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Autor	Sebastian Jarzebowski
Tytuł	ECONOMIC PERSPECTIVE OF SHORT SUPPLY CHAINS
Title
Słowa kluczowe	short food supply chain, supply chain management, sustainable development
Key words
Abstrakt	Within the framework of the paper, the author introduces issues connected to short food supply chains. There are many different forms of short food supply chains (SFSC), but they share a common characteristic of reduced numbers of intermediaries between the farmer or food producer, and the consumer. The growing interest in SFSCs is shown in the paper – this reflects mainly the consumer demand for quality and traceability, given the alarming health crises in food markets. From a customers’ point of view, SFSCs transfer more complete information about the origin of the food and, for producers, SFSCs retain a higher share of added value. The overview on the impact of short supply chains is provided in the paper. The results of the analysis show that the supply chain may have some beneficial economic effects. It is noticed that the SFSCs have potential to increase farm value added (profit allocation), promote sustainable farming systems, diversify production and contribute to local economic development.
Abstract
Cytowanie	Jarzebowski S.
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Pełny tekst	ESARE_2018_n2_s360.pdf

Autor	Bogdan Klepacki
Tytuł	THE ROLE OF LOGISTIC FOR POLISH ECONOMY DEVELOPMENT
Title
Słowa kluczowe	logistics, transport infrastructure, storage, Logistic Performance Index (LPI)
Key words
Abstrakt	One of the most important sectors currently determining the economic situation of countries, regions, including rural areas and enterprises is logistics. The study presents the directions of the impact of logistics on the economy and changes in equipping Poland with more important elements of the logistics infrastructure, namely transport and storage infrastructure. The place of the logistics sector in the national economy was presented, measured by the share of transport, storage, information and communication, against the background of industry, trade and construction, in the creation of the Net Domestic Product. The logistic competitive position of Poland against the background of neighbouring countries was also determined. It was found that it is high, and logistics can be an important factor in the development of the country. The development of logistics at the Faculty of Economic Sciences at SGGW was also presented.
Abstract
Cytowanie	Klepacki B.
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Pełny tekst	ESARE_2018_n2_s353.pdf

Autor	Bernadetta Dziura, Bogusław Ślusarczyk
Tytuł	SOCIAL CAPITAL AS A STIMULANT FOR THE DEVELOPMENT OF ENTERPRISES IN THE PODKARPACKIE PROVINCE
Title
Słowa kluczowe	social capital, intellectual capital, enterprise, development
Key words
Abstrakt	Social capital is one of the essential elements of an enterprise’s development. Enterprises with a high level of social capital, due to the smooth flow of information, are predisposed to achieve higher innovation, gaining an advantage over competitors (Przybysz, 2011). The social capital affects the creation of the unique value of an enterprise, mainly through the structures of the connections network, social and cultural norms as well as trust (Dziura, 2016). Nowadays, it is analysed at various levels and in varying degrees, also in relation to territorial systems, including the provincial level. The present paper is an attempt to analyse and describe the impact of social capital on development of selected enterprises in the Podkarpackie province. Authors of the article, due to the conducted surveys, application of statistical methods and analysis of financial reports, aim at presenting the effects of investing in social capital.
Abstract
Cytowanie	Dziura B., Ślusarczyk B.
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Pełny tekst	ESARE_2018_n2_s326.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.
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Pełny tekst	ESARE_2018_n2_s313.pdf

