Wyniki wyszukiwania

Autor	Urszula Konarzewska, Grażyna Michalczuk
Tytuł	Komunikowanie działań CSR w procesie społecznie odpowiedzialnego inwestowania
Title	COMMUNICATION OF CSR ACRIVITIES IN THE PROCESS OF SOCIALLY RESPONSIBLE INVESTING
Słowa kluczowe	społeczna odpowiedzialność biznesu, społecznie odpowiedzialne inwestowanie, komunikowanie działań społecznie odpowiedzialnych
Key words	corporate social responsibility, socially responsible investing, communication of socially responsible activities
Abstrakt	Efektywność bieżącej działalności przedsiębiorstwa oraz realizacja jego celów rozwojowych wiąże się nierozerwalnie z pozyskiwaniem odpowiednich zasobów kapitału. Znalezienie inwestorów w coraz większym stopniu uwarunkowane jest nie tylko budowaniem wizerunku firmy wiarygodnej finansowo. Wielu inwestorów w procesie wyboru portfela tradycyjne kryteria finansowe uzupełnia również zasadami społecznej odpowiedzialności biznesu. Rozwój koncepcji społecznie odpowiedzialnego inwestowania wywołuje zainteresowanie zwiększoną aktywnością przedsiębiorstw w zakresie dostarczania informacji nie tylko w perspektywie finansowej, ale też społecznej i środowiskowej. Celem artykułu jest przedstawienie znaczenia komunikacji działań CSR w procesie społecznie odpowiedzialnego inwestowania. Punktem wyjścia do realizacji tak sformułowanego celu było przedstawienie teoretycznych podstaw koncepcji społecznie odpowiedzialnego inwestowania, jak i zagadnień związanych z komunikowaniem informacji z zakresu CSR, mogących w istotny sposób wspierać ten proces. W dalszej części artykułu skoncentrowano się na analizie podejścia do komunikowania działań społecznie odpowiedzialnych przez spółki wchodzące w skład indeksu RESPECT . Badania wykazały, że spółki Indeksu RESPECT są świadome znaczenia ujawniania informacji z obszaru społecznej odpowiedzialności biznesu. Większość z nich nie ogranicza się do komunikowania kwestii ekonomicznych, społecznych i środowiskowych w sprawozdaniach z działalności, ale publikuje dodatkowo odrębne raporty CSR, bądź też raporty zintegrowane, które za pomocą jednego dokumentu prezentują zarówno finansowe, jak i niefinansowe aspekty prowadzonej działalności gospodarczej.
Abstract	The effectiveness of the enterprise's current activity and achieving its development objectives is inextricably linked to the raising the adequate amount of capital. Finding investors increasingly is determined not only by building financial credibility. During the process of selecting the portfolio, many investors complements traditional financial criteria by additional set of corporate social responsibility rules. The development of socially responsible investing causes the interest in increased activity of enterprises in providing information not only in the financial but also in the social and environmental perspective. The aim of the article is to present the importance of communication of CSR activities in the process of socially responsible investing. The starting point for the implementation of a such formulated purpose was to present theoretical basis of the concept of socially responsible investing as well as the issues related to CSR communication, which may support this type of investing. Next, the paper focuses on the analysis of approach to communication of socially responsible activities by companies included in RESPECT Index. Results of the research lead to the conclusion that companies included in the RESPECT Index are aware of the importance of disclosing information concerning corporate social responsibility. Most of them are not limited to communicating economic, social and environmental issues within activity reports, but in addition, publish separate CSR reports or integrated reports which present in one document both financial and non-financial aspects of business activity.
Cytowanie	Konarzewska U., Michalczuk G. (2018) Komunikowanie działań CSR w procesie społecznie odpowiedzialnego inwestowania.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 19(68): 132-142
HTML	wersja html
Pełny tekst	PEFIM_2018_n68_s132.pdf

