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1
Content available 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.
2
Content available The economic instruments and macroeconomic stabilization on the decarbonization of central and eastern European countries
Kowalska Magdalena, Misztal Anna
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
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2024
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z. 195
319--334
EN
Purpose: This paper aims to assess the impact of energy economic instruments and macroeconomic stabilization on decarbonization in the Central and Eastern European Countries (CEECs) from 2005 to 2019. The central research hypothesis (H) is "The impact of economic instruments and macroeconomic stabilization on decarbonization varies in the Central and Eastern European Countries from 2005 to 2019". Design/methodology/approach: We use the Ordinary Least Squares (OLS) to verify our hypothesis. Findings: The impact of economic instruments is varied. The most effective instruments are the EU Emissions Trading System, outlays on renewable energy sources, and futures contracts for CO2 emissions. Research limitations/implications: The availability of data, the choice of normalization method and the choice of estimation method for both the one-equation model. Practical implications: The results show that economic instruments and macroeconomic stabilization have a positive impact on the decarbonization of economies, hence shaping their appropriate level is important for sustainable development. Social implications: Economic instruments impact on decarbonization and thus improve the quality of life. Originality/value: The impact of economic instruments is varied. The most effective instruments are the EU Emissions Trading System, outlays on renewable energy sources, and futures contracts for CO2 emissions.
3
Content available Macroeconomic conditions of sustainable development of transport enterprises – the case of France, Germany and Poland
Misztal Anna
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
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2023
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z. 176
423--439
EN
Purpose: The paper's primary purpose is to assess macroeconomic conditions' impact on the sustainable development of transport companies in France, Germany and Poland from 2008 to 2020. The study is important for the stable development of the transport sector and for ensuring a balance between socioeconomic and environmental development. Design/methodology/approach: The research goal was achieved thanks to creating sustainable development indicators using the normalization method of variables; additionally, econometric models were developed using the Ordinary Least Square (OLS) and the Seemingly Unrelated Regression (SUR) methods. Findings: The analysis results indicate that in France, Germany and Poland, there is a positive trend in the sustainable development of transport companies. What is more, its high rates also remain at the time of the outbreak of the Covid-19 pandemic. Economic growth is an essential macroeconomic condition which positively affects sustainable development and its pillars. Research limitations/implications: The research limitations are related to data availability at the level of sectors, the selected research period, the selection of variables, and the normalization method. Moreover, the econometric methods were selected for estimating equations. Practical implications: The empirical implications include that the research results can help those in power (formulation of specific legal regulations and conditions for sustainable development of enterprises). Furthermore, those managing enterprises should focus not only on the company's internal situation but also on analyzing macroeconomic factors continuously. Social implications: Social development is crucial for the sustainable development of enterprises. Therefore it is necessary to take measures to develop human capital. Originality/value: The study's novelty is the comparative assessment of the sustainable development of the transport sector in France, Germany and Poland. In addition, it should be noted that modern statistical methods were used for the analyses.
4
Content available 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.
5
Content available The entrepreneurial determinants of sustainable development of enterprises in emerging EU economies
Misztal Anna
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
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2022
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z. 155
375--391
EN
Purpose: This paper aims to assess the impact of entrepreneurial determinants on the sustainable development of enterprises in emerging EU economies from 2008 to 2020. Design/methodology/approach: This paper is empirical, and it consists of conceptual background, research methodology, research results, discussions, and conclusions. The survey covers the enterprise sector in Bulgaria, Croatia, Poland, Romania, and Hungary (emerging and developing economies in the EU). I used the correlations coefficients and the Ordinary Least Square Method to verify the strength and direction of influence of entrepreneurial determinants on the sustainable development of enterprises. Findings: In the analyzed countries, there is a diversified influence of individual entrepreneurial determinants on the sustainable development of enterprises, both in terms of direction and strength of influence. Research limitations/implications: The paper has serious limitations in selecting and integrating indicators for the research. Further research requires considering a larger group of determinants, not only strictly entrepreneurial factors. Practical implications: The analysis results indicate that entrepreneurial factors influence the sustainable development of the enterprise sector; therefore, the authorities should coordinate activities and initiatives related to sustainable development and entrepreneurship. Creating financial and non-financial incentives is necessary to run a sustainable business. Social implications: Sustainable development is crucial for the conditions and quality of life. Separating entrepreneurial factors and creating effective institutional support for business initiatives is crucial for sustainable development. Originality/value: A novelty in the paper is an attempt to isolate entrepreneurial determinants of the sustainable development of enterprises. The article is intended for a wide audience, theoreticians and practitioners interested in sustainable development.
