Article 2025
Authors / editors: Arkadiusz Lelek
Published in: Studia Administracyjne
The reactivation of local government requires the separation of finances for local government units equipped with competences and tasks as part of the decentralisation of public administration. The revenues of local government units and the financial situation are subject to chan…
DOI: 10.18276/sa.2025.22-02 · ISSN: 2080-5209
Article 2025
Authors / editors: Łukasz Sowul
Published in: Studia Administracyjne
The principles and scope of liability for violations of public finance discipline are regulated in the Act of December 17, 2004 on liability for violations of public finance discipline. However, there is no legal definition of the concept itself. It can be assumed that public fin…
DOI: 10.18276/sa.2025.22-04 · ISSN: 2080-5209
Monograph 2025
Authors / editors: Agnieszka Alińska, Dominika Kordela, Ewelina Mielech, Dawid Czesyk
Published in: Rozprawy i Studia
Financial instruments in supporting the sustainable development of cities and regions
The main objective of this publication is to present selected instruments of sustainable development financing with a particular focus on cities and regions. The monograph starts with a systema…
DOI: 10.18276/978-83-7972-990-6 · ISBN: 978-83-7972-989-0 · ISSN: 0860-2751
Article 2024
Authors / editors: Iwona Wrońska, Maciej Nyka
Published in: Acta Iuris Stetinensis
Climate change entails emergence of crucial threats, not only for the environment but also for human rights. Paradoxically, these threats may both result from the very changes in climatic conditions and be a consequence of employment of measures intended as protection against the…
DOI: 10.18276/ais.2024.51-16 · ISSN: 2083-4373
Article 2024
Authors / editors: Iwona Wrońska, Maciej Nyka
Published in: Acta Iuris Stetinensis
Climate change poses significant threats not only to the environment, but also to human rights. Paradoxically, these threats may result from changes in climatic conditions themselves, but may also be a consequence of the use of measures aimed at protection against these changes. …
DOI: 10.18276/ais.2024.51-15 · ISSN: 2083-4373
Article 2024
Authors / editors: Maciej Jońca
Published in: Acta Iuris Stetinensis
Two letters that have survived in a collection of correspondence between Pliny the Younger and Emperor Trajan constitute a fascinating source for the study of the financial policies of the Roman state at the beginning of the second century AD. Pliny addresses his emperor as a gov…
DOI: 10.18276/ais.2024.51-14 · ISSN: 2083-4373
Article 2024
Authors / editors: Maciej Jońca
Published in: Acta Iuris Stetinensis
Two letters that have survived in a collection of correspondence between Pliny the Younger and Emperor Trajan constitute a fascinating source for the study of financial policies of the Roman
state at the beginning of the second century AD. Pliny, as governor of the province of B…
DOI: 10.18276/ais.2024.51-13 · ISSN: 2083-4373
Article 2024
Authors / editors: Wojciech Bożek
Published in: Acta Iuris Stetinensis
The study focuses on issues related to public finance with particular reference to values protected in the Constitution of the Republic of Poland of 2 April 1997. The aim of the analysis is to determine directions of decisions of the Constitutional Tribunal in the protection of v…
DOI: 10.18276/ais.2024.51-02 · ISSN: 2083-4373
Article 2024
Authors / editors: Wojciech Bożek
Published in: Acta Iuris Stetinensis
This study focuses on issues concerning public finances, with particular reference to values protected by the Constitution of the Republic of Poland of April 2, 1997. The aim underlying the conducted analyses is to determine the directions of the Constitutional Tribunal's rulings…
DOI: 10.18276/ais.2024.51-01 · ISSN: 2083-4373
Article 2024
Authors / editors: Ewelina Cała-Wacinkiewicz, Bartosz Namieciński, Dominika Trzeszczoń
Published in: Acta Iuris Stetinensis
The right to health care is one of the fundamental human rights and due to its nature is vested in every man. This subject matter is especially important in the Republic of Poland as it is touches an important sphere of public units’ activity. Public funds and units of the public…
DOI: 10.18276/ais.2024.48-04 · ISSN: 2083-4373
Monograph 2024
