zeszyty naukowe - wydawnictwo.wsb.pl

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Recenzenci
prof. dr hab. Władysław Gaworecki
dr hab. Barbara Iwankiewicz-Rak, prof. nadzw. UE we Wrocławiu
dr hab. Andrzej Kaleta, prof. nadzw. UE we Wrocławiu
dr hab. Stanisław Korenik, prof. nadzw. UE we Wrocławiu
prof. dr hab. Marian Noga
prof. dr hab. Ryszard Michalski
Rada naukowa
prof. dr hab. Maria Cie lak – przewodnicz ca (Wy sza Szkoła Bankowa we Wrocławiu)
prof. dr hab. Piotr Migo (Uniwersytet Wrocławski)
prof. dr hab. Aniela Sty (Wy sza Szkoła Bankowa we Wrocławiu)
dr hab. Andrzej Bujak, prof. nadzw. (Wy sza Szkoła Bankowa we Wrocławiu)
prof. dr hab. Wasilij Szwec (National Mining University, Dnipropetrovsk)
prof. dr hab. Walentyna Pidlisnyuk (Univerzita Mateja Bela, Banska Bystrica)
prof. dr hab. Jens Laage-Hellmann (Chalmers University of Technology, Goteborg)
prof. dr hab. Jan Vachal (Vysoká škola technická a ekonomická v eských Bud jovicích)
dr Barbara A. Despiney- ochowska (Centre d’Economie de la Sorbonne, Université Paris)
Redaktor naczelny „Zeszytów Naukowych”
dr hab. Kazimiera Wilk, prof. nadzw. WSB we Wrocławiu
Redaktorzy naukowi
prof. dr hab. Stefan Forlicz, prof. dr hab. Piotr Migo
Sekretarz naukowy
dr Adam Hetma czuk
Redakcja i korekta
Krystyna Sobkowicz
Projekt okładki
Jan lusarski
Kopiowanie i przetwarzanie w jakiejkolwiek formie
wymaga pisemnej zgody Wydawcy
© Copyright by Wy sza Szkoła Bankowa w Poznaniu, 2011
ISSN 1643-7772
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Druk i oprawa: ESUS Druk cyfrowy, Pozna
Spis tre ci
Przedmowa ...................................................................................................
5
Barbara Ptaszy ska
Restrukturyzacja zadłu enia zagranicznego Skarbu Pa stwa ................................
7
El bieta Gruszczy ska-Bro bar
Rozwój giełd papierów warto ciowych w wietle zmian kapitalizacji rynku akcji
w latach 1996-2008 .................................................................................................
21
Magdalena Redo
Wzrost rynków skarbowych papierów warto ciowych w latach 2008-2009 ..........
37
Magdalena Redo
Płatnicy i beneficjenci netto bud etu Unii Europejskiej ........................................
49
Joanna Nowicka, Robert Krzemie
Polityka bada i rozwoju jako wyzwanie dla Polski w procesie budowy
innowacyjnej gospodarki ........................................................................................
61
Gra yna Krasowska-Walczak
Podatek od czynno ci cywilnoprawnych jako instrument zasilania finansowego
samorz du gminnego ..............................................................................................
83
Michał Sobieszek
Gry ekonomiczne jako narz dzie analizy zachowa uczestników rynku................
117
Agnieszka Dejnaka
Opakowanie jako narz dzie wpływania na wybory konsumentów ........................
131
Dominika Markiewicz-Rudnicka
Audyt wewn trzny a ład korporacyjny ...................................................................
145
Krystyna Skurjat
Czy w działalno ci gospodarczej jest miejsce na moralno ?................................
155
Joanna Nogie
Typy turystów w wietle analizy potrzeb................................................................
167
4
Spis tre ci
Svetlana Rogozina
Specyfika organizacji, opodatkowania i ewidencji w turystyce .............................
177
Wojciech Wiesner
Zarz dzanie ryzykiem a edukacja dla bezpiecze stwa w rekreacji........................
197
Anna Pigłowska-Kaczor
Agroturystyka czynnikiem rozwoju wsi .................................................................
211
Roman Nowacki
The ways of spending spare time by health resort visitors and their participation
in various forms of tourism .....................................................................................
237
Urszula Sabat, Mieczysław Morawski
Zarz dzanie strategiczne na przykładzie szkoły narciarskiej ..................................
247
Marta Wincewicz-Bosy
Organizacja i logistyka transportu koni w systemie logistycznym
zawodów je dzieckich ............................................................................................
265
Summaries/Streszczenia .......................................................................................