Autor	Aneta Becker, Jarosław Becker
Tytuł	REGIONAL DIFFERENTIATION OF POLAND IN TERMS OF THE DEGREE OF DIGITAL EXCLUSION OF HOUSEHOLDS IN 2017
Title
Słowa kluczowe	ICT, digital divide, households, ELECTRE TRI
Key words
Abstrakt	Nowadays, the digital economy plays a significant role in economic life. It is determined by the intensive development of modern ICT (Information and Communication Technology). Thus, the importance of the information society using techniques of information communication and processing that arose from the connection of other households is increasing. These households participate and form the basis for the process of creating social capital. Therefore, it seems interesting to examine the socio-economic space of Polish households due to the existence of disproportions in ICT development. The article presents the results of the classification of Polish voivodeships in terms of the degree of digital exclusion understood as lack of access or the ability to use ICT in households in 2017. The research used the ELECTRE TRI method, which is an example of a multicriteria decision support method used to classify decision variants based on a relationship of exceedance. The obtained results allowed for the identification of regions that are characterized by the highest degree of exclusion of digital households (the lowest use of ICT). This group includes the following provinces: Podlasie, Lublin and Lubusz. Into the analyses carried out additionally and deliberately introduced the region of Masovia Province without the capital city and separately the region of Warsaw (the capital city), which clearly different from other units. Thus, it served as a reference point in the study, which represents highly urbanized areas of voivodeships characterized by a low degree of digital exclusion.
Abstract
Cytowanie	Becker A., Becker J.
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Pełny tekst	ESARE_2018_n2_s306.pdf

Autor	Anna Mazurkiewicz, Katarzyna Szara
Tytuł	THE ROLE OF HUMAN, SOCIAL AND CREATIVE CAPITALS IN SOCIO-ECONOMIC DEVELOPMENT
Title
Słowa kluczowe	human capital, social capital, creative capital, development
Key words
Abstrakt	Socio-economic development is a process of quantitative and qualitative changes that increase phenomena in the economic, social and cultural areas. Various types of capital, including human and social capitals, support this development. These capitals are often described in literature. Less information on the subject of creative capital derived from the Florida’s theory is available in the subject matter literature. The aim of the paper is to identify the role of human, social and creative capitals in socio-economic development. Against the background of the capitals characteristics, their similarities and differences were pointed out. Human capital is substitutive against social and creative ones. However, these two capitals have a complementary character in relation to human nature. The identified roles of the three capitals described in the comparative dimension in the aspect of a commune, a region and a country development are an original contribution to the paper.
Abstract
Cytowanie	Mazurkiewicz A., Szara K.
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Pełny tekst	ESARE_2018_n2_s273.pdf

Autor	Marta Domagalska-Grędys
Tytuł	EXCHANGE OF INFORMATION AND EDUCATION IN COOPERATION BETWEEN AGRICULTURAL HOLDINGS MAINTAINING CONSERVATIVE BREED ANIMALS
Title
Słowa kluczowe	cooperation goals, knowledge exchange and education, livestock conservative breeds, principal component analysis (PCA)
Key words
Abstrakt	The development by means of cooperation, an exchange of knowledge and education is of crucial importance in the contemporary knowledge-based economy. The goal of the study was to determine important goals in cooperation with regard to the scope of knowledge and education of agricultural holdings maintaining conservative breed animals in the region of fragmented agriculture (South-Eastern Poland). The studied entities contribute to an increased biodiversity and maintenance of small agricultural holdings. The conditions of cooperation basing on an exchange of knowledge and education are laid down based on the results of a questionnaire study conducted among 145 agricultural holdings and principal component analyses (PCA). The evaluation of the exchange of knowledge and education varied within the industry. The highest degree of approval for the exchange of knowledge and education was among breeders of pigs and cows, the lowest among sheep breeders. It was demonstrated that participation in fairs and trainings improved the evaluation of analysed cooperation.
Abstract
Cytowanie	Domagalska-Grędys M.
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Pełny tekst	ESARE_2018_n2_s81.pdf

