Small and Medium Sized Enterprises in the European Union

elective courses

1. To acquaint students with the principles of creating and functioning of SMEs in the EU and in Poland, in the context of integration processes and the freedoms of the EU's Single Internal Market.

2. Presentation of the role of SMEs in the socio-economic development of the EU and Poland at the regional and local level.

3. Analysis of the forms and principles of granting and obtaining aid (financial, formal, legal, educational, etc.) for the SME sector in the EU and Poland.

4. Analysis of the main EU programming and strategic documents in the context of supporting the development of the SME sector; promoting entrepreneurial attitudes.

1. Characteristics of small and medium-sized enterprises (SMEs);

2. Elements of SME demography;

3. The life cycle of the enterprise and the possibilities of influencing it;

4. Policy of supporting the development of SMEs;

5. Financial support for the development of SMEs - review of solutions;

6. The role of SMEs in the labor market. Supporting the employment role of SMEs;

7. The use of SMEs in regional development;

8. The impact of legal regulations on entrepreneurship;

9. Using the concept of corporate social responsibility and business ethics to shape the corporate culture of SMEs;

10. Tax efficiency of SMEs and the impact of tax incentives.

Topic 1. Characteristics of small and medium-sized enterprises (SME).

1.1. Defining small and medium-sized enterprises and its consequences for economic and competition policy - a review of various national and EU solutions.

1.2. Consequences of adopting a specific type of SME definition for the transfer of state aid to the economy

1.3. The specificity of small and medium-sized enterprises as opposed to large enterprises. Advantages and shortcomings of SMEs

1.4. Economic problems that may be solved with the use of the advantages of the SME sector.

Topic 2. Elements of SME demography.

2.1. Basic concepts of SME demography: registered enterprises, active enterprises, birth rate, death rate, survival rate;

2.2. Factors influencing the birth rate of enterprises;

2.3. Factors influencing the death rate of enterprises;

2.4. Directions of impact on the size of the SME population - the first approach.

Topic 3. The life cycle of the enterprise and the possibilities of influencing it.

3.1. Concepts of the enterprise life cycle in management science and conclusions from the demography of SMEs;

3.2. Life cycle phases of a small enterprise and specific development needs for each phase;

3.3. Life cycle of an innovative enterprise and dilemmas related to financing development;

3.4. Assessment of the possibility and purposefulness of public authorities influencing the life cycle of SMEs.

Theme 4. Policy of supporting the development of SMEs.

4.1. Political and economic foundations for applying the SME support policy - neutral character of the SME support policy in the modern world;

4.2. Applied institutional and legal solutions in the field of entrepreneurship support in various countries;

4.3. Policy of supporting SMEs in Poland - government programs supporting the development of SMEs 1998-2002, 2003-2006 and reference to supporting SMEs in the financial perspective of the European Union;

4.4. Participation of social partners in shaping the policy towards SMEs.

Topic 5. Financial support for the development of SMEs - review of solutions.

5.1. Sources of financing activities and main problems related to financing SMEs: liquidity gap and equity gap;

5.2. Public instruments of financial support for SME development used in foreign and domestic practice;

5.3. Building conditions for cooperation between commercial financial institutions and SMEs;

5.4. Assessment of the effectiveness of the application of financial instruments to support SMEs.

Topic 6. The role of SMEs in the labor market. Supporting the employment role of SMEs.

6.1. What do the employment statistics say?

6.2. Advantages and shortcomings of SME development as the basis of employment policy programs. To what extent the development of SMEs can be used in the labor market activation programs;

6.3. Using the SME sector to activate the labor market - review of solutions and programs;

6.4. Assessment of the effectiveness of the use of various employment promotion instruments in the SME sector.

Theme 7. The use of SMEs in regional development.

7.1. Theoretical concepts of economic development of backward regions using the role of SMEs.

7.2. The role of SMEs in creating the economic development of regions.

7.3. Examples of regional development achieved thanks to the development of SMEs.

Topic 8. The impact of legal regulations on entrepreneurship.

8.1. Basic issues: legal culture of Polish entrepreneurs, constitutional economy and theory of transaction costs.

8.2. The main factors determining the legal culture of entrepreneurs.

8.3. The quality of economic law and the culture of running a business.

8.4. The quality of legal regulations and corruption. Reliable and unreliable practices of economic legislation.

Topic 9. Using the concept of corporate social responsibility and business ethics to shape corporate culture.

9.1. The essence of the concept of corporate social responsibility (CSR) and business ethics.

9.2. Application solutions of CSR and business ethics in enterprises, programs for the promotion of business ethics and CSR.

