Ponad połowa energii elektrycznej wytworzonej w Niemczech w 2023 r. pochodziła z odnawialnych źródeł energii. Energia wiatrowa, z której w ubiegłym roku zostało wytworzone 31% energii elektrycznej zastąpiła węgiel jako najważniejsze źródło energii. Węgiel pozostał drugim najważniejszym źródłem wytwarzania energii elektrycznej, ale jego udział w energetyce spadł z prawie 33% w 2022 r. do ponad 25% w 2023 r. Z tego 16,8% to węgiel brunatny, a 8,6% węgiel kamienny, który w całości jest importowany. W Polsce w 2023 r. niewiele ponad 23% wyprodukowanej energii elektrycznej pochodziło ze źródeł odnawialnych. Za prawie 68% wyprodukowanej energii elektrycznej odpowiadały elektrownie opalane węglem kamiennym i brunatnym. Zwiększa się udział gazu w produkcji energii elektrycznej i w 2023 r. wyniósł on ponad 8,3%. Niemcy mają ambitny plan wycofania się z energetyki węglowej do 2038 r., chociaż coraz częściej mówi się o tym, aby proces ten znacznie przyspieszyć i zamknąć ostatnią elektrownię węglową już w 2030 r. Jednak ze względu na kryzys energetyczny, będący następstwem wojny na Ukrainie, proces ten może ulec znacznym zmianom. W 2024 r. Niemcy ogłosiły również duży program budowy elektrowni gazowych, dzięki któremu ma powstać 10 GW nowych mocy. Docelowo mają one w przyszłości pracować z wykorzystaniem zielonego wodoru. Bloki gazowe mają bilansować niemiecki system elektroenergetyczny, w którym szybko rosną moce zainstalowane w OZE, a z którego wyeliminowano już pracujące w podstawie elektrownie jądrowe. Polska zakłada odejście od węgla, ale nadal nie wskazano konkretnej daty wyłączenia ostatnich bloków węglowych. W przeciwieństwie do Niemiec zakłada się wybudowanie od 6 do 9 GW nowych mocy wytwórczych w elektrowniach jądrowych. Planuje się również rozbudowę bloków gazowych, ważną kwestią w tym temacie pozostaje planowany import gazu ziemnego. W artykule przedstawiono analizę stanu obecnego oraz plany transformacji energetycznej obu krajów.
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More than half of the electricity generated in Germany in 2023 came from renewable energy sources. Wind power, from which 31% of electricity was generated last year, replaced coal as the most important energy source. Coal still remained the second most important source of electricity generation, but its share in the power industry dropped from nearly 33% in 2022 to more than 25% in 2023. Of this, 16.8% is lignite and 8.6% is hard coal, all of which is imported. In Poland in 2023, slightly more than 23% of electricity produced came from renewable sources. Hard coal and lignite-fired power plants were responsible for almost 68% of the generated electricity. The share of gas in electricity generation is increasing, and in 2023 it was more than 8.3%. Germany has an ambitious plan to phase out coal power by 2038, although there is discussion of speeding up the process considerably and closing the last coal-fired power plant as early as 2030. However, due to the energy crisis in the aftermath of the war in Ukraine, this process may change significantly. Germany has also announced a major program to build gas-fired power plants in 2024, which is expected to create 10 GW of new capacity. In the future, they are to be operated using green hydrogen. The gas units will be designed to balance the German electricity system, where RES capacity is growing rapidly, and from which the nuclear power plants already in operation at the base have been eliminated. Poland assumes a move away from coal, but still no specific date has been indicated for the shutdown of the last coal units. In opposition to Germany, 6 to 9 GW of new nuclear generating capacity is assumed to be built. The development of gas units is also planned, an important issue in this topic remains the planned import of natural gas. The paper presents an analysis of the current state and plans for the energy transition of both countries.
Zakończył się rok 2024, więc czas na podsumowania. Od lat borykamy się jednak z brakiem „twardych” informacji, bo firmy traktują podstawowe dane o swojej działalności jako „tajemnicę handlową”. Pamiętamy, że gdy zmieniał się w Polsce ustrój polityczny i gospodarczy, na przełomie lat 80. i 90. ub. wieku, chcieliśmy na rynku książki szybko „dołączyć do towarzystwa”, wprowadzając zasady przyjęte od dawna w krajach zachodniej Europy. Dotyczyło to również raportowania o wynikach działalności. Wówczas odbyło się wiele spotkań i szkoleń, głównie z udziałem partnerów z Francji czy Niemiec. Polscy wydawcy zostali zaproszeni do organizacji międzynarodowych i pojawili się na najważniejszych targach książki w Europie. Przyjęli też dobre praktyki informowania o swojej działalności.
