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Preferencje podatkowe dla podmiotów z sektora MŚP w państwach OECD – studium porównawcze

Author(s): Małgorzata Mazurek-Chwiejczak / Language(s): Polish Issue: 8.1/2016

SMEs significantly contribute to the economic development of modern economies. Their role and importance justify the need for their special tax treatment. The most of OECD countries uses tax preferences for this category of firms. They cover reduce income tax rates, tax allowances, tax credits, tax exemptions and special tax regimes. The article contains the overview of the main categories of SMEs tax preferences in OECD counties. The aim of the study is a comparative analysis of these tax solutions and the assessment of their use.

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Instytucja kapitału zakładowego w spółce z ograniczoną odpowiedzialnością jako element bezpieczeństwa obrotu gospodarczego

Author(s): Przemysław Czernicki,Marian Szołucha / Language(s): Polish Issue: 8.2/2016

This article is an attempt to highlight the significance of the structure of the share capital as an institutional solution to ensuring a certain degree of security of business transactions. For many years, he questioned the meaning of the use of this instrument to achieve that objective on the function of guarantee to the creditors of the companies. Therefore, in the world take to the numerous reforms of introducing alternative mechanisms of protective measures conducive to promoting the development of entrepreneurship. However, empirical data indicate the effectiveness of this type of action, which leads to the conclusion that it capital is still, practical an important instrument to ensure a certain degree of security of business transactions and fully irreplaceable role as a fund starting in companies.

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Demand Support Policy: the Challenge for Emerging Economies

Author(s): Ryszard Piasecki,Janusz Gudowski / Language(s): English Issue: 8.2/2016

The paper includes the review of some contemporary experience in supporting consumption demand, useful for medium and less developed economies. The theoretical roots of demand support comes from Marshall economics, developed furthermore by Keynes and his followers and criticized by liberal side of economics. The conflict story seems to be endless though it deals with fundamental problem of economic development. Today actions to create proper support policy address ideas of Corporate Social Responsibility, Sustainable Development and Social Market Economy as well. Some experiences from developed countries (EU and US) and from “the New Powers” (India) are also commented here.

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Crowdfunding – alternatywna forma finansowania przedsiębiorstw w Polsce?

Author(s): Aneta Waszkiewicz / Language(s): Polish Issue: 8.3/2016

The development of alternative finance with the use of new technologies, there was a response to the weaknesses revealed by the crisis in the banking sector. Of course, lending’s platforms were created before 2008, but then their potential to develop, as new alternative to entrepreneurial finance was very limited. Currently forms of alternative funding, as a crowdfunding are growing rapidly, and are indicated as a source of corporate financing. The purpose of this article was to analyse crowdfunding online platforms in Poland. The primary objective of the research was to answer the question whether Polish companies are using crowdfunding as a form of funding, and what kind of business projects are funded? The study included equity and do reward based crowdfunding platforms operating in Poland. It was found that crowdfunding primarily supports not business but social projects and Polish companies use crowdfunding mainly to fund operating activities.

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Podatek od nieruchomości jako gminny instrument wspierania przedsiębiorczości

Author(s): Agnieszka Żołądkiewicz-Kuzioła / Language(s): Polish Issue: 9.1/2016

The paper presents the use of property tax as a tool of supporting the growth of entrepreneurship. Municipalities in Poland are authorised to lower being tax rates in the property tax and introduce tax exemptions, remission, deferrals or tax reliefs. The main aim of this article is to examine whether and how municipalities obey these rights. For this purpose height of property tax rates and granted tax reliefs and tax exemptions were analyzed, on the amount of revenues form property tax in 2011–2015. It can be concluded that powers of municipalities within the property tax are important elements of policy supporting the development of entrepreneurship.

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Special Economic Zones and the Least Developed Regions in Poland

Author(s): Magdalena Jasiniak,Jakub Keller / Language(s): English Issue: 9.1/2016

Following article presents role of Special Economic Zones (SEZs) on the least developed regions in Poland. Analysis are conducted among poviats localized in regions defined as Poland B. The main aim of the paper is an attempt to evaluate whether SEZs fulfil their role on the peripheries which suffered from economic stagnation. Authors formulated the hypothesis that SEZs are insufficient to boost the economy growth in these areas. Study results indicate that poviats with SEZs are characterized by better economic ratios than poviats without SEZs, however, these differences are not statistically significant.

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Analiza innowacyjności przedsiębiorstw zlokalizowanych w województwie zachodniopomorskim na tle pozostałych województw w Polsce w latach 2010–2014

Author(s): Małgorzata Smolska / Language(s): Polish Issue: 9.2/2016

Nowadays the innovation activities of enterprises play a significant role in their functioning. Innovation shapes the competitiveness of enterprises, more and more opting for their survival. The purpose of this article is to present the state of innovation in enterprises of West Pomeranian Voivodeship.

