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Tytuł:
Proces kształtowania się samodzielności finansowej, a problem zadłużania się jednostek samorządu terytorialnego
Evolution of Financial Independence and the Debt Problem in Local Governments
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/906965.pdf
Data publikacji:
2002
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
Local governments are a link in the system of public finance. They are a public and legal entity, being autonomous and independent of the state. In the evolution of local governments’ financial independence it is of extreme importance that to some extent they are always dependent on the central government. The literature of the subject provides two extremely different concepts of a community model. One treats it as unit whose rights are modelled after natural rights of an individual. The other assumes that a community should be entitely subordinated to the state, as its founder is the state itself. These approaches are reflected in the attempt to identify limits on financial liabilities that can be assumed by local governments. Their budget deficit is typically financed from refundable sources and their types and the maximal debt are determined in Poland by the public finance act. Lenders attempting to determine a community’s creditworthiness are guided by their own practices. Both in the evaluation of local governments’ creditworthiness and when constructing the rules and limits on their allowable debt it is necessary to allow for the role and specificity of public finance.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2002, 161
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Konstrukcja subwencji ogólnej dla jednostek samorządu terytorialnego w Polsce i jej ocena
The Framework of General Grant for Local-self Government in Poland and Its Evaluation
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/905317.pdf
Data publikacji:
2006
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
There have been many changes in the framework of general grant for local-self government in Poland since 01.01.2004. The amount of general grant consists of three parts: the equalizing, the balancing and the educational part for gminas and poviats, and the equalizing, the regional and educational part for voivodcships. The new solutions have been appeared in this framework: - enlargement of the equalization mechanism to protect the economically weaker selfgovernments, - widening the horizontal distribution elements, - the connection between the mechanism of the granting and macro-economical indicators like GNP, the level of unemployment.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2006, 197
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
O potrzebie uporządkowania kierunków zmian w systemie finansów samorządowych
About the Need of Arrangement in Local Government Finance
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/905605.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
The aim of the article is an evaluation of the financial system in the territorial self-government units in Poland and proposals to change it. The author argue that the sequencing of policies is an important determinant of the success. Little fiscal independence of the local government in Poland (especially above the commune level), the necessity for a property tax reform and efficiency in expenditures are the greatest challenges for the future.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2013, 279
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Typologia dotacji z budżetu państwa a cele dotowania samorządu terytorialnego
Typology of Transfers from State Budget into Self-Government Budgets and Their Objectives
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/906421.pdf
Data publikacji:
2008
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
finansowanie samorządu terytorialnego
dotacje
finanse publiczne
local government financing
subsidies
public finance
Opis:
The problems of intergovernmental fiscal relations have been recognized for many years. The consequence of this is a wide range of different kinds of transfers from state budget into self-government budgets. The article describes the typology of those grants and suggests same conclusions what grants are appropriate for what objectives.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2008, 218
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries
Iluzje fiskalne w ujęciu porównawczym: synteza wyników badań w Polsce na tle nowych podejść i badań empirycznych wybranych krajów
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/1812138.pdf
Data publikacji:
2021-06-30
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
decentralizacja fiskalna
iluzje fiskalne
relacje fiskalne państwo–samorząd
podatki lokalne
fiscal decentralisation
fiscal illusions
intergovernmental fiscal relations
local taxes
Opis:
This article examines fiscal illusions in public finance systems where decentralisation involving the introduction of an independent and autonomous component of local government funding brings new problems. It presents a synthesis of the findings from a Polish empirical study that set out to determine the types and extent of fiscal illusion among Polish councillors, focusing on the qualitative aspects of the phenomenon. It also compares the findings with other streams of research and new approaches to fiscal illusion. The purpose of the article is to systematise the knowledge of fiscal illusion based on selected empirical studies, to formulate proposals for practitioners and public decision‑makers, and to highlight areas for future research to address. The article was prepared using a desk research approach and the author’s own experiences and research perspective formed during the study of fiscal illusions. The findings presented in the article corroborate its main thesis that a local government funding system based on intergovernmental transfers contributes to the emergence and perpetuation of fiscal illusions.