Samorządowe klastry energetyczne mają szansę w krótkim czasie stać się liderem przemian energetycznych w Polsce. Sprzyja temu pomoc unijna, na którą mogą liczyć. Możliwe też, że po zmianie rządu zacznie sprzyjać im polityka dotychczasowych monopolistów na rynku energii.
Kraje Unii Europejskiej dotyka problem braku mieszkań socjalnych, podobny jak na naszym rodzimym rynku. Jedynie Islandia może poszczycić się udaną polityką w tym zakresie. W pozostałych krajach liczba dostępnych lokali socjalnych stale maleje i dziś tylko 8% mieszkań w UE ma taki status. Tymczasem aż 67% Polek i Polaków uzależnia wszelkie decyzje życiowe od stabilnej sytuacji mieszkaniowej.
Polska jest dużym producentem i eksporterem baterii przede wszystkim do pojazdów elektrycznych i hybrydowych oraz samochodowych akumulatorów rozruchowych. Są one produkowane głównie przez firmy z kapitałem zagranicznym.
W zapisach Krajowego Planu w dziedzinie Energii i Klimatu słowo „biometan” zostało użyte 28 razy, co może sugerować, że problematyka tego biopaliwa jest dobrze rozpoznana i traktowana jako istotny składnik miksu energetycznego. Tymczasem przed rokiem 2022 w Polsce nie było ani jednej biometanowni, a w 2024 r. na listę KOWR wpisano jedynie 14 nowych instalacji w zakresie biogazu rolniczego, ale żadna z nich nie będzie produkować biometanu.
Polski mix energetyczny jest w fazie głębokiej transformacji. Choć nadal dominującą rolę odgrywają w nim paliwa kopalne, to sukcesywnie ustępują one miejsca odnawialnym źródłom energii. Kluczowymi kwestiami pozostają dalsza modernizacja infrastruktury energetycznej oraz zapewnienie stabilności prawa w kontekście rosnącego udziału OZE.
Celem artykułu jest przedstawienie wybranych wymagań Komisji Europejskiej w zakresie poprawy efektywności sektora energetycznego w Polsce. W publikacji została zastosowana metoda desk research, obejmująca analizę danych pochodzących ze źródeł publicznych (literatura branżowa oraz internet research). Przedstawiono podstawowe definicje partnerstwa publiczno-prywatnego w celu analizy jego założeń oraz modeli w sektorze energetycznym w wybranych obszarach, m.in. w obszarze magazynowania energii. Będzie to przedmiotem kolejnych części artykułu. Artykuł ten jest rozwinięciem pracy Wpływ polityki energetycznej Unii Europejskiej na sektor energetyczny w Polsce (cz. 2.), która ukazała się w kwartalniku „Budownictwo i Prawo” Nr 3/2024.
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The article aims to present the European Commission's current selected requirements for improving of the energy sector efficiency in Poland. It uses the desk research method, which includes data analysis from public sources (industry literature and internet research). Basic definition of public-private partnership are presented in order to analyze its assumptions and models in the energy sector in selected areas, among others in the area of energy storage.The article is an extension of the article Impact of the European Union's Energy Policy on the Energy Sector in Poland (part 2), which was published in the technical magazine „Budownictwo i Prawo” No. 3/2024.
Celem niniejszego artykułu jest przybliżenie problematyki związanej z brakiem jednolitej siatki pojęciowej dotyczącej oznaczenia nieruchomości gruntowych na płaszczyźnie planowania i zagospodarowania przestrzennego oraz prawa budowlanego. Uwaga zwrócona została na brak spójności w komentowanym zakresie pomiędzy postanowieniami wybranych aktów prawnych, przede wszystkim ustawy o planowaniu i zagospodarowaniu przestrzennym i prawa budowlanego. Bezpieczeństwo uczestników obrotu prawnego, w szczególności inwestorów, wymaga jednoznacznego formułowania powszechnie obowiązujących przepisów. Chaos terminologiczny dotyczący podstawowych pojęć uniemożliwia spełnienie postulatu pewności prawa. Autor przedstawił relacje pomiędzy szeregiem stosowanych przez prawodawcę określeń, do których należą: działka ewidencyjna, działka gruntowa i nieruchomość gruntowa, grunt, działka budowlana. Autor podjął także próbę wysunięcia postulatu de lege ferenda co do omawianego zagadnienia.
