Article 2024
Authors / editors: Sylwia Łakoma
Published in: Acta Iuris Stetinensis
The aim of this study is to shed light on legal issues of proceedings in the case of granting cash benefits under social assistance in the aspect of one of the negative obligatory premises, i.e. lack of consent for a family interview (Article 107(4a) of the Social Assistance Act)…
DOI: 10.18276/ais.2024.47-02 · ISSN: 2083-4373
Article 2023
Authors / editors: Sylwia Łakoma
Published in: Acta Iuris Stetinensis
The aim of this study was an attempt to present the legal issues of proceedings on the granting of cash benefits from social assistance. The complex and multi-dimensional nature of these proceedings has made it possible to distinguish several key issues within them. Among these i…
DOI: 10.18276/ais.2023.45-02 · ISSN: 2083-4373
Article 2018
Authors / editors: Michał Polasik, Marta Jakubowska
Published in: Ekonomiczne Problemy Usług
The article presents the current state of development of the payment card market in Poland, taking into account both their issuance for consumers and the network of card acceptance among enterprises. The risk of development barriers in these two areas was rejected, due to the ide…
DOI: 10.18276/epu.2018.131/2-16 · ISSN: 1896-382X
Article 2018
Authors / editors: Beata Świecka
Published in: European Journal of Service Management
The aim of the article is to analyze financial literacy in cashless payment. In the articles propose a hypothesis: financial literacy is one of the factor influence of cashless payments. This hypothesis is complemented by the statement that people with a higher financial knowledg…
DOI: 10.18276/ejsm.2018.27/2-57 · ISSN: 2450-8535
Article 2018
Authors / editors: Karolina Przenajkowska, Michał Polasik
Published in: Ekonomiczne Problemy Usług
The aim of the article is to summarize the current state of knowledge on the subject of payment instrument costs in the European Union. It presents the basic definitions used in the calculation of payment costs and the unified methodology of the study proposed in the project dire…
DOI: 10.18276/epu.2018.131/1-28 · ISSN: 1896-382X
Article 2018
Authors / editors: Marta Jakubowska
Published in: Ekonomiczne Problemy Usług
In the article, based on the analysis of literature, the concept of modernization of the online fiscaliza-tion system on an example of selected countries was presented. For the purposes of this article, the authors proposed a proprietary definition of a new concept of online fisc…
DOI: 10.18276/epu.2018.131/1-14 · ISSN: 1896-382X
Article 2018
Authors / editors: Marta Jakubowska
Published in: Studia i Prace WNEiZ US
The article presents activities of the banking sector and public institutions in promoting the development of cashless transactions in Poland. According to the author the real Chance for a radical increase in the scale of cashless transactions is the Cashless Support Program laun…
DOI: 10.18276/sip.2018.53/2-15 · ISSN: 2450-7733
Article 2018
Authors / editors: Radosław Pastusiak, Marlena Grzelczak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Abstract: Purpose – Assessment of the impact of non-cash payments on volume of sales in retail trade on the Polish market.
Design/Methodology/approach – This article presents a hypothesis that application of non-cash payments in retail trade results in growth of retail sales re…
DOI: 10.18276/frfu.2018.91-36 · ISSN: 2450-7741
Article 2017
Authors / editors: Marlena Grzelczak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Determining the impact of non-cash transactions made with the use of debit cards on the level of economic growth in Poland, measured with a rate presenting the relation of value of transactions made with the use of cards to GDP per capita in particular quarters, from th…
DOI: 10.18276/frfu.2017.89/1-14 · ISSN: 2450-7741
Article 2017
Authors / editors: Janina Harasim, Monika Klimontowicz
Published in: Europa Regionum
A growing number of countries are introducing far-reaching legal restrictions
concerning the use of cash and are stimulating the development of cashless transactions.
