Wyszukiwarka
Wyniki wyszukiwania dla: RISK, CORPORATE RISK, TAX REFORM, POLISH GOVERNANCE, 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
PublikacjaThe 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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The Journal of Corporate Governance, Insurance, and Risk Management
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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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The risk of corporate bankruptcy - the conceptual model
PublikacjaThis article concerns the assessment of different types of risks influencing the corporate bankruptcy risk. The author has developed conceptual model that explains the causes and the trajectories of the collapse of enterprises. In the analyses such factors as demographic, financial, market, political and operational factors influencing the risk of failure were taken into account.
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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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Corporate Restructuring. The directions of Legislative Changes
PublikacjaThe aim of the paper is the presentation of new legal regulations regarding corporate restructurization and challenges of their implementation to avoid the regulatory risk.
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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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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublikacjaReal 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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CORPORATE BANKRUPTCY PREDICTION IN POLAND AGAINST THE BACKGROUND OF FOREIGN EXPERIENCE
PublikacjaIn highly developed countries, research in the field of bankruptcy risk prediction has been conducted for many years. For example, in the United States, which can be considered a pioneering country, the first publications appeared in the early twentieth century. In Poland, due to political and economic reasons, the interest in this issue dates back to the early 1990s. For this reason, this publication attempts to answer the following...
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Principles of Corporate Governance
PublikacjaThe 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
PublikacjaIl 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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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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Principles and Practices of Corporate Governance in the Global Economy
PublikacjaThe 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 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 Governance
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Corporate Governance and Ownership Structure in the Top 30 Listed Non Financial Companies in Poland
PublikacjaThis 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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Smart metering - social risk perception and risk governance (10h, 2 ECTS credits)
Kursy OnlineThe goal of the course is to broaden the understanding of technology-related risks and to present the concepts of social risk perception and risk governance in the context of smart metering technology. In current phase of technological development – known as the fourth industrial revolution – rapid and profound changes are setting up new and particularly destabilizing risks. In more and more complex technological systems that constitute...
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Evaluation of the factors influencing business bankruptcy risk in Poland
PublikacjaThis article is devoted to the issue of assessing the causes of business failure. The presented studies answer two research questions – what are the causes of corporate bankruptcies in Poland and how to more efectively predict the scale of bankruptcies in the country. The author has conducted a study to analyze the specic endogenous and exogenous causes of company bankruptcy depending on the type of the bankruptcy with consideration...
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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
PublikacjaThis 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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Corporate income tax in Mexico (1981-1986)
Dane BadawczeThe following dataset contains information about Mexican corporate income tax. The presented data concerns the years 1981-1986.
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[Soft Skills] Smart metering - social risk perception and risk governance
Kursy Online{mlang pl} Dyscyplina: soft skills Zajęcia obowiązkowe dla doktorantów II roku, Prowadzący: dr inż. Andrzej Augusiak, doc. PG Liczba godzin: 10 Forma zajęć: {mlang} {mlang en} Discipline: soft skills Obligatory course for 2nd-year PhD students Academic teacher: dr inż. Andrzej Augusiak, doc. PG Total hours of training: 10 teaching hours Course type: {mlang}
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Corporate governance and propensity to share information: The long-run effect
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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
PublikacjaThis 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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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublikacjaThis 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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Annals of Corporate Governance
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Corporate Social Responsibility Culture in the University of Technology – Polish Students Perspective
PublikacjaPurpose: 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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CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW
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Indian Journal of Corporate Governance
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Environmental risk assessment of Polish wastewater treatment plant activity
PublikacjaWastewater treatment plants (WWTPs) play an extremely important role in shaping modern society's environmental wellbeing and awareness, however only well operated and supervised systems can be considered as environmentally sustainable. For this reason, an attempt was undertaken to assess the environmental burden posed by WWTPs in major Polish cities by collecting water samples prior to and just after wastewater release points....
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Corporate Governance-The International Journal of Business in Society
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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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The rs1447295 and DG8S737 markers on chromosome 8q24 and cancer risk in the Polish population
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Differentiation of Nutritional Risk among Polish Seniors Based on Selected Lifestyle Characteristics
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The variant allele of the rs188140481 polymorphism confers a moderate increase in the risk of prostate cancer in Polish men
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Differentiation of the Nutritional Risk of Polish Elderly People According to Selected Demographic Characteristics and Declared Socioeconomic Status
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Development of factors and measurement of personnel risk in the marketing services of four Polish pharmaceutical companies
Dane BadawczeThis text contains the presentation and analysis of research results in relation to four companies (A, B, C, D), according to the adopted case study method.Further considerations should be preceded by the assumption that personal risk factors often affect the level of this risk in various directions, so their final impact is the result of the shaping...
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Role of rituximab in the first-line therapy of high-risk diffuse large B-cell lymphoma: a retrospective analysis by the Polish Lymphoma Research Group
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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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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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Muhammad Mushafiq
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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Piotr Grudowski dr hab. inż.
OsobyDr hab. inż. Piotr Grudowski, profesor w Politechnice Gdańskiej karierę naukową rozpoczynał na Wydziale Mechanicznym Technologicznym Politechniki Gdańskiej w zespole „Inżynierii Jakości i Metrologii”. Stopień doktora nauk technicznych w dyscyplinie budowa i eksploatacja maszyn uzyskał w roku 1993 na Wydziale Mechanicznym PG a stopień doktora habilitowanego nauk ekonomicznych, w dyscyplinie nauk o zarządzaniu, w 2008 roku na Wydziale...
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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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Jakub Montewka dr hab. inż.
OsobyJakub Montewka is an associate professor at Gdańsk University of Technology in Poland and visiting processor at Aalto University in Espoo, Finland and Wuhan University of Technology in China. Jakub is researching in the field of maritime traffic risk and safety. His primary interests lie in the risk assessment of maritime transportation, quantification of safety of maritime navigation, route optimization for ships in ice-covered...
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
Dane BadawczeA 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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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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Tworzenie wartości dla akcjonariuszy w świetle nadzoru korporacyjnego
PublikacjaDuży 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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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublikacjaObjective: 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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Personal Branding—A New Competency in the Era of the Network Economy. Corporate Brand Performance Implications
PublikacjaPrimary 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...