Przedmiotem artykułu są iluzje fiskalne w zdecentralizowanych systemach finansów publicznych. Pojawienie się bowiem w systemie niezależnego i autonomicznego ogniwa jakim są finanse samorządu terytorialnego powoduje nowe problemy. W artykule przedstawiono syntezę wyników badan empirycznych poświęconych rodzajom i zakresowi iluzji fiskalnych wśród polskich radnych, w której główny nacisk położono na aspekty jakościowe analizowanego zjawiska. Wnioski z badań poświęconych Polsce skonfrontowano z nowymi nurtami badań oraz nowym spojrzeniem na problem, które ukazały się w ostatnich latach. Celem artykułu jest usystematyzowanie dotychczasowego stanu wiedzy w kontekście wybranych badań empirycznych, sformułowanie postulatów dla praktyki i decydentów publicznych oraz wskazanie na kierunki pożądanych badań w przyszłości. W artykule wykorzystano metodę desk research oraz doświadczenia i subiektywne spojrzenie badawcze nabyte w toku realizacji projektu poświęconego iluzjom fiskalnym. W trakcie tych badań potwierdzono główną tezę, że system finansowania samorządu terytorialnego oparty na dochodach o charakterze transferów z budżetu państwa wpływa na powstawanie i utrwalanie iluzji fiskalnych.
Źródło:
Comparative Economic Research. Central and Eastern Europe; 2021, 24, 2; 7-21
1508-2008
2082-6737
Pojawia się w:
Comparative Economic Research. Central and Eastern Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
DESIGNING A REVENUE STRUCTURE IN LOCAL SELF-GOVERNMENT ENTITIES IN POLAND: TAXES VERSUS GRANTS
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/517116.pdf
Data publikacji:
2015
Wydawca:
Instytut Badań Gospodarczych
Tematy:
public finance
fiscal relations
grants
local taxes
self-government finance
Opis:
This paper discusses the problem of rational forming of the financing system for local self-government entities. The concept of fiscal federalism as well as the role and importance of own revenues and revenues from the state budget transfers, which are slightly different from other unitary countries, have been referred to in this context. The aim of this paper is to statistically analyze the selected categories of local self-government revenues in Poland with regard to the local self-government total revenue in 2013 and the total expenditure between 1999 and 2013. The study involved methods for the analysis of dynamics of mass phenomena such as, first of all, fixed base indexes, the average rate of change indicator and the correlation and regression coefficients from time series. The correlation and regression coefficients from time series were calculated with the first difference method. The results of study demonstrate a statistically significant role of transfer revenues in the expenditure (with the exception of voivodeships) and a statistically insignificant effect of sensu stricto own revenues in the case of cities with poviat status, poviats and voivodeships. The results reveal that the spending policy of local self-governments in Poland is highly dependent on a specific category of revenue, which is referred to as “other revenue” in the study, as a result of the inflow of EU funds. In the long term, once this specific, incidental source of revenue has been exhausted, the local self-government finance may face serious disruption. Such conclusions may serve as a practical contribution to the creation of an early warning mechanism in the shaping of present and future fiscal policies.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2015, 10, 3; 45-63
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Subwencje i dotacje dla samorządu terytorialnego w polityce finansowej państwa
Financial Transfers to Local Areas in Central Government Policy
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/574598.pdf
Data publikacji:
2007-04-30
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
financial transfers
local government
fiscal policy
soft/hard budget constraints
Opis:
The paper deals with selected aspects of the issue of financial transfers to local governments from the central budget. The first part of the paper describes the basic types of transfers, their role and limitations in central government financial policy resulting from decentralization. Further on, the author discusses the conditions of subsidizing and co-financing local governments under fiscal and budgetary policies. Guziejewska also examines the rules and purposes of financial policy, including the policy of subsidizing, sources of local government revenue and the role of soft and hard budget constraints. The author uses a descriptive analysis method, combined with elements of deduction and statistical analysis. The analysis confirms that the importance of transfers to local governments depends on the level of decentralization of public finances, the detailed structure of individual transfers and the roles that they are supposed to play in the financial system of the state. In Poland, general- and specific-purpose subsidies as well as designated grants play a key role in transfers from the national budget to local areas. Transfers to municipalities differ from those intended for other local government units above the municipality level. The Polish financial transfer system places insufficient emphasis on the goals that individual transfers are supposed to serve, Guziejewska concludes. The system also overlooks the actual costs of services in local areas and makes limited use of the principle of co-financing. Moreover, the economic and social consequences of specific transfers and their political role are not always sufficiently analyzed.
