Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "Wildowicz-Giegiel, Anna" wg kryterium: Autor

  Lista filtrów
Wyrównaj
    Wyświetlanie 1-2 z 2
    Tytuł:
    Absorption of EU Funds in the Context of Polish Enterprises Competitiveness Measured by Profitability Ratios
    Autorzy:
    Wildowicz-Giegiel, Anna
    Wyszkowski, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/489127.pdf
    Data publikacji:
    2015
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    financial results
    profitability
    competitiveness
    EU funds
    Opis:
    Competitiveness at the firm level is a subject of interest not only to managers and policy makers but also academics. An effective functioning under the conditions of new economy requires from the enterprises to develop their core capabilities and talents along with the ability to quickly identify and seize the opportunities generated by market environment. The implementation of such an approach allows the creation and sustain of economic surpluses in the long-run. The paper aims to examine the profitability of enterprises in Poland which is regarded in the context of absorption of EU funds in years 2007–2013. Taking into account that Poland became one of the largest beneficiaries, it is worth ana-lyzing the impact of EU funding on the economic performance of Polish enterpris-es. The paper offers a critical reflection on the relationship between the absorption of EU funds and Polish enterprises competitiveness on the basis of the content analysis literature and statistical data derived from the European Commission, the Central Statistical Office and the Ministry of Regional Development. It is assumed simultaneously that the competitiveness of enterprises is expressed in the term of profitability rates. In spite of limitations which relate to the adopted definition of competitiveness and the short period of the conducted analysis concerning the key relationship, the paper contributes to the debate on the significance of EU Funds in the process of building modern and innovative economy.
    Źródło:
    Oeconomia Copernicana; 2015, 6, 1; 113-123
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Tax Expenditures as An Example of Fiscal Illusion
    Autorzy:
    Dziemianowicz, Ryta I
    Kargol-Wasiluk, Aneta
    Wildowicz-Giegiel, Anna
    Wyszkowski, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/429500.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
    Tematy:
    fiscal illusion
    tax expenditures
    transparent fiscal policy
    Opis:
    The identification and estimation of the extent of fiscal illusion in the public finance system seems neces¬sary to ensure the transparency of government activity. A lack of transparency of all the operations using public funds decreases budget revenues, may adversely affect the balance of state budgets or even lead to increasing the fiscal burdens on all taxpayers. Furthermore, making expenditures outside the budget process is related to a lack of control, which is particularly important from the point of view of the efficiency and effectiveness of these expenditures. Tax expenditures, being an equivalent of direct public expenditures, serve as an example of this type of activity undertaken by the government. The lack of effective control of expenditures in this category may constitute an incentive to use these instruments in order to escape from conventional spending, which is considerably more transparent. Tax expenditures enable increasing expenses on public programs even when the government officially attempts to reduce them - all the more so that programs which have been accepted once do not require formal annual approval. In addition, the procedure of introducing them into the tax system is less complicated than in the case of direct expenditures. The study includes an analysis of the relationship between tax expenditures and direct public expenditures, using the example of the United States of America in the years 1999-2015. Data analysis has shown that the rate of growth of tax expenditures was considerably higher than in the case of direct public spending, thus creating the illusion that public finances are more stable than they are in reality.
    Źródło:
    Optimum. Economic Studies; 2017, 5(89)
    1506-7637
    Pojawia się w:
    Optimum. Economic Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-2 z 2

      Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies