Pub Date : 2021-06-30DOI: 10.22630/pefim.2021.25.74.2
M. Garstka
The author's aim is to identify the links between two reporting systems: financial and nonfinancial.In this article, the connection between the financial statements and the management report will be shown. The work concerns the management report after the introduction of theobligation of non-financial reporting in the form of additional information in this report, or by means of a separate statement on non-financial information.The objective was achieved by means of literature studies in the field of accounting, as well as the analysis of legal acts, based on which the relations between the two reports should bedetermined. Deductive and inductive reasoning and the method of critical, comparative and descriptive analysis and synthesis were used to formulate conclusions. The existence of linksbetween the management report and the financial statement has been demonstrated. These links may pose a risk of repetition and non-compliance. It is desirable that these links should be madeclear to people responsible for drawing up both reports. Particular attention should be paid to the presentation of this information and steps should be taken in the accounting internal controlprocedures and internal audit, perhaps to confirm that the relevant information has been reconciled and to avoid unnecessary repetition.The results of the research show that there are so many connections, including non-financial information, that it is worthwhile to provide them and their verification as a conscious andorganized activity. This will build the image of the company in the eyes of the report readers.
{"title":"LINKS BETWEEN FINANCIAL STATEMENTS AND MANAGEMENT COMMENTARY","authors":"M. Garstka","doi":"10.22630/pefim.2021.25.74.2","DOIUrl":"https://doi.org/10.22630/pefim.2021.25.74.2","url":null,"abstract":"The author's aim is to identify the links between two reporting systems: financial and nonfinancial.In this article, the connection between the financial statements and the management report will be shown. The work concerns the management report after the introduction of theobligation of non-financial reporting in the form of additional information in this report, or by means of a separate statement on non-financial information.The objective was achieved by means of literature studies in the field of accounting, as well as the analysis of legal acts, based on which the relations between the two reports should bedetermined. Deductive and inductive reasoning and the method of critical, comparative and descriptive analysis and synthesis were used to formulate conclusions. The existence of linksbetween the management report and the financial statement has been demonstrated. These links may pose a risk of repetition and non-compliance. It is desirable that these links should be madeclear to people responsible for drawing up both reports. Particular attention should be paid to the presentation of this information and steps should be taken in the accounting internal controlprocedures and internal audit, perhaps to confirm that the relevant information has been reconciled and to avoid unnecessary repetition.The results of the research show that there are so many connections, including non-financial information, that it is worthwhile to provide them and their verification as a conscious andorganized activity. This will build the image of the company in the eyes of the report readers.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"138 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89015461","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 : 2021-01-01DOI: 10.22630/pefim.2021.25.74.7
D. Olewnicki, Ewa Sabała, Dagmara Stangierska
Poland occupies a high position in both global and European fruit and vegetable production. The large number of small-sized farms has been one of the problems of Polish agriculture for years.National and EU financial help has increased interest in associating producers into groups. The effective functioning of these groups is conditioned by many factors related to the specificity ofhorticultural production, legislation and the market situation. Organizations on the fruit and vegetable market show significant variation in functioning as well as in the production andeconomic results achieved.The aim of the article is to assess the financial and economic situation and provide strategic analysis of the conditions for the operation of fruit and vegetable producer groups in Poland.Research was conducted on the basis of data contained in the financial statements from 2016-2017 and the financial liquidity and profitability ratios calculated on their basis. A general assessmentof the conditions needed for the functioning of producer groups is also presented in the paper.Low profitability and financial liquidity of producer groups were noted in the analyzed years. Key strategic factors for the functioning of producer groups included: the visible impact offinancial assistance, the functioning of producer groups and economies of scale resulting from greater aggregation of competition, and the fact that farmers are still reluctant to associate andoften have limited business competences to run producer groups.
