Działania antysmogowe w Polsce i źródła ich finansowania – wybrane problemy

Author(s): Dagmara Hajdys / Language(s): Polish Issue: 4/1/2018

Air pollution is a key environmental, social and economic issue. Poland is one of the most polluted countries of the European Union, in terms to the air pollution. For two years, during the autumn and winter period, the problem of fight against smog is dominant in a public space. Informations about increased or exceeded states of pollution caused that people are looking for solutions that will improve the situation. The main aim of the article is to indicate the legal regulations in regard to protection of ambient air, actions taken under the fight against smog and selected sources of financing the protection programmes of ambient air. In the article were used available informations about air pollution, reports of the European Environment Agency, the World Health Organisation and the Chief Inspectorate of Environmental Protection, existing legal acts.

Dylematy stosowania leasingu zwrotnego jako formy finansowania jednostek samorządu terytorialnego

Author(s): Dorota A. Hałaburda / Language(s): Polish Issue: 4/1/2018

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 local government units and at the same time have a positive impact on the debt limits in art. 243 of the Public Finance Act. Sale and leaseback may be an attractive alternative form of financing compared to the sale of assets by local governments. The paper lists the RIO, NIK reports and the literature on the subject and analyses the existing legal framework concerning public finance.

Proinnowacyjny rozwój regionalny w Polsce w ujęciu taksonomii dynamicznej

Author(s): Rafał Klóska / Language(s): Polish Issue: 4/1/2018

Nowadays, regional development and innovation are commonly used terms, which occupy an important place in economic theory and play a significant role in properly functioning economies. In contemporary conditions, innovation is a stimulant for regional development. Most frequently, researchers analyse each of these multidimensional phenomena separately, but the relationship between them makes it possible to analyse them in combination as well. It is substantively justified as their component parts, often of substitutable character, are complementary, leading to the same goal, i.e. quantitative growth and qualitative progress of particular areas. This paper is part of author’s series of publications devoted to the findings of the proposed original concept that allows for joint consideration of regional innovation and regional development. Proinnovative regional development is a term introduced for a certain overriding criterion enabling the author to consider the discussed multidimensional economic categories together in the mutual relationship and not, like so far, separately. The aim of the article is to present quantification of this research area as well as its statistical analysis from dynamic taxonomy perspective for provinces in Poland in the second decade of the 21st century.

Bankowa obsługa jednostek samorządu terytorialnego

Author(s): Ewa Kowalewska / Language(s): Polish Issue: 4/1/2018

Local government units carry out important tasks, primarily focused on satisfying the needs of the local community. By implementing such a wide range of tasks, local government units often have too limited financial resources. Thanks to legal regulations, they can use financial instruments available on the financial market, with some limitations and with the use of prudential methods. The most frequently used financial instruments include bank loans and borrowings. In addition, as part of cooperation with banks, local government units use other banking services offered to them, primarily banks run their bank accounts. According to the will of the legislator, the bank that provides such service is chosen in accordance with the principles governed by public procurement law. The services provided by banks for local government units also include the provision of bank guarantees and the performance of tasks ordered by the bank with respect to the issue of local government securities. The main purpose of this study was to analyze legislation in the field of regulation relating to the broadly understood banking scope for the service of local government units and to indicate the characteristics of this service. The basic research method used in this work was the analytical method. The legislation and the achievements of literature were analyzed.

Proces współpracy przedsiębiorstw na rynku turystycznym z samorządem terytorialnym jako determinant rozwoju turystyki w aglomeracji szczecińskiej

Author(s): Paweł Staszak / Language(s): Polish Issue: 4/1/2018

The development of tourism in the region is based on the activities of various business entities, organizations and institutions. All of them form a broadly understood system of the local tourist economy, the efficiency and effectiveness of which determines the level of tourism development of this area. There might be various contradictions and conflicts between the objectives of individual entities, resulting both from differences in methods of achieving goals, as well as from lack of agreement and cooperation, which may draw up a significant limitation in the process of creating a regional tourist product. That is why such an important clause should be attributed to the cooperation of tourism enterprises with local government authorities. The research goal of the study is to recognize the extent and forms of cooperation undertaken between tourism enterprises and local governments in the tourism sector in the region of Szczecin. The research process included city of Szczecin and the County of Police, Gryfino, Goleniów and Stargard. An additional source of data were observations, interviews and public consultations conducted by the author of the study.

