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1
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Dochody gmin a przedsiębiorstwa w specjalnych strefach ekonomicznych. Przykład województwa łódzkiego

100%
Pastusiak R., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
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2013
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vol. 284
EN
This publication is focused on the influence of companies operating in the SEZ on revenue of municipalities in which they are located. The basic problem, which will be verified to prove the importance of SSE for the municipality, which will be reflected in increased revenue for municipal income tax, corporate income and property. For analysis, a model of linear regression and statistical measures such as the arithmetic mean and median. The results of analyzes on the example of the Lodz region indicates the importance of the activitiesenterprises with special economic zone status for municipalities Lodz region. This is shown by regression analysis, which confirm the statistical significance of the parameters of the variable, which is the zone for the values of selected taxes – income communities.
2
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Poziom rozwoju gospodarczego państwa a wykorzystanie specjalnych stref ekonomicznych. Analiza na przykładzie Polski

100%
Pastusiak R.
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 247
EN
If we want to understand, what happen if SEZ in Poland were created earlier than in 1997 and efficiency of this solution, we must describe investment economic policy in this time. Paper shows investment preferences for different companies, in various situations, and his limited impact in national economy. It was cause by lack of other conditions important for dynamic growth, like stable economic law or rare infrastructure. And conclusions that earlier creation of SEZ wasn't efficient, because using SEZ is join with compilation many economic factors from labor, industry and infrastructure. In paper I confirm thesis than level of economic growth is one of the most important factor for using SEZ when country would like did SEZ efficient for his economy.
3
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Efektywność podatkowa przedsiębiorstw działających w Łódzkiej Specjalnej Strefie Ekonomicznej

100%
Pastusiak R., Uniwersytet Łódzki W. E.-S.
Acta Universitatis Lodziensis. Folia Oeconomica
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2013
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vol. 279
EN
Special economic zones are one of the tools of economic policy aimed at regional development and attract new foreign and domestic investors. One of the advantages offered by SEZs are tax exempt. The resulting tax credit, significantly increases the efficiency of the enterprise, while a specific cost to the Treasury. The assumption should be that of the SSE are better placed to compete in the marketplace. This article examines whether companies in the Łódź SEZ apparently pay lower income taxes. For this purpose, have been analyzed income taxes paid by companies in the Łódź Special Economic Zone, and the results will be compared to the results of the analysis of a group of companies with medium to large Łódź region, which do not benefit from tax relief. The analysis shows that companies in the SEZ, pay lower taxes on income, as shown by comparing the arithmetic mean and the median, income taxes paid by companies in the Łódź Special Economic Zone and in the province Łódź. At the same time, it was found that the population of companies in the Łódź SEZ is more diverse and heterogeneous than firms outside the area, demonstrated by the standard deviation for all the analyzed variables.
4
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Wpływ innowacji na dynamikę wzrostu gospodarczego w modelowaniu ekonomicznym na przykładzie specjalnych stref ekonomicznych

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Pastusiak R., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów
Acta Universitatis Lodziensis. Folia Oeconomica
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2012
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vol. 266
EN
This publication is dedicated to innovative investment role of innovation in the modeling of economic growth The publication is entered major economic models containing in itself a solu- tion comparable to the intellectual capital and technological investments in the perspective of the last hundred years, with particular emphasis on micro-economic, such as special economic zones On the basis of the model P Warr, estimating the efficiency of the SEZ, based on the latest concepts in modeling innovation, recognizing the economic, introduces innovation Which depends on three factors: human capital, productivity growth and the impact on regional development .
5
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Ubezpieczenie komunikacyjne w Polsce – analiza wielowymiarowa

100%
Pastusiak R., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów
Acta Universitatis Lodziensis. Folia Oeconomica
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2012
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vol. 274
EN
Motor insurance in the Polish insurance sector are a major source of revenue. Rapid increase in number of passenger cars registered in Poland since 2000 caused the increase in revenue of Insurance Companies (IC) of this title. The primary objective of this paper is to describe the role of insurance in the Polish insurance sector, in particular, seeking answers to questions about the impact of insurance on the insurance sector. Results obtained analyzes indicate that the motor insurance sector determines the shape of the Polish life insurance. Evidenced by the high gross premiums depending on the number of section II cars, the footnote of motor sector. You can definitely tell that the motor insurance market growing at the same rate as the number of registered cars in Poland, as measured by gross. At the same time changing the cost structure of insurance, since the communication net profitability is not dependent on technical profit on car insurance. But while the profits of Section II is dependent on gross premiums collected from insurance. What can you mean that car insurance is a kind of vehicle for reaching customers with other more effective property insurance. And that motor insurance are key competitive battleground among IC. Loss ratio for motor insurance is not dependent on the number of registered passenger cars. Net efficiency of IC property is not dependent on the efficiency of motor insurance, the measured result of technology.
6
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Znaczenie odpowiedzialności cywilnej w funkcjonowaniu przedsiębiorstwa : zmiany w jej pojmowaniu w Polsce w związku z przystąpieniem do Unii Europejskiej

