DOCSLIB.ORG

Poland As the Destination for Business Services Centres

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text

Load more

KPMG in Poland Poland as the destination for Business Services Centres 2015 Edition kpmg.pl 2 | Section or Brochure name © 2015 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Poland as the destination for Business Services Centres | 3 Foreword Poland is one of the most attractive destinations for business service centres worldwide. Tholons in its report 2015 TOP 100 Outsourcing Destinations ranks Kraków as the 9th top service location worldwide. A recent report published by the Polish Information and Foreign Investment Agency and Hays shows that in Poland there are over 650 business service centres employing over 150,000 people. KPMG’s IT Outsourcing Service Provider Performance & Satisfaction Study published in March 2015 shows that Poland is the #2 location for IT outsourcing services according to the surveyed organisations, 450 polled in this survey worldwide. The importance of the service industry for the Polish economy has been also recognised by the Polish government and local authorities in cities that are attracting more and more investors. KPMG has dedicated global Shared Services and Outsourcing Advisory (SSOA) teams that service various companies, taking care of the entire lifecycle of business services centres, or outsourcing contracts, from design to implementation, and performance improvement. Many of our clients are making the decision on where to locate their global business centre, extend the existing business center, or they are redefining their global sourcing strategy. Our Polish team that is a part of the global SSOA practice supports many businesss services centers in Poland. Therefore, we have decided to prepare an updated version of our thorough report “Poland as a destination for shared services centres” that was published the very first time in 2008. We hope that our comprehensive information on the business environment in Poland and specific areas that are important for investors in business service centres will help them in a quick initial assessment of how Polish locations can meet their specific needs. We specifically present a diversity of large towns that can meet these requirements, showing also differences between these potential locations. We are aware that we may not have been able to answer all potential questions that could arise during the site selection process. Therefore, if there are any additional questions or issues that require further elaboration, our SSOA team in Poland is more than happy to provide you with the required support. Jerzy Kalinowski Partner, Management Consulting Head of Strategy & Operation Consulting © 2015 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), (“KPMG Cooperative International KPMG with affiliated firms member independent of network KPMG the of firm a member and company liability limited a Polish z o.o., Sp. KPMG 2015 © a Swiss entity. All rights reserved. reserved. rights All entity. a Swiss 4 | Section or Brochure name Table of content 1. Introduction 5 7. Salaries in SSC/BPO centres in Poland 95 1.1 Right location as a prerequisite for the 7.1 Methodology and general overview 95 success of a business services centre 5 7.2 Salary survey results by location 96 1.2 Goal of the report 5 8. About KPMG and KPMG in Poland 103 2. Why Poland attracts investors 7 8.1 Introduction 103 2.1 Introduction – information about Poland 7 8.2 SSOA (Shared Service and Outsourcing 2.2 Economy 9 Advisory) – KPMG services in setting 2.3 FDI and key investors in Poland 10 up and running SSCs 106 2.4 Infrastructure 12 8.3 KPMG services in setting up and 2.5 Officemarket in Poland 14 running SSCs 106 2.6 Human capital 16 Appendix: 2.7 Labour costs 17 9. Legal aspects of business operations 2.8 Legal aspects of employment in Poland 19 in Poland 113 3. Incentives for investors 21 9.1 Introduction – Polish and EU legal system 113 3.1 Investment phase 21 9.2 Forms of conducting business activity 113 3.1.1 Special Economic Zone (SEZ) 22 9.2.1 Freedom of economic activity 113 3.1.2 European Funds 22 9.2.2 Forms of conducting economic 3.1.3 Local authorities’ support 23 activity 113 3.2 Business operation phase 23 9.2.3 Incorporation of a company with 4. Poland as the destination for Business foreign participation 114 Services Centres 25 9.2.4 Participation in an existing 5. Business Services Centres in Poland 29 company 114 5.1 Examples of existing Shared 9.2.5 Branches and Representative Services/BPO Centres 30 Offices 114 5.1.1 arvato Polska 32 9.3 Real estate 114 5.1.2 IBM 34 9.3.1 General remarks 114 5.1.3 Indesit 35 9.3.2 Acquisition of real estate 5.1.4 MAN 36 