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1

Analiza płynności finansowej jednostek samorządu terytorialnego w świetle zmiennych warunków otoczenia

100%
Dylewski M.
Zeszyty Naukowe Wyższej Szkoły Bankowej we Wrocławiu
|
2012
|
issue 29
29-41
PL
W artykule zaprezentowano znaczenie płynności finansowej w prowadzeniu gospodarki finansowej i realizacji zadań jednostek samorządu terytorialnego (JST). Ponadto wskazano na problemy metodyczne związane z pomiarem płynności finansowej. Na podstawie wybranej metody, spośród zaprezentowanych, dokonano analizy płynności finansowej w poszczególnych grupach jednostek samorządu terytorialnego na danych zagregowanych w latach 2001-2010. Wybór okresu badawczego podyktowany został cyklem koniunkturalnym, w którym można zaobserwować zmiany wpływające na funkcjonowanie JST.
EN
The article presents the importance of financial liquidity in the conduct of financial management and implementation of the tasks of local government units. In addition, poin¬ted out the methodological problems associated with the measurement of liquidity. Based on the method chosen, from among the presented, an analysis of liquidity in individual groups of local government units in the aggregates in period 2001-2010.
2
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Nadwyżka operacyjna a decyzje finansowe jednostek samorządu terytorialnego

100%
Dylewski M.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2017
|
vol. 51
|
issue 6
EN
The article focuses on the importance of free cash flow (operating surplus), which in LGU became one of the main parameters determining the possibility of spending more than the level of budget revenues. The main objective of the article is to analyze and assess the impact of the operating surplus (balance of free cash flow) on the investment and financial decisions of the local government. The paper analyzes, in general terms, all types of territorial self-government units: communities, cities with poviat status and voivodeship in the 2001–2015 range. Financial data was derived from the Bestia’s reporting system. Conclusions drawn from the research conducted clearly show that the operating surplus is not so significant in the scope of financing the capital expenditure, but is of paramount importance in terms of the possibility of incurring liabilities by local governments in the context of the rigors of the Public Finance Act.
PL
Problematyka artykułu dotyczy znaczenia wolnych środków (nadwyżki operacyjnej), które w JST stają się jednym z istotniejszych parametrów warunkujących możliwości ponoszenia wydatków przekraczających poziom dochodów budżetowych. Głównym celem artykułu jest analiza i ocena wpływu występowania w budżecie nadwyżki operacyjnej (strumienia wolnych środków w ujęciu bilansowym) na decyzje inwestycyjne i finansowe JST. Dokonano analizy w ujęciu ogólnym wszystkich rodzajów JST, tj. gmin, miast na prawach powiatu oraz województw samorządowych w latach 2001–2015. Dane finansowe zaczerpnięto z systemu sprawozdawczego Bestia. Wnioski wyciągnięte w oparciu o przeprowadzone badania wyraźnie wskazują, że nadwyżka operacyjna nie ma tak istotnego znaczenia w zakresie możliwości finansowania wydatków majątkowych, ale ma pierwszorzędne znaczenie w zakresie możliwości zaciągania zobowiązań przez JST w kontekście rygorów ustawy o finansach publicznych.
3
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Recenzja monografii dr. Andrzeja Łuczyszyna pt. Nowe kierunki rozwoju lokalnego ze szczególnym uwzględnieniem peryferyjnych ośrodków w metropoliach (Wydawnictwo CeDeWu.pl, Warszawa 2013, ss. 296)

100%
Dylewski M.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2013
|
vol. 47
|
issue 2
EN
There is no abstract available for this language
PL
Artykuł nie zawiera abstraktu w języku polskim
4
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Budżet roczny - narzędzie stabilizacji czy destabilizacji systemu finansowego JST?

100%
Dylewski M.
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
|
2017
|
issue 1
89-103
PL
The objective of this study is to answer the question should the annual budget continue to be the basic document and the basis for the financial management of local governments, or is it necessary to make changes in the budget system. These doubts arise from the research question: whether the referred annual budget in the current conditions is a tool of stabilization of the financial system of local government units or not? Introduced in the Public Finance Act of 2009, the system of two independent documents, i.a. the annual budget and the long-term financial forecast, without specification of hierarchy, relationship and connection between these documents, does not lead to financial stability of local government from both the point of view of implementation of the budget and the consequences of decisions made by the local government authorities. The lessons that have been learned indicate that the annual budgeting is increasingly leading to destabilization of the financial system of local government units
5
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Mezzanine capital as a stimulant for sustainable regional growth