Autor	Joanna Bereżnicka, Tomasz Pawlonka
Tytuł	Zarządzanie oparte na wartości - filozofia i wyzwanie w zarządzaniu finansami współczesnego przedsiębiorstwa
Title	VALUE-BASED MANAGEMENT - PHILOSOPHY OR THE CHALLENGE OF MANAGING THE FINANCES OF TODAY'S BUSINESS
Słowa kluczowe	Wartość przedsiębiorstwa, zarządzanie przez wartość dla właścicieli, zysk
Key words	Value of enterprise, value based management, profit
Abstrakt	Prowadzenie działalności gospodarczej wymaga uprzedniego zdefiniowania celu działania przedsiębiorstwa oraz określenia środków którymi ten cel (te cele) będą osiągane. Odzwierciedleniem filozofii działania przedsiębiorstwa są zatem misja i wizja zdefiniowane w postaci celów strategicznych oraz celów operacyjnych umożliwiających realizację długoterminowych planów i zamierzeń . Sama strategia z kolei jest wyrazem przyjętej koncepcji biznesu oraz określonych sposobów umożliwiających przedsiębiorstwu zachowanie korzystnej stabilności względem otoczenia . Celem artykułu jest prezentacja różnych koncepcji zarządzania wartością w kontekście traktowania ich jako istoty funkcjonowania przedsiębiorstwa. Praca ma charakter przeglądowy, a przy realizacji celu posłużono się analizą opisową.
Abstract	Business activity requires the prior definition of the aim of the company and identify the measures to achieve this goal. The reflects of the philosophy of the company activities are mission and vision defined as the strategic aims and operational aims. The strategy is a kind of expression of accepted business concept and the specific ways in which the companies maintain favorable stability from their surroundings. The aim of the article is to present different concepts of value management in the context of treating them as the essence of the enterprise being. This scientific article is a review.
Cytowanie	Bereżnicka J., Pawlonka T. (2018) Zarządzanie oparte na wartości - filozofia i wyzwanie w zarządzaniu finansami współczesnego przedsiębiorstwa.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 19(68): 199-210
HTML	wersja html
Pełny tekst	PEFIM_2018_n68_s199.pdf

Autor	Maksymilian Czeczotko, Dagmara Stangierska, Ewa Świstak, Agnieszka Tul-Krzyszczuk
Tytuł	Źródła zaopatrzenia lokali gastronomicznych na przykładzie produktów nabiałowych
Title	The sources of supply of catering establishments in dairy products
Słowa kluczowe	źródła zaopatrzenia, lokale gastronomiczne, nabiał
Key words	sources of supply, catering establishments, dairy products
Abstrakt	Celem opracowania jest charakterystyka źródeł zaopatrzenia lokali gastronomicznych w produkty nabiałowe z uwzględnieniem różnic ze względu na typ lokalu gastronomicznego, jego lokalizację oraz liczbę pracowników. Wyniki badań ilościowych zrealizowanych z menedżerami lokali gastronomicznych pokazują, że wybór źródła zaopatrzenia w te produkty jest zależny od typu placówki gastronomicznej. Restauracje mają największy udział zaopatrzenia w hurtowniach świadczących usługę dostawy zamówionego towaru do klienta i hurtowniach samoobsługowych. W barach duże znaczenie mają także zakupy u lokalnych sprzedawców. Dodatkowo wielkość przedsiębiorstwa i lokalizacja różnicują wybór źródła zaopatrzenia. Największe zróżnicowanie w wyborze źródła zaopatrzenia występuje ze względu na lokalizację przedsiębiorstwa gastronomicznego. Najczęstszymi dostawcami produktów nabiałowych do lokali gastronomicznych są lokalni dostawcy i hurtownie samoobsługowe Makro i Selgros.
Abstract	The purpose of the study is to characterize the sources of supply of catering establishments in dairy products due to the type of catering establishment, its location and the number of employees. The results of quantitative research conducted with catering establishments managers show that the source of supply depends on the type of catering establishment. In the case of restaurants the largest share of supply is wholesalers with delivery or self-service. In the case of bars it is also important to shop at local retailers. Also the size of the business and location differentiate the choice of source of supply. The greatest variation in the source of supply is due to the location of the catering company. The most frequent suppliers of dairy products to catering establishments are local suppliers and self-service wholesalers: Makro and Selgros.
Cytowanie	Czeczotko M., Stangierska D., Świstak E., Tul-Krzyszczuk A. (2018) Źródła zaopatrzenia lokali gastronomicznych na przykładzie produktów nabiałowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 121: 93-103
HTML	wersja html
Pełny tekst	EIOGZ_2018_n121_s93.pdf

