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Wyszukujesz frazę "Piątek, Edyta" wg kryterium: Autor


Wyświetlanie 1-5 z 5
Tytuł:
THE ROLE OF DATA IN THE VALUATION OF AN ENTERPRISE - THE COST OF EQUITY
Autorzy:
Piątek, Edyta
Powiązania:
https://bibliotekanauki.pl/articles/1818445.pdf
Data publikacji:
2020-01-22
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
cost of equity
fair market value
Opis:
The valuation of a company is a complex process and requires comprehensive knowledge. The decisions made at each stage have consequences for the next step. The first fundamental stage is to choose the standard of value that the valuer wants to determine. Only then is the appropriate valuation method selected. One of the further factors influencing the outcome of the valuation process is the cost of equity, which takes into account important parameters of the company's operation. It is the cost of equity that causes the most controversy and dilemmas. The research problem analyzed in the article is a way of calculating the cost of equity in  enterprise valuation. The example of a specific valuation indicates that the cost of capital cannot be a parameter (data item) covering all risks, but only those that cannot be programmed in cash flows. In the course of research works, the valuation of enterprise B organized in the form of a general partnership as of 29.08.2014 in connection with its contribution by the shareholders to the joint-stock company A as an in-kind contribution increasing the capital was performed. Due to the fact that there is a minority shareholder in joint-stock company A, there is a dilemma of choosing the right value and valuation method and the method of calculating the cost of equity. Neither the literature on the subject in this respect, nor the parties to the transaction, indicate a clear solution, especially as regards the value of the cost of equity.  
Źródło:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach; 2019, 49, 122; 71-78
2082-5501
Pojawia się w:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Economic and legal aspects of personal bankruptcy
Ekonomiczno-prawne aspekty upadłości konsumenckiej
Autorzy:
PIĄTEK, Edyta
Powiązania:
https://bibliotekanauki.pl/articles/435132.pdf
Data publikacji:
2019-09-01
Wydawca:
Uniwersytet Opolski
Tematy:
restructuring
bankruptcy
consumer
restrukturyzacja
bankructwo
upadłość konsumencka
Opis:
Przemiany polityczne, społeczne i gospodarcze, jakie nastąpiły w Polsce po 1989 r. przyniosły za sobą zasadnicze zmiany w zachowaniach ekonomicznych tzw. konsumentów, czyli osób fizycznych nieprowadzących działalności gospodarczej. Przed 1989 r. w warunkach gospodarki socjalistycznej nie funkcjonowała instytucja upadłości konsumenckiej, mimo że występowały niewypłacalne osoby fizyczne tj. niezdolne do regulowania swoich wymagalnych zobowiązań pieniężnych. Niewielka dostępność dóbr materialnych, powszechność zatrudnienia, bardzo ograniczona możliwość zadłużania się w drodze pożyczek i kredytów powodowały, że niewypłacalność nie miała istotnego znaczenia ekonomicznego w życiu polskiego społeczeństwa.
When a new act on bankruptcy law entered into force on 1 January 2016, it introduced changes in the scope of personal bankruptcy. The article points to the economic aspects of legal solutions provided for in the new regulation for indebted natural persons, significant on a micro and macro scale. At the same time, it points to the problems in the personal bankruptcy procedure, which had existed before the amended Act entered into force, and the problems encountered by debtors and courts in connection with these amendments. The article is based on the author's experience in preparing applications for filling for personal bankruptcy and interviews with the judges employed in the bankruptcy and restructuring section of District Courts. The results of the observations and conducted interviews were compared to practical cases which are the subject of bankruptcy applications studied as part of the research project.
Źródło:
Economic and Environmental Studies; 2019, 19, 3 (51); 265-278
1642-2597
2081-8319
Pojawia się w:
Economic and Environmental Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Public aid as part of the restructuring procedure: Private Creditor Test exemplified by limited liability company under restructuring
Pomoc publiczna w ramach postępowania restrukturyzacyjnego – Test prywatnego wierzyciela na przykładzie spółki z o.o. w restrukturyzacji
Autorzy:
PIĄTEK, Edyta
KONAT-STANIEK, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/435268.pdf
Data publikacji:
2018-06-01
Wydawca:
Uniwersytet Opolski
Tematy:
restructuring
creditor's test
de minimis aid
restrukturyzacja
test wierzyciela
pomoc de minimis
Opis:
When the new Restructuring Law entered into force on 1 January 2016, it opened a lot of possibilities for entrepreneurs to use aid for the purpose of keeping a company on the market. As part of the procedure, it is necessary to determine whether the granted aid does not constitute incompatible public aid that disrupts free market rules. The answer to this issue is provided by the private creditor test and the private investor test. The objective of the article is to present the developed method of a private creditor test for the restructuring of a company in which one of the authors participated as an auditor. The article presents the method which allows verification of justifiability of participation of a public creditor in the process of debtor restructuring. The method was developed on the basis of hitherto studies and practical experience of the authors. The Wilcox method was used in one of the test stages to assess property. The prepared method has been successfully applied in other cases of company restructuring, and the case presented in this article is used to explain the principles of operation.