{"title":"FINANCIAL-ECONOMIC ANALYSIS OF FRUIT AND VEGETABLE PRODUCER GROUPS IN POLAND, AND CONDITIONS FOR THE FUNCTIONING OF PRODUCER GROUPS","authors":"D. Olewnicki, Ewa Sabała, Dagmara Stangierska","doi":"10.22630/pefim.2021.25.74.7","DOIUrl":"https://doi.org/10.22630/pefim.2021.25.74.7","url":null,"abstract":"Poland occupies a high position in both global and European fruit and vegetable production. The large number of small-sized farms has been one of the problems of Polish agriculture for years.National and EU financial help has increased interest in associating producers into groups. The effective functioning of these groups is conditioned by many factors related to the specificity ofhorticultural production, legislation and the market situation. Organizations on the fruit and vegetable market show significant variation in functioning as well as in the production andeconomic results achieved.The aim of the article is to assess the financial and economic situation and provide strategic analysis of the conditions for the operation of fruit and vegetable producer groups in Poland.Research was conducted on the basis of data contained in the financial statements from 2016-2017 and the financial liquidity and profitability ratios calculated on their basis. A general assessmentof the conditions needed for the functioning of producer groups is also presented in the paper.Low profitability and financial liquidity of producer groups were noted in the analyzed years. Key strategic factors for the functioning of producer groups included: the visible impact offinancial assistance, the functioning of producer groups and economies of scale resulting from greater aggregation of competition, and the fact that farmers are still reluctant to associate andoften have limited business competences to run producer groups.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88832326","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 : 2021-01-01DOI: 10.22630/pefim.2021.25.74.3
M. Juchniewicz, Łukasz Podstawka
The main objective of the study is to identify and evaluate development opportunities among agricultural holdings in Poland according to agricultural types and economic size classes. Thestudy refers to the period between 2015 and 2019 and concerns data regarding farms run by natural persons conducting agricultural accounting within the Polish FADN. The aim of the studywas achieved by assessing the level of income from a family farm as well as accumulation and reproduction in the agricultural holdings under consideration. The research shows that there wasa differentiation in the development potential of farms run by natural persons depending on the agricultural type and economic size class. The highest average accumulation in relation to familyfarm income, as well as the highest reproduction rate, was observed in farms producing poultry.Farms with field crops, horticulture, dairy cows and pigs also had more accumulation than depreciation and these farms provided an extended reproduction of fixed assets. On the otherhand, in holdings with mixed crop and animal production, with permanent crops and specialised in grassland animal husbandry, there was a narrower reproduction of fixed assets.The analysis of agricultural holdings run by natural persons showed that the accumulation rate and the reproduction rate increased along with the economic size of agricultural holdings.Farms with an economic size of up to EUR 25 thousand SO in the studied period recorded a negative accumulation rate and reproduction rate. In the group of farms with an economic sizeof EUR 25 to 50 thousand, the reproduction rate was 1. On the other hand, in the economic size classes above EUR 50 thousand SO there was an extended reproduction.
{"title":"DEVELOPMENT OPPORTUNITIES OF POLISH FARMS","authors":"M. Juchniewicz, Łukasz Podstawka","doi":"10.22630/pefim.2021.25.74.3","DOIUrl":"https://doi.org/10.22630/pefim.2021.25.74.3","url":null,"abstract":"The main objective of the study is to identify and evaluate development opportunities among agricultural holdings in Poland according to agricultural types and economic size classes. Thestudy refers to the period between 2015 and 2019 and concerns data regarding farms run by natural persons conducting agricultural accounting within the Polish FADN. The aim of the studywas achieved by assessing the level of income from a family farm as well as accumulation and reproduction in the agricultural holdings under consideration. The research shows that there wasa differentiation in the development potential of farms run by natural persons depending on the agricultural type and economic size class. The highest average accumulation in relation to familyfarm income, as well as the highest reproduction rate, was observed in farms producing poultry.Farms with field crops, horticulture, dairy cows and pigs also had more accumulation than depreciation and these farms provided an extended reproduction of fixed assets. On the otherhand, in holdings with mixed crop and animal production, with permanent crops and specialised in grassland animal husbandry, there was a narrower reproduction of fixed assets.The analysis of agricultural holdings run by natural persons showed that the accumulation rate and the reproduction rate increased along with the economic size of agricultural holdings.Farms with an economic size of up to EUR 25 thousand SO in the studied period recorded a negative accumulation rate and reproduction rate. In the group of farms with an economic sizeof EUR 25 to 50 thousand, the reproduction rate was 1. On the other hand, in the economic size classes above EUR 50 thousand SO there was an extended reproduction.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"116 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88418131","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 : 2021-01-01DOI: 10.22630/pefim.2021.25.74.4
B. Kasprzyk, M. Leszczyńska
The article assesses the financial situation of households in 2000-2019 in prospect of changes of incomes and expenditures in Poland. It has been assumed, as a point of reference, that dispersionof the analysed processes is dependent on geographical area– therefore regional scale was applied. To the analysis and comparison the data from the researches on households budgetsperformed by GUS were used. Adopting simultaneously an econometric approach (considering the time (years 2000-2019) as independent, explanatory variable) analytical trend functions wereestimated. A retrospective analysis of the incomes and expenditures of the population of Poland indicates the growing trends. Regional comparative analysis of households allows to drawconclusions that level of economic condition is very diversified.
