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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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Corporate Social Responsibility BiM
Kursy Online -
Corporate finance summer 2024
Kursy Online -
Towards Synthetic and Balanced Digital Government Benchmarking
PublikacjaReliable benchmarking is essential for effective management of the government digitalization efforts. Existing benchmarking instruments generally fail to support this target. One problem is the diversity of instruments, resulting in a split image of digital progress and adding ambiguity to policy decisions. Another problem is disconnect in assessing progress between digital and traditional “analog” governance, lending support to...
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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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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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Tomasz Janowski dr
OsobyTomasz Janowski jest kierownikiem Katedry Informatyki w Zarządzaniu, Politechnika Gdańska; profesorem wizytującym w Department for E-Governance and Administration, University for Continuing Education Krems, Austria; oraz współredaktorem naczelnym czasopisma Government Information Quarterly, Elsevier. Wcześniej był założycielem i kierownikiem United Nations University Operating Unit on Policy-Driven Electronic Governance (UNU-EGOV),...
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European conference on management, leadership and governance
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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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Corporate Finance (BIM 22/23)
Kursy Online -
Sustainability objectives and collaboration lifecycle in cluster organizations
PublikacjaIn our paper, we combine two issues, collaboration in cluster organizations and sustainability, aiming to answer the question: Does complex governance structure of cluster organizations support members in formulating and reaching sustainability objectives? Based on four case studies of cluster organizations and a still novel abductive approach, we present the ways in which sustainability was executed in their functioning. Our study...
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Corporate Finance summer sem. 2022/2023
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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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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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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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Justyna Zander dr inż.
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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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Towards a Smart Sustainable City Roadmap
PublikacjaThis workshop of the CAP4CITY (Erasmus+ Strengthening Governance Capacity for Smart Sustainable Cities) project is to promote and stimulate the discussion and networking in the area of Digital Government. Smart Sustainable Cities and related concepts of Digital, Intelligent and Smart Cities represent a progression of how cities around the world apply digital technology to serve their populations, pursue sustainable socio-economic...
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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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Urban regeneration in urban functional areas in Poland as an instrument of implementation of the EU Cohesion Policy
PublikacjaThis 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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Hybrid Approach in Project Management - Mixing Capability Maturity Model Integration with Agile Practices
PublikacjaThis paper introduces an idea of hybrid approach in managing software development projects. The main goal of this research is to prove that it is possible to design consistent method for managing software development projects which is based on different corporate standards and methods. Authors also want to show that this new hybrid approach is beneficial for IT organization, triggers synergy effects and brings software development...
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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...
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Aleksandra Parteka dr hab. inż.
OsobyAbout 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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CSR in Polish SMEs: From Perception to Love: Examples of Socially Engaged Firms from Pomeranian Region
PublikacjaNotwithstanding 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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Marketing a społeczna odpowiedzialność biznesu – sprzeczne idee?
PublikacjaNegatywny wizerunek marketingu postrzeganego jako koncepcja kreująca nowe potrzeby i nakłaniająca klientów do zwiększania konsumpcji spowodował, że marketing wydaje się być sprzeczny z ideą rozwoju zrównoważonego i społecznej odpowiedzialności biznesu. W artykule przedstawiono rozważania czy rzeczywiście tak jest i czy stosowanie działań marketingowych jest rozbieżne z celami rozwoju zrównoważonego . Stwierdzono, że realizowanie...
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Corporate Social and Environmental Responsibility - TOO4TO Project - 2023
Kursy Online -
Design of microstrip antenna subarrays: a simulation-driven surrogate-based approach
PublikacjaA methodology for computationally efficient simulation-driven design of microstrip antenna subarrays is presented. Our approach takes into account the effect of the feed (here, a corporate network) on the subarray side-lobe level and allows adjustment of both radiation and reflection responses of the structure under design within a single automated process. This process is realized as surrogate-based optimization that produces...
