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1

Kontrowersje wokół Paktu na rzecz stabilności i wzrostu

100%
Ciak J.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
|
2011
|
issue 10
29-40
EN
Pact for Stability and Growth was to be a reliable way to ensure public finances. It commits the Economic Union countries to presenting a monetary budget in the medium term. The idea is to achieve a situation close to a balance in the budget, even a surplus. The deterioration of the fiscal situation of the European Union countries, including the euro area countries, especially in recent times, forcing the introduction of changes to the existing rules of the Pact. Undoubtedly, the introduction of the changes proposed by the European Commission should impact positively on the change in the approach to the problems of excessive deficits and public debt to GDP for the euro area, as well as for the future members of this zone in connection with ongoing processes of European integration
2
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Kształtowanie się deficytu budżetowego w krajach UGW oraz Polsce w kontekście przyszłego jej członkostwa w Unii Gospodarczo-Walutowej

100%
Ciak J., Wyższa Szkoła Bankowa w Toruniu K. F. i. B.
Acta Universitatis Lodziensis. Folia Oeconomica
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2007
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vol. 209
EN
Poland, being one of the UE’s countries, finally will bccame the euro’s territory. There is a few criterions which must be done in the future. The criterions were included in the Maastricht Tract and they concern: • Stabilized government’s budgetary politics, • Stabilized monetary rate, • Limiting differences in the interest rates to 2 points to countries which have the least index of the inflation, • Limiting differences in the inflation rate to 1,5 point. Criterions, mentioned above, changed deeply rules of the European countries economy. Poland satisfied EMU’s criterions and joined to euro’s territory, so this is the element of the aquis communautaire. Joining to the EMU means definitely obeing the budgetary criterions by the present members of EMU. There is a lot of difficulties for majority of UE and EMU members however, budget deficit is getting smaller and smaller. Situation of the European countries is satisfying. Only Italy and Portugal have problem with deficit rate, which is higher than in other countries. There is a similar situation in Poland, the country which will be one of the member of EMU (at the end of the 2006 year the budget deficit was 3,6% GNP).
3
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International rating as a creditworthiness measure of a state

63%
Ciak J., Półkarz R.
Torun International Studies
|
2016
|
issue 9
111-120
EN
Credit rating agencies play an important role in the world due to the fact that rating has become a reliable indicator of the evaluation of a debt investment. A reliable agency that is globally recognised ought to be independent, objective, professional, ethical and substantive. Rating itself constitutes an opinion that concerns the possibility of servicing of payment obligations made by a given entity. It is also frequently defined as an independent and objective evaluation of credit risk of a given entity wishing to contract a debt. Rating is a dynamic category concerning the future, therefore each forecast is surrounded by uncertainty. Ratings of individual agencies may differ considerably. The aim of the article is to discuss the role of international rating as a credibility measure of a state, the role of credit rating agencies, of the rules of rating and of the level of rating for the countries of the European Union, especially given the fact that rating for a country is reflected in its credibility and attractiveness.
4
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Audyt efektywnościowy czy audyt wykonania zadań w jednostkach sektora finansów publicznych – przegląd literatury krajowej i zagranicznej

63%
Ciak J., Bednarek P.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2021
|
vol. 65
|
issue 2
15-32
PL
Celem artykułu jest wskazanie podobieństw i różnic w zakresie dwóch kategorii audytu, a mianowicie: audytu efektywnościowego i audytu wykonania zadań. Tradycyjny przegląd literatury ma dać odpowiedź na pytanie: Czy można stosować zamiennie oba pojęcia? Badacze bowiem zajmujący się tą problematyką wskazują na podobne ich rozumienie. Studia literaturowe dostarczają szerokiego spektrum możliwości definiowania i interpretowania efektywności, podkreślając wielowymiarowość omawianego pojęcia. Podobna sytuacja jest w przypadku audytu efektywnościowego i audytu wykonania zadań. Zdaniem autorów artykułu można zastosować znak równości pomiędzy tymi pojęciami, bowiem oba rodzaje audytu oznaczają systematyczne, celowe, zorganizowane i obiektywne badanie działań podejmowanych w ramach jednostek funkcjonujących w sektorze finansów publicznych, wykorzystujące kryterium oszczędności, efektywności i skuteczności.
EN
The aim of the article is to indicate the similarities and differences in terms of two categories of audit, namely: effi ciency audit and performance audit. The review of the literature is to answer the question: Can both concepts be used interchangeably? The more so because researchers dealing with this issue indicate a similar understanding of them. Literature studies indicate a wide spectrum of possibilities of defining and interpreting efficiency, emphasizing the multidimensionality of the concept in question. The situation is similar for the efficiency audit and performance audit. In the opinion of the authors of the article, an equal sign can be used between these concepts, because both types of audit mean systematic, purposeful, organized and objective examination of activities undertaken within entities operating in the public finance sector, using the criterion of economy, efficiency and effectiveness.
5

Emisja obligacji komunalnych w Polsce jako sposób pozyskania kapitału

63%
Ciak J., Boldt M.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
|
2014
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issue 13
273-288
EN
Bonds as one of the oldest securities are becoming an instrument by means of which bodies such as territorial self-government units can gain additional funds for financing investments. Despite the upward movement in the area of interest in bonds in Polish self-governments, they remain a small part of the domestic debit securities market. In the ad valorem approach, the local authority bonds market constitutes the smallest part of the non-treasury bonds market. Thus local authority bonds do not have a significant influence on the Catalyst market. Their participation in the market is insignificant. In the examined period their issue ranged from 930,000,000 to 3,088,000,000 zlotych, where 9,719,000,000 – 55,820,000,000 zlotych of corporate bonds, and as much as 49,617,000,000 – 560,241,000,000 zlotych of treasury bonds. It results among other things from the fact that not all territorial self-government units are interested in issuing own securities deciding to gain addi-tional funds for investments in traditional ways, i.e. by loans. We shall hope that local authority bonds in the future will become a signifi-cant source of gaining additional capital for the territorial self-government and their role in the Catalyst market will get more significant.
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