by foreigners 115 5.1.5 OpusCapita 37 9.4 Contracts 115 5.1.6 Orange 38 9.4.1 Polish law of contracts 115 5.1.7 Oriflame 39 9.5 Foreign exchange law 115 5.1.8 UniCredit 40 9.6 Labour regulations (forms of employment) 115 5.1.9 Rockwell Automation 41 9.6.1 General 115 6. Key locations for Business Services Centres 43 9.6.2 Employment Contracts 116 6.1 Bydgoszcz 43 9.6.3 Major rules and regulations 6.2 Katowice 47 of employment 116 6.3 Kraków 51 10. Transfer pricing regulations in Poland 119 6.4 Lublin 55 10.1 General remarks 119 6.5 Łódź 59 10.2 Method and way of establishing 6.6 Olsztyn 63 the service fee 119 6.7 Poznań 67 10.3 Documentation requirements 120 6.8 Rzeszów 71 10.3.1 Transfer pricing documentation 120 6.9 Szczecin 75 10.3.2 Evidence confirming the receipt 6.10 Toruń 79 of services 120 6.11 Trójmiasto (the Tri-city) 83 10.3.3 Documentation to the so-called 6.12 Warszawa 87 low value adding services 120 6.13 Wrocław 91 10.4 Advance Pricing Agreements (APA) 120 10.5 Business restructurings 120 © 2015 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Poland as the destination for Business Services Centres | 5 1 Introduction services centres (SSCs) or business 1.1 Right location process outsourcing centres (BPOs), as a prerequisite and introduce new potential locations for the success for the consideration of investors. The report specifically covers the of a Business following subjects that are important for investors when selecting the Services Centre location for SSCs or BPOs: The location of the service site is of • why Poland attracts investors, fundamental importance not only from • key economic and political data for the cost point of view, but also from Poland, the perspective of availability of highly qualified people, investment incentives, • availability and cost of educated well-developed infrastructure and human capital, potential synergies that companies • grants and incentives available for may benefit from in the future. The investors, need to consider so many factors that influence the decision-making process • experiences of shared services makes it difficult for companies to centres already established in select the right location, especially in Poland, a dynamic growing market with strong • key potential locations and their competition. Additionally, limited access characteristics. to a talented pool of workers due to a worsening demographic situation is We also provide synthetic information usually mentioned by service providers on doing business in Poland. as well as advisers as a bigger barrier, In this report, we focus on information which may have an impact on the that we believe is of key importance for future of shared services centres and investors considering a shared services expansion of operations. centre set-up in the area of accounting, finance, IT or R&D. This data should 1.2 Goal of the also enable investors already operating report in Poland to conduct an initial analysis when they are planning to relocate Central and Eastern Europe has or expand with a more human capital already been recognised as a stable intensive part of their operations here. part of Europe, attracting investors In addition, we provide comprehensive with not only cost benefits, but also information on various aspects with increased political stability and associated with doing business in continuously developing infrastructure. Poland. Should any company interested As the largest country in the region, in setting up a SSC or BPO operation Poland offers probably the widest in Poland require any additional variety of benefits to foreign investors, information about the country, its which is why many multinational potential and its environment, KPMG companies have already established is eager to provide this information, a significant presence in Poland. assist in detailed location studies and help in any way it can in further steps The goal of this report is to present to successfully launch operations of Poland as a potential location for shared a new sourcing centre. © 2015 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Poland as the destination for Business Services Centres | 7 2 Why Poland attracts investors 2.1 Introduction – information about Poland Key facts • Population of 38.5 million Consumer • 6th largest market in the EU market • 36th largest market in the world • GDP of USD 552.2 billion (2014) • GDP growth of 54% from 2004 (up to 2014) • Public sector debt of 59.1% of the GDP Economy • Overall export of USD 870 445 million (2009-2013) • 10Y bonds yield of 3.11% (Aug 2014) • Reference rate of 1.5% Living standard • Gini index of 30.7% (2013) Source: KPMG in Poland © 2015 KPMG Sp.
Recommended publications
  • Bydgoszcz–Toruń

    Bydgoszcz–Toruń

    Świat Idei i Polityki Kamila Sierzputowska Bydgoszcz–Toruń. Historyczne podłoże konfliktu Streszczenie: Antagonizm Bydgoszczy i Torunia stanowi jeden z przykładów trwania sporu posiadającego wielowiekową historię. Pograniczne położenie oraz burzliwy rozwój gospodarczy miast regionu stanowią, w miar ę postępu współczesnych warunków politycznych oraz społeczno-gospodarczych, przyczyny podziałów, nietracących na aktualności. Dlatego historyczne związki obu miast, okoliczności ich powstania i rozwoju stanowią świadectwo niejednolitego charakteru wzajemnych relacji Bydgoszczy i Torunia. Jakkolwiek wiedza na te- mat genezy do dziś istniejącego antagonizmu bydgosko-toruńskiego posiada ważne znaczenie dla zrozumienia charakteru tego osobliwego sąsiedztwa, a dodatkowo stanowi istotny kapitał o znaczeniu poznaw- czym procesu kształtowania się aktualnych podziałów politycznych w regionie. Słowa kluczowe: Bydgoszcz, Toruń, rywalizacja, relacje polsko-krzy- żackie, prawo składu, polityka handlowa. Historyczne uwarunkowania stosunków bydgosko-toruńskich mają istotny wpływ na kształt wzajemnych relacji miast, w pew- nym sensie warunkują ich charakter oraz nasilenie, jak również dają jednoznaczną odpowiedź o podłoże zasadniczych powiązań, dysproporcji oraz różnic pomiędzy nimi. Podstawowym założeniem badawczym artykułu jest ustalenie historycznych przyczyn kon- fl iktu pomiędzy dwoma miastami, który stanowi jeden z głównych Kamila Sierzputowska: Bydgoszcz–Toruń. Historyczne podłoże konfl iktu 449 przykładów wielowiekowego funkcjonowania trwałych podziałów
  • Download Ralph Anker's CONNECT Presentation

    Download Ralph Anker's CONNECT Presentation

    Setting the scene: The European market CONNECT – Vilnius Monday 14 March 2016 Ralph Anker Chief Analyst anna.aero [email protected] What’s coming up … • Developments in Europe 2014-2016 • Passenger demand by country 2015 • European trends in S16 • Baltic states and airBaltic • LCC trends • easyJet, Ryanair and Wizz Air • Exchange rates • GDP forecasts • Conclusions 2 Developments in Europe 2014 • Legacy carriers still struggling for profitability • Etihad’s involvement in European carriers – Aer Lingus, Air Serbia, airberlin, Alitalia (pending) • Ryanair opens new bases including Athens (ATH), Brussels (BRU), Lisbon (LIS) and Rome (FCO) • easyJet opens new bases in Hamburg and Naples • Vueling grows outside of Spain (turns 10 on 1 July) • Norwegian’s long-haul expansion with 787s • germanwings completing Lufthansa network transfer • Wizz Air up to 20 bases (10th birthday celebrated) • Turkish Airlines still growing at IST – Growing secondary hub at SAW (taking on Pegasus) 3 Developments in Europe 2015 • Cheap fuel!!! • Many legacy carriers still struggling for profitability • Alitalia rescue by Etihad Airways approved • Lufthansa/germanwings/Eurowings evolution • IAG trying to acquire Aer Lingus • Gone: Cyprus Airways, eurolot, Air Lituanica, Estonian Air • Mixed response to growth of MEB3 carriers • Ryanair new bases in Berlin SXF, Bratislava, Copenhagen and Ponta Delgado • easyJet new bases in Amsterdam, Porto • Wizz Air new bases in Debrecan, Kosice, Lublin • Turkish Airlines still growing – over 240 routes 4 Developments in Europe
  • Champion Brands to My Wife, Mercy the ‘Made in Germany’ Champion Brands Nation Branding, Innovation and World Export Leadership

