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Rola organizacji pozarządowych w kreowaniu polityki turystycznej

Author(s): Aleksander Panasiuk / Language(s): Polish Issue: 5/2016

The tourist market has an extensive subject structure, which also applies to entities tourism policy. In addition to public institutions: government and self-government, an important role in the shaping and implementation of tourism policies levels: national, regional and local levels have a tourist non-governmental organizations, especially bodies of local economic self-government: hotel industry, travel agencies and agro-tourism. The aim of this article is to indicate the place and role of professional organizations operating in the tourism economy as those active co-shape the national, regional, and local tourism policy. At the outset, it was presented theoretical issues in the field of tourism policy as a sectoral policy of the state. Then pointed to the place of tourist organizations in the structure of entities tourism policy in Poland, along with a discussion of their role in shaping the structure of the tourism market by public entities. They indicated at the benefits and dysfunctional areas related to their activities. In summary it highlighted the need to identify the entity that could exercise the function of leadership at the level of local and regional tourism policy implemented. Taken issues are well known among scholars of tourism market. This analysis, however,is original. This is because the indication of the role of NGOs as entities active tourism policy, and not just for the lobbying organization or dealing with the promotion of tourism.

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Adaptacja informacji bilansowych a szacowanie pozycji finansowej przedsiębiorstwa

Author(s): Waldemar Gil / Language(s): Polish Issue: 5/2016

This article is a reflection upon the statement information, especially balance, and their impact on the estimate of the financial position of the company. The research literature portray the evolution of Polish balance law, in effect method of the presentation of balance information. They outline also the information requirements of the return on assets, equity capital and book value method. The empirical studies confirm the author's fears in support of the information presentations impact on the appraise of the financial situation of economic unit.

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Strategiczne wyzwania Polski w pokryzysowych uwarunkowaniach rozwoju

Author(s): Andrzej Prusek / Language(s): Polish Issue: 6/2017

The paper addresses Poland’s strategic development challenges formed in the transition and in the post-crisis period, which block further socio-economic development. Only by meeting these challenges, it will be possible to overcome the medium development trap, which blocks Poland’s further sustainable development. These possibilities can be generated by the implementation of strategies and development programs: re-industrialization, pro-innovative structural changes in the economy, domestication of banks, creation of national innovative and competitive economic specializations, creation of Polish private champions that are competitive on the European and the global scale as well as by the engagement of the Polish private sector in development investments.

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INSTITUTION EFFICIENCY VERSUS THE LEVEL OF DEVELOPMENT OF LOCAL GOVERNMENTS (A STUDY AT THE LEVEL OF POLAND’S REGIONAL DIVISION)

Author(s): Magdalena Wojarska,Renata Marks-Bielska,Wiesława Lizińska,Karolina Babuchowska / Language(s): English Issue: 2/2018

As the socio-economic reality is growing increasingly complex, the role of local governments in the management of events and processes occurring in local communities gains importance. Considering the fact that the basic task of local authorities is to stimulate the growth and development of a given local entity, an analysis was undertaken to the aim of assessing the relationship between the level of local development and the institutional efficiency of local self-governments and vice versa, in a regional approach (NUTS 2). To achieve this aim, mixed data were analysed, that is raw data (acquired via survey from 1,220 municipalities) and secondary data (from the database of the Local Data Bank). The efficiency of local governments was measured with an aggregate factor EFF, while the level of development was assessed with the DEV measure. The results indicate that the local governments did rather poorly in terms of both efficiency and development. In both cases, the mean value of the applied synthetic measures reached no more than 30% of the maximum attainable score. The basic tools in the research were correlation and regression analysis. Both procedures demonstrated the presence of a relationship between the two analysed categories (r = 0.365). Moreover, the analysis of regression showed that the impact of developmental processes on the improvement of efficiency of local governments was stronger that the influence of improved efficiency on developmental processes occurring in the analysed municipalities.

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The Foundation and Organization of the Bank of Poland Joint Stock Company

Author(s): Eliza Komierzyńska-Orlińska / Language(s): English Issue: 1/2018

The Bank of Poland joint stock company was established in 1924 as the central bank of the Second Republic. It was planned to be set up shortly after Poland regained its independence, however, it turned out to be possible only a few years later, after the fiscal and monetary reform. It was not an easy task, only Władysław Grabski’s government managed to do it. A broad-based share subscription was made for the Bank’s shares, as this bank was supposed to operate in the form of an organizational and legal joint stock company. A new monetary unit was introduced, which was given the traditional name “zloty”. The Statute of the Bank of Poland indicated the main objectives of its activity and explicitly defined the structure and functions of the authorities of this bank of whom the key importance should be attributed to the Bank Board.

