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Search results for: revenue
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Revenue-cycle strategist
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Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland
PublicationThe article will discuss functions that should pursue general grants. One of them is revenue equalization. To achieve it after applying the mechanism of subsidising revenues should be reduced. In addition, to be completed, the size of the support should be inversely proportional to achieved own revenues. Besides the theoretical analysis, which will present the general grants structure and the ability of fulfilling revenue equalisation...
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Agile approach in a transforming organization, a descriptive study of chosen Polish companies with rapid revenue growth
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Journal of Revenue and Pricing Management
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International Journal of Revenue Management
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Revenue of social security contributions (in PLN billion)
Open Research DataIn the period January-September 2020, the expenditure of the Social Insurance Fund amounted to PLN 197.1 billion, and the revenues from contributions and their derivatives - PLN 144.5 billion. As a result, the proceeds covered 73.3 percent. expenses. At that time, the fund received a subsidy from the budget in the amount of PLN 29.3 million.
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Property revenues (PRs) and expenditures of local government units (LGUs) in Poland
PublicationPRs are new category of local government revenues, which was introduced by changing the law on public finances at the end of 2006 and which took effect in 2007. By principle, these revenues should be converted into property expenditures. Their formalisation did not only allow assessing their absolute size but also a comparison with the longer existing property expenditures. Both categories were subject of analysis in this article....
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Does source matter? Generation of investment expenditures by different types of local government revenues
PublicationThe purpose of the article was to investigate the impact of the three fundamental statutory categories of budget revenues, i.e. own revenues, general subsidies and specific grants on the size of investments made by local government units in Poland. The subject scope included the local government subsector in its entirety, as well as divided into 4 groups: communes (gminas), cities with powiat rights, districts (powiats) and province...
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More freedom – more investments. The relationship between the extent of fiscal autonomy with respect to own revenues and investment expenditures of Polish communes and cities with county rights
PublicationThe purpose of this study was to investigate the relationship between own revenues characterized by different levels of fiscal autonomy and investment expenditures of selected local government entities in Poland. Accordingly, the following research hypothesis was formulated: there is a relationship between the type of own revenue identified with respect to fiscal autonomy and the size of investment expenditures. Revenues characterized...
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PIT revenues in 2012-2021 in PLN billion
Open Research DataTaxes are the primary source of income for the state budget and local government units. Tax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons operating on...
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Tax revenues as part of GDP in selected countries
Open Research DataThe following dataset contains information on the share of taxes in the GDP of selected countries (Baltic countries - Lithuania, Latvia and Estonia as well as Poland) in the years 2005 - 2020).
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Revenues from the sale of books in Poland (2009-2013)
Open Research DataAccording to the report "The book market in Poland 2014, the Library of Analysis", nearly 40,000 publishers were registered in Poland until mid-2013, of which it is estimated that only about 2,000-2,500 were active as publishers. According to the estimates of the authors of the Report, the value of the Polish book market in 2013 amounted to PLN 2.68...
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Structure of FUS revenues after the first half of 2020
Open Research DataIn 2020 the fund received a subsidy from the state budget in the amount of PLN 20.1 billion, which constitutes 60.0% of the plan. At the same time, it should be mentioned that from 2019 the subsidy covers funds that in previous years were shown in the item reimbursement of contributions transferred to OFE. In addition, from May this year. The Social...
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Budget revenues from selected taxes in 2010-2019
Open Research DataThe state is not only a user of the country's resources, a buyer and seller of goods and services, but also under duress takes part of the money from its citizens or entities that carry out activities in the form of taxes. The source of the majority of budget revenues are taxes. The following dataset contains the budget revenues from selected taxes...
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Statement of FUS revenues and costs (in PLN thousand) in the first half of 2020
Open Research DataIn the period from January to June 2020. The fund's expenditure amounted to PLN 130.0 billion, while revenues from premiums and their derivatives amounted to PLN 92.2 billion. As a result, in the first half of this year, the degree of coverage of expenses with revenues from premiums and their derivatives amounted to. the level of 70.9 percent (a decrease...
