Informacja

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

Wyszukujesz frazę "finance" wg kryterium: Temat


Tytuł:
Behawioralne finanse przedsiębiorstw jako interdyscyplinarny nurt neoklasycznej teorii finansów
Behavioural corporate finance as an interdisciplinary strand of neoclassical finance theory
Autorzy:
Byczkowska, Magdalena
Majzel, Anna
Powiązania:
https://bibliotekanauki.pl/articles/1929250.pdf
Data publikacji:
2021-12-22
Wydawca:
Akademia im. Jakuba z Paradyża w Gorzowie Wielkopolskim
Tematy:
behavioural corporate finance
neoclassical finance
interdisciplinarity
Opis:
Nowadays, we see increasing interconnections between different scientific disciplines. It is becoming increasingly difficult for scholars to practice exclusively within their own field. Economics, finance and related disciplines, in recent years, have made extensive use of theoretical and empirical findings of other social sciences. The aim of this article is to present the issue of behavioural finance, the assumptions of which make it easier to understand what and why makes financial managers choose a particular course of action. Focusing on the tendencies of a psychological nature characteristic of managers that determine their specific behaviour, it is explained how the behaviour of finance professionals can be analysed through the prism of psychology. The article is based on the analysis of the literature on the subject, where the method of source analysis was mainly used.
Źródło:
Język. Religia. Tożsamość; 2021, 2(24) B; 143-153
2083-8964
2544-1701
Pojawia się w:
Język. Religia. Tożsamość
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wybrane aspekty podmiotowego zakresu odpowiedzialności – przestrzeganie dyscypliny finansów publicznych
Selected Aspects of Personal Liability – Compliance with Public Finance Discipline
Autorzy:
Kościńska-Paszkowska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/416394.pdf
Data publikacji:
2014-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
personal liability
finance discipline
finance protection
Opis:
In her article, the author presents issues related to personal liability for breaching public finance discipline, after amendments introduced to the Act, in force since 11th February 2012. The article comprises important information on those regulations that have been changed or are controversial in application, related to persons who may be subject to this kind of liability. The conclusions might be of significance to the improvement of public finance protection.
Źródło:
Kontrola Państwowa; 2014, 59, 6 (359); 42-57
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Awareness of Polish consumers as the basis of development from the sharing economy in the context of own research
Autorzy:
Pasternak-Malicka, Monika
Dębowski, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/2124505.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
sharing economy
public finance
personal finance
Opis:
Purpose – The aim of the article is an attempt to assess the approach of market participants to the sharing economy in the context of own empirical research against the background of surveys of agen-cies and other research centres. Research method – The implementation of the aim required the use of the direct method – question-naires. The research results from 2016-2020 are presented.Result – The obtained results of own research and the data taken from reports of other research centres do not give a clear answer to the question of how the sharing economy will develop in Poland. However, it seems that the growth will be inevitable. The only question is how dynamic the new eco-nomic model and the development of companies based on it will be. Originality / value / implications / recommendations – The publication describes the essence of the sharing economy, and also changes in consumption trends, which are more and more frequently encountered also in Poland. Fragments of own survey research from 2016-2020 involving the issue were presented. In the future, it is necessary to continue research in the marked area.
Źródło:
Optimum. Economic Studies; 2021, 4(106); 57-69
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
CHARITY BANKING: UTOPIA OR AN ALTERNATIVE TO GREEDY FINANCE?
Autorzy:
Vernizzi Staniszewska, Aleksandra
Fernandez-Avilez, Gema
Powiązania:
https://bibliotekanauki.pl/articles/452863.pdf
Data publikacji:
2017
Wydawca:
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Katedra Ekonometrii i Statystyki
Tematy:
charity
social banking
sustainable finance
social finance
Opis:
This paper will examine so-called charity banking in terms of the idea, the current impact on the banking market and the social aspects for communities and depositors. The current state-of-art is presented and an attempt to assess whether “charity” & “social” are appropriate words to describe banking. The terms: social/charity banking, social money and social return are defined. Then there are examples of banking institutions engaged in a social/charity approach. In the last part authors triy to evaluate how much truth there is in the social/charity statements of such institutions.
