Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.19
R. Marks-Bielska
The aim of this article isto discuss the multifunctionality of agricultural land and its importance. Amonographic method has been employed to elaborate on the research subject. A perusal of the relevant national and foreign literature has confirmed that agricultural land is a specificgood with characteristics of both private and public goods. Agricultural land is a unique typeof public good, a finding thatsupportsthe claim that adivision of goods into strictly market and public ones is an excessive oversimplification. The so-called “mixed goods”(including substantive ones)which are shaped by the interplay of market forces,as well as the interests of groups and the stateoccupy an important position. The goods regarded to have positive externaleffects or a particular value to society are supported by the state orby economic entities (e.g.,specific instruments of the Common Agricultural Policy). The unique importance of agricultural land as an asset withboth public and market characteristicsstems notonly from its particular features, but also from the fact that it pro-vides space for the achievement of public interest.Agricultural land plays many important rolesthat areessential not only to food producers,for whom it isthe baseof agricultural production, but also tothe entire society.
{"title":"AGRICULTURAL LAND AS A PUBLIC GOOD","authors":"R. Marks-Bielska","doi":"10.22630/pefim.2022.28.77.19","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.19","url":null,"abstract":"The aim of this article isto discuss the multifunctionality of agricultural land and its importance. Amonographic method has been employed to elaborate on the research subject. A perusal of the relevant national and foreign literature has confirmed that agricultural land is a specificgood with characteristics of both private and public goods. Agricultural land is a unique typeof public good, a finding thatsupportsthe claim that adivision of goods into strictly market and public ones is an excessive oversimplification. The so-called “mixed goods”(including substantive ones)which are shaped by the interplay of market forces,as well as the interests of groups and the stateoccupy an important position. The goods regarded to have positive externaleffects or a particular value to society are supported by the state orby economic entities (e.g.,specific instruments of the Common Agricultural Policy). The unique importance of agricultural land as an asset withboth public and market characteristicsstems notonly from its particular features, but also from the fact that it pro-vides space for the achievement of public interest.Agricultural land plays many important rolesthat areessential not only to food producers,for whom it isthe baseof agricultural production, but also tothe entire society.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82959180","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.21
C. Szydłowski
The publication aimed to assess the share of property tax revenue in the overall budget revenues of Poland’s 14 largest cities with populations over 200,000. Property tax rates were also assessed. Property tax is one of the key local taxes collected by the local government. The assessment was carried out using the analytical method, inference method, source document research method, and a literature review. The results of the study indicate that property tax revenues, depending on the city, accounted for between 6.31% (in Warsaw) and 13.98% (in Gdańsk) of the share in total revenues to the city budget. On average, it can be concluded that the real estate tax accounts for ap- proximately 9% of the total income in the budget of the largest cities in Poland. It has also been established that the level of revenue depends on the tax rates. In addition, it was found that there is significant variation between Poland’s largest cities in the share of property tax revenue in total budget revenue.