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Cities that obtain the highest revenues from PIT in 2021 in PLN billion
Open Research DataTax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons that operate on the market.
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Revenues from operating activities of non-public universities in Poland in 2010 (PLN thousand)
Open Research DataIn 2010, in non-public universities, 90.2% of revenues from operating activities were revenues from teaching activities. Revenues from research activity accounted for 2.8%, and other types of activity accounted for 6.9% of total operating revenues.Income from teaching activities of universities may be obtained from budget subsidies, funds to local governments...
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Revenues to the state budget from the sale of shares in state-owned banks in 1994-2000
Open Research DataOn June 14, 1996, a special law was passed on the merger and grouping of certain banks in the form of joint-stock companies. Pursuant to these regulations, the PeKaO S.A. banking group was established, which was the only entity of this type established in this way. Additionally, by the end of 1996, four out of nine regional banks were sold, i.e. Wielkopolski...
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The structure of revenues of non-public universities in 2010 from didactic activity by sources of financing (in%)
Open Research DataIncome from teaching activities of non-public universities accounted for almost 1/5 of income from teaching activities of all types of universities. Non-public universities generated the highest revenues from fees for teaching classes, which accounted for over half of the revenues from this title in relation to all universities.The average cost of education...
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Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)
Open Research DataFrom 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were...
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Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN
Open Research DataAn example of a tax that is proportionally divided between the state (government administration) and local governments is the personal income tax. The following dataset presents the income tax revenues to the central budget, as well as the cities that obtain the highest income from the above tribute. The COVID-19 pandemic has an impact on the financial...
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General grants and development – a relationship without a future? The effects of the structure of general grants on the development of local government units in Poland
PublicationThe purpose of this paper is to attempt to identify the reasons for the lack of relationship between general grant revenue and investment expenditure of local government units. The author formulated the hypothesis that there is no link between general grants and investment expenditure and that the reason for this are the current spending on education, absorbing the entire amount of general grants received by local government units....
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The Use of Sustainability Reporting Instruments in the Global Airline Industry in Financial Year 2019
Open Research DataThis dataset provides an overview of the GRI topic-specific disclosures global passenger airline companies reported in their 2019 financial year sustainability reports and the specific SDGs they addressed. Additionally, it includes information on the frequency of application of other well-known SR instruments (i.e., SASB, IIRC, CDSB, CDP, UNGC, ISO...
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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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System of specific grants for local government units in Poland
PublicationThe article analyses the system of specific grants in local governments in Poland. First, main revenue sources of local self-governments are presented. Their presentation is based upon the consideration of one of the basic important principles in democratic states today, i.e. decentralization. The text then, in more details, describes specific grants with respect to the European Charter of Local Self-Government. Subsequently, the...
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Assessment of TFP in European and American higher education institutions – application of Malmquist indices
PublicationIn this study we apply Malmquist methodology, based on the estimation of distance measures through Data Envelopment Analysis (DEA), to a sample of 500 universities (in 10 European countries and the U.S.) over the period 2000 to 2010 in order to assess and compare their productivity. On average, a rise in TFP is registered for the whole European sample (strongest for Dutch and Italian HEIs), while the productivity of American HEIs...
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The structure of demand and its economic consequences for urban transport
PublicationThe structure of demand for urban transport services, determined by the share of passengers entitled to free and reduced fares, is an important factor influencing its economic condition. The aim of this article is to present the results of research into the structure of demand for urban transport as well as its economic consequences. The article begins by considering the nature of the determinants and consequences of the public...
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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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ZRÓŻNICOWANIE KORZYŚCI EKONOMICZNYCH Z ZAANGAŻOWANIA CZYNNIKA PRACY
PublicationZróżnicowane ujęcie znaczenia pracy stwarza możliwości szerokiego spojrzenia na korzyści jakie daje jej posiadanie, wykorzystanie. Korzyści indywidualne mogą wynikać z osiągania przez pracobiorców dochodów z tytułu świadczenia pracy, zaspakajania swoich potrzeb i możliwości samorealizacji czy rozwoju. Natomiast zaangażowanie zasobów pracy przez przedsiębiorstwa może generować zyski i sprzyjać ich dalszemu rozwojowi. Praca wykorzystana...