Źródło:
Metody Ilościowe w Badaniach Ekonomicznych; 2017, 18, 3; 492-500
2082-792X
Pojawia się w:
Metody Ilościowe w Badaniach Ekonomicznych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Finanse w koncepcji zrównoważonego rozwoju
Autorzy:
Alińska, Agnieszka
Frydrych, Sylwia
Klein, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/630395.pdf
Data publikacji:
2018
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
sustainable development, inclusive growth, finance, sustainable finance
Opis:
This article presents the concept of sustainable development that might be defined as a tool leading to not only a favorable economic growth, but also the elimination of disproportions within a society in the long run. In this context, the social and economic inclusion of all existing social groups, as well as maintaining safety in terms of environmental protection seem to be important. Such practices, known as an inclusive growth, are frequently practiced by public and private institutions. In this publication, the special focus is put on the importance of finance in the concept of sustainable development. The authors try to prove the hypothesis that it is the financial system (financial institutions, financial markets and avoidable regulations) that plays a main role in the realization of goals of sustainable development. 
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2018, 1; 27-44
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Multiannual expenditures in state budget and local government budgets in Poland
Autorzy:
Franek, Sławomir
Powiązania:
https://bibliotekanauki.pl/articles/2128513.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
multiannual budget
public finance
local government finance
Opis:
Purpose – The purpose of the article is to assess the significance of multiannual expenditures in the state and budgets of local government units in Poland. Research method – In order to achieve the objective, the methods of comparative analysis of budget expenditures extending beyond one financial year of the state and local government units were used. The research period covers the years 2014-2018. The source of data utilised for the analyses are reports relating to the performance of the state budget and information on the performance of the budgets of local government units, as well as databases on multiannual financial forecasts of local government units. The analysis used data on expenditure related to the implementation of multiannual programmes (in the state budget) and expenditure on undertakings shown in multiannual financial forecasts (in the budgets of local government units). The analysis also included the non-expiring expenditures. Therefore, it was possible to indicate the share of expenditures extending beyond one financial year in the budgets executed annually. Results – The research results indicate that despite the existence of solutions for long-term budget planning at the level of the state and local government units in Poland, the scale of implementation of multiannual expenditures in annual budgets remains relatively small. In addition, differences in the implementation of multiannual expenditures between specific categories of local government units were pointed out.
Źródło:
Optimum. Economic Studies; 2020, 4(102); 58-68
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/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:
Dyskonto a awersja do ryzyka utraty płynności
Discount and Aversion to Liquidity Risk
Autorzy:
Piasecki, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/590186.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Finanse
Finanse behawioralne
Ryzyko
Behavioural finance
Finance
Risk
Opis:
Wartość bieżąca jest rozważana jako użyteczność strumienia finansowego. Dzięki temu można było określić, w jaki sposób awersja do ryzyka utraty płynności wpływa na stopę dyskonta. Otrzymany model został zastosowany w finansach behawioralnych.
Present value is considered as the utility of cash flow. Therefore discount rate is presented as a trend dependent on risk aversion. Obtained model was applied for behavioural finance.
Źródło:
Studia Ekonomiczne; 2014, 207; 178-186
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Planning the structure of SGE debt as an opportunity for local development
Planowanie struktury zadłużenia JST szansą na stabilny rozwój lokalny
Autorzy:
Dylewski, Marek
Powiązania:
https://bibliotekanauki.pl/articles/434846.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
finance
self-government finance
debt
planning
local development
Opis:
Projects and programmes realized in the public sector, including self-government entities, are supposed, above all, to satisfy the needs of the society. From the perspective of self-government entity the objective of the task is a given local or regional community. The vast majority of projects and programmes are realized with the use of debt instruments. Self-government public debt is subject to limitation; therefore, it is important not only to comply with the legally binding limits in terms of incurred debt but also to plan the structure of self-government public debt together with the instalments due for payment in a given period and together with the buyout of debt instruments. The purpose of the following paper is to present the significance of the planning approach in creating stable and balanced local development in the perspective of empirical study, and the current approach towards debt planning by self-government entities (SGE).