Wspólnoty lokalne w kształtowaniu procesów rewitalizacyjnych

Author(s): Marta Szaja,Magdalena Ślebocka / Language(s): Polish Issue: 4/1/2018

The main goal of the paper is to present the significance of social participation in revitalization process in urban areas. On the basis of the available literature and source documents of the city of Łódź, the paper discusses the basic financial sources of financing revitalization projects and the social challenges that local authorities face when trying to resuscitate degraded areas.

Rola samorządu terytorialnego w procesie kształtowania produktu turystycznego na przykładzie miasta Gdyni

Author(s): Marzena Wanagos,Izabela Grajek-Czabajska / Language(s): Polish Issue: 4/1/2018

The main task of the territorial self-government is to manage resources positively. The management process includes both the creation of specific goods and services, but also their proper use. The presented study is an attempt to initiate a discussion on the problems of tourist product management (understood as an offer of a given local government unit) and aims to indicate the role of local self-government in this area. The subject of consideration are the tasks of self-government units undertaken for the development of a tourist product. The aim of the study was to identify, analyze and evaluate the activities of local self-government bodies. The city of Gdynia is presented as an example. Against the background of legal aspects and possibilities of territorial self-government tasks related to the development of the tourist, activities in this area were presented in the city of Gdynia and were evaluated by the tourist industry conducting its activity in this city. All field studies planned for implementation fell on 2018. The tests were carried out using the diagnostic survey method. An interview with an employee of the Gdynia city office and a survey with representatives of the tourist industry was carried out – 67 entities presented their opinion on the activities undertaken by the local government. The results of the research were subjected to statistical analysis and then conclusions were drawn. The research shows that industry representatives highly appreciate the involvement of authorities in the development of entrepreneurship and the support of enterprises. This also affects the development of tourism enterprises. However, direct tourism support is assessed low. The activities undertaken are occasional and do not take advantage of the city’s potential. Tourism is not the main direction of development in the city’s policy.

Przychody zwrotne i ich przeznaczenie w JST województwa zachodniopomorskiego w latach 2014–2017

Author(s): Jolanta Włodarek / Language(s): Polish Issue: 4/1/2018

Self-government units, which have carried out investment projects with the share of European Union funds, were forced to provide part of the investment financing on their own. Generally, this financing signified that self-governments have incurred debt obligations. The aim of the article is to assess the use of refundable revenues by self-government units based on the example of the West Pomeranian Province in the period of 2014–2017.

ВЪЗНАГРАЖДЕНИЯТА НА СЛУЖИТЕЛИТЕ В ДЪРЖАВНАТА АДМИНИСТРАЦИЯ В УСЛОВИЯТА НА КРИЗА, ПРЕДИЗВИКАНА ОТ ПАНДЕМИЯТА ПРЕЗ 2020 ГОДИНА

Author(s): Daniela Petkova Krasteva / Language(s): Bulgarian Issue: 01 BG/2021

The article examines the problems of the Reward System of employees in the Bulgarian Public Administration in the conditions of a crisis caused by the new coronavirus, which started in our country in the beginning of March 2020. The main measures taken by the government in 2020 in the field of remuneration of public administration employees are presented, as well as the expected measures from the beginning of 2021, provided in the Budget Act of the Republic of Bulgaria for 2021 and the Medium Term Budget Forecast for 2021 - 2023. The article also outlines some problems related to the changes made in the of Reward System employees in the Public Administration, as well as the expected changes in 2021. The concluding part of the article outlines some possible solutions for changes in the Reward System, which can contribute to overcoming the outlined problems.

ПОДОХОДНО НЕРАВЕНСТВО И ПРЕРАЗПРЕДЕЛИТЕЛНО ВЪЗДЕЙСТВИЕ НА ДЪРЖАВНАТА НАМЕСА В ЕВРОПЕЙСКИТЕ СТРАНИ

Author(s): Presiana Nenkova / Language(s): Bulgarian Issue: 01 BG/2021

The aim of this study is to trace income inequality changes in Europe after 1980, to identify patterns of income inequality across European countries, as well as to assess the effect of fiscal redistribution through taxes and transfers. The source of information for the analysis is the World Inequality Database and the time series that it maintains, and several indicators are used to measure income inequality – top 1% income share, top 10% income share and bottom 50% income share. The change in the values of the ratio between the average income of top 10% income share and bottom 50% income share before and after taxes and transfers serves to assess the effect of fiscal distribution, as well as the change in the values of the Gini coefficient before and after the state intervention. The results of the study show that significant differences can be found between European countries both in terms of income inequality before taxes and transfers, and in terms of subsequent government intervention through taxes and transfers and its role in mitigating and correcting growing market inequality.

