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Research Papers of Wroclaw University of Economics and Business
Full text linkAim: On 1 January 2022, “The Polish Deal” policy introduced a number of new tax reliefs regarding robotization, innovative employees and prototypes, which supplemented the current system of incentives for innovation and amended those already existing (R&D relief and IP Box). The aim of the article was to verify the attitudes of Polish entrepreneurs towards the introduced legislative changes and to identify barriers in their application.
Methodology: In order to achieve the research goal, literature and questionnaire-based pilot studies were carried out. The respondents were asked questions concerning their innovation activities, tax incentives already used and planned by them for the future, as well as their opinions about the discussed tax reliefs and the barriers in their application. The authors used the 5-point Likert scale.
Results: The research results demonstrated that the introduction of tax reliefs was assessed by the respondents as a positive phenomenon; however, the shape of the regulations implemented in 2022 did not encourage the vast majority entrepreneurs to apply them in practice.
Implications and recommendations: The provisions introduced so far have significant potential for improvement in terms of the degree of their precision, transparency and requirements related to their application. On the other hand, frequent changes in tax law inhibit the development of innovative activity, therefore the new regulations should not only be transparent and precise but also stable, and designed to be long-lasting.
Originality/value: The empirical research on attitudes of Polish enterprises towards tax reliefs for innovation after the legal changes in 2022 fills the research gap in this area.159-706
e-mentor
Full text linkThis paper aims to compare the assessments of the quality of education formulated by the Polish Accreditation Committee with graduate employability data form the Polish Graduate Tracking System, focusing on individuals who obtained diplomas in selected fields of study in the years 2014-2018. The results of the analyses indicate that graduates of universities that obtained a distinguished grade in the examined field of study are in a significantly better situation on the labour market than other graduates, while the situation of graduates of universities that obtained conditional grades, in turn, is not so clearly worse than graduates of universities with positive grades. Possible reasons for such a result of the analyses are discussed.313-2
Biznes w kulturze - kultura w biznesie : adaptacyjność jednostek kultury
Full text linkInstytucje kultury mają istotne znaczenie nie tylko dla rozwoju społecznego, lecz również gospodarczego (Stawasz i Rudolf, 2018, s. 222). W celu pozyskania odwiedzających, a co za tym idzie – zwiększania świadomości kulturalnej społeczeństwa, instytucje kultury korzystają z narzędzi komunikacji marketingowej (Kotler i Kotler, 2000, s. 286). Preferencje, postawy i zachowania konsumentów, w tym konsumentów na rynku kultury i sztuki, zmieniają się jednak na przestrzeni lat. Powstają nowe kanały komunikacji i platformy społecznościowe, takie jak założony w 2016 r. TikTok, z którego korzysta już 35% dorosłych Polaków (We Are Social & Meltwater, 2024a, s. 79). Konsumpcja mediów przenosi się na urządzenia mobilne, takie jak smartfony, które odpowiadają za 72% ruchu w Internecie w Polsce (Statista, 2025). Sprawia to, iż dotychczas stosowane przez instytucje kultury strategie i narzędzia komunikacji marketingowej mogą nie być efektywne pod względem pozyskiwania nowych odbiorców i odwiedzających oraz wzbudzania ich zaangażowania. Zmiany w sposobie konsumpcji mediów przez odbiorców kultury pociągają za sobą potrzebę adaptacji instytucji kultury do tych zmian. Dotychczas pojawiło się jednak niewiele opracowań poświęconych strategiom komunikacji marketingowej instytucji kultury na stosunkowo niedawno powstałych i dynamicznie rozwijających się platformach społecznościowych, takich jak TikTok. Zidentyfikowana luka badawcza stanowi przesłankę podjęcia badań nad wiodącymi trendami w komunikacji marketingowej polskich instytucji kultury na platformie TikTok oraz związkiem poszczególnych atrybutów komunikatów marketingowych z zaangażowaniem użytkowników.I101-116Prace Naukowe - Uniwersytet Ekonomiczny (Katowice
Polityka publiczna wobec więźniów : apekty teoretyczne i propozycje modelu
Full text link„Polityka publiczna wobec więźniów. Aspekty teoretyczne i propozycje modelu” autorstwa Joanny Felczak to opracowanie ukazujące paradoks kary pozbawienia wolności – łączącej funkcję odwetu z oczekiwaniem zmiany i reintegracji skazanego. Autorka analizuje dotychczasową politykę kryminalną i społeczną, wskazując na brak koordynacji działań, wysoką recydywę oraz stygmatyzację byłych więźniów. Omawia ewolucję pojęć resocjalizacji, readaptacji i reintegracji, podkreślając ich niejednoznaczność w prawie i praktyce. W książce przedstawiono teorie psychologiczne, pedagogiczne i systemowe, a także autorską propozycję modelu wielostrumieniowego polityki publicznej wobec więźniów, integrującego cele izolacji i inkluzji społecznej. Ważnym elementem są wyniki badań własnych w Polsce i Austrii, dotyczące potrzeb reintegracyjnych oraz roli organizacji pozarządowych w procesie readaptacji. Autorka postuluje większą indywidualizację oddziaływań, rozwój pomocy postpenitencjarnej, aktywizację zawodową i edukacyjną oraz włączenie NGO do systemu. Proponowany model polityki publicznej ma służyć harmonizacji działań różnych instytucji i poprawie skuteczności reintegracji byłych więźniów.“Public Policy Towards Prisoners: Theoretical Aspects and a Proposed Model” by Joanna Felczak explores the paradox of imprisonment—combining retribution with the expectation of change and reintegration. The book analyzes current criminal and social policies, highlighting issues such as high recidivism, stigmatization, and lack of coordination between institutions. It reviews the evolution of key concepts like social rehabilitation, readaptation, and reintegration, emphasizing their ambiguity in law and practice. Felczak presents psychological, pedagogical, and systemic theories and proposes a multi-stream public policy model that integrates isolation with social inclusion. The work includes original research conducted in Poland and Austria on reintegration needs and the role of NGOs in post-penitentiary assistance. The author advocates for greater individualization of interventions, development of social support, vocational and educational activation, and stronger involvement of NGOs. The proposed model aims to harmonize institutional actions and improve the effectiveness of reintegration for former prisoners.131