Źródło:
Biblioteka Regionalisty; 2015, 15; 7-18
2081-4461
Pojawia się w:
Biblioteka Regionalisty
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:
EVALUATION OF THE IMPACT OF FINANCIAL CRISIS ON THE CONDITION OF PUBLIC FINANCES IN POLAND (Ocena wplywu kryzysu finansowego na stan finansow publicznych w Polsce)
Autorzy:
Skica, Tomasz
Pater, Robert
Powiązania:
https://bibliotekanauki.pl/articles/599702.pdf
Data publikacji:
2010
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
BUDGET DEFICIT
PUBLIC FINANCE
PUBLIC FINANCE SECTOR DEFICIT
Opis:
The article is an attempt to diagnose the current condition of public finances in Poland. The authors have adopted the goal of analyzing the impact of financial crisis on the condition of domestic public finances, referring to the results of findings of indexes describing public finance in European Union countries. The article is a view of domestic comparisons of the current situation of public finances against the background of crisis that affected the economy of each of the EU countries. The article evaluates and examines the scale and the impact of the consequences of the crisis on the condition of public finances in Poland, pointing to threats that influence the stability of the financial system as an effect of abandonments to reform of public finances.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2010, 6, 4; 36-50
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Personal financial planning in Poland against the background of international experience
Autorzy:
Waliszewski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/950708.pdf
Data publikacji:
2014
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
personal finance
household finance
financial literacy
financial advisor
Opis:
The objective of this article is to present a profession personal financial advisor in Poland against the background of an international perspective ( the USA, the United Kingdom and the EU). The main hypothesis of this article is as follows: personal financial planning in Poland is developing area and its role will be growing in the future, especially in the pension, investment, insurance and credits area, but this growth will depend on the growth of economic and financial literacy, the enrichment of Polish society and the creation of public confidence towards the personal financial advisor profession. The auxiliary hypothesis of the article is as follows: the main barriers in the development of the financial advisor profession in Poland are low financial knowledge/financial literacy, lack of awareness in the benefits of personal financial planning and advising, reluctance to pay for professional financial advice, low savings rate and lack of regular savings habit and the low level of advice services’ market regulation. Verification of the hypothesis will base on literature study and own study executed among independent personal financial advisors.
Źródło:
Financial Sciences. Nauki o Finansach; 2014, 4(21); 111-134
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Green bonds - financial innovation for sustainability financing: The case of the Polish green bonds market and their development barriers
Autorzy:
Sobik, Bartosz
Powiązania:
https://bibliotekanauki.pl/articles/22443126.pdf
Data publikacji:
2023-10-16
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
green bonds
green finance
climate finance
sustainability
ESG
Opis:
The struggle against climate change and the increasing implementation of sustainability and environmental, social and governance (ESG) standards have contributed to the dynamic development of green finance. Green bonds have become one of the key tools of green finance. The aim of this paper is to provide a comprehensive study related to the development and barriers of the green bonds market in Poland. A literature review, comparative analysis, and financial data were used in this research. The publication uses data from the Climate Bonds Initiative and includes global data on the development of the green bond market. The research was also enhanced by data from the Polish Ministry of Finance. Green bonds are an increasingly popular financing tool for renewable energy, zero-emission transport, or green buildings. The biggest advantages of green bonds are compliance with ESG standards, hedging of climate risk, and reputational benefits. Disadvantages include significant transaction costs, lack of uniform standardisation, or the risk of greenwashing – particularly when issuing sustainability-linked bonds. The development of green bonds in Poland faces barriers related to the lack of green projects. The development of municipal green bonds in Poland is clearly hampered by high transaction costs and the lack of clear economic benefits for issuers. Green bonds are not an instrument to finance all environmental investments, hence their implementation is limited; however, they are playing an increasingly important role in the transition towards sustainability.