{"title":"AN ASSESSMENT OF THE SHARE OF REAL ESTATE TAX REVENUES IN THE BUDGET REVENUES OF SELECTED POLISH CITIES FROM 2018-2021","authors":"C. Szydłowski","doi":"10.22630/pefim.2022.28.77.21","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.21","url":null,"abstract":"The publication aimed to assess the share of property tax revenue in the overall budget revenues of Poland’s 14 largest cities with populations over 200,000. Property tax rates were also assessed. Property tax is one of the key local taxes collected by the local government. The assessment was carried out using the analytical method, inference method, source document research method, and a literature review. The results of the study indicate that property tax revenues, depending on the city, accounted for between 6.31% (in Warsaw) and 13.98% (in Gdańsk) of the share in total revenues to the city budget. On average, it can be concluded that the real estate tax accounts for ap- proximately 9% of the total income in the budget of the largest cities in Poland. It has also been established that the level of revenue depends on the tax rates. In addition, it was found that there is significant variation between Poland’s largest cities in the share of property tax revenue in total budget revenue.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85108989","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.11
Joanna Bereżnicka, J. Franc-Dąbrowska
Ensuring business continuity requires maintaining financial liquidity and a certain level of cashholdings. This also applies to farms whose owners obtain funds from various sources, includingforeign capital. For this reason, the study aimed to identify sources and determine cash resourcesin farms in Central and Eastern European countries that are in the EU. Additionally, based ondetailed data from Polish farms, we assessed and compared the importance of cash holdings infarms characterised by a high level of financial security and those for which we identify thebankruptcy risk. Data for the research is from the Farm Accounting Data Network (FADN) databasefor 2013-2018 (for all the EU countries we consider). In the analysis touching upon bankruptcy riskin Polish farms, we used data from FADN-PL for 2010-2018. In the study, we used the panel method– weighted least squares method (WLS). We applied the dynamic approach to calculate the cashholdings. Inferences from our study indicate that budget support for farmers and sales value perfarm are the main sources and determinants of cash holdings in farms in New Member State of theEU. It should be underlined that the influence of budget support on cash holdings in Polish farmswas weaker than in other surveyed countries. Moreover, it was found that the level of indebtednesswas also an important factor that impacted cash holdings. On Polish farms, the impact of the debtlevel on cash holdings was negative, and in other countries – positive.The added value of work is identifying factors that affect cash holdings changes, so it is a dynamicapproach to cash holdings.
{"title":"SOURCES AND DETERMINANTS OF CASH HOLDINGS IN THE AGRICULTURE OF CENTRAL AND EASTERN EUROPE COUNTRIES AND THE PERSPECTIVE OF THE FINANCIAL SECURITY OF POLISH FARMS","authors":"Joanna Bereżnicka, J. Franc-Dąbrowska","doi":"10.22630/pefim.2022.28.77.11","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.11","url":null,"abstract":"Ensuring business continuity requires maintaining financial liquidity and a certain level of cashholdings. This also applies to farms whose owners obtain funds from various sources, includingforeign capital. For this reason, the study aimed to identify sources and determine cash resourcesin farms in Central and Eastern European countries that are in the EU. Additionally, based ondetailed data from Polish farms, we assessed and compared the importance of cash holdings infarms characterised by a high level of financial security and those for which we identify thebankruptcy risk. Data for the research is from the Farm Accounting Data Network (FADN) databasefor 2013-2018 (for all the EU countries we consider). In the analysis touching upon bankruptcy riskin Polish farms, we used data from FADN-PL for 2010-2018. In the study, we used the panel method– weighted least squares method (WLS). We applied the dynamic approach to calculate the cashholdings. Inferences from our study indicate that budget support for farmers and sales value perfarm are the main sources and determinants of cash holdings in farms in New Member State of theEU. It should be underlined that the influence of budget support on cash holdings in Polish farmswas weaker than in other surveyed countries. Moreover, it was found that the level of indebtednesswas also an important factor that impacted cash holdings. On Polish farms, the impact of the debtlevel on cash holdings was negative, and in other countries – positive.The added value of work is identifying factors that affect cash holdings changes, so it is a dynamicapproach to cash holdings.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89691729","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.17
S. Juszczyk, Wioleta Bartosiak, Bartosz Kublik, Łukasz Mleczko
The study attempts to identify changes in the loan market for agribusiness enterprises, including farms in Poland, during the COVID-19 pandemic. The research used data from the Central Statistical Office and the Credit Information Bureau for 2017-2020. In the course of research, an econometric model was constructed explaining the volume of loans to the above-mentioned entities by commercial and cooperative banks in Poland during the pandemic. The program Statistica 13.3 was used. The analysis covers all loans granted in Poland on a monthly basis in 2017-2021. During this period, banks granted a total of 307 012 loans to individual farmers, and their volume amounted to almost PLN 30 billion. In the course of the research, it was found that in the years 2017-2021, the volume of loans for agribusiness entities, including farms, was decisively influenced by such factors as refinancing loan rate (stimulant), rediscount rate (destimulant), and general economic climate in manufacturing index (stimulant). The set of explanatory variables in the models may be a premise for the introduction of specific improvements in the credit policy of banks servicing agribusiness in the form of tightening or liberalizing credit requirements. The research results can also be used by banks to effectively plan future sales targets and interest income from these loans.