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Simulation-Driven Design of Microstrip Antenna Subarrays
PublikacjaA methodology for computationally efficient simulation-driven design of microstrip antenna subarrays is presented. Our approach takes into account the effect of the feed (e.g., a corporate network) on the subarray side lobe level and allows adjusting both radiation and reflection responses of the structure under design within a single automated process. This process is realized as surrogate-based optimization that produces designs...
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CSR in Polish SMEs- from perception to infatuation. Examples of socially engaged firms from Pomeranian Region
PublikacjaDespite 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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Mapping negative unintended consequences of disruptive technologies use in smart cities
PublikacjaSmart cities governance (SCG) consists of both to foster technology-enabled innovation, and to utilize disruptive technologies (DT) outcomes and impacts to increase public value of urban services. Despite widespread discussion of DT benefits, scientific literature identifies multiple determinants of unintended negative consequences (UC) of DT deployment in smart city initiatives. By considering UC as the negative aspects resulting...
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CSR and innovation or CSR as non-technological innovation
PublikacjaThis chapter investigates the relationship between Corporate Social Responsibility (CSR) and innovation process. There is an ongoing discussion in the literature regarding this relationship, in particular on its one- or bidirectional nature and possible antecedents or mediating factors. This research addresses this gap and aims to provide more conceptual clarity and synthesize the different types of relationships between CSR and...
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Działania rewitalizacyjne w miasteczkach Polskiej Krajowej Sieci Miast Cittaslow
PublikacjaMożliwości dofinansowania inwestycji miejskich jakie pojawiły się w Polsce po akcesji do UE, nie są wystarczająco wykorzystywane, w szczególności - w małych miastach (np. o liczbie ludności do 20.000 mieszkańców). Mimo wielu trudności próbuje się przełamać impas. Przykładem mogą być miasteczka Województwa Warmińsko-Mazurskiego, gdzie pomysłem na odnowę - oprócz dofinansowania w ramach Regionalnego Programu Operacyjnego (RPO) -...
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Osoby w wieku powyżej 55 lat jako potencjał rozwojowy regionu oraz możliwości jego wykorzystania
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Miasta wiedzy w kreowaniu konkurencyjności i spójności terytorialnej
PublikacjaPrzedmiotem rozważań w tym artykule są nowe interpretacje przekształceń struktur miejskich: od przestrzeni funkcjonalnej do przestrzeni kreatywnej.
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Koncepcja metropolitalnego slow-przedmieścia jako narzędzie poprawy jakości życia w międzymieście
PublikacjaPowstałe wskutek suburbanizacji struktury uznawane są za nową formę krajobrazu zurbanizowanego. Poprawa ich jakości wymaga stworzenia nowych narzędzi planowania międzymiasta (niem. die Zwischenstadt). Należą do nich innowacyjne wizje przestrzenne, kreujące alternatywę dla globalnych trendów homogenizujących kulturę życia społecznego w strefi e podmiejskiej. Inspirowana modelem agri-hood autorska koncepcja slow-przedmieścia wykorzystuje doświadczenie...
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Ekonomiczna analiza motywacji polskiego sędziego i czynniki wpływające na jego decyzje związane z wyborem zawodu i efektywnością
PublikacjaW artykule przedstawiono motywy, którymi kieruje się polski sędzia przy wyborze zawodu, a także jakie czynniki w ramach wykonywanego przez niego zawodu jest skłonny brać pod uwagę aby zwiększyć swoją efektywność. W pracy posłużono się badaniem ilościowym oraz jakościowym.
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Ground anchors diagnostic process based on elastic wave propagation method
PublikacjaThe paper is focused on analysis of elastic wave propagation in the context of diagnostics of ground anchors. Numerical simulations were performed to assess the possibility of evaluation of the anchorage quality. It was assumed that the quality and the load capacity of the anchor system directly depend on the length, on which mortar and steel cooperate.
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Antecedents and Consequences of Brand Loyalty
PublikacjaThe objective of this paper is to review, systematize, and summarize empirical research on the antecedents and consequences of brand loyalty. The literature review has identified five categories of antecedents to brand loyalty associated with consumer, brand, social, corporate and relational factors. The type of loyalty formed varies according to the combination of various antecedents, with premium loyalty being considered the...