Autor	Maryla Bieniek - Majka, Anna Matuszczak
Tytuł	HORIZONTAL INTEGRATION PROCESSES IN THE LIGHT OF THE PARADIGM OF INDUSTRIAL AND SUSTAINABLE DEVELOPMENT OF AGRICULTURE – CASE STUDY OF FRUIT AND VEGETABLE PRODUCERS
Title
Słowa kluczowe	industrial agriculture, sustainable agriculture, fruit and vegetable producer groups and organisations
Key words
Abstrakt	The aim of this article was to initiate a discussion on the possibility of implementing the paradigm of sustainable agriculture by integrated fruit and vegetable producers. On the basis of the literature review the concept of industrial and sustainable agriculture and the dual model combining the advantages of both ideas were presented. Research has shown that institutional solutions have inspired horticulturists to join producer groups/ /organisations, resulting in an increase in the number of products offered on the domestic and international market. The strength of the correlation analysed between the number of producer groups/organisations and the selected characteristics of the fruit and vegetable market showed that integrated producers have a greater impact on the vegetable market than fruit. This impact had the properties of industrial agriculture. The structure of Polish groups/organisations in terms of their number allows us to suppose that, as small, often family businesses, they have premises to implement the paradigm of sustainable agriculture using the dual model. However, such an idea requires further long-term institutional support.
Abstract
Cytowanie	Bieniek - Majka M., Matuszczak A.
HTML	wersja html
Pełny tekst	ESARE_2018_n1_s21.pdf

Autor	Tetiana Balanovska, Olga Gogulya, Barbara Wyrzykowska
Tytuł	THE ROLE OF ENTREPRENEUR COMPETENCIES IN THE DEVELOPMENT OF RURAL AREAS
Title
Słowa kluczowe	entrepreneurship, competency, entrepreneur, rural areas
Key words
Abstrakt	The article substantiates that entrepreneurship is the basis of the country’s economy, a prerequisite for the revival of rural areas. It represents environmental factors that impede the formation of a competitive business environment in the Ukraine, and, accordingly, the achievement of indicators of efficiency of entrepreneurial activity. The essence of competence of the entrepreneur and its components is also considered. Different points of view of scientists are generalized and a list of competencies, which should be owned and developed by an entrepreneur in the course of his/her activity in order to harmoniously grow as a socially responsible person is also presented in the paper. The expediency of forming entrepreneurial competence in the process of vocational training of young people to life in society, their future activity in new market conditions, as well as the logical sequence of using the skills and abilities of an entrepreneur through the implementation of key competencies is substantiated. The methodical aspects of assessing the level of competence of the entrepreneur are provided. The results of this will allow to develop directions and measures for improving the process of forming the entrepreneurial competence of employees, increasing the quality of the work force, and providing competitive advantages through the use of human resources in the agricultural sector of the economy.
Abstract
Cytowanie	Balanovska T., Gogulya O., Wyrzykowska B.
HTML	wersja html
Pełny tekst	ESARE_2018_n1_s55.pdf

Autor	Urszula Konarzewska, Grażyna Michalczuk
Tytuł	SOCIAL REPORTING AS A TOOL FOR ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS
Title
Słowa kluczowe	sustainable development, social reporting, GRI
Key words
Abstrakt	The concept of sustainable development is not only the subject of theoretical consideration but also an important field of actions taken by international institutions. The adoption of the Sustainable Development Goals (SDGs) is one of the results of these activities A special role in this area is attributed to companies which are expected to incorporate the sustainable development principles into long-term business strategy. Social reporting is a tool for support this process. It provides an information on activities and results in social and envi ronmental fields. The aim of the article is to identify trends associated with the publishing information re lated to Sustainable Development Goals. The realization of the article’s purpose was based on descriptive method consists of analysis of the subject-related literature concerning social re porting and sustainable development. In addition, the method of desk research was applied. Results of the research lead to the conclusion that implementation of challenges related to Agenda 2030 had an impact on increase the number of companies published social reports which contain information concerning sustainable development. However, in order to further develop this type of reporting, it is essential to improve the involvement of governments and other regulatory institutions in the areas of educational activities as well as take the promotional initiatives such as encouraging the use of the GRI Reporting Framework which allows to increase the transparency and ensure comparability and credibility of social reports. The article constitutes a contribution to research on the practice of social reporting.
Abstract
Cytowanie	Konarzewska U., Michalczuk G.
HTML	wersja html
Pełny tekst	ESARE_2018_n1_s125.pdf