Autor	Robert Nowacki
Tytuł	USE OF ICT SERVICES AT FOOD PROCESSING ENTERPRISES AND THE INFORMATION SOCIETY DEVELOPMENT
Title
Słowa kluczowe	food processing, ICT, ICT services, information society
Key words
Abstrakt	The aim of the article is to analyse the scale of use and to assess the services related to modern information and communication technologies at food processing enterprises and to identify the dependencies between the obtained indices and the features characterising the entities surveyed. The grounds for considerations are findings of the surveys with 201 managers of enterprises of this sector, differentiated in terms of size. The analysis comprised the three areas of ICT services: telecommunications services, services related to software and consultancy in the IT area, and information-related services. The results indicate a wide scope of the use of ICT services – telecommunication services are used by all the entities surveyed, those related to software and consultancy – by three quarters, while information-related services – by almost 60%. In case of all entities there are noted growing outlays on their application, justified, on the one side, by the demand, and, on the other side, by high appraisals of their quality and up-to-datedness (more than 70% of indications) as well as their impact on competitiveness of the entities using them (percentages at the level of more than 60%). It must be said that there occur quite big differences in the indices obtained, due to the features of the enterprises in question. Most often statistically significant dependencies appear in case of information-related services – they are determined by the size of enterprises and the origin of their capital. In case of the services related to software and IT consultancy, the said dependencies also concern the enterprises’ size and, additionally, the range of their activities. Definitely most seldom the statistically significant dependencies occur in case of telecommunication services.
Abstract
Cytowanie	Nowacki R.
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Pełny tekst	ESARE_2018_n2_s51.pdf

Autor	Irina Pilvere, Aleksandra Rizojewa-Silava, Sandija Zeverte-Rivza
Tytuł	AGRICULTURE MODELLING IN THE EUROPEAN UNION
Title
Słowa kluczowe	agriculture, simulation, models, system
Key words
Abstrakt	Agriculture is an important sector of the national economy. Modelling in agriculture is extensively used to evaluate and simulate the development of this industry. There are two main purposes for the development of agricultural models: to develop a scientific understanding of a particular system and obtain information in order to justify agricultural policy decisions and predict their implications. The purpose of this study is to analyse the models used in agriculture in the European Union (EU). To reach these purposes, the following research tasks were set: (1) to analyse the theoretical aspects of simulation modelling; (2) to explore the key agricultural simulation models employed in the EU. The research found that simulation modelling is often used in agriculture by policy makers. There are eight key models of different complexity which are being used to predict the development of the agricultural sector in the EU.
Abstract
Cytowanie	Pilvere I., Rizojewa-Silava A., Zeverte-Rivza S.
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Pełny tekst	ESARE_2018_n2_s45.pdf

Autor	Aleksandra Kowalska
Tytuł	UNFAIR INFORMATION PRACTICES RELATED TO MEAT AND MEAT PRODUCTS IN POLAND
Title
Słowa kluczowe	food adulteration, mislabelling, meat and meat products
Key words
Abstrakt	The aim of this paper was to recognize the scale and types of the food adulteration practices associated with meat and meat products from Poland. The vulnerability of food supply chains to fraud/adulteration is growing as a result of globalisation, which is expanding the scope and scale of the incidence of food fraud/adulteration. Both the intentional and unintentional adulteration of food can lead to a public health threat, and cause severe economic consequences. Meat and meat products are the most common targets for adulteration in Poland and the EU. Since meat and meat products hold a key position in food production and consumption in Poland, it is in both the industry’s and government’s interests to eliminate adulteration in the meat supply chain. The methodological approach was to first review the literature to define and outline the challenge of food adulteration, and then to build a database on the basis of IJHARS decisions regarding adulterated meat and meat products, and to analyse them in detail. An analysis of the data revealed that most cases infringed Article 7.1(a) of Regulation (EU) 1169/2011 on the provision of food information to consumers concerning fair information practices.
Abstract
Cytowanie	Kowalska A.
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Pełny tekst	ESARE_2018_n2_s37.pdf

