer wartości. Zalicza się go do głównych problemów nadzoru korporacyjnego. Szczególna...
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The Determinants of False Self-Employment: A Survey of Polish Enterprises
PublicationThe main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show...
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublicationThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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ESG investing during the Covid-19 crisis. Evidence from Central European Stock Exchanges
PublicationAs COVID-19 turned into a global pandemic, world markets gradually began to recover after initial dynamic declines. Restrictions, and their subsequent loosening, were, and are, not without significance for the financial markets. These particular circumstances provide a unique opportunity to contribute to the literature by focusing on the potential resilience of ESG (environmental, social and governance) investing in an era of crisis....
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Urban regeneration in urban functional areas in Poland as an instrument of implementation of the EU Cohesion Policy
PublicationThis study examines the role of urban regeneration policies in planning and governance within urban functional areas (UFAs) in Poland, in the context of the EU Cohesion Policy (CP). The empirical part of this study is based on comparing the approaches adopted in two Polish regions: Pomerania and Silesia. We describe the first successes but also the bottlenecks of the process, from negotiations and programming up to the implementation...
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It is not OK but it works – unproductive entrepreneurship, the case of Poland
PublicationThe concept of unproductive entrepreneurs was introduced to science by Baumol, who pointed out the differences in business output between countries. Unproductive behaviour of entrepreneurs is often a consequence of ineffective institutions used by entrepreneurs for rent seeking. The aim of this article is to examine subjective norms (S.N.) and attitudes regarding specified types of unproductive entrepreneurship, which in many cases...
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Entrepreneurship nests in a polish edge city
PublicationThe last two decades in Poland have been a period of both a dynamic development of the small and medium-sized enterprise sector and a transformation of the city surrounding territories. This development began during the economy transformation after 1989. Population migration and movement of economic entities away from central cities resulted in development of territorial structures within some Polish suburban areas, defined as...
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CSR in Polish SMEs: From Perception to Love: Examples of Socially Engaged Firms from Pomeranian Region
PublicationNotwithstanding the worldwide increasing awareness of the importance of social issues in nowadays business management, Polish small and medium enterprises seem to remain in the group of followers, certainly not leaders of corporate social responsibility (CSR) movement, and this despite an important dissemination efforts by numerous institutions. The aim of this paper is to present the bumpy road to the implementation, still incomplete,...
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CSR in Polish SMEs- from perception to infatuation. Examples of socially engaged firms from Pomeranian Region
PublicationDespite the increasing worldwide awareness of the importance of social issues in con-temporary business management, Polish small and medium-sized enterprises seem to re-main in the group of followers, certainly not leaders, of the corporate social responsibility (CSR) movement, and this despite important dissemination efforts by numerous institu-tions. The aim of this paper is to present the bumpy road to the (still incomplete)...
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Accelerator of the entrepreneurship: suburbs in the coastal metropolis of GOM
PublicationPolish model of suburban structure is made of variety types of enterprises in different scales, and a range of housing. However this mass of unordered structure with its urban development problems, often leads to the establishment of business and also the development of local entrepreneurship. This article investigates SME sector located in the suburban area of costal metropolis GOM to prove the thesis that the positive effect...
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Personal Branding—A New Competency in the Era of the Network Economy. Corporate Brand Performance Implications
PublicationPrimary assets of the network economy are information, network, re-lationships, knowledge, and a virtual environment. The competency of personal branding exercised by knowledge workers, also thought of as knowledge producers, is becoming a natural consequence of the business environment where the significance of hierarchies is constantly decreasing. Knowledge workers are powerful as never be-fore and can exist as separate actors...
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Side Effects of National Immunization Program: E-Governance Support Toward Elders' Digital Inclusion
PublicationIn response to the coronavirus pandemic, the European Union (EU) governments develop policies to regulate exclusive health protection actions that consider societal needs with the emphasis on elders. Given that the EU vaccination strategy uses a centralized ICT-based approach, there is little guidance on how seniors are included in national immunization programs (NIP). In this paper, we addressed a knowledge gap of the side effects...
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Assessment of preparedness for Lean Six Sigma projects in small and medium-sized organizations
PublicationThe article presents a proposal for the maturity indicator of Lean Six Sigma projects within the framework of the original comprehensive methodology of Lean Six Sigma implementation dedicated to the SME sector. The indicator allows an LSS project to be matched to the real needs and preparedness of any small or medium-sized organization. The indicator was designed as a result of pilot research conducted in Polish and French SMEs...
