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Wyniki wyszukiwania dla: corporate
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Corporate tax rates (2000-2019) - Greece
Dane BadawczeOver 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 Organizational Behavior Review
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The Moderating Effect of Firm Visibility on the Corporate Social Responsibility-Firm Financial Performance Relationship: Evidence from France
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A comparative analysis of the effectiveness of corporate bankruptcy prediction models based on financial ratios: Evidence from Colombia, 2008 to 2015
PublikacjaLogit and discriminant analyses have been used for corporate bankruptcy prediction in several studies since the last century. In recent years there have been dozens of studies comparing the several models available, including the ones mentioned above and also probit, artificial neural networks, support vector machines, among others. For the first time for Colombia, this paper presents a comparative analysis of the effectiveness...
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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%).
Dane BadawczeIn 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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Corporate Finance2022
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Corporate Governance 2022
Kursy OnlineThe 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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Corporate Social Responsibility
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Corporate Finance (lecture)
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Corporate Finance (Exercises)
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Corporate Social Responsibility and Environmental Management
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Corporate Social Responsibility BiM
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Corporate finance summer 2024
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Corporate Finance (BIM 22/23)
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Corporate Governance summer term 2024
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Corporate Finance summer sem. 2022/2023
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Corporate Social and Environmental Responsibility - TOO4TO Project - 2023
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How to achieve sustainability?-Employee's point of view on company's culture and CSR practice
PublikacjaThe people are the company. This study aims to examine the structure of relationships between company culture, performance, corporate social responsibility (CSR), and reputation, as seen from the employee's perspective, to determine which company culture factors most influence CSR practice and, as a result, sustain a company's development and improve its performance. To accomplish this goal, we conducted a survey among employees...
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Błażej Prusak dr hab.
OsobyBłażej Prusak jest kierownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej oraz redaktorem naczelnym czasopisma Research on Enterprise in Modern Economy - theory and practice (REME)/Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka, a także członkiem komitetów redakcyjnych takich czasopism jak: Intellectual Economics; Przestrzeń. Ekonomia. Społeczeństwo; Akademia Zarządzania. Jest autorem...
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Piotr Figura dr inż.
OsobyPiotr Figura jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej, a także członkiem Komisji Wydziałowej ds. Weryfikacji Efektów Uczenia się oraz recenzentem akademickim zadań z zakresu rachunkowości Centralnej Komisji Edukacyjnej. Jest autorem lub współautorem kilku monografii naukowych w tym: Wartości wzorcowe wskaźników finansowych przedsiębiorstw giełdowych; Classical and modern concepts...
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Magdalena Maria Popowska dr
OsobyAbsolwentka Uniwersytetu im Adama Mickiewicza w Poznaniu oraz Ecole Supérieure de Commerce w Rouen. Pracownik badawczo dydaktyczny, autorka i recenzentka wielu artykułów publikowanych w czasopismach krajowych i międzynarodowych. Przez wiele lat odpowiedzialna za procesy internacjonalizacji, w latach 2008-2016 jako prodziekan ds. międzynarodowych i publicznych, a 2016-2020 jako pełnomocnik dziekana ds. współpracy międzynarodowej....
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Dane BadawczeThe 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
Dane BadawczeThe 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 tax rates in Poland, Lithuania, Latvia and Estonia
Dane BadawczeThis dataset contains information on basic corporate tax rates (CIT) in the years 2000 - 2018 in the Baltic countries (Lithuania, Latvia i Estonia) and Poland.
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Katarzyna Kubiszewska dr
OsobyKatarzyna Kubiszewska pracuje w Katedrze Finansów o 2008 r. i prowadzi zajęcia z finansów i bankowości. W pracy naukowej interesuje się transformacją systemów bankowych w regionie Europy Centralno - Wschodniej, ale także finansowaniem sektora kultury. Publikacje dotyczą dziedziny nauk społecznych w zakresie dyscypliny ekonomia i finanse. Od 2019 r. współpracuje z czasopismami takimi jak Economic Research-Ekonomska Istrazivanja,...
