Przeglądaj wg Autor "Roman, Wioletta"

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    Assessing the Incentive Function of Environmental Fees: Case Study – the District of Silesia
    (Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz, 2013) Roman, Wioletta
    The environmental effectiveness of fees for using the environment (“environmental fees”) charged in Poland is demonstrated by their incentive function, which motivates organisations using the environment to behave in the appropriate, environmentally-friendly way. The purpose of this paper is to assess how well the fees fulfil this function. The incentive function is evaluated by analysing the quantity of pollution emitted into the air, water and soil, the quantity of waste landfilled and of water taken in within the context of changes to unit fee rates in 2005-2011. This study was conducted using data obtained from the Marshall’s Office of the Silesian District (Śląsk) of Poland, which transferred the highest environmental fees over the period of 2008-2011 [NFOŚiGW (National Fund for Environmental Protection and Water Management), Informacja ...]. Substances and processes for which the amount of pollution emitted or water taken in was significant, were chosen for the analysed sample. The assessment of the incentive function based on the figures from one district, (Voivodship), is illustrative in nature and one can only presume that the trends observed in this area, which uses the environment to a large extent, will also be true for data from the entire country and thus significantly impact the national average. However, for the sample to be more representative, it is necessary to carry out the same analyses for subsequent districts and to aggregate the data. The author intends to extend the research by doing so and this should be the purpose of separate publications.
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    Fees for the Use of the Natural Environment by Entrepreneurs - Fee Charging Rules and Reporting
    (2012) Roman, Wioletta
    Fees for the use of the natural environment as a price creating factor in a business require ddefining accountancy rules for; processes leading to use of the environment, the indicators indispensable for charging fees as well as the fees themselves. The aim of this paper is to analyze the fee charging process and to simplify the procedure for some enterprises. The factors causing the fee charging obligation are gas and dust emissions into the atmosphere, sewage disposal into rivers and the ground, waste storage and water consumption. Due to length limitations, this paper discusses only the kinds and methods of charging fees for air pollution - the environmental component most often used by entrepreneurs. It also presents a report connected with fees for the use of the environment. Moreover, the paper handles the way of keeping business accounts of the processes and factors leading up to this type of pollution. There exists also the problem of those, especially small and medium sized businesses, who do not do their duty by keeping current records. (MSP) These should be reported and held responsible. On the basis of my own survey research carried out in February and March, 2012 that covers a sampling of 100 MSP businesses, an attempt has been made to identify the causes of such a situation and suggestions have been put forward to simplify the fee charging process for using the environment.