Authors / editors: Adam Wątor
Published in: Rozprawy i Studia
The life and activities of Ernest Adam were inextricably linked with the history of Lviv. He was born here, received his education here, participated in the first youth conspiracies, and carried out his professional and charitable endeavors here. What mattered to a wider audience…
DOI: 10.18276/978-83-7972-672-1 · ISBN: 978-83-7972-671-4 · ISSN: 0860-2751
Article 2023
Authors / editors: Jacek Wantoch-Rekowski, Martyna Wilmanowicz-Słupczewska
Published in: Acta Iuris Stetinensis
The focus of the article is the Social Insurance Fund, which has been operating since 1 January 1999, and is a state special purpose fund with a specific structure. Separate funds function
and operate within its framework. The number of these funds has already changed twice. The…
DOI: 10.18276/ais.2023.43-08 · ISSN: 2083-4373
Article 2023
Authors / editors: Justyna Salamon
Published in: Acta Politica Polonica
The aim of the article is to analyze the socio-economic situation in the Republic of Mauritania – the least developed of the Maghreb countries, in the context of cooperation with the European Union, but also with other subjects of international law. Statistical data will be analy…
DOI: 10.18276/ap.2023.55-03 · ISSN: 2451-0432
Article 2022
Authors / editors: Daniel Budzeń
Published in: Europa Regionum
The purpose of this paper is to present the approach of the Association of Polish Cities to the financial analysis of development projects planned by local government units in Poland. The applied solution is characterised by a comprehensive analysis of budget data including finan…
DOI: 10.18276/er.2022.38-14 · ISSN: 1428-278X
Article 2021
Authors / editors: Michał Ostrowski
Published in: Acta Iuris Stetinensis
The aim of the article is to analyse the changes made to the structure of the stabilizing expenditure rule in 2020 and to outline their impact on the shape of this rule in 2020–2021. These assumptions are followed by analyses of legal acts that introduce the key modifications. Su…
DOI: 10.18276/ais.2021.34-06 · ISSN: 2083-4373
Article 2018
Authors / editors: Łukasz Niklewicz
Published in: Europa Regionum
The article defines startup as a young, innovative enterprise operating on markets with high growth prospects. In order to cope with maintaining the market and growth, new companies depend on adequate financing. The appropriate financing instruments and individual groups of inves…
DOI: 10.18276/er.2018.37-04 · ISSN: 1428-278X
Article 2018
Authors / editors: Magdalena Kogut-Jaworska, Agnieszka Jachowicz, Jolanta Zawora
Published in: European Journal of Service Management
The current policies of the territorial self-government ought to take into consideration challenges resulting from constantly changing global development processes. Adoption of modern assumptions and their consequent implementation is a pre-condition for development of the territ…
DOI: 10.18276/ejsm.2018.28/2-26 · ISSN: 2450-8535
Article 2018
Authors / editors: Robert Rumiński
Published in: European Journal of Service Management
Finding the optimal enterprise capital structure and understanding the access of firms to finance, particularly in the process of financing small enterprises have been of great importance. Small enterprises face numerous problems in accessing external funds. They tend to be bank …
DOI: 10.18276/ejsm.2018.28/1-35 · ISSN: 2450-8535
Article 2018
Authors / editors: Magdalena Zioło
Published in: European Journal of Service Management
The paper reveals that the relation between finance and sustainable development (SD) is a relatively novel area. The paper aims to draw attention to the significant gap in the existing research, along with the issues of SD. The concept of SD requires a lot of attention, but seein…
DOI: 10.18276/ejsm.2018.25-44 · ISSN: 2450-8535
Article 2018
Authors / editors: Małgorzata Porada-Rochoń
Published in: European Journal of Service Management
Introduction: The insolvency of enterprises is considered both from a macro and microeconomic viewpoint. Enterprises identify insolvency in the period of the largest economic boom and more often in the periods of economic instability and crises or recession, due to the increasing…
DOI: 10.18276/ejsm.2018.25-27 · ISSN: 2450-8535
Article 2018
