Polityki Europejskie Finanse i Marketing最新文献_第3页

THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK 乌克兰能源系统的演变和风险条件下能源公司管理会计的组织

Polityki Europejskie Finanse i Marketing Pub Date : 2022-12-30 DOI: 10.22630/pefim.2022.28.77.16

L. Gutsalenko, Oleksandr Hutsalenko, U. Marchuk, S. Zabolotnyy

{"title":"THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK","authors":"L. Gutsalenko, Oleksandr Hutsalenko, U. Marchuk, S. Zabolotnyy","doi":"10.22630/pefim.2022.28.77.16","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.16","url":null,"abstract":"An essential prerequisite for the development of Ukraine is a rationally formed energy system that covers the electricity demand of society and assures the smooth functioning of the national economy. The study presents the characteristics of different types of power plants in Ukraine, such as thermal, hydraulic, nuclear, geothermal, and tidal. Furthermore, the share of Ukraine’s contribution to the energy supply of other countries is indicated. Today, the United Energy System of Ukraine is one of Europe’s most significant energy com- plexes with seven regional electric power systems (REES), including Dnipro, Western, Crimean, Southern, Southwestern, Northern, and Central. The research presents the structure of electricity consumption by consumer groups in Ukraine. It indicates the extent of the destruction of Ukraine’s energy capacities by Russia’s invasion. The issue of developing electricity production from alternative energy sources in Ukraine is discussed. Permanent risks and the threat of destruction of energy system objects encourage managers of economic entities to carefully search for quick and accurate problem-solving tools for avoiding critical situations. The accounting system, in particular, management accounting, provides the in- formational component that satisfies the timeliness of providing boards with recommendations on making managerial decisions. The study highlights and describes the stages of implementation of management accounting in energy supply companies in Ukraine. The effectiveness of management accounting in this aspect is emphasized.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"165 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76874649","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}

引用次数: 0

THE SCALE OF CORPORATE BANKRUPTCIES DURING THE COVID-19 PANDEMIC COVID-19大流行期间企业破产的规模

Polityki Europejskie Finanse i Marketing Pub Date : 2022-12-30 DOI: 10.22630/pefim.2022.28.77.12

K. Boratyńska

引用次数: 0

OPERATING SURPLUS OF LGUS IN THE CONTEXT OF LEGAL CHANGES RESULTING IN A DECLINE OF LGUS' CURRENT INCOME FROM PIT 法律变更背景下地方政府的经营盈余导致地方政府当期收入下降

Polityki Europejskie Finanse i Marketing Pub Date : 2022-12-30 DOI: 10.22630/pefim.2022.28.77.18

I. Kowalska

{"title":"OPERATING SURPLUS OF LGUS IN THE CONTEXT OF LEGAL CHANGES RESULTING IN A DECLINE OF LGUS' CURRENT INCOME FROM PIT","authors":"I. Kowalska","doi":"10.22630/pefim.2022.28.77.18","DOIUrl":"https://doi.org/10.22630/pefim.2022.28.77.18","url":null,"abstract":"The issue of an operating surplus of local government units (LGUs) is gaining significance due to, inter alia, the enactment of legal changes resulting in a decline in the current income of LGUs from PIT. The purpose of the research is evaluation of the development of the LGUs' operating surplus in the context of legal changes (enacted in 2019-2022) causing the said decline as well as the evaluation of the mechanisms compensating LGUs for that decline. The following were applied to accomplish the research objective:(1) quantitative analysis, taking into consideration the data of the Ministry of Finance presented in the reports on LGUs' budget implementation for 2020-2021 and multi-annual financial forecasts for the LGUs’ budget plan for 2022; (2) review of source literature and legislation related to the research subject. The analysis performed for the years 2020-2022 shows that the period of growth in the value of the operating surplus in all types of LGUs in 2021 in comparison to 2020 is followed by a significant decline in its value in 2022 (as planned). Across Poland, this applies to: municipalities, cities with county rights and voivodeships. Whereas, in the case of counties (on a Poland-wide scale), no operating surplus has been planned at all for 2022. The above situation may result not only in a decline in the capacity to finance investments from the operating surplus in LGUs, but also in the differentiation of these capacities within specific LGU types. Increased differentiation of this phenomenon in specific local governments may be affected by, inter alia, the adopted system of criteria of distribution of funds as part of the compensation for the decline in current income from PIT (especially in the development part of the general subsidy).","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85641931","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}

引用次数: 0

POLAND’S “FAMILY 500+” PROGRAM AS AN OPPORTUNITY TO SOLVE THE PROBLEMS OF FAMILY AND DEMOGRAPHIC POLICY 波兰的“家庭500+”计划作为解决家庭和人口政策问题的机会