{"title":"MACROECONOMIC FACTORS AS TOOLS FOR STIMULATION OR DESTIMULATION OF AGRIBUSINESS LOANS IN CRISIS SITUATION","authors":"S. Juszczyk, Wioleta Bartosiak, Bartosz Kublik, Łukasz Mleczko","doi":"10.22630/pefim.2022.28.77.17","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.17","url":null,"abstract":"The study attempts to identify changes in the loan market for agribusiness enterprises, including farms in Poland, during the COVID-19 pandemic. The research used data from the Central Statistical Office and the Credit Information Bureau for 2017-2020. In the course of research, an econometric model was constructed explaining the volume of loans to the above-mentioned entities by commercial and cooperative banks in Poland during the pandemic. The program Statistica 13.3 was used. The analysis covers all loans granted in Poland on a monthly basis in 2017-2021. During this period, banks granted a total of 307 012 loans to individual farmers, and their volume amounted to almost PLN 30 billion. In the course of the research, it was found that in the years 2017-2021, the volume of loans for agribusiness entities, including farms, was decisively influenced by such factors as refinancing loan rate (stimulant), rediscount rate (destimulant), and general economic climate in manufacturing index (stimulant). The set of explanatory variables in the models may be a premise for the introduction of specific improvements in the credit policy of banks servicing agribusiness in the form of tightening or liberalizing credit requirements. The research results can also be used by banks to effectively plan future sales targets and interest income from these loans.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89275758","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.15
Marlena Grzelczak
The aim of the study was to assess the degree of advancement of non-cash trade among Polish residents/consumers and to determine the relationship between socio-demographic factors and Poles’ ‘unbankedness’. The assessment of the degree of advancement of the society’s non-cash turnover was made by means of three levels of ‘unbanking’ defined by the author of the study. On the basis of the literature review, a research hypothesis was formulated: there is a statistically significant relationship between socio-demographic characteristics and consumers’ unbankedness. The research hypothesis was verified based on the results of our research using a survey questionnaire conducted in October/November 2019 on a sample of 500 adult Poles (18 years and older). The results of the empirical study generally confirmed the statistically significant influence of sociodemographic characteristics on the level of Polish people’s unbankedness. Age, education level, netincome per capita, and type of work performed ’significantly impact the Polish population’s banking level. Variables such as gender and place of residence were found to be statistically insignificant. The study showed that 10% of the surveyed population were unbanked, while as many as 87.20% represented level 3 (full banking). The problem of transactional exclusion affects young people aged 18-24 and older people over 61. The unbanked group consisted mainly of farmers, unskilled workers, the unemployed and pensioners, while level 3 mainly included office workers, white-collar workers and skilled workers. The least exclusion is found in people of working age 25-44. People in this age bracket accounted for more than 40 per cent of the share within level 3. As educational attainment increases, people move to higher and higher levels in terms of ‘bankedness’. The research showed that the higher the net income per person, the higher the level of bankedness among Poles. The results of the study complement previous analyses and point to proposed actions for institutions promoting non-cash transactions in Polish society.