Autor	Zenon Pokojski
Tytuł	IN SEARCHING FOR BUSINESS MODEL OPEN FOR INNOVATIONS ON AGRICULTURAL MARKET – CONCEPTUAL APPROACH
Title
Słowa kluczowe	open innovations, business model, cooperation platform, foundation
Key words
Abstrakt	Open innovation requires skills to manage various processes of knowledge development, such as the ability to acquire knowledge, its commercialization, development and protection of intellectual property, shaping the relationship between the company and its surroundings. Many companies declare openness to innovations, at the same time the organizational structure, existing procedures, management culture, incentive systems are not ready to seek and transfer knowledge. The biggest challenge for managers is to carry out a transformation process from closed organization to an origination that is open to innovation. The article analyses the possibility of building an organizational and legal structure with the so-called ‘permeable borders’, open to innovation. After reviewing the literature, analysing the cases of chemical companies, conducting interviews with members of the Grupa Azoty Puławy consortium, I propose a cooperation platform for various organizations operating for the agricultural market which is open to acquiring and implementing innovations, but also for outsourcing.
Abstract
Cytowanie	Pokojski Z.
HTML	wersja html
Pełny tekst	ESARE_2018_n1_s237.pdf

Autor	Yuriy Klapkiv, Yaroslav Kostetskyi, Petro Putsenteilo
Tytuł	MODERN CHALLENGES OF AGRARIAN BUSINESS IN UKRAINE ON THE WAY TO EUROPE
Title
Słowa kluczowe	agrarian sector, agro-industrial complex, agricultural enterprises, institutional structures, EU, economic policy, export
Key words
Abstrakt	It is established that the Ukrainian agrarian sector in recent years suffered quite serious reformational impacts on the institutional environment of the functioning of economic actors, in particular the influence of regulators on the transformation of agricultural development. It is substantiated that under institutional transformations it is appropriate to understand the changes that occur as part of the creation of new rules of conduct of participants, containing a specific mechanism for ensuring compliance with these rules, as well as improving organizational and economic regulators within the existing set of rules for all participants It is determined that the institutional system is a structured set of interrelated informal rules that determine, on the one hand, a system of incentives for increasing the efficiency of interaction between subjects of the agrarian economy, and, on the other hand, restricts the activities of economic agents, which create a certain framework for implementation their target functions in accordance with the law and public interests.
Abstract
Cytowanie	Klapkiv Y., Kostetskyi Y., Putsenteilo P.
HTML	wersja html
Pełny tekst	ESARE_2018_n1_s250.pdf

Autor	Łukasz Satoła
Tytuł	MUNICIPAL INFRASTRUCTURE AND THE LEVEL OF FISCALISM IN LOCAL TAXES
Title
Słowa kluczowe	infrastructure, municipality, local taxes
Key words
Abstrakt	Municipalities are responsible for the condition of technical infrastructure installations, shaping the conditions of functioning of companies at the local level. The operation of municipal infrastructure generates costs that need to be financed by budgetary revenue. The aim of this paper is to identify the interdependencies between the level of municipal infrastructure provision and the level of fiscalism in property tax. The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method was used for the synthetic assessment of the development of the municipal infrastructure. The analyses conducted confirmed the correlation between the condition of technical infrastructure and the level of fiscalism of municipalities. Municipalities with higher standard of public services related with technical infrastructure had higher property tax rates. A higher fiscalism level of municipalities is accepted if the installations allowing for a better standard of living and conducting business is provided.
Abstract
Cytowanie	Satoła Ł.
HTML	wersja html
Pełny tekst	ESARE_2018_n1_s370.pdf

Autor	Grzegorz Paluszak, Joanna Wiśniewska-Paluszak
Tytuł	ECO-INDUSTRIAL BANK ATTENDANCE TO ECO-INDUSTRIAL SYMBIOSIS
Title
Słowa kluczowe	eco-industrial bank, eco-industrial symbiosis, industrial ecology
Key words
Abstrakt	This article aims at conceptualization of new construct of eco-industrial bank and discusses its role in the development of eco-industrial symbiosis. The concept has been grounded in late theoretical streams of industrial ecology and industrial networks. The eco-industry bank plays a significant role of connecting ecology with business for the stakeholders’ economic and social benefits. According to the concept the broad objectives of the bank are to use financial resources with economic, social and environmental responsibility and to give priority to environmental interaction with business and society.
Abstract
Cytowanie	Paluszak G., Wiśniewska-Paluszak J.
HTML	wersja html
Pełny tekst	ESARE_2018_n1_s396.pdf

