Article 2026
Authors / editors: Paulina Jachimowicz-Jankowska
Published in: Acta Iuris Stetinensis
The permanent and continuous deterioration of the natural environment requires active responding to these phenomena on the part of public authorities. Any activity involving the appropriate management of environmental protection processes is part of the framework of the state’s g…
DOI: 10.18276/ais.2026.58-04 · ISSN: 2083-4373
Article 2024
Authors / editors: Jakub Marchewka
Published in: Studia Administracyjne
Corporate governance is a complex issue of a practical nature that is of interest to such sciences as law, management, economics and accounting. Corporate governance refers to a system of complementary institutions (legal and economics) to ensure the proper and effective function…
DOI: 10.18276/sa.2024.19-04 · ISSN: 2080-5209
Article 2018
Authors / editors: Robert Michalski
Published in: Europa Regionum
Westpomeranian Region is not a leader when it comes to level of innovation of the economy in Poland. It causes an effect in the condition of the local start-up scene, which neither is mentioned among the leading Polish ecosystems (Warsaw, Wroclaw and Krakow are the leaders) nor c…
DOI: 10.18276/er.2018.37-03 · ISSN: 1428-278X
Article 2018
Authors / editors: Przemysław Pluskota
Published in: European Journal of Service Management
Micro-, small- and medium-sized enterprises encounter many barriers to their activity, one of the major ones being the limited access to capital and its sources. A significant role in overcoming the obstacles connected with inadequate access to capital is played by the special fu…
DOI: 10.18276/ejsm.2018.28/2-40 · ISSN: 2450-8535
Article 2018
Authors / editors: Anna Bera
Published in: European Journal of Service Management
The subject of this article are insurance crime and instruments to counteract them. Insurance fraud covers both criminal offenses and economic crimes, whose common feature is that they infringe the interests of the insurance sector, regardless of their source. Only in the U.S. an…
DOI: 10.18276/ejsm.2018.28/1-02 · ISSN: 2450-8535
Article 2018
Authors / editors: Przemysław Pluskota
Published in: European Journal of Service Management
One of the goals of the Cohesion Policy is ensuring the conditions for economic growth, well-being and social integration in the European Union. As a result of the policy, the differences in the economic development should be decreased. Repayable assistance is becoming the more a…
DOI: 10.18276/ejsm.2018.27/2-42 · ISSN: 2450-8535
Article 2018
Authors / editors: Agnieszka Żołądkiewicz-Kuzioła
Published in: Ekonomiczne Problemy Usług
Public aid is a special form of state aid or from state sources granted to entrepreneurs. Enterprises expect support, among others through preferential rules for granting tax reliefs. The aim of the study is to analyze the terms of granting state aid to entrepreneurs in the form …
DOI: 10.18276/epu.2018.132-14 · ISSN: 1896-382X
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: Monika Semik
Published in: Pedagogika Szkoły Wyższej
In contemporary music education great attention is paid to the need for various forms of musical expression.
This applies to all stages of education, and in a special way forms of education students preparing for
the role of kindergarten teacher and a teacher of classes I to II…
DOI: 10.18276/psw.2017.1-10 · ISSN: 2083-4381
Article 2018
Authors / editors: Tomasz Grabia
Published in: Studia i Prace WNEiZ US
The aim of the article is to identify the factors hindering the effective impact of fiscal policy on the economy. Analysis of these factors reveals a number of problems faced by decision makers regardless of whether they adopt a strategy of expansionary or contractionary fiscal p…
DOI: 10.18276/sip.2018.51/3-09 · ISSN: 2450-7733
Article 2018
Authors / editors: Iwona Majchrzak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose - The purpose of this article is to present the essence and scope of accounting instruments for needs managing environmental protection costs.
Methodology of research - The study of the article was preceded by literature studies. The main method used in the article is t…
DOI: 10.18276/frfu.2018.94/1-20 · ISSN: 2450-7741
Article 2018
Authors / editors: Agnieszka Judkowiak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Analysis of the scope of information on financial instruments in the management commentaries and its comparison with disclosures regarding financial instruments in the financial statements of listed companies.
