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Tytuł:
Utilization of capital resources in farms with the predominance of crop production in Poland on the example of Dolnośląskie Voivodeship
Wykorzystanie zasobów kapitału w gospodarstwach rolnych z przewagą produkcji roślinnej w Polsce na przykładzie województwa donośląskiego
Autorzy:
Tarnowska, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/434782.pdf
Data publikacji:
2016
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
fixed assets
current assets
farms
capital utilization
Opis:
The aim of the article was to evaluate the utilization of capital factor in farms with the dominant crop production. Such farms occur in Poland in Dolnośląskie Voivodeship. This voivodeship, despite very favorable natural conditions, has weaker and weaker production results compared to other parts of the country. There were used data from mass research (CSO, FADN) and own research conducted in 2013 on a sample of 282 farms from Dolnośląskie Voivodeship. Using survey and literature a material was gathered which was analyzed by simple statistical methods. Studies have shown that farms in the voivodeship have outdated production assets and were underfunded. EU subsidies are spent primarily on current activities and investments are financed mainly from loans. Furthermore, the capital of farms in the voivodeship is characterized by lower productivity than the capital of farms in the country as a whole. It is therefore used in a worse way.
Źródło:
Biblioteka Regionalisty; 2016, 16; 111-132
2081-4461
Pojawia się w:
Biblioteka Regionalisty
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Freezing of assets as part ot the fight against economic crime, including financial crime
Autorzy:
Kochańczyk, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/2078099.pdf
Data publikacji:
2022-06-29
Wydawca:
Wyższa Szkoła Biznesu w Dąbrowie Górniczej
Tematy:
economic crime
assets
Police
freezing of assets
security
Opis:
The concept of economic crime has been used in the legislation of many countries for over 90 years. In Poland, as a result of systemic changes at the turn of the 1980s and 1990s, this type of crime evolved. Criminals from this period, taking advantage of such factors as the lack of appropriate legislation, services unprepared for a new type of threats, the possibility of free movement between former socialist countries, and countries in Western Europe, created many groups dealing with illegal activities aimed at the economic sphere, be it private or state entities. Taking into account the specificity of acts falling within the scope of economic crime as well as the scale of the damage caused, the prosecution of perpetrators is not as effective as in criminal offenses. One of the most effective tools used in the fight against “white-collar” criminals is freezing of assets. Such actions are very important, because only in 2020 in Poland, as a result of economic investigations by special services, losses of the State Treasury estimated at over PLN 20 billion were revealed.
Źródło:
Security Forum; 2022, 6, 1; 93-103
2544-1809
Pojawia się w:
Security Forum
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Intangible assets and some accounting-related issues
Autorzy:
Hasprová, Olga
Powiązania:
https://bibliotekanauki.pl/articles/951072.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
Czech accounting system
intangible assets
Opis:
The paper deals with the specification and issues related to the valuation of intangible assets pursuant to Czech accounting principles and IAS/IFRS. The character of these assets, together with the rules for their classification and accounting, reveal quite a few potential problems with their projection into the accounting books of business entities. The potential differences amongst the approaches applied within the framework of the above mentioned accounting systems result in a different predication and perception which considerably affects the basic financial parameters taken out of the accounting books and used for managerial decision-making. Finally, the issues resulting from the nature of these assets are presented that are common for both accounting systems.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 2 (15); 48-63
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The correlation between the distribution of tourism assets and the location of tourist accommodation in Łódź Province
Autorzy:
Żakowska, Sylwia
Podhorodecka, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/627964.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
tourism asset
natural assets
cultural assets
tourist accommodation
tourism
Spearman’s rank correlation
Opis:
This article presents the correlation between natural and non-natural tourism assets and the distribution of tourist accommodation in the 24 powiats (districts) of Łódź Province. The authors, having divided these assets into natural and non-natural, discusses their occurrence in individual powiats. Next, tourist accommodation in Łódź Province is described, along with a presentation of statistical data. An important part of the paper is the presentation of the research results obtained by means of the point bonitation method. At the final stage, Spearman rank correlation coefficients is calculated, showing the strength of the relationship between selected tourism assets and the distribution of tourist accommodation.