Autor	Anna Milewska
Tytuł	KNOWLEDGE BASED ECONOMY: OPPORTUNITIES AND CHALLENGES
Title
Słowa kluczowe	knowledge management, shared services centres, business process outsourcing
Key words
Abstrakt	Nowadays, we can observe in different business and academicals environments an ongoing dialog about knowledge – based economy, due to the fact, that economies are increasingly based on knowledge and information. Practically it means, that companies have started looking for answers for plenty important questions – what ‘knowledge’ exactly means and what kind of knowledge is significant from business continuity perspective? What exactly is a driver of productivity and economic growth? Business executives have to face also other challenges: how all this knowledge has to be managed and how to adapt to swiftly changing circumstances? Should it be centralized in shared services centres forms or maybe outsourced based on business process outsourcing strategy? Do companies should establish cooperation with universities or R&D institutes based on the cluster structure? In this article the author will characterized the knowledge as a source of competitiveness, increasing importance of science and try to summarize best practices in that field.
Abstract
Cytowanie	Milewska A.
HTML	wersja html
Pełny tekst	ESARE_2018_n2_s313.pdf

Autor	Justyna Kaźmierczak, Artur Łabuz
Tytuł	MULTI-LEVEL MARKETING. FEATURES AND CONTROVERSY
Title
Słowa kluczowe	marketing, network of connections, commission system, business model.
Key words
Abstrakt	Multi-Level Marketing is a kind of novelty in the business reality. The greatest popularity gained in Western countries, where it functions as a kind of hybrid method in distribution of the goods with the design of the sales network. It is one of the most secure business models. In Poland the awareness of this type of activity is still small and remains a wide spectrum of scientific research. This situation has led to the creation of this article. The aim of the publication is to highlight the problems of Multi-Level Marketing, an indication of the essence of this phenomenon, and show how far is different than traditional marketing. The article presents the system of functioning of this kind of business, how it works a system of charging commissions and indicated a practical example of this system. Considerations based on literature studies and case studies.
Abstract
Cytowanie	Kaźmierczak J., Łabuz A.
HTML	wersja html
Pełny tekst	AMME_2018_n1_s25.pdf

Autor	Michał Leśniewski, Wioletta Pacholarz
Tytuł	SYNERGY AND DIVERSITY OF THE RESOURCES OF AN ENTERPRISE. KNOWLEDGE MANAGER – MODEL APPROACH
Title
Słowa kluczowe	manager knowledge, diversity enterprise resource, business management
Key words
Abstrakt	One of the fundamental problems relating to the management of the company is the manager and its employees’ as the human resource of the organisation. Managers with their staff and particularly positive relationship between them are able to build constructive foundation of the future undertakings. The aim of the white paper is to provide a fault energy and diversity of companies with the presentation of his concept of manager’s model knowledge. In the development of the adopted research hypotheses formulated as follows: First hypothesis research area: knowledge manager is a wizard synergetic and diversity of companies, second hypothesis research area: meteoric manager is provided through knowledge and be able to use this knowledge, Third research hypothesis: manager knowledge can be reflected in the form of a concept of material and the concept of an intangible asset. The development of a conceptual design and is based on the method of interpretation literature
Abstract
Cytowanie	Leśniewski M., Pacholarz W.
HTML	wersja html
Pełny tekst	AMME_2018_n1_s35.pdf

Autor	Vita Boychenko, Dmytro Tsyhaniuk
Tytuł	STRATEGIC MANAGEMENT OF TRANSNATIONAL BANKS IN THE INTERNATIONAL MARKET AFTER THE GLOBAL FINANCIAL CRISIS
Title
Słowa kluczowe	strategic management, transnational banks, international market, financial crisis, post-crisis development.
Key words
Abstrakt	The article identifies post-crisis determinants of strategic management of transnational banks in the market of direct investments by means of the correlation analysis of the dependence of growth of external assets of transnational banks of European countries on the indicators of profitability and financial stability of banking systems of the countries of placement of subsidiary banks, the efficiency of the transmission mechanism of monetary policy in these countries, the structure of a complex financial crisis and the speed of post-crisis recovery of the country, ease of doing business. There is no obvious connection between the presence of foreign banks in the banking system and indicators of profitability, ease of doing business and financial stability of banking systems. This is confirmed by the correlation analysis of 45 indicators on the example of 26 European countries for 2009–2011 (the period immediately after the end of the global financial crisis of 2008–2009). It is proved that in the post-crisis period, for transnational banks, the decision of increasing/decreasing the volume of assets in the banking system of the host country is dominated by: 1) the structure of a complex financial crisis; 2) the speed of post-crisis recovery of economies and banking systems of these countries; 3) the effectiveness of the transmission mechanism of monetary policy in these countries
Abstract
Cytowanie	Boychenko V., Tsyhaniuk D.
HTML	wersja html
Pełny tekst	AMME_2018_n1_s131.pdf

