Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja

After the Second World War, in the time of totalitarian leadership, economic and inter-company settlement rules were implemented for the management of the Polish economy and Polish enterprises. Their purpose was to control the use of resources and the implementation of plans as well as to increase the efficiency and rationality of management. The term efficiency was not used. The aim of the article is to investigate whether the internal economic settlement, an inherent part of which was cost accounting, had the features of efficiency accounting. The research was carried out by qualitative, comparative and praxeological methods. The chronological views of selected economists from the times of the Polish People’s Republic presented here indicate their significant evolution. With the end of the socialist economy, economists were writing about maximizing profits and the profitability of enterprises remaining on inter-company settlement, about the efficiency of their activities and financial independence. Cost accounting was modified to resemble the normative cost accounting model that provided multi-sectional information for managing, including evaluation of efficiency. That is why a tool was used that was not connected with the centralized economy but was an example of modern solutions that were necessary in a totalitarian country for achieving the desired level of control over society.

The economic effects of the COVID-19 pandemic on the polish economy

The date of the end of the COVID-19 pandemic is difficult to forecast. Apart from the undoubted humanitarian and social consequences, its development and spread will also contribute to changes in the economy. This paper describes the economic effects of the COVID-19 pandemic for the Polish economy. Depending on the way the pandemic will develop, the Organization for Cooperation and Economic Development predicts that the Gross Domestic Product in Poland will drop by -7.4%, and will rebound to 4.8% by the end of 2021. It is also assumed a broad-based recovery with GDP rebounding by 2.4% in 2021. The COVID-19 pandemic had a negative impact on the labor market in Poland. It is assumed that the Polish economy has been affected less by the effects of the pandemic than other European countries. The coronavirus pandemic contributed to significant changes in the organization of work, that is, an increase in the percentage of people doing a household work. Humankind has already learned how to overcome global crises, but their burdens have never been evenly distributed. Losses and threats bring new chances and opportunities. In line with the Pareto principle, it is stated that even if 80 percent of people suffer losses due to the COVID-19 pandemic, the remaining 20 percent of them will ultimately benefit from it. The aim of this article is to analyze the economic effects of the coronavirus pandemic in Poland and to present the most affected industries. In the opinion of the authors of the study, this issue should be described in greater detail.

The consequences of ageing for the Polish economy

The ageing of population, as well as the expected decline resulting from the demographic changes, may have a negative effect on the economy, burdening national budgets. Poland has been among 30 demographically old countries in the world for years, and the ageing of the population has already begun in the early 1970s (Majdzińska A., 2015). The subject of the study is the economic effects of ageing society in Poland. The aim of the article is to present the economic consequences of ageing in Poland. The data from the Central Statistical Office on the demographic situation in Poland are used in the article. The ageing of the population is perceived as the dominant demographic process reflecting changes in the age structure of the population and the growth in the general elderly population. Therefore, the task of the state policy is to ensure the most optimal development for ageing population. The ageing of society imposes many tasks for social policy, including pension deficits, increase in healthcare service costs and care for the elderly, as well as slowing down in economic growth in the context of increasing social costs (P. Błędowski, 2012). Human ageing is a natural process, and at the same time, it has become a subject of interest among researchers working in various scientific environments. Therefore, it is necessary to regularly observe changes and undertake extensive discussions in this regard. It goes without saying that the course of aging process and its consequences require increased attention from experts and politicians. It is necessary to take up-to-date actions that will mitigate the negative effects in the future.

