Poland In Terms Research Articles

The Size of Tax Jurisdiction and Tax Density

Theoretical background: Theory of public finance theory quite widely recognized that the purest indicator of government size is to observe the determinants and trend of level of public spending. It could be easy translates into the statement that following demand of government for money, first satisfied by taxes, enables to conclude, in particular, that the ratio of tax revenues to gross domestic product is the most appropriate indicator of the fiscal efficiency of the tax system. Purpose of the article: The very aim of paper is to determine, on the basis of constructed original taxation density rate, the diversification of the spatial economics of local revenues from taxation of land and developments. The supplementary goal comes from the identification of attributes of tax jurisdiction size shaping density of taxation. In particular, it is undertaken to determine whether there is a statistically significant difference in the rudimentary statistics of the correlation between the size of tax jurisdiction and intensity of land and development taxation measured by brand new index: tax density. Research methods: The research methods, apart from the query and analysis of the literature on the subject, are descriptive statistics of the population of 2,477 communes in Poland in terms of taxation density and the strength of the correlation between taxation density and attributes of tax jurisdiction defined by its size in both fiscal perspective (total tax revenues, tax revenues per capita) and demographic indexes (population, population density). The area of tax jurisdiction is correspondingly discussed. There is also employed OLS method for study correlation between tax density and indexes of tax jurisdiction size. The data are for the fiscal year of 2021. Main findings: Taxation density is, on average, the highest in urban communes, which results from a significant share of land and improvements subject to property tax. In urban communes, the share of real estate tax is on average 98.91% of total revenues from taxation of land and improvements. While in rural communes, where the lowest average level density of taxation has been recorded, the share in question is on average 73.73%. Examination of taxation density statistics for each of three subpopulations of communes (urban ones, urban-rural ones, and rural ones) indicates that in each case statistics of the distribution of tax density is attributed by positive skew and has sharper peak around the mean, but kurtosis is the highest for rural communes. It has been observed that the shapes of the distribution of total tax revenues, tax revenues per capita and population density are most similar to the shape of the distribution of taxation density in rural communes. The crucial conclusion is that the most significance for tax density growth is the increase of population in accordance with population density. The greater tax jurisdiction measured by population the greater intensity of fiscal exploitation of land occurs. Empirics of tax density for Polish communes fails to observe diseconomies of scale according to population density. There is a very parallel structure of elasticity of tax density for different features of tax jurisdiction, excluding for urban tax jurisdiction two attributes: tax revenues per capita (no statistical significant evidence of elasticity) and area (in contrast to another types of communes elasticity is positive).

Legal determinants of control and supervision in the health system in Poland

The crisis triggered by the SARS-CoV-2 virus epidemic has demonstrated how much of a challenge it is for each Member State of the European Union to ensure the implementation of its health policy in accordance with the pro-visions of Article 168 of the Treaty on the Functioning of the European Unionand in a spirit of European solidarity. The aim of this article is to present the legal determinants of supervision and control of the implementation of health policy in Poland in terms of its subjective and objective scopes, and their analysis in terms of effectiveness and efficiency. The subject of this article includes the systematisation in legal terms of the competencies and tasks of the entitiesresponsible for the implementation of the state health policy, an indication of the criteria for supervision and control in health protection, and the presentation of the principles and techniques of control carried out in this area of thestate activity. The result of the analysis is the conclusion that the provisions of law ensure the proper functioning of the system of control and supervision system in the area of health protection.

The concept of Słownik języka i kultury Wielkopolski (Dictionary of Greater Poland’s language and culture) and the series Wielkopolskie Słowniki Regionalne (Greater Polish Regional Dictionaries)

The Greater Polish dialect is one of the least developed ones in Poland in terms of lexicography. There are amateur dictionaries available and thematic dictionaries on individual parts of the dialect have been published, but there is no lexicographic study covering the entire Greater Poland proper. A publication of this type will therefore fi ll this gap. Moreover, the existence of dictionaries (or works on them) from other regions will enable comparative and general dialectal studies. This text is a conceptual rather than a material, analytical, or synthetic study. Its objective is to present the idea of a dictionary covering the whole Greater Poland.

