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Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu最新文献

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Targeted grants allocated from the state budget as a source of financing local government investments 从国家预算中拨出的定向补助,作为地方政府投资的资金来源
Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.10.06
Marzena Piszczek
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引用次数: 0
Availability of the pharmaceutical service as a public health protection correlate − the legal approach 提供药品服务与保护公众健康有关-法律途径
Pub Date : 1900-01-01 DOI: 10.15611/pn.2020.2.05
Michał Jachowicz, Michał Kobylarz, A. Skowron
The functioning of the pharmacy market in Poland is subject to strict statutory regulation. In striving to ensure the widest availability of services provided by generally accessible pharmacies to patients, the legislator introduced a solution consisting in granting county (‘powiat’) councils the power to issue local acts of law regarding the establishment of working hours of generally accessible pharmacies locally. Compliance with this obligation, however, faces various difficulties on the part of both pharmacies and self-government bodies, which negatively affects the effectiveness of the existing solution. The subject of this article is the assessment of existing legal solutions in the discussed area, together with a review of the proposed statutory changes developed by pharmacies self-government and the Association of Polish Counties (‘powiat’).
波兰药房市场的运作受到严格的法律监管。为了努力确保普遍可及的药房向病人提供最广泛的服务,立法者提出了一种解决办法,即授予县(“权力”)委员会颁布关于确定当地普遍可及的药房工作时间的地方法律的权力。然而,遵守这项义务在药房和自治机构方面都面临各种困难,这对现有解决办法的效力产生了不利影响。本文的主题是对所讨论领域现有法律解决方案的评估,以及对药店自治政府和波兰县协会(powiat)提出的法定变更的审查。
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引用次数: 0
Realization of regional operational programme of the Opolskie Voivodeship. Assumption and activities in the Opole Agglomeration in the context of sustainable development 实现奥波尔斯基省的区域业务方案。可持续发展背景下极点集聚的假设和活动
Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.9.03
Agnieszka Dembicka-Niemiec
Summary: The objective of the article is the identification and assessment of measures contributing to the development of the Opole Agglomeration in the context of the concept of sustainable development. It identifies the measures undertaken in the scope of the conducted policy within the existing functional area, and evaluates them in the context of the assumptions of sustainable development. The implementation of such an objective also involved the determination of the types of projects financed within the Regional Operational Programme of the Opolskie Voivodeship 2014-2020 (ROP OV 2014-2020), and the scope of their influence. The analysis was based on three main aspects of sustainable development: economic, social, and environmental. Moreover, the study attempts the identification of the benefits from the measures and policy concerning the said area implemented by the Opole Agglomeration Association. The study was based on the desk research method involving the analysis of strategic and programming documents and statistical data.
摘要:本文的目的是在可持续发展概念的背景下识别和评估有助于极城市群发展的措施。它确定在现有职能领域内执行的政策范围内所采取的措施,并根据可持续发展的假设对这些措施进行评价。实现这一目标还涉及确定在《2014-2020年奥波尔斯基省区域业务方案》(ROP OV 2014-2020)范围内资助的项目类型及其影响范围。该分析基于可持续发展的三个主要方面:经济、社会和环境。此外,本研究还试图确定极集聚协会实施的有关该地区的措施和政策的好处。这项研究以案头研究方法为基础,涉及分析战略和方案编制文件和统计数据。
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引用次数: 1
Default and equity risk premium in the conditions of globalization and the internationalisation of the biggest capital markets of the EU and GFCI countries. Ex post implied equity premium analysis 欧盟和GFCI国家最大资本市场全球化和国际化条件下的违约和股权风险溢价。事后隐含股权溢价分析
Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.7.07
Jacek Pera
Summary: The purpose of the work is to examine the relationship between market risk premium and default. The research hypothesis assumes that the amount of the market risk premium significantly affects the level of the estimated probability of default of the company. The analysis was carried out using the example of the largest capital markets in the European Union and GFCI within the period from 1 January 2012 to 31 December 2018. Time series of the 20 most important stock market indices of non-financial companies representing all continents were applied in the empirical study. The largest non-financial companies, with regard to assets held as of 1 January 2012, listed on particular capital markets and included in the analyzed stock indices, one for each index, were included in the study. The following research methods were applied: the CAPM equilibrium model, Sharpe’s market asset value ratio and the market value of the corporate equity. The empirical study used time series of the 20 most important stock market indices of non-financial companies representing the analyzed markets. As a result of the analysis, the following research conclusion was established: the final value of companies from the GFCI area does not prove any significant difference with regard to their value before considering the risk premium. In the case of the EU market, this difference is significant. This means that capital markets with weaker capital and poorer, less stable economic conditions are less able to face market risk.
