Danuta Zawadzka

Participatory Budgeting in Polish Cities: Funds’ Allocation Mechanism

This study aims to shed more light on the variance among the allocation mechanisms within the participatory budgeting (PB) in Polish cities with district rights. To collect data, documentary research of the official documents (mayors and councils resolutions as well as PB regulations) was applied for 64 cities, where the tasks financed through PB are carried out in 2017. The results show a great variation in PB allocation mechanisms and allows to distinguish the following projects’ divisions: (a) investment and societal projects, (b) small and large projects, (c) citywide and “local” projects. Of the analyzed cities, the largest percentage of cities (48.5%) introduced the division of projects into citywide and “local” projects.

Struktura nakładów inwestycyjnych na środki trwałe przedsiębiorstw rolniczych w Polsce - ujęcie porównawcze

abstrakt. Celem badań była ocena struktury nakładów inwestycyjnych na środki trwałe przedsiębiorstw rolniczych w Polsce na tle innych rodzajów działalności. Założono, że przedsiębiorstwa przemysłowe z uwagi na znaczenie aktywów trwałych dla działalności operacyjnej oraz specyfikę cyklu produkcyjnego będą się cechowały podobną do przedsiębiorstw rolniczych strukturą nakładów inwestycyjnych, natomiast przedsiębiorstwa handlowe – odmienną. Badania przeprowadzono wykorzystując dane publikowane przez GUS w publikacji Bilansowe wyniki finansowe podmiotów gospodarczych.

Trade Credit Risk in the Business of Agricultural Enterprises in the Middle Pomerania Region

The aim of the research presented in this article is to assess the risks associated with granting trade credit at a group of agricultural enterprises on the example of businesses located in Middle Pomerania. This assessment of the risk involved in extending credit to business partners in the agricultural sector was conducted in stages. The first task was to describe the sample of farms, with particular emphasis placed on the effects of their financial decisions. This was followed by a presentation of the activity of agricultural holdings in respect of the granting of trade credit, whose main aims were to evaluate the tendency to postpone the maturity dates of customer payments and to assess the characteristics of price discount policies. Counterparties’ credit risk was measured as the proportion of total sales revenue lost by agricultural businesses due to non-repayment of trade credit.