100%
Pastusiak R., Uniwersytet Łódzki K. F. i. B.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 222
EN
Main goal of this publication is to explain role of responsibility companies for his activity, product, services and employees. In last time definition of civil liability was very wide, because of our adaptation to EC rules. That mean in case of any losses with casualties, body hurt, lost of gain and other, costumer has right to demand compensations which could be very high. Insurance company selling insurance policy agree to take over responsibility of random losses. But this liability is limited to, because I.C. is no responsible for damages cause by war. strike, done by purpose by owner. In 2004 year in Poland is several dozen companies which can help accident victims to demand compensation. This firms are very fluent in assets valuations, compensations for the cases. But in many cases (especially with responsibility for product) court trial is very long.
7
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Efektywność strategii rozwoju gospodarczego gmin w regionie łódzkim, na wybranych przykładach

100%
Pastusiak R., Uniwersytet Łódzki K. F. i. B.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 197
EN
This article is trying to define conditions which cause success of development strategy communities in region of Lodz. In publication were shown tree communities, Kleszczow, Lodz and Piotrkow Trybunalski. Authorities trying to create good environment for investors. Main encouragement it is: tax exemption, privileges Special Economic Zone, administrative help, offer of attractive industrial land. Value of new investments in region of Lodz growing very quick and Lodz is calling new Silicon Valley.
8
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Bankructwo przedsiębiorstwa: efektywność polskiego systemu prawno-finansowego

100%
Pastusiak R., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 218
EN
Bankruptcy can be defined as a legally declared inability or impairment of ability of an individual or organization to pay their creditors. A declared state of bankruptcy can be requested by creditors in an effort to recoup a portion of what they are owed; however, in the overwhelming majority of cases, the bankruptcy is initiated by the bankrupt individual or organization. Today, bankruptcy of enterprises is common occurrence, and have very bad impact on the whole economy of a particular country. What is more, in times when trade credit is one of the main sources of short-time financing, insolvency of one enterprise may lead to bankruptcy of few other businesses. In Poland, since the year 2003, in many industries can be observed an improvement in the number of insolvencies and bankruptcies of enterprises. However, the air transportation industry, in contrast, is going through a worldwide crisis and also the restaurants and hotel sector is having a hard time because of less tourism and lower domestic demand. But generally, Poland has shown a strong decline in the number of insolvencies for 2004, in line with strong GDP growth. This situation should not change in 2005: indeed, excellent economic growth forecasts will allow failures to continue to fall in Poland due to the high mortality rate of the many newly created companies. Bankruptcy proceedings differ depending on country and law regulations. Unfortunately, in Poland, legal cases taken against institutions and enterprises which are unable to pay their debts, are not thought well, and should be changed. And the aim of this paper is to present how process of bankruptcy looks like in Poland and to show lack of its efficiency and indicate reasons of it. Also, its objective is to answer the questions: what can be done to improve bankruptcy proceedings, by whom and how make advance and speed up process of dept vindication?
9
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Specjalne strefy ekonomiczne w Polsce jako narzędzie realizacji polityki gospodarczej państwa

100%
Pastusiak R., Uniwersytet Łódzki Z. F. K.
Acta Universitatis Lodziensis. Folia Oeconomica
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2007
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vol. 203
EN
Main goal of this articles is to describe influence special conditions created in Special Economic Zones to the efficiency of polish companies and compare with company in running business outside SEZ. SEZ were created in Poland in 1994, when established Special Economics Zones Act. Now function 17 SEZ in Poland. Region which would like to created SEZ had to perform conditions like this: • structural unemployment area; • develop right infrastructure. SEZ was created because: • develop selected sectors of economy; • decrease unemployment; • increase export. Companies investing in SEZ have some privileges: • fiscal-tax reductions; • higher rate of amortisation; • reductions in social security payments if employ new workers; • reductions of local tax; • public financial help; • duty reductions; • administrative help. Running a business in SEZ in my opinion it is profitable alternative in government economic politics. Conditions in SEZ are balanced between advantages for investor, society and government. In Poland SEZ initiated economy growth and created polish economy competitive for international (global) companies.
10
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Wprowadzenie

63%
Czechowska I. D., Pastusiak R., Uniwersytet Łódzki I. F., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
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2013
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vol. 284
11

Rekomendacje inwestycyjne a realia gospodarcze: heurystyka nadmiernego optymizmu wśród analityków giełdowych

