<?xml version="1.0" encoding="utf-8"?>
<?xml-stylesheet href="client.xsl" type="text/xsl"?>
<article article-type="other">
<front>
<journal-meta>
<journal-id/>
<issn/>
<banner>
<href>banner.jpg</href>
<size width="100%"/>
</banner>
</journal-meta>
<article-meta>
<copyright></copyright>
<title-group>
<article-title>Chosen Financial Aspects of Reverse Logistics Processes in Poland</article-title>
</title-group>

<author>Agata Mesjasz-Lech</author>

<aff>Czestochowa University of Technology, Poland</aff>

</article-meta></front>
<body>
<abstract>
<title>ABSTRACT</title>
<p>Government instruments of environmental protection play an important role in the creation of efficient and effective waste management systems. Analysis of the impact of environmental instruments for environmental activity can, therefore, widely support decision process in this regard. The goal of the article is to identify the dependencies between outlays on fixed assets for environmental protection and quantity of waste subjected to different methods of dealing with them. There are three groups of potential  independent variables distinguished: variables that determine the quantity of waste generated during the year and recovered, treated or temporarily stored, variables that determine achieved levels of recycling, variables that determine -the quantity of municipal waste collected selectively by type. Among the dependent variables were following variables specified: 1) Total outlays on fixed assets for environmental protection; 2) Level of outlays on fixed assets for environmental protection for protection of air and climate; 3) Level of outlays on fixed assets for environmental protection for waste management. The data for years 2005-2012 were analyzed, in relation to particular voivodeships in Poland.  Model parameters were estimated by ordinary least squares method, and appropriate test were done.</p>
<p><italic>Keywords:</italic> Reverse logistics, Waste management, Outlays on fixed assets for environmental protection, Waste, Waste management.</p>
</abstract>
<fpdf>
<href>pdflogo.jpg</href>
<hpdf>DE4C488</hpdf>
</fpdf>
</body>
</article>
