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Ochrona ubezpieczeniowa mikro i małych przedsiębiorstw działających na terenie Szczecina w świetle badań

100%
Pauch D.
Zarządzanie i Finanse
|
2013
|
vol. 2
|
issue 5
197-207
PL
W artykule podjęto próbę analizy ochrony ubezpieczeniowej mikro- i małych przedsiębiorstw ze Szczecina. Najpierw zaprezentowano pojęcie i znaczenie ochrony ubezpieczeniowej dla mikro- i małych przedsiębiorstw. Kolejnym krokiem było przedstawienie założeń przeprowadzonego badania empiryczne-go. Następnie zarysowano ogólną charakterystykę badanej zbiorowości. W ko-lejnym etapie podjęto próbę oceny poziomu posiadanej ochrony ubezpiecze-niowej wśród badanej zbiorowości.
2
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Transakcja karuzelowa jako forma oszustwa w podatku od wartości dodanej

100%
Pauch D.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2016
|
vol. 50
|
issue 1
EN
The article presented the problem of carousel transactions used to defraud VAT. Firstly, the characteristics of tax fraud in VAT were considered. The author then pointed out the mechanism of functioning carousel transactions and subsequently presented possible methods to reduce fraud in VAT.
PL
W artykule został zaprezentowany problem transakcji karuzelowych wykorzystywanych w celu wyłudzenia podatku VAT. Rozważania rozpoczęto od charakterystyki oszustw podatkowych w podatku VAT. Następnie wskazano na mechanizm funkcjonowania transakcji karuzelowych i kolejno zaprezentowano sposoby ograniczania nadużyć w podatku VAT.
3

Ryzyko nadużyć w przedsiębiorstwie w świetle badań

100%
Pauch D.
Zarządzanie Zasobami Ludzkimi
|
2012
|
issue 2(85)
89-100
EN
Trust is the basis of human relations. This applies to both professional and private matters. In looking at business issues, it can be stated that businessmen often meet with the abuse of trust. Such abuse can occur in both in the internal environment (employees) and outside the company (suppliers, customers, and the competition). Tangible losses to the detriment of the employer are the result of commercial crime by long–time employees. Dishonest suppliers and customers can be a major threat to business. The purpose of this study is to identify fraud committed by employees as a major problem in company operations. The author presents the results of research carried out in cooperation with Euler Hermes S.A., an insurance company. The study focuses on the threat stemming from dishonest employees. Information was collected on knowledge held by managers on risk management, in its broad sense, within the organization and managerial staff awareness of the scale of the fraud committed by employees.
4
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Tax knowledge and tax perception by students at the University of Szczecin

100%
Pauch D.
Zeszyty Teoretyczne Rachunkowości
|
2023
|
vol. 47(1)
121-133
EN
Purpose: The aim of the study is to evaluate the level of tax knowledge and analyze the perception of taxes by students at the University of Szczecin. To achieve the goal, the sources of this knowledge and the respondents’ approach to tax avoidance are investigated. It also presents the differences in the perception of taxes between male and female students. Research method/approach: The research was conducted in the form of interviews using a paper questionnaire Paper & Pen Personal Interview (PAPI) on a sample of 927 students at the University of Szczecin between April and June 2020. The results were analyzed using descriptive statistics and are presented as tables and figures. To the best of the author’s knowledge, research in this area is still very limited, which was confirmed by a systematic literature review conducted from April to December 2021. Findings: The research results made it possible to achieve the goal and answer the questions posed in the introduction. The students were mostly characterized by an average or low level of knowledge about taxes. One in three respondents indicated that Poles pay higher taxes than other European countries. Women are more willing to pay taxes, treating it as an obligation (65%), while only 50% of the surveyed men think the same. Almost half of the respondents stated that failure to report income to pay lower taxes is an expression of the weakness of the tax system. Research limitations/implications: The analysis concerned only a single research group; therefore, the results should not be applied to a larger or the entire collective. However, they may contribute to further research. Originality/value: The article contains the results of primary research on tax knowledge and how young people from generation Z perceive taxes and the concept of tax morality. Most of the respondents were interested in tax subjects being introduced into the curriculum. Therefore, the results provide a basis for considering the introduction of tax issues in all fields of economic study. The paper is one of the few in the Polish literature that contains an analysis of university students’ perceptions of taxes.
5
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The Perception of Insurance Crime Held by Students

63%
Bera A., Pauch D.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2022
|
vol. 56
|
issue 4
7-21
EN
Theoretical background: Researching insurance crime in terms of its perception by students makes it possible to gain knowledge about their interpretation skills, as well as identify attitudes towards insurance frauds. This article supplements the Polish literature on the phenomenon which is a significant dysfunction in the insurance sector. Purpose of the article: The main aim of this article is to analyse the perception of insurance crime according to research conducted among students. Moreover, additional auxiliary goals were formulated: 1. Determining the level of knowledge of the respondents about insurance crime. 2. Analysing the attitudes of the respondents towards the phenomenon of insurance crime. Research methods: The paper presents the results of a preliminary study in which a survey was conducted in the form of a questionnaire. In order to verify the posed research question and to achieve the aims defined in this article, a survey was conducted among students at the University of Szczecin. An original questionnaire was used for the study, which was distributed to 11,000 university students. The research was conducted in the period from January to February 2022. The questionnaire was completed by 416 respondents, which makes it possible to conclude that the survey is representative. The questions in the questionnaire concerned students’ knowledge of the phenomenon of insurance crime and its perception by the surveyed group of respondents. The survey results were analysed as a whole, and then presented and described. Main findings: The research results presented in the article show that the surveyed group of respondents was mostly characterized by an average level of awareness of the phenomenon of insurance crime. In this context, it seems necessary that all insurance entities and institutions make constant efforts to raise the level of insurance awareness of the society about the phenomenon of insurance crime. A significant role in shaping and developing awareness in this area is played by insurance education, which should take place on several levels (didactic, social, institutional).
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