Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Preparing financial statements is essential for each business entity in order to transmit information necessary for the intended user. The statements must reflect current financial situation of the company on the basis of which it will be possible to take appropriate decisions. Information is only reliable when it is useful. Preservation of credibility of financial statements in business practice...
The paper concerns reviews conducted by administrative courts of decisions issued by public administration authorities on the basis of their administrative discretion. The author presents decisions of the administrative law doctrine and case-law of administrative courts, with particular regard to the current views. The author reflects on admissibility of the review of discretionary decision. He indicates...
Development of the Internet and social media allowed for creating and maintaining of social and business relations in cyberspace which resulted in dynamic growth of virtual communities whose members are very often stakeholders of a company including: customers, employees, suppliers, creditors and investors. These entities are differentiated by their knowledge potential and willingness to share this...
In recent years crowdfunding has become an important instrument of capital raising. Its importance, popularity and impact are still growing thanks to the development of ICT technologies and new ways of thinking about investments. Both individuals as well as small and middle size enterprises see crowdfunding as a new way of collecting capital by benefiting from free financial assets of Internet users...
Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences. VAT leaking is not only a problem for Polish state authorities, but also for all countries with value added tax in their fiscal system. The paper attempts to define tax fraud and present its consequences for the state budget, it also...
The aim of the informal association of Central-Easter Europe countries known as the Visegrad Group functioning within the European Union is to develop and deepen collaboration based on their common cultural grounds and common turbulent past behind the Iron Curtain under the communist regime after WWII. One of the pillars of this association is cooperation in the economic sphere which is based on free...
This paper is the second in the series of three papers devoted to the estimated value of intellectual capital belonging to any socioeconomic area: province, municipality, country, region etc. An idea of the estimated value is based on the assumption that the value of a given socioeconomic area for its residents is determined by income generated due to the presence of a business activity in a given...
Access to finance is a key issue especially for companies in the early stages of development. Bank credit is not always available and own funds are often barely enough to start a business. The answer to this challenge may be found in some innovative solutions for raising financial resources for business ventures. These solutions have originated thanks to rapid development of information technology...
The paper indicates instruments of possession protection as well as description of their distinctive or dependent character. The differences between an owner-like and a subsidiary owner have been defined. Self-help nature was shown as an operating tool without authorities' approval. A time relationship nature was described, which must occur between threat and action. Moreover, a variety of rights...
The paper describes practical problems relating to normalization of discrimination in labour law. It is about the role of compensation for discrimination, regardless of whether one takes into account either a compensatory or repressive role. The legal procedures with respect to employer's liability for discrimination are unclear, that is why there is a number of practical problems. The author has...
The paper presents the results of studies on the use of Blume’s beta to identify systematic risk of companies listed on the Warsaw Stock Exchange. For this purpose, beta values for WIG20 companies for 2014-2016 were calculated. Weekly rates of return on stocks of certain companies were used in the calculations. Once the annual betas were estimated, the author conducted regression of the results to...
This paper is the last in the series of three papers devoted to the estimated value of intellectual capital belonging to any socioeconomic area: voivodship (province), municipality, country, region etc. An idea of the estimated value is based on the assumption that the value of a given socioeconomic area for its residents is determined by income generated due to the presence of a business activity...
The paper explains a legal concept of a non-disclosure agreement (NDA)/confidential disclosure agreement (CDA) as an effective tool for the trade secret protection. Ensuring the confidentiality of important information of a company is its key operation element. An incompetent protection of a secret may cause significant financial and image losses in every institution. In the paper there was taken...
The paper discusses selected legal solutions, from Polish tax system, which are to protect taxpayer’s rights. Using judgments issued by institutions adjudicating in tax cases, biding tax law provisions were critically assessed, in particular, the principle of trust. Consequently, based on the experience of selected countries, the weaknesses of legal solutions in force in Poland were mentioned, including...
The aim of the study is to present the existing solutions to the functioning of the police eduction systems in selected Member States of the European Union. Using the results of the study, the Authors presented the organization of police schools and universities in fifteen European countries. On the basis of information obtained during the survey, that was conducted across Europe, the implementation...
The aim of the study is to present the existing solutions to the functioning of the police education systems in selected Member States of the European Union. Using the results of the study, the Authors presented the organization of police schools and universities in fifteen European countries. On the basis of the information obtained during the survey that was conducted across Europe the implementation...
The money is a widely accepted commodity, by means of which it is possible to determine the economic value of purchased goods and services and make payments. Over the centuries, "money" has evolved many times. Their constantly changing character, generates questions on their future aspect. In the reference to the cryptocurrencies questions are focused on their nature and compliance with...
It has been 17 years since Beskidy Euroregion was established. This is enough time to make a first assessment concerning the level of development of communes situated in this Euroregion. Most of them are rural communes, therefore they were chosen as an object of analysis. It is a well-known fact that every organization needs financial supply to create conditions for development, that is why the most...
the Polish legal system. Polish legal regulations assume in their subject matter a statutory concept of business (economic) activity. The term business activity is present in a number of detailed legal acts in an autonomic sense, independent from other also binding definitions. The research methods applied by the author of the paper contain critical analysis of the available literature on the subject,...
The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the management control based on regulations observed in the commercial sector. The paper underlines the essence and the concept of the analyzed phenomenon...