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Risk assessment of tourism companies listed on the stock exchange based on their financial reporting

Dębniewska M., Skorwider-Namiotko J., Wojtowicz K.

Ekonomia i Środowisko

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2018

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nr 1

158--169

EN

The aim of the research was to identify the level of economic risk and to evaluate the effects of the risk management in the tourism companies listed on the stock exchange from 2010 till second quarter of 2017 on the basis of their financial reporting. Desk research method for identifying specific risks and a comparative indicator analysis of the tourism companies were used in the research process. Operating and financial risk, using degree of leverages and multipliers, bankruptcy risk, systematic risk, and business profitability have been measured. The results indicated that tourism companies operating in the valuable natural areas had a higher level of risk and, at the same time, had lower profitability. The necessity of verification of the way of distinguishing the tourism companies sector on the Warsaw Stock Exchange was pointed out and the implementation of social responsibility reporting standards in the tourist companies was recommended.

2

Own investment capacity of communes in naturally valuable areas and local conditions of tourism development

Skorwider-Namiotko J., Skorwider-Namiotko A., Dębniewska M.

Ekonomia i Środowisko

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2018

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nr 3

182--194

EN

The aim of the research was to identify the level of the Polish municipality’s own investment capacity with the most significant share of naturally valuable areas in the years 2014-2016 and the level of tourism development of these areas. The methods of economic analysis – comparative, indicative and tools of taxonomic analysis were used here, which allowed for ranking of the surveyed units in terms of the level of naturally valuable, tourism function, the level of local development and own investment potential. The surveyed entities had their own investment capacity, however, due to the scope of infrastructure needs, it should be assessed as low. The conducted research indicates a small scope of development of tourism in communes with the with the highest naturally valuable areas. In results, it can be concluded that this development opportunity has not been effectively used. In the authors’ opinion, the development of the tourist function in the most naturally valuable areas which ensures that tourism will be the basis of local development of these areas is not possible without external support in the form of subsidies from the national budget and the implementation of knowledge on how to manage these areas.

3

Finansowanie działalności turystycznej na obszarach przyrodniczo cennych w regionie Warmii i Mazur

Dębniewska M., Wojtowicz K.

Ekonomia i Środowisko

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2016

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nr 1

130--142

PL

Rozwój branży turystycznej w regionie nie jest możliwy bez źródeł finansowania. Przedsiębiorstwa turystyczne wymagają środków kapitałowych na działalność bieżącą oraz inwestycyjną. Właściwy dobór tych środków może w znacznym stopniu przyczynić się do dynamicznego rozwoju regionu. Celem artykułu jest przedstawienie potencjalnych źródeł finansowania działalności turystycznej w województwie warmińsko-mazurskim.

EN

Tourism is a sector that significantly contributes to the dynamic economic country development. An essential factor of the tourism development is a source of financing. Natural conditions, landscapes and diverse cultural values make tourism as a one of the key sectors of economic development of the Warmia and Mazury region. Among many possible sources of financing very important role play support from the European Union. Accession to the EU structures allowed more dynamic economic development, including tourism. However, that source should not be the main and only source of capital, but rather support for capital-intensive investment projects. Tourists enterprises that want to build a strong competitive market position should reasonably create capital structure.

4

Poziom rozwoju turystyki na obszarach przyrodniczo cennych powiatów Warmii, Mazur i Podlasia

Dębniewska M., Skorwider-Namiotko J.

Ekonomia i Środowisko

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2015

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nr 4

165--174

PL

Celem przeprowadzonych badań było określenie poziomu rozwoju turystyki na obszarach przyrodniczo cennych Warmii, Mazur i Podlasia w ujęciu powiatowym oraz wskazanie, który z tych regionów w większym stopniu zagospodarował turystycznie te obszary. Powiatowy szczebel analiz wybrano z uwagi na dużą mobilność turystów i specyfikę analizowanego terenu, na którym korzystanie przez turystów z obszarów przyrodniczo cennych ma charakter sieciowy, z punktem centralnym w miejscu ich pobytu. W badaniach weryfikowano hipotezę wskazującą, że turystyka na obszarach przyrodniczo cennych Warmii, Mazur i Podlasia rozwijała się szybciej niż na pozostałych terenach z uwagi na specyficzne uwarunkowania ekonomiczne i społeczno-środowiskowe.

EN

Valuable environmental areas are an important element of economic environment. They can be used to conduct tourism activities. In the years 2004-2014 a development of the tourist function was observed in analyzed provinces. Warmia and Mazury regions were characterized by a higher level of tourism development value and its territory had more valuable environmental areas than in districts of Podlasie region. Development of tourism in the areas with lower preciousness was observed, so the studies do not support the hypothesis stated in the first place. This was due to the existence of other tourist assets of cultural and historical values, that contributed in building the competitiveness of these regions. One can conclude that the financial support to the growth of tourism were not aimed at supporting valuable environmental areas, but to the improvement of the tourist function of large tourist destinations, and to development of tourism in backward tourist areas, which should be regarded as a negative phenomenon.