Design/methodology/approach – In the part devoted to the ch…
DOI: 10.18276/frfu.2018.94/1-10 · ISSN: 2450-7741
Article 2018
Authors / editors: Grażyna Ancyparowicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The reckless pursuit of fast and high profits from investment portfolios set off a selfenhancing mechanism of ever faster turnover of monies in the financial operations, which endangers stability of global financial markets and might engender the worldwide crisis in the…
DOI: 10.18276/frfu.2018.92-34 · ISSN: 2450-7741
Article 2017
Authors / editors: Dorota A. Hałaburda
Published in: Ekonomiczne Problemy Usług
The aim of this paper is to analyses reasons, benefits and effects to use non-standard instruments by local government units. The main method to discuss the chosen topic is descriptive method. Non-standard instruments are: sale and leaseback, sell-buy back transaction, unnamed co…
DOI: 10.18276/epu.2017.129-11 · ISSN: 1896-382X
Article 2017
Authors / editors: Janina Jędrzejczak-Gas, Anetta Barska, Joanna Wyrwa
Published in: Studia i Prace WNEiZ US
Local governments have at their disposal a number of instruments that can stimulate the development of local entrepreneurship. In many municipalities, the influence of local authorities on the environment of local entrepreneurs proves inconsistent and devoid of complexity. The ne…
DOI: 10.18276/sip.2017.47/3-10 · ISSN: 2450-7733
Article 2017
Authors / editors: Józef Frąś, Tomasz Frąś, Marcin Frąś
Published in: Studia i Prace WNEiZ US
Modern companies operating in the conditions of globalization of the world economy, and thus operating in a growing interdependence and integration of the countries, societies, economies, cultures, in a highly competitive and dynamic changes in the environment should have adequat…
DOI: 10.18276/sip.2017.50/3-01 · ISSN: 2450-7733
Article 2017
Authors / editors: Małgorzata Rutkowska, Łukasz Popławski
Published in: Studia i Prace WNEiZ US
The paper presents economic instruments of economic policy and environmental protection. Later in the study, the authors pointed out what are the ecological insurance and their importance to the economy. In addition, they emphasised that the ecological insurance is a chance to re…
DOI: 10.18276/sip.2017.47/1-04 · ISSN: 2450-7733
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: Dariusz Adamczyk
Published in: Przegląd Zachodniopomorski
In the last three decades of the 11th century, many foreign coins, mostly the so-called cross-deniers from Saxony, flowed into the Polish interior. In addition, the Piasts and several aristocrats, such as Sieciech, minted imitations of cross-deniers and their own coins. Moreover,…
DOI: 10.18276/pz.2017.2-07 · ISSN: 0552-4245
Article 2017
Authors / editors: Małgorzata Rówińska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the article is to indicate areas of the lack of cohesion within polish regulations concerning accounting of financial instruments.
Design/methodology/approach – The critical analysis of the polish accounting law for assessing the conformity of nancial instr…
DOI: 10.18276/frfu.2017.88/1-18 · ISSN: 2450-7741
Article 2016
Authors / editors: Agnieszka Judkowiak, Krzysztof Dziadek
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to verify disclosures about financial risk management in listed companies, as well as the presentation of the procedures of different types of risks in selected companies of the petroleum industry. Research methodology – Literature studies…
DOI: 10.18276/frfu.2016.84/1-28 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Brojakowska-Trząska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The expansion of business outside the home country, resulting in the place-internationalization of its business, does not happen by accident. As capital becomes more mobile and new technologies facilitate communication, national borders have become more permeable for business ope…
DOI: 10.18276/frfu.2016.4.82/1-74 · ISSN: 2450-7741
Article 2016
Authors / editors: Barbara Bartkowiak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The practical usage of innovation support instruments (financial and non-financial) is presented in the article on the basis of the example of the Polish Entrepreneurs’ Foundation (PEF). Moreover, the thesis of external support influence on increasing effectiveness and shortening…
DOI: 10.18276/frfu.2016.4.82/1-48 · ISSN: 2450-7741
Article 2016
Authors / editors: Maurizio Lanfranchi, Carlo Giannetto, Angelina DePascale, Yulia Khachatryan
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The research objective is to analyse the economic and financial dynamics of an agricultural cooperative in a start-up phase. Design/methodology/approach – The research starts from an analysis of the alternative forms of product marketing, which is necessary to identify …
DOI: 10.18276/frfu.2016.4.82/1-09 · ISSN: 2450-7741
Article 2016
Authors / editors: Edward Pielichaty
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
In the below article the author outlines the application of the duration analysis in the risk manage-ment of interest rate in the bank’s balance, as opposed to individual portfolios. It appears that the utilisation of the duration method in research on risk associated with the in…
DOI: 10.18276/frfu.2016.2.80/2-38 · ISSN: 2450-7741
Article 2016
Authors / editors: Beata Dratwińska-Kania
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the aim of the paper is to compare accounting laws and regulations regarding financial instruments valuation issued by IFAS and those used in Poland and analysis tools balance policy regarding ownership of financial assets. Design/Methodology/Approach – the research met…
DOI: 10.18276/frfu.2016.2.80/2-05 · ISSN: 2450-7741
Article 2016
Authors / editors: Marek Suchanek
Published in: Studia Administracyjne
Social communication is a process of communication between individuals, groups or institutions. The primary goal of social communication in public administration is to ensure transparency by informing about the activities and tasks, to create positive change in the image of the a…
DOI: 10.18276/sa.2016.8-10 · ISSN: 2080-5209
Article 2016
Authors / editors: Anna Bera
Published in: Marketing i Zarządzanie
Increasing the competitiveness of micro, small and medium-sized enterprises remains a priority in the new financial perspective. Strengthening research, technological development and innovation are a grid imposed on all the activities and instruments offered under a new pool of f…
DOI: 10.18276/miz.2016.43-20 · ISSN: 2450-775X
Article 2016
Authors / editors: Barbara Bartkowiak
Published in: Marketing i Zarządzanie
In the last decade (2005–2015) Polish Enterpreneurs Foundation has ensured complementary ecosystem of supporting entrepreneurs through implementation of financial engineering instruments (loans, guarantees, seed capital and business angels investments) in Poland. Business Support…
DOI: 10.18276/miz.2016.43-19 · ISSN: 2450-775X
Article 2016
Authors / editors: Beata Skubiak
Published in: Studia i Prace WNEiZ US
Innovative proposals regarding rural development policy for 2014–2020 can be successful in the implementing of measures aimed at increasing the capacity of UE Member States to support rural enterprises in accessing the funds they need to develop their business. Financial engineer…
DOI: 10.18276/sip.2016.46/2-11 · ISSN: 2450-7733