    Champion Brands to My Wife, Mercy the ‘Made in Germany’ Champion Brands Nation Branding, Innovation and World Export Leadership

    The ‘Made in Germany’ Champion Brands To my wife, Mercy The ‘Made in Germany’ Champion Brands Nation Branding, Innovation and World Export Leadership UGESH A. JOSEPH First published 2013 by Gower Publishing Published 2016 by Routledge 2 Park Square, Milton Park, Abingdon, Oxon OX14 4RN 711 Third Avenue, New York, NY 10017, USA Routledge is an imprint of the Taylor & Francis Group, an informa business Copyright © Ugesh A. Joseph 2013 Ugesh A. Joseph has asserted his right under the Copyright, Designs and Patents Act, 1988, to be identified as the author of this work. Gower Applied Business Research Our programme provides leaders, practitioners, scholars and researchers with thought provoking, cutting edge books that combine conceptual insights, interdisciplinary rigour and practical relevance in key areas of business and management. All rights reserved. No part of this book may be reprinted or reproduced or utilised in any form or by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without permission in writing from the publishers. Notice: Product or corporate names may be trademarks or registered trademarks, and are used only for identification and explanation without intent to infringe. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library. The Library of Congress has cataloged the printed edition as follows: Joseph, Ugesh A. The ‘Made in Germany’ champion brands: nation branding, innovation and world export leadership / by Ugesh A. Joseph. pages cm Includes bibliographical references and index. ISBN 978-1-4094-6646-8 (hardback: alk.
  • Wykaz Pociągów Kursujących Dodatkowo W Okresie Letnich Wakacji Uruchamianych W Rozkładzie Jazdy 2011/12 Stan Na Dzieo 24 V 2012

    Wykaz Pociągów Kursujących Dodatkowo W Okresie Letnich Wakacji Uruchamianych W Rozkładzie Jazdy 2011/12 Stan Na Dzieo 24 V 2012

    Wykaz pociągów kursujących dodatkowo w okresie letnich wakacji uruchamianych w rozkładzie jazdy 2011/12 Stan na dzieo 24 V 2012 Kategoria Numer L p Nazwa Relacja Terminy kursowania Stacje pośrednie Uwagi pociągu pociągu 30 VI–2 IX w ⑥, ⑦ oraz 28,29 IV, 5,6 V, 7,10 VI, 1 EIC 18400/1 Błękitna Fala Warszawa Wsch – Świnoujście Kutno, Konin, Poznao, Szczecin, Międzyzdroje 15 VIII 30 VI–2 IX w ⑥, ⑦ oraz 28,29 IV, 5,6 V, 7,10 VI, 2 EIC 81402/3 Błękitna Fala Świnoujście – Warszawa Wsch Międzyzdroje, Szczecin, Poznao, Konin, Kutno 15 VIII Kutno, Bydgoszcz, Tczew, Gdaosk, Sopot, Gdynia, 3 Ex 15401 Jantar Warszawa Wsch. – Hel 30 VI–1 IX codziennie Władysławowo Władysławowo, Gdynia, Sopot, Gdaosk, Tczew, Bydgoszcz, 4 Ex 51400/1 Jantar Hel – Warszawa Wsch. 1 VII–2 IX codziennie Kutno Katowice, Sosnowiec, Warszawa, Ciechanów, Iława, 5 Ex 48412/3 Szanty Bielsko Biała Gł. – Kołobrzeg 30 VI–1 IX w ①–⑥ Malbork, Tczew, Gdaosk, Sopot Sopot, Gdaosk, Tczew, Malbork, Iława, Ciechanów, 6 Ex 84412/3 Szanty Kołobrzeg – Bielsko Biała Gł. 30 VI–1 IX w ①–⑤, ⑦ Warszawa, Sosnowiec, Katowice 7 Ex 18413 Szkuner Warszawa Zach. – Kołobrzeg 1 VII–1 IX w ⑦ Ciechanów, Iława, Malbork, Tczew, Gdaosk, Sopot 8 Ex 81412 Szkuner Kołobrzeg – Warszawa Zach. 1 VII–1 IX w ⑥ Sopot, Gdaosk, Tczew, Malbork, Iława, Ciechanów 9 Ex 14410/1 Wisła Warszawa Wsch. – Wisła Głębce 30 VI–2 IX w ⑥, ⑦ oraz 15 VIII oprócz 25 XII Sosnowiec, Katowice, Bielsko Biała, Ustroo 10 Ex 41410/1 Wisła Wisła Głębce – Warszawa Wsch. 30 VI–2 IX w ⑥, ⑦ oraz 15 VIII oprócz 25 XII Ustroo, Bielsko Biała, Katowice,
  • Sosnowiec Waste Water Treatment