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Foresight regionalny jako instrument perspektywicznego rozwoju przestrzennego

Author(s): Sławomira Hajduk / Language(s): Polish Issue: 9.2/2016

The aim of article is to verify the usefulness of the concept of foresight in creating spatial development of the territory. The theoretical part of papier includes (I) explanation regional foresight and (II) review of the definition of spatial management. In the empirical part of the article analyzed of regional plans of spatial development in terms of the foresight methods.

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Znaczenie i skutki innowacji w wybranych branżach – case study

Author(s): Bartłomiej Stopczyński / Language(s): Polish Issue: 9.3/2016

Innovation became one of the main tools of competition. But the importance of innovation depends of the kind of industry evolution. The industries evolve along one of four distinct trajectories – radical, progressive, creative, and intermediating. When industry undergo radical and creative, the innovation, new product, new technologies become main tool of competition. At industries, which undergo progressive and intermediating change, more important is to properly use innovation.

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Przedsiębiorstwo innowacyjne – stroma droga na szczyt. Case study

Author(s): Radosław Flis,Beata Mazurek-Kucharska / Language(s): Polish Issue: 7.2/2016

The article represents the analysis of selected problems that were pointed out by entrepreneurs experiencing problems accompanying the establishment and development of innovative companies. There has been an attempt taken to reconstruct factors that trigger both managerial and psychological crisis during this process. Identification of these factors is an outcome of the authors’ empirical studies that she conducted in the years 2010–2016. A qualitative method of studies has been applied – an Individual In-Depth Interview (IDI), wrought on the basis of the authorial script of conversations with entrepreneur being tested. In this paper one selected case study is presented.

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Przełom na uniwersytecie – słabe sygnały zmian

Author(s): Janusz Bąk,Grzegorz Baran / Language(s): Polish Issue: 7.1/2016

Contemporary models of education (including higher education), located under the pressure of various social, cultural and economic factors must evolve to meet today’s substantial challenges. As a consequence, university must attempt to find and define anew its role and performance of its social mission. Clayton M. Christensen developed the theory of disruptive innovation. It enables to identify the signs of change (in the form of weak signals) and to build innovative solutions on the basis of information carried by the signals. Distance learning, blended learning, massive open online courses are just some of the innovations in the field of education. May the theory be useful in determining the future of the university? Do the weak signals indicate the directions of change? How can we use this knowledge to transform the university? These are just some of the questions that provoked us to take the problem into consideration.

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Zróżnicowanie pokoleniowe w firmie rodzinnej – wyzwania, korzyści i trudności

Author(s): Ewa Mazur-Wierzbicka / Language(s): Polish Issue: 6.3/2016

Social and economic changes, technology development, and political changes are the main determinants allowing for distinguishing the diversified generations in the labour market. Family owned business by its nature hires mainly family members – mainly two generations in Poland. Family owned business at present faces a number of challenges posed by both generation change and age diversification. The said issues will be assessed in this article what is its main objective. This article describes the differences between certain generations, then the challenges faced by family owned business in the aspect of generation change are discussed. This article is based on the available references and secondary data.

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Inteligentne specjalizacje regionu szansą na rozwój innowacji w małych i średnich przedsiębiorstwach – doświadczenia województwa świętokrzyskiego

Author(s): Renata Lisowska / Language(s): Polish Issue: 6.2/2016

Small and medium-sized enterprises operating in a changing environment need to be characterised by high intensity of innovation and be able to respond to market needs with new products and technologies. External determinants related to the environment as well as internal determinants constituting the innovation potential of the enterprise are important for innovation activity of SMEs. The development of innovation in small and medium-sized enterprises can be facilitated by the development of regional smart specialisations supporting the creation of new enterprises based on the industries showing a large potential for innovation, growth in R&D expenditure in this business sector, providing assistance for the development of R&D activity of these entities, as well as transfer of knowledge, innovation and technology within the framework of the cooperation between the spheres of business and science. The paper aims to analyse the possibility of improving the innovativeness of small and medium-sized enterprises in the region through the development of smart specialisations based on the example of the Świętokrzyskie Voivodeship.

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Location Behavior of Family Firms – Evidence of Poland

Author(s): Olga Martyniuk,Anna Gierusz / Language(s): English Issue: 6.2/2016

The choice of the location for a company is one of the most important strategic decisions of an enterprise. In family businesses, strategic targets most commonly combine the company’s development with the interests of the family. This article aims to compare the factors influencing the location decisions of family and non-family enterprises. It seems, that due to the specificity of family businesses, factors of a personal nature (associated with the person making the decision and his/her family) will have greater significance, while in non-family businesses – the factors of a cost nature. The results of the study on 251 Polish entities from the SME sector, presented in the paper, confirm that in the case of family business, when deciding on the place for their business activity, majority choses a location near the place of the owners’ residence. Another significant factor is family considerations e.g. the ease of accommodating childcare with work. An increased significance of the cost factors for non-family entities was not confirmed.

