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Search results for: business finance
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International Conference on Business Information Systems
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[EiF] Economic theory - micro
e-Learning Courses{mlang pl} Dyscyplina: Ekonomia i Finanse Zajęcia obowiązkowe dla doktorantów I i II roku Prowadzący: dr hab. Tomasz Brodzicki Liczba godzin: 30 h Forma zajęć: wykład {mlang} {mlang en} Discipline: Economics and Finance Obligatory course for 1st and 2nd year PhD students Academic teacher: dr hab. Tomasz Brodzicki Total hours of training: 30 teaching hours Course type: lecture {mlang}
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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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Comparison of Polish and Danish Approach to Promotion of Cycling
PublicationThe article describes two different approaches to promotion of cycling from Denmark and Poland. In the former the promotion locally from 2009 to 2015 has been supported financially by the national government and where initiatives partly have been financed by the national level. In Poland, the promotion has been implemented often as a result of bottom up initiatives and financed solely on local level often with the support of EU...
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Corporate social responsibility and forward default risk mediated by financial performance and goodwill
PublicationIn today’s business environment, corporate social responsibility (CSR) has become an increasingly significant factor for firms. This study is driven by the motivation to add to the current literature by investigating the mediating elements that explain the relationship between CSR and forward default risk. In this paper, we attempt to identify the important mediators and give a more comprehensive explanation of this connection...
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Finance 2023
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Corprate finance
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Upoważnienie do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego jako naruszenie dyscypliny finansów publicznych
PublicationArtykuł poświęcony jest zagadnieniu upoważnienia do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego. W teoretycznej części zdefiniowano dwa pojęcia: zobowiązań oraz zaciągania zobowiązań. Następnie scharakteryzowano zagadnienie podmiotowego i przedmiotowego zaciągania zobowiązań. Nieprzestrzeganie przepisów dotyczących zaciągania zobowiązań, które zawarte są głównie w ustawie o finansach publicznych, prowadzi...
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Relating Information Culture to Information Policies and Management Strategies
PublicationBusiness and information managers have struggled to meet several challenges in aligning information strategies and business cultures. The consequences of a misalignment or misfit of strategy and culture are well known in business literature, and better guidance on how to better align strategy and culture is needed. This means expanding the puzzle to align business and information cultures, align business and information strategies,...
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Michał Tomasz Tomczak dr
PeoplePh.D. in Social Sciences, Assistant Professor at the Faculty of Management and Economics, Gdańsk University of Technology. He worked as a visiting scholar at the University of North Texas, College of Health and Public Service. He is the first Polish researcher in the field of management who conducted research on neurodiversity and work. Author and coauthor of over 50 publications in the field of Human Resources Management, in particular,...
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Is it all about networking? Building a sustainable value of a small enterprise in Polish context
PublicationIn this paper we aim to propose and outline key ingredients to a small enterprise success, emerging from the social capital of small business owner-managers and their business networks. We employ resource based view of an organization as well as an embeddedness perspective along with new approach transaction costs to outline the pillars of an advantage of a small business entity. The analysis of survey data leads us to conclusion,...
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The use of tax reliefs by entrepreneurs on the example of tax relief for new technologies in the Łódź and Lower Silesian provinces
Open Research DataInformation about 323,152 business entities located in the Łódź and Lower Silesian voivodships, provided by 52 tax offices as part of access to public information. The time range of the survey is 2009-2016. The data describe the level of use of the tax relief for new technologies.
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[EiF] Economic theory - macro
e-Learning Courses{mlang pl} Dyscyplina: Ekonomia i Finanse Zajęcia obowiązkowe dla doktorantów I i II roku Prowadzący: dr hab. Ewa Lechman, prof. F. Reganati Liczba godzin: 30 h Forma zajęć: wykład {mlang} {mlang en} Discipline: Economics and Finance Obligatory course for 1st and 2nd year PhD students Academic teacher: dr hab. Ewa Lechman, prof. F. Reganati Total hours of training: 30 teaching hours Course type: lecture {mlang}
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Revue d'Histoire de l'Eglise de France
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Revue d’histoire littéraire de la France
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Do global brands contribute to the economy of their country of origin? A dynamic spatial approach
PublicationPurpose - Brand positioning based on the brand’s country of origin is at the centre of attention in international marketing. It is evident that global brands constitute critical intangible assets for businesses and places. However, it is not clear how they contribute to national economies. This paper aims to discuss the significance of brands as contributing to the value of their companies but also helping to leverage national...
