2024, Volume 17, Issue 1

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https://hdl.handle.net/20.500.13044/1836

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Przeglądanie 2024, Volume 17, Issue 1 według Tytuł

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    Assessing the extent of financial inclusion through bank office expansion in Haryana / Ocena zakresu włączenia finansowego poprzez ekspansję placówek bankowych w stanie Hariana
    (Akademia Bialska im. Jana Pawła II, 2024-03-28) Rani, Mamta ; Siwach, Manoj
    Subject and purpose of work: The study presents a comprehensive analysis of the banking sector in Haryana from 2007 to 2022. Materials and methods: The study is based on secondary data. The number of bank branches, deposits, and credits in the state are just a few economic indicators covered in the Statistical Abstract of Haryana. The compound growth rate is calculated to assess the growth of a bank. Results: The findings reveal a consistent rising trend in bank branches, credit and deposits of commercial banks. Notable trends include increasing bank branches, a surge in deposits and robust credit growth, indicating a dynamic and thriving banking sector. The Credit-Deposit ratio gradually increased from 2007 to 2011, reaching a peak in 2012 at 102.10%. Conclusions: The overall number of bank offices has increased dramatically due to the state’s growing financial sector. The steady expansion in bank branches indicates a sustained effort to improve accessibility and financial inclusion.
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    Behavioral aspects of investments in renewable energy sources on the example of Podkarpackie province / Behawioralne aspekty inwestycji w odnawialne źródła energii na przykładzie Podkarpacia
    (Akademia Bialska im. Jana Pawła II, 2024-03-28) Szara, Katarzyna
    Subject and purpose of work: The subject of the study consists of the biasess made when investing in photovoltaic panels. The purpose of the study is to identify biasess associated with investing in renewable energy sources. Materials and methods: Data from a survey conducted among owners of photovoltaic installations in Subcarpathia were used. The literature has identified papers on factors other than behavioral errors affecting investments in photovoltaic panels. Results: Respondents succumbed to the anchoring effect, the error of positive retrospection, information bias, choice-supportive bias and framing bias when deciding to invest in photovoltaic panels. Conclusions: The research conducted makes it possible to confirm that people’s behavior while investing is influenced by non-economic factors. Knowledge of behavioral biases can allow one to calibrate financial incentives in order to influence customers more effectively.
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    Collaboration between university and industry in Algeria: beyond geographical proximity. Case study of university research laboratories in Algeria
    (Akademia Bialska im. Jana Pawła II, 2024-03-28) Naga, Nahla ; Amghar, Meryem
    Subject and purpose of work: This study explores the challenges and opportunities of collaboration between Algerian universities and industrial enterprises, emphasizing the influence of social and cognitive proximity on successful partnerships, irrespective of geographical proximity. Materials and methods: Utilizing qualitative methods, the study includes semi-structured interviews with 16 directors of university research laboratories across the nation. Its aim is to analyze whether cultural or cognitive disparities play a role in collaboration challenges. Results: The study revealed that cognitive proximity stands out as a pivotal factor, as shared or complementary skills and knowledge foster synergies, enhance mutual understanding, and facilitate effective communication. This, in turn, leads to successful research collaborations and tailored training initiatives aligned with market needs. Additionally, social and cultural proximity is highlighted as a significant element, simplifying exchanges and strengthening trust among stakeholders. The study underscores the importance of close social relationships in improving communication and facilitating the exchange of ideas, ultimately reinforcing collaborative efforts between universities and industry. This shows that geographical proximity is not truly a crucial element for successful collaboration. Conclusions: This study proposes several measures to enhance collaboration. It sets the groundwork for future investigations by exploring the perspectives of industrial stakeholders, thereby enriching the discourse on collaborative initiatives between academia and industry in Algeria.
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    Determinants of trade flow in the economic community of Central African States (ECCAS): does governance matter?
    (Akademia Bialska im. Jana Pawła II, 2024-03-28) Olaifa, Felix Gbenga ; Olubiyi, Ebenezer Adesoji ; Benjamin, Oluwasegun Olawale
    Subject and purpose of work: This study analyzes the determinants of intra-ECCAS trade, with special attention paid to the role of institutional quality from 1996 to 2021. Materials and methods: The study conducts descriptive analysis and utilizes a Negative Binomial Pseudo Maximum Likelihood to analyze the determinants of intra-ECCAS trade. Results: The results suggest that gross domestic product (GDP), population, time taken for export shipment in the exporting countries and the bilateral real exchange rate of the importing partner country enhance intra-ECCAS trade flow. On the other hand, distance, two trading partners being landlocked, time for importing countries and bilateral real exchange rate of the exporting partner discourage this. Furthermore, the findings reveal that institutions are vital to intra-ECCAS trade. Conclusions: T he key d rivers of intra-ECCAS t rade a re GDP, population, t ime t aken for export shipment in the exporting countries, bilateral real exchange rate of the importing partner country, and institutions’ quality measures.
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    Evaluation of the PIT changes introduced in 2022 as part of the "Polish Deal" / Ocena zmian w podatku PIT wprowadzonych w 2022 roku w ramach „Polskiego Ładu”
    (Akademia Bialska im. Jana Pawła II, 2024) Deresz, Agnieszka Ewa ; Podstawka, Marian Grzegorz
    Subject and purpose of work: The subject of this paper is to evaluate the ‘Polish Deal’ programme introduced in 2022 in the tax area. The purpose of this article is to show the impact of the ‘Polish Deal’ legislation on net salaries of persons employed under an employment contract. Materials and methods: The paper is based on an analysis of legal provisions in the tax area, being one of the pillars of the ‘Polish Deal’. A simulation of the impact of the new tax rules on net salaries introduced from the beginning of January 2022 (‘Polish Deal 1’) and from the beginning of July 2022 (‘Polish Deal 2’) has been carried out. Results: The new personal taxation rules introduced by the ‘Polish Deal’ have contributed to an increase in net salaries of employees receiving a gross salary of less than PLN 12,000 per month and a reduction in the labour income of employees earning a salary above this amount. Conclusions: By strengthening the degree of progressivity, the reform of the tax system under the ‘Polish Deal’ has significantly affected the net income of natural persons receiving remuneration under an employment relationship. However, the new tax rules introduced in a fast-track manner by the ‘Polish Deal’ have raised a number of controversies among both employers and employees.
