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
Monograph 2024
Authors / editors: Dawid Czesyk
Published in: Rozprawy i Studia
Social participation in shaping the territorial division of the state
The territorial division of the state constitutes an element of its system. It serves the purposes of proper organization of the state and its bodies, ensuring effective completion of public tasks. It enables …
DOI: 10.18276/978-83-7972-817-6 · ISBN: 978-83-7972-816-9 · ISSN: 0860-2751
Monograph 2024
Authors / editors: Małgorzata Gorzałczyńska-Koczkodaj, Krystyna Nizioł, Elżbieta Ociepa-Kicińska
Published in: Rozprawy i Studia
The decentralization of local government and the introduction in Poland of its three-tier division has been linked to the assignment to municipalities, counties and provinces of the implementation of certain public tasks, performed as own or commissioned tasks. The literature of …
DOI: 10.18276/978-83-7972-677-6 · ISBN: 978-83-7972-676-9 · ISSN: 0860-2751
Article 2022
Authors / editors: Jarosław Komża, Justyna Wieczorkiewicz-Molendo
Published in: Europa Regionum
The article refers to key rules and ways of implementing a development strategy. In other words, it concentrates on the organization of the strategy implementation as a part of the territorial unit management. It describes system solutions, focusing on the development undertaking…
DOI: 10.18276/er.2022.38-15 · ISSN: 1428-278X
Article 2022
Authors / editors: Grzegorz Kaczmarek, Iwona Borkowska
Published in: Europa Regionum
The article addresses the issue of access to social knowledge (self-knowledge) about managed communities by the local government administration and the ability to use it. Based on research and consultancy experience, the authors argue that social research, undertaken and inspired…
DOI: 10.18276/er.2022.38-06 · ISSN: 1428-278X
Article 2022
Authors / editors: Janusz Szewczuk
Published in: Europa Regionum
The article proposes a practically oriented concept to integrate the development management system of a municipality. For this purpose, it identifies the key stages of implementation and functioning of the development management system, which are: 1) organization of the process; …
DOI: 10.18276/er.2022.38-04 · ISSN: 1428-278X
Article 2022
Authors / editors: Jarosław Górski, Tomasz Potkański, Ryszard Grobelny
Published in: Europa Regionum
The article introduces the topics of the following papers. The subject of this introductory article is the current challenges in defining a model of development of Polish territorial self-government units. Special attention will be paid to the identification of conditions and cha…
DOI: 10.18276/er.2022.38-01 · ISSN: 1428-278X
Article 2022
Authors / editors: Krzysztof Kłak
Published in: Studia Administracyjne
The aim of this study is to present and assess the methods of public management in local government units. For this purpose, the author used the dogmatic-legal method and analyzed the literature. The sources supporting the budget and its expenses have been indicated. This article…
DOI: 10.18276/sa.2022.15-05 · ISSN: 2080-5209
Article 2019
Authors / editors: Marek Stawecki
Published in: Studia Administracyjne
The Act of 21 August 1997 on real estate management specifies two modes in which real estate which is property of the State Treasury or of a local government unit can be transferred or given in perpetual usufruct – a tender and non-tender mode. The real estate resources are the b…
DOI: 10.18276/sa.2019.11-08 · ISSN: 2080-5209
Article 2018
Authors / editors: Paweł Reczulski
Published in: Ekonomiczne Problemy Usług
Local government units maintain a strict and inflexible budgetary policy, very often insufficient for the tasks and objectives set out in the scope of spending funds for the implementation of the most important needs. State budget determination mechanisms for a given local govern…
DOI: 10.18276/epu.2018.133/1-21 · ISSN: 1896-382X
Article 2018
Authors / editors: Przemysław Pluskota
Published in: Ekonomiczne Problemy Usług
Local government units are an attractive client for each bank. Cooperative banks have also seen it increasingly and more willingly to cooperate. They offer their services to smaller local governments. Local character and responsibility for the development of the region stimulate …
DOI: 10.18276/epu.2018.133/1-20 · ISSN: 1896-382X
Article 2018
Authors / editors: Małgorzata Ofiarska
Published in: Ekonomiczne Problemy Usług
. Starting from January 1, 2010, self-government budgetary establishments may be created, but the powers of the bodies of local self-government units (units) have been significantly reduced in terms of their creation or transformation. The restrictions are of a subjective and obj…
DOI: 10.18276/epu.2018.133/1-18 · ISSN: 1896-382X
Article 2018
Authors / editors: Dorota A. Hałaburda
Published in: Ekonomiczne Problemy Usług
The aim of this paper is to analyses reasons and benefits to use sale and leaseback operations by local government units. The main method to discuss the chosen topic is descriptive method. Sale and leaseback operations are products that allows obtaining financial resources the l…
DOI: 10.18276/epu.2018.133/1-11 · ISSN: 1896-382X
Article 2018
Authors / editors: Małgorzata Gorzałczyńska-Koczkodaj, Rafał Koczkodaj
Published in: Ekonomiczne Problemy Usług
The article provided the characteristics of particular types of designated subsidies, with regard to their specific character of the public expense category. The amount of the subsidies donated to various purposes in the years 2014-2018 was also analysed on the basis of the budge…
DOI: 10.18276/epu.2018.133/1-09 · ISSN: 1896-382X
Article 2018
Authors / editors: Małgorzata Dworakowska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The goal of this article is to present conditions for the operation of Poland’s local government units in the 2007–2016 period from the perspective of these entities’ finances. The subject is considered with regard to major changes which took place in the economic envir…
DOI: 10.18276/frfu.2018.92-39 · 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: Małgorzata Gorzałczyńska-Koczkodaj, Rafał Koczkodaj
Published in: Ekonomiczne Problemy Usług
The article presents main methods and rules of the financial management of households and general government sector units. It focuses on presenting similarities and differences between the two, as well as methods simplifying efficiency of financial management in analysed sectors.