277
Summaries/Streszczenia
Barbara Ptaszy ska
The causes, consequences and scale of financial exclusion
According to the Polish National Bank foreign debt of the State Treasury has risen
in 2009 by 13% compared to the previous year. The main reason of this increase is not
the incurring financial commitments in foreign currency by the Polish government but
the changes in exchange currency rates, the Polish currency (zloty) – the USD and the
euro. The policy of foreign debt management and debt restructuring in 1990s have contributed to serious constraints of the risk which is connected with the present meeting
of commitments. It is difficult to find clients for financial securities in times of financial
crisis, so we should offer them better and more attractive conditions. This also applies
to debt securities offered to foreign investors. The growing foreign exchange reserves
give the opportunity to settle the State Treasury liabilities, but the further increase
of the budget deficit may push Poland into a debt trap.
E. Gruszczy ska-Bro bar
Development stock exchanges in view of capitalization stock market changes
in years 1996-2008
Capitalization is one of the indications of stock exchanges maturity. The professional
literature do not point to value its changes, that may show about maturity institution. The
article take up issue development selected stock exchanges, in view of capitalization
changes. The research attention was drawn to stock exchanges in Warsaw, Wien and
Ireland. Compare the descriptive statistics methods this variable with capitalization
NYSE, Stock Exchanges in London and Tokyo. Obtained results made it possible to
single out features characterising mature and maturing markets.
Magdalena Redo
The growth of government bond markets in the year 2008-2009
The economic crisis of 2008 caused a massive increase of public debt in many countries.
The result in the subsequent quarters was rapid growth of both international and domestic
markets for treasury securities. One obvious consequence of this is, unfortunately, the
278
Summaries/Streszczenia
increase cost of capital, intensified not only by increasing public borrowing needs
of most economies, but also a contraction in the financial markets due to the current crisis.
Unfortunately, most painfully affected are developing countries, which will significantly
limit their opportunities for development in coming years.
Magdalena Redo
Net payers and net recipients of the European Union budget
The main burden of financing the EU budget for many years is mainly carried by richest
of its members. No wonder that with the expansion of the EU, in particular with much
weaker economies, the biggest net contributors of the EU budget are increasingly talking
about limiting its size and / or reducing the burden of its maintenance. This is even more
understandable owing to the fact that they are also faced with growing socio-economic
problems, such as high unemployment, large budget deficits, huge and still growing public
sector debt and, above all, lack of political will to undertake difficult but necessary
economic reforms.
Joanna Nowicka, Robert Krzemie
The policy of investigations and the development as challenge for Poland
in process of building of innovative economy
Article this makes up to more far publication the introduction, the relating possibility
and the effects of realization of policy searchingly-developmental in Poland in period
of constitutional transformation and the European integration. The authors try in him
briefly to show on standing before Poland, in wider context of building of innovative
economy challenges, from special regard the rationalization and the support of workings
with range the B + the R, as one of key factors of success of national economy.
Gra yna Krasowska-Walczak
Tax on civil law transactions as an instrument for financial support
for municipality self-governments
The main subject of this article is the tax on civil law transactions in Poland. This interdisciplinary paper combines legal and economic aspects, crucial for fiscal studies and
was written for both theoretical and practical side of taxation, basing on the state of the
law in 2010. Statistical data from the years 2004-2009 was collected from the Central
Statistical Office website, the Minister of Finance reports on implementation of state
budget and implementation of local government budgets.
Detailed analysis of the tax, concerning its political, legal and economic system,
allowed to identify the advantages and disadvantages of the adopted solutions in terms
Summaries/Streszczenia
279
of choosing the tax on civil law transactions as an instrument of municipal financial provisioning in Poland.
The main research problem was an attempt to answer the questions whether the tax
on civil law transactions as a municipality financial instrument is properly constructed
and whether and how adopted solutions in this field could be improved. The conclusions
of the analysis are contained in the summary.
Michał Sobieszek
Economic games as a tool for analyzing market participants behavior
The article raises the issue of the behavior of entrepreneurs in a variable market conditions. The article is mainly focused on how the market members react on rapid demand
changes for their manufacture product. The indicated problem was examined throughout
an experiment carried out using the Agrocombat economic game.
Agnieszka Dejnaka
Packaging as a tool to influence consumer choices
Packaging is an important aspect of marketing companies. The development of
packages came in the late twentieth century and the beginning of the twenty first century
– then the pack started to be a part of successful launching the products on the market.
Companies increasingly use new materials in packaging, and place importance on the
development of design packages. At the same time it became, the first test of the
influence of packaging on consumer's decisions.
In order to influence the decisions of consumers more and more manufacturers use the
original packaging, which sets the product apart from competitors. It is also evident in
the use of various “traps” associated with packaging, which are intended to influence the
perception of the customer during the purchase process.
The article describes the types and functions of packaging and its impact on consumer
choices and the relationship between the elements of packaging design and customer
choices. The article presents the mechanisms associated with the packaging, which tend
to mobilize the client to purchase the product, not necessarily before getting acquainted
with its quality and functionality. Article gives various practical examples.
Dominika Markiewicz-Rudnicka
Inner Audit and Corporate Governance
In the literature of the subject and in economic practice there are a lot of definitions
of the inner audit and corporate governance. These two definitions point at significant
280
Summaries/Streszczenia
place of the inner audit in the corporate governance system. Conversely one of the inner
audit tasks is an assessment and development of the corporate governance. The purpose
of this article is an attempt of systematizing connections between inner audit and corporate governance.