Effectiveness of Green Bonds in Selected CEE Countries: Analysis of Similarities

Green bonds are an increasingly important area not only in the financing of investments important to the environment, but recently also as an object of investment. From the investors point of view, the key aspect still remains the efficiency of the investment and its profitability. The subject of this research is to evaluate changes in the efficiency of green bonds issued in the selected CEE countries (Poland, Slovakia, Czech Republic, and Hungary), in the short and long term. Poland is the largest issuer of green bonds in this group, followed by the Czech Republic, Hungary, and Slovakia. Individual green bonds in these group of countries are characterized by varying levels of green bond yields, duration of the investment, issue size and counterparty risk. These factors greatly hinder their comparability, especially in terms of investment efficiency. This manuscript fits into this area, as the main purpose of the manuscript is to show similarities in the yields of green bonds issued in Poland and green bonds issued in CEE countries. The hypothesis that will be tested is that changes in the effectiveness of green bonds issued in Poland are strongly correlated with changes in the effectiveness of green bonds issued in CEE countries. The results of the research positively verified the hypothesis, and the objectives of the research were achieved. It was shown that green bonds issued in the Czech Republic and Slovakia demonstrate a high similarity in terms of effectiveness to green bonds issued in Poland. At the same time, the results confirmed that of all the bonds analysed, the one bond issued by the Hungarian government is the least related to green bonds issued in Poland in terms of effectiveness for investors. The study used multiresolution analysis and Dynamic Time Warping. The Dynamic Time Warping algorithm measures the similarity between two sequences that can change over time. The analysis was carried out over a wide temporal cross-section, analysing the similarity between the effectiveness in both the short and long term.

Lithuanian economy, 1919–1940: stagnant but resilient. The first inter-war GDP time-series estimates and their implications

ABSTRACT This paper presents the first attempt to estimate the GDP time series for inter-war Lithuania, tracking the country's annual performance from 1919 until its incorporation into the USSR in 1940, and situating Lithuania within the wider East-Central European economic landscape. The research provides robust evidence that, contrary to prior beliefs, Lithuania was a stagnant economy, resembling other newly established agricultural states such as Estonia and Poland in terms of its GDP growth rate. By 1940, Lithuania remained on the economic periphery of Europe, yet it demonstrated significant resilience during the Great Depression, with no contraction in its GDP per capita between 1929 and 1938. This paper helps fill one of the remaining gaps in Europe's historical national accounts, making it an essential resource for analysing the divergent growth patterns in East-Central Europe.

Spatial Diversity and Impact of Selected Factors on Women’s Labour Force Participation Rate in Poland during 2000–2020

The sustainable development (SD) policy is also a family-friendly policy. Its crucial element is the use of social transfers (STs) as cash benefits for children. This study aims to explain the existence of regional variation in Poland in terms of the rate of working women and to conduct an assessment of the selected factors’ impact including the impact of STs on women’s propensity to work in Poland between 2000 and 2020. The survey showed the existence of SD through a strong convergence of the study area in terms of the rate of working women (RWW). However, an increase in the RWW with a decreasing fertility rate (FR) was observed between 2017 and 2020. The study showed a negative correlation between the RWW and STs. This means that the higher the transfers, the lower the propensity of women to return to the labour market. This situation could have negative consequences in the future. Long-lasting non-working periods mean a shorter period of pension contributions. As a result, with a low fertility rate, an accelerated pauperisation of society and a growing group of people living below the poverty line can be expected, which could disrupt or halt the country’s sustainable development. Appropriate reforms are needed to enable women to return to the labour market as soon as possible.