Autor	Mariusz Grębowiec
Tytuł	Rola współczesnych innowacji sektora owoców i warzyw w procesie postrzegania i podejmowania decyzji nabywczych przez konsumentów
Title	THE ROLE MODERN INNOVATIONS IN THE FRUIT AND VEGETABLE SECTOR I THE PROCESS OF PERCEIVING AND PURCHASING DECISUIONS BY CONSUMERS
Słowa kluczowe	innowacja, rynek, konsument, owoce i warzywa, innowacyjne produkty żywnościowe
Key words	innovation, market, consumer, fruit and vegetables, innovative food products
Abstrakt	W artykule dokonano próby oceny innowacyjności sektora owoców i warzyw w opinii polskich konsumentów. Bazując na dostępnej literaturze, artykułach i czasopismach branżowych oraz informacjach opublikowanych na stronach internetowych scharakteryzowano zmiany na polskim rynku owoców i warzyw, innowacyjność sektora owoców i warzyw, rodzaje innowacji związanych z nowymi technologiami i procesami oraz z nowymi metodami marketingowymi i organizacyjnymi, a także wskazano trendy i bariery nabywcze konsumentów w sektorze owocowo-warzywnym. Dla pełnego zobrazowania stopnia znajomości i rozpoznawalności wybranych innowacji oraz stosunku do tego typu produktów konsumenta przeprowadzono badania ankietowe.
Abstract	Fashion, health and convenience shape today's consumer market in innovation. The knowledge of the consumer is the key to the success of the company. The aim of the study was to evaluate the innovativeness of the fruit and vegetable sector in Poland in the opinion of Polish consumers. Based on the available literature, articles and professional journals and the information published on websites characterized by changes in the Polish market in fruit and vegetables, innovative fruit and vegetable sector, types of innovation related to new technologies and processes, and new methods of marketing and organizational and also described trends and consumer barriers in the fruit and vegetable sector. For a full presentation of the degree of knowledge and recognition of selected innovations and the relation to this type of products of the consumer survey was conducted.
Cytowanie	Grębowiec M. (2018) Rola współczesnych innowacji sektora owoców i warzyw w procesie postrzegania i podejmowania decyzji nabywczych przez konsumentów.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 20(69): 60-71
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Pełny tekst	PEFIM_2018_n69_s60.pdf

Autor	Tomasz Pawlonka
Tytuł	BEHAVIOURAL FINANCE IN AGRIBUSINESS – THE BIRTH OF A CONCEPT
Title
Słowa kluczowe	homo oeconomicus, rationality, agriculture, speculative motif
Key words
Abstrakt	Up until now, a model approach has constituted the core of mainstream economics with regard to the decision maker and decision-making conditions. The financial (and economic) crises appearing with increased frequency and numerous market anomalies, although considered predictable by economists and being only a residual component of econometric models, are related to the growing financialization of the economy and an existing asymmetry of information in the absence of full decision-maker rationality. The importance of the psychological characteristics of individuals, their knowledge, the level of trust and priorities, recognized more and more commonly in economic practice, make it necessary to conduct research to identify ‘difficult quantifiable’ characteristics of decision-makers, including their purely economic considerations. (as a supplement to previous economic considerations, including the inclusion of new variables to econometric models that have been in operation for years). The aim of the study was to systematize the evolution of the homo oeconomicus concept along with an indication of further possible directions in its development. A survey of behavioural finance in relation to agribusiness has also been reviewed, which is a perfect example of the evolution of mainstream economics.
Abstract
Cytowanie	Pawlonka T.
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Pełny tekst	ESARE_2018_n1_s389.pdf