    Sosnowiec Waste Water Treatment

    ISPA PRESS RELEASE No.: 2003/PL/16/P/PE/039 Measure title: Sosnowiec waste water treatment Authority responsible for implementation (as defined at Section II (2) of Annex III.2) Name: Ministry of the Environment Address: ul.Wawelska 52/54 00-922 Warsaw (responsible for supervision of the implementing agency) Name: National Fund for Environmental Protection and Water Management Address: Konstruktorska 3A 00-673 Warsaw, Poland (responsible for preparation of the project, supervision of tendering and contracting and monitoring of the progress of the project) Name: City of Sosnowiec Address: ul. Zwycięstwa 20 41-200 Sosnowiec, Poland (responsible for all technical aspects of the implementation of the project) Final beneficiary Name: City of Sosnowiec Address: ul. Zwycięstwa 20 41-200 Sosnowiec, Poland Location Region: Silesia Description The project is a waste water collection and treatment investment covering a population of over 130 000 in three cities, Sosnowiec, Katowice and Mysłowice, all within the industrial agglomeration in Silesia, the most heavily industrialised region of Poland. The project is located in the catchment of the Biala Przemsza and Czarna Przemsza rivers. The southern districts of the Sosnowiec municipality, western districts of the Katowice municipality and almost the whole municipality of Mysłowice are not connected to a waste water system which meets the standards set by EC and Polish legislation. The waste water originating in these residential areas is discharged to the Bobrek and Czarna Przemsza rivers directly or after inadequate treatment generating a daily load of BOD of over 10 tonnes per day. The Czarna Przemsza river is effectively an open sewer crossing the city.
  • Liste-Exploitants-Aeronefs.Pdf

    Liste-Exploitants-Aeronefs.Pdf

    EN EN EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, XXX C(2009) XXX final COMMISSION REGULATION (EC) No xxx/2009 of on the list of aircraft operators which performed an aviation activity listed in Annex I to Directive 2003/87/EC on or after 1 January 2006 specifying the administering Member State for each aircraft operator (Text with EEA relevance) EN EN COMMISSION REGULATION (EC) No xxx/2009 of on the list of aircraft operators which performed an aviation activity listed in Annex I to Directive 2003/87/EC on or after 1 January 2006 specifying the administering Member State for each aircraft operator (Text with EEA relevance) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC1, and in particular Article 18a(3)(a) thereof, Whereas: (1) Directive 2003/87/EC, as amended by Directive 2008/101/EC2, includes aviation activities within the scheme for greenhouse gas emission allowance trading within the Community (hereinafter the "Community scheme"). (2) In order to reduce the administrative burden on aircraft operators, Directive 2003/87/EC provides for one Member State to be responsible for each aircraft operator. Article 18a(1) and (2) of Directive 2003/87/EC contains the provisions governing the assignment of each aircraft operator to its administering Member State. The list of aircraft operators and their administering Member States (hereinafter "the list") should ensure that each operator knows which Member State it will be regulated by and that Member States are clear on which operators they should regulate.
  • Aviation Law 2017 5Th Edition