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Swarm-Assisted Investment Planning of a Bioethanol Plant
PublicationBioethanol is a liquid fuel for which a significant increase in the share of energy sources has been observed in the economies of many countries. The most significant factor in popularizing bioethanol is the profitability of investments in construction of facilities producing this energy source, as well as the profitability of its supply chain. With the market filled with a large amount of equipment used in the bioethanol production...
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Techno‐economic evaluation of a natural deep eutectic solvent‐based biorefinery: Exploring different design scenarios
PublicationThis paper presents a comprehensive techno‐economic evaluation of an integrated natural deep eutectic solvent (NADES)‐based biorefinery – a 1 ton day−1 capacity design plant. The key parameters include payback period, net present value (NPV), and internal rate of return (IRR). These were compared with the parameters of conventional biorefineries. The ‘n th plant’ results clearly revealed that the single product‐based biorefinery...
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CROWDSOURCING A KOMUNIKACJA Z KONSUMENTAMI
PublicationRozdział prezentuje wybrane modele komunikacji w Internecie oraz crowdsourcing jako nową metodę pozyskiwania pomysłów i informacji od konsumentów. W ciągu ostatnich 5 lat rozwój technologii komunikacyjnych znacząco zmienił sposób komunikowania się ludzi, a w konsekwencji również organizacji z konsumentami. Nie tylko firmy z branży IT mogą wzmocnić swoją markę, reputację oraz zwiększyć przychody dzięki opracowaniu atrakcyjnej, społecznie...
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Market Structure and Market Power in Selected Sectors of The Polish Economy Based on COICOP Classification
PublicationThis paper present new and simple measures of market structure and market power. Based on the classical models of market structures, where a given structure is determined by the number of enterprises, indexes of degree of monopoly have been estimated, representing an average number of entities per branch. Additionally, market power indexes have been determined as an average revenue per an enterprise in a given branch. This approach...
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Fashion Games, Fashion in Games and Gamification in Fashion. A First Map
PublicationFashion companies have been using different forms of entertainment such as film and television, sport, music, museums, and photography as inspiration sources and as communication and marketing channels for decades. However, in recent years, they have also started to consider the gaming world. While gaming offers a potential revenue stream from sales of physical and digital clothing, change in it is also the gateway to access new...
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An evaluation and explanation of (in)efficiency in higher education institutions in Europe and the U.S. with the application of two-stage semi-parametric DEA
PublicationThis study uses data envelopment analysis (DEA) to evaluate the relative efficiency of 500 higher education institutions (HEIs) in ten European countries and the U.S. for the period between 2000 and 2010. Efficiency scores are determined using different input-output sets (inputs: total revenue, academic staff, administration staff, total number of students; outputs: total number of publications, number of scientific articles, graduates)...
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Approval of an Arrangement in the Restructuring Proceedings and the Financial Condition of Companies Listed on the Stock Exchanges in Warsaw. Is There Any Relationship?
PublicationThis paper attempts to identify the financial indicators differentiating companies that are insolvent or at risk of insolvency and have successfully entered into an arrangement with their creditors from those that have not. In addition, a two-factor model for predicting the odds of an arrangement has been proposed. The research was conducted using a population of companies listed on stock exchanges in Warsaw that initiated restructuring...
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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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Degree of monopoly and market power vs. price flexibility in Polish economy: empirical analysis based on COICOP classification
PublicationResearch background: The issue of price flexibility is crucial in the economy both in the aspect of company theory and its macroeconomic consequences. In a number of publications, the sources of variable price flexibility are linked to the market power of enterprises as well as the market structure that has developed in a given branch. It is difficult to indicate empirical studies that would state clearly whether price flexibility...
