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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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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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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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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Corporate social responsibility and forward default risk mediated by financial performance and goodwill
PublikacjaIn 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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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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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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Corporate social responsibility and forward default risk under firm and industry heterogeneity
PublikacjaObjective: This study aims to evaluate the impact of corporate social responsibility on forward default risk (FDR) under the setting of firm and industry heterogeneity. Research Design & Methods: This study evaluated the impact of corporate social responsibility (CSR) on FDR using the data of 497 companies from 2007-2021 in the S&P 500 index, taking into account firm and industry heterogeneity aspects. This study utilized instrumental...
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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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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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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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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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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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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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Maria Jastrzębska dr hab.
OsobyMaria Jastrzębska jest pracownikiem Katedry Finansów. Autorka ponad 170 publikacji, w tym 8 monografii - Zarządzanie finansami gmin. Aspekty teoretyczne; Polityka budżetowa jednostek samorządu terytorialnego; Zarządzanie długiem jednostek samorządu terytorialnego; Finanse jednostek samorządu terytorialnego; Zarządzanie ryzykiem w działalności jednostek samorządu terytorialnego ze szczególnym uwzględnieniem ryzyka katastroficznego...
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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 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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Corporate Governance summer term 2024
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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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[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, dr inż. Marcin Jaskólski Liczba godzin: 10 Forma zajęć: {mlang} {mlang en} Discipline: soft skills Obligatory course for 2nd-year PhD students Academic teacher: dr inż. Andrzej Augusiak, dr inż. Marcin Jaskółski Total hours of training: 10 teaching hours Course type: {mlang}
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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: mgr Maciej Galik Liczba godzin: 10 Forma zajęć: {mlang} {mlang en} Discipline: soft skills Obligatory course for 2nd-year PhD students Academic teacher: mgr Maciej Galik Total hours of training: 10 teaching hours Course type: {mlang}
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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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Corporate governance and propensity to share information: The long-run effect
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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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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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Annals of Corporate Governance
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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 and Organizational Behavior Review
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Analysis of the exposure of Polish lakes to flood risk
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Corporate Governance-The International Journal of Business in Society
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A risk assessment of dietary exposure to ochratoxin A for the Polish population
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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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CARDIOVASCULAR RISK FACTORS AMONG POLISH EMPLOYEES OF UNIFORMED SERVICES
PublikacjaObjectives: Employees of uniformed services (EoUS) were screened for cardiovascular risk factors. Material and Methods: A total of 1138 EoUS (age M±SD 49.9±6.0 years) and 263 controls (age M±SD 54.4±9.7 years) under the care of the cardiology clinic in Gdańsk, Poland,were included in the study. Medical history and blood samples were collected, and a physical examination was performed. Ten-year cardiovascular risk of death was...
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The rs1447295 and DG8S737 markers on chromosome 8q24 and cancer risk in the Polish population
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Adaptability of a socio-ecological system. The case of a polish municipality at risk of flood
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Differentiation of Nutritional Risk among Polish Seniors Based on Selected Lifestyle Characteristics
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Threat/risk assessment tool to assess vulnerability of Polish cities to Russian attacks
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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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Potential threat to Polish lakes and reservoirs from contamination by objects of environmental flood risk
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SCORE model underestimates cardiovascular risk in hypertensive patients: Results of the Polish Hypertension Registry
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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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Cadmium and lead content in gluten and gluten-free bread available on the Polish market – potential health risk to consumers
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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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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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Analysis of the risk factors for perioperative morbidity after laparoscopic revisional bariatric procedures: results from the multicenter Polish Revision Obesity Surgery Study
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Complicated appendicitis: risk factors and outcomes of laparoscopic appendectomy – results from Pol-LA (Polish Laparoscopic Appendectomy) multicenter large cohort study.
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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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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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Risk factors for intraabdominal abscess formation after laparoscopic appendectomy – results from the Pol-LA (Polish Laparoscopic Appendectomy) multicenter large cohort study
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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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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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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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Risk factors for serious morbidity, prolonged length of stay and hospital readmission after laparoscopic appendectomy - results from Pol-LA (Polish Laparoscopic Appendectomy) multicenter large cohort study
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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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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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Author Correction: Risk factors for serious morbidity, prolonged length of stay and hospital readmission after laparoscopic appendectomy - results from Pol-LA (Polish Laparoscopic Appendectomy) multicenter large cohort study
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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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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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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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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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Magdalena 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 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...
