605 research outputs found

    Ewolucja systemu uubezpieczeń społecznych w Polsce Ludowej

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    Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej naukę

    The Structure of Public Debt and the Criteria of Its Sustainability

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    Theoretical background: Sustainable development is a wide and developing economic concept. The sustainability of public finances is one of its basic parts. Sustainable public finances are still perceived rather narrowly in terms of their impact on the financial stability of the state. Such an approach to them narrows their perception and should be extended to other aspects such as influence on social and ecological problems of development. Sustainable public debt is and will continue to be a foundation of sustainable public finances. It should be assessed as sustainable public debt, taking into account both its impact on the sustainability of public finances as well as the possibility of providing public services in the future and the achievement of economic, social, and environmental goals of sustainable development.Purpose of the article: The article aims to assess the impact of the differentiation of legal regulations concerning the debt of the central government and the local government subsector on the level of sustainability of public debt in Poland. The paper will verify the hypothesis that the differentiation of debt regulations between the analyzed public finance subsectors has an impact on the sustainability of public debt. The unification of some regulations could probably increase the level of sustainability of public debt.Research methods: Firstly, the analysis of legal solutions based on the desk-research principle was used in the article. Then, public debt sustainability assessment methods were used to assess the degree of sustainability of the central government subsector debt and the local government subsector debt. The stationarity analysis of time series based on the unit root test was applied. The analysis was performed using the KPSS test. An analysis of correlation and regression between the variables public debt and primary balance was performed.  In the aspects that do not have a developed test method, it was proposed to use evaluation methods such as the European taxonomy and the analysis of quantity and value of green bond issues, the share of investment expenditure, and green tagging of expenditure.Main findings: The conducted analysis shows that the regulations concerning the debt of the central government subsector are much more liberal. That fact has a negative impact on the sustainability of public debt. This applies in particular to the aspect of sustainability of development, where the purpose of spending the raised funds is important. On the other hand, the quantitative analysis shows that both parts of the debt in Poland are not sustainable according to the criteria of the methods. However, the debt of the local government subsector is much closer to sustainability in all three aspects

    Microwave-enhanced synthesis of biodegradable multifunctional chitosan hydrogels for wastewater treatment

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    Chitosan, a derivative of chitin, is a biodegradable polymer known of its favorable properties, applicable in medicine and industry. Commonly obtained chitosan hydrogels are of various swelling capacity, and may bind only anions losing their susceptibility to biodegradation. Hydrogels are mostly obtained using toxic crosslinkers, which pollute environment due to waste generation during their synthesis. In the present article a novel, waste-free method for obtaining chitosan hydrogels under microwave irradiation, is described. Their chemical and morphological structure, swelling properties, sorption capability of a model dye and cadmium ions are described, and kinetic studies, were carried out. Biodegradability of the obtained hydrogels was investigated with the Sturm Test method. As a result, multifunctional chitosan hydrogels with both negative and positive surface charges and increased ability of anions and cations binding, were obtained. Materials were fully biodegradable, capable to absorb high amounts of water, as well as to remove various water contaminants.Web of Science111081980

    Results of SME Investment Activities: A Comparative Analysis among Enterprises Using and Not Using EU Subsidies in Poland

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    The need to pay some attention to the issues of investment processes undertaken in enterprises and explore this topic is a direct result of the important role that enterprises play in the economy — with particular emphasis on the SMEs. From the company’s point of view, it is crucial to obtain economic effects as a result of the implemented investment. The aim of the study was to analyze the results of tangible investments in enterprises in Małopolska province in Poland, in two groups of entities — those that implemented investments using EU subsidies and those that financed investments from other sources without using EU aid. This is a unique research in the field of analysis and presentation of investment data in enterprises, especially in relation to companies using EU funds. There is no comparative assessment of investments in enterprises on this topic in the scientific literature (concerning EU subsidies). For this reason, comparing the effects of investment activities between the two groups of enterprises studied — using and not using EU subsidies — fills the research gap in this regard. The study was based on the critical analysis of domestic and foreign literature, and quantitative and qualitative analyses of the results of a survey among 160 enterprises using the CSAQ method, additionally extended by interviews with selected respondents. Data presentation uses a descriptive approach in combination with statistical analysis. A multiple linear regression model (MLR) was also used to verify hypotheses. Research results show that undertaking investment activities contributes to obtaining favorable results in enterprises, regardless of the source of investment financing. The source of financing the investment is not important for the results achieved in the enterprise. However, representatives of companies who received EU subsidies assess their market position higher after investment relative to companies that used other sources of financing for this purpose. Entities that have received EU subsidies have a stronger perception of investment as an important factor determining the company’s development. In addition, variables were identified using the MLR model that affect the assessment of the financial position of enterprises in both groups of entities. This article supplements the knowledge on the economic effects of investments implemented by enterprises in the SME sector in Poland in a situation where these entities used and did not benefit from EU subsidies during 2007–2015