Nutritional Status of Wood Melick (Melica uniflora Retz.) in a Natural Forest Stand in South-Western Poland

Melica uniflora Retz., commonly known as wood melick, is a grass species that is native to most of Europe. Melica uniflora grows in hardwood forests near Fagus species, providing vital food and shelter for forest wildlife. The nutritional status of wood melick is not sufficiently recognized. The study aims to identify the intrapopulation variability of Melica uniflora plants collected from natural forest habitats in Poland in terms of nutritional status variability in relation to stage development and the course of weather conditions. The research was conducted for two consecutive years: 2021 and 2022, in the area of the Ślęża Massif, near the town of Sobótka in Lower Silesia voivodeship (Poland). The material for analyses was collected from 10 natural forest sites twice: in July (I) and October (II). The content of nutritive components: crude protein (CP), crude ash (CA), neutral detergent fiber (NDF), acid detergent fiber (ADF), acid detergent lignin (ADL), and water-soluble carbohydrates (WSC) was evaluated. Relative feed value (RFV), dry matter digestibility (DDM), dry matter intake (DMI), cellulose (CL), and hemicellulose (HCL) content were calculated based on ADF and NDF. Melica uniflora plants contained 75.2 g·kg−1 DM of CP, 290.6 g·kg−1 DM of CF, 120.0 g·kg−1 DM of CA, and 25.9 g·kg−1 DM of WSC. The content of NDF was 637.6 g·kg−1 DM, ADF 407.5 g·kg−1 DM, and ADL 58.0 g·kg−1 DM. The nutritional status of wood melick depended on the course of weather conditions in the following years and its location, which changed during the growing season. Plants collected in the first year of the study contained more CL, NDF, and ADF fractions and less CA, ADL, and WSC. Melica uniflora plants harvested in June were characterized by higher CP (102.1 g·kg−1 DM) and WSC (30.1 g·kg−1 DM) content and lower content of remaining nutrients. It can be concluded that Melica uniflora plants can be a valuable source of these nutrients in the forage of forest animals.

Efficiency and financial standing of coal mining enterprises in Poland in terms of restructuring course and effects

Efficiency and financial standing of coal mining enterprises in Poland in terms of restructuring course and effects

Artificial intelligence in the pharmaceutical industry of Ukraine: prospects for future development

Artificial Intelligence (AI) has emerged as a powerful tool with the potential to revolutionise industries across the globe. Among the many sectors AI is making a profound impact on, the pharmaceutical industry is as well experiencing significant transformations. Aims: To assess the Current State of AI Adoption, to Examine the Regulatory and Ethical Landscape of AI Implementation and to Identify Opportunities and Challenges in Ukraine. Methodology: A descriptive cross-sectional study Results: Currently, 4.1 billion people worldwide have sustainable Internet access, and 2.8 billion people make purchases online. This data highlights the significant global growth of Internet users and the increasing popularity of online shopping. The average digital user is now aged between 25 and 44. It indicates a shift in the age group of individuals actively using digital technologies. This demographic change has implications for businesses targeting digital consumers. Ukraine's pharmaceutical industry lags behind neighboring countries like the Czech Republic, Russia, and Poland in terms of AI utilisation, with only 10 publications related to AI in pharmaceuticals. This suggests a potential gap in research funding, industry investment, or academic expertise that needs to be addressed. Several prominent pharmaceutical companies in Ukraine are actively integrating AI and technology into their operations. These companies are focusing on various aspects, including drug discovery, diagnostics, innovation hubs, and investments in genetics and genomics. This highlights the industry's increasing adoption of AI. The challenges include the need for high-quality data, the difficulty in recruiting AI experts, regulatory compliance, and the financial constraints of funding AI initiatives. These challenges are critical considerations for pharmaceutical firms looking to leverage AI in their operations. Scientific Novelty: Artificial Intelligence (AI) has emerged as a powerful tool with the potential to revolutionise industries . Conclusion: These results collectively provide insights into the evolving landscape of digital technology.

