Przedsiębiorstwo i region z. 8/2016
URI dla tej Kolekcjihttp://repozytorium.ur.edu.pl/handle/item/2665
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Pozycja Opodatkowanie dochodów z pracy w państwach OECD – studium porównawcze(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Mazurek-Chwiejczak, MałgorzataThe article contains a comparative analysis of tax wedge levels in OECD countries – in average terms and for different household types. Its main purpose is to identify major trends in the wages taxation in OECD, with special regard to Personal Income Tax. The analysis is carried in the context of two non-fiscal function of taxation – the stimulating and the redistributive one. The level of the tax wedge in OECD countries is significant. That may be harmful to the economy. However, the level can be perceived as the price of the extensive social protection. PIT constitutes a significant part of the tax wedge, although its role is diversified among OECD. What’s more, PIT and social security contributions, which co-exist in the tax wedge, have an alternative and supplementary character. Personal Income Tax determines the progressive structure of the tax wedge, as well as it contributes to the realisation of pro-family purposes.Pozycja Bezpieczeństwo i zagrożenia współczesnej rodziny – wybrane zagadnienia(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Olak, Antoni; Olak, KarolinaThe family is an interesting subject of research in many fields of science: psychology, economics, politics, history, demography, ethnology and sociology in particular. It has long been of interest, reflection philosophers, scientists, representatives of various religions, writers. The family is an institution of general human occurring in all ages and cultures, and is an integral part of any society is its most important and fundamental group unit. From the moment of the emergence of sociology as an independent scientific field, to this day the family is the subject of systematic research. This material presents selected issues regarding. Dangers Polish family. There have been queries literature and analysis of the collected shave being available statistics and data.Pozycja Sytuacja ludzi młodych na rynku pracy w województwie podkarpackim(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Barwińska-Małajowicz, Anna; Smolik, KamilaThe aim of this study is to present certain aspects related to the situation of unemployment of young people (under 25 years old), living in the Podkarpackie voivodeship and to provide the statistical data and the results of the empirical research refers to the subject. The basis for the publication are presented analysis of unemployment in terms of the situation of individual districts as well as the factors such as: professional qualifications, professional experience, the period of employment and the duration of unemployment. The following part includes the additionally specified situation of young, unemployed women. All conducted consideration ends up with synthetic summary.Pozycja Problem bezrobocia osób młodych w Polsce na przykładzie województwa podkarpackiego(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Liszka, Magdalena; Barwińska-Małajowicz, AnnaThis article applies to selected problems of young people in the labor market in Poland in example province podkarpackiego. Young people under 25 years of age, according to the Act on employment promotion and labor market institutions of 20 April 2004 are one of the groups that are in a special situation on the labor market. Accordingly, this issue is often discussed research from both theory and practice. The aim of this paper is to illustrate the problem of youth unemployment on the labor market against the nationwide trend of podkarpackie province . Principal attention is focused on some of the problems that are associated with finding work for young people that possess a higher education (addresses the lack of work experience and the need to adapt graduates to the conditions of local labor markets). Results of analyzes were used, among others, statistical database of the Central Statistical Office, including information from the Local Data Bank.Pozycja Potencjał podkarpackiej ekonomii społecznej wobec niedoskonałości regionalnego rynku pracy(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Solecki, SławomirThe article shows the growing potential of social economy in the Podkarpackie, a region which in the recent decades has experienced fundamental economic transformation and modernization of the entire social and cultural sphere. Despite the spectacular acceleration of growth, the Podkarpackie still faces such challenges as low salaries in economic operations, high rate of long-term unemployment, and unemployment among young people as well as economic migrations. Social economy is consistent with the region’s main strategic documents promoting inclusiveness as a priority for development, and it creates real opportunities for preventing consequences of exclusion or for resuming one’s career and active social life. It also creates a unique opportunity for increased involvement of local communities and for awakening the dormant potential located away from major centres of economic, social and cultural life.Pozycja Wielkość i struktura lokalnych rynków pracy średnich miast województwa podkarpackiego(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Baran, Ewa; Tomaszewski, PawełThe article presents the changes in size and structure of the local labour markets in medium-sized towns of the Podkarpackie Province in the years 1995–2015. The group of midsize towns is represented by nine cities with a population between 20–100 thousand inhabitants. Together, the population of these towns represents over a half of the urban population in the region of Podkarpackie. In this context, the role of medium towns – as cores of the local labour markets – is often overlooked. The recent situation of examined towns – in terms of the size of labour markets – has deteriorated compare to the 1995. Over the past two decades, the total number of employees decreased by more than 12%. The changes concerns also the employment structure by gender and economic sectors (especially the development of the service sector).Pozycja Rola bezpośrednich inwestycji zagranicznych w kształtowaniu profilu gospodarczego województwa podkarpackiego(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Puchalska, KatarzynaThe effects of FDI inflows to the region are the subject of many theoretical considerations, both quantitative and qualitative. In the context of shaping the competitiveness of the region receiving capital effects can be both positive and negative. Whether the positive effects predominate in the region over the negative results depends on the possibilities inherent in the region. SubcarpathianVoivodship, despite the weak notes in the rankings of investment attractiveness has its economic profile. It is the aerospace industry, but also electrical engineering, biotechnology, IT and chemical industries. The region has a large concentration of companies especially the aviation industry, research centers and developed educational and training facilities.Pozycja Ekonomiczno-finansowe instrumenty gospodarczego rozwoju lokalnego(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Zawora, JolantaLaw states that the most important tasks related to the development of the particular region are performed by the municipality. This