摘要:本研究的目的是研究市场风险溢价与违约之间的关系。研究假设市场风险溢价的多少显著影响公司违约概率的估计水平。该分析以2012年1月1日至2018年12月31日期间欧盟最大的资本市场和GFCI为例进行。实证研究采用了具有各大洲代表性的20个最重要的非金融公司股票市场指数的时间序列。根据截至2012年1月1日持有的资产,在特定资本市场上市并纳入所分析的股票指数(每个指数一个)的最大非金融公司被纳入研究。本文运用了CAPM均衡模型、夏普市场资产价值比和公司权益市场价值等研究方法。实证研究采用了代表所分析市场的20个最重要的非金融公司股票市场指数的时间序列。通过分析,得出以下研究结论:GFCI区域公司的最终价值与考虑风险溢价前的价值没有显著差异。就欧盟市场而言,这种差异是显著的。这意味着资本较弱、经济状况较差、较不稳定的资本市场面对市场风险的能力较弱。
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引用次数: 0
Corporate social responsibility in Islamic banks 伊斯兰银行的企业社会责任
Pub Date : 1900-01-01 DOI: 10.15611/PN.2020.12.09
M. Sikorska
: The main objective of this article is to examine to what extent the banks operating in accordance with Sharia law consider the concept of corporate social responsibility as an overriding priority. As a thesis, the statement has been adopted that the religion of Islam significantly contributes to the application of this concept in Islamic financial institutions. To verify this thesis statement, a literature overview and induction study methods were used. In addition, a study of the information provided by selected banks operating in accordance with Sharia law, with offices in the United Kingdom, Saudi Arabia and Kuwait, was carried out. The examination allows to conclude that Sharia law has a significant impact on the concept of corporate social responsibility in Islamic financial institutions. Islam recognizes this concept as paramount in the functioning of entities. In fact, every institution works to make a profit. In the functioning of Islamic entities, however, it is important that an entity making a profit does not overlook the moral and ethical norms that are characteristic of Islam and, most importantly, does not neglect fair tax calculation.
本文的主要目的是考察按照伊斯兰教法经营的银行在多大程度上将企业社会责任的概念视为压倒一切的优先事项。作为论点,已通过的声明是,伊斯兰教的宗教极大地促进了这一概念在伊斯兰金融机构中的应用。为了验证这一论点,本文采用了文献综述和归纳研究方法。此外,还对在联合王国、沙特阿拉伯和科威特设有办事处的按伊斯兰教法经营的选定银行所提供的资料进行了研究。通过审查可以得出结论,伊斯兰教法对伊斯兰金融机构的企业社会责任概念产生了重大影响。伊斯兰教承认这一概念对实体的运作至关重要。事实上,每个机构都是为了盈利而工作。然而,在伊斯兰实体的运作中,重要的是,一个盈利的实体不能忽视作为伊斯兰特征的道德和伦理规范,最重要的是,不能忽视公平的税收计算。
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引用次数: 1
The regional growth and unemployment effects of Engineering & Technology and Economics education in Poland 波兰工程技术和经济教育的区域增长和失业效应
Pub Date : 1900-01-01 DOI: 10.15611/pn.2022.4.13
Joanna Żyra
Using annual time series for the period 2000-2019, this article analyses educational effects of the Engineering & Technology and Economics fields of study for Poland. It was found that the long-term education effects (in levels) are in favour of the former, both in terms of regional output growth and reduction in the number of unemployed. The short-term effects (in the first indicated differences) on both regional growth and unemployment are negative, regardless of the field of study. As both fields of study have unfavourable growth effects in the first differences, it indicates insufficient quality of investments in the human capital.
本文利用2000-2019年的年度时间序列,分析了波兰工程技术和经济学研究领域的教育效果。研究发现,就区域产出增长和失业人数减少而言,教育的长期影响(在水平上)有利于前者。无论研究领域如何,对区域增长和失业的短期影响(在第一个指出的差异中)都是负面的。由于这两个研究领域在第一种差异中都有不利的增长效应,这表明人力资本投资质量不足。
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引用次数: 0
Quality of management of cooperation of science business-administration in Polish academic cities 波兰学术城市科技企业管理合作的管理质量
Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.6.16
Tomasz Odzimek
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引用次数: 0
Improving the quality control process using the PDCA cycle 利用PDCA循环改进质量控制过程
Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.4.06
Anna Chojnacka-Komorowska, Sebastian Kochaniec
The main purpose of this article is to present the results of research on improving the quality of a finished product by improving the internal control through the use of the PDCA cycle. The research undertaken was carried out by using the case study method supported by the analysis of documentation originating from the surveyed enterprise and the technique of intelligence and observation. Before the study was started, a number of defective finished products was analysed, divided into five main types. Based on the observations made, the disadvantages were assigned to individual work stations and methods of quality improvement were established on each of them. In the next stage the necessary changes were made according to the specifications. The summary of the whole article is a discussion of the results obtained in the field of improving the quality of the finished product in the surveyed enterprise.