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Determinants of COVID-19 Impact on the Private Sector: A Multi-Country Analysis Based on Survey Data
PublicationOur paper aims to investigate the impact of COVID‐19 on private sector companies in terms of sales, production, finance and employment. We check whether the country and industry in which companies operate, government financial support and loan access matter to the behaviour and performances of companies during the pandemic. We use a microdata set from a worldwide survey of more than 15,729 companies conducted between April and...
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What entrepreneurs think about tax optimization?
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned the behavioral attitudes of business owners regarding their opinion on tax optimization. From the study we will learn, among others, how tax optimization is defined according to entrepreneurs, their attitude towards it, as well as what optimization actions they have taken so far.
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„Zakochałam się w Finach, w Finlandii, w ich języku...”. Rozmowa Sabiny Lech z kierownikiem Pracowni Języka, Kultury i Gospodarki Finlandii prof. nadzw. dr hab. Katarzyną Wojan, przeprowadzona w Gdańsku w dniu 16.03.2017
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Datenbanksysteme für Business, Technologie und Web
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IEEE International Conference on e-Business Engineering
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International Joint Conference on e-Business and Telecommunications
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Institute for Small Business and Entrepreneurship Annual Conference
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Krzysztof Leja dr hab. inż.
PeopleKrzysztof Leja graduated from the Faculty of Applied Physics at Gdansk University of Technology, PhD in economics, DSc in management. Associate professor and v-ce dean for research at the Faculty of Management and Economics, Gdansk University of Technology. His fields of interest include research of HEIs and policy studies. He is an expert of Polish Rectors Foundation and Ministry of Science and Higher Education. He led and participated...
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Struktura źródeł finansowania ponadprzeciętnie rentownych przedsiębiorstw z sektora MSP
PublicationCelem artykułu jest przedstawienie w przekroju sektorowym kształtowania struktury finansowania przez MSP uzyskujące ponadprzeciętnie wysoką rentowność aktywów. W trakcie przeprowadzonych badań uwzględniono 109 174 sprawozdań finansowych przedsiębiorstw prowadzących działalność gospodarczą w 27 różnych działach gospodarki narodowej. Sektorowe zróżnicowanie wartości wskaźników struktury źródeł finansowania zostało potwierdzone przy...
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Presses Universitaires de France
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Knowledge Sharing and Managing Intellectual Capital in the Times of COVID-19: Evidence from Polish Restaurant Industry
PublicationPurpose: The aim of this paper is to show how restaurants in Poland managed their intellectual capital (IC) in the COVID-19 crisis and how knowledge sharing (KS) helped them to survive in those dynamically changing conditions. Methodology: The study is based on qualitative research – semi-structured interviews with a few restaurant owners and managers responsible for the business operations during...
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Personal income tax - tax scales in 1992–2019
Open Research DataThe tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive.
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Tomasz Korol dr hab. inż.
PeopleEducation Gdańsk University of Technology, Faculty of Management and Economics (2001) University of Applied Sciences Stralsund (1999) Degree / scientific title Habilitation – Gdańsk University of Technology, Faculty of Management and Economics (2015) Ph.D. – Gdańsk University of Technology, Faculty of Management and Economics (2004) Employment Gdańsk University of Technology - associate professor (since 2017); assistant professor...
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International Finance (2023)
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Agnieszka Bartoszek-Pączkowska prof. dr hab. inż.
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Use of tax incentives and exemptions - study results
Open Research DataThe study was conducted on a group of 259 entrepreneurs from various regions of Poland. Tha analysis is concerned on aspects related to the level of use of tax incentives in companies. The results contain the following aspects: how often entrepreneurs benefit from tax breaks and exemptions and why are they reluctant to take economic and business advantage...
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Evaluation of Selected Innovation Policy Instruments on the Example of Poland
PublicationThe main purpose of the paper is to analyze and evaluate the selected instruments of innovation policy in Poland: cooperative relations, business environment institutions and innovation centers, supported within Priority Axis V of OP IE 2007-2013. The evaluation was made on the basis of the four criteria: complementarity, adapting to the needs of businesses, the impact on the innovation and durability of the provided support. The...