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NEW PRODUCT DEVELOPMENT FROM THE PERSPECTIVE OF CREATING A COMPETITIVE ADVANTAGE
PublicationIt is acknowledged that achieving product-based competitive advantage is a key task for a company. However, there is still a research gap in determining those specific actions in the process of developing new products that arise from companies' efforts to achieve product-based competitive advantage. Therefore, the aim of this study is to determine the specific actions in the new product development (NPD) process that result from...
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Leveraging food waste for electricity: A low-carbon approach in energy sector for mitigating climate change and achieving net zero emission in Hong Kong (China)
PublicationIn recent years, food waste has been a global concern that contributes to climate change. To deal with the rising impacts of climate change, in Hong Kong, food waste is converted into electricity in the framework of low-carbon approach. This work provides an overview of the conversion of food waste into electricity to achieve carbon neutrality. The production of methane and electricity from waste-to-energy (WTE) conversion are...
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Analyzing Wind Energy Potential Using Efficient Global Optimization: A Case Study for the City Gdańsk in Poland
PublicationWind energy (WE), which is one of the renewable energy (RE) sources for generating electricity, has been making a significant contribution to obtaining clean and green energy in recent years. Fitting an appropriate statistical distribution to the wind speed (WS) data is crucial in analyzing and estimating WE potential. Once the best suitable statistical distribution for WS data is determined, WE potential and potential yield could...
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Kamil Guzdek
PeopleI am Kamil Guzdek, an SEO expert with a strong academic background in search marketing. I have been involved with SEO since 2012 and have so far worked on more than 100 domains. I'm currently working at Electorlux - leading SEO works, and running pan-european campaigns. My work has been nominated to Global Search Awards and European Search Awards, which is why I'm looking forward to the future of search engine optimization. I...
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WYDATKI INWESTYCYJNE WOJEWÓDZTW SAMORZĄDOWYCH PO WPROWADZENIU INDYWIDUALNEGO WSKAŹNIKA ZADŁUŻENIA
PublicationOkreślenie dopuszczalnego poziomu zadłużenia jest ważną kwestią dla każdej jednostki samorządu terytorialnego w Polsce, a jej ranga jeszcze rośnie, jeśli samorząd odczuwa silną presję na dbanie o rozwój obszaru, na którym funkcjonuje, borykając się równocześnie z niedostatkiem dochodów. Taka sytuacja dotyczy większości województw samorządowych, które spośród wszystkich szczebli struktury samorządowej...
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Technical and Economic Analysis of the Supercritical Combined Gas-Steam Cycle
PublicationCombined cycle power plants are characterized by high efficiency, now exceeding 60%. The record-breaking power plant listed in the Guinness Book of World Records is the Nishi-Nagoya power plant commissioned in March 2018, located in Japan, and reaching the gross efficiency of 63.08%. Research and development centers, energy companies, and scientific institutions are taking various actions to increase this efficiency. Both the gas...
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Wskaźnik przedsiębiorczości w jednostkach terytorialnych Polski – zróżnicowanie w czasie i przestrzeni
PublicationPrzedmiotem artykułu jest analiza zjawiska prowadzenia działalności gospodarczej przez osoby fizyczne, mierzonego poprzez wskaźnik liczby tych osób na 100 osób w wieku produkcyjnym. Wskaźnik ten nazywany jest nieraz wskaźnikiem przedsiębiorczości, mimo, że mierzy tylko jeden z jej przejawów. Badania prowadzono w układzie podregionów, powiatów i gmin (według ich rodzaju, z wyodrębnieniem miast w gminach miejsko-wiejskich). Celem...
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Using LSTM networks to predict engine condition on large scale data processing framework
PublicationAs the Internet of Things technology is developing rapidly, companies have an ability to observe the health of engine components and constructed systems through collecting signals from sensors. According to output of IoT sensors, companies can build systems to predict the conditions of components. Practically the components are required to be maintained or replaced before the end of life in performing their assigned task. Predicting...