http://hdl.handle.net/11320/13577 2026-06-01T18:28:21Z 2026-06-01T18:28:21Z Jaworzyńska, Magdalena Śmiechowicz, Joanna http://hdl.handle.net/11320/13592 2022-07-20T09:03:27Z 2022-01-01T00:00:00Z

Tytuł: Finansowe aspekty funkcjonowania instytutów badawczych nadzorowanych przez Ministra Zdrowia Autorzy: Jaworzyńska, Magdalena; Śmiechowicz, Joanna Abstrakt: Cel – Niniejszy artykuł poświęcono instytutom badawczym nadzorowanym przez Ministra Zdrowia, a jego celem jest analiza i ocena oraz porównanie sytuacji finansowej 11 funkcjonujących w Polsce podmiotów w kontekście dalszych możliwości funkcjonowania i zdolności do wykonywania zadań, dla których je powołano. Metoda badań – Oceny sytuacji finansowej instytutów badawczych nadzorowanych przez Ministra Zdrowia dokonano, opierając się na analizie bilansu, analizie zysków i strat, analizie wskaźników rentowności, płynności, efektywności i zadłużenia. W opracowaniu posłużono się danymi zawartymi w sprawozdaniach finansowych instytutów badawczych zamieszczanych na stronach internetowych Ministerstwa Zdrowia za lata 2017–2020. Wnioski – Sytuacja finansowa poszczególnych instytutów badawczych jest mocno zróżnicowana, ale generalnie w większości przypadków jest ona zła lub wręcz fatalna. Nie sprzyja to realizacji podstawowego celu, dla którego są one tworzone, tj. prowadzeniu badań i prac rozwojowych oraz ich wdrażaniu. W dłuższym czasie zagraża to wręcz ich istnieniu w obecnej formie organizacyjnej. Oryginalność /wartość /implikacje /rekomendacje – Podjęta w opracowaniu tematyka, choć jest niezwykle ważna i aktualna, nie stanowi obszaru zainteresowań badaczy. Przeprowadzone w nim analizy i sformułowane wnioski wypełniają w pewnym stopniu istniejącą lukę i stanowią przyczynek do dalszych rozważań.; Purpose – This article is devoted to research institutes supervised by the Minister of Health, and its purpose is to analyze, evaluate and compare the financial situation of 11 entities operating in Poland in the context of further possibilities of functioning and the ability to perform the tasks for which they were established. Research method – The financial standing of research institutes supervised by the Minister of Health was assessed based on the balance sheet analysis, profit and loss analysis, analysis of profitability, cash flow, efficiency and debt ratios. The study used data contained in financial statements of research institutes posted on the websites of the Ministry of Health for 2017–2020. Results – The financial condition of individual research institutes is highly varied, but generally in most cases it is bad or even critical. It is not favourable situation to fulfil the basic goal for which they are created, which is research and development works as well as their implementation. In the long period of time, it even threatens their existence in the present organizational form. Originality /value /implications /recommendations – The subject discussed in the study is rarely in the area of interest of researchers, although it is extremely important and up-to-date. The analyses carried out and the conclusions formulated in this article fill the existing gap to some extent and constitute a contribution to further considerations.

2022-01-01T00:00:00Z Guziejewska, Beata Witczak, Izabela http://hdl.handle.net/11320/13591 2022-07-20T09:02:44Z 2022-01-01T00:00:00Z

Tytuł: The Polish Deal’s changes to the tax system versus the compatibility of fiscal policy goals Autorzy: Guziejewska, Beata; Witczak, Izabela Abstrakt: Purpose – An evaluation of changes in the Polish tax system resulting from the governmental prog-ramme called the Polish Deal and an analysis of their consequences for taxpayers with respect to the objectives of a rational and coherent tax system. Research method – A critical analysis of the pertinent literature and tax laws. Conclusions are formu-lated using a deductive method drawing on the achievements of tax theory and the analysis of tax laws. Results – The tax system changes contained in the Polish Deal do not constitute a full-scale reform of the tax system. They were hastily introduced without a thorough analysis of their economic, finan-cial and social consequences. It is disputable whether they will make the tax system fairer as intended and their effects will only be known in the future. Also, they do not ensure compatibility between direct and indirect taxes and do not support the stability of the tax system. Originality/value/implications/recommendations – Tax system changes that are ill-conceived and disre-gard the redistributive function of taxes may have consequences other than expected. The main out-come of a tax system revision should be the compatibility between all fiscal policy goals rather than between some of its elements and the stability and transparency of tax laws. Opis: This article was financed by the KFP under its statutory activity.

2022-01-01T00:00:00Z Iwańczuk-Kaliska, Anna http://hdl.handle.net/11320/13587 2022-07-20T09:02:07Z 2022-01-01T00:00:00Z

Tytuł: Trends in payment intermediation – global perspective of the role of banks and non-banks Autorzy: Iwańczuk-Kaliska, Anna Abstrakt: Purpose – The aim of the paper is to assess the role of banks and non-banks in payments from a global perspective using a comprehensive approach. The considerations are also focused on the determinants of possible changes in this area in the future.Research method – The research methods applied in the study include the literature review and the critical analysis of available empirical research results in the field of payment intermediation. The analy-sis based on desk research is focused on changes in payments trends observed worldwide. Results – The research leads to the conclusion that despite the significant role of nonbank entities on the payment services market, banks continue to be important elements of payment systems. There are no commonly used solutions that are fully separate from banking systems, and there is no doubt that this will not change in the nearest future. However, payment innovations combined with changes in regulations and central bank strategies may alter the use of both bank money and the banking infra-structure in payments.Originality /value / implications /recommendations – The paper contributes to the discussion on trends leading to a change in the role of banks and an increasing role of non-banks in payment intermediation. It investigates the problem from a global perspective and using a comprehensive approach. Its novelty lies also in the approach based on four distinguished stages of the change of the banks’ role in paymentsystems

2022-01-01T00:00:00Z Misztal, Anna http://hdl.handle.net/11320/13586 2022-07-20T09:01:22Z 2022-01-01T00:00:00Z

Tytuł: Sustainable development of manufacturing enterprises in the socio-economic context. The case of Poland and Germany Autorzy: Misztal, Anna Abstrakt: Purpose – The article aims to assess the impact of contemporary external socio-economic deter-minants, including globalization, eco-innovation, social development, and macroeconomic stabilization, on the sustainable development of manufacturing enterprises in Poland and Germany from 2008 to 2020. Research method – This paper is empirical. The survey covers the manufacturing enterprises in Poland and Germany. The first part discusses the conceptual background related to the sustainable deve-lopment of enterprises in a socio-economic context. The empirical part includes the methodology and results of the study. To determine the relationship between socio-economic factors and sustainable development, the author uses the Least Square Method (OLS) and Seemingly Unrelated Regression (SUR). Results – The research results show a statistically significant relationship between the variables. Socio-economic indicators are vital determinants of the sustainable development of manufacturing enter-prises. The models show that the impact of individual exogenous determinants is different in Poland and Germany. Originality/value/implications/recommendations – The statistical assessment of the socio-economic impact on enterprises’ sustainable development is relatively poorly understood. The issue is new, contem-porary and requires further analysis. The exogenous socio-economic factors are important for enter-prises sustainable development. It is important to launch macroeconomic efforts to implement sustain-able development goals. The results show a different impact of socio-economic indicators on the sustainable development of manufacturing enterprises, which may indicate that the enterprise develop-ment depends on many factors that are different in analysed countries.

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