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Sprzeciw Komisji Nadzoru Finansowego jako środek nadzoru organu administracji publicznej na rynku kapitałowym

Author(s): Anna Lichosik / Language(s): Polish Issue: 2/2017

The subject of the article is the objection institution as a special kind of possibility of influencing the public administration body to supervise entities and those which are not supervised in principle. Considerations have been made in terms of “strength” of the impact of this type of a supervision measure on potential administrators, as well as the author’s right to change the law on tacit handling and, in particular, the tacit consent of the regulator.

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Wybrane uwarunkowania podziału zysku w podmiotach z udziałem kapitału zagranicznego

Author(s): Jacek Uchman / Language(s): Polish Issue: 1/2018

The article shows the distribution of profits in entities with foreign capital, mainly in reference to the problem of dividends. The way of sharing profits determines the level of reinvested profits in Poland and the level of profits gained by the budget from corporate income tax. The empirical data concerning the problem is not very precise. However, it can be seen that the payment structure and profitability of this group of entities are stabile enough in time.

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Stymulowanie oszczędności emerytalnych na przykładzie KiwiSaver

Author(s): Teresa H. Bednarczyk / Language(s): Polish Issue: 1/2018

The mobilization of additional retirement savings is important from the point of view of demographic changes and the increase in pension expenditure in the future. The governments of many countries apply incentives for voluntary retirement saving schemes, mostly in the form of tax reliefs. Unfortunately, these incentives do not significantly increase the number of individuals who save and do not bring vital growth for the economy. What turns out to be more effective is supplemental premium to the contributions made by the members which provides a stronger impulse for additional saving rather than just traditional tax exemptions. The article was concerned with the analysis and evaluation of innovative solutions applied within the framework of KiwiSaver scheme in New Zealand, which consists in the combination of automatic enrolment to the savings program with a strong stimulus to stay within its in the form of the employer’s contributions as well as the subsidies from the state budget.

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Wskaźnik tax revenue w Polsce kolejnym wyzwaniem dla stabilności finansów publicznych

Author(s): Teresa Lubińska / Language(s): Polish Issue: 6/2017

The fiscal level is one of the most important features determining stability of public finance. In this article, the level of fiscal indicator and the gap between tax revenue and redistribution in Poland, in relations to budget policy in years 2016–2017 and government strategy, was studied. Results of analysis suggest the necessity of establishing a long-term priority of enlargement of tax revenue not by increasing taxes but by optimization of economic policy.

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Finansowanie działalności innowacyjnej małych i średnich przedsiębiorstw z funduszy unijnych –

Author(s): Renata Lisowska / Language(s): Polish Issue: 6/2017

The insufficient financial resources and difficulties in obtaining financing are a significant barrier to the development of innovative activities in small- and medium-sized enterprises. Therefore, financial assistance allowing the implementation of innovative solutions is important for these companies. Such an opportunity is provided by the EU funds which are distributed in Poland through various programmes, including operational programmes. One of the most important operational programmes supporting innovative projects is the Smart Growth Operational Programme, which aims to raise the innovativeness of the Polish economy by increasing R&D expenditures borne by enterprises. The aim of the paper is to analyse and evaluate the possibilities of supporting innovative activities of small- and medium-sized enterprises in the framework of the Smart Growth Operational Programme. The realisation of this aim has required an analysis of the priority axes of the programme as regards the capacity to support innovative activities of SMEs and the evaluation of the assistance provided.

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Banki zagraniczne w Polsce – czynniki wpływające na stabilność ich zaangażowania w okresie pokryzysowym

Author(s): Katarzyna Mikołajczyk / Language(s): Polish Issue: 6/2017

The global financial crisis, followed by the Eurozone crisis, resulted in the changes in strategies of foreign banks active in Polish banking sector, which decided to reorganise the network of their branches and subsidiaries established in Central and East European countries. The aim of this paper was to identify the determinants of exit decisions taken by foreign banks operating in Poland, focusing on bank-level characteristics of their Polish subsidiaries. The research hypothesis states that the exit decisions were influenced not only by the financial distress of foreign banks, but also by the success of business model implemented in host country in pre-crisis period, and banks which obtained sustainable loan growth, financed from balanced and safe local sources, maintained their presence. In order to verify the hypothesis, the banks operating in Poland were divided into three groups, depending on the stability of their mother bank engagement, for which the comparative analysis and logit models were employed. The results confirmed that early exit decisions, motivated by the capital needs of foreign banks, affected subsidiaries with high but unstable profitability and unbalanced financing model before the crisis. In the second stage, the probability of the ownership changes was increased mainly by underperformance, especially lower net interest margin.