{"title":"CHANGES IN THE INCOMES AND EXPENDITURES OF HOUSEHOLDS IN POLAND AND THEIR REGIONAL RELATIONS","authors":"B. Kasprzyk, M. Leszczyńska","doi":"10.22630/pefim.2021.25.74.4","DOIUrl":"https://doi.org/10.22630/pefim.2021.25.74.4","url":null,"abstract":"The article assesses the financial situation of households in 2000-2019 in prospect of changes of incomes and expenditures in Poland. It has been assumed, as a point of reference, that dispersionof the analysed processes is dependent on geographical area– therefore regional scale was applied. To the analysis and comparison the data from the researches on households budgetsperformed by GUS were used. Adopting simultaneously an econometric approach (considering the time (years 2000-2019) as independent, explanatory variable) analytical trend functions wereestimated. A retrospective analysis of the incomes and expenditures of the population of Poland indicates the growing trends. Regional comparative analysis of households allows to drawconclusions that level of economic condition is very diversified.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72666584","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 : 2021-01-01DOI: 10.22630/pefim.2021.25.74.1
Paulina Filip
The aim of the article was to determine the degree of bank loan replacement by Polish businesses after profiting from EU help. The identification of similarities and differences was made amonggroups of enterprises that benefit or not from the state aid in the EU’s successive financial perspectives, over the years 2007-2017. Changes in companies’ assets and performance, andvariables referring to the financial effectiveness, were analyzed. The logit model was used in order to define characteristics that have influence on the significance of determinants of financing withpublic subsidies. The cross-sectional nature of data allows for identification of a positive statistical relationship between subsidies and bank loans in medium-sized enterprises. In the course of the study it was established that companies receiving the state aid reduced their share of bank credits on balance sheet totals, as well as indebtedness in total. Over a period of time, thesubsidizing has increased the importance and scope of using bank loans. State aid resources were used as a complementary source of capital for enterprises.