Źródło:
Central European Economic Journal; 2023, 10, 57; 287-303
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przejrzystość fiskalna a stabilność polskiego systemu finansów publicznych
Autorzy:
Malinowska-Misiąg, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/630269.pdf
Data publikacji:
2017
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
Public finance, Fiscal policy, Fiscal transparency, Public finance sector
Opis:
The aim of the article is to verify the impact of fiscal transparency on the quality and reliability of public finance sector data which in turn are the basis for formulating conclusions on the effectiveness of fiscal policy and the sustainability of public finance. The article identifies and provides examples of the primary areas that impair fiscal transparency in Poland, particularly: the scope of public finance sector, the extra-budgetary institutions and fiscal rules. In conclusion the author underlines that the findings based on published budgetary data can be subject to a significant error.
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2017, 1; 31-44
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Public finance in the era of changing economy in Poland
Autorzy:
Borcuch, Anna
Powiązania:
https://bibliotekanauki.pl/articles/30117772.pdf
Data publikacji:
2023
Wydawca:
Instytut Naukowo-Wydawniczy "SPATIUM"
Tematy:
finance
public finance
public revenue
public expenditures
deficit
public debt
Opis:
Finance has always been under close scrutiny. Public finance is considered to play a particularly paramount role in world economies. Public finances are complex phenomena that are subject to assessment both within a given country, but also on the basis of an EU methodology (universal for Member States). The aim of this article is to conduct an extensive research on the significance and the development of public finance in the Polish economy over the years 2010 – 2020. The analysis shows that the statistical reference points to persistent imbalances in Poland’s public finances, which manifest themselves in cyclical public deficits. Overall, both the level of income and expenditure in relation to GDP in Poland is at a moderate level in comparison with many European Union countries. The paper includes a critical analysis of the scientific literature and empirical data. This analysis is considered to be vital from the perspective of economic development of countries.
Źródło:
Central European Review of Economics & Finance; 2023, 42, 1; 5-20
2082-8500
2083-4314
Pojawia się w:
Central European Review of Economics & Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kryzys finansowy lat 2008–2009. Próba specyfikacji problematyki moralnej
Financial Crisis 2008–2009. An Attempt to Specify Moral Problems
Autorzy:
Szulczewski, Grzegorz
Powiązania:
https://bibliotekanauki.pl/articles/468830.pdf
Data publikacji:
2010
Wydawca:
Polska Akademia Nauk. Instytut Filozofii i Socjologii PAN
Tematy:
financial crisis
ethics of finance
finance markets
banking
moral problems
Opis:
15 months after the bankruptcy of Lehman Brothers there is time to specify moral problems connected with the financial crisis 2008–2009. The basis for this was daily monitoring of business pages in the world press. 25 years of my experience in ethics and especially business ethics made it possible to apply ethics instruments to analysis of the crisis. First a controversy about normative function of ethics between relativist and orthodox cognitivism was presented. Two kind of problems have been distinguished: (1) dilemmas, or problems, which do not have one solution, (2) problematic situations, in which moral norms were violated. The discussed problems comprise: moral limitation in risk creation, corporate problems of banks, dilemmas of state support. The conclusion, advocated in many papers, claims that without the moral self regulation based on ethical rules no legal regulations will prevent new crises.
Źródło:
Prakseologia; 2010, 150; 43-70
0079-4872
Pojawia się w:
Prakseologia
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:
AN EMPIRICAL EXAMINATION OF FIRMS’ FINANCING CONDITIONS IN TRANSITION COUNTRIES
Autorzy:
Volz, Ulrich
Powiązania:
https://bibliotekanauki.pl/articles/450566.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet Gdański. Wydawnictwo Uniwersytetu Gdańskiego
Tematy:
Access to and Cost of Finance
SME Finance
Transition Countries
Opis:
The paper uses survey data to analyse the financing conditions of firms in transition countries. The results show that small firms have considerably more problems with access to and cost of finance than larger firms. Small firms also display markedly different financing patterns than large firms, relying to a much greater extent on internal financing sources and less on bank credit or other sources of formal finance than large firms. To examine the determinants of access to and cost of finance the survey data are combined with macro and financial variables in an ordered logit model. The results indicate that a heavy reliance on foreign and state-owned banks has adverse effects on the average firm’s financing condition.