    Aviation Law 2017 5Th Edition

    ICLG The International Comparative Legal Guide to: Aviation Law 2017 5th Edition A practical cross-border insight into aviation law Published by Global Legal Group, with contributions from: Advokatfirman Eriksson & Partners AB Kubes Passeyrer Attorneys at Law Alexander Holburn Beaudin + Lang LLP Locke Lord (UK) LLP ARNECKE SIBETH Maples and Calder Arnold & Porter Kaye Scholer LLP McAfee & Taft, A P.C. Azmi & Associates MMMLegal Legal Counsels Cervantes Sainz, S.C. Mori Hamada & Matsumoto Christodoulou & Mavrikis Inc. ONV LAW Clyde & Co PRIMUS attorneys at law Condon & Forsyth LLP Salazar & Asociados DDSA – De Luca, Derenusson, Sayenko Kharenko Schuttoff e Azevedo Advogados Studio Pierallini Dingli & Dingli Law Firm Ventura Garcés & López-Ibor Abogados GDP Advogados VISCHER AG GRATA International The International Comparative Legal Guide to: Aviation Law 2017 General Chapters: 1 The Use of Personal Data in the Commercial Aviation Industry – Alan D. Meneghetti, Locke Lord (UK) LLP 1 2 The Aviation Industry – Constant Change Leading to Tales of the Unexpected – Philip Perrotta, Arnold & Porter Kaye Scholer LLP 5 Contributing Editors Alan D. Meneghetti, Locke 3 Digital Signatures, Subordinations and Drones – Erin M. Van Laanen & Brian A. Burget, Lord (UK) LLP and Philip Perrotta, Arnold & Porter McAfee & Taft, A P.C. 10 Kaye Scholer LLP 4 The Need to Extend WALA’s Presence in the Airport Industry – Alan D. Meneghetti & Michael Siebold, Sales Director Worldwide Airports Lawyers Association (WALA) 15 Florjan Osmani Account Directors Oliver Smith, Rory Smith Country Question and Answer Chapters: Sales Support Manager Paul Mochalski 5 Austria Kubes Passeyrer Attorneys at Law: Dr. David Kubes & Mag. Marko Marjanovic 17 Sub Editor Nicholas Catlin 6 Bolivia Salazar & Asociados: Sergio Salazar-Machicado & Ignacio Salazar-Machicado 23 Senior Editor Rachel Williams 7 Brazil DDSA – De Luca, Derenusson, Schuttoff e Azevedo Advogados: Ana Luisa Castro Cunha Derenusson 30 Chief Operating Officer Dror Levy 8 Canada Alexander Holburn Beaudin + Lang LLP: Michael Dery & Darryl G.
  • A Short History of Poland and Lithuania

    A Short History of Poland and Lithuania

    A Short History of Poland and Lithuania Chapter 1. The Origin of the Polish Nation.................................3 Chapter 2. The Piast Dynasty...................................................4 Chapter 3. Lithuania until the Union with Poland.........................7 Chapter 4. The Personal Union of Poland and Lithuania under the Jagiellon Dynasty. ..................................................8 Chapter 5. The Full Union of Poland and Lithuania. ................... 11 Chapter 6. The Decline of Poland-Lithuania.............................. 13 Chapter 7. The Partitions of Poland-Lithuania : The Napoleonic Interlude............................................................. 16 Chapter 8. Divided Poland-Lithuania in the 19th Century. .......... 18 Chapter 9. The Early 20th Century : The First World War and The Revival of Poland and Lithuania. ............................. 21 Chapter 10. Independent Poland and Lithuania between the bTwo World Wars.......................................................... 25 Chapter 11. The Second World War. ......................................... 28 Appendix. Some Population Statistics..................................... 33 Map 1: Early Times ......................................................... 35 Map 2: Poland Lithuania in the 15th Century........................ 36 Map 3: The Partitions of Poland-Lithuania ........................... 38 Map 4: Modern North-east Europe ..................................... 40 1 Foreword. Poland and Lithuania have been linked together in this history because
  • My Personal Callsign List This List Was Not Designed for Publication However Due to Several Requests I Have Decided to Make It Downloadable