Participation of tenants and the quality of management services of communal apartments

Author(s): Michał Dziadkiewicz,Paweł Cichowski / Language(s): English Issue: 2/2018

The article is devoted to the participation of tenants in the management of communal dwellings of local selfgovernment units. The article highlights the impact of this participation on the quality of management of municipal housing. The share of tenants in management was presented on the basis of solutions adopted by the manager of the housing stock of the Municipality of the City of Częstochowa – ZGM TBS Sp. z o.o. with regard to recovery procedures. The results of the study carried out by this Company in terms of that procedure are also discussed herein, taking into account the causes of the debt. The article also elaborates on the issue of public tasks resting on municipalities together with an indication of the legal acts on the basis of which these tasks were imposed on municipalities. The forms in which the implementation of public tasks is acceptable, and in particular tasks of satisfying the housing needs of the local community, are also presented here.

Participation of citizens in the creation of public services in Małopolska and Piacenza

Author(s): Agnieszka Szczudlińska-Kanoś,Janusz Sasak,Emanuele Antonio Vendramini / Language(s): English Issue: 2/2018

In recent years, the participation of citizens in public life plays an increasingly important role in the management, in particular in local government units at the local level. Changes in the needs and demands of citizens have led to the fact that social participation has effectively transformed itself into active, effective and multidirectional action. Local communities are becoming more aware of the fact that their active participation in public life, based on multilevel and multi-sectoral cooperation, depends on the quality of public services. The purpose of this paper is to show opportunities and different solutions of influence citizens on the shaping of public services in selected local governments units on the same level in Italy (Piacenza) and Poland (poviats in Małopolska).

Innovative solutions used in services in municipal waste management systems

Author(s): Agnieszka Ulfik / Language(s): English Issue: 2/2018

The basic services used in the field of municipal waste management systems are the collection and management of waste. Under these two basic services it is possible to use a series of innovates and so that the entire system from the point of view of the resident functioned in a smooth and at the same time not generate nuisance. They are introduced, among others, mobile applications, informing residents about the date of exportation of waste by specific factions. Increasingly, residents are also able to make declarations and corrections via the Internet. From the point of view of the community is also important is the use of innovative solutions in order to verify the type of waste and place of their creation. For this purpose, GPS and RFID are used. It is also very important to use innovations in waste management facilities themselves. Such solutions allow to reduce the negative impact of waste on the environment, as well as reduce the nuisance for the inhabitants, due to the reduction of the odor.

Green bonds as a transfer of sustainable development idea into financial sector

Author(s): Krystyna Brzozowska / Language(s): English Issue: 3/1/2018

The aim of a paper is to evaluate a development of green bonds – bonds issued by banks and dedicated to help in resolving sustainable development problems. Research is based on overview of literature regarding to issues of sustainable development, bonds, capital markets approach to sustainable development idea, and published data. Generally financial institutions and markets are focused on activities against climate changes in the world. Green bonds were created to fund projects with positive environmental benefits. Green bonds allow investors to use the debt capital market to fund climate-related projects. Their structure, risks and returns are identical to those of traditional bonds. The only difference is that the proceeds from the issuance of a green bond are used solely to finance “green” projects, or those that are environmentally friendly. Possible projects covered by green bond funding should be connected to renewable energy, energy efficiency, sustainable waste management, sustainable land use. The green bond market started in 2007 by European Investment Bank and the World Bank Group. From the beginning to 2012 the increase of value of issued green bonds was rather modest, but in 2014 result was 2 times bigger than in previous year. In 2017 green bond market amounted near $156 billion and the same it was a sharp growth of about 78% in relation to 2016. Europe accounted for 48% of the global green bonds market issuances. Poland has also started as issuer of green bonds with 2 very successful transactions run in 2016–2017.