Źródło:
International Journal of Emerging and Transition Economies (IJETE); 2010, 3, 2; 167-193
1308-2701
Pojawia się w:
International Journal of Emerging and Transition Economies (IJETE)
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Special features of the relationship between the Finance Council and the finance officer in the Code of Canon Law by John Paul II
Autorzy:
Di Nicco, Jorge Antonio
Powiązania:
https://bibliotekanauki.pl/articles/668663.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Papieski Jana Pawła II w Krakowie
Tematy:
Finance Council
finance officer
administration of the goods of the diocese
Opis:
The Finance Council and the finance officer support and work with the Bishop in the administration of the goods of the diocese. The relationship between the Council and the treasurer is not without some features, and the analysis of these peculiarities about this article. Both functions are presented and specific situations are discussed. Some concerning the various situations described, with special reference to the reality in Argentina statistical data are available. Suggestions aimed at optimal performance of their respective tasks are performed.
Źródło:
The Person and the Challenges. The Journal of Theology, Education, Canon Law and Social Studies Inspired by Pope John Paul II; 2016, 6, 1
2391-6559
2083-8018
Pojawia się w:
The Person and the Challenges. The Journal of Theology, Education, Canon Law and Social Studies Inspired by Pope John Paul II
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Evaluation of Household Finance Management Effectiveness in the Biggest Polish Cities
Ocena efektywności zarządzania finansami gospodarstw domowych w największych miastach Polski
Autorzy:
Musiał, Marta
Powiązania:
https://bibliotekanauki.pl/articles/656815.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
efektywność
finanse osobiste
finanse gospodarstw domowych
effectiveness
personal finance
household finance
Opis:
Celem głównym artykułu jest ocena efektywności zarządzania finansami gospodarstw domowych w największych polskich miastach. Dodatkowo, cel główny został uzupełniony o cele pomocnicze: adaptację ujęć efektywności w odniesieniu do funkcjonowania gospodarstwa domowego oraz propozycję modelu oceny efektywności zarządzania finansami gospodarstw domowych. Ponadto, podjęto próbę weryfikacji następującej hipotezy badawczej: Polskie gospodarstwa domowe charakteryzują się niskim poziomem efektywności zarządzania finansami, co jest skutkiem niskiego poziomu wiedzy i umiejętności z dziedziny finansów oraz braku kontroli nad posiadanymi narzędziami finansowymi. W ramach badań zostaną wykorzystane następujące metody badawcze: krytyczna analiza literatury przedmiotu, metoda badań dokumentów, metoda sondażu diagnostycznego (kwestionariuszowa), metoda badań porównawczych (komparatystycznych) oraz metody statystyczne.
The main objective of the paper is to evaluate household finance management effectiveness in the biggest Polish cities. As part of the conceptualization study, the following specific objectives are set: adaptation of effectiveness approaches in relation to households functioning and a proposition of household finance management effectiveness evaluation model. In addition, an attempt has been made to verify the following hypothesis (H): Polish households are characterized by low financial management effectiveness, which is a result of low level of financial literacy, as well as lack of financial control. Within the research framework, the following research methods have been used: a critical analysis of the literature on the subject, a document research method, diagnostic questionnaire method, comparative research method and statistical methods.  