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    Impact of the logistics sector on Poland's economic growth 2018-2022 / Wpływ sektora logistycznego na wzrost gospodarczy Polski w latach 2018-2022
    (Akademia Bialska im. Jana Pawła II, 2024-03-28) Pyra, Mariusz
    Subject and purpose of work: Analysis of the impact of the logistics sector on Poland’s economic growth 2018-2022. The aim is to understand how logistics processes, including freight and passenger transport, sales of transport products and services, and warehouse management, affect key national economic indicators such as GDP and GNI. Materials and methods: Economic and logistics dataset from CSO for Poland 2018-2022. The analysis methods used include correlation analysis, linear regression, cluster analysis and time series analysis, providing an in-depth understanding of the relationship between the logistics sector and economic growth. Results: There is a significant positive correlation between the development of the logistics sector and Poland’s GDP growth, with a clear impact of freight and logistics efficiency on key economic indicators. Conclusions: Investment in and modernisation of the logistics sector is essential for Poland’s economic growth, suggesting the need to further develop infrastructure and innovation in this area.
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    Regional development funds: creation rationale and models of operation / Regionalne fundusze rozwoju: przesłanki tworzenia i modele działania
    (Akademia Bialska im. Jana Pawła II, 2024-03-28) Radło, Mariusz-Jan ; Ignor, Marek ; Sum, Katarzyna
    Subject and purpose of work: The purpose of the article is to present the creation of Regional Development Funds (Regionalne Fundusze Rozwoju - RFR) in Poland, their organisational models and factors influencing their development and choice of model. The research is also focused on the analysis of the variety of RFRs and their sources. Materials and methods: The research collects and presents data on RFRs operating in Poland, and analyses these data in the context of selected legal and administrative conditions. Results: The analysis showed significant variation among RFRs in terms of functional/ organisational models and scale of operation. The choice of an operating model for an RDF is influenced by factors such as the maturity of regional financial markets, the amount of RDF funds and the types of financial instruments offered. Conclusions: The study highlights the development of the financial market segment working with local authorities and businesses over the past decade. It draws attention to an increasing importance of financial instruments and institutions in development policies implemented by voivodeship governments.
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    The role of the local government in fostering entrepreneurship – evidence from municipalities in the Kraków Metropolitan Area / Rola samorządu lokalnego we wspieraniu przedsiębiorczości na przykładzie gmin zlokalizowanych w Krakowskim Obszarze Metropolitalnym
    (Akademia Bialska im. Jana Pawła II, 2024-03-28) Sroka, Wojciech ; Filipiak, Tadeusz ; Barczyk-Ciuła, Justyna
    Subject and purpose of work: The study was conducted in the municipalities of the Kraków Metropolitan Area. It aims to identify models for supporting local entrepreneurship and assess their effectiveness. The effectiveness of the models was evaluated by measuring the diversity and changes in the number of enterprises in the area. We also presented entrepreneurs’ opinions on their satisfaction with specific policies. Materials and methods: Secondary ( literature and statistical data) and primary data sources were used in the paper. The primary source was a survey among entrepreneurs. The survey research to assess the performance of entrepreneurship policy involved 21 municipalities. We apply a mixed-method approach here (comparative indicator analysis, cluster analysis and Kruskal-Wallis tests). Results: The research demonstrated that the policy involving entrepreneurship support through tax instruments (reduced local tax rates) does not contribute significantly to providing entrepreneurship-fostering conditions. The study revealed that the level of entrepreneurship may be affected more by the expenditure policy, such as the municipality’s efforts to establish special economic zones, organise training, establish business information points, etc. Conclusions: Local governments (LG) that are attractive to investors (such as easily available infrastructure and proximity to markets) should adopt high property-tax rates. The tax is undervalued in peri-urban municipalities (compared to property value) and does not burden the business. Second, LG should focus on hard projects. They should intensify spatial planning and land management to ensure space for business to grow. It will entail conflicts and balancing the needs of diverse social groups, but it must be done to stimulate local socioeconomic development.
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    The size of a company and the intensity of use of accrual-based earnings management and real earnings management tools / Wielkość przedsiębiorstwa a intensywność wykorzystania narzędzi z zakresu rachunkowego i rzeczowego kształtowania wyniku finansowego
    (Akademia Bialska im. Jana Pawła II, 2024-03-28) Comporek, Michał
    Subject and purpose of work: The aim of the study is to analyse the relationship between the degree of use of accrual-based earnings management and real earnings management instruments and the size of public companies. Materials and methods: The empirical analyses are based on the results of a survey of finance and accounting professionals representing 124 non-financial companies listed on the Warsaw Stock Exchange. The Kruskal-Wallis test (along with tests of intergroup comparisons) was considered the primary method for assessing the relationships occurring between the variables considered. Results: The research showed that the intensity of using accrual-based earnings management and real earnings management tools is statistically dependent on both the value of generated net revenues from the sale of products, goods and materials and the value of total assets of a given company. However, a greater diversification of the values of variables describing the degree of use of earnings management instruments was recorded in individual sub-populations separated on the basis of the value of realised sales. Conclusions: The research appears to be relevant from the perspective of a further search for the determinants of financial performance manipulation in the Polish capital market.