本文的主要目的是介绍通过使用PDCA循环改善内部控制来提高成品质量的研究结果。本研究采用个案研究法,辅以对调查企业的文献资料分析和情报观察技术。在研究开始之前,对一些有缺陷的成品进行了分析,分为五种主要类型。根据所做的观察,将缺点分配给各个工作站,并针对每个工作站建立质量改进方法。在下一阶段,根据规范进行了必要的更改。整篇文章的总结部分是对被调查企业在提高成品质量方面取得的成果的讨论。
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引用次数: 6
The importance of the bank tax for the Polish state budget − has the COVID-19 pandemic reduced the proceeds from this tax? 银行税对波兰国家预算的重要性——COVID-19大流行是否减少了这项税收的收入?
Pub Date : 1900-01-01 DOI: 10.15611/pn.2021.4.04
Juliusz Giżyński
: The article’s main objective was to analyse the implications of the tax on certain financial institutions, referred to as the bank tax, for the Polish state budget since the very beginning of the levy. The article also indicates the essence and the purpose of this tax’s functioning, in comparison to the European Union countries, as well as presents the principles of its legal structure. Based on the research carried out, it was found that the level of the bank tax contributions to the state budget in 2016-2019 was stable, assuming a slight upward trend that continued in 2020, despite the outbreak of the COVID-19 pandemic. The Polish government’s additional financial activities, induced by the pandemic, have increased the tax base in the bank levy. These activities have also contributed to the strengthening of the links between the government and the banking sectors, measured by the sovereign-bank nexus index, as a result of the continued increase in the banks’ exposure to Treasury securities. These securities are excluded from the bank-levy tax base. The following research method was used in the preparation of the article: a critical study of the literature and an analysis of the empirical data published by the Polish Financial Supervision Authority, the Ministry of Finance, the Supreme Audit Office, and the National Bank of Poland.
本文的主要目的是分析自征税开始以来,对某些金融机构征收的银行税对波兰国家预算的影响。文章还指出了该税的本质和目的,并与欧盟国家进行了比较,并提出了其法律结构的原则。根据所开展的研究,2016-2019年银行税对国家预算的贡献水平是稳定的,假设在2019冠状病毒病(COVID-19)大流行爆发的情况下,2020年银行税将继续呈小幅上升趋势。受疫情影响,波兰政府采取了额外的金融活动,提高了银行税的税基。这些活动还有助于加强政府与银行业之间的联系,这是由主权银行联系指数衡量的,因为银行对美国国债的敞口持续增加。这些证券被排除在银行征税的税基之外。本文采用了以下研究方法:对文献进行批判性研究,并对波兰金融监管局、财政部、最高审计署和波兰国家银行发表的实证数据进行分析。
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引用次数: 0
Wybrane aspekty organizacyjne i finansowe realizacji programów polityki zdrowotnej przez jednostki samorządu terytorialnego w Polsce
Pub Date : 1900-01-01 DOI: 10.15611/pn.2023.2.14
J. Woźniak-Holecka, K. Sobczyk
Jednym z przejawów polityki zdrowotnej realizowanej na poziomie lokalnym są samorządowe programy zdrowotne. Celem pracy jest określenie celów i działań jednostek samorządu terytorialnego w obszarze programów polityki zdrowotnej, ze szczególnym uwzględnieniem aspektów organizacyjnych i finansowych. Badanie zostało przeprowadzone na próbie 405 jednostek samorządu terytorialnego z terenu całego kraju i oparte na ankiecie internetowej (CAWI). Jak wynika z badań własnych, jedynie niespełna 27,5% urzędów realizuje obecnie jakikolwiek program polityki zdrowotnej, 91,1% urzędów realizuje PPZ, korzystając z własnego budżetu, ale jednocześnie 46,4% urzędów przeznacza na ten cel niespełna 0,1% całości środków finansowych. Zaledwie 27,9% badanych jednostek pozyskuje dodatkowe środki w ramach dofinansowania działań przez NFZ. Problemy z realizacją programów polegają na trudnościach ze znalezieniem realizatora programu oraz brakiem wykwalifikowanej kadry na poziomie urzędu do jego przeprowadzenia. Obok niewielkich nakładów finansowych, skuteczność działań obniżają także uwarunkowania organizacyjne i trudności kadrowe.
在地方一级实施的卫生政策的表现形式之一是地方政府的卫生计划。本研究的目的是确定地方政府单位在卫生政策方案领域的目标和活动,尤其侧重于组织和财务方面。这项研究以来自全国各地的 405 个地方政府单位为样本,以在线调查(CAWI)为基础。根据他们自己的研究,目前只有不到 27.5%的办事处正在实施任何卫生政策方案,91.1%的办事处利用自己的预算实施 PPZ,但与此同时,46.4%的办事处为此划拨的资金不到总财政资源的 0.1%。只有 27.9%的被调查单位通过与国家卫生基金共同资助活动来筹集额外资金。计划实施的问题在于难以找到计划提供者,办事处一级缺乏合格的工作人员来执行计划。除了财政支出较少外,组织条件和人员方面的困难也降低了活动的效果。
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引用次数: 0
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Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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