Autor	Halina Powęska
Tytuł	RURAL AREAS OF POLAND AS THE BENEFICIARY OF EUROPEAN UNION FUNDING 2007−2013(15) FOR CULTURAL PROJECTS
Title
Słowa kluczowe	rural areas of Poland, EU structural funds, cultural heritage
Key words
Abstrakt	The paper presents the issues relating to the use of EU funds for cultural heritage projects in rural areas in Poland in the years 2007–2015. The study examines the structure of the funding of EU cultural heritage projects by the purpose of their implementation including revaluation of cultural heritage objects, creation and development of a new tourism product, renovation of sports and recreation infrastructure, promotion and other issues. The spatial analysis was carried out at the level of voivodships. The survey was conducted using the database of the National Information System of the Ministry of Infrastructure and Development of the Republic of Poland (NIS SIMIK 07-13) as at 31 December 2015. In the years 2007–2015, in both rural areas and rural districts, in the case of those projects which were aimed at developing infrastructure and restoring cultural heritage assets, while projects thematically related to the creation of a new tourism product and promotion were of lesser importance. However, the highest grants from EU sources were provided for projects thematically related to the reconstruction of cultural heritage and creation of tourism products, which shows that the activities aimed at preservation of cultural heritage and support for local entrepreneurship are of particular significance to European entities.
Abstract
Cytowanie	Powęska H.
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Pełny tekst	ESARE_2018_n1_s335.pdf

Autor	Agnieszka Borowska
Tytuł	OPPORTUNITIES AND BARRIERS REGARDING THE DEVELOPMENT OF REGIONAL BEAN PRODUCTION WITH GEOGRAPHICAL CERTIFICATION IN POLAND
Title
Słowa kluczowe	regional beans, production, price
Key words
Abstrakt	The objective of the study is to present opportunities and barriers concerning the development of regional bean production with geographical indication and designation of origin, in Poland, in 2012-2017. The specificity, scale and conditions of production of three Polish regional bean species are described including the background of changes in the area cultivated with bean, its yield, production and development of buying-in prices. Attention is drawn to objective and subjective factors slowing down the certification process of leguminous crop production in accordance with producer specification. Information from the following databases has been used in the study: FAOSTAT, Eurostat, GUS (Central Statistical Office), JIHARS (Agricultural and Food Quality Inspection), as well as the following associations of regional bean producers (Association of Climbing Bean ‘Piękny Jaś’ Producers in Wrzawy, Association of Bean Producers in Nowy Korczyn, Cooperative ‘Dolina Dunajca’ and LAG (Local Action Group) ‘Biała-Dunajec’). The niche character and small previous production volume mean that regional beans PDO and PGI are only available in season for a small group of consumers. Little interest from producers of production certification makes it difficult to recognize that this pro-development activity is rather amateur at the current stage of building the regional food market in Poland.
Abstract
Cytowanie	Borowska A.
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Pełny tekst	ESARE_2018_n1_s133.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.
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Pełny tekst	ESARE_2018_n1_s125.pdf

Autor	Maiga Kruzmetra, Baiba Rivza
Tytuł	ECONOMIC ACTIVITY AS ONE OF THE SMART AND SUSTAINABLE DEVELOPMENT TRENDS IN RURAL TERRITORIES
Title
Słowa kluczowe	rural territories; sustainable development; economic activities
Key words
Abstrakt	Rural territory is an important part of the community’s living space, moreover, it is a living space for sustainable and smart development. With the growing public demand for a healthy living environment and healthy food, the role of rural territory as a living space for community and the necessity to maintain its sustainable development is increasing. However, the sustainability of rural territories as a living space will be preserved only when residents are ready for changes and if national institutions and local governments are promoting trends politically and practically. The aim of the research: to examine economic activity in the rural areas of Latvia with regard to promoting the sustainable and smart development direction during 2009–2016 and to assess the results achieved. An analysis of the information on entrepreneurship expansion used in the research allows making a number of conclusions. Even though Latvia has the lowest competitiveness rating among Poland, Lithuania, Latvia and Estonia, at the same time, it is characterized by the highest growth rates and small distances among these countries. The reduction of these differences was significantly influenced by economic activity expansion, including the knowledge economy segment in Latvia. The growth of the economy in the rural territories surpasses the growth rates in major cities. The rural space has confirmed its suitability for the innovative functioning and growth of the economy.
Abstract
Cytowanie	Kruzmetra M., Rivza B.
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Pełny tekst	ESARE_2018_n1_s48.pdf