DOI: 10.18276/epu.2017.129-09 · ISSN: 1896-382X
Article 2017
Authors / editors: Beata Zofia Filipiak, Marek Dylewski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – undertaking discussions aimed at defining the concept of financial potential in the logistical support of the operations in crisis situations and to determine the mutual dependencies between the financial and logistical potential in case of supporting the government’s a…
DOI: 10.18276/frfu.2017.89/1-28 · ISSN: 2450-7741
Article 2017
Authors / editors: Krzysztof Hauke
Published in: Studia Informatica Pomerania
Regardless of the organization we are dealing with, the most important element in the decision-making process is information. The municipality as a unit of local government, in order to achieve a stakeholder objective, must process the information. Due to the ever-increasing coll…
DOI: 10.18276/si.2017.43-04 · ISSN: 2451-0424
Article 2017
Authors / editors: Beata Zofia Filipiak, Marek Dylewski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Analysis of the current state and assessment of the development of the transaction of public-private partnership in Poland (PPP) in terms of the types of investments and used financial engineering. Methodology of the study – an analysis of the empirical material is base…
DOI: 10.18276/frfu.2017.1.85-47 · ISSN: 2450-7741
Article 2017
Authors / editors: Łukasz Żabski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Assess the financial situation of commercial companies in which shares are municipalities from the province of Lower Silesia.
Design/methodology/approach – The study was conducted on the financial data of selected companies with the municipalities of Lower Silesia in 2…
DOI: 10.18276/frfu.2017.89/1-13 · ISSN: 2450-7741
Article 2017
Authors / editors: Małgorzata Dworakowska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The article aims to present the specific characteristics of finance management in local government units in the context of implementation of investments by these entities. These reflections are envisaged with consideration given to the analysis of investment activity of…
DOI: 10.18276/frfu.2017.89/1-27 · ISSN: 2450-7741
Article 2016
Authors / editors: Piotr Sołtyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The main aim of this article is to attempt to present the organizational assumptions of the internal audit in the process of inventory carried in the local government unit. Research methodology – The adopted research goal meant that the methodology of the study focused …
DOI: 10.18276/frfu.2016.84/1-19 · ISSN: 2450-7741
Article 2016
Authors / editors: Beata Zaleska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The aim of this paper is to present the results of research on preserving the independence of internal auditors employed under a contract of employment and performing internal audit services to local government units and state administrative entities. The research methodology inc…
DOI: 10.18276/frfu.2016.84/1-13 · ISSN: 2450-7741
Article 2016
Authors / editors: Iwona Majchrzak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The article presents the spirit and scope of the PRI method as an alternative tool for monitoring and evaluating the standards of management control in local government units. The article summarizes the advantages and limitations of using this method in practice. Design…
DOI: 10.18276/frfu.2016.84/1-10 · ISSN: 2450-7741
Article 2016
Authors / editors: Monika Krajewska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The goal of this article is to analyse the concept of self-assessment as a tool of management control and its practical applications in management of a local government unit. Methodology – The analysis was conducted concerning both formal principles of its functioning a…
DOI: 10.18276/frfu.2016.84/1-09 · ISSN: 2450-7741
Article 2016
Authors / editors: Olga Szołno
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Presenting the importance of efficiency, effectiveness and measures for their research, including assessing the measures in the selected local government unit. Design/methodology/approach – The analysis of literature, legislation, the source materials, observation and i…
DOI: 10.18276/frfu.2016.84/1-08 · ISSN: 2450-7741
Article 2016
Authors / editors: Maria Jastrzębska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the paper is to discuss the essence of efficiency in economy sciences and management sciences. There also have be done research on conditions of measuring local government units expenditures efficiency. Design/methodology/approach – The method to discuss …
DOI: 10.18276/frfu.2016.84/1-04 · ISSN: 2450-7741
Article 2016
Authors / editors: Justyna Łukomska-Szarek
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – This paper focuses on the investigations of own revenues and the level of self-financing in local self-governments in terms of ratio analysis in Poland. Design/methodology/approach – Based on theoretical considerations of self-financing in local self-government units, t…
DOI: 10.18276/frfu.2016.4.82/1-64 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Kowalczyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Aim – an attempt to present the potential of corporate social responsibility reporting in local government units. Methodology of the research – The elaboration is based on the methodology of literature research and a case study. In order to present the principles of making corpor…
DOI: 10.18276/frfu.2016.4.82/1-61 · ISSN: 2450-7741