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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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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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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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Bariery rozwoju przedsiębiorczości – analiza retrospektywna i porównawcza z innymi krajami Europy
PublikacjaCelem niniejszego artykułu jest ocena retrospektywna zmian w tym okresie, w zakresie opinii przedsiębiorców dotyczących najistotniejszych przeszkód w podejmowaniu i prowadzeniu działalności, oraz dokonanie analizy porównawczej z podobnymi badaniami, w innych krajach Europy, w celu wskazania, czy i w jakim zakresie różnią się te bariery w innych gospodarkach oraz czy są one również postrzegane w podobnym stopniu przez polskie środowisko...
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Transformational Leadership and Acceptance of Mistakes as a Source of Learning: Poland-USA Cross-Country Study
PublikacjaThis study explores the influence of transformational leadership on internal innovativeness mediated by mistakes acceptance, including country and industry as factors to be considered and gender and risk-taking attitude as moderators. General findings, primarily based on the US samples (healthcare, construction, and IT industry), confirmed that transformational leadership and internal innovativeness are mediated by mistakes acceptance...
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Driving forces of informal employment: An empirical study based on Polish enterprise data
PublikacjaObjective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of informal employment in Poland. The adequate sample comprised 952 representative surveys derived from the computer-assisted telephone...
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Jakub Miler dr inż.
OsobyKariera akademicka: 2000: mgr inż. Wydział ETI, Politechnika Gdańska, praca pt. "Computer system for supporting risk management in a software engineering project", promotor prof. Janusz Górski 2005: dr inż. Wydział ETI, Politechnika Gdańska, rozprawa pt. "A Method of Software Project Risk Identification and Analysis", obroniona z wyróżnieniem, dziedzina nauki techniczne, dyscyplina informatyka, promotor prof. Janusz Górski Zainteresowania...
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Entrepreneurs' intention to use tax relief
Dane BadawczeThe dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine...
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ESG investing during the Covid-19 crisis. Evidence from Central European Stock Exchanges
PublikacjaAs COVID-19 turned into a global pandemic, world markets gradually began to recover after initial dynamic declines. Restrictions, and their subsequent loosening, were, and are, not without significance for the financial markets. These particular circumstances provide a unique opportunity to contribute to the literature by focusing on the potential resilience of ESG (environmental, social and governance) investing in an era of crisis....
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Rafał Leszczyna dr hab. inż.
OsobyDr hab. inż. Rafał Leszczyna jest profesorem uczelni na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. W lipcu 2020 r., na podstawie osiągnięcia naukowego w obszarze zarządzania cyberbezpieczeństwem infrastruktur krytycznych w sektorze elektroenergetycznym, uzyskał stopień doktora habilitowanego w dziedzinie nauk inżynieryjno-technicznych, dyscyplina informatyka techniczna i telekomunikacja. W latach 2004–2008 pracował...
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Management and economic of engineer projects
Kursy OnlineLectures - 05 October-30 November, 2023 1. Project management: Engineers, projects, management, planning and scheduling, personnel and organizational, team building, project control, estimating and ordering. 2. Team building: personality types, team effectiveness. 3. Project management: WBS, Gantt, Earned Value Method, critical path, risk management. 4. Economic Engineering: Establishing economic equivalence, Interest: cost...
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Data governance: Organizing data for trustworthy Artificial Intelligence
PublikacjaThe rise of Big, Open and Linked Data (BOLD) enables Big Data Algorithmic Systems (BDAS) which are often based on machine learning, neural networks and other forms of Artificial Intelligence (AI). As such systems are increasingly requested to make decisions that are consequential to individuals, communities and society at large, their failures cannot be tolerated, and they are subject to stringent regulatory and ethical requirements....
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Road Infrastructure Safety Management in Poland
PublikacjaThe objective of road safety infrastructure management is to ensure that when roads are planned, designed, built and used road risks can be identified, assessed and mitigated. Road transport safety is significantly less developed than that of rail, water and air transport. The average individual risk of being a fatality in relation to the distance covered is thirty times higher in road transport that in the other modes. This is...
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Evaluation and application of data from road weather stations for winter maintenance management
PublikacjaThe paper presents the analysis of road weather data from meteorological stations located at the Polish national roads of Pomerania District during the impact of winter conditions. Presented issue is particularly important from the point of view the problem of winter maintenance and especially for prediction and assurance of quality of asphalt pavement surface ie. resistance to low temperature cracking or risk of glazed frost....
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Andrzej Chybicki dr inż.