Autor	Justyna Barczyk-Ciuła, Marcin Nogieć, Wojciech Sroka, Tomasz Wojewodzic
Tytuł	Pozarolnicza działalność gospodarcza w gminach położonych w zasięgu oddziaływania Krakowskiego Obszaru Metropolitalnego
Title	NON-AGRICULTURAL BUSINESS ACTIVITIES IN GMINAS LOCATED WITHIN RANGE OF IMPACT OF KRAKÓW METROPOLITAN AREA
Słowa kluczowe	Krakowski Obszar Metropolitalny, przedsiębiorczość, teoria lokalizacji
Key words	Kraków Metropolitan Area, entrepreneurship, location theory
Abstrakt	Identyfikacja czynników sprzyjających rozwojowi gospodarczemu należy do najważniejszych zadań ekonomii. Głównym celem opracowania było określenie zależności pomiędzy wybranymi cechami lokalizacji i polityki podatkowej prowadzonej przez organy samorządu terytorialnego a natężeniem przedsiębiorczości w gminach pozostających w strefie oddziaływania Krakowskiego Obszaru Metropolitalnego (KOM). Przeprowadzone analizy wykazały, że w okresie 1995-2016 szybciej zwiększała się liczba podmiotów gospodarczych w gminach bezpośrednio graniczących z Krakowem niż w jednostkach od niego oddalonych. Jednocześnie gminy zlokalizowane korzystniej względem regionalnego centrum gospodarczego prowadziły bardziej restrykcyjną politykę podatkową, dążąc do przejęcia w formie podatków lokalnych części renty lokalizacyjnej realizowanej przez przedsiębiorców.
Abstract	One of economics’ major tasks is the identification of factors that facilitate economic growth. The main purpose of the study was to determine interrelations between selected features of a location, a tax policy implemented by territorial self-government authorities and the intensity of entrepreneurship in gminas [communes] within the range of impact of the Kraków Metropolitan Area (KMA). Based on the analyses which were conducted, in 1995-2016 the number of business entities in gminas bordering directly on Kraków increased faster compared to those located farther away. Reasons for such status quo include the increasing absorptive power of local markets within areas where population density has been increasing as well as migration of entrepreneurs from the core of the KMA to suburban gminas which have improved connections with Kraków. Concurrently, the gminas with more advantageous locations relative to the regional economic center implemented a more restrictive tax policy and aimed to take over, in the form of local taxes, a part of entrepreneurs’ location rent.
Cytowanie	Barczyk-Ciuła J., Nogieć M., Sroka W., Wojewodzic T. (2018) Pozarolnicza działalność gospodarcza w gminach położonych w zasięgu oddziaływania Krakowskiego Obszaru Metropolitalnego.Roczniki Naukowe Ekonomii Rolnictwa i Rozwoju Obszarów Wiejskich, t. 105, z. 1: 47-57
HTML	wersja html
Pełny tekst	RNR_2018_n1_s47.pdf

Autor	Marek Dylewski, Beata Filipiak
Tytuł	Finansowanie zadań z zakresu likwidacji skutków katastrof naturalnych w jednostkach samorządu terytorialnego szczebla powiatowego
Title	FINANCING OF TASKS RELATED TO THE ELIMINATION OF CONSEQUENCES OF NATURAL DISASTERS IN THE UNITS OF LOCAL GOVERNMENT AT THE POVIAT LEVEL
Słowa kluczowe	jednostki samorządu terytorialnego, wydatki, katastrofy naturalne, zarządzanie kryzysowe.
Key words	Local Government, Other Expenditure, Natural Disasters and Their Management
Abstrakt	Każdego roku odnotowywanych jest coraz więcej katastrof naturalnych, a ich skutki są odczuwane przez coraz więcej podmiotów gospodarczych. W artykule wskazano na teoretyczne podstawy finansowania likwidacji skutków katastrof naturalnych. Przeanalizowano poziom wydatków na likwidację skutków katastrof naturalnych w powiatach przygranicznych i wskazano na zróżnicowanie badanych powiatów i województw między sobą zakresie wielkości wydatków ponoszonych na likwidację skutków klęsk naturalnych.
Abstract	Every year there are more and more natural disasters, and their effects are felt by more and more business entities. The article pointed out the theoretical basis for the financing of liquidation of consequences of natural disasters. The level of expenditures on the elimination of the effects of natural disasters in border poviats was analyzed and it was pointed out that the examined poviats and voivodships differed in the scope of expenditures incurred for liquidation of the effects of natural disasters.
Cytowanie	Dylewski M., Filipiak B. (2018) Finansowanie zadań z zakresu likwidacji skutków katastrof naturalnych w jednostkach samorządu terytorialnego szczebla powiatowego.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 48-59
HTML	wersja html
Pełny tekst	PEFIM_2018_n69_s48.pdf

