Dear Reader,
We present you with the 28th edition of the “Journal of Management and Financial Sciences”. We hope that its content will make a valid contribution to the development of economic thought and contribute to a deeper understanding of complex issues discussed in it.
The authors of the first article – Paweł Felis and Henryk Rosłaniec – “The Application of Tax on Means of Transport in Local Tax Policy in Poland. Evidence of City Counties” examined and evaluated the volume, stability and diversification of the revenues achieved by city counties on account of tax on means of transport and
discussed the significance of certain factors determining their level. Therefore, the authors examined the scale of application of instruments of the local tax policy as well as their practical effectiveness reflected by the budget revenue growth in the subsequent periods. The article also presents econometric models illustrating the effects of tax policy in relation to particular categories of tax payers of tax on means of transport.
The aim of the next paper “Venturing to Distant Markets – Polish Firms in Latin America” by Aleksandra Wąsowska is to shed light on the understudied phenomenon of expansion of Polish firms to distant markets. This paper contributes to the discussion on whether the ‘go global’ strategy is viable for Polish firms and whether it should be supported by the public policy measures.
Paper by Kamil M. Kraj – “Transnational Corporations as the Driving Force Behind the World’s Research and Development Activity in Terms of R&D Expenditure” is devoted to the role of transnational corporations (TNC) in research and development (R&D) activity from the 1970 s through the 2000s. This growing involvement of TNCs
in R&D resulted in their dominant role in global R&D expenditure. Indeed, a comparative analysis of financial data collected for the group of the 102 largest corporate R&D spenders worldwide in 2007 showed that this group of TNCs accounted for a significant share of the world’s R&D expenditure not only in 2007 alone but also
in the period of 2000–2011.
Paper by Piotr Bielecki – “Graduates’ Perceptions and Evaluation of Study Programmes: Analytical Framework and Methodological Considerations” aims to draw scientific attention to the significance and usefulness of sociological approach, namely higher education (HE) graduates’ perceptions survey as a one of the mechanisms to collect and use graduate feedback facilitating the study programmes’ evaluation, and in turn, enlarging one’s knowledge on the enhancement of HE quality, the improvement of graduate employability, and effective ways of smoothing the transition from education to work.
The main contribution of the last article “Current Revenue (Monetisation) Models of Video Game Developers” by Patrycja Klimas is the recognition of a wide portfolio of revenue streams and revenue models to be considered by video game developers during decision making process about the structure of their revenue logic.
We wish you a pleasant reading.
Ryszard Bartkowiak,
Chairman of the Scientific Council and Dean of the Faculty
Michał Matusewicz,
Vice-Chairman of the Scientific Council and Vice-Dean of the Faculty

Published: 2019-07-26