Skazane na zapomnienie — prawo handlowe w PRL

The post-war history of Polish commercial law is not a frequent subject of interest in the literature. Historical reflection is usually limited to indicating that the civil code entering into force on 1 January 1965 and, on the same day, the repeal of the pre-war commercial code from 1934 formally ended the era of Polish private law’s duality — the coexistence of two equal branches of law: civil law, regulating common relations, and commercial law, regulating economic relations. However, it was the last symbolic chord in the history of commercial law during the communist period. In fact, it had been extinguished several years earlier and replaced by a socialist substitute in the form of economic law, intended to regulate the centrally planned, socialist trading, in which there was no space for individual economic activity. The article discusses the mechanism of dismantling commercial law in the political and economical order of the totalitarian state, which Poland became after the Second World War. This mechanism was implemented not on the normative level, by repealing the norms of commercial law, but on the factual one, by eliminating — through administrative, fiscal, and penal pressure methods — addressees of commercial law (already existing and potential entrepreneurs) and taking them away, e.g. by nationalizing the most essential components of their enterprises. In this way, the necessary (personal and property) background of commercial law was destroyed, making its norms irrelevant. Thus, commercial law was condemned to a dozen or so years of non-existence and oblivion before the legislator decided to make a formal decision, which was to repeal most provisions of the commercial code. Only those regulations remained in force that were needed by the communist authorities, e.g. to conduct foreign trade. The effects of several-decades-long systemic non-existence of commercial law are still noticeable today. Despite the systemic transformation in 1989 and the return of the Polish economy to free market rules, Polish commercial law — relegated to the role of a specialized discipline of civil law and formally distinguished only for research and teaching activities — has not yet regained its rank as an independent branch of private law.

The Development of Electromobility in the European Union: Evidence from Poland and Cross-Country Comparisons

The article presents the current situation with the implementation of electric cars in Poland against the background of pan-European trends and the current energy sector condition in Poland. The aim of the study was to show the ecological, economic, social, and technical difficulties and controversies related to the use of electric cars in Poland. The authors used statistical analysis and identified the main factors of electromobility development in Poland. Despite the declared electromobility in the Strategy of Responsible Development program, the degree of its implementation is far from the previously established goals. The article analyzes the feasibility of the above plan and indicates the factors inhibiting the development of electromobility in Poland. The strategy and decisions to further implement electric cars cannot be purely political. In justifying the need to promote the use of electric cars in Poland, one should take into account the specificity of the Polish economy, its energy system, the condition of its infrastructure, and real social needs. The authors formulated a hypothesis that the aforementioned program is based on simplistic assumptions and marginalizes or ignores significant barriers to the development of electricity-based transport in Poland. The successful implementation of that program is conditioned by comprehensive and costly activities aimed to transform the whole energy system and introduce an effective system of incentives for the buyers of electric cars.

30 years of the transformation of non-urban public transport in Poland’s peripheral areas — what went wrong?

Transport-based social exclusion is currently a serious social problem in Poland, and one which is apparently most severe at the level of the county (Polish powiat) in the south-east of the country, including the Beskid Niski and Bieszczady Mountains. A deeper illustration of this problem requires both observation of changes in the suburban public-transport network and the identification of areas in which this has deteriorated significantly in quantity and quality. The chosen starting point for the research was therefore 1990, as a year in which — on the one hand — the Polish economy was already shifted to the new free-market principles; while — on the other — state PKS (Przedsiębiorstwo Komunikacji Samochodowej) non-urban bus transport enterprises still dominated public transport. The endpoint of the study is then the beginning of 2019 (the author’s research year). The article introduced here seeks to identify and present cartographically the changes affecting the public-transport network in the study area over the last 30 years, as well as to point to possible consequences of these processes. The background of the described changes is also discussed, as are the observed consequences of what is taking place.

FRANCHISING AS BOTH A NETWORK PHENOMENON AND AN INSTRUMENT FOR THE DISSEMINATION OF KNOWLEDGE AND KNOW-HOW

This article aims to present the specifics of franchise networks, which are playing an increasingly important role in the Polish economy. We shall also look to characterize such networks as an instrument for the transfer and dissemination of knowledge and know-how among the participants of a given distribution system or client base. We shall also draw attention to the fact that although franchising is a network phenomenon, it also exhibits specific characteristics that distinguish it from the classical organizational network model. This applies in particular to the management of the transfer of the body of knowledge possessed by the network organizer under this type of system. Such knowledge management serves both to provide participants with an idea for their own business, and to possibly modify the ways of conducting or running it. This article shall endeavor to indicate that the growing popularity of franchising is determining the specific features of this form of economic cooperation among entrepreneurs.

