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Finansuj lub giń. Ludzie nauki, prestiżowe publikacje a system finansowania B+R w Polsce

100%
Jeran A., Piechowiak-Lamparska J.
Kultura i Edukacja
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2016
|
issue 3(113)
228-241
EN
The aim of this article is to present the possible relationship between the level of financing of R+D, the R+D personnel rate (particularly in the higher education sector) and the presence of Polish academic research in the world demonstrated by prestigious publications indexed in the Web of Science (WoS). The research findings concern the analysis of changes in time and show a clear, strong and positive correlation between the level of financing of research and development activity and the number of publications listed in the WoS. The received result indicates with a wellfitting regression model that there is a direct relationship between the expenditure on research and the presence of Polish scholars in the international science.
2

HIDDEN FORMATION OF DEVELOPMENT (PART I) (A fejlodes rejtett kepletei (I. resz))

84%
Csanady A.
Tarsadalomkutatas (Social Science Research)
|
2009
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vol. 27
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issue 3
233-259
EN
Ferenc Janossy (1914-1997) was one of the most original Hungarian economists of the state-socialist period. His research focused on historic macro-processes of the development of the real economy. According to his trend line theory the upper limit of growth of national economies is prescribed by the labour supply - in terms of its profession structure and ability to adapt. This idea is of extreme importance in the process and in the close of the restructuring periods that follow recessions. He recognized these in the faltering of reconstruction boom after the Second World War and based his theory on it. The examination of the present occurrences shows this dependence to be valid also in the flows fallowing the system change in Central and Eastern Europe.
3
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Ulga na działalność badawczo-rozwojową jako instrument rozwoju przedsiębiorców w Polsce

84%
Zieliński R.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2017
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vol. 51
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issue 6
EN
The research and development allowance was implemented into the Polish tax system on 1 January 2016 and it substituted a decade-long new technology acquisition allowance. Its principal objective was to create legal solutions that would enhance the competitiveness of the Polish economy through increasing the innovativeness of individual enterprises. However, the applicable regulations, due to their legal defects, did not provide the possibility to achieve the objective to the extent expected [Ofiarski, 2013, s. 169–185; Zieliński, 2014, s. 641–649]. The objective of this study is to analyse the normative structure of the research and development allowance, make an attempt to assess it in view of its purpose and formulate postulates de lege ferenda.
PL
Ulga na badania i rozwój została wprowadzona do polskiego systemu podatkowego z dniem 1 stycznia 2016 r. i zastąpiła obowiązującą od dekady ulgę z tytułu nabycia nowych technologii. Jej zasadniczym celem było stworzenie rozwiązań prawnych prowadzących do wzrostu konkurencyjności rodzimej gospodarki przez zwiększenie poziomu innowacyjności pojedynczych przedsiębiorstw. Jednakże obowiązujące regulacje, z uwagi na istotne wady ich konstrukcji prawnej, nie zapewniły możliwości realizacji powyższego celu w oczekiwanym stopniu [Ofiarski, 2013, s. 169–185; Zieliński, 2014, s. 641–649]. Celem niniejszego opracowania jest przedstawienie konstrukcji normatywnej ulgi badawczo-rozwojowej oraz podjęcie próby jej oceny z punktu widzenia celu, jaki ma ona realizować, a także sformułowanie postulatów de lege ferenda.
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