Search results for: PUBLIC FINANCE, TRANSPARENCY - Bridge of Knowledge

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Search results for: PUBLIC FINANCE, TRANSPARENCY

Search results for: PUBLIC FINANCE, TRANSPARENCY

  • Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability

    Abstract. 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

    Publication

    - Year 2016

    Culture 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

    Journals

    ISSN: 0275-1100 , eISSN: 1540-5850

  • PUBLIC FINANCE REVIEW

    Journals

    ISSN: 1091-1421 , eISSN: 1552-7530

  • Public and Municipal Finance

    Journals

    ISSN: 2222-1867 , eISSN: 2222-1875

  • Journal of Public Finance and Public Choice

    Journals

    ISSN: 2515-6918

  • Public Finance Quarterly-Hungary

    Journals

    ISSN: 0031-496X

  • INTERNATIONAL TAX AND PUBLIC FINANCE

    Journals

    ISSN: 0927-5940 , eISSN: 1573-6970

  • Journal of Public Administration, Finance and Law

    Journals

    ISSN: 2285-2204 , eISSN: 2285-3499

  • South Asian Journal of Macroeconomics and Public Finance

    Journals

    ISSN: 2277-9787 , eISSN: 2321-0273

  • Transparency of publicly available information about fiscal and monetary policy in Poland

    Publication

    - Year 2021

    Research 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.

    Maria 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...

  • Design principles for creating digital transparency in government

    Publication

    - GOVERNMENT INFORMATION QUARTERLY - Year 2021

    Under 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

    Publication

    - Year 2021

    Research 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.

    Artykuł 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.

  • Przesłanki i warunki stosowania kar pieniężnych w naruszeniu dyscypliny finansów publicznych

    Publication

    Artykuł 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

    Publication

    Artykuł 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 2013

    Open Research Data
    open access

    These 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.

  • Value of tax preferences by areas of support and types of taxes in 2014

    Open Research Data
    open access

    These 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.

  • Value of tax preferences by areas of support and types of taxes in 2011

    Open Research Data
    open access

    These 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.

  • Value of tax preferences by areas of support and types of taxes in 2009

    Open Research Data
    open access

    These 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.

  • Value of tax preferences by areas of support and types of taxes in 2010

    Open Research Data
    open access

    These 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.

  • Value of tax preferences by areas of support and types of taxes in 2012

    Open Research Data
    open access

    These 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.

  • Practical I-Voting on Stellar Blockchain

    Publication

    In 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.

    Professor 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...

  • THE CREATIVE AND SYMBOLIC FUNCTIONS OF DAYLIGHT IN THE ART MUSEUM BUILDINGS OF THE 21st CENTURY

    Publication

    The 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....

  • Krzysztof Malik prof. dr hab.

    People

    Krzysztof 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...

  • Professional activity and women entrepreneurship in Poland – Europe 2020 Strategy perspective

    Publication

    - Year 2013

    The 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...

  • Sustainable Urban Mobility Plans: implementation process and indicators to evaluate effects on physical activity

    Publication

    - EUROPEAN JOURNAL OF PUBLIC HEALTH - Year 2022

    Background: 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

    Publication
    • F. Fusco
    • R. Civitillo
    • P. Ricci
    • S. Morawska
    • K. Pustułka
    • P. Banasik

    - Meditari Accountancy Research - Year 2022

    Purpose – 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

    Colour 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

    Publication

    - GOVERNMENT INFORMATION QUARTERLY - Year 2018

    Changing 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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  • Determinants of Firm Innovation in Indonesia: The Role of Institutions and Access to Finance

    Publication

    - Economics and Finance of Indonesia - Year 2015

    This 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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  • Identification of High-Value Dataset determinants: is there a silver bullet for efficient sustainability-oriented data-driven development?

    Publication

    - Year 2023

    Open 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

    Publication

    - Year 2016

    Monografia 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...

  • How ethics combine with big data: a bibliometric analysis

    The 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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  • Fighting Administrative Corruption with Digital Government in Sub-Saharan Africa

    Publication

    - Year 2019

    Administrative 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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  • Błażej Prusak dr hab.

    Błażej 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:...

  • Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland

    Publication

    - Year 2021

    Research 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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  • Bartosz Sawik

    People

    Dr 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....

  • A piece of corporate finance

    Publication

    The 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

    e-Learning Courses
    • U. Kamińska
    • J. Wielgus

  • Public relations w społeczeństwie

    Publication

    - Year 2020

    W 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...

  • Standardy Profesjonalnego Public Relations

    Publication
    • J. Barlik
    • E. Hope
    • J. Olędzki
    • K. Wojcik

    - Year 2020

    " 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 Data
    open access

    The 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...

  • Defending against Fake VIP in Scant-Transparency Information Systems with QoS Differentiation

    Publication

    In 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...

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  • Universal and contextualized public services: Digital public service innovation framework

    Publication

    - GOVERNMENT INFORMATION QUARTERLY - Year 2016

    In view of the rising social and economic inequalities, public service delivery should be both universal, i.e. independent of the recipients' social or economic status, and contextualized, i.e. able to compensate for different local needs and conditions. Reconciling both properties requires various forms of innovations, chief among them innovations in digital public services. Building upon the four-stage model underpinning the...

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  • The Energy of Finance in Refining of Medical Surge Capacity

    Publication

    - ENERGIES - Year 2021

    The availability of resources and their concentration in the place of greatest need, will not allow us to successfully overcome a medical surge without the energy required to activate these resources and activities, and increase their quantities if necessary, that is why the staff and management of healthcare institutions are forced to making ethical crisis decisions about who wins and who loses. This study highlights the versatility...

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  • Finance 2023

    e-Learning Courses
    • K. Kubiszewska

  • Corprate finance

    e-Learning Courses
    • P. Figura
    • J. Kartasova