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2017, 1, 327
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Individual debt limitation of territorial self-government entities as either threat or opportunity in creating local develop- ment
Indywidualna limitacja zadłużenia jednostek samorządu terytorialnego szansą czy przeszkodą w kreowaniu rozwoju lokalnego
Autorzy:
Filipiak, Beata Zofia
Powiązania:
https://bibliotekanauki.pl/articles/434902.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
finance
territorial self-government finance
debt
individual debt ratio
local development
Opis:
Individual debt ratio limits the possibility of borrowing by local government units. The changes that occurred in 2014 will have an impact on the financing of current tasks, but primarily they affect the realization of investment projects, which are the basis of local development. The purpose of the paper is to present the results and limitations resulting from changing regulations concerning the possibility of incurring debt and also to present self-government entities’ opinion on the changes that the Public Finance Law is going to bring about. The study was conducted among self-government entities. The method that was used to gather the data was a questionnaire. A total of 397 questionnaires were obtained, which means that the answer was given by 397 local government units.
Źródło:
Biblioteka Regionalisty; 2015, 15; 19-32
2081-4461
Pojawia się w:
Biblioteka Regionalisty
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial activity and financial awareness of high-school students – case study of the Lublin region
Autorzy:
Smalej, Olga
Kawczyńska-Butrym, Zofia
Mącik, Radosław
Pantyley, Viktoriya
Powiązania:
https://bibliotekanauki.pl/articles/2231676.pdf
Data publikacji:
2022-09-19
Wydawca:
Akademia Ignatianum w Krakowie
Tematy:
youth finance
young consumers
personal finance
financial awarenss
youth financial activity
Opis:
Research objective: The article attempts a diagnosis of the financial literacy and activity of consumers in aspects related to financial management, sources of financial knowledge, knowledge of the market offer of banks, and having their own account in the group of young consumers from the Lublin region. The research problem and methods: The group of young consumers constitutes one of the market’s largest and most developing consumer groups and is classified as a particularly vulnerable group. Our study was conducted on a random sample of 261 students aged 17–18 attending the second grade of grammar and technical secondary schools in selected poviats (counties) of the Lublin region, based on the criterion of population wealth. The process of argumentation: Based on the relevant literature and the quantitative survey. The collected data were analyzed using basic analysis methods (such as independence tests and correspondence analysis). Research results: The study showed that more than 70% of young people from the Lublin region have financial resources at their disposal. However, only 16.7% of them attempts to manage their own finances. More than half of them have a bank account, but the knowledge of the market offer targeted by banks at this target group is low. Statistical analyses showed an impact of the cultural capital represented by the mother’s education and place of residence on the financial activity of the youth. Conclusions, innovations, and recommendations: Young people are often unaware of the market offer addressed to them and rarely attempt to consciously manage their financial resources. Research shows that the young generation has limited opportunities to expand their financial knowledge and, consequently, implement reasonable financial practices. Simultaneously, young consumers are the most promising target group, especially in the context of an ageing society and the low loyalty of individual buyers.
Źródło:
Horyzonty Polityki; 2022, 13, 45; 159-182
2082-5897
Pojawia się w:
Horyzonty Polityki
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Światowy kryzys finansowy 2008 w świetle etyki finansów
World Financial Crisis of 2008 from a Business Ethics’ Point of View
Autorzy:
Szulczewski, Grzegorz
Powiązania:
https://bibliotekanauki.pl/articles/20236608.pdf
Data publikacji:
2009
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
ethics
finance
crisis
turbocapitalism
Opis:
One of the causes of the financial crisis of 2008 can be found in neglecting the norms of business ethics, many of which were broken by bank officers. This claim leads to the global assessment of the new shape of global capitalism, commonly called turbocapitalism. Its financial products are marked by high risk. Hence ethical rules should be recalled as they help to judge actions which bring about many side effects as well as to assess liberal freedom, responsibility and professional integrity. Their application may prevent disastrous decisions made by individuals and financial institutions.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2009, 12, 1; 79-88