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Globalne banki a ryzyko systemowe w Unii Europejskiej – narzędzia ograniczania

Author(s): Jan Koleśnik / Language(s): Polish Issue: 6/2017

The paper presents the most important tools for reducing systemic risk in the European Union generated by global banks and their subsidiaries operating in the Member States. The analysis was not limited to tools dedicated exclusively to global banks but also covered the universal mechanisms that could help reduce the systemic risk generated by these entities. According to the author, the mechanisms and tools examined are undoubtedly a step in the right direction. However, covering global banks with a resolution system cannot be considered as an alternative to bank divisions, as the size of the funds in the resolution systems will never be enough to carry out the resolution of such a bank without the need for public funds.

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Wybrane aspekty strategii celu inflacyjnego w teorii i praktyce banków centralnych

Author(s): Grażyna Ancyparowicz / Language(s): Polish Issue: 6/2017

he Maastricht Treaty requires, among others, that the European Union member states should implement standards, principles and instruments of the European System of Central Banks. From the viewpoint of responsibilities of the central bank, this implies domination of the monetary policy over the needs of the economic policy, because the principal goal of this institution is to keep stable the purchasing power of the issued currency. Different strategies can be used to achieve this goal. One such strategy concentrates directly on controlling the inflation target, which is commonly considered a very effective method of stabilizing the purchasing power of the currency. This strategy strengthens the general macroeconomic stability via the channel of monetary transmission, which brings best results in countries with stable and well developed economies, but it is often implemented also in the emerging market countries.

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Uwarunkowania zagranicznej ekspansji polskich MŚP

Author(s): Aurelia Bielawska / Language(s): Polish Issue: 6/2017

The article shows that the share of Polish SMEs in export is lower than the number of enterprises in the Polish economy and the number of people working in SME. This situation is a result of the influence of many factors – both endogenous and exogenous – mainly due to the lack of export policy in Poland. The effect of international research and comparisons is to check the research hypothesis. The main objective of article is to formulate recommendations based on international research and comparisons which may contribute to an increase of the importance of Polish SMEs as exporters. The paper was written on the basis of the literature studies in the field of internationalization of enterprises and statistical data illustrating the SME sector in Poland and selected EU countries.

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Dotacje jako transfery z budżetu państwa i budżetu jednostki samorządu terytorialnego

Author(s): Leszek Patrzałek / Language(s): Polish Issue: 6/2017

In the last years, government budget expenditure on subsidies has been increasing dynamically in the conditions of consolidation of the public finance sector. Their significance and role in the structure of the government budget expenditure and territorial self-government units budgets are different. The aim of the article is to determine to what extent subsidies, as financial transfers provided from the state budget and territorial self-government unit, are used to perform the function of public finance. The objective of the paper is also to examine the consistency and complementarity of expenditure grant policy of public authorities as well as to establish factors determining expenditure independence of local government authorities in the area of subsidies transferred from the budget of territorial self-government unit.

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Wybrane determinanty napływu bezpośrednich inwestycji zagranicznych w przetwórstwie przemysłowym w Polsce

Author(s): Jerzy Różański / Language(s): Polish Issue: 6/2017

This paper investigated the relationship between the profitability of foreign companies in Poland, FDI inflows and FDI positions based on the example of manufacturing industry. The data for analysis covered the period 2010–2015. Examined relationships were verified using cross-sectional analysis and linear regression. Our findings suggest that the FDI position determines FDI inflows. The relationship between profitability and FDI inflows was insignificant. The presented paper contributes to a better understanding of FDI inflow mechanism in Poland.

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Narzędzia ochrony finansów jednostek samorządu terytorialnego

Author(s): Katarzyna Owsiak / Language(s): Polish Issue: 6/2017

The article attempts to define the sui generis concept of financial security of local government units and discusses the selected instruments enabling it to achieve. Systemic, legal, economic and technical instruments of financial security of local government units are considered. The article also includes the latest solutions in this field, or the practical application of fiscal rules, long-term financial forecast. These latter instruments are differently evaluated in the literature.

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DO GOVERNMENTAL SUBSIDIES INCREASE PRODUCTIVITY OF FIRMS? EVIDENCE FROM A PANEL OF SLOVENE FIRMS

Author(s): Polona DOMADENIK,Matjaž Koman,Janez Prašnikar / Language(s): English Issue: 2/2018

Our study focuses on examining the relationship between productivity (or productivity growth) and state aid allocation in Slovenia during the period of 1998 to 2012. The country itself represents almost an ideal case as the amount of subsidies being allocated in the relevant period decreased significantly after joining the EU. Our study builds on the theoretical model of Aghion et al. (2015) arguing that sectorial policy can enhance growth and efficiency if it is made competition-friendly. The main results show, that by increasing dispersion of subsidies within particular sectors by one standard deviation, the productivity growth increases by 0.03 percentage points on average, ceteris paribus. State aid has been especially important in the period of economic downturn (2009–2012). However we found evidence that firms receiving a higher portion of subsidies were less productive when compared with counterparts from the same sector receiving less or no subsidies. The difference was the biggest during the period of economic downturn.