{"title":"CHANGES IN SUBSTITUTION OF BANK LOANS AND EU SUBSIDIES IN POLISH BUSINESSES","authors":"Paulina Filip","doi":"10.22630/pefim.2021.25.74.1","DOIUrl":"https://doi.org/10.22630/pefim.2021.25.74.1","url":null,"abstract":"The aim of the article was to determine the degree of bank loan replacement by Polish businesses after profiting from EU help. The identification of similarities and differences was made amonggroups of enterprises that benefit or not from the state aid in the EU’s successive financial perspectives, over the years 2007-2017. Changes in companies’ assets and performance, andvariables referring to the financial effectiveness, were analyzed. The logit model was used in order to define characteristics that have influence on the significance of determinants of financing withpublic subsidies. The cross-sectional nature of data allows for identification of a positive statistical relationship between subsidies and bank loans in medium-sized enterprises. In the course of the study it was established that companies receiving the state aid reduced their share of bank credits on balance sheet totals, as well as indebtedness in total. Over a period of time, thesubsidizing has increased the importance and scope of using bank loans. State aid resources were used as a complementary source of capital for enterprises.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76324334","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 : 2021-01-01DOI: 10.22630/pefim.2021.25.74.5
K. Łukaszewska, Edyta Małecka-Ziembińska
The Innovation Box – a tax relief introduced in Poland in 2019, serves as a complementary element of fiscal support and the final link in the chain of innovation support. This preference isnot applied at the stage of creating new solutions (as was the case with the tax relief for purchasing new technologies and has been the case with tax relief for research and developmentactivity since 2016), but at the stage of their commercialisation. It may, thus, contribute to a greater interest and scale of application of the relief for research and development activity. Theaim of this article is to present the essence of the Innovation Box, as well as to conduct a SWOT analysis of this tax relief as an instrument of support for innovation by enterprises. A SWOTanalysis has corroborated the remarks – previously made by industry practitioners – concerning the ambiguous and complicated mechanism of the Innovation Box. However, along with theconsolidation of the practice of applying this tax relief, interest in it may increase, which in turn might be conducive to Polish enterprises.
{"title":"A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND","authors":"K. Łukaszewska, Edyta Małecka-Ziembińska","doi":"10.22630/pefim.2021.25.74.5","DOIUrl":"https://doi.org/10.22630/pefim.2021.25.74.5","url":null,"abstract":"The Innovation Box – a tax relief introduced in Poland in 2019, serves as a complementary element of fiscal support and the final link in the chain of innovation support. This preference isnot applied at the stage of creating new solutions (as was the case with the tax relief for purchasing new technologies and has been the case with tax relief for research and developmentactivity since 2016), but at the stage of their commercialisation. It may, thus, contribute to a greater interest and scale of application of the relief for research and development activity. Theaim of this article is to present the essence of the Innovation Box, as well as to conduct a SWOT analysis of this tax relief as an instrument of support for innovation by enterprises. A SWOTanalysis has corroborated the remarks – previously made by industry practitioners – concerning the ambiguous and complicated mechanism of the Innovation Box. However, along with theconsolidation of the practice of applying this tax relief, interest in it may increase, which in turn might be conducive to Polish enterprises.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86793656","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 : 2020-12-14DOI: 10.22630/pefim.2020.24.73.25
N. Davydenko, Ivan Olifer, Natalia Wasilewska, M. Wasilewski
The aim of the article is to reveal the essence of the shadow economy and its impact on the financial potential of a country. We have discovered that the shadow economy is an objective phenomenon which is inherent in the economic systems of all countries, and that its level is determined by the level of development of the economic system, the difficulty of identifying all possible variants of the shading processes, and the moral and cultural characteristics of the country. It has been established that the shadow economy plays a major role in developing countries and that the level of the shadow economy in advanced economies is significantly lower. Thus, due to the results of the correlation-regression analysis, an inverse relationship between the level of GDP and the shadow economy was established. A system of measures aimed at preventing and combating corruption is proposed.
{"title":"THE SHADOW ECONOMY AND ITS IMPACT ON A COUNTRY’S FINANCIAL POTENTIAL","authors":"N. Davydenko, Ivan Olifer, Natalia Wasilewska, M. Wasilewski","doi":"10.22630/pefim.2020.24.73.25","DOIUrl":"https://doi.org/10.22630/pefim.2020.24.73.25","url":null,"abstract":"The aim of the article is to reveal the essence of the shadow economy and its impact on the financial potential of a country. We have discovered that the shadow economy is an objective phenomenon which is inherent in the economic systems of all countries, and that its level is determined by the level of development of the economic system, the difficulty of identifying all possible variants of the shading processes, and the moral and cultural characteristics of the country. It has been established that the shadow economy plays a major role in developing countries and that the level of the shadow economy in advanced economies is significantly lower. Thus, due to the results of the correlation-regression analysis, an inverse relationship between the level of GDP and the shadow economy was established. A system of measures aimed at preventing and combating corruption is proposed.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90117848","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 : 2020-12-14DOI: 10.22630/pefim.2020.24.73.23
A. Baruk
The article is of a theoretical and empirical nature. To prepare the theoretical part the available literature on marketing and consumer behaviour was cognitively and critically analysed. The results of the analysis allowed for identifying a knowledge gap and a research gap in this area. So far, purchaser activity in the context of relationships and image has not been analysed, especially in relation to offerors perceived as the initiators of communication and creation behaviours of purchasers. Therefore, the aim of the article was to define the significance of mutual relationships between purchasers and offerors in relation to the activity of final purchasers. A research hypothesis was verified: that the perception of offerors as the initiators of the activity of final purchasers differentiates the range of this activity. In order to achieve the goal and check the formulated hypothesis, a nationwide empirical research was conducted. The research involved a questionnaire for collecting primary data, which was afterwards statistically analysed by means of cluster analysis and the Kruskal-Wallis test. The results revealed that good relationships were important or very important for the majority of respondents. The perception of offerors was significant as far as the form of marketing activity for purchasers are concerned. However, it is possible to note statistically significant differentiation in the case of two forms of purchaser activity. So, the research hypothesis turned out to be valid only for these two forms.
