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Comparison of the financial situation of local government units before and during the Covid pandemic

Bąk Iwona, Dawidowicz Dawid

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2023

z. 168

43--56

Purpose: The aim of this article was to determine the financial situation of various levels of local government units during the COVID-19 pandemic in comparison to selected periods from previous years. Design/methodology/approach: To achieve the aim, the authors used one of the methods of multidimensional statistical analysis – the TOPSIS technique. The study included the most important indicators of the financial situation of local government units at all levels (voivodeships, poviats and communes). The authors used data from the Polish Ministry of Finance. Findings: According to the study results, the lower the level of local government, the greater the share of current income in total income, current transfers per capita, operating surplus per capita and total liabilities per capita. However, a negative trend was observed as well: the share of investment expenditure in total expenditure decreased at all levels of local government units. Research limitations/implications: An important limitation of the article was the inability to reach the managers of LGUs in order to learn their opinions on the functioning of these entities during the COVID-19 pandemic. Practical implications: A proportional decrease of investment expenditure in the overall expenditure of local government units may lead to deteriorated financial situation of enterprises that were beneficiaries of these orders. Social implications: A smaller proportion of investment expenditure in total expenditure means less investment for the local community (usually infrastructural) and, consequently, slower development of local government units. Originality/value: The originality of the study is based on the fact that it was conducted comprehensively and covered all communes, poviats and voivodships in Poland in 2018-2020.

Sustainable tourism as a factor in the development of protected areas in the Pomerania Euroregion

Malkowski Arkadiusz, Dawidowicz Dawid, Zbaraszewski Wojciech, Bieszk-Stolorz Beata, Balas Martin

Ekonomia i Środowisko

2022

nr 1

189--216

This study aimed to assess the opinion of the inhabitants of protected areas in the Polish--German borderland on the development of tourism using the concept of sustainable tourism. It was examined whether the type of protected area and the country of residence were determinants of sustain-able tourism development. In 2019-2020, a questionnaire survey was conducted among residents near 14 protected areas in the Pomerania Euroregion. Multinomial and ordinal logit models were used in the data analysis. The main limitations of the survey were the inability to refer to similar surveys from previ-ous years and for other protected areas in Poland and Germany. This prevented a complete spatial-tem-poral analysis. The study carried out on the acceptance by inhabitants of the neighbourhood of protected areas in the Pomerania Euroregion is unique. The Polish protected regions of the Pomerania Euroregion were shown to have more significant potential for sustainable tourism development than the German ones. The results also show some differences in the perception of tourism by the Poles and the Germans.

Celem pracy była ocena opinii mieszkańców obszarów chronionych na pograniczu polsko-niemieckim na temat rozwoju turystyki z wykorzystaniem koncepcji turystyki zrównoważonej. Badano, czy rodzaj obszaru chronionego i kraj zamieszkania były determinantami rozwoju turystyki zrównoważonej. W latach 2019-2020 przeprowadzono badanie ankietowe wśród mieszkańców obszarów położonych w pobliżu 14 obszarów chronionych Euroregionu Pomerania. W analizie danych wykorzystano wielomianowe i porządkowe modele logitowe. Podstawowymi ograniczeniami badania był brak możliwości odniesienia się do podobnych badań z lat wcześniejszych oraz dla innych obszarów chronionych w Polsce i w Niemczech. Uniemożliwiło to przeprowadzenie pełnej analizy przestrzenno--czasowej. Przeprowadzone badanie dotyczące akceptacji przez mieszkańców okolic obszarów chronionych w Euroregionie Pomerania ma charakter unikatowy. Wykazano, że regiony polskich obszarów chronionych w Euroregionie Pomerania mają większy potencjał do rozwoju turystyki zrównoważonej niż regiony niemieckie. Wyniki badania pokazują również, że istnieją pewne różnice w postrzeganiu turystyki przez Polaków i Niemców.