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wskaźnik syntetyczny w procesie oceny gospodarki finansowej gmin wiejskich
Synthetic index of financial management assessment of rural communities
Autorzy:
Dziekański, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/434675.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
synthetic indicator
finance
effectiveness
Opis:
Public sector has been appointed to carry out tasks of general interest. These tasks are usually non-profit, which causes that they are financed from public funds. In such circumstances, the important point is that the choice of tasks for execution was made rationally and after carrying out a multifaceted analysis. Measurement issues of efficiency gain particular importance in the management of both municipal finance, as well as the whole of the public sector in connection with the implementation of the new public management concept. The evaluation of the financial management is difficult. It requires taking into account many different variables. The selected set of characteristics that describe the financial economy, should, as far as possible, in a full and comprehensive way study the phenomenon. The purpose of the study is to examine whether the assessment of the effectiveness of the financial activities of local government can be used as a synthetic indicator, whose structure depends on the adopted methodological assumptions. The selection of the final variables to the structure of the synthetic indicator includes variables describing the financial economy. The final set of diagnostic variables was created taking into account the established substantive, formal and statistical criteria. The characteristics of spatial units is based on the arithmetic mean, standard deviation, coefficient of variation, the asymmetry factor and the correlation coefficient. Taking into account formal conditions, complete and available measurable variables were selected Linear ordering methods allow to determine the hierarchy of objects or arranging them from the object being the highest in this hierarchy to the object being the lowest. Linear ordering enables multi-dimensional analysis of the phenomenon. Synthetic indicator gauge takes values in the range [0; 1], the higher the value of this index the better situations of the object. Rural communes of Świętokrzyskie Voivodeship are the subject of the research. Synthetic indicator structure consisted of the following variables: value of own income, value of the revenue from tax return, value of the revenue from CIT, value of tax revenues, value of funds obtained from external sources, value of current expenditure, value of property, value of expenditure on welfare spending and value of expenditure on public administration. Communities of Świętokrzyskie Voivodeship continued to show a large variety in terms of the level of financial health. On the one hand, it was possible to distinguish a group of communities with high level of financial health, on the other hand, the communities with a very low rate.
Źródło:
Ekonomia - Uniwersytet Ekonomiczny we Wroclawiu; 2013, 3 (24); 149-163
2080-5977
Pojawia się w:
Ekonomia - Uniwersytet Ekonomiczny we Wroclawiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Amerykańska policy mix w przeciwdziałaniu następstwom załamania rynków finansowych
American Policy mix against results of financial markets break down
Autorzy:
Samojlik, Bazyli
Powiązania:
https://bibliotekanauki.pl/articles/461312.pdf
Data publikacji:
2010-04
Wydawca:
Mazowieckie Biuro Planowania Regionalnego w Warszawie
Tematy:
bankowość
finanse
banking
finance
Opis:
Po raz pierwszy w historii bankowości centralnej , amerykański bank centralny FED , przejął na siebie główny ciężar przywracania normalnego działania rynków finansowych. Rynek finansowy to zintegrowane części globalnego rynku finansowego ale współzależności między segmentami globalnego ryku finansowego nie mają charakteru sprzężenia zwrotnego. Efektywne działanie jednego segmentu rynku finansowego nie oznacza, ze w innym segmencie rynku finansowego pojawia się efektywność. Od połowy 2008 amerykański rząd wyczerpał możliwości fiskalnego pobudzania gospodarki ograniczaniem podatków i wzrostem wydatków. Ciężar antyrecesyjnej polityki wziął na siebie amerykański bank centralny, FED. FED nie ma budżetowych ograniczeń długu czy deficytu, ma nieograniczoną swobodę kreowania pieniądza z jedynym zastrzeżeniem , że nie prowadzi to do inflacji. Od połowy 2008 FED wykorzystał swoje uprawnienia, zwłaszcza sekcję 13(3) ustawy o banku centralnym, do