Authors / editors: Beata Świecka
Published in: European Journal of Service Management
This article presents an overview of the financial literacy of the 15 years old students. The aim of the article is to present conceptualization of financial literacy and the results of own research on the financial literacy of young people in Poland on the background of secondar…
DOI: 10.18276/ejsm.2018.27/1-40 · ISSN: 2450-8535
Article 2018
Authors / editors: Przemysław Pluskota
Published in: European Journal of Service Management
In the EU terminology, microfinance is defined as a tool to provide impoverished people with a basic access to financial services in the form of loans, savings, money transfers and microinsurance. From the economic point of view, the idea of microfinance should not be any substan…
DOI: 10.18276/ejsm.2018.27/1-28 · ISSN: 2450-8535
Article 2018
Authors / editors: Dominika Kordela
Published in: European Journal of Service Management
The aim of the paper is to assess the financial condition of micro, small and medium-sized enterprises in Poland during and after financial crisis 2008–2010 and the economic downturn. In this paper a thesis was advanced that the consequences of the downturn were felt by the entir…
DOI: 10.18276/ejsm.2018.27/1-14 · ISSN: 2450-8535
Article 2018
Authors / editors: Agnieszka Jachowicz, Magdalena Kogut-Jaworska, Jolanta Zawora
Published in: European Journal of Service Management
The character of the territorial self-government units activity in Poland and realization of their constitutional goals (own or delegated) is the driver which forces them to undertake investment activities and to make particular expenditures (financial or material). The self – go…
DOI: 10.18276/ejsm.2018.27/1-12 · ISSN: 2450-8535
Article 2018
Authors / editors: Wojciech Bożek
Published in: Ekonomiczne Problemy Usług
.Public-private partnership (PPP) is an important form of implementation of public tasks by local government units. The order and security of public finances are ensured, among others by discipline in spending public funds. The area of research was limited to PPP contracts conclu…
DOI: 10.18276/epu.2018.133/1-04 · ISSN: 1896-382X
Article 2018
Authors / editors: Grażyna Ancyparowicz
Published in: Ekonomiczne Problemy Usług
This paper presents standing of the Polish general government sector after the excessive deficit procedure had been terminated. The analysis is based on government documents and internal documents of the Polish national central bank, which concern fiscal policy, as well as the re…
DOI: 10.18276/epu.2018.133/1-01 · ISSN: 1896-382X
Article 2018
Authors / editors: Artur Bielan, Marcin Sobieraj
Published in: Ekonomiczne Problemy Usług
An increase in investments in the modern shared services sector has been noticeable for over a decade. The article presents the current market situation in the West Pomeranian Voivodeship in the shared services sector; it shows the city of Szczecin against other locations in Pola…
DOI: 10.18276/epu.2018.133/2-07 · ISSN: 1896-382X
Article 2018
Authors / editors: Monika Różycka
Published in: Ekonomiczne Problemy Usług
The aim of the article is to present selected research related to diversity at the economic level, with particular emphasis on the situation of women in Poland against the background of international and European indicators, and also to show an analysis of women’s approach to inv…
DOI: 10.18276/epu.2018.133/2-06 · ISSN: 1896-382X
Article 2018
Authors / editors: Przemysław Pluskota
Published in: Ekonomiczne Problemy Usług
To ensure conditions for economic growth, prosperity and social integration in the European Union there are financial repayable instruments (JEREMIE Initiative). Despite the need to give money, this form is evaluated favorably, and thanks to revolving generates more benefits, bec…
DOI: 10.18276/epu.2018.133/2-02 · ISSN: 1896-382X
Article 2018
Authors / editors: Agnieszka Wiśniewska
Published in: Europa Regionum
Economy 4.0 is related first of all to broadly understood development and technological progress, especially in the field of IT solutions. The omnipresent technology impacts on the functioning of every market entity - from the state, through international and domestic corporation…
DOI: 10.18276/er.2018.34-08 · ISSN: 1428-278X