Substitution between production factors and intermediate inputs in the light of KLEMS growth accounting for Poland

The generally adopted view is that the gross-output-based MFP is the most correct in terms of methodology, and the value-added-based MFP is its imperfect substitute performed when some data are missing. In this paper, however, performing both of them and comparing their results is proposed as a valuable means to studying the development of outsourcing in the economy. The paper presents the elaboration of the methodology for the latter, which is its main contribution to the field. The case of the Polish economy is used as an applicative example (covering the period between 2005 and 2016), as KLEMS growth accounting has recently been implemented in Poland. The results demonstrate that around the year 2011, the expansion of outsourcing ceased. Since outsourcing was one of the main processes of the Polish transition, this observation can be considered as an indication of the maturing of the market economy in Poland. Moreover, KLEMS growth accounting makes it possible to study this issue through NACE activities, i.e. at the industry level. It shows that manufacturing (section C of NACE) is predominantly responsible for the situation described above, which is the main empirical finding of the study. The dominant role of manufacturing is also confirmed by some other sectoral observations of lesser importance. The methodology developed in this paper can potentially be applied to other countries for which both kinds of MFP are performed.

The Anthropocene and ecological awareness in Poland: The post-socialist view

Dynamic and unrestrained socio-economic development is upsetting the balance of nature’s mechanisms, causing a climate stalemate, or even climate destabilisation. After the Second World War a new political system – real socialism – was enforced on Poland. It brought about changes of a social, cultural, economic and environmental nature. Its immanent feature was the application of top-down decisions that did not take into account environmental components. There was also little ecological awareness within Polish society at that time. The transformations of the 1990s resulted not only in the liberalisation of the Polish economy, but also in the permeation of new trends oriented towards pro-environmental activities. The aim of the article is to find an answer to the question: How is ecological awareness currently shaped in the context of Anthropocene in Poland during the transition from a socialist economy to a capitalist economic system?

Factors affecting the international competitiveness of polish economy system in 2004-2019

Purpose This study aims to present the issue of the international systemic competitiveness of the Polish economy. The essence of this concept was shown, as well as the measures and methods of analysis used. The aim of the research was to identify the factors that had the greatest impact on the formation of the international systemic competitiveness of the Polish economy. Design/methodology/approach An econometric model was constructed to explain the shaping of the value of the dependent variable (gross domestic product [GDP] per capita) in the years 2004–2019. For this purpose, explanatory variables were used selected from among the measures of the international systemic competitiveness of the Polish economy. The developed econometric model was verified to check its practical usefulness. This process was performed using the Gretl program. The research also used the Pentagon Model of Macroeconomic Stabilization, which was used to examine the general economic development of Poland because of which it is possible to conclude about the international systemic competitiveness of the economy. Findings In the analyzed period (2004–2019), the international systemic competitiveness of the Polish economy was to the greatest extent conditioned by such factors as government integrity, tax burdens and investment freedom. It is significant that the integrity of the government had a negative impact on the value of GDP per capita. Practical implications The results of the conducted research may be particularly useful for the institutional sphere. They indicate systemic factors that had the greatest impact on the prosperity of Polish society in the analyzed period. This enables the weakest elements of the policy to be identified and improved. Proper applications and appropriate corrective actions will have a positive economic effect. Originality/value So far, it has not been possible to develop/indicate a uniform and generally accepted measure and method of analyzing international systemic competitiveness. Therefore, all attempts to assess and measure systemic competitiveness have a high research value. The vast majority of studies on the international competitiveness of the economy focus only on assessing its level (growth, decline and comparison with other countries). When building an econometric model (based on the 2004–2019 time series), the author also checks the impact of its individual components, not only its level. On this basis, it can be deduced, which factors influenced the competitiveness in a given period to a greater extent, positively or negatively.