Zeszyt Naukowy (51)

Edition: 2019

Articles count: 4

We are pleased to present a new issue of the Scientific Journal (No 51) of the School of Banking and Management. The authors approach the issues from different and interdisciplinary angles, which seems indispensible when considering the complexity of contemporary economic processes.

1. RETROSPECTIVE ANALYSIS AND DEVELOPMENT DIRECTIONS OF SUGAR INDUSTRY IN POLAND IN 1989-2018

mgr Jarosław Momot

The economic development of sugar industry in Poland depends on the policies of the Polish government and EC. The aim of the article is to present the transformation of the industry in Poland since 1989 and to suggest an economically justified direction of its development in Poland. The article consists of three parts. Part 1 includes a periodization of the sugar industry development in Poland during the transformation and its division into III stages. Stage 1: deregulation of sugar industry and market protectionism in 1989-1993; stage II: regulation of sugar beet production and open market from 1994 to 1 October, 2107; stage III: deregulation of sugar beet production and the regulated market, the consolidation of state-owned food companies, which started symbolically on 1st October 2017 – the abolition of sugar quota). Part 2 of the article presents the transformation of the ownership structure in the Polish sugar industry. Part 3 is devoted to the quota-free system (1989-1994 and f

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2. FINANCIAL AUDITING AND CONTROLLING IN INFORMATION AND CONTROL SYSTEM OF BUSINESS ENTITIES – AREAS OF DIVERGENCE AND CONVERGENCE

dr Ewa Grabowska-Kaczmarczyk, dr Sylwia Krajewska

The development of the global economy results in the necessity to adapt companies to the expectations of the evolving market. Relevant and effective measures taken by companies should include the latest organizational and legal solutions in the areas of accounting and management. Thus, a company holistic and flexible information and control system should be developed to provide reliable information that is secured against significant distortion and to increase the role of information in decision-making processes. The main aim of the article is to present the role of financial audit and controlling as the information and control tools in economic entities and to draw attention to the areas of their divergence and convergence. To achieve the objective, critical analysis of the literature on the subject regarding financial audit and controlling was used and the methods of deduction and synthesis were applied to reach conclusions.

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3. ANALYSIS OF LEGALIZATION OF RESIDENCE AND EMPLOYMENT OF FOREIGNERS AND THEIR ADAPTATION IN POLAND AS ILLUSTRATED BY THE MAŁOPOLSKA VOIEVODSHIP BASED ON AUTHOR’S SURVEY RESEARCH

mgr Viktoriia Kishchak

Due to the increasing number of immigrants to Poland from third countries, the legalization of their stay and employment is an important issue as its efficiency and pace may determine the quality of their stay in Poland and their opinion about our country. The article presents the analysis of applications for stay and work permit that were submitted in Małopolska by the citizens of third countries. It presents the results of the author’s survey research that was given to 79 Russian-speaking foreigners who live in Małopolska and discusses the resulting conclusions. In order to learn more about the organization of work of Provincial Offices and the changes that were introduced due to a dramatic increase of applications for work and stay permits, an interview was conducted with an official in the Department of Civil Affairs and Immigration in the Małopolska Provincial Office. Moreover, a suggestion is presented for the introduction of changes in the processes of legalization of stay and

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4. EFFICIENCY AS THE MAIN GUIDANCE FOR LAW MAKERS

Weronika Wojturska

Economic analysis of law as an interdisciplinary field of study focuses on law and the description of legal institutions and phenomena with the application of the tools of economics. The evaluation of law with the use of the research tools and conceptual apparatus of microeconomics is conducted from the point of view of such criteria as effectiveness. This is an indicator that explains legal rules from the economic perspective and enables the prediction of the results of particular solutions applied. Thus, according to the author, effectiveness should be a principle guideline for lawmakers. Nevertheless, it should not be absolutely superior to other competitive goals of law. The article presents the relation of the concept of economic effectiveness in the theory of law and economics by giving particular examples of the application of the measure of effectiveness in selected fields of law. The author illustrates the usefulness of this thesis and its role in the present-day legislation.

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