The tendency towards the gradual replacement of cash by electronic payments is
observed all over the world, bu…
DOI: 10.18276/er.2017.30-02 · ISSN: 1428-278X
Article 2017
Authors / editors: Aleksander Raczyński
Published in: Acta Iuris Stetinensis
The purpose of this article is to analyze the specyfics of insurer’s performance in the insurance contract. This analysis covers mostly the attempt to resolve a dispute between doctrine of risk assumption which considers the insurer’s performance as bearing the risk of the insura…
DOI: 10.18276/ais.2017.19-07 · ISSN: 2083-4373
Article 2017
Authors / editors: Edyta Mioduchowska-Jaroszewicz
Published in: Studia i Prace WNEiZ US
The aim of the paper is to compare the fi nancial condition taking into account the accrual and cash fl ow. By examining the relationship between fi nancial ratios and cash-based accounting shows a very low correlation between these values. This allows you to conclude that the as…
DOI: 10.18276/sip.2017.47/1-14 · ISSN: 2450-7733
Article 2017
Authors / editors: Agnieszka Wlazły
Published in: Ekonomiczne Problemy Usług
The use of the financial strategy in terms of liquidity is a major dilemma for businesses in the SME sector. Very important will then make a choice of type of capital financing assets removably connected with the company (current assets), and a proper management of financial reso…
DOI: 10.18276/epu.2017.127-31 · ISSN: 1896-382X
Article 2017
Authors / editors: Paweł Wnuczak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The concept of potential dividends (PD) and its application in valuation models have been subject to an active debate. The opponents of the inclusion of PD into free cash flow to equity point out the logical inconsistencies and theoretical flaws of the concept, while advocates ar…
DOI: 10.18276/frfu.2017.1.85-36 · ISSN: 2450-7741
Article 2017
Authors / editors: Jacek Buko
Published in: Ekonomiczne Problemy Usług
The aim of the article is an identification of the financial preference of citizens in Poland in the context of the acting digitization of the monetary turnover. Decreasing the cash in circulation is an important goal of macroeconomic policy because it makes cash transfers more e…
DOI: 10.18276/epu.2017.126/2-02 · ISSN: 1896-382X
Article 2017
Authors / editors: Artur Hołda, Magdalena Konat-Staniek
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Objective – The purpose of this article is to present an assessment of net cash ows. In the context of today’s applied methods and tools in nancial analysis. In particular: indicator analysis, advanced statistical me- thods used to predict bankruptcies or valuation of an enterp…
DOI: 10.18276/frfu.2017.88/1-26 · ISSN: 2450-7741
Article 2016
Authors / editors: Adam Barembruch
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The main aim of the article is to conduct a comparative analysis of payments for the zloty currency CHF denominated (indexed) loan in relation to a proper zloty loan (discounted cash-flow). Design/methodology/approach – The analysis has been carried out based on a loan …
DOI: 10.18276/frfu.2016.4.82/2-69 · ISSN: 2450-7741
Article 2016
Authors / editors: Jarosław Nowicki
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the article is to identify the right methodological solution when estimating excess cash balance as the component of non-operating assets in income-based valuation. In particular following issue is considered whether future allocation of cash held by a co…
DOI: 10.18276/frfu.2016.4.82/2-37 · ISSN: 2450-7741
Article 2016
Authors / editors: Józefa Monika Gryko
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The main purpose of the research study was to determine the importance of innovation as a determinant of cash holdings in public companies. Additional goals were to identify indicators of innovation and verify the importance of other factors indicated in the literature …
DOI: 10.18276/frfu.2016.4.82/2-08 · ISSN: 2450-7741
Article 2016
Authors / editors: Dawid Obrzeżgiewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The aim of paper is to estimate the valuation of plant production in progress in the course of using the method of real options and to compare the results of the valuation using the discounted cash flow. In addition, consideration will be the usefulness of the measurement by usin…
DOI: 10.18276/frfu.2016.4.82/1-53 · ISSN: 2450-7741
Article 2016
Authors / editors: Aldona Uziębło, Bogusława Kopeć
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The aim of managing cash is reducing their stores held in an enterprise to the minimum necessary to conduct a business. It is important to establish their optimal level, i.e. to which the biggest advantage of the benefit over costs accompanies. The enterprise of the thermal power…
DOI: 10.18276/frfu.2016.4.82/1-43 · ISSN: 2450-7741
Article 2016
Authors / editors: Aleksandra Szpulak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – To give state of the art on cash balance modelling, based on literature considering cash management models. Design/methodology/approach – Cash balance forecasting is absent in the mainstream of corporate finance, however there is no doubt about the necessity of cash for…
DOI: 10.18276/frfu.2016.4.82/1-42 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Jarczok-Guzy
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to show the category of small taxpayer as a tool of corporate tax strategy. The article discusses the conditions necessary to meet the status of a small taxpayer and the most important privileges related with this institution. Then it was …
DOI: 10.18276/frfu.2016.5.83/1-10 · ISSN: 2450-7741
Article 2016
Authors / editors: Monika Wakuła
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – an attempt to determine the conditioning of accounting standardization of the public sec-tor in Poland as well as benefits from implementing international regulations. Design/Methodology/ Approach – the analysis of literature and legal acts concerning International Fina…
DOI: 10.18276/frfu.2016.2.80/2-25 · ISSN: 2450-7741
Article 2015
Authors / editors: Gabriela Łukasik, Bartosz Orliński
Published in: Ekonomiczne Problemy Usług
Proper operation of the modern enterprise, included small and medium companies, is connected with their sustainable development which allows to achieve and maintain competitive advantage. This requires the active use of the opportunities which are created on financial market and …
ISSN: 1896-382X
Article 2015
Authors / editors: Kamila Czarnowska
Published in: Marketing i Zarządzanie
The objective of the paper is presentation of the fast payment's system in Poland on the example of BlueCash Payment System (in short: SPBC) delivered by Blue Media S.A. The particular objective is presenting the growth of range of the system as well as the presentation and descr…
DOI: 10.18276/pzfm.2015.41/1-20 · ISSN: 1509-0507