http://hdl.handle.net/11320/12334 2026-06-01T16:15:52Z http://hdl.handle.net/11320/12343 Tytuł: Problem agencji z perspektywy menedżera spoza rodziny na przykładzie wybranej firmy rodzinnej Autorzy: Kielan, Łukasz; Pełczewski, Maciej Władysław Abstrakt: Cel – Celem artykułu jest przedstawienie problemu agencji z perspektywy menedżera zarządzającego firmą rodzinną. Autorzy przedstawili rys teoretyczny, następnie przeanalizowali wyniki badań przeprowadzonych na wybranym przedsiębiorstwie rodzinnym i przedstawili model zarządzania problemem. Metoda badań – W opracowaniu zastosowano metodę monograficzną, studium jednokrotnego przypadku oraz analizę literatury. Wyniki – Przedstawienie perspektywy menedżera spoza rodziny, zarządzającego firmą rodzinną, a także rozwiązań minimalizujących konflikty na linii agent – pryncypał. Oryginalność / wartość / implikacje / rekomendacje – W artykule zaprezentowano szereg rozwiązań, których wdrożenie zapewni ochronę własności rodziny przed oportunistycznym działaniem menedżera z zewnątrz.; Purpose – The purpose of the article is to present the problem of an agency from the perspective of a manager managing a family business. The authors will present a theoretical outline, then analyse the results of research carried out on a selected family enterprise and present a problem management model. Research method – The study uses classical research methods, such as the analysis of the literature on the subject, as well as a single-case study. Result – Presenting the perspective of a manager, from outside the family, managing a family business, as well as solutions minimizing the conflict between agent and principal. Conclusions – In this case, the authors presented the results of research in a company in which part of the management is assigned to the manager. In the light of the already knownresearch of companies in Poland, there are very few such examples, which was a research gap that the authors wanted to fill. 2021-01-01T00:00:00Z http://hdl.handle.net/11320/12342 Tytuł: Economic and legal aspects of employee monitoring, with particular emphasis on remote work Autorzy: Czech, Marta Abstrakt: Purpose – The purpose of this article is to identify and indicate the basic issues of employee moni-toring that arise in the field of economic and legal sciences from the perspective of employers, such as the factors motivating employers to use various forms of employee monitoring, current conditions of such activities resulting from state law and the European Union law, as well as potential threats to employers using broadly understood monitoring. Research method – Dogmatic and statistical methods, the analysis of legal acts and research results, as well as literature studies and observations of practice were used to prepare the article.Results – The possibility of using modern technologies to monitor employees is an important tool in the pursuit of effective organization of working time, although there is a lack of studies showing whether the monitoring methods offered on the market actually increase work efficiency. The actual needs of employers with regard to various forms of monitoring are not reflected in the provisions of the Labor Code. Employers should approach employee monitoring with caution, because inapprop-riate actions in this area may have negative effects.Originality / value / implications / recommendations – The article concerns issues of significant impor-tance from the perspective of not only Poland, but also other European Union countries, current in the realities of the pandemic and based on the latest legal regulations. 2021-01-01T00:00:00Z http://hdl.handle.net/11320/12341 Tytuł: The concept of fairness as a criterion for the assessment of the personal income tax in Poland Autorzy: Lewkowicz-Grzegorczyk, Katarzyna Anna Abstrakt: Purpose – The aim of the article is to present the essence of tax justice in relation to the personal income tax in Poland. Research method – The realisation of the aim required using the method of descriptive and compa-rative analysis to assess the fairness of charging the personal income tax.Results – The results of the empirical study on the personal tax structure point to the progressive tax as the one which better fulfils the concept of tax justice. The common acceptance of the tax progression confirms the deeply rooted sense of vertical equity in the Polish society. According to this, higher taxes should be paid by the rich, while the less wealthy should be charged with lower taxes. Unfortunately, the structure of the personal income tax in Poland does not reflect this. On the basis of the evolution of the PIT tax structure, it is possible to determine flattening of the progression due to the introduction of the two-stage tax scale. What is more, one may experience frequent ethical doubts connected with tax exemptions, and especially with the rules of granting them.Originality / value / implications / recommendations – Author’s own evaluation of the personal income tax in terms of tax fairness. 2021-01-01T00:00:00Z http://hdl.handle.net/11320/12340 Tytuł: Impact of the COVID-19 pandemic on the results of Polish socially responsible funds Autorzy: Jamróz, Paweł; Żebrowska-Suchodolska, Dorota Abstrakt: Purpose – The aim of the paper is the evaluation of the results of Polish socially responsible funds during the pandemic period in comparison to two previous subperiods. Research method – In the research, the nonclassical meters of investment efficiency were used. They were designed for three research subperiods. They provided the basis for creating rankings and for studying the stability of results. The results were compared with the WIG and WIG-ESG index results.Results – The studied socially responsible funds noted lower results in the period directly before the pandemic. In the pandemic period, they, however, noted higher results than the WIG index.Originality / value / implications / recommendations – The paper bridges the research gap pertaining to the research on the results of Polish socially responsible funds during the pandemic period. The article, according to the authors’ knowledge, is one of the first papers in Poland which studies the results of socially responsible funds during the pandemic period. 2021-01-01T00:00:00Z