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Search results for: PUBLIC FINANCE, TRANSPARENCY
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Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability
PublicationAbstract. Goal– The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public f inance in Poland, exacerbated by the COVID-19 crisis. Methods– descriptive analysis, comparative analysis and financial analysis methods were used. Results– fiscal transparency and accountability in...
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PUBLIC SOURCES OF FINANCE FOR CULTURE AS AN ELEMENT OF CULTURAL SECURITY IN POLAND
PublicationCulture is an important element of the country, playing an important role both for its security and the economy. It cannot be only seen as a cost-creating sector, but may be a significant factor in economic development. For this to happen, it is necessary to create a system of financing this economic sector. This article’s aim is to analyze the use of funds from public sources in Poland to finance culture-related activities. The...
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Public Budgeting and Finance
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PUBLIC FINANCE REVIEW
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Public and Municipal Finance
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Journal of Public Finance and Public Choice
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Public Finance Quarterly-Hungary
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INTERNATIONAL TAX AND PUBLIC FINANCE
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Journal of Public Administration, Finance and Law
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South Asian Journal of Macroeconomics and Public Finance
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Transparency of publicly available information about fiscal and monetary policy in Poland
PublicationResearch background: The quality of information provided by fiscal and monetary authorities are important in a democratic state. Ensuring fiscal policy transparency reduces fiscal risk and corruption and promotes public acceptance of fiscal reforms. Ensuring transparency in monetary policy allows market participants to anticipate central bank responses and take their effects into account when making investment and consumption decisions. Aim...
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Maria Jastrzębska dr hab.
PeopleMaria Jastrzębska is an employee of the Department of Finance. She is the author of over 170 publications, including 8 monographs - Financial Management of Municipalities. Theoretical aspects; Budgetary policy of local government units; Debt management of local government units; Finances of local government units; Risk management in the activity of local government units with special consideration of catastrophic risk (co-author...
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Design principles for creating digital transparency in government
PublicationUnder pressure to fight corruption, hold public officials accountable, and build trust with citizens, many governments pursue the quest for greater transparency. They publish data about their internal operations, externalize decision-making processes, establish digital inquiry lines to public officials, and employ other forms of transparency using digital means. Despite the presence of many transparency-enhancing digital tools,...
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THE RISE OF FISCAL OPACITY IN POLAND IN THE ERA OF THE COVID-19 PANDEMIC
PublicationResearch background: The quality of information provided by the fiscal authorities and the correct flow of this information between them and the society are very important especially in times of crisis, when there is an imbalance in public finances and an increasing public debt. Ensuring fiscal transparency (transparency of public finances) reduces fiscal risk and corruption and supports public acceptance of fiscal reforms. Purpose...
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Karta Przejrzystości Mediów - Public Relations a dziennikarstwo.
PublicationArtykuł zawiera analizę nowo powstałego zbioru zasad regulujących pracę dziennikarz - Charter on Media Transparency, wskazującego na najczęściej występujące naruszenia norm moralnych w tym zawodzie i ich przyczyny, ze szczególnym uwzględnieniem relacji: dziennikarz - specjalista public relations.
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Przesłanki i warunki stosowania kar pieniężnych w naruszeniu dyscypliny finansów publicznych
PublicationArtykuł prezentuje zagadnienia związane z karą pieniężną wymierzaną za naruszenie dyscypliny finansów publicznych, która, zgodnie z danymi statystycznymi, orzekana jest coraz częściej. Celem publikacji jest analiza przesłanek, zasad i warunków stosowania kary pieniężnej w przypadku naruszenia dyscypliny finansów publicznych. W części teoretycznej przybliżono tematykę dyscypliny finansów publicznych oraz scharakteryzowano ogólną...
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Upoważnienie do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego jako naruszenie dyscypliny finansów publicznych
PublicationArtykuł poświęcony jest zagadnieniu upoważnienia do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego. W teoretycznej części zdefiniowano dwa pojęcia: zobowiązań oraz zaciągania zobowiązań. Następnie scharakteryzowano zagadnienie podmiotowego i przedmiotowego zaciągania zobowiązań. Nieprzestrzeganie przepisów dotyczących zaciągania zobowiązań, które zawarte są głównie w ustawie o finansach publicznych, prowadzi...
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Value of tax preferences by areas of support and types of taxes in 2012
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2012.
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Value of tax preferences by areas of support and types of taxes in 2013
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.
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Value of tax preferences by areas of support and types of taxes in 2014
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2014.
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Value of tax preferences by areas of support and types of taxes in 2011
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2009
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2010
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2010.
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Ewelina Sokołowska dr hab.
PeopleEwelina Sokołowska, Ph.D. DSc in Economics, Professor of Economics, and Head of the Division of Digital Economy and Finance at the Faculty of Management and Economics at the Gdańsk University of Technology.She holds a master's degree in economics with a specialisation in financial management. She completed her studies at the Faculty of Economic Sciences and Management at the Nicolaus Copernicus University in Toruń, where she defended...