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Troškovi upravnog spora

Author(s): Predrag Krsmanović / Language(s): Bosnian Issue: 33/2018

Die Arbeit behandelt das Problem der Erstattung der verschiedenen Kosten von streitigen verwaltungsrechtlichen Verfahren vor den Gerichten von Bosnien und Herzegowina. Der Autor stellt Lösungen aus der Region vor und kommt zu dem Schluss, dass die Praxis des Obersten Gerichtshofs der Föderation von BiH aus mehreren Gründen rechtlich problematisch ist. Die Rede ist von Fällen, in denen ein Verwaltungsakt aufgehoben und an das erstinstanzliche Organ zurückverwiesen wird, das ihn erlassen hat. Die Gerichte folgen der Meinung des Obersten Gerichtshofs der Föderation von BiH und weigern sich die Kosten der Partei zuzusprechen, die ihr Ziel erreicht hat: Aufhebung oder Aussetzung eines Verwaltungsakts. Nach Ansicht des Obersten Gerichtshofes der Föderation von BiH sind die Kosten des Rechtsstreits nicht der Partei zuzuerkennen, die den Prozess "gewonnen" hat, weil der Verwaltungsakt aufgrund der Aufhebung und Zurückverweisung nun aufgrund eines Urteils neu zu erlassen ist. Der Autor zeigt, dass eine solche Position weder in den Lehrpositionen noch in den Gesetzen begründet ist und schlägt eine Änderung des bestehenden Gesetzes und die Änderung der Gerichtspraxis in der Föderation BiH vor. Das streitige verwaltungsrechtliche Verfahren ist keine Fortsetzung des Verwaltungsverfahrens (oder einer der Verfahrensphasen), sondern eine besondere Art von Gerichtsverfahren. Wenn das Gericht der Forderung des Klagsantrags auf Aufhebung des strittigen Verwaltungsaktes stattgibt und die Sache wieder dem Verwaltungsorgan zurückschickt (zB aufgrund der unvollständigen und fehlerhaften Ermittlung des Sachverhalts), ist die Partei vollumfänglich im konkreten verwaltungsgerichtlichen Verfahren erfolgreich gewesen. Daher hat sie auch das Recht, die Kosten des Verfahrens zugesprochen zu bekommen, die die gegenüberliegende Seite (dh die Verwaltungsbehörde) verursacht hat und das unabhängig von dem letztendlichen Erfolg in einem späteren ein- oder mehrmaligen Verwaltungsverfahren oder in einem streitigem verwaltungsgerichtlichen Verfahren

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«За что боролись?»: герои Гражданской войны в «угаре нэпа»

Author(s): S. B. Ulyanova ,I. V. Sidorchuk / Language(s): Russian Issue: 23/2018

The article is devoted to transformation of the social type of the hero of the Civil war in the period of the New Economic Policy. With his style of political and everyday behavior, hero glorified by propaganda, a fighter for Soviet power, in time of peace, in conditions of revival of capitalism could be transformed in a negative social type of cunning businessman and the embezzler. The military merit, by which he enjoyed the confidence and was allowed to state resources, gave possibilities to use them for their own selfish interests. In this article the social type of the hero of the Civil war is studied primarily by reference to its leisure practices often took a deviant character: drunkenness, carousing, gambling. Using methods of everyday history and its component — the history of leisure — has allowed the authors to uncover the causes of their proliferation, particularly the economic and social motivation of participants. The new Soviet bureaucrats, deprived of their own corporate cultural traditions, readily copied the leisure behavior of the Nepmen, which seemed to them a class of winners, those who truly “knows how to live beautifully”. Business contacts with private traders provoked in the bureaucracy onepivanie (“transformation to nepman”) — corruption and embezzlement, the proceeds of which were used for vulgar and hedonistic entertainment. The article describes the mechanisms of the organization of thefts and the reaction of the authorities to the “epidemic of embezzlement”, the reflection of this theme in folklore and literature of the period. The authors come to the conclusion that commitment to the coarse and unsophisticated forms of entertainment, underscoring the generation of “leather jackets” low level of culture, including culture and leisure, and is indicative of the primitivization of the social structure as a result of Civil war.

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