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Digital skills and Labour Market Resilience

Author(s): Ana-Maria Zamfir,Anamaria Beatrice Aldea / Language(s): English Issue: 1 Sup 2/2020

Coronavirus pandemic has affected millions of workers and companies around the world. Movement of people has been restricted nationwide or in limited areas. Social distancing measures have impacted labour markets in a great extent as numerous sectors and economic activities have been temporally closed or restricted. Developed and emergent economies have been disrupted by the COVID-19 pandemic and important contractions are expected by analysts and authorities. Lives of workers have been impacted in a number of ways, varying from job loss to shifting to remote work. This paper aims to explore potential transformations of the labour markets in and post-pandemic times and the role of digital skills. It is argued that the telework and ICT-based mobile work will support labour market resilience during and after the coronavirus outbreak. In this sense, digital skills will become more important and existing gaps can affect recovery.

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Održivi razvoj grada Sabrata u Libiji - mogućnosti i strategija

Author(s): Mohamed Alharary Aboub / Language(s): Serbian Issue: 16/2018

This paper explores the possibilities of sustainable development of Sabratha in Libya. It starts from the basic views on the sustainable development of the society, and then there are some opinions about the sustainable development of cities. The second part of the paper analyses the situation in the city of Sabratha after civil war in Libya in 2011. The final part of the paper suggests the principles, goals and elements on which the future strategy for the sustainable development of the city of Sabratha will be based.

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Sustainable development of the city of Sabratha in Libya – strategy and possibilities

Author(s): Mohamed Alharary Aboub / Language(s): English Issue: 16/2018

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Evaluarea nevoilor populației prin metoda normativă: România 1989-2018

Author(s): Adina Mihăilescu / Language(s): Romanian Issue: 1/2019

This article analyzes some concepts to argue why the quality of life in Romania is far from what was desired in the early nineties. Its presents the normative method that helps us to validate the consumption of the population by covering at minimum the essential goods and services necessary for the individual, and his family, at home and in society. Next part presents us a dynamic of social policy measures which fluctuates the main incomes of the population in the 1990-2018 time interval, and their influence on consumption. The last part of the study concludes: what are the needs of the population and to what extent they were satisfied, or not, within the time period studied. During the period of time 1990-2018 the incomes of the various families with children and pensioners could not keep up with the price increases on the products and services on the market. This has resulted in time deterioration in the quality of life of these families. The incomes or spendings of the population provide clear and concrete situation on the quality of life of the population and thus help to take action, through socio-economic policies oriented towards the benefit of the members of those companies. Household incomes are extremely sensitive to adverse developments in the economy, as well as to the failures of the national and world markets. The gap between Romanians and other Europeans incomes is determined by differences in the level and structure of employment but also of the wage policies adopted.

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Planificarea și evaluarea politicilor publice în domeniul asistenței sociale

Author(s): Daniel Arpinte / Language(s): Romanian Issue: 2/2019

The main objective of the study is to analyse how the public policies in the area of social assistance are planned and evaluated in Romania. The first part of the study presents how the social assistance policies have been integrated into the social inclusion strategies, in a in try to identify the main priorities, as well as the way in which the strategic measures have been implemented in five key areas: broadening and development of public social assistance system, professionalisation of public social assistance services, connections between strategic strands in social assistance, social assistance financing, and monitoring and evaluation of social assistance system. The analysis is done in a broader context of planning an evaluation of public policies in Romania, a relatively new practice adopted by the public administration. The study underlines the state of the social assistance system from the perspective of each above mentioned area and tries to identify the main results of the implementation of the strategies. The available data shows that despite that, starting with 2002, the strategies from social inclusion area have included specific measures for social assistance, the results are modest, particularly in the area of community services, which has negative consequences on the capacity of the entire system to provide support for those in need. The public local social assistance services have a low rate of professionalisation, being weakly integrated into the county services system, which might generate an increase cost of the services, rather aiming to diminish the effects of the social problems than to prevent them. The social assistance remains marginalised, the previous achievements being rather a result of some incidental or particular investments, without a clearly defined vision about the role of public social assistance system.

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Meaning in Life Questionnaire: Factor Structure and Gender Invariance in a Romanian Undergraduates Sample

Author(s): Beatrice Adriana Balgiu / Language(s): English Issue: 2/2020

Meaning in Life Questionnaire: Factor Structure and Gender Invariance in a Romanian Undergraduates Sample

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