{"title":"PROSUMERIC ACTIVITY OF CONTEMPORARY FINAL PURCHASERS VS. THEIR RELATIONSHIPS WITH OFFERORS","authors":"A. Baruk","doi":"10.22630/pefim.2020.24.73.23","DOIUrl":"https://doi.org/10.22630/pefim.2020.24.73.23","url":null,"abstract":"The article is of a theoretical and empirical nature. To prepare the theoretical part the available literature on marketing and consumer behaviour was cognitively and critically analysed. The results of the analysis allowed for identifying a knowledge gap and a research gap in this area. So far, purchaser activity in the context of relationships and image has not been analysed, especially in relation to offerors perceived as the initiators of communication and creation behaviours of purchasers. Therefore, the aim of the article was to define the significance of mutual relationships between purchasers and offerors in relation to the activity of final purchasers. A research hypothesis was verified: that the perception of offerors as the initiators of the activity of final purchasers differentiates the range of this activity. In order to achieve the goal and check the formulated hypothesis, a nationwide empirical research was conducted. The research involved a questionnaire for collecting primary data, which was afterwards statistically analysed by means of cluster analysis and the Kruskal-Wallis test. The results revealed that good relationships were important or very important for the majority of respondents. The perception of offerors was significant as far as the form of marketing activity for purchasers are concerned. However, it is possible to note statistically significant differentiation in the case of two forms of purchaser activity. So, the research hypothesis turned out to be valid only for these two forms.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"184 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76377592","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 : 2020-12-14DOI: 10.22630/pefim.2020.24.73.37
A. Nocoń, I. Pyka
Polityka makroostrożnościowa wprowadzona regulacjami bazylejskimi po globalnym kryzysie finansowym ma charakter prewencyjny, chociaż obejmuje swym zakresem szereg rozwiązań instytucjonalnych i instrumentalnych, służących zapobieganiu materializacji ryzyka systemowego. Analiza tych rozwiązań została powiązana w opracowaniu z ich ukierunkowaniem na finansowe instytucje ważne systemowo (SIFIs), działające w Unii Europejskiej. Wskazuje się w nim, że wprowadzone do polityki makroostrożnościowej rozwiązania instytucjonalne i instrumentalne zwiększają znacznie dyscyplinę regulacyjną w systemie finansowym współczesnej gospodarki, nie zawsze natomiast są przejrzyste, a ich skuteczność ograniczona, z uwagi na właściwości ryzyka systemowego. Rozproszenie regulacyjne obserwuje sie również w Unii Europejskiej w odniesieniu do finansowych instytucji ważnych systemowo. Wzmacnia ono argumenty na rzecz tezy o niskiej skuteczności polityki makroostrożnościowej w dyscyplinowaniu stabilizującej roli SIFIs w systemie finansowym gospodarki globalnej.
