Polityki Europejskie Finanse i Marketing最新文献_第4页

CHANGE IN THE LEVEL OF CORPORATE LENDING IN POLAND DURING THE COVID-19 PANDEMIC 2019冠状病毒病大流行期间波兰企业贷款水平的变化

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.9

Mateusz Śliwa, Aleksandra Kłosowska

引用次数: 0

E-LEARNING CHALLENGES IN POLAND DURING THE COVID-19 PANDEMIC 2019冠状病毒病大流行期间波兰的电子学习挑战

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.7

Agieszka Parlińska

引用次数: 1

INFLATION AND PRODUCTION COSTS OF SELECTED AGRICULTURAL PRODUCTS IN POLAND IN 2022 2022年波兰选定农产品的通货膨胀和生产成本

Polityki Europejskie Finanse i Marketing Pub Date : 2022-06-30 DOI: 10.22630/pefim.2022.27.76.8

M. Podstawka

{"title":"INFLATION AND PRODUCTION COSTS OF SELECTED AGRICULTURAL PRODUCTS IN POLAND IN 2022","authors":"M. Podstawka","doi":"10.22630/pefim.2022.27.76.8","DOIUrl":"https://doi.org/10.22630/pefim.2022.27.76.8","url":null,"abstract":"The aim of the paper is to present measures taken in recent years by state public authorities that affect inflation in Poland. An assessment was made of the growth in prices for purchased agricultural inputs, which was correlated with cost structures, and on this basis an increase in the production costs of basic agricultural products in 2022 was estimated. This projected increase in production costs was then related to estimated income. This made it possible to determine their growth, which would allow the current level of agricultural income to be maintained. The government rescue measures triggered by COVID-19 had three main sources of funding: expenditure of the state budget and the budget of European funds - PLN 23.2 billion, COVID-19 Counteracting Fund - PLN 92.7 billion, and financial shields of the Polish Development Fund - PLN 63.5 billion, While the government's intervention activities, under the conditions of the crisis, should be assessed positively, their methods of implementation should be assessed critically. Financial support under the shields was given to companies that showed a decline in turnover caused by the coronavirus pandemic. As a result, those companies that may have deliberately created the conditions to receive support were supported. In all analyzed types of agricultural crop production activities in 2022, there will be an increase in the cost of their production by about 50-60%. The exception will be the production of rye, where the cost increase will be even higher.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73161921","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

ESTIMATION OF FINANCIAL STABILITY OF AGRARIAN ENTERPRISES IN UKRAINE 乌克兰农业企业财务稳定性评估

Polityki Europejskie Finanse i Marketing Pub Date : 2021-12-30 DOI: 10.22630/pefim.2021.26.75.11

N. Davidenko, Natalia Wasilewska

引用次数: 0

DOES THE SHADOW ECONOMY AFFECT FOREIGN DIRECT INVESTMENT? CASE STUDY OF POLAND AND POLISH REGIONS 影子经济会影响外国直接投资吗?波兰及波兰地区个案研究

Polityki Europejskie Finanse i Marketing Pub Date : 2021-12-30 DOI: 10.22630/pefim.2021.26.75.10

A. Buszko

引用次数: 0

Finansowe i społeczne aspekty prywatyzacji oszczędności emerytalnych

Polityki Europejskie Finanse i Marketing Pub Date : 2021-12-30 DOI: 10.22630/pefim.2021.26.75.9

Grażyna Ancyparowicz

{"title":"Finansowe i społeczne aspekty prywatyzacji oszczędności emerytalnych","authors":"Grażyna Ancyparowicz","doi":"10.22630/pefim.2021.26.75.9","DOIUrl":"https://doi.org/10.22630/pefim.2021.26.75.9","url":null,"abstract":"Prywatyzacja funduszy emerytalnych w Polsce rozpoczęła się w 1999 r., kiedy system zdefiniowanego świadczenia zastąpiono systemem zdefiniowanej składki, w następnych latach sukcesywnie likwidując niemal wszystkie uprawnienia pracownicze. Podział składki między OFE a ZUS wygenerował ogromny (sięgający 300 mld zł) dług publiczny, którego obsługa była rujnująca dla budżetu państwa. Pod presją procedury nadmiernego deficytu, nałożonej na Polskę przez Unię Europejską, zainicjowano proces likwidacji tych funduszy, aby poprawić wynik polskiego sektora general government, co zakończyło się powodzeniem, ale prowadziłoby w kilkunastoletniej perspektywie do całkowitej likwidacji OFE. Może temu zapobiec „Plan Budowy Kapitału”, który polega na wzmocnieniu rynku kapitałowego, ale niesie za sobą poważne ryzyko zagrożenia ubóstwem i wywłaszczenia osób, które weszły na rynek pracy po 1990 r. lub później. Prywatyzacja aktywów OFE przekreśla bowiem szanse na wzmocnienie publicznego systemu zabezpieczenia społecznego, a nowe obciążenia związane z przymusowym tworzeniem kapitałowego filara emerytalnego mogą negatywnie wpłynąć na kondycję i rozwój małych i średnich przedsiębiorstw produkcyjnych i usługowych, a tym samym znacznie osłabić potencjał realnej sfery polskiej gospodarki.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72826354","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