Interim Correlated Rationalizability in Large Games
Full text linkWe provide general theoretical foundations for modeling strategic uncertainty in large distributional Bayesian games with general type spaces, using a version of interim correlated rationalizability. We then focus on the case in which payoff functions are supermodular in actions, as is common in the literature on global games. This structure allows us to identify extremal interim correlated rationalizable solutions with extremal interim Bayes-Nash equilibria. Notably, no order structure on types is assumed. We illustrate our framework and results using the large versions of the electronic mail game and a global game.2025-0131-2
International Journal of Hospitality Management
Full text linkThis study investigates cross-cultural variations in perceptions of hotel services by analyzing online reviews of 3-, 4-, and 5-star hotels in Warsaw, drawing from a dataset of 11,089 reviews posted on Hotels.com. It adopts a mixed-methods approach, encompassing 32 nations characterized by diverse Hofstede's cultural dimensions. The study identifies key factors influencing guest satisfaction, including room quality, breakfast, location, cleanliness, and staff performance. These factors exert varying impacts on customer attitudes depending on power distance, individualism, masculinity, and independence in each culture. This research addresses a gap in the literature due to limited publications on cultural disparities in online hotel reviews. Moreover, this study is unique in its geographical focus on Warsaw, with no comparable research identified. Practical implications include aiding hotel management in tailoring quality policies and enhancing customer experience for specific national cultures based on critical satisfaction drivers1-1412
Monetary-Fiscal Forward Guidance
Full text linkWhen central banks announce future interest rate cuts, the expected costs of servicing government debt decrease, freeing up additional resources in future budgets. This paper demonstrates that if the rational-expectations assumption is dropped, fiscal authority can exploit these savings by allocating them to future transfers. By announcing these transfers to households today, fiscal authorities can enhance the output effects of forward guidance. Employing a version of the New Keynesian setup with bounded rationality in the form of level-k thinking, I derive an analytical expression that captures the output effects of this additional fiscal announcement. A similar formula is then derived in a tractable heterogeneous agent New Keynesian model, incorporating bounded rationality, uninsured idiosyncratic risk, and targeted transfers. Finally, these analytical insights are used to investigate the effects of a forward-guidance-induced fiscal announcement in a fully-blown heterogeneous agent New Keynesian model with level-k thinking, calibrated to match U.S. data. The findings suggest that fiscal communication can amplify the output effects of standard one-year-ahaed forward guidance by 42%. Moreover, those gains can reach 85% when the debt-to-GDP ratio doubles. This indicates that forward guidance, when complemented by fiscal announcements regarding future transfers, can be an effective policy tool, particularly when both monetary and fiscal policies are constrained, such as during liquidity trap episodes accompanied by high levels of public debt.2025-1091-9
Nauka
Full text linkW artykule wskazano na trzy konteksty dyskusji o Polskiej Komisji Akredytacyjnej
(PKA), której zarzuca się nieuprawnione tworzenie prawa powszechnie obowiązującego i nadmierną niezależność. Wskazano na historyczne uwarunkowania powołania
PKA, kontrowersyjne zarzuty stawiane jej w uzasadnieniu wyroku Trybunału Konstytucyjnego oraz na skutki obecności polskich uczelni w Europejskim Obszarze Szkolnictwa Wyższego i na rynku północnoamerykańskim.This article examines three contexts for the discussion of the Polish Accreditation Committee (PKA), which has been accused of illegitimately creating universally binding law and excessive independence. It highlights the historical circumstances surrounding the PKA's establishment, the controversial allegations
leveled against it in the justification of the Constitutional Tribunal's judgment,
and the implications of Polish universities' presence in the European Higher Education Area and the North American market.4119-13
Industrial Policy and Competition Dynamics
Full text linkThe book has been prepared by the faculty members of the Department of Business Economics at SGH Warsaw School of Economics and their research collaborators. Due to use of different methodological approaches, qualitative and quantitative, theoretical and empirical, particular chapters present analysis of various aspects of industrial policy and its impact on market competition. Topics covered include: evolution of industrial policy, use of AI in the energy sector, political aspects of investment projects, gender balance in companies, intellectual property rights and their limitations and public financing of professional sports.115
Introduction to Business Information Systems – Models, Analysis, Applications
No full textThe aim of this handbook is to present knowledge in the field of business informatics that will be useful both for the subsequent years of study at SGH and for a chosen profession related to the field of study. This book, addressed to SGH students, showcases the potential of platform-based solutions in cloud computing - available to students as the SGH Cloud, based on the MS Power Platform under a Microsoft 365 license. In the current curriculum, emphasis is placed on information systems modeling, data analysis enriched with business intelligence systems, and programming based on low-code and no-code platform solutions, which have been extended to include the algorithmization of business processes for the purposes of citizen development.I22