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Application of Semantic Knowledge Management System in Selected Areas of Polish Public Administration
PublicationThis paper describes an application of semantic technologies and knowledge management systems in chosen areas of Polish public administration. Short analyses of crisis management and EU policy coordination processes are presented. An architecture of a knowledge management system with interfaces using controlled natural language is proposed. A lot of examples are shown that prove a usefulness of semantic knowledge management and...
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Should Polish banks be domesticated?
PublicationThe financial crisis revealed vulnerabilities in the regulation and supervision of the banking system. The overarching goal of the proposal (Bazylea III and CRD IV) is to strengthen the resilience of the EU banking sector. The effects of these regulations will be detrimental to the Polish banking system and economy. This follows from the fact that listed banks in Poland are subsidiaries of international banking groups. The article...
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Dynamic Bankruptcy Prediction Models for European Enterprises
PublicationThis manuscript is devoted to the issue of forecasting corporate bankruptcy. Determining a firm’s bankruptcy risk is one of the most interesting topics for investors and decision-makers. The aim of the paper is to develop and to evaluate dynamic bankruptcy prediction models for European enterprises. To conduct this objective, four forecasting models are developed with the use of four different methods—fuzzy sets, recurrent and...
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Volunteering in the front line of the Ukrainian refugee crisis. A brief report from Poland
PublicationThis study aims to analyse the experiences and motivations of volunteers who supported Ukrainian refugees who fled to Poland. Our study was conducted among 196 volunteers in Poznan, Poland who answered questions regarding their experiences with voluntary service during the current refugee crisis and the reasons they became involved in volunteer efforts.We found that although the Polish state had no prior experience in welcoming...
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HOW TO ASSESS THE MATURITY OF SMALL AND MEDIUM-SIZED ENTERPRISES TO LEAN SIX SIGMA PROJECTS
PublicationThis article describes the considerations for the implementation of the Lean Six Sigma (LSS) methodology in small and medium-sized enterprises. Pilot research was conducted in Polish and French SMEs (nine Polish and nine French enterprises from the service and production sectors) referring to the context of the implementation and application of the Lean Six Sigma concept. The studies led to the identification of the motives, needs,...
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Polish FDI in Central Asian Countries
PublicationSince gaining independence, Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan gradually opened their markets to foreign investors. Before Poland’s accession to the European Union, the activities of Polish investors in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan were based on bilateral treaties concluded by Poland with those countries. Later, except Turkmenistan, they were governed by the partnership...
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Economic vitality of Polish suburbs
PublicationSince 1989, Poland has been undergoing major political, social and economic transformations. The effects of these changes are visible on several levels, including the field of urban planning, where they manifested themselves as the birth of the suburbanization process. In the field of economics, it could be noticed that since 1989, the SME sector has been awakening very dynamically. Correlation of the parallel development of these...
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Lean Six Sigma in French and Polish Small and Medium-Sized Enterprises - The Pilot Research Results
PublicationThe article presents results of the research conducted in Polish and French small and medium-sized enterprises referring to the context of the implementation and application of the concept of Lean Six Sigma. The research was conducted in the form of case studies, observations and individual interviews. The pilot studies led to the identification of the needs, expectations, concerns and experiences of these companies. At the same...
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The Chernobyl effect
PublicationThe 1986 Chernobyl catastrophe was not only a human and ecological disaster, but also a political-ideological one, severely discrediting Soviet governance and galvanizing dissidents in the Eastern Bloc. In the case of Poland, what began as isolated protests against the Soviet nuclear site grew to encompass domestic nuclear projects in general, and in the process spread across the country and attracted new segments of society. This...
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Polish Suburban Landscape made of Enterpereneurial Tissue
PublicationDwa ostatnie dekady w Polsce to okres ekspansywny rozwój małych przedsiębiorstw i równolegle dynamiczne przekształcenia przestrzeni wokół miasta . Rozwój tych dwóch zjawisk nastąpiło w okresie transformacji gospodarczej po 1989 roku . Głównym celem pracy jest zbadanie poziomu interakcji między procesem suburbanizacji i rozwojem sektora MSP w wybranych podmiejskich obszary, na przykładzie Metropolii Trójmiejskiej.
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The role of urban movements in the process of local spatial planning and the development of participation mechanism
PublicationIn civil societies, urban movements are one of the tools in the process of spatial governance. In Poland, urban activism is beginning to develop together with a budding participation in public life. Therefore, there is a need to assess the scope and effects of the urban movements’ actions. The aim of the study was to determine and evaluate their impact on the spatial development in three Polish cities - Poznań, Gdańsk and Gdynia, especially...
