OPEN Repository

Welcome to OPEN - the Repository of Open Scientific Publications, run by the Interdisciplinary Centre for Mathematical and Computational Modelling, University of Warsaw, previously operating as the CeON Repository. The Repository enables Polish researchers from all fields to openly share their articles, books, conference materials, reports, doctoral theses, and other scientific texts.

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Postrzeganie mieszkalnictwa wspólnotowego w Polsce przez studentów
(Biuro Analiz Sejmowych, 2023-12) Nowak, Karolina Anna; Rataj, Zuzanna; Lis, Piotr; Suszyńska, Katarzyna; Uniwersytet Ekonomiczny w Poznaniu
The purpose of the paper is to identify the axiological “image” of housing, perceived by students, taken as a specific group of respondents, offering an opportunity to visualise the cultural changes taking place in modern society. A CAWI survey was used with a non-random sample of 407 university students nationwide. The article is based on Gutman’s means-end chain method and Schwartz’s basic values theory. The respondents are as traditional as their parents and grandparents, with tradition, conformity and security dominating in the area of housing, with very low trust in other people. Respondents’ strong pro-ownership attitudes predominated in the group of values that constitute self-enhancement, such as power, achievement and hedonism. Any shared space is accepted by only 11% of respondents.
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Postawy reprezentantów pokolenia Z wobec wyzwań klimatycznych w kontekście Modelu Ograniczeń Planety
(Biuro Analiz Sejmowych, 2023-07) Nowak, Karolina Anna; Durczak, Krzysztof; Bartkowiak, Maria; Uniwersytet Ekonomiczny w Poznaniu; Uniwersytet im. Adama Mickiewicza w Poznaniu
The main aim of the article is to present the research on axiological attitudes among high school students in Poland, referring to their interest in ecological issues and the desire to be a conscious, active participant in the ongoing discussion. The article describes four attitudes among students representing generation Z – distinguished on the basis of k-means cluster analysis. These attitudes were identified as the expression of a specific evaluation of each of nine ecological issues, elaborated within the Planetary Boundaries model. The evaluative statements clustered into attitudes (apathetic, uninterested, interested, engaged) were discussed in the context of the knowledge about climate challenges declared by young people, opinions about responsibility for solving climate problems and willingness to take pro-climate actions. Finally, educational recommendations were formulated.
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Wydatki majątkowe polskich gmin i miast na prawach powiatu jako element koncepcji zielonej klasyfikacji budżetowej (green budget tagging)
(Biuro Analiz Sejmowych, 2023-07) Budzeń, Daniel; Marchewka-Bartkowiak, Kamilla; Gnieźnieńska Szkoła Wyższa Milenium; Uniwersytet Ekonomiczny w Poznaniu
The article presents the concept of green budget tagging to estimate the level and structure of green budget expenditures of local government units in Poland. On the basis of the conducted research, it was found that incurring expenditures for environmentally sustainable purposes are also differentiated due to the functions of municipalities. In addition, the amount of green budget expenditures is determined by co-financing from foreign funds. The obtained results form the background to practical application of the concept of green budget tagging for the purposes of, e.g., the implementation of financial policy aimed at achieving climate and sustainable goals by local government units in Poland.
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Dylematy i wyzwania ekonomii postwzrostu – perspektywa konsumentów, państwa i przedsiębiorstw
(Biuro Analiz Sejmowych, 2023-07) Borusiak, Barbara; Uniwersytet Ekonomiczny w Poznaniu
The article provides an analysis of the concept of post-growth, presented as an alternative to the current growth paradigm, which is considered the most fundamental in the modern economy. Due to its widespread implementation, natural resources are being used to an extent that destroys the balance of the Earth’s environment. The purpose of the article is to try to answer three questions concerning: the reasons for the destructive nature of the expansionism that characterises the world’s dominant (at least in the Western world) socio-economic system based on the concept of economic growth, the nature of the post-growth idea and the challenges it generates for consumers, entrepreneurs and the state.
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Opodatkowanie emerytur w Polsce na tle rozwiązań w państwach Unii Europejskiej
(Biuro Analiz Sejmowych, 2022-12) Kluzek, Marta; Uniwersytet Ekonomiczny w Poznaniu
As a result of the ageing of the population of European countries, an increasing percentage of people achieve income in the form of pensions. The aim of the article is to present the principles of taxation of pensions in Poland and to compare them with the countries of the European Union as well as to show the impact of tax solutions on the finances of retirees’ households. To achieve the goal, the method of analysing the literature on the subject, legal acts and statistical data was mainly used. The tax solutions adopted in Poland do not constitute a sufficient incentive to participate in voluntary pension programmes, and taxation of pensions does not differ significantly from taxation of other sources of income. Pension systems in the EU vary, as do the tax rules applicable in this area. This differentiation, with possible mobility of people, means that, on the one hand, retirees may try to optimise taxation internationally, but on the other hand, they are exposed to great uncertainty as to the applicable rules for taxing their pensions in the future.

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Publisher: Biuro Analiz Sejmowych Affiliation: Uniwersytet Ekonomiczny w Poznaniu
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