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The purpose of this article is to present the problems related to the lack of a uniform conceptual grid concerning the designation of landed property at the level of planning and spatial development and construction law. Attention is drawn to the lack of consistency in the commented scope between the provisions of selected legal acts, primarily the Act on planning and spatial development and the Construction Law. The safety of participants in legal transactions, in particular investors, requires unambiguous formulation of universally applicable provisions. The terminological chaos concerning basic concepts makes it impossible to fulfil the postulate of legal certainty. The author presented the relations between a number of terms used by the legislator, which include: registered land plot, land plot and land property, land, building plot. The author has also attempted to put forward a de lege ferenda postulate as to the issue in question.
Flipping nieruchomości to strategia inwestycyjna polegająca na szybkim zakupie nieruchomości w celu jej odsprzedaży z zyskiem po krótkim czasie. Autorzy szczegółowo omawiają ramy prawne, które regulują tę praktykę w Polsce, zwracając uwagę na wyzwania i ryzyka prawne z nią związane. W kontekście prawa cywilnego flipping nieruchomości wymaga precyzyjnego zrozumienia umów sprzedaży oraz norm odnoszących się do wadliwych czynności prawnych. Bardzo istotne są również zagadnienia związane z przeniesieniem własności nieruchomości oraz wymagania formalne związane z zawarciem umowy notarialnej. W aspekcie gospodarczym flipping nieruchomości jest rozpatrywany jako działalność gospodarcza. Artykuł analizuje, jakie wymagania muszą spełniać osoby fizyczne oraz prawne, aby legalnie prowadzić działalność polegającą na flippingu nieruchomości. Analiza kwestii podatkowych w zakresie flippingu nieruchomości skupia się na zobowiązaniach podatkowych wynikających z transakcji sprzedaży nieruchomości. Autorzy omawiają zasady opodatkowania podatkiem od towarów i usług (VAT), podatkiem od czynności cywilnoprawnych (PCC), a także podatkiem od nieruchomości.
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Property flipping is an investment strategy that involves a quick purchase of a property to resell it at a profit after a short period. The authors discuss in detail the legal framework regulating this practice in Poland, highlighting the challenges and legal risks associated with it. In the context of civil law, property flipping requires a precise understanding of sales contracts and norms related to defective legal actions. Issues related to the transfer of property ownership and the formal requirements for concluding a notarial deed are also very important. In the economic aspect, property flipping is considered a business activity. The article analyzes the requirements that individuals and legal entities must meet to legally conduct property flipping activities. The tax analysis of property flipping focuses on the tax obligations arising from property sales transactions. The authors discuss the principles of taxation with value-added tax (VAT), civil law transaction tax (PCC), and property tax.
Purpose: The purpose of the study was to identify key reasons for intensifying risk management activities in supply chains. To achieve the objective, the following research hypotheses were adopted: H1 - the extent of business activity is not correlated with problems related to demand constraints and timeliness of payments, H2 - disruptions in supply chain continuity during a COVID-19 pandemic are independent of the type of chain. Design/methodology/approach: These paper highlights the importance of risk management in the supply chain management in addressing the pandemic induced disruptions and supply chain risk management activities. Achieving the stated goal requires answering two questions: (1) What problems are companies facing due to the coronavirus pandemic, and (2) What actions are companies taking to ensure supply chain continuity, especially in Poland conditions. 137 enterprises participated in the research, including 118 with foreign capital. The survey was conducted online. The research sample included entities from the manufacturing, trading, and service sectors located throughout Poland. Companies were selected using a snowball method, starting with supply chain managers from friendly entities and asking them to identify other entities that could take part in the study. Findings: The research showed that the continuity of supply chains in Poland was not maintained, and companies were able to keep inventories only at a minimum level. The research also analysed the impact of remote work on the effects of the functioning of enterprises and assessed the effects of support under anti-crisis shields. Originality/value: The research has been carried out in order to identify the factors that have the greatest influence on the efficiency of the supply chains of Polish enterprises. The research showed that the continuity of supply chains in Poland was not maintained, and companies were able to keep inventories only at a minimum level.
Purpose: As with any organisation, one of the most important prerequisites for the effective operation of a research institute is proper planning of its functioning – that is, accurately defining the future and establishing all the resources necessary for scientific, financial and economic activities. This paper is an attempt to illustrate the importance of planning the activities of a research institute over different time horizons for its proper functioning. Design/methodology/approach: To solve the research problem posed in this way, the following was used: (1) a method of analysing and critiquing the literature through literature studies leading to a possibly multifaceted presentation of the issue of planning the functioning of a research institute and (2) a document examination method involving the collection of source materials, which were: financial plans, prospective directions of scientific, development and implementation activities, thematic directional plans for scientific research and development work, the institute's strategy and the procedures and practices used to prepare the plans. Findings: The research shows that the planning process at the research institute is subject to the requirements of the applicable regulations. This implies the necessity to draw up four types of plans in terms of: prospective directions of scientific, development and implementation activities, directional thematic plans of scientific research and development works and annual activity and financial plans. Originality/value: In the article, the authors attempt to adapt universal planning principles to the specific activities of research institutes. This is a new issue and a response to practical needs.