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Bariery rozwoju przedsiębiorczości – analiza retrospektywna i porównawcza z innymi krajami Europy
PublicationCelem niniejszego artykułu jest ocena retrospektywna zmian w tym okresie, w zakresie opinii przedsiębiorców dotyczących najistotniejszych przeszkód w podejmowaniu i prowadzeniu działalności, oraz dokonanie analizy porównawczej z podobnymi badaniami, w innych krajach Europy, w celu wskazania, czy i w jakim zakresie różnią się te bariery w innych gospodarkach oraz czy są one również postrzegane w podobnym stopniu przez polskie środowisko...
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Sprawiedliwość agrarna
Publicationprawiedliwość agrarna została napisana z intencją zreformowania stosunków społeczno-politycznych. Tekst opiera się na założeniu wywodzącym się z tradycji prawnonaturalnej, które brzmi, iż pierwotnie każdy był współwłaścicielem powierzchni Ziemi. Powstanie prywatnej własności ziemskiej (czyli, eo ipso, wywłaszczenie większości ludzi) należy zakwalifikować jako akt bezprawia, kumulujący się w historycznie nawarstwionych nierównościach...
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Economic Vitality of Polish Suburbs
PublicationFor over 25 years, Poland has been undergoing major political, social and economic transformations. The country's system changed from a planned economy to a free-market, neo-liberal one. The effects of these changes are visible on several levels, including the field of urban planning, where they manifested themselves as the birth of the suburbanization process. In the field of economics, it could be noticed that since 1989, the...
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Efficiency of the Education System (Primary, Secondary and Tertiary) in Particular Voivodeships of Poland
PublicationThe reform of the Polish education system (both lower and higher education) that was carried out in recent years has shown the need to improve the efficiency of schools. Therefore, it is reasonable to analyse and evaluate the efficiency of educational centres...
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Developing a Framework for the Implementation of Landscape and Greenspace Indicators in Sustainable Urban Planning. Waterfront Landscape Management: Case Studies in Gdańsk, Poznań and Bristol
PublicationUrban landscape (UL) management and urban greenspace (UG) delivery require effective planning tools. The aim of the study is to develop a conceptual framework for the implementation of ecological, structural and visual landscape and greenspace indicators (LGI) in spatial development of urban areas. The UL and UG management provisions in Poland are identified at various levels of urban planning (local, municipal and regional). Furthermore,...
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Evaluation of the factors influencing business bankruptcy risk in Poland
PublicationThis article is devoted to the issue of assessing the causes of business failure. The presented studies answer two research questions – what are the causes of corporate bankruptcies in Poland and how to more efectively predict the scale of bankruptcies in the country. The author has conducted a study to analyze the specic endogenous and exogenous causes of company bankruptcy depending on the type of the bankruptcy with consideration...
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Programmes to Combat the Economic Impact of the COVID-19 Pandemic in Kazakhstan and Ukraine and Unemployment
PublicationThe following article presents economic programmes to combat the negative effects of the COVID-19 pandemic. The analysed programmes were undertaken by the governments of Ukraine and Kazakhstan. They contributed to reducing unemployment in both countries. The findings of Ukrainian researchers focused mainly on estimating losses in the SME sector, especially in the hotel, tourism and transport sectors. Scientific literature in Kazakhstan...
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Shaping New Generations of Managers and Consumers: CSR Implementation and Higher Education System in Poland
PublicationConsidering the Corporate Social Responsibility as a significant research and education topic for university staff, students, graduates and the whole society, has become a sign of our times. Universities and other education institutions, including the third sector, play an important role, incorporating CSR as a crosscutting issue, in particular into the curricula of future managers and graduate students, no matter the country we...
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Innovative activity of SMEs In Poland
PublicationInnovative activity of enterprises is determined by many factors. On one hand, these are external factors creating a sort of innovative climate in the economy, on the other hand - there are many internal factors stimulating or reducing the intensity of innovative activities. What influences the innovativeness of enterprises is the effectiveness of the system supporting innovations, which was stated by for example Pyciński and Żołnierski...
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Systemowe ryzyko płynności w polskim systemie bankowym – determinanty i trendy
PublicationCelem rozprawy jest określenie metod pomiaru systemowego ryzyka płynności oraz pomiar tego ryzyka dla polskiego systemu bankowego za pomocą zaproponowanych metod, w oparciu o dostępne dane. Do celów rozprawy zaliczyć należy również przedstawienie problemu systemowego ryzyka płynności od strony jego wpływu na gospodarkę. Zgodnie z hipotezą główną, systemowe ryzyko płynności w polskim systemie bankowym w latach 1996-2012 wzrosło....