    My Personal Callsign List This List Was Not Designed for Publication However Due to Several Requests I Have Decided to Make It Downloadable

    - www.egxwinfogroup.co.uk - The EGXWinfo Group of Twitter Accounts - @EGXWinfoGroup on Twitter - My Personal Callsign List This list was not designed for publication however due to several requests I have decided to make it downloadable. It is a mixture of listed callsigns and logged callsigns so some have numbers after the callsign as they were heard. Use CTL+F in Adobe Reader to search for your callsign Callsign ICAO/PRI IATA Unit Type Based Country Type ABG AAB W9 Abelag Aviation Belgium Civil ARMYAIR AAC Army Air Corps United Kingdom Civil AgustaWestland Lynx AH.9A/AW159 Wildcat ARMYAIR 200# AAC 2Regt | AAC AH.1 AAC Middle Wallop United Kingdom Military ARMYAIR 300# AAC 3Regt | AAC AgustaWestland AH-64 Apache AH.1 RAF Wattisham United Kingdom Military ARMYAIR 400# AAC 4Regt | AAC AgustaWestland AH-64 Apache AH.1 RAF Wattisham United Kingdom Military ARMYAIR 500# AAC 5Regt AAC/RAF Britten-Norman Islander/Defender JHCFS Aldergrove United Kingdom Military ARMYAIR 600# AAC 657Sqn | JSFAW | AAC Various RAF Odiham United Kingdom Military Ambassador AAD Mann Air Ltd United Kingdom Civil AIGLE AZUR AAF ZI Aigle Azur France Civil ATLANTIC AAG KI Air Atlantique United Kingdom Civil ATLANTIC AAG Atlantic Flight Training United Kingdom Civil ALOHA AAH KH Aloha Air Cargo United States Civil BOREALIS AAI Air Aurora United States Civil ALFA SUDAN AAJ Alfa Airlines Sudan Civil ALASKA ISLAND AAK Alaska Island Air United States Civil AMERICAN AAL AA American Airlines United States Civil AM CORP AAM Aviation Management Corporation United States Civil
  • Functioning of Selected Airports in Poland

    Functioning of Selected Airports in Poland

    Scientific Journal of Silesian University of Technology. Series Transport Zeszyty Naukowe Politechniki Śląskiej. Seria Transport Volume 112 2021 p-ISSN: 0209-3324 e-ISSN: 2450-1549 DOI: https://doi.org/10.20858/sjsutst.2021.112.11 Journal homepage: http://sjsutst.polsl.pl Article citation information: Macioszek, E. Functioning of selected airports in Poland. Scientific Journal of Silesian University of Technology. Series Transport. 2021, 112, 135-144. ISSN: 0209-3324. DOI: https://doi.org/10.20858/sjsutst.2021.112.7.11 Elżbieta MACIOSZEK1 FUNCTIONING OF SELECTED AIRPORTS IN POLAND Summary. Nowadays, air transport is treated as a dynamically developing sector of the world economy. The technological solutions used in this kind of transport are highly advanced; thus, generate high costs, ranging from research through production to the implementation phase. Due to its technological advancement, air transport has several significant advantages over other kinds of transport. This paper presents the characteristics of selected airports in Poland together with statistical data characterising the functioning of the airports. In addition, the plans in recent years regarding the development of air transport infrastructure in Poland were summarised. Keywords: transportation, air transport, civil engineering and transportation 1. INTRODUCTION Air transport is the fastest and safest kind of transport for people and goods in the world. The importance of air transport on a global scale is constantly growing. The increase in the share of this kind of transport is majorly responsible for the development trends and intensification of international economic relations, as well as for the use of foreign investment capital and the generation of a high percentage in the tourism sector.
  • Gmina Ożarowice Pakiet Informacyjny