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Tax preferences in CIT in numbers 2009-2015
Dane BadawczeThese 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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Piotr Kasprzak dr
OsobyDr Piotr Kasprzak - na co dzień jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Specjalizuje się w aspektach związanych z opodatkowaniem przedsiębiorstw oraz zagadnień związanych z rachunkowością. Jego zainteresowania naukowe i zawodowe obejmują kwestie związane z rachunkowością przedsiębiorstw, prowadzeniem rachunkowości zarządczej oraz stosowaniem zapisów ustawy o rachunkowości w...
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Budget revenues from selected taxes in 2010–2020
Dane BadawczeThe dataset contains a tabular summary of the main sources of revenuesof the state budget in the years 2010–2020 from tax revenues. The amounts that the state received in individual years from sources such as: corporate income tax, personal income tax, value added tax (VAT), excise tax, gambling tax and customs duties can be found.
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Does being socially good save firms from bankruptcy? A systematic literature review and bibliometric analysis
PublikacjaThe purpose of the review was to find out, does being responsible saves firms from bank-ruptcy? What is the relationship between corporate social responsibility and default risk? What meth-ods and measures are used in the literature to evaluate this relationship? And what is the theoretical underpinning of the studies? Moreover, to explore what are the gaps for future work, Web of Science and Scopus databases were utilised to obtain...
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Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies
PublikacjaThis 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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Doing well by doing good — CSR in a global context
PublikacjaMotivation: Nowadays, there is a general understanding that stakeholders are crucial for the successful enterprise. There is also a need to think about Corporate Social Responsibility (CSR) in a global context. Never before corporations enjoyed so much power and authority. Corporations need to evolve, re-think their strategies and change their processes accordingly. However, as of now, there is no agreed way of measuring overall...
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Income tax rates for special activities in Czech Republic
Dane BadawczeThe 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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Logistics of Transnational Corporations as the Basis of Cooperation Between Ukraine and EU (for Poland Example)
PublikacjaThe article describes the scientific and theoretical basis for the organization of logistics management of modern international corporations, owning by assets in mining and metallurgical business in Ukraine and Poland; it had been analyzed the influence of transfer pricing mechanism as one of the main factors affecting on the efficiency of the organization of supply chain of resources (Ukrainian semi-finished goods) to ensure uninterrupted...
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Społeczna odpowiedzialność firm - narzędzie public relations czy coś więcej?
PublikacjaArtykuł stawia pytanie o miejsce działań Corporate Social Resposibility [ CSR} w strategii przedsiębiorstw i zależności między public relations a CSR w realizacji celów przedsiębiorstwa - między innymi kreowania wizerunku, budowania reputacji.
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Employment structure by enterprise size in Poland in 2010-2014
Dane BadawczeMicro, small and medium-sized enterprises employ in total nearly 70% of all employees working in the corporate sector. Micro enterprises play a decisive role in this respect, accounting for nearly 40% of all employees. This dataset contains data showing the structure of the number of employees in enterprises in 2010-2014.
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Instrumenty prawne ochrony interesów akcjonariuszy mniejszościowych w polskich spółkach publicznych.
PublikacjaWe 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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Cele nadzoru korporacyjnego w polskich spółkch giełdowych
PublikacjaOpracowanie 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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Socioemotional Wealth (SEW) of Family Firms and CEO Behavioral Biases in the Implementation of Sustainable Development Goals (SDGs)
PublikacjaAgreed upon by the UN member states, Agenda 2030 assumes joint action for long- term sustainable development. These actions are focused on the implementation of 17 Sustainable Development Goals (SDGs), where actions are assumed to lead to the suppression of negative externalities of human activity. It is stressed that the objectives of sustainable development can only be achieved through deep institutional changes in most dimensions...
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Doing Well by Doing Good- CSR in a Global Context
PublikacjaNowadays, there is a general understanding that stakeholders are crucial for the successful enterprise. There is also a need to think about Corporate Social Responsibility (CSR) in a global context. Never before corporations enjoyed so much power and authority. Corporations need to evolve, re-think their strategies and change their processes accordingly. However, as of now, there is no agreed way of measuring overall sustainability...
