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There are always a few economic policy targets to be achieved at a given time. Politicians always strive to simultaneously achieve the optimal size for each of them. However, these targets are always at least partly cont...

A multi-dimensional approach to understanding spatial differences of public service costs in Central Europe is at the heart of the study. It has become especially challenging to identify the linkages to demographic, eco...

In the paper chosen statistical methods concerning analysis of random variable distributions are presented. Investigating modality of distribution is one of the most interesting and important stages in random variable an...

This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive ...

Rynek pieniądza elektronicznego w Polsce znajduje się wciąż we wczesnej fazie rozwoju. Mimo szerokiej obecności w ofercie banków, pieniądz elektroniczny nie wyparł z obiegu banknotów i monet. Dalszy rozwój rynk...

Comparison of populations is one of the most important problems in statistics. The most common comparisons apply to two populations, but comparisons of k populations, where k > 2 are also carried out. Parametric method...

Since 2005 an increased investment activity of territorial governments in Poland has been noticed. This was possible due to the availability of quite significant funds from the EU non--repayable aid. Investments that are...

This paper presents an overview of the issues raised by public disclosure of tax return information by providing current and historical perspectives. The debate over whether tax privacy promotes individual tax compliance...

Celem artykułu jest analiza zależności płynności przedsiębiorstwa a jego rentowności. Płynność przedsiębiorstwa reprezentowana jest przez współczynnik bieżącej płynności oraz współczynnik płynności s...

The popular clustering procedures applied in administrative units clustering (regions, districts, municipalities) frequently result in distinguishing incoherent groups, which is difficult to accept by the analyses addre...

Modern research methods of economic development of regions and cities pay special attention to the position of the units in the area expressed by geographical position, the distance between the tested individuals and nei...

The purpose of this article is to explain what factors, from the viewpoint of the Visegrad Group countries, were important determinants in outward FDI. Referring to the eclectic theory of Dunning and the theory of econom...

The economic distance defines a dissimilarity level between objects functioning in the economic space. It is one of the most important issues of spatial econometrics. However its measurement is difficult due to the defin...

Cooperative banking – retail banking, carried out by locally-based small institutions, for years has played an important role in their local environments, enhancing bank reputation and trust. However, pre-crisis deregu...

In economic research very often the location problem in the single sample or estimation  of the difference in two samples location is commonly tested by experimental economists. Usually the used tests are Wilcoxon test ...

The last financial crisis, the role of financial institution in this process and the big scale of public aid to the financial institutions have contributed to the intensification in work on the financial transaction tax ...

Amortyzacja podatkowa wiąże ze sobą wszystkie aspekty działalności przedsiębiorstwa, w zakresie strategii podatkowych, decyzji operacyjnych czy kształtowania przepływów pieniężnych w długim okresie. Przedmiot...

The article aims to present the meaning of the share repurchase (also called as buy back or buy-back) programmes and to identify the reasons announced and potential results of share repurchase made by firms listed on the...

Celem artykułu jest przedstawienie i zbadanie determinantów wzrostowej tendencji zadłużania się przez większość rządów na świecie. Opracowanie składa się z wprowadzenia, dwóch części zasadniczych i podsum...

Słowa kluczowe: eksport, wzrost gospodarczy   Streszczenie Celem podjętym przez autorów artykułu jest zbadanie czy i w jakim stopniu eksport do Niemiec jest istotnym czynnikiem wzrostu gospodarczego w Polsce. Prz...

The aim of the article is to present the evolution of the structure of the public finance sector’s income and expenditure between 2004 and 2011 and an attempt to find and evaluate the determinants of those changes. The...

Examination of financial statements is to provide meaningful information on the accuracy, the reliability of financial data and information in financial statement. Financial revisions shall be carried out under the natio...

The article describes the life and scientific achievments of Julian Perkal.