tworzenia warunków dla przywracania działania rynków finansowych. Obecnie międzybankowy rynek transgraniczny funduszy dolarowych w UE i na świecie, powrócił dzięki swap’om walutowym FED do normalności i swap’y walutowe FED z bankami centralnymi na świecie zmniejszyły się do zera. Przez ekstensywne wykorzystanie okna dyskontowego głównie w ramach programu TAF, nastąpiła również w zasadzie normalizacji rynku międzybankowego. Problemem nadal pozostaje rynek wtórny sekurytyzowanych kredytów hipotecznych, mieszkaniowych i komercyjnych, kredytów samochodowych, konsumpcyjnych i innych przyszłych dochodów możliwych do sekurytyzacji. W istocie, problemem jest zaangażowanie FED, emisja pieniądza, w kredyty hipoteczne nabyte przez sponsorowane przez rząd amerykańskie firmy Fannie, Freedie, Ginnie, wtórnego rynku kredytów hipotecznych. Jest to najważniejsze obecnie zaangażowanie amerykańskiego banku centralnego. Jak z tego wyjść, pozostaje kwestią otwartą, tzw. strategia wyjścia pozostaje nieokreślona. Najważniejszy wniosek dla bankowości centralnej UE wynikający z praktyki FED, to elastyczność w wszechstronnym wykorzystaniu instrumentów polityki monetarnej wobec instytucji depozytowych i niedepozytowych w warunkach braku przestrzeni fiskalnej rządu i długotrwałości procedur budżetowych, uniemożliwiającej szybką reakcję na zjawiska recesyjne a zwłaszcza na błyskawiczne, liczone w godzinach, negatywne skutki utraty płynności i katastrofalne skutki efektu domina, jeśli utrata ta dotyczy jednostek, które są „za duże, żeby można było pozwolić sobie na ich upadłość”. Jak do tej pory FED sprostał tym wyzwaniom.
The first time in a history of central banking, an American central bank, FED, accepted an obligation to restore the normal functioning of financial markets. A specific country financial market integrates part of global financial market. There are no a fool feet back between parts of financial markets. An efficient functioning of a certain part of financial market does not mean that the other parts are efficient. Spillover effects In the end of September of 2008 an American economy lost its fiscal space to stimulate the process of growth through tax cuts and deficit spending. The burden of a stimulation to improve an efficient functioning of the economy has been accepted by the central bank. Contrary to federal government the FED does not have budgetary or federal debt limits. The FED has an unlimited ability to create supply of money and transfer reserve funds, according to section 13(3), not only to depository institutions but to any entity by acceptance of its securities, on one condition it has to preserve a price stability. Since August 2008 FED extensively have been using its money creation power to cover the gap of liquidity creation because of vanished internal and cross-border financial markets. The assets of FED increased almost threefold and on the liability said of its balance sheet there were an unprecedented increase of excess reserves of depository institutions. The enormous liquidity creation by FED restored the cross-border banking relations and swap operations of the FED with major central banks /of the magnitude close to 0,6bln$/ are no longer needed. The extensive discount window operations through Term Auction Facility /TAF/ restored liquidity of depository institutions. Acceptance of securities of nonbanking institution endangered by loss of liquidity and ultimately by bankruptcy, and being “to big to fail” , helps solving their problems in orderly manner and preserve their existence and liquidity until a final solution. Currently a major FED involvement, on the amount above 1 bln$, is in the secondary market mortgage loans GSE / Fannie, Freedie and Geenie/. The exit strategy of the FED from MBS market and return of the excess reserves of the depository institutions to standard level is still open. In the remarkable short period of time the FED had been able to substitute the lack of the fiscal space of the federal government and its inability, because of a long, formal, politically driven, budgetary procedures, to extend promptly counter recession measures, to substitute non existing interbank market, because the lack of confidence among its participants, of short term funds through the discount window /TAF/ program, to substitute the lack of the financial market for private debt securities /and specifically MBS/, by extensive use of section 13(3) to provide liquidity on the most important segments of that market and specifically to those entities being “ too big to fail”. Up to now the FED is meeting those extraordinary challenges.
Źródło:
MAZOWSZE Studia Regionalne; 2010, 4; 65-90
1689-4774
Pojawia się w:
MAZOWSZE Studia Regionalne
Dostawca treści:
Biblioteka Nauki
Artykuł

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