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Essential of Finance 2023
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The best practices transfer part II
PublicationThis report has been produced within Work Package 4 of the EU-funded project QUICK IGA The project is part-financed by the European Regional Development Fund (ERDF) through the Baltic Sea Region Programme 2007-2013
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The Bridge to Knowledge – Open Access to Scientific Research Results on Multidisciplinary Open System Transferring Knowledge Platform
PublicationThe European policy of Open Access to scientific research is now one of the key issues discussed in public debates on the future development of scientific communication. The implementation of Open Access tools has significant impact on scientific and economic growth. On the one hand, Open Access accelerates disseminating new research findings and facilitates recognition of authors on a more global scale. On the other hand, Open...
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Digital Business NSTAC 22/23
e-Learning CoursesThis is content to the subject: "Digital business" 22/23
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Female entrepreneurship in Kazakhstan
PublicationWomen constitute the majority of the Kazakh population and, even though they live almost 10 years longer than men on average, they are far less economically active. Less than half of the female population take up employment. Women’s wages are often as much as 30% lower than men’s. The subjective reasons for undertaking economic activity as mentioned by women included: independence from the husband, low earnings of the husband and...
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Data on the number of submitted declarations divided into electronic and paper between January 2020 and December 2020
Open Research DataThe following data concern the number of declarations submitted between January and December 2020 to the Polish Ministry of Finance. The declarations concern all taxes, including income taxes and VAT. The data has been divided into particular categories, i.e. paper and electronic declarations.
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Data on the number of submitted declarations divided into electronic and paper between January 2021 and February 2021
Open Research DataThe following data concern the number of declarations submitted between January and February 2021 to the Polish Ministry of Finance. The declarations concern all taxes, including income taxes and VAT. The data has been divided into particular categories, i.e. paper and electronic declarations.
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BUSINESS INFORMATICS - NSTAC -2021/22
e-Learning CourseseKurs do przedmiotu BUSINESS INFOMATICS - studia niestacjonarne
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Bartosz Sawik
PeopleDr Bartosz Sawik is a Professor at the Department of Business Informatics and Engineering Management, AGH University of Science and Technology, Krakow, Poland and at the Institute of Smart Cities, GILT-OR Group, Department of Statistics, Computer Science and Mathematics, Public University of Navarre, Pamplona, Spain. He is a Visiting Researcher at the University of California, Berkeley, USA. He has a Ph.D. and a M.Sc. and Eng....
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Małgorzata Gawrycka dr hab.
PeopleMałgorzata Gawrycka, a graduate of the Faculty of Management at the University of Gdańsk, PhD in economics. From 2012-2020, deputy dean for teaching at the Faculty of Management and Economics of the Gdańsk University of Technology. Currently Dean of the Faculty. Scientific interests focus on issues related to the macroeconomic policy of the state. In particular, the problems of the situation on the labour market, demographic changes,...
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Knowledge Risks in the Sharing Economy
PublicationThis chapter presents a theoretical analysis of potential risks connected with knowledge that organizations operating in the sharing economy might potentially face. Nowadays, it can be stated that an increasing amount of individuals and organizations participate in sharing and exchanging data, information, and knowledge, as well as physical goods and services (Botsman & Rogers, 2011). The development of the sharing economy has...
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Decision of enterprises on the financial market 2023/2024
e-Learning CoursesThe course contrentrates on the material students need to know in order to make effective financial decisions in an increasingly competitive business environment in order to make effective financial decisions in an increasingly competitive business environment.
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TWO-SHAFT GAS TURBINE TEACHING AND TESTING STATION
PublicationThe station was established as part of a project co-financed by the European Union with the funds of the European Regional Development Fund as part of the Infrastructure and Environment Operational Programme titled: “Establishment of state-of-the-art technical infrastructure for the Engineers of the Future learning programme at the Gdańsk University of Technology” executed in 2013-2015.
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BUSINESS INFORMATICS - STAC -2021/22 sem.letni
e-Learning CourseseKurs do przedmiotu BUSINESS INFORMATICS - Studia stacjonarne_21/22
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BULLETIN DE LA SOCIETE GEOLOGIQUE DE FRANCE
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Gallia: Fouille et monuments en France métropolitaine
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BULLETIN DE LA SOCIETE MATHEMATIQUE DE FRANCE
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