{"title":"SOCIO-DEMOGRAPHIC FACTORS AND THE ‘UNBANKING’ OF POLISH SOCIETY","authors":"Marlena Grzelczak","doi":"10.22630/pefim.2022.28.77.15","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.15","url":null,"abstract":"The aim of the study was to assess the degree of advancement of non-cash trade among Polish residents/consumers and to determine the relationship between socio-demographic factors and Poles’ ‘unbankedness’. The assessment of the degree of advancement of the society’s non-cash turnover was made by means of three levels of ‘unbanking’ defined by the author of the study. On the basis of the literature review, a research hypothesis was formulated: there is a statistically significant relationship between socio-demographic characteristics and consumers’ unbankedness. The research hypothesis was verified based on the results of our research using a survey questionnaire conducted in October/November 2019 on a sample of 500 adult Poles (18 years and older). The results of the empirical study generally confirmed the statistically significant influence of sociodemographic characteristics on the level of Polish people’s unbankedness. Age, education level, netincome per capita, and type of work performed ’significantly impact the Polish population’s banking level. Variables such as gender and place of residence were found to be statistically insignificant. The study showed that 10% of the surveyed population were unbanked, while as many as 87.20% represented level 3 (full banking). The problem of transactional exclusion affects young people aged 18-24 and older people over 61. The unbanked group consisted mainly of farmers, unskilled workers, the unemployed and pensioners, while level 3 mainly included office workers, white-collar workers and skilled workers. The least exclusion is found in people of working age 25-44. People in this age bracket accounted for more than 40 per cent of the share within level 3. As educational attainment increases, people move to higher and higher levels in terms of ‘bankedness’. The research showed that the higher the net income per person, the higher the level of bankedness among Poles. The results of the study complement previous analyses and point to proposed actions for institutions promoting non-cash transactions in Polish society.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88734943","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.22
H. Yavuz, A. Parlińska
Efforts to get rid of poverty cause migration movements that have consequences not only for themselves, but also for future generations. Migration movements affect many economic variables such as human capital, demand, supply, the balance of payments, income distribution, wage level, and national income. The literature on migration is often studied in the economic, political and security fields. This study focuses on the relationship of migration with economic growth. There are studies that determine two-way causality in the relationship between economic growth and migration. It is seen that the country groups specified here can explain these different results. In this study, our purpose is to investigate whether international migration affects the economic growth of the receiving country. Therefore, the actual relationship between migration and the eco- nomic growth rate in terms of economic size using 14 similar European Union countries and Turkey for the period 1978-2019 (with panel data analysis) was tested. It is seen that the test results explain the positive effects of migration in accordance with the literature.
{"title":"THE RELATIONSHIP BETWEEN ECONOMIC GROWTH AND MIGRATION IN TERMS OF 14 EUROPEAN UNION COUNTRIES AND TURKEY","authors":"H. Yavuz, A. Parlińska","doi":"10.22630/pefim.2022.28.77.22","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.22","url":null,"abstract":"Efforts to get rid of poverty cause migration movements that have consequences not only for themselves, but also for future generations. Migration movements affect many economic variables such as human capital, demand, supply, the balance of payments, income distribution, wage level, and national income. The literature on migration is often studied in the economic, political and security fields. This study focuses on the relationship of migration with economic growth. There are studies that determine two-way causality in the relationship between economic growth and migration. It is seen that the country groups specified here can explain these different results. In this study, our purpose is to investigate whether international migration affects the economic growth of the receiving country. Therefore, the actual relationship between migration and the eco- nomic growth rate in terms of economic size using 14 similar European Union countries and Turkey for the period 1978-2019 (with panel data analysis) was tested. It is seen that the test results explain the positive effects of migration in accordance with the literature.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90181108","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.13
Dorota Burzyńska
The aim of the study was to determine the possibility of using methods of implementing the tax gov-ernance of municipalities in the field of local taxes and to assess the importance of using government for the financial planning of the municipality in the conditions of the financial crisis. In order to achieve the goal, 60 randomly selected communes of various types were analyzed. The following methods were used: literature analysis, analysis of local legal acts, in-depth interviews, and statis-tical studies. Data for the years 2019-2021 was used for the analysis. On the basis of the analyzed material, it was found that there is a diversified scope of using the methods of tax governance in communes. Tax jurisdiction is an important factor influencing the financial policy of communes in the opinion of the respondents, but the use of these methods in practice in the analyzed period was very limited. The analyses show that the communes perceive the risk of legal and financial changes, and most do not use the methods of exercising power due to limited income and an increase in expenses related to the crisis after the pandemic.