    Results of SME Investment Activities: A Comparative Analysis among Enterprises Using and Not Using EU Subsidies in Poland

    Get PDF
    The need to pay some attention to the issues of investment processes undertaken in enterprises and explore this topic is a direct result of the important role that enterprises play in the economy — with particular emphasis on the SMEs. From the company’s point of view, it is crucial to obtain economic effects as a result of the implemented investment. The aim of the study was to analyze the results of tangible investments in enterprises in Małopolska province in Poland, in two groups of entities — those that implemented investments using EU subsidies and those that financed investments from other sources without using EU aid. This is a unique research in the field of analysis and presentation of investment data in enterprises, especially in relation to companies using EU funds. There is no comparative assessment of investments in enterprises on this topic in the scientific literature (concerning EU subsidies). For this reason, comparing the effects of investment activities between the two groups of enterprises studied — using and not using EU subsidies — fills the research gap in this regard. The study was based on the critical analysis of domestic and foreign literature, and quantitative and qualitative analyses of the results of a survey among 160 enterprises using the CSAQ method, additionally extended by interviews with selected respondents. Data presentation uses a descriptive approach in combination with statistical analysis. A multiple linear regression model (MLR) was also used to verify hypotheses. Research results show that undertaking investment activities contributes to obtaining favorable results in enterprises, regardless of the source of investment financing. The source of financing the investment is not important for the results achieved in the enterprise. However, representatives of companies who received EU subsidies assess their market position higher after investment relative to companies that used other sources of financing for this purpose. Entities that have received EU subsidies have a stronger perception of investment as an important factor determining the company’s development. In addition, variables were identified using the MLR model that affect the assessment of the financial position of enterprises in both groups of entities. This article supplements the knowledge on the economic effects of investments implemented by enterprises in the SME sector in Poland in a situation where these entities used and did not benefit from EU subsidies during 2007–2015

    Hybrid bilayer PLA/chitosan nanofibrous scaffolds doped with ZnO, Fe3O4, and Au nanoparticles with bioactive properties for skin tissue engineering

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    Burns affect almost half a million of Americans annually. In the case of full-thickness skin injuries, treatment requires a transplant. The development of bioactive materials that promote damaged tissue regeneration constitutes a great alternative to autografts. For this reason, special attention is focused on three-dimensional scaffolds that are non-toxic to skin cells and can mimic the extracellular matrix, which is mainly composed of nanofibrous proteins. Electrospinning, which enables the preparation of nanofibers, is a powerful tool in the field of biomaterials. In this work, novel hybrid poly (lactic acid)/chitosan biomaterials functionalized with three types of nanoparticles (NPs) were successfully developed. ZnO, Fe3O4, and Au NPs were investigated over their morphology by TEM method. The top layer was obtained from PLA nanofibers, while the bottom layer was prepared from acylated chitosan. The layers were studied over their morphology by the SEM method and their chemical structure by FT-IR. To verify their potential in burn wound treatment, the scaffolds' susceptibility to biodegradation as well as moisture permeability were calculated. Also, biomaterials conductivity was determined in terms of electrostimulation. Finally, cytotoxicity tests were carried out by XTT assay and morphology analysis using both fibroblasts cell line and primary cells. The hybrid nanofibrous scaffolds displayed a great potential in tissue engineering.Web of Science121art. no. 15
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