Zeszyt Naukowy (47)

We are pleased to present a new issue of the Scientific Journal (No 47) of the School of Banking and Management. The current issue includes texts concerning management and finance. After a review procedure, all the papers have been accepted for the publication and they can be helpful both in the teaching process and business operations.

20Dec

Zeszyt Naukowy 46

We are pleased to present a new issue of the Scientific Journal (No 46) of the School of Banking and Management. The current issue includes texts concerning management. After a review procedure, all the papers have been accepted for the publication and they can be helpful both in the teaching process and business operations.

12Dec

Zeszyt Naukowy (44)

We kindly invite you to read the latest edition of our Scientific Journal. This time the whole issue is devoted to the computerization of health care. The issues discussed are particularly interesting in the view of the institutional changes and reforms in the healthcare system.

15Oct

Zeszyt Naukowy no. 45

We kindly invite you to read the latest edition of our Scientific Journal. This time the whole issue is devoted to the problems of economy.

6Dec

ICI Journals Master List Evaluation

The Scientific Journal of The School of Banking and Management in Krakow has been highly evaluated by the experts of the IndexCopernicus team who annually review scientific and rank them in the ICI Journal Master List. At present, the ICV measure of the Journal reached 87.34 points, which means an increase by 14.19 points. The high score of the Journal reflects its growing...

Articles

2. COOPERATION OF BUSINESS WITH COLLEGES AS A WAY TO DEVELOP HIGH-QUALITY HUMAN CAPITAL

The article presents an example of the cooperation of business with a college which is a reply to the current economic demand regarding the development of high quality human capital. It discusses the arguments that justify such cooperation and presents its possible forms. The selected example, a pioneering case in the country, shows the functioning of the business-university cooperation together with its assumptions and results on both sides.

1. IMPACT OF CHANGES IN PIT ON BUDGETS OF BIGGEST CITIES IN POLAND

The article presents the issue of the impact of changes in PIT, particularly of the exemption from the tax of persons under 26 years of age and the decrease of the lower threshold from 18 to 17%. The changes do not only affect the state budget but also the budgets of local government entities. The presented analysis of revenues and expenditure in draft budgets for 2020 with the comparison with the figures from previous years was conducted for some of the Polish biggest cities with county rights. The author analyzed the revenues from PIT in absolute terms and as percentage of total revenues as well as absolute assets-related expenditure and assets-related expenditure as percentage of total expenditure. The objective was either to confirm or reject the thesis that the above exemptions resulted in the reduction of investments. However, apart from working on figures, one should remember about the complexity of budgets and various factors that have an impact on them; only then can the conc