article aims to identify tools at the disposal of municipal government in the process of local development, particularly financial methods of promoting the economic growth. The analysis includes polish communities by characterizing the range of investment activities carried out by these units. Municipalities and cities with poviat status had the largest share in realization of the investment of local government (in total over 70%). Most of funds for investments were dispensed in the budgets of municipalities in 2009–2011. The level of government investment decreased significantly since 2012.Pozycja Asymetria informacji w modelu pryncypał-agent – wyniki badań eksperymentalnych(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Bernat, Tomasz; Hawran, Katarzyna; Kowalik, JoannaThe purpose of this article is to analyze the classical assumption that in the absence of sufficient information in the market transaction there is a problem of asymmetry. In addition it verified the assumption that you understand the transaction allows the Company to take further decisions – less risky. In the presented article first defines the concepts of asymmetric information and a description of the model pryncypał-agent. Then pointed out the methodology of the experiment and describes the test result. The final part of the article presents the conclusions. The study was based on economic experiment carried out on a random sample of students of third degree at the Faculty of Economics and Management in Szczecin. Results of this study demonstrated the occurrence of the phenomenon of information asymmetry. It confirmed the situation in which one party had more information than the other to a diverse range, which resulted in a favorable decision making.Pozycja The Business Model Canvas – narzędzie zarządzania dla start-upów(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Pierścieniak, MarekThe aim of the article is a presentation of the concept of The Business Model Canvas as a tool that supports the process management in the newly created organization and involvement in scientific discussion on the usefulness of such tools in practice. For this purpose a case study, which allowed to present copyright reflection associated with the use Canvas model for service management "dobrerecezje.pl." The research part of the results of the assessment of the usefulness of this tool from the perspective of owners of start-drop – people starting business operations. Model Canvas in the planning phase assists in the tasks and activities necessary to start operations in the initial phase helps in ensuring all the elements and from the perspective of annual activity helps determine the direction of development.Pozycja Ocena kondycji finansowej przedsiębiorstwa w warunkach gospodarki rynkowej(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Nesterowicz, RenataThe main objective of this paper is to attempt to evaluate the selected financial ratios as a tool to assess the financial condition. The source material for the analyzes are empirical data contained in the financial statements of the company Inżyniweria Rzeszow S.A for 2011–2015. Financial reporting is useful because the company not only to the proper interpretation of numbers but above all to make better use of resources, improve performance, meet market needs and expectations of the owners. Thus it aims to facilitate the decision, which will ensure the effective development of the company in the future. It is important to emphasize the fact that the modern world is constantly changing, which are dynamic caused by the influence of the processes. These processes are; social, economic, political and cultural characteristics of each of which is subjected to the process of globalization treated primarily as a phenomenon or state of the global economy. The development of the market economy and globalization increases the demand of enterprises for economic information. In the modern economy, information is regarded as one of the important resources of the organization and is the subject of management. This information flow from the analyzes assess the financial condition and significantly determine investment decisions and financial.Pozycja Kredyt bankowy jako zewnętrzne źródło finansowania dla przedsiębiorstw rozpoczynających działalność gospodarczą(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Wilczyńska, MałgorzataSector of small and medium-sized enterprises (SMEs) is significant in every market economy. Small and medium-sized enterprises are generally considered as an element powering the economy despite the economic slowdown in Poland and turbulences in the economies of Member States of the European Union. Micro-enterprises have the largest share of enterprises belonging to the SME sector – in Poland, they consist of 95.7% of the market (in the European Union – 92.2%). This sector produces a significant portion of GDP and generates numerous workplaces. However, SMEs are often confronted with market imperfections. They have difficulties in obtaining capital or credit, particularly in the start-up phase of the enterprise. Financial resources are their foundation. What is more, they are the basis for the operation of each enterprise. In Poland, there are various possibilities of obtaining financing sources; however, their variety does not imply that all parties have equal access to these resources. Currently, the most important source of funding, in addition to equity capitals, are bank credits. The aim of this paper is to present a credit offer for enterprises beginning an economic activity by selected institutions of the Polish banking sector.Pozycja Rola mikroprzedsiębiorstw na regionalnym rynku pracy(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Brągiel, Elżbieta; Dykiel, MagdalenaThe economic development of each voivodeship and country significantly depends on the condition of microenterprises, which function in these regions. The aim of this study was to indicate the role and importance of microenterprises in processes of regional development and shaping the local labor market. The analysis of microenterprises in the years 2010–2014 was developed on the basis of GUS data. Characteristics of the number of active enterprises and levels of remuneration were used to describe the scale of number and dynamics of changes in the business activity run by microenterprises. Conclusions: 1. In the years 2010–2014, the number of microenterprises was increasing with the exception of 2013 in Poland and 2012 in Podkarpackie Voivodeship. 2. The ratio of people employed in microenterprises per 1000 residents presented the large disparity between Poland and Podkarpackie Voivodeship. 3. Amounts of remuneration in microenterprises in the years 2010–2014 in Poland was much higher than in Podkarpackie Voivodeship.Pozycja Sektor kreatywny w Polsce – stan i znaczenie(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Szara, Katarzyna; Wojtowicz, PaulinaThe aim of the study is the inclusion in the ongoing debate among theoreticians and practitioners in the creative sector and the presentation of its state of development in Poland. Used for this data from the Local Data Bank for the period of 2015 years, and made a critical analysis of the literature. Differences were found not only in the definition and classification but the available data sources.Pozycja Wprowadzenie(Wydawnictwo Uniwersytetu Rzeszowskiego, 2016) Frejtag-Mika, Eliza; Kaliszczak, Lidia