Purpose: The purpose of the present paper is study the level and dynamics of foreign direct investments (FDIs) in Poland and China as countries that have been growing at completely different rates in the last 11 years. This is largely the effect of different transformation variants implemented by both countries in the second half of the XX century. In order to evaluate a given economy’s ability to export capital abroad and to absorb capital imported from other countries, it is especially important to analyse the investment balance in terms of inflow to the country and outflow abroad. Methodology: The review of source materials and literature as well as statistical and comparative analysis methods were used in the paper. The base for analysis included documents published by the National Bank of Poland (NBP), Ministry of Commerce of the People's Republic of China (MOFCOM), OECD and World Bank statistics. Findings: Taking into account the differences between Poland and China in terms of the GDP and FDI dynamics, the following research questions were asked: do the GDP dynamics correspond to the dynamics of investment in the form of foreign direct investments (FDIs) in both of the aforementioned countries? - if the investment balance classifies Poland as a capital importer and China as a capital exporter, then how did this classification change in 2010-2021? did the pandemic affect the investment dynamics in 2020?
Purpose: The aim of the study is to assess the importance of climate and energy policy instruments in fuel poverty reduction policy in Poland. Design/methodology/approach: The paper applies the method of regression analysis to assess the impact of climate and energy policy factors on fuel poverty in Poland. For this purpose, a literature review was carried out on the factors influencing fuel poverty and the development of climate and energy policy, particularly decarbonisation in the European Union, in order to identify potential determinants of fuel poverty. An empirical analysis was carried out of electricity and gas price developments and decomposition analysis of these prices in Poland in the studied period, and it was assessed using regression analysis which factors, among the instruments of energy and climate policies, determine fuel poverty in Poland. Findings: The main finding is that climate and energy policies influence fuel poverty in Poland, especially share of renewable energy sources in energy mix and expenditures on environment protection. It was also found that macroeconomic policy instruments, which determine the level of income per capita and thus disposable income, have a statistically significant impact on fuel poverty in Poland. In addition, it was found that such instruments as taxes and social transfers are worth using for this purpose. Research limitations/implications: It is recommended to deepen long-term research on the impact of these policies on fuel poverty. For the time being, the lack of long-term data limits the possibility for long-term analysis. Practical implications: Unfortunately, there is a lack of detailed data on income decomposition in decile groups, which limits the possibility to accurately estimate the long-term level of fuel poverty in Poland. Social implications: The regulation of fuel poverty would make it possible to constantly monitor the phenomenon and to apply instruments that would precisely limit this social phenomenon. Originality/value: The paper provides information on the impact of climate and energy policy on fuel poverty in Poland. So far there have only been analyses of the scale of the phenomenon, not of the factors. It is addressed to fuel poverty practitioners and policy makers in the field of social and energy policy.
Purpose: The purpose of this paper is to reveal the most important transversal competences for accountants on various levels in the context of Industry 4.0 in Poland. Design/methodology/approach: The purpose is fulfilled by analyzing the competency requirements from job advertising using the methods of descriptive and mathematical statistics. Findings: The empirical part shows the dominance of hard finance and accounting competences, followed by data analysis and management ones. It was also revealed, that personal competences are not the crucial ones, similar to the ability to use foreign languages. Research limitations/implications: The data were collected from only one online job portal. In the future analysis of bigger data set are planned, together with identifying the barriers for competence groups and international comparative study. Practical implications: Candidates will know what to focus on while applying for the job, and employers gathered a good source of benchmark for their job advertising. Originality/value: The paper focuses on a specific set of competences for accounting jobs.