PARTNERSHIP IN OPEN INNOVATIONS – EXPERIENCE FROM THE AGRICULTURAL MARKET: POLAND CASE STUDY 开放式创新中的伙伴关系——来自农业市场的经验:波兰案例研究

Polityki Europejskie Finanse i Marketing Pub Date : 2021-12-30 DOI: 10.22630/pefim.2021.26.75.12

Zenon Pokojski

引用次数: 0

MEASUREMENT OF THE EFFECTIVENESS OF PUBLIC AID FOR FARMS IN POLAND 衡量波兰农场公共援助的有效性

Polityki Europejskie Finanse i Marketing Pub Date : 2021-12-30 DOI: 10.22630/pefim.2021.26.75.13

M. Wigier, M. Podstawka

引用次数: 0

METHODOLOGY OF COST RECORDING AND ACCOUNTING IN DAIRY COOPERATIVES 乳品合作社成本记录和会计方法

Polityki Europejskie Finanse i Marketing Pub Date : 2021-07-15 DOI: 10.22630/pefim.2021.25.74.8

M. Ganc, M. Wasilewski

{"title":"METHODOLOGY OF COST RECORDING AND ACCOUNTING IN DAIRY COOPERATIVES","authors":"M. Ganc, M. Wasilewski","doi":"10.22630/pefim.2021.25.74.8","DOIUrl":"https://doi.org/10.22630/pefim.2021.25.74.8","url":null,"abstract":"The purpose of the research is to present the theoretical and practical aspects of determining the unit cost of producing dairy products in what is defined as a \"typical\" dairy cooperative. The Euclideanand urban distance method was used to determine a typical object with n = 88 dairy cooperatives – the following set of variables was defined, which are common to all cooperatives and reflect the sizeand specificity of cooperative units on the milk market in Poland. The selected cooperative provides a procedure for calculating the unit costs of dairy products on the basis of a detailed case study. Thefull cost account used in cooperatives does not provide cost information for management decisions.Indirect cost accounting using contractual factors does not provide reliable cost data. An important issue in determining the coefficients is the adoption of a measure which reflects the actualrelationship between cost and cost carrier, a product which, in the case of dairy products, may be difficult. It would be appropriate to attempt to introduce a variable cost account in dairy cooperativesin order to avoid the contractual assignment of indirect costs to products. The main problem highlighted by the authors is the lack of an adequate information system for the cost accounting indairy cooperatives. The implementation of such solutions would allow managers of a dairy cooperative to make appropriate (short-term) decisions in terms of developing an assortmentstructure based on data e.g. on profitability at the level of individual products.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77258712","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

RESULTS OF FUNCTIONING OF PUBLIC UNIVERSITIES: ESTABLISHING A SET OF RATIOS PROVIDING RELIABLE MANAGEMENT INFORMATION BASED ON DATA DERIVED FROM AN ENTITY'S REPORTS 公立大学运作的结果:建立一套比率，根据实体报告的数据提供可靠的管理信息

Polityki Europejskie Finanse i Marketing Pub Date : 2021-06-30 DOI: 10.22630/pefim.2021.25.74.6

Jarosław Karpacz, A. Pisarska

{"title":"RESULTS OF FUNCTIONING OF PUBLIC UNIVERSITIES: ESTABLISHING A SET OF RATIOS PROVIDING RELIABLE MANAGEMENT INFORMATION BASED ON DATA DERIVED FROM AN ENTITY'S REPORTS","authors":"Jarosław Karpacz, A. Pisarska","doi":"10.22630/pefim.2021.25.74.6","DOIUrl":"https://doi.org/10.22630/pefim.2021.25.74.6","url":null,"abstract":"The aim of the study is to define a set of ratios, enabling multidimensional assessment of the activity of public universities as units of the public finance sector, in order to improve theefficiency of their management. The selection of appropriate ratios, which are also highly reliable in relation to occurring phenomena and processes, becomes a useful management tool. Hence, thecontent of the study includes a comprehensive measurement of a university's results. Empirical research was conducted at a deliberately selected multi-disciplinary university, i.e. an entityconducting research and didactic activities in many fields of science. The empirical material was collected using information derived from financial statements and analytical information from theaccounting books of the analyzed entity. The study covered the years from 2015 to 2019. The conducted empirical research provided evidence in the light of which the developed set of ratioshas a high management usefulness, as it allowed to assess the state of processes taking place in the examined unit.","PeriodicalId":34405,"journal":{"name":"Polityki Europejskie Finanse i Marketing","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79060284","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