Autor	Anna Jakubczak
Tytuł	Strategie greenwashing w wybranych sieciach handlowych w Polsce
Title	Greenwashing strategies in selected retail chains in Poland
Słowa kluczowe	greenwasing, społeczna odpowiedzialność biznesu, społeczna odpowiedzialność konsumentów, green consumerism
Key words	greenwasing, corporate social responsibility, consumer social responsibility, green consumerism
Abstrakt	Problemem poruszonym w artykule jest zjawisko greenwashing, które jest coraz częściej stosowane przez biznes, aby wprowadzić konsumentów w błędne przekonanie o wizerunku firmy lub produktu, jako przyjaznego środowisku naturalnemu. Celem artykułu jest analiza strategii greenwashing stosowanych przez sklepy dyskontowe w ofercie produktów spożywczych i na ich opakowaniach przez producentów. Przeanalizowano kilkadziesiąt produktów żywnościowych organicznych oraz "udających" organiczne w dwóch popularnych sieciach dyskontowych w Polsce. Analiza wyników potwierdza, że w wybranych sieciach stosuje się nieodpowiedzialnie społecznie praktyki sprzyjające stosowaniu strategii greenwashing.
Abstract	The problem raised in the article is the phenomenon of greenwashing increasingly used by business to introduce consumers into a misconception about the image of a company or product as environmentally friendly. The aim of the article is to analyze greenwashing strategies used by discount stores in the offer of food products in packaging and by producers of these products. Several dozen organic and organic "pretending" food products were analyzed in two popular discount chains in Poland. The analysis of the results confirms that in selected networks irresponsibly social practices favoring the use of greenwashing strategies are applied.
Cytowanie	Jakubczak A. (2018) Strategie greenwashing w wybranych sieciach handlowych w Polsce.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 72-82
HTML	wersja html
Pełny tekst	PEFIM_2018_n69_s72.pdf

Autor	Anna Milewska
Tytuł	CENTRA USŁUG WSPÓLNYCH JAKO PODMIOT RACJONALIZUJĄCY KOSZTY W ORGANIZACJI – SKALA I ZAKRES DZIAŁANIA W POLSCE
Title	SHARED SERVICES CENTER AS AN ENTITY RATIONALIZING COSTS IN THE ORGANIZATION – SCALE AND SCOPE OF ACTION IN POLAND
Słowa kluczowe	Centrum Usług Wspólnych, koszty, racjonalizacja.
Key words	Shared Services Center, costs, rationalization.
Abstrakt	Celem artykułu było zaprezentowanie specyfiki, zakresu i skali działania Centrów Usług Wspólnych w Polsce. Są to podmioty racjonalizujące koszty, tworzone głównie przez międzynarodowe organizacje działające w sferze biznesu.W artykule zdefiniowane zostały determinanty lokalizacji tych jednostek oraz rodzaje usług świadczone w ramach Centrów. Ponadto wskazano także na zależność dotyczącą rozwoju centrów usług wspólnych a wzrostem liczy miejsc pracy w innych branżach. Aby osiągnąć założony cel Autorka posłużyła się m.in. danymi publikowanymi w raportach Związku Liderów Sektora Usług Biznesowych (ABSL), który jest wiodącą organizacją reprezentującą nowoczesne usługi dla biznesu w Polsce. Podmiot ten skupia centra usług wspólnych, outsourcingu procesów biznesowych, outsourcingu, centra badawczo-rozwojowe (Research&Development, R&D) oraz firmy wspierające rozwój sektora. Ponadto w artykule zwrócono także uwagę na instrumenty New Public Managment tj. możliwości tworzenia Centrów Usług Wspólnych w podsektorze samorządowym.
Abstract	The aim of the article was to present the specificity, scope and scale of operation of Shared Service Centers in Poland. It is a cost-rationalizing entity, created mainly by international organizations operating in the sphere of business. The article defines the main determinants of the location of these units and the types of services provided as part of the Centers. In addition, there was also indicated a dependence on the development of shared service centers and the increase in the number of jobs in other industries.
Cytowanie	Milewska A. (2018) CENTRA USŁUG WSPÓLNYCH JAKO PODMIOT RACJONALIZUJĄCY KOSZTY W ORGANIZACJI – SKALA I ZAKRES DZIAŁANIA W POLSCE.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 127-135
HTML	wersja html
Pełny tekst	PEFIM_2018_n69_s127.pdf