Purpose: The aim of the article is to identify and assess the conditions of socio-economic development in municipal and land counties of the eastern and western regions of Poland. Design/methodology/approach: The article identifies and assesses the conditions of socio-economic development in municipal and land counties in the eastern and western regions of Poland. The empirical material of the article applies to all municipal and land counties in the country, as well as to all municipal and land counties in the eastern and western regions of Poland. The numerical data come from the Local Data Bank of the Central Statistical Office in Warsaw and concern 2022. The collected and organised empirical material was developed in descriptive, tabular, and graphic form, using the method of comparative analysis. Furthermore, the article provides a point assessment of the diagnostic features illustrating the conditions of socio-economic development in the municipal and land counties of the eastern and western regions of Poland against the background of all municipal and land counties in the country for 2022. Findings: The analysis of statistical data carried out in the article confirmed the research hypothesis, assuming that the conditions of socio-economic development are differentiated between municipal and land counties in the eastern and western regions of Poland, with better conditions in municipal counties, especially in the western regions, and the worst in land counties of the eastern regions. Originality/value: The originality of the work lies in the approach to the analysis of the research issues undertaken. For the purposes of the research, the article included a point assessment of the analyzed diagnostic features illustrating the conditions of socio-economic development in the municipal and land counties of the eastern and western regions of Poland against the background of all municipal and land counties in the country. The work is addressed primarily to local government officials responsible for the conditions, opportunities, and directions of local socio-economic development of counties local government units in Poland, as well as to all other decision-makers involved in the implementation of local development policy.
Purpose: The primary objective of this article is to illustrate the strategic goals outlined in the European Union's cohesion policy PO1, "A more competitive and smarter Europe" in the context of Poland for the period 2021-2027, and provide an overview of the initial experiences of Poland in implementing these goals. A secondary objective is to present the features and evaluate the European Union's cohesion policy concerning support for research and innovation (R&I), particularly within the programming period of 2021-2027. Design/methodology/approach: The research employed various methods, including a literature analysis focusing on EU funds, cohesion policy and innovation, an analysis of EU strategic and programming documents for the period 2021-2027, as well as analysis of the financial data contained therein, mainly relating to the area of "A more competitive and smarter Europe". This specific area, constituting a key aspect of the EU cohesion policy, serves as the primary focus of the study, with particular attention given to its application in Poland. The deductive method was employed for reasoning, and the research findings were presented using graphical methods. Findings: The funding allocated to R&I in the EU has been progressively increasing. In the period from 2000 to 2006, the allocation was approximately EUR 26 billion, and for the years 2021-2027, there is a planned investment of EUR 137.5 billion in this area. These funds are designated to be utilized under one of the five objectives of the EU cohesion policy for 2021-2027, specifically PO1, known as "A more competitive and smarter Europe". The implementation of the PO1 objective aims to bridge the innovation and digital divide across the EU. In Poland, a substantial investment of EUR 16,046 billion is earmarked to achieve this goal. The initial competition organized in Poland under the SMART path has demonstrated significant interest in these funds, presenting an opportunity to enhance the country's innovativeness. Research limitations/implications: The research faced limitations, particularly in maintaining the consistency of homogeneous financial data. The primary source utilized was the Cohesion Data Platform, chosen for its up-to-date information. Another constraint was the nascent stage of competitions for EU funding under SMART paths, which significantly restricted the availability of research material. Practical implications: The research can be used by potential beneficiaries of EU funds to create innovative projects that can be submitted to subsequent SMART competitions in the future. Originality/value: Considering that the topic revolves around a relatively recent subject, namely Smarter Europe in the 2021-2027 perspective, and is grounded in the most current data available as of the end of 2023, the article contributes to both domestic and foreign literature on the subject of subsidy support instruments directed towards enterprises through state institutions.
Purpose: This article contributes to the discussion on local good governance (LGG) by proposing an indicator that takes into account the main values of LGG, measures its level, and considers selected determinants. The considerations were based on an assessment of the actions of local authorities from the perspective of residents in rural areas in Poland. Design/methodology/approach: A bibliometric analysis of works dedicated to LGG and its main principles was conducted. Additionally, a quantitative data analysis was carried out based on a survey using the Computer-Assisted Telephone Interview (CATI) method among 700 residents of rural areas in Poland. Findings: The bibliometric analysis revealed a research gap in the issues addressed. The empirical study provides evidence of a moderately positive assessment of actions in terms of credibility, transparency, participatory readiness, willingness to share power, responsiveness, and efficiency. Psychosocial factors significantly influenced the evaluation of LGG. Sociodemographic variables did not significantly differentiate the assessments. Research limitations/implications: Quantitative research has a general nature. It would be valuable to also apply qualitative methods to deepen the understanding of the interpretation of individual LGG values by both rural and urban communities, taking into account the local context. Practical implications: The relatively poor assessment of local authorities’ activities from the perspective of LGG principles suggests the need to reconsider the introduction of changes in this sphere of public governance. Social implications: The discussion of the role of LGG values can contribute to greater awareness and solidify these principles among both the authorities and citizens. Originality/value: The contribution to the development of knowledge includes the characterisation of the dynamics and trends in the international scientific discourse on local governance. It also constructs and empirically verifies the LGG indicator (based on statistical analyses).
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