Annales. Etyka w Życiu Gospodarczym

Wolny od wartości raj został utracony. Ekonomiści mogli uczyć się od artystów

Aleksander Ostapiuk — 2020-12-30

Despite the conclusions from the contemporary philosophy of science, many economists cherish the ideal of positive science. Therefore, value-free economics is still the central paradigm in economics. The first aim of the paper is to investigate economics’ axiomatic assumptions from an epistemological perspective. The critical analysis of the literature shows that the positive-normative dichotomy is exaggerated. Moreover, value-free economics is based on normative foundations that have a negative impact on individuals and society. The paper’s second aim is to show that economics’ normativity is not a problem because the discussion concerning values is possible and unavoidable. In this context, Weber and other methodologists are investigated. The conclusion of the paper is that science can thrive without strict methodological rules thanks to institutional mechanisms. Therefore, economists could learn from artists who accept the world without absolute rules. This perspective opens the possibility for methodological pluralism and normative approaches.

Lockdowny i ich zasadność w kontekście filozofii ekonomicznej Adama Smitha i liberalizmu

Paweł Żurawski — 2020-12-30

Since the beginning of 2020, lockdowns have been introduced in numerous countries across the world in response to the emergence of coronavirus SARS-CoV-2 that causes the COVID-19 disease. Although the topic of lockdowns has been considered from numerous perspectives, it has not yet been analyzed in the context of Adam Smith’s economic philosophy and liberalism. This paper aims to list – at least to some extent, as the topic is very broad – the most prominent arguments that have arisen in the worldwide discussion on the effectiveness and side effects of lockdowns. In addition, the work provides some elements of Smith’s economic philosophy and liberalism. Finally, the arguments that have arisen in the academic discussion since the introduction of lockdowns are analyzed, and the legitimacy of lockdowns is assessed in the context of Smith’s principles. The methods used for the analysis are text exegesis and rational reconstruction. As far as the conclusions are concerned, an explicit assessment of the legitimacy of lockdowns in the discussed context is considered impossible, although for many elements of Smith’s liberalism, lockdowns are not legitimate at all.

Czy inwestorzy biorą pod uwagę społeczną odpowiedzialność biznesu? Świadectwa empiryczne z polskich spółek giełdowych

Agnieszka Kłysik-Uryszek — 2020-12-30

The CSR (corporate social responsibility) concept has become an increasingly important part of corporations’ strategies and plans. However, it does not have to translate into investors’ decisions to buy their shares. The article investigates the relationships between companies implementing a CSR strategy, the rates of return on their stocks, and their investment risk. The paper aims to verify whether applying a CSR strategy affects stock market parameters (lower risk, higher investment profitability) and whether investors consider CSR companies less risky or more profitable and reliable than non-CSR firms. The following hypotheses have been formulated: (I) CSR companies are less risky (in terms of investment risk) than non-CRS ones; (II) CSR companies are characterized by higher rates of return than non-CSR ones.

Przegląd wybranych badań nad moralnością podatkową. Wpływ moralności na rozmiary luk podatkowych

Adam Kędrzyński — 2020-12-30

It is commonly stated that the behavioral aspect is problematic for economists. Nevertheless, a large strand of the literature on the topic exists, and it is high time we started making use of this fact. Using a simple literature review, the article presents some of the recent psychological discoveries from the fields of social psychology and behavioral economics that can be applied to macroeconomics in the context of estimating and reducing tax gaps (aim 1). Also, some fundamental methodological issues (aim 2a) and ethical distinctions between different meanings of procedural justice are raised (aim 2b).

Luka płacowa oparta na płci w przypadku kobiety na stanowiskach kierowniczych. Kraje Grupy Wyszechradzkiej w świetle sytuacji w Unii Europejskiej

Agnieszka Kłysik-Uryszek — 2020-12-30

This research investigates the level of the gender pay gap and gender parity in the Visegrad Group countries in light of the changes that took place in the whole EU during the last decade. The following hypotheses accompany the research objective: (1) the level of the gender pay gap diminished significantly over the last decade in the V4 economies; (2) the V4 countries are following a path to achieve gender parity. Data were taken from Eurostat. The pay gap and the managerial occupations indicators were used to verify the research hypotheses.

The empirical investigation did not let us reject the first hypothesis for Poland only. However, it should be rejected for the other V4 economies. In addition, the second hypothesis should be rejected.

Społeczna odpowiedzialność uczelni na przykładzie Politechniki Wrocławskiej

Adriana Merta-Staszczak — 2020-12-30

The research problem described in the title of the article can be formulated as a question: by what means is the idea of the University’s social responsibility implemented at the Wrocław University of Science and Technology in its operation? We are talking here about the idea of sensu largo, because universities’ social responsibility requires an even more complete theoretical conceptualization. This idea refers to the theoretically recognized, complex, constantly changing, and multi-directional and network cooperation between the University and the heterogeneous environment. The conclusions of this submission may be a stimulus for further research on the developing concept of university social responsibility. The first part of the article is based on the analysis of the literature of the subject, while the second part examines documents.