Wyniki wyszukiwania - BazTech

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The impact of environmental taxes on the financial security of the logistics sector

Kowalska Magdalena, Misztal Anna, Gniadkowska-Szymańska Agata

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2024

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z. 191

291--303

EN

Purpose: The main aim of this paper is to assess the impact of environmental taxes on the financial security of the logistics sector in Poland from 2008 to 2020. Design/methodology/approach: We normalize diagnostic variables into synthetic indicators to verify the hypothesis. We use the classical least squares method (OLS). Findings: The results indicate a positive trend in the financial security of the logistics sector in Poland from 2008 to 2020. However, in 2020, there was a certain breakdown in financial security caused by the outbreak of the COVID-19 pandemic. Moreover, environmental taxes statistically significantly impact the logistics sector's financial security (p < 0.05). Research limitations/implications: The availability of data, the choice of normalization method and the estimation method for the model. Practical implications: The research results indicate that the logistics sector should analyze regulations in shaping the EU environmental protection policy, including, above all, environmental taxes. Social implications: Environmental taxes are an important element influencing the development of the logistics sector, including issues related to residents' quality and living conditions. Originality/value: The novelty in the paper is the creation of models of the impact of environmental taxes on the financial security of the logistics sector. The paper addresses many recipients interested in the logistics sector's financial situation and environmental taxes.

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Intellectual capital and company value: the example of the Warsaw stock exchange

Gniadkowska-Szymańska Agata

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2024

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z. 191

179--193

EN

Purpose: The main purpose of the study is to ascertain whether intellectual capital will affect company growth expressed by the earnings per share (EPS) indicator. Design/methodology/approach: The relationship between the company’s growth expressed by EPS and intellectual capital was checked using the vector autoregression (VAR) model. Findings: This study analyzed the relationship between measures of intellectual capital and the future development of companies listed on the main market of the Warsaw Stock Exchange. It demonstrated that measures of intellectual capital are reflected in the future growth of enterprises, especially earnings per share, and that the development phase can change the results related to the opportunity for company growth and future development. Research limitations/implications: The sample size is small for any generalization. A mixed method approach in the future could contribute to a holistic finding Practical implications: The results of empirical analyzes reflect the growth of enterprises and should be based on various economic measures, because it is impossible to clearly determine which indicators influence or do not influence this growth and to what extent they determine it. Originality/value: The added value of the presented research results concerns the demonstration that investments in human capital influence the increase in the value of the enterprise on the capital market. Although the Polish market, with companies listed on the WIG, is considered an example of a developing economy, the Polish capital market has not yet been covered by this type of research.

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Exogenous stability and sustainable development of energy enterprises in the V4

Kowalska Magdalena, Misztal Anna, Gniadkowska-Szymańska Agata

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2023

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z. 176

293--318

EN

Purpose: The paper's main aim is to assess the impact of macroeconomic, social and environmental stability on the sustainable development of energy enterprises in the Visegrad Group (V4: the Czech Republic, Hungary, Poland and Slovakia) from 2008 to 2020. Design/methodology/approach: To assess a statistically significant relationship, we use the correlation coefficients, the Ordinary Least Squares and the Seemingly Unrelated Regression method. Findings: The research results indicate that macroeconomic, social and environmental stability have a statistically significant impact on the sustainable development of the energy sector. Research limitations/implications: The sample size is small for any generalization. A mixed method approach in the future could contribute to a holistic finding. Practical implications: It is recommended to coordinate macroeconomic, social and environmental policies to achieve positive results in the energy sector. Renewable energy and green energy sources can play a pivotal role here. Originality/value: This paper fills the research gap regarding assessing the impact of macroeconomic, social and environmental stability on the sustainable development of the energy sector in the V4 countries; this is important for the policies of countries experiencing political transformation. Moreover, the energy sector is important for countries' national security in the current geopolitical conditions related to the raw materials crisis and the war in Ukraine.