2024, Volume 17, Issue 1
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RekordBehavioral 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)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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RekordImpact 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)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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RekordAssessing 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)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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RekordThe 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)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.