Autor	Irina Glazkova, Dorota Kozioł-Kaczorek, Sergey Shmatko
Tytuł	Smart Contracts as a New Technology in the Digital Economy
Title	Smart Contracts as a New Technology in the Digital Economy
Słowa kluczowe	smart contract, cryptocurrency, blockchain
Key words	smart contract, cryptocurrency, blockchain
Abstrakt	Digital technologies have a number of advantages that contribute to the development of the economy and make it more transparent. Some of the main features of modern digital technologies are speeding up business processes, reducing costs, eliminating the possibility of fraud, ensuring the transparency of the system and the ability to check and analyze the system. Regardless of whether a commercial or government organization uses the technology, in any case, there is a wide range of possibilities of its application. One of these technologies is blockchain. A blockchain is a distributed database in which storage devices are not connected to a shared server. This database stores an ever-growing list of ordered records called blocks. Each block contains a timestamp and a link to the previous block. The article defines a smart contract, describes the main areas of its application and provides processes similar to smart contracts, but working outside the blockchain. We also consider some of the risks that arise when working with smart contracts.
Abstract	Digital technologies have a number of advantages that contribute to the development of the economy and make it more transparent. Some of the main features of modern digital technologies are speeding up business processes, reducing costs, eliminating the possibility of fraud, ensuring the transparency of the system and the ability to check and analyze the system. Regardless of whether a commercial or government organization uses the technology, in any case, there is a wide range of possibilities of its application. One of these technologies is blockchain. A blockchain is a distributed database in which storage devices are not connected to a shared server. This database stores an ever-growing list of ordered records called blocks. Each block contains a timestamp and a link to the previous block. The article defines a smart contract, describes the main areas of its application and provides processes similar to smart contracts, but working outside the blockchain. We also consider some of the risks that arise when working with smart contracts.
Cytowanie	Glazkova I., Kozioł-Kaczorek D., Shmatko S. (2018) Smart Contracts as a New Technology in the Digital Economy.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 146-151
HTML	wersja html
Pełny tekst	PRS_2018_T18(33)_n4_s146.pdf

Autor	Kinga Gruziel, Małgorzata Raczkowska
Tytuł	The Taxation of Agriculture in the European Union Countries
Title	The Taxation of Agriculture in the European Union Countries
Słowa kluczowe	tax, taxation of agriculture, agricultural tax
Key words	tax, taxation of agriculture, agricultural tax
Abstrakt	The paper sets out the key principles for taxation of agriculture in selected European Union countries. The theoretical foundations of tax systems in the context of their functions and features specified as desirable in the literature are discussed. EU agricultural taxation systems are presented in reference to optimisation and tax competitiveness. Some shared features of these agricultural taxation systems were pointed out and their division in two basic models (the British model and the continental model), which was presented taking as example the countries in which these models operate. Taxation of income derived from agricultural business activity is a natural direction of changes in tax systems. The tax policy implemented in the European Union countries in relation to agriculture make use of the principle of tax justice to the highest possible extent. The diversity of the tax rules and structures applied in the EU makes it possible to tax agricultural income without limiting the development potential of agricultural enterprises (farms), and often stimulates them. The form of individual tax systems results from numerous economic, social and political circumstances. Special tax treatment of agriculture is expressed through tax construction elements, e.g. right to deduct the value of generated loss or investment expenditure from taxable income.
Abstract	The paper sets out the key principles for taxation of agriculture in selected European Union countries. The theoretical foundations of tax systems in the context of their functions and features specified as desirable in the literature are discussed. EU agricultural taxation systems are presented in reference to optimisation and tax competitiveness. Some shared features of these agricultural taxation systems were pointed out and their division in two basic models (the British model and the continental model), which was presented taking as example the countries in which these models operate. Taxation of income derived from agricultural business activity is a natural direction of changes in tax systems. The tax policy implemented in the European Union countries in relation to agriculture make use of the principle of tax justice to the highest possible extent. The diversity of the tax rules and structures applied in the EU makes it possible to tax agricultural income without limiting the development potential of agricultural enterprises (farms), and often stimulates them. The form of individual tax systems results from numerous economic, social and political circumstances. Special tax treatment of agriculture is expressed through tax construction elements, e.g. right to deduct the value of generated loss or investment expenditure from taxable income.
Cytowanie	Gruziel K., Raczkowska M. (2018) The Taxation of Agriculture in the European Union Countries.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 18(33), z. 4: 162-174
HTML	wersja html
Pełny tekst	PRS_2018_T18(33)_n4_s162.pdf