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The national economy can be conceptualized as having three sectors: the public sector, a private economy, and a third sector “with organisations established by people on a voluntary basis to pursue social or community goals” (Ridley-Duff and Seanor 2008). The third sector includes organizations that directly affect the structure, market behavior or activity. This paper sets out reasons why do entrepreneurial person choose the economics of the third sector as their way towards entrepreneurship, address some of the potential scope and limits of particular forms of economic thinking about the this sector and extends economic research on the third sector, which still is the research gap. It also presents alternative view at third sector economics as the new-way entrepreneurship and addresses implications for further research. [ABSTRACT FROM AUTHOR]

This paper aims at the comparison of diversity of the seasonality of unemployment on the labour markets of the West Pomeranian Voivodeship. Analyses concerned the monthly and yearly fluctuations in seasonal unemployment. This paper has also attempted to verify whether on the studied markets there occur dependencies between the number of the unemployed and the number of the seasonally unemployed. The analysis concerned all communes in the West Pomeranian Voivodeship based on the adopted classification of administrative division into rural communes, urban and rural communes, and urban communes. Data applied in the research concerned the monthly number of the unemployed in general from the period of January 2001-December 2015 obtained from the Voivodeship Labour Office in Szczecin. Seasonal components of unemployment were distinguished with the Census X-12 ARIMA algorithm. [ABSTRACT FROM AUTHOR]

The aim of this paper is to present the limitations of the right to privacy resulting from the right of access to information. This paper presents the characteristics of the right to privacy, with particular emphasis on the sources of these rights and methods of their protection. The next part of the study discusses specific examples of overlap between these rights and resulting situations where the right to privacy is restricted by the right to information. The summary presents an attempt to answer the question about the mutual relation between both rights and their future hierarchy. [ABSTRACT FROM AUTHOR]

The article concerns the function of public finance. The authors attempt to provide an answer as to whether, in addition to the classic functions of public finance -- the allocative, redistributive and stabilizing functions -- one can arrive at a claim that public finance also plays a political function. These reflections are based on the course of 2023 parliamentary elections in Poland and the analysis of election programs presented by the individual political parties. Extracted from the programs were all the promises which could impact the redistribution of public goods and services and would involve their public funding, as well as those which could impact the tax revenues of the state. The analysis leads to the conclusions that the scope of public spending and the degree of fiscalism were one of the main factors encouraging the voters to vote for a particular political party. Since election promises have a major impact on the election results and they can be turned into legal regulations impacting public budgets, the claim concerning the political function of public finance is justified. [ABSTRACT FROM AUTHOR]

The study examines the relationship between the effective tax rate, the nominal rate, and selected macroeconomic determinants. Correlation and regression analysis were used to analyze the impact of individual determinants and the nominal tax rate on the effective rate in the Visegrad Group countries from 2004 to 2022. The results of the analysis suggest different development directions of the standard tax rate in the Visegrad Group countries. While it decreased in the Czech Republic, the decline in Hungary and Slovakia was followed by an increase. In Poland, the standard tax rate remained almost unchanged. The results of linear regression demonstrated that in Slovakia, the Czech Republic, and Hungary the standard rate has a statistically significant impact on the effective tax rate. The result was not confirmed for Poland, where the standard rate was removed from the model due to the singularity problem. [ABSTRACT FROM AUTHOR]

The Earnings Before Interest and Taxes (EBIT) issues constitute the significant role in enterprises decisions. In that area particular attention should be put on the identification of determinants, which may influence on the EBIT level. The main purpose of this paper is the estimation of EBIT determinants of enterprises qualified to the largest polish quoted companies. The special attention was put on such determinants as: operating revenues, operating costs, other operating revenues and other operating costs. The examinations are based on simple linear regression method. The researches are based on data from financial statements of analysed enterprises from period 2001-2011 [ABSTRACT FROM AUTHOR]

Tax systems in different countries take various approaches to the problem of income taxation of partnerships. The Polish legislation has based the taxation of income from partnerships on aggregate theory. Consequently, income arising from involvement in a partnership is typically taxed at the level of its partners (natural or legal persons). This paper presents Polish tax regulations applicable to incomes received from partnerships. [ABSTRACT FROM AUTHOR]