6
Content available The structural equation model in the assessment of determinants of sustainable development of manufacturing enterprises in Poland
Misztal Anna
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
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2021
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z. 151
429--442
EN
Purpose: The main aim of this paper is to assess the dependence between the pillars of sustainable development of manufacturing enterprises, financial security, and macroeconomic condition in Poland in the period from 2010 to 2019. Design/methodology/approach: This paper is both theoretical and empirical. The theoretical part discusses selected theoretical issues related to sustainable development and its determinants. The empirical part discusses the results of the research. A structural equation modeling (SEM) is used to assess the impact of internal and external determinants on the sustainable development of manufacturing enterprises. Findings: The research results confirm that there are relationships between the pillars of sustainable development as well as internal and external conditions. Research limitations/implications: The research is based on quantitative data, which is quite a significant limitation. This is due to the fact of analysis at the sectoral level and the lack of access to qualitative data. Practical implications: The distinction which internal or external determinants have an impact on the sustainable development of enterprises allows for taking appropriate actions at the national level or the level of enterprise management. Social implications: The ecological development of the company means reducing emissions of harmful substances into the environment and thus improving the conditions and quality of life of society. Originality/value The study is a new approach to the analyzed issues. It allows drawing conclusions regarding the level of sustainable development and its determinants.
7
Content available Podatki środowiskowe a zrównoważony rozwój polskich przedsiębiorstw transportowych
Misztal Anna
Gospodarka Materiałowa i Logistyka
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2020
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nr 1
32--40
PL
Zrównoważony rozwój jest koncepcją opartą na jednoczesnej realizacji celów ekonomicznych, społecznych i środowiskowych. Jego istotą jest zapewnienie egzystencji i zaspokojenie potrzeb obecnego i przyszłych pokoleń. Podstawowym celem niniejszego artykułu jest wskazanie znaczenia środowiskowych obciążeń fiskalnych dla zrównoważonego rozwoju polskich przedsiębiorstw transportowych. Zasadnicza część opracowania przedstawia wyniki badania zrealizowanego w oparciu o zasoby GUS w latach 2009-2018. W celu określenia zależności pomiędzy obciążeniami fiskalnymi a zrównoważonym rozwojem wyznaczono wskaźniki korelacji liniowej Pearsona oraz przeprowadzono estymację Klasyczną Metodą Najmniejszych Kwadratów. Uzyskane wyniki wskazują, że w sekcji transport i gospodarka magazynowa odnotowano istotną statystycznie zależność pomiędzy zmiennymi. Należy zatem stwierdzić, że podatki środowiskowe są jedną z kluczowych determinant zrównoważonego rozwoju polskich przedsiębiorstw transportowych.
EN
Sustainable development is a concept based on simultaneous implementation of economic, social and environmental goals. Its essence is to ensure existence and satisfy the needs of present and future generations. The main aim of this paper is to indicate the importance of environmental fiscal burdens for the sustainable development of polish transport companies. The main part of the study presents the results of a study based on CSO resources in 2009-2018. In order to determine the relationship between fiscal burdens and sustainable development, the Pearson linear correlation coefficients were determined and the estimation was carried out using the Classic Method of Least Squares for synthetic indicators describing the analyzed categories. The obtained results indicate that in the section Transport and storage there was a high statistical significance between the variables. It should therefore be stated that environmental taxes are one of the key determinants of the sustainable development of Polish transport companies.
8
Content available Sustainable Development of Transport Enterprises in Poland - Statistical Assessment
Misztal Anna
Logistics and Transport
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2019
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Vol. 42, No. 2
57--64
EN
The main purpose of this paper is to show a statistical evaluation of the sustainable development issues at the transport enterprises level. Initial considerations are devoted to the discussion of theoretical issues related to sustainable development businesses. The main part of the article is devoted to the statistical analysis of the sustainable development of Polish transport companies. The results of the study made it possible to assess that the sustainable development of transport companies in 2009-2015 takes place. This development is more rapid compared to the average development of the entire enterprise sector. The average level of the indicator of sustainable development of transport enterprises in the whole analysed period it amounted to 0.89. At the same time, it should be noted that economic development is accompanied by improvement of conditions and quality of work and reduction of negative impact on natural resources.
9
Content available Wpływ rozwoju społeczno-ekonomicznego na bezpieczeństwo finansowe polskich przedsiębiorstw transportowych w latach 2010-2017
Fajczak-Kowalska Anita, Misztal Anna
Autobusy : technika, eksploatacja, systemy transportowe
|
2019
|
R. 20, nr 12
245--248
PL
W artykule omówiono problem wpływu poziomu rozwoju społeczno-ekonomicznego w Polsce na stabilność finansową przedsiębiorstw transportowych. Zaprezentowano zagadnienia teoretyczne związane z bezpieczeństwem finansowym przedsiębiorstwa oraz rozwojem społeczno-ekonomicznym kraju. Zbadano zależność statystyczną pomiędzy analizowanymi kategoriami za pomocą współczynnika korelacji liniowej Pearsona oraz estymacji KMNK.
EN
Paper discussed the impact of the level of socio-economic development in Poland on the financial stability of transport enterprises. Theoretical issues related to the company's financial security and socio-economic development of the country were presented. The statistical relationship between the analyzed categories was examined using the Pearson linear correlation coefficient and CLS estimation.
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