{"title":"TAX JURISDICTION OF COMMUNES IN POLAND AND METHODS OF ITS IMPLEMENTATION","authors":"Dorota Burzyńska","doi":"10.22630/pefim.2022.28.77.13","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.13","url":null,"abstract":"The aim of the study was to determine the possibility of using methods of implementing the tax gov-ernance of municipalities in the field of local taxes and to assess the importance of using government for the financial planning of the municipality in the conditions of the financial crisis. In order to achieve the goal, 60 randomly selected communes of various types were analyzed. The following methods were used: literature analysis, analysis of local legal acts, in-depth interviews, and statis-tical studies. Data for the years 2019-2021 was used for the analysis. On the basis of the analyzed material, it was found that there is a diversified scope of using the methods of tax governance in communes. Tax jurisdiction is an important factor influencing the financial policy of communes in the opinion of the respondents, but the use of these methods in practice in the analyzed period was very limited. The analyses show that the communes perceive the risk of legal and financial changes, and most do not use the methods of exercising power due to limited income and an increase in expenses related to the crisis after the pandemic.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86381472","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.14
A. Ginter
The changing model of functioning of agriculture brings new directions of its development, including functions related to providing environmental benefits. Environmental protection has become the most important point of reference in shaping all policies implemented by the European Union (EU), including the Common Agricultural Policy. Farmers, as its main beneficiaries, should take this into account. Decisions made by agricultural producers in their production processes are of great importance to the environment. The aim of the paper was to show and analyze regional differentiation of environmental benefits resulting from the functioning of small farms on the example of selected farm characteristics. The data for the analysis was obtained from the System of Collection and Use of Farm Accounting Data (Polish FADN) from three years (2017, 2018 and 2019). On the basis of a comparative and statistical analysis, it was concluded that the provision of environmental benefits by small farms is regionally differentiated. Soil protection and pro-environmental measures are emphasized in the Common Agricultural Policy's new arrangements for 2023-2027. This will primarily require knowledge transfer at the level of the institutional environment of agriculture (primarily of an advisory nature) at the national and regional level.
{"title":"THE PROVISION OF ENVIRONMENTAL BENEFITS BY SMALL FARMS FROM A REGIONAL PERSPECTIVE – SELECTED PROBLEMS","authors":"A. Ginter","doi":"10.22630/pefim.2022.28.77.14","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.14","url":null,"abstract":"The changing model of functioning of agriculture brings new directions of its development, including functions related to providing environmental benefits. Environmental protection has become the most important point of reference in shaping all policies implemented by the European Union (EU), including the Common Agricultural Policy. Farmers, as its main beneficiaries, should take this into account. Decisions made by agricultural producers in their production processes are of great importance to the environment. The aim of the paper was to show and analyze regional differentiation of environmental benefits resulting from the functioning of small farms on the example of selected farm characteristics. The data for the analysis was obtained from the System of Collection and Use of Farm Accounting Data (Polish FADN) from three years (2017, 2018 and 2019). On the basis of a comparative and statistical analysis, it was concluded that the provision of environmental benefits by small farms is regionally differentiated. Soil protection and pro-environmental measures are emphasized in the Common Agricultural Policy's new arrangements for 2023-2027. This will primarily require knowledge transfer at the level of the institutional environment of agriculture (primarily of an advisory nature) at the national and regional level.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"148 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77846510","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.23
M. Zioło, K. Wójtowicz
The article aims to systematize the state of knowledge about the risk of ESG factors in the Polish local government. The risk of climate change, energy transformation, population aging or pandemic risk is just an example of this affecting local government units (LGUs). In particular, the article presents the areas of public services provided by local governments most sensitive to ESG risk. Attention was paid to the adjustment mechanism and actions taken by the local government in Poland to reduce the negative impact of ESG risk on the activity of local government units and the stability of their budgets. The issues of the impact of EU regulations relating to “low-emission” and affecting public transport were presented, as well as the problems related to activities for the energy transformation or the fight against smog. The article uses critical literature analysis, comparative methods, observation, induction, and deduction methods. The study is one of the first to discuss the role and risk place of ESG factors in the activities of local government units.
