Temat: statements - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Wykorzystanie audytu finansowego w procesie efektywnego zarządzania
Use of the financial audit in the process of effective management
Autorzy:: Fiałkowska, A.
Parkitna, A.
Powiązania:: https://bibliotekanauki.pl/articles/326280.pdf
Data publikacji:: 2015
Wydawca:: Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:: efektywność
badanie efektywności
audyt
sprawozdawczość finansowa
efficiency
effectiveness study
audit
financial statements
Opis:: Przez badanie efektywności na podstawie sprawozdań finansowych można dostrzec, czy organizacja ma predyspozycje do kontynuowania dotychczasowej działalności nie tylko w przedsiębiorstwach, które z litery prawa mają taki obowiązek. Punktem wyjścia rozważań są różne ujęcia efektywności oraz specyfika badania sprawozdań finansowych. Problematyka ta zyskuje w dzisiejszych czasach na ważności, dlatego też teoretycznie potrzebna i praktycznie użyteczna staje się ocena efektywności, jako znaczące narzędzie analizy przedsiębiorstwa. Wobec powyższego celem artykułu jest wykazanie przydatności audytu finansowego do podniesienia efektywności zarządzania przedsiębiorstwem.
By studying the effectiveness of based on financial statements, you can be seen: Is the organization or has a predisposition to continue its current operations. Not only in companies which the letter of the law have such an obligation. The starting point for considerations there are various shots of efficiency and specificity of auditing. This problem nowadays is gaining in importance. Therefore, needed theoretically and practically useful it becomes to evaluate the effectiveness as a significant tool for business analysis. Therefore, the aim of this work is to demonstrate the usefulness of a financial audit to improve the efficiency of enterprise management
Źródło:: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2015, 80; 121-131
1641-3466
Pojawia się w:: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: The investment policy of Polish non-financial enterprises in the financial era
Autorzy:: Rydzewska, Alina
Powiązania:: https://bibliotekanauki.pl/articles/1931604.pdf
Data publikacji:: 2020
Wydawca:: Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:: investment policy
financialization
analysis of financial statements
polityka inwestycyjna
finansjalizacja
analiza sprawozdań finansowych
Opis:: Purpose: The purpose of this article is to examine whether non-financial enterprises operating in Poland show signs of investment policy financialization. Design/methodology/approach: This study uses the method of analysing indicators that identify the structure of financial assets and profitability from financial activities. For this purpose, the financial statements of non-financial enterprises published by the Statistics Poland for the years 2010-2018. Findings: The research shows that, in relation to Polish non-financial enterprises, one cannot talk about the financialization of investment activities. Admittedly, financial asset structure indicators showed an upward trend, but the reason was the acquisition of subsidiaries. The increase in the measures presented was not associated with an increase in profitability from financial activities. The indicators identifying the profitability of the financial sphere show that it generates negative income, which is covered by operating income. Research limitations/implications: Financialization is a developing phenomenon. The presented research covered the years 2010-2018, therefore research on the discussed issue should be continued. Originality/value: According to the traditional approach, the purpose of non-financial enterprises is to generate long-term profit (income) from operational and investment activities. As a result of phenomena associated with financialization, enterprises limit operating activities, especially long-term investment, to short-term financial activities. So they change the investment policy by shifting the capital allocation preference from tangible assets to riskier, but also more profitable financial assets. The originality of the article is associated with the analysis of investment policy in the field of financial investments in relation to enterprises operating in Poland.
Źródło:: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 142; 273-283
1641-3466
Pojawia się w:: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: The financing structure of Polish non-financial enterprises in the face of financialisation challenges
Autorzy:: Rydzewska, Alina
Powiązania:: https://bibliotekanauki.pl/articles/1931605.pdf
Data publikacji:: 2020
Wydawca:: Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:: financing structure
financialization
analysis of financial statements
struktura finansowania
finansjalizacja
analiza sprawozdań finansowych
Opis:: Purpose: The aim of this article was to examine whether financialization phenomena affected the financing structure of non-financial enterprises operating in Poland. Changes in the financing structure in the era of financialization are manifested by the growing share of debt (foreign capital), the increase in the importance of securities while reducing the share of credit as sources of financing business activities and the growing involvement of (passive) derivatives. Design/methodology/approach: The analysis was conducted on the basis of indicators identifying the share of foreign capital in total liabilities, the structure of passive financial instruments and the structure of passive derivatives. Findings: Based on the empirical analysis, it was found that the phenomenon of the financing structure of financialization is not noticeable on the example of the surveyed business entities. The share of foreign capital in total liabilities of enterprises in 2010-2018 was around 0.5. In the financial assessment, it is the optimal financing structure. Research limitations/implications: Financialization is a developing phenomenon. The presented research covered the years 2010-2018, therefore research on the discussed issue should be continued. Originality/value: The originality of the article is associated with the analysis of the increase in the importance of debt in financing operations in relation to enterprises in Poland, including by industry.
Źródło:: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 142; 263-272
1641-3466
Pojawia się w:: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: Mission statements and values of Polish non-profit organisations
Autorzy:: Seiler, Bartosz
Bortnowska, Hanna
Powiązania:: https://bibliotekanauki.pl/articles/2033068.pdf
Data publikacji:: 2020
Wydawca:: Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:: mission statements
values
organizational identity
non-profit organisation
professionalization
deklaracje misji
wartości
tożsamość organizacyjna
organizacja non-profit
profesjonalizacja
Opis:: Introduction/background: Non-profit organisations are geared towards achieving public goals. They are very capable of formulating missions, the formal manifestation of which is a mission statement. A mission statement can be viewed as an element of the expression of organizational identity. An analysis of mission statements can be one way to determine a non-profit organization’s raison d'être, priorities, course of action, etc. Their axiological system may also be described on this basis. Aim of the paper: The aim of the article was to answer the following research questions: What activities do non-profit organisations expose in their mission statements? What beneficiaries do non-profit organisations indicate in their mission statements? What values do non-profit organisations profess in their mission statements, and what values are declared by their leaders? What are the motives for non-profit organisations to formulate mission statements? Materials and methods: In the study, the mission statements of 320 Polish non-profit organisations were examined. A certain limitation of the research was the purposeful selection of the sample, resulting from the fact that a significant part of Polish NPOs have no formulated missions. The text content of these mission statements was analysed using IRAMUTEQ software. To obtain additional data, as well as to enable its triangulation, supplementary questionnaire surveys were sent out to the leaders of these 320 non-profit entities. Results and conclusions: The studies allowed the authors to fill in the research gap concerning the mission statements of Polish NPOs, the goals of their formulation, as well as the values they contain. It was found that the formulation of mission statements served non-profit organisations mainly to communicate with the society. In fewer cases, it was part of the strategic management process. In the disclosed mission statements, non-profit organisations communicated their goals, forms of activity, clients and core values. Research also showed that analyses of the content of mission statements can be an important source of knowledge about non-profit organisations, including their axiological system. Literature emphasises that these organisations are value-driven, but examples of the values and their prevalence are rarely explored. To identify values professed by non-profit entities, Whitman’s (2009) catalogue was used, supplemented – as a result of the conducted research – with additional social values. The presence of economic values in mission statements and leaders' declarations was also tested, having been analysed in the context of economisation and professionalisation in the third sector. It was demonstrated that economic values are important for non-profit organisations, although they are not as strongly prioritised as social values.
Źródło:: Organizacja i Zarządzanie : kwartalnik naukowy; 2020, nr 4; 117-146
1899-6116
Pojawia się w:: Organizacja i Zarządzanie : kwartalnik naukowy
Dostawca treści:: Biblioteka Nauki

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