    Gmina Ożarowice Pakiet Informacyjny

    Gmina Ożarowice Pakiet informacyjny Ożarowice, wrzesień 2020 r. Spis treści I. Podstawowe informacje.........................................................................................................................3 A. Dane teleadresowe .......................................................................................................................3 B. Charakterystyka Emitenta .............................................................................................................3 II. Program emisji obligacji ........................................................................................................................6 III. Sytuacja finansowa emitenta ...............................................................................................................6 A. Dane z wykonania budżetów oraz uchwały budżetowe..................................................................6 B. Opinia RIO o możliwości spłaty zadłużenia z tyt. emisji obligacji ....................................................6 I. Podstawowe informacje A. Dane teleadresowe Emitentem obligacji jest Gmina Ożarowice znajdująca się w województwie śląskim. Przedstawicielem Gminy jest Wójt, pan Grzegorz Czapla. Jednostka ma swoją siedzibę w Urzędzie Gminy, mieszczącym się przy ul. Dworcowej 15, 46-625 Ożarowice. Z Urzędem można skontaktować się telefonicznie, pod numerem (32) 393 28 60 lub drogą elektroniczną pod adresem [email protected]. B. Charakterystyka Emitenta Gmina Ożarowice to gmina wiejska, położona w województwie śląskim,
  • Information Systems in Management

    Information Systems in Management

    INFORMATION SYSTEMS IN MANAGEMENT Systemy informatyczne w zarz ądzaniu Vol. 6 2017 No. 1 Quarterly Information Systems in Management Primary version of the journal is an electronic version. Editor Department of Informatics, Warsaw University of Life Sciences − SGGW Editorial Committee Dr hab. in ż. Arkadiusz Orłowski – Editor-in-Chief Dr Piotr Łukasiewicz – Executive Editor Dr in ż. Tomasz Z ąbkowski − Scientific Editor Prof. nadzw. Kris Gaj – Linguistic Editor Dr hab. Wiesław Szczesny – Statistical Editor Editorial Council Dr Oguz Akpolat − Mugla Sitki Kocman University, Turkey Prof. dr hab. in ż. Ryszard Budzi ński – Uniwersytet Szczeci ński Prof. dr hab. Witold Chmielarz – Uniwersytet Warszawski Dr hab. in ż. Leszek Chmielewski – Szkoła Główna Gospodarstwa Wiejskiego w Warszawie Prof. Jeretta Horn Nord − Oklahoma State University, USA Prof. Frederick G. Kohun – Robert Morris University, USA Prof. Yuiry Kondratenko – Black Sea State University, Ukraina Prof. Alex Koohang − Middle Georgia State College, USA Prof. Vassilis Kostoglou − Alexander Technological Educational Institute of Thessaloniki, Greece Prof. dr hab. Marian Nied źwiedzi ński – Uniwersytet Łódzki Dr hab. in ż. Arkadiusz Orłowski – Szkoła Główna Gospodarstwa Wiejskiego w Warszawie – Chairman Dr hab. in ż. Joanna Paliszkiewicz – Szkoła Główna Gospodarstwa Wiejskiego w Warszawie Prof. Kongkiti Phusavat − Kasetsart University Bangkok, Thailand Prof. Josu Takala − University of Vaasa, Finland Dr hab. in ż. Ludwik Wicki – Szkoła Główna Gospodarstwa Wiejskiego w Warszawie Prof. dr hab. in ż. Antoni Wili ński – Zachodniopomorski Uniwersytet Technologiczny w Szczecinie Address of the Editor Faculty of Applied Informatics and Mathematics, WULS − SGGW ul. Nowoursynowska 166, 02-787 Warszawa, Poland e-mail: [email protected], www.ism.wzim.sggw.pl ISSN: 2084-5537 Wydawnictwo SGGW ul.