Polish and European Union economy in 2011–2019 and under the Covid pandemic: Application of macroeconomic condition index

AbstractA set of simple and complex indicators is used to measure the economic condition of economies, and the analysis can be conducted in a static or dynamic approach. This article proposes the author's macroeconomic condition index (MCI), which is based on the popular misery index, supplementing the unemployment and inflation rates with two variables: GDP growth rate and budget deficit. The aim of the study is to assess the macroeconomic situation of Poland against the average for the EU, using the above-mentioned measure. The time scope of the study covers the years 2011–2020, with particular emphasis on the effects of the first year of the Covid crisis. The results indicate that throughout the period the economic situation in Poland in terms of the four variables combined was relatively favourable, although less stable. A sharp downturn occurred in 2020, both domestically and on average in the EU. The main determinants of the worse condition were a decline in the GDP growth rate and an increase in the budget deficit, with relatively steady unemployment and inflation.

Price Differentiation in Online and Offline Retail: An Empirical Study of Current Practices

ABSTRACT The purpose of this article is to present the practice of price differentiation in multichannel sales conditions. The study reviews the literature on channel pricing policy. The authors set a goal to study the practices of retailers operating in online and offline channels in Poland in terms of price differentiation between channels. Using the example of the EMPIK and SMYK chains, price differences between online and offline channels were analysed for several 100 products in key categories for these retailers. The prices were obtained by scraping the data from the websites of both retailers in November 2022. Statistical analysis was designed to examine differences in pricing by product category, position on the “most frequently purchased” list and price range. This research confirmed previous results that online vs. offline price differentiation was not widely used by leading multichannel retailers in the most popular categories bought online: only two out of 12 retailers elicited for the study were found to perform it. It also confirmed previous findings that if price differentiation was applied, the items were cheaper online more often. However, the average depth of discount was considerably higher. Apart from these general findings, our research delivered detailed insights at the category level as the depth of discount and the share of products sold at a discount online considerably differed between categories with comparable and non-comparable offers. Additionally, this study provided a unique analysis of the multichannel price differentiation strategy in relation to popularity or the absolute price of the product. While in the case of the popularity of the product, the offer uniqueness seemed to play a role, the relation to the absolute price of the product showed a mixed picture and would need further investigation.

Thermal properties of rocks from deep boreholes in Poland in terms of obtaining geothermal energy from enhanced geothermal systems

In the case of unconventional geothermal systems, the thermal conditions are decisive, i.e. heat flux and temperature at a certain depth, and the physical properties of rocks, their susceptibility to fracturing, etc., which should be determined on a local scale. The work carried out was aimed at determining the basic thermal parameters of rocks, i.e.: effusivity, thermal conductivity and diffusivity, basing on tests of samples taken from boreholes, representing selected geothermal structures in Poland. Both high-temperature structures (100-135 °C) recognized up to a depth of about 3,800 m within the Fore-Sudetic Monocline and up to about 3,000 m in the Szczecin Synclinorium and the Leba Elevation, as well as medium-temperature structures (60-90 °C), occurring at depth 2,000- 2,500 m (Warszawa Synclinorium, Lublin Synclinorium), were analyzed. Some samples representing low temperature structures (with temperatures below 60 °C), such as Lublin synclinorium and Podlasie-Lublin elevation from depths from about 1,000 to 1,500 m, were also analyzed. The tests of thermal parameters of rocks coupled with simulations showed, that the formations with the highest mean diffusivity and thermal conductivity values are characterized by the largest thermal penetration depth and smallest temperature drop. The research allowed to conclude that among the examined rocks, the Cambrian sandstones of the Leba Elevation and the Zechstein dolomites of the Fore-Sudetic monocline are characterized by the most appropriate parameters from the point of view of obtaining geothermal energy from the enhanced geothermal systems in Poland. Cited as: Labus, K., Labus, M., Leśniak, G. Thermal properties of rocks from deep boreholes in Poland in terms of obtaining geothermal energy from enhanced geothermal systems. Advances in Geo-Energy Research, 2023, 8(2): 76-88. https://doi.org/10.46690/ager.2023.05.02