Krystyna Skurjat
Is there any space morality in business?
The article is devoted to business ethics. It’s a guide to a moral code. Business ethics
has both normative and descriptive dimensions. The article presents secular humanism
approach to that subject. To some people businesses are interested in making money and
that is the bottom line. Many businesses have gained a bad reputation just by being in
business. Making money is not wrong in itself. It is the manner in which some businesses
are conducted that brings up the question of ethical behaviour. Good business ethics
should be a part of every business. It is not only efficiency and competence which are
important in that area, but also willingness to serve people.
Joanna Nogie
Types of tourists in the needs’ analysis
Tourist is the customer of the tourist services. He realizes his own tourist needs
to attaining of business goals by tourist companies. Tourist companies increasingly
recognize the importance of adapting their products and services to the needs of tourists.
In the present world it is necessary to create the added value for the customer.
The main aim of the article is presenting the different ideas of needs and their reference
to the tourist market. It presents types of tourists and their needs and motives for
travelling.
The typology of tourists does not exhaust the issue and merely illustrates the fact
that categorizing customers depends on various criteria of segmentation.
Svetlana Rogozina
Specificity of the organization, taxation and accountancy in tourism
Tourism is not only a branch of the economy, bringing the 6% annual GDP for Poland,
but above all it is a source of satisfying or disappointing several millions of Poles, searching for the rest and impressions. Safety and comfort of travelers depend on efficiency the
organization of tourist enterprise (including the accounting and taxing). Changes in the Act
about tourist services from 2010, which liquidated restrictions in the organization of
travel agencies (associated with educating and experiencing employees) knowledge
Summaries/Streszczenia
281
of the specificity of functioning of travel agency has become essential for persons thinking
about the development of activity in tourist services.
Wojciech Wiesner
Risk management in leisure safety education
Safety should be always a priority in physical education. Activity in natural environment can be dangerous, in particular on the water or mountain recreation. The aim of this
work is to explain the role of leisure safety education to prevent the risk of serious injury
and even the loss of life. Finally, it needs to teach how to help yourself if any danger
arise. This educational process based on risk management methodology.
This work is only a short part of wider and deeper consideration. It is also a study
to show the educational methods and their explanations.
Anna Pigłowska-Kaczor
Agritourism the factor of the development of the village
The article describes the development of tourism contributing to the activation of the
local environment, creating jobs and decreasing unemployment in the country, including
hidden unemployment, revenue growth, improvement of rural infrastructure and
aesthetics, the development of the whole country, improvement of the public health and
adequate protection of nature with particular emphasis on sustainable agriculture and
organic farming. Undoubtedly beneficial for the development of this activity is the
increase in environmental awareness.
However, municipalities often have exaggerated hopes for agritourism development
as frequently there is no adequate infrastructure and tourist attractions.
Poland with its abundance of forests, lakes and rivers has good conditions for
tourism development. Through contacts with tourists, farmers learn openness and
kindness as well as entrepreneurships.
Roman Nowacki
The ways of spending spare time by health resort visitors and their participation
in various forms of tourism
The study provides an analysis of the health resort visitors’ awareness of their state of
health, as well as their preferred ways of spending their spare time. The poll was conducted
in two health resorts, Polanica Zdrój and Duszniki Zdrój, and participated by 330 persons
over 55 years of age. The poll results show that a considerable majority of health resort
282
Summaries/Streszczenia
visitors receives sanatorium treatment more than once – some of them even more than ten
times– which allows to state that this type of treatment is greatly appreciated. Significant
part of women who decide on sanatorium treatment is well-informed about the treatment
process and aware of dangers, which they may be exposed to, if they fail to take care about
their health. Health resort visitors come to the resorts not only in order to receive treatment
but also to rest, relax and enjoy various types of tourism forms, especially the so called
cultural tourism which is being met with increasing interest.
Urszula Sabat, Mieczysław Morawski
Strategic management for ski school
The aim of the study is an indication of the importance of human capital in the creation
of strategic advantage of ski school management. Strategic management for company
offering services in the field of teaching winter sports is not an easy task. The specificity
of this type of management poses many challenges. Today's customer requirements
change and grow very quickly. The ski school customers expect a high standard of services offered, and at the same excellent service and courtesy. Adequate fulfilment of these
needs will enable company to gain competitive advantage.
Marta Wincewicz-Bosy
Organization and logistic of the horse transport in the logistics system
of horse-riding competitions
The article is a part of research of horses logistics’ systems. Horse sports are part of
the Olympic Games and international economy. Transport is one of the most important
problem of the competitions. It affects not only the organizers of competitions but above
all the competitors (riders and horses). Because of the physical and the psychological
condition of horses, the proper way of organizing transport is very important.