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Nowe wyzwania, nowe rozwiązania. Jak przedsiębiorstwo branży IT odnajduje się w erze VUCA?
PublikacjaZmienność, niepewność, złożoność i niejednoznaczność, określane akronimem VUCA (volatility, uncertainty, complexity, ambiguity) towarzyszą funkcjonowaniu każdego przedsiębiorstwa. Jak wykorzystać te nieodłączne cechy otoczenia przedsiębiorstw jako szanse dla ich rozwoju to wy-zwania stojące przed nimi, a zarazem pytanie badawcze artykułu. Celem artykułu jest wykazanie, na przykładzie przedsiębiorstwa branży IT, że analiza zmienności,...
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Wireless Networks as an Infrastructure for Mission-Critical Business Applications
PublikacjaDespite the dynamic growth of wireless network systems, their pres-ence in business-support infrastructure has been limited. In the article we provide an overview of generic corporate network architecture and examine usefulness of available wireless network solutions in such systems. Following this overview we analyze new wireless network architecture which currently undergoes standardization process - wireless mesh. It can result...
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Wojciech Wyrzykowski dr hab.
OsobyWojciech Wyrzykowski jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Jest autorem 70 publikacji naukowych w tym 5 monografii oraz współautorem 7 monografii. Najistotniejsze z nich oddające zainteresowania naukowe autora to m.in.: Podatkowe uwarunkowania rozwoju przedsiębiorczości w Polsce, Podatki w Polsce – zarys wykładu, Księgi, ewidencje i rejestry podatkowe małych przedsiębiorców,...
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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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I love to write and create. Can I earn money doing it? Entrepreneurial process of bloggers
PublikacjaNew technologies and a new way of looking at the life of future generations, open up new perspectives of entrepreneurial activities. One of them is to run a blog. Although the first blogs appeared many years ago and earning money from running them is also known to bloggers, little research is devoted to this form of entrepreneurship. The analysis of this phenomenon was carried out using the netnography method, which is not common...
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Jacek Krenz dr hab. inż. arch.
OsobyUr. 11 maja 1948 w Poznaniu – polski architekt, malarz, profesor Wydziału Architektury Politechniki Gdańskiej, Wydziału Architektury, Inżynierii i Sztuki Sopockiej Szkoły Wyższej, W latach 70. członek Grupy Kadyńskiej, skupiającej plastyków i architektów związanych z Międzynarodowymi Plenerami "Ceramika dla architektury" w Kadynach. W roku 1980 uzyskał stopień doktora, a w 1997 – doktora habilitowanego. Prowadzi badania na temat...
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Dynamic Bankruptcy Prediction Models for European Enterprises
PublikacjaThis 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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Digital government evolution: From transformation to contextualization
PublikacjaThe Digital Government landscape is continuously changing to reflect how governments are trying to find innovative digital solutions to social, economic, political and other pressures, and how they transform themselves in the process. Understanding and predicting such changes is important for policymakers, government executives, researchers and all those who prepare, make, implement or evaluate Digital Government decisions. This...
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Data and knowledge supporting decision-making for the urban Food-Water-Energy nexus
PublikacjaCities are hubs of innovation and wealth creation, and magnets for an increasing urban population. Cities also face unprecedented challenges in terms of food, water and energy scarcity, and governance and management. Urban environmental issues are no longer problems for experts to address but have become issues of public debate, in which knowledge from multiple sectors is needed to support inclusive governance approaches. Consequently,...
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Innovative Regionen - kreative Metropolen
PublikacjaInnowacyjne regiony sa ''lokomotywami'' rozwoju. Koncentruja wiedze, nauke, innowacje. Szczegolna koncentracja form innowacyjnych wystepuje w przestrzeni metropolii w powiazaniach kapitalu wiedzy, spolecznego, ludzkiego, instytucjonalnego. Definicja potrojnej helisy (Triple Helix) dotyczy powiazan wiedzy i badan, gospodarki i zarzadzania regionem (governance). Kreatywne metropolie wyznaczaja 3xT: talent, technologie, tolerancja.