Autor	Julita Szlachciuk
Tytuł	Znajomość praw przysługujących konsumentom dokonującym zakupu żywności przez Internet
Title	The familiarity with consumer’s rights purchase food on the Internet
Słowa kluczowe	Internet, zakup żywności, ochrona konsumentów, znajomość praw
Key words	Internet, grocery shopping, consumer protection, familiarity with the rights
Abstrakt	Celem artykułu jest ocena znajomości praw przysługujących konsumentom dokonującym zakupów żywności przez Internet. Badanie zrealizowano wśród 600 respondentów będących w wieku 25–44 lat, dokonujących zakupu żywności przez Internet. Uzyskane wyniki potwierdzają, że rodzaj informacji udostępnianych przez przedsiębiorców, sposób ich podawania (które są konsekwencją obowiązujących regulacji prawnych) mogą przyczyniać się do postrzegania zakupów w sieci jako dobrej alternatywy tradycyjnych form sprzedaży żywności (sklepy stacjonarne). Jednocześnie warto zwrócić uwagę, że część ankietowanych nie potrafiła jednoznacznie ustosunkować się do praw przysługujących konsumentom podczas zakupu żywności przez Internet, nie zawsze też jest świadoma zasad składania reklamacji, co wskazuje na konieczność dalszego prowadzenia działań edukacyjnych skierowanych do konsumentów w tym zakresie.
Abstract	The aim of the article is an assessment of the familiarity with the rights to which the consumers are entitled when they purchase food on the Internet. The study was carried out among 600 respondents aged 25–44 years who purchase food via the Internet. The results which were obtained confirm that the kind of information that is made available by the entrepreneurs, as well as the manner in which this information is provided (which results from legal regulations), might contribute to the fact that shopping online is perceived as a good alternative for traditional shops where food can be bought. Simultaneously, it is worth noticing that a number of respondents were not able to take an unequivocal stance with regard to purchasing food online. Moreover, they are not always aware of complaint making rules, which indicates that it is necessary to conduct further educational actions targeted at the consumers in this area.
Cytowanie	Szlachciuk J. (2018) Znajomość praw przysługujących konsumentom dokonującym zakupu żywności przez Internet.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 121: 105-114
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Pełny tekst	EIOGZ_2018_n121_s105.pdf

Autor	Anna Bischoff, Mirosław Wasilewski
Tytuł	Współpraca w zakresie wymiany informacji podatkowej między Polską a krajami UE
Title	THE COOPERATION IN THE EXCHANGE OF TAX INFORMATION BETWEEN POLAND AND OTHER EU COUNTRIES
Słowa kluczowe	administracja podatkowa, wymiana informacji podatkowej, Biuro Wymiay informacji podatkowej w Koninie, CCN mail
Key words	tax administration, exchange of tax information, central liaison office in Konin, CCN mail
Abstrakt	W opracowaniu przedstawiono zagadnienie wymiany informacji podatkowej między Polską oraz państwami UE. Przedstawiona została podstawa prawna, narzędzia, struktura oraz intensywność wymiany informacji podatkowej. Badania przeprowadzono na podstawie danych statystycznych uzyskanych z BWIP w Koninie oraz informacji zawartych w raporcie przygotowanym dla Komisji Europejskiej w ramach programu Fiscalis 2013. Uwzględnione zostały także informacje zawarte w raportach z kontroli przeprowadzanych przez NIK w latach 2009–2015. Organy administracji podatkowej posiadają narzędzia umożliwiające wymianę informacji w sposób efektywny i usystematyzowany. W badanym okresie wymiana informacji podatkowych ulegała intensyfikacji. Pracownicy polskiej administracji skarbowej wystosowali znacząco więcej zapytań o udzielenie informacji podatkowej, niż ich otrzymali od przedstawicieli państw UE. Wymiana ta jedynie w niewielkim stopniu przyczyniła się do zapobiegania przestępstwom podatkowym. Konieczne jest więc wprowadzenie rozwiązań systemowych, ograniczających nadużycia podatkowe na skalę międzynarodową.
Abstract	The paper presents the problem of the exchange of tax information between Poland and EU countries. Study presents legal basis, tools, structure and intensity of the exchange of tax information. It was based on statistical data obtained from BWIP in Konin and the data contained in the report prepared for the European Commission in the framework of the Fiscalis 2013 program. Study also includes information collected in the reports of the inspections carried out by the NIK in the period of 2009-2015. Study shows that Polish tax authorities have access to the tools allowing to exchange tax information in an efficient and systematic way. During the analyzed period, the exchange of tax information had intensified. Employees of Polish tax administration issued significantly more requests for tax information than they received from representatives of the EU countries. This exchange only to a limited extent contributed to the prevention tax evasion. It is therefore necessary to introduce system solutions reducing tax fraud on an international scale
Cytowanie	Bischoff A., Wasilewski M. (2018) Współpraca w zakresie wymiany informacji podatkowej między Polską a krajami UE.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 19(68): 286-301
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Pełny tekst	PEFIM_2018_n68_s286.pdf