100%
Dylewski M.
Biblioteka Regionalisty
|
2014
|
issue 14
15-26
EN
The issue of financing regional growth is of paramount importance as it pertains to both a region as a whole and to business entities that make up this region. The currently commencing new perspective of EU programming draws up new goals, introduces new logic in terms of intervention objectives and the ways of their financing. The purpose of this paper is to present the guidelines of the new logic of financing in the programming period in the years 2014–2020 together with the significance of mezzanine financing in creating sustainable regional and corporate development. The article presents an approach to sustainable development in the new logic of funding and mezzanine capital in the financing of environmental protection. It also dicusses the idea of funding by Polish Investments for Development as a new partner in the financing of investment in regions.
6
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Procesy zmian w zarządzaniu gospodarką komunalną w jednostkach samorządu terytorialnego na tle uwarunkowań legislacyjnych

100%
Dylewski M.
Nauki o Finansach
|
2013
|
issue 4 (17)
11-21
EN
The article presents the main directions and models change in the management of municipal economy. These processes are becoming clearer and determined primarily by the introduction of legal regulations. The purpose of this article is to present the scope of the changes and transformations in the field of municipal economy in JST on the basis of the evolution of the regulatory environment, which is the basis for the functioning of the municipal economy. Statistical data, available literature of the subject and the current and expired legislative acts should be the basis for conclusions with regard to the evolution of the systems of municipal economy in Poland.
7
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Zadłużenie JST - problemy nowej perspektywy finansowej UE

100%
Dylewski M.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 1
125-134
EN
Upcoming new financial perspective in the EU is based on considerations with regard to the possibility of absorption of debt in local government. In the article were presented the new rules the use of debt instruments and limitation on the background of the completed budgets in previous years. Raised key issues is funding investment in local government in the upcoming programming period of the EU in the context of the use of debt instruments and the importance of the operating surplus in the creation of the financial terms of the new financial perspective.
8
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Źródła dochodów własnych samorządu województwa w świetle ich samodzielności dochodowej na przykładzie województwa zachodniopomorskiego

63%
Filipiak B. Z., Dylewski M.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2016
|
vol. 50
|
issue 1
EN
The authors present the essence of taxing powers and independence of the revenue. Taxation power of the government of the voivodeship was analyzed and the sources of income of the local government were pointed out. The aim of the discussion is to indicate the position in the structure of own revenues from tax incomes. Based on studies, the article pointed out the lack of taxing power in generating own revenues of voivodeships, and dependence on the degree of individual’s own income which represents own revenues.
PL
Autorzy przedstawili istotę władztwa podatkowego i samodzielności dochodowej. Dokonano oceny prawnej władztwa podatkowego samorządu województwa oraz wskazano źródła dochodów samorządu województwa. Celem rozważań było wskazanie na pozycję w strukturze dochodów własnych dochodów podatkowych. W oparciu o przeprowadzone badania wykazano brak władztwa podatkowego w stanowieniu dochodów własnych województw oraz określono stopień korelacji poszczególnych dochodów własnych stanowiących dochody własne. 
9
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Finansowanie samorządowego długu publicznego - instrumenty i skutki ich zastosowania

63%
Dylewski M., Filipiak B.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2013
|
vol. 47
|
issue 3
EN
The article focused on the debt problems in local government units. The purpose of the article is an indication of the availability and the effects of the use of debt instruments with regard to the level of indebtedness of local government. Legal analysis on the regulation is made and the extent of the use of debt instruments by government entities. There are showed the overall analysis of the level of indebtedness of local government units as a  function of the use of debt instruments. In the context of an analysis estimates the effects of debt researched units.
PL
Artykuł nie zawiera abstraktu w języku polskim
10
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Dylematy wyboru samorządowych instrumentów dłużnych

63%
Filipiak B. Z., Dylewski M.
Studia BAS
|
2021
|
issue 4(68)
107-129
EN
Debt instruments allow local government units to perform both current and investment tasks that are not covered in the budget. Thus, they enable the acceleration of the implementation of tasks aimed at ensuring the development of society. These entities usually choose credit as a debt instrument. In the article, the authors present a discussion on the criteria, but also the dilemmas of choosing local government debt instruments. The aim of the study is to indicate the criteria for selecting debt instruments by local government units in the light of budgetary and financial conditions. The authors also consider the barriers and limitations in the process of selecting a debt instrument.
11
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Risks in the investment activity of Polish regions

63%
Filipiak B. Z., Dylewski M.
Nauki o Finansach
|
2018
|
issue vol. 23 no. 4
25-37
EN
Investment activities executed by regional authorities are exposed to high risk. The risk results from the very essence of investment projects implemented by regions in Poland and can be associated with the failure to meet the regional budget. The purpose of this study is to assess the size of the existing discrepancies between the planned and actually incurred investment expenditure and to find out if there are systematic changes in the level of these discrepancies i subsequent years. This goal was achieved through the presentation of the specific approach to risk measurement in the investment activities of local government units. The research was undertaken by regional self-government units. Empirical research has allowed us to answer three research questions: how great were the disparities between the planned and the actually incurred investment costs in the Polish regions in 2011-2015? Did systematic changes in the level of inconsistency between the planned and the actually incurred costs take place in the observed period? Was the rate of failure to meet investment plans correlated with the rate of failure to meet operational financial plans?
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