{"title":"Polityka makroostrożnościowa w Unii Europejskiej wobec instytucji ważnych systemowo","authors":"A. Nocoń, I. Pyka","doi":"10.22630/pefim.2020.24.73.37","DOIUrl":"https://doi.org/10.22630/pefim.2020.24.73.37","url":null,"abstract":"Polityka makroostrożnościowa wprowadzona regulacjami bazylejskimi po globalnym kryzysie finansowym ma charakter prewencyjny, chociaż obejmuje swym zakresem szereg rozwiązań instytucjonalnych i instrumentalnych, służących zapobieganiu materializacji ryzyka systemowego. Analiza tych rozwiązań została powiązana w opracowaniu z ich ukierunkowaniem na finansowe instytucje ważne systemowo (SIFIs), działające w Unii Europejskiej. Wskazuje się w nim, że wprowadzone do polityki makroostrożnościowej rozwiązania instytucjonalne i instrumentalne zwiększają znacznie dyscyplinę regulacyjną w systemie finansowym współczesnej gospodarki, nie zawsze natomiast są przejrzyste, a ich skuteczność ograniczona, z uwagi na właściwości ryzyka systemowego. Rozproszenie regulacyjne obserwuje sie również w Unii Europejskiej w odniesieniu do finansowych instytucji ważnych systemowo. Wzmacnia ono argumenty na rzecz tezy o niskiej skuteczności polityki makroostrożnościowej w dyscyplinowaniu stabilizującej roli SIFIs w systemie finansowym gospodarki globalnej.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90088390","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 : 2020-12-14DOI: 10.22630/pefim.2020.24.73.35
A. Pisarska
The purpose of this study is to recognize the share of self-generated sources of financing for activities of public higher education institutions as part of their general stream of financing. Therefore, the key question that will be answered in this study is: how is the structure of financing sources of a studied institution of higher education formed? In the theoretical section, findings were based on the results of literature research. In turn, in the empirical part, findings were based on the results of a case study supported by observation in a multi-field participating university. The entity's financial statements were also used. On the basis of the research results, the structure of financing sources for the studied public institution of higher education was determined, indicating the possibility of using the entity's financial reporting for this purpose. It was noticed, based on the classification of the sources of financial supply indicated in the literature, that they are heterogeneous – drawn from both the public and private sectors. An increase in the share of funds supplied from the private sector was also revealed. In turn, private sources mainly came from fees related to the teaching process. Private sources also included those from commercialization of research results. The research presented in the study has provided new knowledge about the structure of the financing sources of a public education of higher institution in the context of current conditions for its functioning. In particular, the research helps supplement the existing scarcity of knowledge about the share of self-generated financing for a public higher education institution in the general financing stream of its activities.
{"title":"SOURCES OF FINANCING TASKS FOR PUBLIC HIGHER EDUCATION INSTITUTIONS: FINDINGS IN LIGHT OF THEIR REPORTING","authors":"A. Pisarska","doi":"10.22630/pefim.2020.24.73.35","DOIUrl":"https://doi.org/10.22630/pefim.2020.24.73.35","url":null,"abstract":"The purpose of this study is to recognize the share of self-generated sources of financing for activities of public higher education institutions as part of their general stream of financing. Therefore, the key question that will be answered in this study is: how is the structure of financing sources of a studied institution of higher education formed? In the theoretical section, findings were based on the results of literature research. In turn, in the empirical part, findings were based on the results of a case study supported by observation in a multi-field participating university. The entity's financial statements were also used. On the basis of the research results, the structure of financing sources for the studied public institution of higher education was determined, indicating the possibility of using the entity's financial reporting for this purpose. It was noticed, based on the classification of the sources of financial supply indicated in the literature, that they are heterogeneous – drawn from both the public and private sectors. An increase in the share of funds supplied from the private sector was also revealed. In turn, private sources mainly came from fees related to the teaching process. Private sources also included those from commercialization of research results. The research presented in the study has provided new knowledge about the structure of the financing sources of a public education of higher institution in the context of current conditions for its functioning. In particular, the research helps supplement the existing scarcity of knowledge about the share of self-generated financing for a public higher education institution in the general financing stream of its activities.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83861577","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}
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