9.3. The impact of CSR on the management of enterprises and their relations with the environment.

9.4. Measurement of the impact of CSR on management efficiency. Controversy around CSR.

Topic 10. Tax efficiency of SMEs and the impact of tax incentives.

10.1. Review of the concept of the tax base.

10.2. Consolidated definition of the tax base.

10.3. Tax base segmentation.

10.4. The concept of tax base optimization with the use of SMEs.

10.5. The impact of tax incentives on economic entities.

10.6. Tax policy selection options favorable for the development of entrepreneurship.

1. Albaum G., Strandskov J., Duerr E., International Marketing and Export

2. Management, Addison-Wesley Longan Publishing, Harlow 2002.

3. Bausch A., Krist M., The Effect of Context-Related Moderators on the Internationalization-Performance Relationship: Evidence from Meta-Analysis, „Management International Review” 2007, no. 3.

4. Bielawska A., Ekspansja małych i średnich przedsiębiorstw na rynki zagraniczne [w:] T. Famulska (red.), Szkice o finansach, Księga jubileuszowa prof. zw. dr hab. Krystyny Znanieckiej, Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, Katowice 2012. 133.

5. Blanke-Ławniczak K., Koncepcja zarządzania internacjonalizacją małych i średnich przedsiębiorstw, „Zeszyty Naukowe Uniwersytetu Szczecińskiego. Ekonomiczne Problemy Usług” 2015, nr 116.

6. Bojar E., Bezpośrednie inwestycje zagraniczne (BIZ) w regionach słabo rozwiniętych – studium porównawcze Polski i Irlandii. Efekty i zagrożenia, TNOiK, Toruń 2008.

7. Breza M., Międzynarodowe transakcje gospodarcze, Wydawnictwo Wyższej Szkoły Cła i Logistyki, Warszawa 2009.

8. Cieślik J., Internacjonalizacja polskich przedsiębiorstw. Aktualne tendencje – implikacje dla polityki gospodarczej, Akademia Leona Koźmińskiego. Centrum przedsiębiorczości, Warszawa 2010.

9. Daszkiewicz N., Internacjonalizacja małych i średnich przedsiębiorstw we współczesnej gospodarce, Wydawnictwo Scientific Publishing Group, Gdańsk 2004.

10. Glinkowska B., Kaczmarek B., Zarządzanie międzynarodowe i internacjonalizacja przedsiębiorstw. Teoria i praktyka, Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2016.

11. INTERNACJONALIZACJA POLSKICH PRZEDSIĘBIORSTW Z SEKTORA MŚP POPRZEZ EKSPORT.

12. Gorynia M., Strategie firm polskich wobec ekspansji inwestorów zagranicznych, PWE, Warszawa 2005.

Akty prawne:

Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług

(Dz. U. nr 54, poz. 535.).

Ustawa z dnia 2 lipca 2004 r. o swobodzie działalności gospodarczej

(Dz. U. nr 173, poz. 1807).

Strony internetowe:

http://stat.gov.pl/ (online: 03.04.2017).

Czubek H., Działania marketingowe przedsiębiorstwa na rynkach zagranicznych, www.ae.krakow.pl/~czubekh/MTG/wykladymtg/dzialmarket-hcz-1a.doc (online: 03.04.2017).

Student after graduation

In terms of knowledge:

- has in-depth and expanded knowledge of setting up an SME, with the basic EU law institutions relating to entrepreneurs; has knowledge of the characteristics of legal and social norms regulating the tax system and social institutions, including tax law and the sources of these standards, their specificity.

In terms of skills:

- has the ability to analyze the tax system in various EU countries with the ability to assess the strengths and weaknesses of the tax system of a European country, and the economic assumptions and objectives of the EU in the field of entrepreneurship

- is able to independently analyze the determinants of the assumptions of SMEs in European countries, implement practical solutions to social problems specific to the times of crisis in which we find ourselves. [K_U08]

- has the ability to prepare written works on SME issues in European countries with the use of basic concepts and theoretical approaches as well as various sources of obtaining information relevant to European studies. [K_U09]

- is able to individually and collectively prepare oral presentations in Polish and English on tax and economic issues of European countries and the European Union with the use of basic concepts and theoretical approaches as well as various sources of obtaining information relevant to the establishment and operation of SMEs in European countries.

In terms of competences:

- recognition of the importance of knowledge and the enrichment of professional experience throughout life.

- is able to correctly identify professional roles, build professional traditions and interact in a group in accordance with the principles of ethics.

- is able to cooperate in a group with a diverse structure and interests, performing various roles in it, initiate and define priorities for the implementation of a specific task for the public interest.

presentations, lectures, active participation in the classroom, final test