Wejście w życie z dniem 1 stycznia 2016 roku nowej ustawy Prawo Restrukturyzacyjne dało wiele możliwości przedsiębiorcom do skorzystania z pomocy w celu utrzymania przedsiębiorstwa na rynku. W ramach tego postępowania konieczne jest ustalenie czy udzielona pomoc nie stanowi niedozwolonej pomocy publicznej zakłócającej reguły wolnego rynku. Odpowiedź na to daje przeprowadzenie testu prywatnego wierzyciela, testu prywatnego inwestora.
Źródło:
Economic and Environmental Studies; 2018, 18, 2; 795-807
1642-2597
2081-8319
Pojawia się w:
Economic and Environmental Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Risk factors for overweight and obesity in pre-school children
Autorzy:
Polak, Ewelina
Dereń, Katarzyna
Łuszczki, Edyta
Wyszyńska, Justyna
Piątek, Adriana
Mazur, Artur
Powiązania:
https://bibliotekanauki.pl/articles/454850.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Rzeszowski. Wydawnictwo Uniwersytetu Rzeszowskiego
Tematy:
child obesity
inheritance of obesity
causes of obesity
Opis:
Introduction. Obesity in children and adolescents is a growing problem in the 21st century. The epidemic of chronic non-communicable diseases resulting from obesity is currently one of the biggest problems of modern medicine. Excessive body weight is the result of a long-lasting imbalance between the amount of energy supplied and its expenditure. Energy regulation of the body is subject to both genetic and environmental factors. Among other things, due to this, the problem of excessive body weight is most severe in societies with a high degree of socio-economic development. The aim of this paper is to determine the influence of selected environmental and social factors on the occurrence of overweight and obesity in pre-school children. Material and methods. The study included pre-school children from south-eastern Poland. After obtaining the consent from parents, 200 children (87 boys, 113 girls) aged 3 to 6 years were examined. A questionnaire used for the research was derived from the program: European Pilot Study Evaluating the Influence of Local Promotional Activities on Prevention of Obesity in Pre-school Children. In the subjects, body weight was measured on an electronic scale three times and the body height was measured three times using a stadiometer. Obesity was determined according to the criteria developed by the International Obesity Task Force (IOTF). Results. The prevalence of overweight and obesity among children amounted to 6.4% in 3-year-olds, 11.3% in 4-year-olds, 17.7% in 5-year-olds, and 20.7% in 6-year-olds. A factor significantly increasing the risk of obesity among the examined girls and boys was the mother’s BMI index. Conclusion. Although knowledge about the factors that promote overweight and obesity is common, it is still a common health problem. Particular attention should be paid to the prevention of obesity in children of parents with a BMI above 30 kg m2. Early maternal education can change the lifestyle of the whole family.
Źródło:
European Journal of Clinical and Experimental Medicine; 2018, 1; 5-13
2544-2406
2544-1361
Pojawia się w:
European Journal of Clinical and Experimental Medicine
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Overexpression of genes involved in phytochelatin biosynthesis in Escherichia coli: effects on growth, cadmium accumulation and thiol level.
Autorzy:
Wawrzyńska, Anna
Wawrzyński, Adam
Gaganidze, Dali
Kopera, Edyta
Piątek, Katarzyna
Bal, Wojciech
Sirko, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/1041468.pdf
Data publikacji:
2005
Wydawca:
Polskie Towarzystwo Biochemiczne
Tematy:
cadmium
thiols
phytochelatin
glutathione
Opis:
In Escherichia coli, heterologous production of Schizosaccharomyces pombe phytochelatin synthase (PCS) along with overproduction of E. coli serine acetyltransferase (SAT) and γ-glutamylcysteine synthase (γECS) was achieved and resulted in the accumulation of phytochelatins in bacterial cells. Overproduction of either γECS alone or simultaneous production of all three proteins in bacterial cells were accompanied by reduced growth rate in liquid cultures. Interestingly, bacteria overproducing either γECS or both SAT and γECS (with elevated level of γ-glutamylcysteine but not of phytochelatins) were able to accumulate more cadmium per dry weight than the control. However, the most efficient cadmium accumulation was observed in bacteria with elevated levels of all three proteins: SAT, γECS and PCS. Therefore, "pushing" the entire pathway might be the most promising approach in modification of bacteria for potential bioremediation purposes because the level of intermediates, cysteine and glutathione, can limit the rate of production of phytochelatins. However, in such bacteria other metabolic process might become limiting for efficient growth.
Źródło:
Acta Biochimica Polonica; 2005, 52, 1; 109-116
0001-527X
Pojawia się w:
Acta Biochimica Polonica
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-5 z 5

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