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Practical I-Voting on Stellar Blockchain
PublicationIn this paper, we propose a privacy-preserving i-voting system based on the public Stellar Blockchain network. We argue that the proposed system satisfies all requirements stated for a robust i-voting system including transparency, verifiability, and voter anonymity. The practical architecture of the system abstracts a voter from blockchain technology used underneath. To keep user privacy, we propose a privacy-first protocol that...
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Piotr Grudowski dr hab. inż.
PeopleProfessor Dr hab. Eng. Piotr Grudowski heads the Department of Quality and Commodity Management at the Faculty of Management and Economics of Gdansk University of Technology. In the years 1987-2009 he worked at the Faculty of Mechanical Engineering of the Gdansk University of Technology, where he obtained a doctoral degree in technical sciences in the discipline of construction and operation of machines and he headed the Department...
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THE CREATIVE AND SYMBOLIC FUNCTIONS OF DAYLIGHT IN THE ART MUSEUM BUILDINGS OF THE 21st CENTURY
PublicationThe paper presents the results of the study on the current extent of daylight use in contemporary buildings of art museums, focusing especially on the possibilities of aesthetic function. A case study and critical analysis were used as the research method. Selected, representative examples of museums of the 21st century are discussed with regard to the creative and functional use of daylight and the application of advanced technology....
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Krzysztof Malik prof. dr hab.
PeopleKrzysztof Malik, professor of economics, heads the Department of Economics, Finance, Regional and International Research at the Faculty of Economics and Management of the Opole University of Technology. Prof. Malik conducts research on the regional economy, development strategy, knowledge transfer and specialization of regional development, economic evaluation of regional public programmes and policies. He is the author and co-author...
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Professional activity and women entrepreneurship in Poland – Europe 2020 Strategy perspective
PublicationThe level of economic activity of women in Poland is the lowest among Baltic Sea Region countries. The analysis of Europe 2020 targets, shows that at least 3 of the 5 main objectives relate, more or less, to women (e.g. participation in labor market). The objective concerning social inclusion assumes the increase in the employment rate of men and women (aged 20-64) in Poland up to 71%. To achieve this goal, support programs to...
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Sustainable Urban Mobility Plans: implementation process and indicators to evaluate effects on physical activity
PublicationBackground: Active mobility and public transport increase physical activity (PA) levels. With varying intensity and effectiveness, European cities implement Sustainable Urban Mobility Plans (SUMPs) to spur transport-related PA. Therefore, we aim to examine drivers and barriers to SUMP implementation and assess its influence on PA across European cities. Methods: We screened policy reports to gain insights into SUMP implementation...
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Sustainability reporting in justice systems: a comparative research in two European countries
PublicationPurpose – That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential trade-off with independence and impartiality. Nevertheless, the need to respond to the demands for greater transparency and accountability has also pushed judicial organizations to establish a dialogue with a wide range of subjects. This study aims...
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COLOUR SYMBOLISM IN FINANCE
PublicationColour symbolism plays an important role in everyday life and science. The subject is interdisciplinary and receives significant attention in the literature. It is increasingly entering the field of economics and finance. The authors are the first to research the connotations and symbolism of colours in finance. The following research aims to: identify and determine the meaning of col-ours in connection with the word “finance”,...
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Platform governance for sustainable development: Reshaping citizen-administration relationships in the digital age
PublicationChanging governance paradigms has been shaping and reshaping the landscape of citizen-administration relationships, from impartial application of rules and regulations by administration to exercise its authority over citizens (bureaucratic paradigm), through provision of public services by administration to fulfil the needs of citizens (consumerist paradigm), to responsibility-sharing between administration and citizens for policy...
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Identification of High-Value Dataset determinants: is there a silver bullet for efficient sustainability-oriented data-driven development?
PublicationOpen Government Data (OGD) are seen as one of the trends that has the potential to benefit the economy, improve the quality, efficiency, and transparency of public administration, and change the lives of citizens, and the society as a whole facilitating efficient sustainability-oriented data-driven services. However, the quick achievement of these benefits is closely related to the “value” of the OGD, i.e., how useful, and reusable...
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System subwencjonowania jednostek samorządu terytorialnego w Polsce: dysfunkcje i pożądane kierunki racjonalizacji
PublicationMonografia poświęcona jest problematyce racjonalizacji subwencjonowania samorządu terytorialnego w Polsce. Jej głównym celem jest określenie roli i znaczenia subwencji w systemie finansowym jednostek samorządu terytorialnego. Za dysfunkcje w największym stopniu zniekształcające system subwencjonowania uznano: ― brak powiązania globalnej kwoty subwencji ogólnej ze składowymi budżetu państwa, ― pomijanie, przy ocenie potencjału...