Autor	Irena Ozimek
Tytuł	Ochrona konsumentów na wybranych rynkach usług w świetle regulacji prawnych i możliwości pozasądowego rozwiązywania sporów konsumenckich
Title	Consumer protection in selected service markets in the light of legal regulations and the possibility of out-of-court resolution of consumer disputes
Słowa kluczowe	ochrona konsumentów, rynek usług, regulacje prawne, dochodzenie roszczeń przez konsumentów, spory konsumenckie, pozasądowe rozwiązywanie sporów konsumenckich
Key words	consumer protection, services market, legal regulations, consumer claim pursuing, out-of-court resolution of consumers’ disputes.
Abstrakt	Celem niniejszego artykułu jest przedstawienie regulacji prawnych, w których ujęto problematykę ochrony konsumentów na rynku wybranych usług oraz sposoby dochodzenia roszczeń przez konsumentów w przypadku naruszenia ich praw. W ramach badań dokonano analizy danych wtórnych, tj. aktów prawnych, sprawozdań wybranych podmiotów sektorowych (publicznych i niepublicznych) w zakresie pozasądowego rozwiązywania sporów między konsumentem a przedsiębiorcą, wynikających z zawartej z konsumentem umowy. Dokonane analizy wskazują, że nie zawsze przestrzegane są prawa konsumentów na rynku usług. Ponadto, pomimo zwiększającego się zainteresowania polubownym sposobem rozwiązywania sporów, nadal istnieje konieczność prowadzenia przez różne instytucje i organizacje działań informacyjno-edukacyjnych w tym zakresie. Przyczyni się to do wzrostu świadomości istnienia możliwości wykorzystania tego sposobu rozwiązywania sporów, zarówno wśród przedsiębiorców, jak i konsumentów.
Abstract	The purpose of this article is to present legal regulations which included the issues of consumer protection on the market of selected services and ways of pursuing claims by consumers in case of rights violation. The research consist of secondary data analysis i.e. legal acts, reports of selected sector entities (public and non-public) in terms of out-of-court dispute resolution between the consumer and the entrepreneur resulting from the contract concluded with the consumer. The results of the data analysis show that consumers’ rights are not always respected on the services market. Moreover, despite the growing interest in the amicable way of disputes resolving, there is still a need to carry out information and education activities in this area provided by various institutions and organizations. This will increase the awareness of existence the possibility of using this method of dispute resolution both among entrepreneurs and consumers.
Cytowanie	Ozimek I. (2018) Ochrona konsumentów na wybranych rynkach usług w świetle regulacji prawnych i możliwości pozasądowego rozwiązywania sporów konsumenckich .Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 19(68): 173-186
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Pełny tekst	PEFIM_2018_n68_s173.pdf

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
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Pełny tekst	PEFIM_2018_n68_s132.pdf