Universities promotional actions as a way to level the effects of demographic decline

Author(s): Izabela Ostrowska / Language(s): English Issue: 3/1/2018

Since 2006, universities have been affected by the demographic decline, which causes that the number of students is decreasing in Poland. A smaller number of potential candidates for studies means that universities must actively promote themselves to encourage young people to choose their services. The article has a research character based on the analysis of available statistical data, the literature of the subject and the results of the survey. The aim of the study and the presented article is to identify places where young people undertaking full-time studies (as it is the dominant form of education at public universities) searched for information about studying opportunities and getting to know their opinions on places where the university should promote itself.

Gray economy as a part of tax gap

Author(s): Dariusz Pauch / Language(s): English Issue: 3/1/2018

The article attempts to point to the gray economy as an element of the tax gap. The considerations began with the characterization of the tax gap. Next, the concept and importance of the gray economy in the economy was analyzed. The last part includes selected instruments for reducing the gray economy, which were introduced in recent years in Poland. The instruments limiting the gray economy include: receipt lottery, electronic cash register system, limitation of cash payments and mechanisms supporting the collection of taxes.

Significance of Education for the Economy of Sustainable Development – Toward Social Responsibility

Author(s): Beata Sadowska / Language(s): English Issue: 3/1/2018

Evaluation and verification of synchronization of business cycles of consumer price index of energy between Poland and OECD-Europe or EU-28

Author(s): Elżbieta Szaruga / Language(s): English Issue: 3/1/2018

The article presents the problem of business cycles of consumer price index of energy between Poland and two grouping of states (OECD-Europe and EU-28). The aim of the article is to assess the level of synchronization of business cycles of consumer price index of energy in Poland and OECD-Europe or EU-28. The main hypothesis was formulated: business cycles of consumer price index of energy in OECD-Europe or the EU-28 have a significant impact on the formation of business cycles of consumer price index of energy in Poland, which results from their strong synchronization. In the paper used spectral and cross-spectral methods, as well as the TRAMO/SEATS method and the Hodrick-Prescott filter for business cycles estimation. The research was conducted on the example of Poland, OECD-Europe and EU-28 on the basis of secondary data of consumer price index of energy from the OECD.Stats (2018) database. Monthly time series from January 1996 to December 2017 were used. Two dominant cycles were identified in all surveyed units (66-months and 33-months). As a result of the conducted research, coherence between 79–97% between business cycles of consumer price index of energy in Poland and EU-28 and 52–83% between those cycles in Poland and OECD-Europe was obtained. In both cases the amplitude of the business cycles of consumer price index of energy in Poland was lower than in those groups. Longer cycles (50/52–66) of country groups were overtake of similar business cycles in Poland, while for shorter cycles (33–50/52) there was a reverse relation.

Factors determining the efficiency and effectiveness of public e-administration

Author(s): Agnieszka Tomaszewicz / Language(s): English Issue: 3/1/2018

In recent years, the role of public administration has been constantly changing. The requirements concerning the improvement of the business successive to the administration are increasing. The transformation of the economic system forces the processes of institutional, functional and instrumental improvement of public administration. The reason for this state of affairs is the growing expectations of citizens about the quality of public services and their simultaneous opposition to raising taxes. As indicated in the article, the administration’s action is to support effective and effective e-government. It has been specified that the basis of the development of effective e-administration lies in the human factor, which should contribute to increasing demand (through education) and supply (by building content) to the e-services it provides. It follows that successful implementation of the desired e-services depends on the level of e-skills of all entities involved in the planned project. It was concluded that in order to be able to achieve a higher level of e-administration development, we need an efficient, effective, transparent and open model of its development, which will contribute to the increase of accessibility and the level of advancement of public services over the Internet. This model must take into account the needs, expectations and preferences of both citizens and the offices themselves.

Optimizing the capital structure of the U.S. small businesses in the midst of the financial crises – the case of California

Author(s): Robert Rumiński / Language(s): English Issue: 4/1/2018

Finding the optimal enterprise capital structure and understanding the access of firms to finance, particularly in the process of financing small enterprises have been of great importance. Small enterprises face numerous problems in accessing external funds. They tend to be bank dependent. Obtaining the optimal capital structure is challenging – especially in the midst of financial crises. This paper is concerned with the capital structure in the U.S. small enterprises and its tendencies towards fluctuation. The data and statistical analysis derived from the empirical research and empirical study that was done in California are discussed. The paper presents the literature review on the capital structure and its theories. Moreover, there is a presentation and analysis of the association between particular empirical research questions regarding the capital structure, financing preferences and other important qualitative factors.