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Zarządzanie tożsamością w organizacjach na różnych poziomach zagregowania
PublikacjaNiniejszy artykuł stanowi naukową refleksję nad pojęciem tożsamości grupowej, odnoszonej do przedsiębiorstw oraz ich agregatów, określanych przez autorkę mianem „organizacji na wyższych poziomach zagregowania”. Głównym celem artykułu jest przegląd literatury z zakresu tożsamości przedsiębiorstwa, a na tej podstawie próba ustalenia czym jest taka tożsamość i co się na nią składa. Na wstępie autorka przedstawia definicje tożsamości...
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Anna Rzeczycka dr hab.
OsobyAnna Rzeczycka jest zastępcą kierownika Katedry Finansów na Wydziale Ekonomii i Zarządzania Politechniki Gdańskiej. Publikacje sytuują się w dziedzinie nauk społecznych w zakresie dyscypliny ekonomia i finanse. Obejmują one książki, monografie, artykuły, publikacje i redakcje naukowe monografii i zeszytów naukowych. Liczbowo obejmuje on następujące pozycje: 12 monografii i podręczników, 115 publikacji w czasopismach naukowych,...
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Neutralising Responsibility: A Critical Analysis of an Airline’s Climate Disclosures
PublikacjaSustainability reporting provides companies with a medium through which they can communicate their non-financial impacts to stakeholders. The airline industry has been much at the centre of the climate change debate in recent years, which is why it is hardly surprising that airlines seek to take a proactive stance in such reporting. This study critically assesses how an airline based in the Scandinavian region constructs sustainability...
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Employment structure in individual enterprises in Poland in 2010-2014
Dane BadawczeIt is worth mentioning the role of micro, small and medium-sized enterprises in the labor market. The above-mentioned entities employ in total nearly 70% of all employees who work in the corporate sector. Micro enterprises play a decisive role in this respect, accounting for nearly 40% of all employees.Comparing the data contained in the table below...
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Muhammad Mushafiq MSc
OsobyDoctoral student at the Faculty of Management and Economics. Muhammad Mushafiq has high interest in the research of corporate finance and risk management. He previously holds Masters of Science in Finance with Magna Cum Laude and Bachelor of Business Administration in Marketing and Finance with highest position. His research has appeared in the Journal of Retailing & Consumer Services, International Journal of Emerging Markets...
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Research-by-design Best Practices in Architectural Lighting Design: Defragmenting Research Theories for their Effective Use in the Practice of Architectural and Spatial Design After Dark
Publikacja"This paper aims to combine theory and applied science; academia and practice for the creative transformation of spaces after dark taking into account a consistent environmental awareness. It is based on the premise that design research in the realm of architectural lighting design should function as a development of practice, instead of being a distraction to it. Architectural lighting design is a field within architecture and...
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D-Band High Gain Planer Slot Array Antenna using Gap Waveguide Technology
PublikacjaA D-band high gain slot array antenna with corporate-fed distribution network based on gap waveguide structures is proposed at 140GHz. To overcome the fabrication challenges at such high frequency, the gap waveguide technology is deployed in which good electrical contact between different parts of the waveguide structure is not required. The proposed sub-array has four radiating slots that are excited by a groove gap cavity and...
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Marcin Potrykus dr inż.
OsobyAbsolwent Wydziału Zarządzania i Ekonomii Politechniki Gdańskiej. Od 2008 zatrudniony jako Asystent w Katedrze Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. W 2015 roku obronił (w dyscyplinie ekonomia) rozprawę doktorską zatytułowaną „Inwestycje alternatywne – opłacalność a ryzyko”. Od 2016 zatrudniony jako adiunkt w Katedrze Analizy Ekonomicznej i Finansów na Politechnice Gdańskiej. Jego zainteresowania naukowe...
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KM supported process improvement
PublikacjaThe corporate universe nowadays is full of change initiatives andimprovement philosophies. However,only few have proved successful enough to be integrated into regular operations a worldwide leading companies.In this context Six Sigma projects and Lean action workouts emerge as he most effective practices.In this paper we argue that there is a considerable potential to enhance them using Knowledge Management methodology and benefit...