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Systems of Public Higher Education in Poland and Germany. Evidence from Institution Level Data
PublicationThe chapter presents a comparative analysis of public higher education systems (HES) in Germany and Poland. Instead of limiting our study to macro indicators such as gross expenditure on higher education or R&D as per cent of GDP, we draw on the evidence based on micro data especially collected for this study and concerning individual higher education institutions (HEIs). Comparative analysis is based on a sample of 71 public...
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City scan as a tool to assess resilience challenges and vulnerabilities at the community level
PublicationThe majority of the world’s population lives in cities and cities are the key to achieving resilience. Local governments own only part of the land and can only partially decide about measures that should be taken ‘on the ground’. Local governments are therefore highly dependent on individuals, communities, and businesses to adapt and transform and take action in their own backyards or neighbourhoods. Since, for many people, climate...
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CSR education in Poland- current situation and future challenges
PublicationThe importance of corporate social responsibility (CSR) in nowadays business reality is constantly growing thanks to many factors, including the important promotional effort at all possible authorities levels and increasing educational effort of universities and in particular of business schools. Since there is no commonly accepted guideline/curriculum/content of social responsibility (SR) education, business schools at higher...
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How to achieve sustainability?-Employee's point of view on company's culture and CSR practice
PublicationThe people are the company. This study aims to examine the structure of relationships between company culture, performance, corporate social responsibility (CSR), and reputation, as seen from the employee's perspective, to determine which company culture factors most influence CSR practice and, as a result, sustain a company's development and improve its performance. To accomplish this goal, we conducted a survey among employees...
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CORPORATE BANKRUPTCY PREDICTION IN POLAND AGAINST THE BACKGROUND OF FOREIGN EXPERIENCE
PublicationIn highly developed countries, research in the field of bankruptcy risk prediction has been conducted for many years. For example, in the United States, which can be considered a pioneering country, the first publications appeared in the early twentieth century. In Poland, due to political and economic reasons, the interest in this issue dates back to the early 1990s. For this reason, this publication attempts to answer the following...
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CORPORATE BANKRUPTCY PREDICTION IN POLAND AGAINST THE BACKGROUND OF FOREIGN EXPERIENCE
PublicationIn highly developed countries, research in the field of bankruptcy risk prediction has been conducted for many years. For example, in the United States, which can be considered a pioneering country, the first publications appeared in the early twentieth century. In Poland, due to political and economic reasons, the interest in this issue dates back to the early 1990s. For this reason, this publication attempts to answer the following...
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Relevance of the EU Structural Funds’ Allocation to the Needs of Combating Air Pollution in Poland. Analysis of the Operational Programmes of Regions Threatened With Critical Air Pollution from Distributed Energy Sources
PublicationRecent years, the European Environmental Agency, has been reporting air quality parameters in Poland, as the poorest among all the EU countries. Despite of adoption of the EU legislation on energy efficiency and energy performance of buildings, existing legal solutions occur insufficient in reducing air pollution in Polish regions. Lack of an effective schemes supporting complex thermal renovation of buildings, exchange of inefficient...
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How does stakeholder pressure influence CSR-practices? A construction industry model based on a European sample
PublicationThe stakeholder pressure is one of the most vital powers which determines CSR implementation and can provide organizations with the motivation to adopt corporate social responsibility (CSR) strategy, as the stakeholder theory claims. The current investigation replications Kowalczyk’s (2019) study, who examined the same structure of relations based on the Polish sample. The essence of this replication is to find out whether CSR-...
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20+ years of Polish residential real estate prices – a house price index proxy
PublicationInformation on house prices is often considered crucial when assessing developments in economy. However, in Poland for the long time house prices haven’t been tracked in an organized manner. Recent developments, most notably house price indices developed by Poland’s national bank and by the statistical office do not go back more than 10 years, therefore data series are relatively short compared to those of other macroeconomic data. In...
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Koncepcja społecznej odpowiedzialności biznesu w usługach ubezpieczeniowych
PublicationCelem artykułu jest przedstawienie koncepcji społecznej odpowiedzialności biznesu (CSR) w usługach ubezpieczeniowych. Zidentyfikowano w tym celu podstawowe oczekiwania interesariuszy oraz najważniejsze obszary zastosowania CSR w instytucjach ubezpieczeniowych. Zaprezentowano również podstawowy związek pomiędzy działaniami społecznie odpowiedzialnymi realizowanymi przez instytucje ubezpieczeniowe a ich wizerunkiem. Na podstawie...