Small and medium-sized enterprises account for 99.76% of all companies operating in the Polish economy. Their numbers directly affect the level of employment, and these entities have consequently an extraordinary impact on welfare and social wellbeing. With these arguments in mind, it is extremely important to analyze the SME sector from both scientific and practical point of view. Consequently, the general objective of this article was to analyze the SME sector both theoretically and empirically. Thus, the first part of the discussion is devoted to report theoretical aspects. In contrast, the second part of the paper focuses on the empirical approach of the SME sector. The selected indicators describing the situation and financial condition of small and medium enterprises were analyzed. Statistical analysis was supplemented with own calculations. [ABSTRACT FROM AUTHOR]

The activity of many enterprises in the market economy is associated with the risk of bankruptcy. Bankruptcy can cause many consequences for the company itself and its environment as well, which is why many researchers keep trying to develop models for forecasting bankruptcy on the basis on various data available. This article refers to a bankruptcy forecasting model based on discriminant function analysis for industrial processing enterprises (manufacturing companies) in Poland. The model is based on the variables defined as changes in the values of financial ratios of these enterprises. A discussion of the results obtained and their comparison with the results of previous analyzes will be carried out. [ABSTRACT FROM AUTHOR]

This study attempts to assess the results of resource management in specialized dairy farms compared to the overall sample of agricultural farms in Poland, which participated in agricultural accounting within the FADN system in 2020. The study focuses on analyzing economic and production results as well as the profitability and productivity of land, labor, and capital. The analysis indicates a similar level of land productivity in both groups of farms. Farms specializing in milk production showed higher labor productivity with lower capital involvement. Additionally, the studied dairy farms achieved significantly higher economic results compared to the overall sample of farms, resulting in higher income from production resources. [ABSTRACT FROM AUTHOR]

The aim of the paper was an attempt to verify the impact of the regional industry-mix on the large regional disparities observed in the levels of the regional labor productivity in Poland. The analysis was carried out using a modified shift-share analysis method. Obtained results showed that in the majority of Polish regions importance of industry mix component in shaping the diversity of labor productivity was very limited. Large regional disparities in regional levels of labor productivity may therefore resulted from internal factors affecting the competitiveness of individual regions. [ABSTRACT FROM AUTHOR]

Decisions taken by the economic authorities within the monetary and fiscal policy influence each other and thus affect the economy of a given country. The literature on the subject indicates that it is essential for the economy that the monetary and fiscal authorities cooperate with each other. However, such coordination of actions of economic authorities is not easy to achieve because the central bank seeks to ensure price stability, while the government strives to maintain high economic growth and a low unemployment rate. In addition, it should be emphasized that the decisions of economic authorities are made at various stages of the business cycle, which may also affect a degree of coordination of monetary and fiscal policy (policy mix). The aim of the article is to identify the relationship between economic variables in the monetary and fiscal policy and thus variables describing the economy in Poland in 2000 - 2018. Particular attention is paid to the following economic variables: GDP per capita, unemployment rate, General Government debt and deficit, investment rate, the main interest rate of the central bank or inflation. The article verifies the hypothesis that variables from the monetary and fiscal policy statistically significantly interact with each other and thus influence the economic variables in Poland. The research methods were based on statistical analyzes. The contribution of this article consists in presenting a role of monetary and fiscal policy in influencing the Polish economy in the years 2000 - 2018. [ABSTRACT FROM AUTHOR]

In accordance with the will of the Polish legislator, a mandatory member of the National Broadcasting Council (KRRiT), pursuant to the provisions of the Constitution of the Republic of Poland being an authority upholding freedom of speech, the right to information and public interest in radio broadcasting and television, is the deputy Chairman of the National Council. Formulating in the Broadcasting Act the requirement to elect the deputy Chairman out of the members of the National Council, the legislator did not define clearly the mode of their election and dismissal, nor their applicable competences and the position within the collegiate body in which they function. Taking into consideration the statutorily mandatory character of the function of deputy Chairman of the National Council, the said questions require legal analysis. [ABSTRACT FROM AUTHOR]

Reputation is a valuable, but simultaneously highly vulnerable asset and the most difficult to protect asset of enterprise. No company is able to protect itself from committing some errors and avoiding the risk of reputation loss or damage. But the point is to identify the sources and causes of risk and take appropriate action related to compensation tarnished reputation, and so choose the appropriate crisis response strategy. Against this background we present examples tarnished reputation in selected Polish companies (Wawel, Bank Pekao Group, LPP Group), its financial and nonfinancial consequences and crisis response strategies. In a summary it was concluded that moderate, small, impairment of reputation and a proper reaction of a company can be a positive experience and it can even contribute to the enforcement of reputation in the future. [ABSTRACT FROM AUTHOR]