{"title":"LOCAL POLISH SELF-GOVERNMENTS AGAINST THE CHALLENGES CREATED BY THE RISK OF NON-FINANCIAL FACTORS (ESG)","authors":"M. Zioło, K. Wójtowicz","doi":"10.22630/pefim.2022.28.77.23","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.23","url":null,"abstract":"The article aims to systematize the state of knowledge about the risk of ESG factors in the Polish local government. The risk of climate change, energy transformation, population aging or pandemic risk is just an example of this affecting local government units (LGUs). In particular, the article presents the areas of public services provided by local governments most sensitive to ESG risk. Attention was paid to the adjustment mechanism and actions taken by the local government in Poland to reduce the negative impact of ESG risk on the activity of local government units and the stability of their budgets. The issues of the impact of EU regulations relating to “low-emission” and affecting public transport were presented, as well as the problems related to activities for the energy transformation or the fight against smog. The article uses critical literature analysis, comparative methods, observation, induction, and deduction methods. The study is one of the first to discuss the role and risk place of ESG factors in the activities of local government units.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80135070","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}
Pub Date : 2022-12-30DOI: 10.22630/pefim.2022.28.77.20
Agnieszka Skoczylas-Tworek
The phenomenon of fraud has accompanied organizations since their beginnings. Its scale and frequency of occurrence are changing with the economic, legal and economic situation in the domestic and international markets. The factors conducive to its escalation are crisis situations, the determinants of which are to be found in both external and internal factors. Hence, in order to reduce the probability of occurrence and the effects of the impact of fraud risk on the organization, it is necessary to take appropriate measures and implement control mechanisms. The purpose of the publication is to analyze the development of anti-fraud controls diagnosed on the basis of periodic studies of the phenomenon of fraud and conducted by the ACFE organization between 2006-2022 and to assess the degree of their application in Polish business entities. The basic research method was quantitative and qualitative analysis. The analyses carried out showed that entities use anti-fraud controls. However, the prevalence of their application is progressing in accordance with the implementation of legal regulations and guidelines in this area. This means that state and international organizations’ activities significantly impact the development of anti-fraud controls.
{"title":"FRAUD RISK IN TIMES OF CRISIS AND THE DEVELOPMENT OF ITS MITIGATION TOOLS","authors":"Agnieszka Skoczylas-Tworek","doi":"10.22630/pefim.2022.28.77.20","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.20","url":null,"abstract":"The phenomenon of fraud has accompanied organizations since their beginnings. Its scale and frequency of occurrence are changing with the economic, legal and economic situation in the domestic and international markets. The factors conducive to its escalation are crisis situations, the determinants of which are to be found in both external and internal factors. Hence, in order to reduce the probability of occurrence and the effects of the impact of fraud risk on the organization, it is necessary to take appropriate measures and implement control mechanisms. The purpose of the publication is to analyze the development of anti-fraud controls diagnosed on the basis of periodic studies of the phenomenon of fraud and conducted by the ACFE organization between 2006-2022 and to assess the degree of their application in Polish business entities. The basic research method was quantitative and qualitative analysis. The analyses carried out showed that entities use anti-fraud controls. However, the prevalence of their application is progressing in accordance with the implementation of legal regulations and guidelines in this area. This means that state and international organizations’ activities significantly impact the development of anti-fraud controls.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86139409","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：