OsobyZ wykształcenia informatyk, absolwent Wydziału Elektroniki, Telekomunikacji i Informatyki Politechniki Gdańskiej, doktor nauk technicznych w dziedzinie informatyka specjalizujący się w przetwarzaniau danych przestrzennych w rozproszonych systemach informatycznych. Ukierunkowany na wykorzystywanie osiągnięć i wiedzy zakresu prowadzonych badań w przemyśle. Współpracował z szeregiem podmiotów przemysłu informatycznego, geodezyjnego...
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Joanna Żukowska dr hab. inż.
OsobyJoanna Żukowska (ur. 15.12.1974 r. w Kwidzynie) – specjalista inżynierii drogowej i bezpieczeństwa transportu. Prowadzi badania w zakresie zarządzania bezpieczeństwem transportu, a także polityki transportowej w kontekście zdrowia publicznego. Głównymi obszarami jej zainteresowań naukowych są: modelowanie ryzyka w ruchu drogowym, prognozowanie trendów bezpieczeństwa oraz programowanie i wdrażanie systemów zarządzania bezpieczeństwem...
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Systemowe ryzyko płynności w polskim systemie bankowym – determinanty i trendy
PublikacjaCelem rozprawy jest określenie metod pomiaru systemowego ryzyka płynności oraz pomiar tego ryzyka dla polskiego systemu bankowego za pomocą zaproponowanych metod, w oparciu o dostępne dane. Do celów rozprawy zaliczyć należy również przedstawienie problemu systemowego ryzyka płynności od strony jego wpływu na gospodarkę. Zgodnie z hipotezą główną, systemowe ryzyko płynności w polskim systemie bankowym w latach 1996-2012 wzrosło....
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Zarzadzanie ryzykiem jako wymiar strategicznego i przedsiębiorczego podejścia do zarządzania małym i srednim przedsiębiorstwem
PublikacjaJedną z wielu przyczyn niepowodzenia ekonomicznego małych i średnich przedsiębiorstw jest niezrozumienie lub niewłaściwe rozumienie kwestii zarządzania ryzykiem. Ryzyko w wielu wymiarach sprzężone jest z procesem przedsiębiorczym. Zarządzanie nim wymaga dostrzegania okazji, umiejętności wykorzystywania zagrożeń jako szans oraz dynamicznej odpowiedzi na zmiany w otoczeniu i w samej organizacji. Sposób podej- ścia do zarządzania...
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Relevance of the EU Structural Funds’ Allocation to the Needs of Combating Air Pollution in Poland. Analysis of the Operational Programmes of Regions Threatened With Critical Air Pollution from Distributed Energy Sources
PublikacjaRecent years, the European Environmental Agency, has been reporting air quality parameters in Poland, as the poorest among all the EU countries. Despite of adoption of the EU legislation on energy efficiency and energy performance of buildings, existing legal solutions occur insufficient in reducing air pollution in Polish regions. Lack of an effective schemes supporting complex thermal renovation of buildings, exchange of inefficient...
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Are We Facing a Tsunami of Vaccine Hesitancy or Outdated Pandemic Policy in Times of Omicron? Analyzing Changes of COVID-19 Vaccination Trends in Poland
PublikacjaIn this study, we analyzed Polish COVID-19 vaccination data until January 2023 from the European Centre for Disease Prevention and Control to understand individual decision making during the milder Omicron wave. Our findings show a general decline in subsequent vaccine uptake. As the number of government-provided doses increased, completion rates among certain low-risk groups dropped to less than 1%. Elderly individuals, especially...
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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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Ergonomics in Polish outpatient clinics
PublikacjaOutpatient clinics are structures In which ergonomics play a key role. This fact is associated with an often occurring risk of developing hospital-acquired infection. The risk increases with mistakes made in wrong planning the functional and spatial lay-out is subordinated to high utilitarian requirements, including hygienic and sanitary, and technological requirements. A properly planned structure allows to reduce dangers more...
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Złote monety bulionowe – testowanie pasywnego charakteru inwestycji
PublikacjaCel – Wyznaczenie składu optymalnego portfela inwestycyjnego o minimalnym ryzyku, zawierającego inwestycję w polskie monety bulionowe (Orzeł Bielik) oraz inwestycję na polskiej giełdzie papierów wartościowych. Testowanie pasywnego charakteru inwestycji w monety. Metodologia badania – Konstrukcja portfeli inwestycyjnych o minimalnym ryzyku według teorii H.M. Markowitza. Autorska metoda badania pasywnego charakteru inwestycji...