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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Corporate Governance 2022
e-Learning CoursesThe course deals with a broadened view of Corporate Governance since: a) It explores the dynamic relationships among the ownership structures, the governance structures, and the strategies that firms adopt. b) It relates to a variety of firms, including the specific case of family controlled companies. c) It is declined into two complementary perspectives: the managerial perspective, and the historical perspective based on international...
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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 tax rates (2000-2019) - Greece
Open Research DataOver the past twenty years, Greece has changed the statutory corporate tax rate, which in 2000 was 40%. The 2008 tax reform provided for a gradual reduction of the rate by 1% annually over the period 2010-2014 (from 25% to 20%). This dataset contains data on CIT rates in Greece.
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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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Corporate income tax in Mexico (1981-1986)
Open Research DataThe following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.
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Journal of Tax Reform
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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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Corporate Governance summer term 2024
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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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Annals of Corporate Governance
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Results of research on the SME sector in the context of applying tax reliefs
Open Research DataThis dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.
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Wojciech Wyrzykowski dr hab.
PeopleWojciech Wyrzykowski is an employee of the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He is the author of 70 scientific publications, including 5 monographs, and co-author of 7 monographs. The most important of them reflecting the author's scientific interests include: Tax conditions for the development of entrepreneurship in Poland, Taxes in Poland - outline of the...
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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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Value of tax preferences in 2009-2015 as a percentage of Polish GDP
Open Research DataThis research data shows the percentage of the amount of tax preferences as a percentage of Polish GDP between 2009-2015. The data contained in this dataset has been collected by the Polish Ministry of Finance.
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The Impact of Administrative Reform on Labour Market Transformations in Large Polish Cities
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CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW
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Indian Journal of Corporate Governance
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Tax income to the Polish state budget in 2010-2019
Open Research DataTax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...
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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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Piotr Kasprzak dr
PeopleDr. Piotr Kasprzak - works at the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He specializes in aspects related to corporate taxation and accounting issues. His scientific and professional interests include issues related to corporate accounting, management accounting and the application of the provisions of the Polish Accounting Act in practice. Piotr Kasprzak is...
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Corporate Governance and Organizational Behavior Review
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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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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Open Research DataThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with personal income tax (PIT) or corporate / corporate income tax (CIT)....
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CIT income tax from legal persons / corporations on account of income from renting real estate
Open Research DataThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with Personal Income Tax (PIT) or corporate / Corporate Income Tax (CIT)....
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From Advice and Consultation to Local Co-governance. The Case of Advisory Councils in Polish Cities
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Corporate Governance-The International Journal of Business in Society
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The Journal of Corporate Governance, Insurance, and Risk Management
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Upper corporate income tax rates CIT in EU countries (in%).
Open Research DataIn 2000, CIT rates were quite varied; in Ireland and Lithuania it was 24%, and in Germany it was nearly 52%. For all EU countries, the average CIT rate was at the level of 32%, but in the following years the rate decreased to reach the level of around 22.5%. The largest reductions in the CIT rate were introduced by Bulgaria and Germany. Particularly...
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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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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
Open Research DataA special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...
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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research DataVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
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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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COVID-19 tax response of selected European countries
Open Research DataA large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...
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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 preferences in CIT in numbers 2009-2015
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Corporate Income Tax (CIT) between 2009-2015.
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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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Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015
Open Research DataThe following dataset presents the historical tax rates for the payroll and profit tax paid by financial institutions (non-VAT taxation) in Israel. The data presented in the dataset concerns 2002-2015.
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Income tax rates for special activities in Czech Republic
Open Research DataThe standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...
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Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015
Open Research DataTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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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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Entrepreneurs' intention to use tax relief
Open Research DataThe dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine...
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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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Countries with the highest and the lowest electricity consumption per capita in 1998, kWh / c
Open Research DataFor several years, domestic electricity consumption has been growing (the average annual growth rate of electricity consumption for 2005-2010 is 2.75%). The increase in demand for electricity is related to the continuous development of the Polish economy, the enrichment of society and the growing, year by year, industrial production. It should be noted...
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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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Izabela Mironowicz dr hab. inż. arch.
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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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Difficulties in financing innovation - research results
Open Research DataThe SME sector determines the strength of the Polish economy, still faces many barriers in running a business, they can be social and market barriers, for example: financial barriers, low employee mobility, or limited access to financing sources: legal barriers that result from economic policy difficult for the sector, or conservative economic policy.
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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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Share of family enterprises in generating GDP in individual sections 2009
Open Research DataFamily businesses constitute a significant part of the Polish economy and the vast majority of enterprises within the SME sector. They have always existed on the Polish market, but the political situation meant that their real revival is related to the political changes of 1989. These companies are of particular importance in contributing to the formation...
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Personal income tax - tax scales in 1992–2019
Open Research DataPersonal income tax in Poland is regulated by the Act of July 26, 1991. In addition, the rights and obligations of the taxpayer of this tax result from a number of provisions of the Polish Constitution, many statutes and ratified international agreements and executive regulations. This research data contains information on the amount of tax in Poland...
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Indicators describing the effectiveness of tax systems of selected OECD countries
Open Research DataThe following research data include indicators describing the effectiveness of the tax administration activity in Poland compared to selected countries. In economic understanding efficiency is measured by the calculation of the expenditure of funds spent on its operation and performance of statutory functions. In this respect, the basic indicator is...
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Aleksandra Parteka dr hab. inż.
PeopleAbout me: I am an associate professor and head of doctoral studies at the Faculty of Management and Economics, Gdansk University of Technology (GdanskTech, Poland). I got my MSc degree in Economics from Gdansk University of Technology (2003) and Universita’ Politecnica delle Marche (2005), as well as MA degree in Contemporary European Studies from Sussex University (2006, with distinction). I received my PhD in Economics...
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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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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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015
Open Research DataTaxation in the form of a lump sum on recorded revenues does not apply to certain types of activity, regardless of their size. We are talking about taxpayers who achieve revenue in whole or in part, among others from on account of running pharmacies, activities in the field of buying and selling foreign exchange values, activities in the field of trade...
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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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Number of tax returns filed by taxpayers who obtain income taxed with a lump sum on income recorded according to sources of income (2011-2015)
Open Research DataTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017
Open Research DataDespite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting...
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Magdalena Popowska dr
PeopleMagdalena Popowska (PhD) is a researcher and lecturer of Organization Science and Entrepreneurship at the Faculty of Management and Economics of Gdansk University of Technology. For many years she has been in charge of exchange programmes, double degrees and other internationalization activities. In 2008-2016 she was a Vice-Dean for International and Public Affairs and now she is a Dean Proxy for International Cooperation. Her...
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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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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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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...