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INWESTYCJE A ZATRUDNIENIE W POLSCE W PERSPEKTYWIE FINANSOWE 2007-2013
PublicationNakłady inwestycyjne przedsiębiorstw traktowane są jako jeden z głównych czynników wzrostu gospodarczego. Ich wielkość i dynamika mogą mieć wpływ na zmiany w poziomie zatrudnienia. Światowy kryzys finansowy przyczynił się do spowolnienia dynamiki wzrostu oraz gwałtownego spadku w 2009 roku PKB w większości gospodarek świata. We wspomnianym okresie w Polsce zaobserwowano spowolnienie gospodarcze, które miało wpływ na decyzje...
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Shaping the new planning curricula in the post-socialistic context lessons from Poland and Russia
PublicationPlanning education is the issue widely discussed during various conferences and seminars, especially ones grouping the representatives of universities offering professional education in this field. But to large extend this discourse is dominated by the realities and specifics of the highly- developed countries, which is also reflected in the structure of the organizations of universities offering these. At the same time planning...
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GNIAZDA PRZEDSIĘBIORCZOŚCI W STREFIE PODMIEJSKIEJ METROPOLII
PublicationProblem suburbanizacji jest wciąż aktualny w analizach rozwoju miast. Przybiera często formy spontanicznego rozlewania się miast (urban sprawl). Badacze tego problemu skupiają się przeważnie na rozwoju funkcji mieszkaniowej w strefach podmiejskich. Specyficzny charakter polskiego procesu suburbanizacji polega na równoległym rozwoju klasycznej suburbanizacji osiedleńczej oraz rozwoju mikro- oraz małych i średnich przedsiębiorstw....
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Technological vs. Non-Technological Mindsets: Learning From Mistakes, and Organizational Change Adaptability to Remote Work
PublicationThe permanent implementation of the change in working methods, e.g., working in the virtual space, is problematic for some employees and, as a result, for management leaders. To explore this issue deeper, this study assumes that mindset type: technological vs. non-technological, may influence the organizational adaptability to change. Moreover, the key interest of this research is how non-technological mindsets...
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Functional safety and managing competence
PublicationSą nowe wyzwania związane z badaniami, edukacją i szkoleniem w obszarach bezpieczeństwa i ochrony systemów i sieci krytycznych. W rozdziale podkreśla się, że kompetencje specjalistów powinny być kształtowane w zintegrowanych procesach edukacji i szkolenia. Dlatego uzasadnione jest, aby opracować w Europie standardy i programy kształcenia na bazie odpowiednich prac badawczych i najlepszych doświadczeń z praktyki przemysłowej w celu...
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The potential of urban agriculture in the revitalisation of a metropolis
PublicationIn Poland, the topic addressing urban areas of agricultural production and gardening activity is still viewed in two main blocks: 1) a shift of the urbanized zone’s boundaries, causing dispersion of suburban buildings as well as creates conflict zone between the residential area and the production and post-production zones; 2) a socially contentious issue of restructuring the inner-city complexes of former employee allotments....
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Implementing artificial intelligence in forecasting the risk of personal bankruptcies in Poland and Taiwan
PublicationResearch background: The global financial crisis from 2007 to 2012, the COVID-19 pandemic, and the current war in Ukraine have dramatically increased the risk of consumer bankruptcies worldwide. All three crises negatively impact the financial situation of households due to increased interest rates, inflation rates, volatile exchange rates, and other significant macroeconomic factors. Financial difficulties may arise when the...
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SUICIDES FOR ECONOMIC REASONS AS A MEASURE OF THE STATE OF THE ECONOMY: THE CASE OF POLAND
PublicationSuicides are a phenomenon observed in many countries. The causes of a decision so drastic as far as consequences are concerned include i.a. economic reasons. The question arises whether the changing number of suicides reflects the state of the economy. The direct link between the state of the economy and suicides has not been sufficiently studied so far. The authors of this article attempted to identify the links between selected...
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Skills Mismatch in the Context of Technological Change
PublicationThis dissertation examines the impact of technological change (TC) on skills and competences and how higher education’s role has changed along the way. Quantitative research was conducted to reveal the perceptions of students and employers in Poland on the relevance of particular skills in an ICT based economy. The results of this research show that there is generally a rather insignificant discrepancy in these perceptions....