63%
Keller J., Pastusiak R.
Ekonomista
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2015
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issue 6
910-920
PL
Autorzy twierdzą, że wiele raportów analitycznych publikowanych przez domy maklerskie, oceniających kursy akcji spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie, daje zbyt optymistyczne oceny przewidywanych zmian ich notowań, nie w pełni uzasadnione analizą zmiennych fundamentalnych odzwierciedlających rzeczywistą sytuację tych przedsiębiorstw i ich pozycję rynkową oraz ogólną sytuację gospodarczą. Niezależnie od subiektywizmu tych ocen i ogólnej tendencji do nadmiernego optymizmu, występuje także efekt zakotwiczenia polegający na tym, że wielu analityków giełdowych stara się dostosować swoje oceny do ocen zawartych w już opublikowanych raportach innych renomowanych domów maklerskich. Takie zachowania, wpływające na oceny i prognozy kursów sporządzane przez analityków giełdowych, a zwłaszcza ich nadmierny optymizm, ograniczają wartość informacyjną podawanych przez nich rekomendacji inwestycyjnych. Powyższe wnioski zostały poparte wynikami analizy raportów giełdowych opublikowanych w okresie od 2009 r. do 2012 r., a dotyczących kursów akcji 20 największych spółek notowanych na GPW.
EN
The authors argue that many analytical reports published by brokerage houses, assessing the quotations of the companies registered at Warsaw Stock Exchange, tend to give too optimistic assessments of their future prices, not fully justifi ed by fundamental variables refl ecting the actual situation of those enterprises, their market prospects, and macroeconomic environment. Apart from subjectivism seen in those assessments and the general tendency to over-optimism, there is also an anchoraging effect in the sense that many stock market analyses tend to conform with the assessments presented in other reports published earlier by some reputable brokerage houses. Such behavioural effects infl uencing the assessments and forecasts made by market analysts, notably their over-optimism, diminish the true informative value of investment recommendations included in stock market reports. The above conclusions are supported by the results of the examination of stock market reports published by major brokerage houses in the period between 2009 and 2012, which included recommendations concerning the share prices of 20 major corporations noted at WSE.
RU
Авторы утверждают, что многие аналитические отчеты брокерских компаний, содержащих оценку курсов акций биржевых обществ, котирующихся на Бирже ценных бумаг в Варшаве, дают слишком оптимистичные оценки предполагаемых изменений их котировок. Эти оценки кажутся не вполне обоснованными в свете анализа фундаментальных переменных, отражающих действительную ситуацию этих предприятий и их рыночную позицию, а также общее экономическое положение. Независимо от субъективизма этих оценок и общей тенденции к чрезмерному оптимизму, наблюдается также эффект подключения, состоящий в том, что многие биржевые аналитики стараются подтянуть свои оценки к оценкам, содержащимся в уже публикованных отчетах других авторитетных брокерских домов. Такое поведение, влияющее на оценки и прогнозы курсов, составленных биржевыми аналитиками и особенно их чрезмерный оптимизм, ограничивают информационную ценность даваемых ими инвестиционных рекомендаций. Вышеприведенные выводы были подкреплены результатами анализа биржевых отчетов, опубликованных в период с 2009 по 2012 гг. и касающихся курсов акций 20-ти крупнейших обществ, чьи акции котируются на Бирже ценных бумаг.
12
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Wpływ czynników ekonomicznych na efektywność towarzystw ubezpieczeniowych działu II w Polsce

63%
Jasiniak M., Pastusiak R., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów
Acta Universitatis Lodziensis. Folia Oeconomica
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2012
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vol. 274
EN
The main aim of the article is a description of financial situation of Non-life Insurance Companies in relation to macroeconomic circumstances. To examine the strength of correlation between the analyzed variables authors used Pearson's correlation coefficient. The analysis was realized among three groups of indicators characterizing the Insurance Companies depending on chosen macroeconomic variables. The analysis was performed on aggregated data for the entire non life insurance sector. The results are not unequivocal. It cannot be established an unitary process that has an influence on Non-Life Insurance Companies financial situation. But the indicators of the population economic situation may be distinguished as clearly correlated with Non-Life Insurance Companies financial situation.
13
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Analiza mechanizmów finansowania ochrony zdrowia - model holenderski a model polski

63%
Pastusiak R., Krzeczewski B., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów
Acta Universitatis Lodziensis. Folia Oeconomica
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2012
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vol. 266
EN
This publication focuses on the assumption that appropriate transfer of knowledge between countries can be beneficial as afar as financing models of health care systems are considered. The main aim of this article is to compare the ways of health care financing in Netherlands and in Poland and assess the possibility of implementation desirable solutions from Dutch model into Polish one.
14

LOW PRICE ANOMALY IN M&A TRANSACTIONS

51%
Pastusiak R., Jasiniak M., Pluskota A.
Ekonomický časopis (Journal of Economics)
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2019
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vol. 67
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issue 2
195 – 214
EN
Low price anomaly describes the phenomenon in which low-priced stocks grow faster than high-priced stocks and generate higher rates of return. The aim of this article is to verify the existence of low price anomaly on the example of mergers and acquisitions of European companies. The authors’ proposal was to analyse this phenomenon in case of stocks up to 1 euro and above 100 euro. Authors proved that rate of returns differ according to price what corresponds to the literature. The study shows that in case of M&A it is more likely that the investors will gain when purchasing stocks of overtaking companies valued up to 1 euro, than those valued above 100 euro. Investments in low-priced stocks are more likely to generate higher profits than investments in high-priced stocks. However, they are also characterized by higher risk.
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