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.5

A. Milewska, Daniel Błażejczyk

引用次数: 0

SOCIALLY RESPONSIBLE INVESTING AS THE DI-RECTION OF CAPITAL MARKET DEVELOPMENT 社会责任投资是资本市场发展的方向

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.4

G. Michalczuk, Urszula Konarzewska

{"title":"SOCIALLY RESPONSIBLE INVESTING AS THE DI-RECTION OF CAPITAL MARKET DEVELOPMENT","authors":"G. Michalczuk, Urszula Konarzewska","doi":"10.22630/pefim.2022.27.76.4","DOIUrl":"https://doi.org/10.22630/pefim.2022.27.76.4","url":null,"abstract":"Socially responsible investing (SRI) is becoming an increasingly fast-growing segment of the capital market. It refers to transactions in which the investment objective is determined not only by financial criteria (expected rate of return and risk) but also by non-financial aspects related to environmental, social and corporate governance (ESG) issues. The aim of the article is to diagnose socially responsible investing in the capital markets in spatial terms. An additional aim is to identify the strategies implemented by investors in individual markets. The classical methods of research were used in this article, such as the study of the literature concerning socially responsible investing and the method of desk research based on documents showing global trends in socially responsible investing in terms of value and investment strategies used by investors. Referring to statistics, it can be seen that socially responsible investing becomes a significant form of locating funds in a global capital market. In 2020, the global value of the SRI market amounted to over USD 35 trillion. However, it is not a homogeneous market, as evidenced by the varying rates of development of socially responsible investing in different regions of the world. It is also a market that evolves in terms of the investment strategies used. This is reflected in moving away from making investment decisions mainly with the use of negative/exclusionary screening to investments made on the basis of ESG integration.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"138 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88721944","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}

引用次数: 0

FINANCIAL STABILITY OF RURAL MUNICIPALITIES IN POLAND’S LUBLIN VOIVODESHIP IN 2016-2020 2016-2020年波兰卢布林省农村自治市的财政稳定

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.2

A. Gałecka, M. Ganc

{"title":"FINANCIAL STABILITY OF RURAL MUNICIPALITIES IN POLAND’S LUBLIN VOIVODESHIP IN 2016-2020","authors":"A. Gałecka, M. Ganc","doi":"10.22630/pefim.2022.27.76.2","DOIUrl":"https://doi.org/10.22630/pefim.2022.27.76.2","url":null,"abstract":"The stability of public services and the financial situation of local governments has a significant impact on a nation’s economic development. It also affects the long-standing process of political reforms aimed at promoting the efficiency of public sector units, their balanced budgets and financial stability. It is a concept defined in different ways, which is due, among other things, to its multifaceted nature and the lack of precisely defined measures to assess this phenomenon. The main objective of the paper was to assess the financial stability of rural municipalities in Poland’s Lublin voivodeship in 2016-2020. Within the framework of the main objective, ratio analysis and survey research was conducted. The paper was based on the study of literature on the subject, reports on the implementation of budgets in the studied municipalities published by the Regional Chamber of Accounts in Lublin, and a survey questionnaire. Based on the analyses, it was found that the studied municipalities in 2016-2020 recorded sustainability in terms of fiscal policy, and a stable level of financial liquidity and debt, albeit with a relatively low level of revenue independence. The crisis in 2020 caused by the Covid-19 pandemic caused a significant increase in the current expenditures of local government units compared to revenues, which were less than planned, although it did not significantly worsen the financial performance of the surveyed municipalities. In the opinion of the respondents (heads of rural municipalities), the vast majority of rural municipalities in the Lublin voivodeship were financially stable and the Covid-19 pandemic generally did not have a significant impact on their levels of stability.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76570721","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}

引用次数: 0

THE IMPACT OF THE CORONAVIRUS (COVID-19) PANDEMIC ON INVESTORS’ BEHAVIOUR IN THE LIGHT OF BEHAVIOURAL FINANCE 从行为金融学的角度分析新冠肺炎疫情对投资者行为的影响

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.10

Marta Wiśniewska

引用次数: 0

ACCESSIBILITY OF FINANCIAL INFORMATION IN RELATION TO CHANGES IN SIZE OF ENTITIES CAUSED BY THE COVID‐19 CRISIS 与covid - 19危机导致的实体规模变化相关的财务信息的可获取性

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.3

M. Garstka

{"title":"ACCESSIBILITY OF FINANCIAL INFORMATION IN RELATION TO CHANGES IN SIZE OF ENTITIES CAUSED BY THE COVID‐19 CRISIS","authors":"M. Garstka","doi":"10.22630/pefim.2022.27.76.3","DOIUrl":"https://doi.org/10.22630/pefim.2022.27.76.3","url":null,"abstract":"The consequences of the Covid-19 pandemic on the quality and scope of financial information prepared by accounting are complex. The scope of the financial statement and the obligation to audit depend on the classification of units based on their size. The required scope is narrower for micro and small entities than it is for larger organizations. The crisis may have influenced the size of entities and by that their classification and the scope of information that they need to disclose. The goal of this article is to verify whether post-pandemic demands for information, assuming it will be the same as pre-pandemic, can be fulfilled. The accessibility of information is connected with the level of security of engaging in business activities. Making changes in the criteria of an entity’s inclusion as an SME and in its obligation to audit can be one solution for the problem of insufficient information. The methodology used in this study is analysis of regulations and deductive reasoning. It showed that the effects of the pandemic, particularly the increase in the number of micro and small entities, can limit the accessibility of information. This article contributes to the scientific literature by displaying and justifying the need to verify the classification criteria of businesses and other entities.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"71 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76884034","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}

引用次数: 0

ARE POLISH BANKS STABLE? A SYSTEMIC RISK ANALYSIS 波兰的银行稳定吗?系统性风险分析

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.6

P. Misztal, Marcin Łupiński

引用次数: 0

FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITY 波兰鲁贝尔斯基省小公社的财政独立:对金融稳定的重要性

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.1

A. Cyburt

引用次数: 0