Tram stop infrastructure in Poland in the aspect of safety

Travel comfort depends on many criteria, including, to a large extent, the passenger's sense of security while waiting for the vehicle and while driving. For this reason, tram stops play an essential role in the overall assess-ment of the functioning of the tram system in cities. The presented results of the literature review indicate that few publications related to safety in the tram transport system concern aspects of the infrastructure of stops. The arti-cles we distinguished in this area also prove the lack of publications in which the researchers focus on the criteria for assessing the safety of tram stops. The paper aims to present the results of research conducted among experts, which concerned identifying criterions influencing the safety of tram stops and the selection of criteria for their evaluation. In addition, the obtained results are the basis for further analysis of safety at tram stops. The research was conducted among experts representing almost all cities in Poland with a tram service system for residents. The obtained results showed that the critical elements from the safety point of view are those related to technical aspects, i.e., length, width, and height of platforms, which are adapted to both the rolling stock and the size of passenger flows. The second significant group of criteria determining the safety of stops is equipping them with elements supporting their use by people with disabilities, i.e., placing warning fields at the edges of the platform, designating a waiting area for people with reduced mobility, or the use of guiding lanes. It is also crucial to main-tain adequate separation of traffic between its various participants so that other people do not use the waiting and passenger exchange zone. The results obtained as part of the analysis will form the basis for the development of a detailed method of assessing tram stops in Poland in terms of their safety.

LAND AND LABOR EFFICIENCY CHANGES IN POLISH AGRICULTURE IN REGIONAL TERMS

In Poland, there is a significant diversification of efficiency in agriculture between voivodeships. Therefore, we expect efficiency convergence in line with the modernization process of agriculture in regions. The work aims to identify the scale and direction of changes in the efficiency of land and labor in farms in Poland in terms of voivodeships and to determine whether there is a convergence of the efficiency. Statistical data from Statistics Poland and data from the FADN on the results of farms for the years 2010-2020 were used in the analysis. In the period covered by the analysis, the average area of farms increased by 18% to 11.6 ha, and the level of employment decreased by as much as 31% to 9.5 AWU/100 ha. On FADN farms, the area increased by 15% to 40.4 ha, and the level of employment decreased by 10% to 4.9 AWU/100 ha. Land efficiency did not change significantly in real terms, and labor efficiency increased by 15-18% in real terms, depending on the region. It was found that the convergence between voivodeships occurred only concerning labor productivity in agriculture (in value of GVA/AWU). Convergence was not confirmed for labor productivity (in value of production/AWU), and divergence was observed both for land efficiency and productivity. This means that differences in the effectiveness of Polish agriculture between regions are permanent, and progress in agriculture by regions is at a similar pace. In the future, the main constraint on agriculture development in some regions will be the strong fragmentation of agriculture.

The impact of crises in the 21 st century on the railway transport sector in Poland in terms of economic security

The article presents research on the impact of the financial crisis between 2007-2009 and the COVID-19 pandemic in 2020 on the freight and passenger rail transport sector. Multidimensional comparative analyses were used in the study. The data obtained for the research were grouped. They were, then, compiled on categorized line and bar charts. The research shows that during the financial crisis between 2007-2009, a decrease in the number of transported goods by 48 488 thousand tons was observed. During the COVID-19 pandemic between 2019 and 2020, a decrease in the number of goods was also visible - by 15,363 tones. However, when considering the number of passengers transported, during the financial crisis between 2007-2009 in Poland there was an increase by 1,928 people and in the period of impact of COVID-19 in 2020 compared to 2019 a decrease by 130,270 passengers. When examining the rail passenger transport sector in Poland, a decrease in the number of employees by 385 was observed in the years 2003-2021. During the financial crisis between 2007-2009, the number of employees increased by 5,745 people, while during the COVID-19 pandemic in 2020, compared to 2019, it decreased by 109. In the case of the rail passenger transport sector in Poland, the number of employees oscillated around the arithmetic mean of 23,914 employees. Between 2003-2007, a downward trend can be observed, followed by a visible increase in 2008 and a downward trend in subsequent years.

Challenges for psychiatric health care for adults in Lower Silesia.