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2007, 215, 4; 71-89
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efektywność finansów samorządu terytorialnego
The Effectiveness of Local Government Finance
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/574884.pdf
Data publikacji:
2008-06-30
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
decentralization
local government finance
effectiveness
the Tiebout hypothesis
the Wicksell model
Opis:
Increasing the effectiveness of public finance in decentralized systems is a major challenge to both economic theory and practice. In broad terms, economic effectiveness means the relationship between the value of outlays incurred and the effects obtained thanks to these outlays. In the public finance sector, such calculations are difficult because the effects of operations in this sector are often impossible to measure. Studies of the effectiveness of local government finance in Poland tend to focus on a number of selected aspects, yet they rarely deal with the issue of effectiveness in the context of competition and payment for public services, the author says. Guziejewska describes the basic assumptions of two theoretical models known from research reports published abroad: a model developed by American economist Charles Tiebout and a theory proposed by Swedish economist Knut Wicksell. Both these theories deal with competition between local communities and the problem of preferential treatment with regard to public goods and payment for these goods. Even though these theoretical models have their limitations, both Tiebout and Wicksell point to the need to decentralize local finances, Guziejewska says. She presents different scenarios for income shocks in local government budgets, in both the centralized and decentralized systems. The theories described by the author are the basis for formulating certain recommendations related to the rationalization of local government finance, including more direct use of tax breaks for local taxpayers, the equivalence of burdens imposed on public institutions, and the need to counteract “fiscal illusions.”
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2008, 224, 5-6; 71-89
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/599443.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
public finance,
fiscal relations,
territorial self-government finance
Opis:
The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any solution results in a greater or lesser fiscal imbalance. An attempt to solve the problems of vertical and horizontal fiscal imbalance and consequences of a greater contribution of territorial self-government tasks and finance leads to complex fiscal relations between the state and the territorial self-government. The aim of this paper is to point out the basic characteristics of the financing system of the local government and the areas of fiscal relations between the national and local government in Poland against the traditional principles of fiscal federalism. Statistical measures of financial independence of territorial self-government entities and their restrictions have also been presented here. The paper ends with conclusions which synthetically present the current problems in fiscal relations in Poland and conclusions de lege ferenda.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 4; 24-32
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
W poszukiwaniu efektywnego systemu podatków samorządowych
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/610191.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
self-government finance
local taxes
methods of financing self-governments
finanse samorządu terytorialnego
podatki lokalne
metody finansowania samorządów
Opis:
This paper discusses the problem of rational formation of the financing system for local self-government entities, especially local taxes in the light of fiscal illusions. The study involved methods of general statistical analysis of revenues from real property tax in Poland and selected conclusions from ten targeted in-depth interviews with the members of the Municipal Council. The results show a wide range of fiscal illusions as a consequence of the system of financing local government in Poland which is predominantly based on revenue from intergovernmental transfers instead of local taxes. 
W artykule podjęto problem racjonalnego kształtowania systemu finansowania jednostek samorządu terytorialnego, w szczególności podatków lokalnych, w kontekście problemu iluzji fiskalnych. Badania oparto przede wszystkim na ogólnej analizie statystycznej wpływów z podatku od nieruchomości w Polsce oraz wybranych wnioskach z przeprowadzonych dziesięciu pogłębionych wywiadów z radnymi wybranej Rady Miejskiej. Wyniki badań wskazują na szeroki zakres iluzji fiskalnych będący konsekwencją systemu finansowania samorządu terytorialnego w Polsce, opartego w przeważającej mierze na dochodach transferowych z budżetu państwa, a nie na podatkach lokalnych.
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2016, 50, 1
0459-9586
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Interdisciplinary interplay between government programs, politics and demography as exemplified by the Polish family 500+ program: assumptions and first experiences
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/2124317.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
public programs
family planning
Family 500+ program
public finances
Opis:
Purpose – In 2016 the Polish government launched the Family 500+ program. This family policy instrument is regarded as a unique but debatable measure. The paper assesses the program in terms of interdisciplinary relationships between public programs, politics, sociology and demography.Research method – The research for the paper was carried out using a qualitative case study-based method. A critical analysis of the relevant legislation, public policy assumptions, reports, and earlier studies was performed. The data contained in the Demographic Yearbook of Poland [2018, 2019, 2020] published by Statistics Poland and simple methods of descriptive statistics were also used.Results – The conclusions from the research are that while the program’s effect on the demographic situation in Poland is limited, it helps reduce poverty, supports families and politically benefits the ruling party. They also suggest that the current sociological, social, cultural, historical, and political factors have an essential influence on how this type of programs is received by voters and on their success.Originality / value / implications / recommendations – The program has prevented the demographic gap in Poland from widening. A new study using simulation modelling will seek to determine whether it also reduces poverty among families with children. The program’s demographic effectiveness and its effect on the female labor market should be further studied in the future.