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Determinants of Firm Innovation in Indonesia: The Role of Institutions and Access to Finance
PublicationThis paper investigates the determinants of firm innovation in Indonesia. Using quality of local regulations index constructed by the Indonesia’s Regional Autonomy Watch (KPPOD) as measure of institutions, We found that better institutional quality at the local level was associated with more innovation and that firms experiencing major obstacle in access to finance were less likely to innovate. Access to finance is more critical...
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Fighting Administrative Corruption with Digital Government in Sub-Saharan Africa
PublicationAdministrative corruption is a pervasive problem and a major threat to economic and social development around the world, especially in Sub-Saharan Africa which lags behind other regions in various development indicators and is seen as one of the most corrupt regions globally. This paper examines a hypothesis that digital government – the use of digital technology to transform public administration organizations and their relationships...
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How ethics combine with big data: a bibliometric analysis
PublicationThe term Big Data is becoming increasingly widespread throughout the world, and its use is no longer limited to the IT industry, quantitative scientific research, and entrepreneurship, but entered as well everyday media and conversations. The prevalence of Big Data is simply a result of its usefulness in searching, downloading, collecting and processing massive datasets. It is therefore not surprising that the number of scientific...
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Błażej Prusak dr hab.
PeopleBłażej Prusak is Head of the Department of Finance at the Faculty of Management and Economics, Gdansk University of Technology and Editor-in-Chief of the journal Research on Enterprise in Modern Economy - theory and practice (REME), as well as a member of editorial boards of such journals as Intellectual Economics; Space. Economics. Society; Academy of Management. He is the author or co-author of several scientific monographs including:...
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Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland
PublicationResearch background: Financial managers, investors, lenders, counterparties and citizens should have useful, reliable, timely, complete, comparable, readable information on fiscal and monetary policy. The actions taken and instruments used by fiscal and monetary authorities have an important impact on economic conditions. Purpose of the article: The aim of the article is to assess Poland's compliance with international standards...
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ChatGPT: Unlocking the future of NLP in finance
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Bartosz Sawik
PeopleDr Bartosz Sawik is a Professor at the Department of Business Informatics and Engineering Management, AGH University of Science and Technology, Krakow, Poland and at the Institute of Smart Cities, GILT-OR Group, Department of Statistics, Computer Science and Mathematics, Public University of Navarre, Pamplona, Spain. He is a Visiting Researcher at the University of California, Berkeley, USA. He has a Ph.D. and a M.Sc. and Eng....
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Katarzyna Kubiszewska dr
PeopleKatarzyna Kubiszewska has taught finance and banking at the Department of Finance since 2008. In his scientific work, he is interested in the transformation of banking systems in the Central and Eastern European region, but also in the financing of the cultural sector. The publications concern the field of social sciences in the discipline of economics and finance. Since 2019, he has been collaborating with journals such as Economic...
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A piece of corporate finance
PublicationThe handbook presents the subject of financial liquidity and CVP analysis. The handbook uses different types of information: definitions of the issues; “real life” examples illustrating a given theoretical issue in practice; mathematical formulas necessary to calculate a certain value; types of method used. In addition to traditional resources such as drawings, diagrams, tables and photos, the handbook also includes resources of...
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PUBLIC SPEAKING
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Public relations w społeczeństwie
PublicationW artykule stawiam tezę – powtarzając za „„Standardami profesjonalnych public relations”- o konieczności wysuwania na plan pierwszy - we wszelkich działaniach w obszarze public relations - ich zgodności z wartościami i normami etycznymi, ponieważ wszelkie działania public relations są nie tylko realizowane w przestrzeni społecznej, ale mają istotny wpływ na kształt, kondycję społeczeństwa, również na budowę demokracji i społeczeństwa...
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Standardy Profesjonalnego Public Relations
Publication" Standardy przedstawiają wartości i pryncypia uzasadniające konieczność dokonywania odpowiednich wyborów. Public relations ma godzić interesy zleceniodawców, przedstawicieli mediów i różnych grup społeczeństwa, a przy tym pozostawać w zgodzie z normami etycznymi i odwoływać się do takich wartości jak szacunek, godność, rzetelność, uczciwość, prawda, wiarygodność, niezależność, lojalność i zaufanie. Opracowanie "Standardów profesjonalnego...
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state aid for entrepreneurs - access to finance
Open Research DataThe dataset encompasses a choice of important legal acts, a list of selected Polish bibliography and a list of important individual sentences issued on the topic of state aid for entreprenuers in the form of better access to finance their development and filling the capital gap. It emcompasses the period 2004-2020 Thanks to that the reader gets the...
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Finance
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Defending against Fake VIP in Scant-Transparency Information Systems with QoS Differentiation
PublicationIn client-server information systems with quality of service (QoS) differentiation, Client may deplete Server’s resources by demanding unduly high QoS level. Such QoS abuse has eluded systematic treatment; known defenses using Client authorization, payments, or service request inspection prior to QoS assignment, are heuristic and environment-specific. We offer a game-theoretic approach on the premise that a service request is occasionally...