Social attitudes as the factor of growing liability insurance claims – study of Polish market in context of global trends

Ilona Kwiecien, Ewa Poprawska and Anna Jedrzychowska

Business and Economic Horizons (BEH), 2014, vol. 10, issue 01, 25

Abstract: Appraising projects with intergenerational effects is a complex task, incorporating the issue of bringing future impacts to present value. This is usually achieved by applying the discount factor. However, the choice of discount rate to intergenerational context faces multiple technical and moral problems. The paper analyses a theoretical rationale behind the concept of intergenerational discount rate and preliminary assessment of intergenerational discount rate level in Poland based on survey done in 2012 among Finance & Insurance Faculty students at University of Economics in Katowice showing the decline in the value of discount rates with time.

Keywords: Agribusiness; Agricultural Finance (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ags:pdcbeh:245862

DOI: 10.22004/ag.econ.245862

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