The authors, in their study, refer to the changes taking place in Polish psychiatry under the National Mental Health Program (NMHP). They present their thoughts on the restructuring of psychiatric health care for adults in Lower Silesia. They refer to the European experiences described in the book Better Mental Health Care by G. Thornicroft and M. Tansella, and in the practical and scientific dimension - to the substantive premises, derived from demographic analyzes, epidemiological indicators obtained in the EZOP study, from Maps of Health Needs and other official statistics. Lower Silesia is the fifth voivodeship in Poland in terms of population, with four psychiatric hospitals in need of restructuring, a lower than the national rate of beds per 100,000 population and a relatively high rate of the so-called common mental disorders should be included in a targeted pilot project under the NMHP. In conclusion, the authors strongly support the fastest possible implementation of the community model of psychiatric services in Lower Silesia, indicating the methodology that should accompany the transformation process, the risks that may occur, but most of all, making people aware of the benefits that society should achieve in a human and economic sense.

How Gender Can Travel, or Not, through Children’s Books: A Comparison of Poland and the United States

Previous research, mainly from the US, indicates that children’s literature is a powerful transmitter of gender roles. To better understand how ideas about gender found in children’s books cross national borders, travel within frontiers, and crash against obstacles that block the road to gender equality, this article compares the US and Poland in terms of children’s book publishing and scholarship. Whereas the US children’s book market is obviously larger, Poland’s internal market is large and growing enough to rely on its own, and thus acts as a barricade to repel ‘foreign’ gender norms. In the US, feminism has a strong tradition in children’s literature research; in Poland, by contrast and since 1989, feminism and the study of gender in children’s books have no strong tradition, and for the last eight years the government has openly discouraged progressive norms of gender equality. This article concludes with a call for cross-national comparative research on children’s books to provide insights into the facilitators and barriers to intercultural exchange of gender ideologies and national efforts to promote gender progressive ideals among young readers.

An Analysis of the Current Structure of Means of Transport in Poland in Terms of Emission Performance

An Analysis of the Current Structure of Means of Transport in Poland in Terms of Emission Performance

LABOUR PRODUCTIVITY IN DAIRY COOPERATIVES AND ITS VARIABILITY IN 2017-2021

The aim of the study was to assess the partial productivity of dairy cooperatives in Poland in terms of labour productivity in 2017-2020. Cooperatives are important players in the dairy sector, both in Poland and in the European Union. Trends observed in the environment are creating increasing pressure to improve the efficiency of these entities. The research sample consisted of 78 cooperatives representing, in terms of employment and revenue, around 90% of the domestic cooperative dairy sector. The financial data of the cooperatives used in the study came from the STATISTA database. Descriptive statistics methods, the average annual growth rate (CAGR) and cluster analysis were applied in the analysis. The study showed significant differences among cooperatives in terms of employment size, revenue and economic labour productivity. Upward trends in these three variables were also identified for 2017-2021, with the caveat that the COVID-19 pandemic period was characterised by employment, revenue as well as labour productivity dynamics falling below zero. On the basis of the research conducted using cluster analysis, the original classification of cooperatives was proposed, taking into account labour productivity and the size of the cooperative.

Good practice of making art and culture accessible to the deaf and hard of hearing, on the example of the Deafland exhibition at the Silesian Museum in Katowice

The issue of the accessibility of culture and art for deaf and hard of hearing people is the topic of the implementation doctoral dissertation conducted by the author of the article under the supervision of dr hab. prof. University of Lodz Aneta Pawłowska as part of the Doctoral School of Humanities at the University of Lodz and the Association Social Support "Ja-Ty-My" in Lodz entitled: The problem of accessibility of information in public institutions and social economy entities in the field of culture and art for people with hearing loss and disabilities in Poland. Recommendations and standards.
 The article is an attempt to look from the point of view of a researcher - a deaf person - insider, at the issue of the broadly understood accessibility and significance of the Deafland (Głusza) exhibition at the Silesian Museum in Katowice (a breakthrough in Poland in terms of the subject matter and the model of available technical solutions for people with special needs).