Zeszyt Naukowy No 34

Zeszyt Naukowy No 34 includes interdisciplinary articles in the field of management, IT, economics and finance. The articles published are the effect of the research conducted by the staff of the Faculty of Management and Computer Science at the School of Banking and Management. They have been reviewed and accepted for publication.

30Mar

The Scientific Journal (No 35)

We are pleased to present a new issue of the Scientific Journal (No 35) 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.

4Nov

Zeszyt Naukowy No 33

We are pleased to present a new issue of the Scientific Journal (No 33) 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.

12Aug

Zeszyt Naukowy No 32

We are pleased to present a new issue of the Scientific Journal (No 32) of the School of Banking and Management. The current issue includes texts concerning management and sociology of organizations. 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. The issue...

31Mar

Scientific Journal No 30

Scientific Journal No 30 is s devoted to management in its broad sense. The articles presented in the current issue are the result of the research conducted at the Faculty of Management and Computer Science. All the papers have been reviewed and accepted by an external reviewer from a foreign scientific centre and the issue has been scientifically edited by Dr Kawa , who on...

Articles

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

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.