{"title":"Targeted grants allocated from the state budget as a source of financing local government investments","authors":"Marzena Piszczek","doi":"10.15611/pn.2019.10.06","DOIUrl":"https://doi.org/10.15611/pn.2019.10.06","url":null,"abstract":"","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124945610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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’).
{"title":"Availability of the pharmaceutical service as a public health protection correlate − the legal approach","authors":"Michał Jachowicz, Michał Kobylarz, A. Skowron","doi":"10.15611/pn.2020.2.05","DOIUrl":"https://doi.org/10.15611/pn.2020.2.05","url":null,"abstract":"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’).","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"515 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123433448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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。
{"title":"Realization of regional operational programme of the Opolskie Voivodeship. Assumption and activities in the Opole Agglomeration in the context of sustainable development","authors":"Agnieszka Dembicka-Niemiec","doi":"10.15611/pn.2019.9.03","DOIUrl":"https://doi.org/10.15611/pn.2019.9.03","url":null,"abstract":"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.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125358987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"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","authors":"Jacek Pera","doi":"10.15611/pn.2019.7.07","DOIUrl":"https://doi.org/10.15611/pn.2019.7.07","url":null,"abstract":"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.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115032704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
: 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.
{"title":"Corporate social responsibility in Islamic banks","authors":"M. Sikorska","doi":"10.15611/PN.2020.12.09","DOIUrl":"https://doi.org/10.15611/PN.2020.12.09","url":null,"abstract":": 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.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116005587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"The regional growth and unemployment effects of Engineering & Technology and Economics education in Poland","authors":"Joanna Żyra","doi":"10.15611/pn.2022.4.13","DOIUrl":"https://doi.org/10.15611/pn.2022.4.13","url":null,"abstract":"\u0000 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. \u0000","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114408848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Quality of management of cooperation of science business-administration in Polish academic cities","authors":"Tomasz Odzimek","doi":"10.15611/pn.2019.6.16","DOIUrl":"https://doi.org/10.15611/pn.2019.6.16","url":null,"abstract":"","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129590757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Improving the quality control process using the PDCA cycle","authors":"Anna Chojnacka-Komorowska, Sebastian Kochaniec","doi":"10.15611/pn.2019.4.06","DOIUrl":"https://doi.org/10.15611/pn.2019.4.06","url":null,"abstract":"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.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128547761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
: 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.
{"title":"The importance of the bank tax for the Polish state budget − has the COVID-19 pandemic reduced the proceeds from this tax?","authors":"Juliusz Giżyński","doi":"10.15611/pn.2021.4.04","DOIUrl":"https://doi.org/10.15611/pn.2021.4.04","url":null,"abstract":": 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.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"229 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128739324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Wybrane aspekty organizacyjne i finansowe realizacji programów polityki zdrowotnej przez jednostki samorządu terytorialnego w Polsce","authors":"J. Woźniak-Holecka, K. Sobczyk","doi":"10.15611/pn.2023.2.14","DOIUrl":"https://doi.org/10.15611/pn.2023.2.14","url":null,"abstract":"\u0000 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.\u0000","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129438497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}