http://hdl.handle.net/11089/45109 2026-04-04T15:19:10Z http://hdl.handle.net/11089/45151 Dodatek kwartalny Paduszyńska, Marta; Witczak, Radosław; Zimny, Artur; Pakuła, Zuzanna; Krykwiński, Patryk 2022-12-30T00:00:00Z http://hdl.handle.net/11089/45150 Inclusiveness of Financial Activities of Hotel Institutions during the Covid-19 Pandemic Melnychuk, Yuliia; Chvertko, Liudmyla Scientific work on “Inclusiveness of Financial Activities of Hotel Institutions During the Covid-19 Pandemic” aims to conduct a financial analysis of the state of the hotel services market in Ukraine and the world during the period of active progression of the Covid-19 virus infection.The purpose of the article.  The aim of the work was to study the peculiarities of the financial development of the hotel industry in the pandemic in the world and in Ukraine.The methodology. The totality of research methods is a methodology for analyzing and organizing the main legislative acts and laws, namely the methods of generalization, comparison, chronology, analysis and generalization. Segment diagramming, elements of financial analysis, as a digital display of the state of the economic level of development are used to visualize the state of the hotel business market.The results of the research. The study analyzes the level of change in sales revenue from the hotel business in Ukraine. The regions of Ukraine were divided into the main tourist regions and  the structure of accommodation facilities by types and specialized accommodation facilities have been developed.The scientific work considers the hotel industry as elements of the market of services of Ukraine, so the distribution of accommodation is divided into in the following regions: central region, northern region and western and southern regions. The location of hotel business establishments is appropriately structured.Conclusions that were made indicate the need to improve the quality of services while expanding their range, which is due to the ever-increasing demands of consumers in accordance with the requirements of advanced technologies. A significant expansion of the range of accommodation (apartments, villas, holiday homes, country and guest houses, chalets, etc.) will best guide different groups of tourists and diversify the types of recreation.The presented paper depicts relevant and necessary research that will help hotel business leaders to respond in a timely manner to financial threats. During the Covid-19 pandemic, it is important to monitor the state of the Ukrainian services market, timely implement all possible security measures and prevent the impact of adverse factors on the development of the hotel business. 2022-12-22T00:00:00Z http://hdl.handle.net/11089/45149 The Impact of Asset Structure on a Company’s Financial Results Stability Zimny, Artur The purpose of the article is to examine the impact of asset structure on the stability of financial results of companies. The article verifies two hypotheses: 1. high share of non-current assets in total assets results in high volatility of profitability over time. 2. high share of PPE (Property, Plant & Equipment) in total assets results in high volatility of profitability over time.The methodology of the study includes a literature review and empirical research based on correlation analysis. The research covered the aggregated data of Polish non-financial enterprises employing 10 persons or more keeping accounting ledgers, data for years 2009–2020 (first dataset) and annual financial data of 115 companies from 13 WSE industry sub-sectors for years 2009–2021 (second dataset).The results of the research. The analysis of the asset structure and the volatility of profitability in the research sample indicated industries with large and small values of these parameters. Then, the hypotheses were tested; the results for the second dataset showed that there is a positive and weak, but statistically significant (p value ≤ 0.005) correlation between non-current asset structure ratio and both, ROS and ROS adjusted ratios, and there is a weak, but negative correlation between PPE structure ratio and ROS and ROS adjusted ratios (with p value of 0.021 and 0.076, respectively). On this basis, hypothesis 1 was considered as verified positively, and hypothesis 2 was rejected. The discussion contains suppositions concerning the probable reasons of the discrepancy between the result for the hypotheses 1 and 2. 2022-12-07T00:00:00Z http://hdl.handle.net/11089/45148 The Blockade of Bank Account by the Use of Stir – Danger or Protection for Taxpayers in the Light of Sac’s Decisions Witczak, Radosław The purpose of the article/hypothesis. The purpose of the paper is the evaluation of using STIR to blockade the bank account by tax administration. The research hypothesis is as follows: The blockade of the bank account by the use of STIR is abused by tax administration.Methodology. The descriptive study including critical attitude to legal acts and literature was used as well as the case studies of SAC’s decisions were applied as scientific methods.Results of the research. Tax frauds in VAT are an important problem of security of taxpayers. One instrument to combat them is the blockade of bank account by the use of STIR. Tax authorities very seldom use the blockade of bank account by the use of STIR. The analysis of SAC’s decisions shows that tax authorities do not abuse this instrument. The blockade of bank account by the use of STIR decreases tax frauds and increases the security of taxpayers. 2022-11-23T00:00:00Z