Źródło:
Optimum. Economic Studies; 2021, 4(106); 30-44
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/599476.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
public finance
fiscal relations
territorial self-government finance
Opis:
The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any solution results in a greater or lesser fiscal imbalance. An attempt to solve the problems of vertical and horizontal fiscal imbalance and consequences of a greater contribution of territorial self-government tasks and finance leads to complex fiscal relations between the state and the territorial self-government. The aim of this paper is to point out the basic characteristics of the financing system of the local government and the areas of fiscal relations between the national and local government in Poland against the traditional principles of fiscal federalism. Statistical measures of financial independence of territorial self-government entities and their restrictions have also been presented here. The paper ends with conclusions which synthetically present the current problems in fiscal relations in Poland and conclusions de lege ferenda.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 3; 24-32
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An Assessment of the Implementation of Performance Budgeting in Poland with Reference to the Experiences of Other Countries
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/632740.pdf
Data publikacji:
2013-03-01
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
Since the last global financial crisis, public expenditures have been experiencing increasing budget constraints. Therefore, public authorities search for solutions that would foster efficient and transparent expenditures at both the national and local government levels. One of the tools at their disposal is the performance-based budget, which is not, however, cheap or easy to implement. The aim of this paper is an assessment of the implementation of performance budgeting in Poland, and a formulation of proposals de lege ferenda. The assessment discusses selected aspects and conclusions which emerge from the experiences of other countries. The main thesis, set forth in the conclusion of this article, is that in many countries, including Poland, the implementation of a performance-based budget takes place at the national level, not at the local government level, which seems to be questionable, or even incorrect
Źródło:
Comparative Economic Research. Central and Eastern Europe; 2013, 16, 1; 55-69
1508-2008
2082-6737
Pojawia się w:
Comparative Economic Research. Central and Eastern Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
NORMATYWNE VERSUS POZYTYWNE UJĘCIE DECENTRALIZACJI FISKALNEJ A MIERNIKI DECENTRALIZACJI. ANALIZA NA PRZYKŁADZIE WYBRANYCH KRAJÓW EUROPY ŚRODKOWO‑WSCHODNIEJ
Normative Versus Positive Approach to Fiscal Decentralisation and the Measures of Decentralisation. An Analysis based on the Example of Selected Countries of Central and Eastern Europe
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/633353.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
finanse publiczne
decentralizacja fiskalna
samorząd terytorialny
autonomia fiskalna
public finance
fiscal decentralization
local self‑government
fiscal autonomy
Opis:
This article deals with the problem of a discrepancy between the recommendations of the theory of public finance, in its various trends, and decentralisation processes in practice. The analysis is both theoretical and empirical. The aim of the discussion is to present the theoretical findings regarding fiscal decentralisation as well as to compare them with the recommendations of the fiscal decentralisation doctrine and with the trends in the practice of local government finances in Poland and selected countries of Central and Eastern Europe. The literature on the subject, studies by international institutions, as well as data from Eurostat and the European Commission are used in the deliberations. Two groups of countries were subject to a comparative analysis: the Visegrad Group Countries and the three Baltic states. These countries differ significantly in the scope of their fiscal decentralisation. Latvia, the Czech Republic and Poland seem to be most advanced in the process. In the conclusion of the study, a recommendation for a wider use of property taxes and the so‑called ‘additions to state taxes’ is put forward.
W artykule podjęto problem rozdźwięku pomiędzy zaleceniami teorii finansów publicznych w różnych nurtach a procesami decentralizacji w praktyce. Analiza ma charakter teoretyczno‑empiryczny. Celem rozważań jest przedstawienie dorobku teoretycznego poświęconego decentralizacji fiskalnej wraz ze wskazaniem na zalecenia doktryny i skonfrontowanie ich z tendencjami w praktyce finansów samorządowych w Polsce i wybranych krajach Europy Środkowo‑Wschodniej. W rozważaniach wykorzystano literaturę przedmiotu jak również opracowania instytucji międzynarodowych, dane Eurostatu oraz Komisji Europejskiej. Analizie komparatystycznej poddano dwie grupy państw: państwa Grupy Wyszehradzkiej oraz 3 kraje nadbałtyckie. Kraje te znacznie różnią się jeśli chodzi o zakres decentralizacji fiskalnej. Za najbardziej satysfakcjonujący proces ten można uznać na Łotwie, w Czechach i Polsce. W zakończeniu sfomułowano rekomendacje szerszego wykorzystania podatków od nieruchomości oraz tzw. dodatków do podatków państwowych.
Źródło:
Comparative Economic Research. Central and Eastern Europe; 2018, 21, 1; 101-117
1508-2008
2082-6737
Pojawia się w:
Comparative Economic Research. Central and Eastern Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wprowadzenie
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/655776.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
tekst wprowadzający do nr 279/2013 Folia Oeconomica
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2013, 279
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 25

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