Źródło:
Turyzm; 2018, 28, 2; 73-84
0867-5856
2080-6922
Pojawia się w:
Turyzm
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Preventing, counteracting, and combatting COVID-19, and the exclusion of the application of regulations on the protection of heritage assets
Autorzy:
Zalasińska, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/1991106.pdf
Data publikacji:
2021-03-04
Wydawca:
Akademia Sztuki Wojennej
Tematy:
heritage-assets protection
national heritage
Opis:
The COVID-19 Act stipulates that for the design, construction, redevelopment, renovation, maintenance, and demolition of buildings, including changes to their mode of use, made in connection with counteracting COVID-19, the provisions of the Act of 23 July 2003 on the protection of, and care for, heritage assets are excluded. However, the possibility of carrying out these works on buildings entered in the register of heritage assets without the permission of the province conservator of heritage assets raises serious doubts in practice. At the same time, the adopted wording of the provision does not prejudge which works may benefit from this exemption.
Źródło:
Cybersecurity and Law; 2020, 3, 1; 141-147
2658-1493
Pojawia się w:
Cybersecurity and Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Fuzziness and probability for portfolio management
Autorzy:
Walaszek-Babiszewska, A.
Mendecki, W.
Powiązania:
https://bibliotekanauki.pl/articles/118067.pdf
Data publikacji:
2006
Wydawca:
Polskie Towarzystwo Promocji Wiedzy
Tematy:
portfolio of assets
fuzzy numbers
optimization
Opis:
In the paper the portfolio of financial assets has been formulated using the fuzzy numbers idea and the statistical information concerning assets. The optimization task of the portfolio structure has been formulated for two types of fuzzy numbers. The data from Polish ma rket have been used for exemplary calculations.
Źródło:
Applied Computer Science; 2006, 2, 2; 93-104
1895-3735
Pojawia się w:
Applied Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Enterprise valuation using the adjusted net assets methodology – case study
Autorzy:
Janas, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/951005.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
company valuation
net assets
equity
liabilities
Opis:
The purpose of this article is to supplement the space between the theoretical and practical approach to business valuation method adjusted net assets. The combination of legal principles and recommendations of how to establish the theoretical adjustment of individual balance sheet items valued companies, using the examples from the Polish capital market, allows the reader familiar with same accounting policies to make the company’s valuation using the presented method. The author proposes ways to determine the corrections, especially for other funds, unlisted joint stock companies and bonds due to the acceptance of an independent auditor and the Financial Supervisory Commission who, in turn, provide an assurance of the correctness of a valuation prepared in this way.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 3 (16); 23-36
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Is there any relation between intellectual capital and the capital structure of a company? The case of Polish listed companies
Autorzy:
Bolek, Monika
Lyroudi, Katerina
Powiązania:
https://bibliotekanauki.pl/articles/599546.pdf
Data publikacji:
2015
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
intangible assets
intellectual capital
leverage
equity
Opis:
This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets) influences the capital structure of a company.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2015, 11, 4; 23-33
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Communication audit and knowledge management audit as kinds of internal audits in the management of intangible assets of an organization
Autorzy:
Winkler, Renata
Powiązania:
https://bibliotekanauki.pl/articles/419867.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
audit
intangible assets
communication
knowledge management
Opis:
Along with the development of the Internet and information technologies, broadening of the scope of intellectual property rights and occurrence of the intellectual leverage effect with regard to the use of knowledge in preparing innovative products and services, it is possible to observe a growth in the importance of intangible assets in building strategic advantage of business entities. Important is that effective organisation management requires skilful use of information reflecting functioning of all subsystems of a given institution, including the functional systems (such as communication system and knowledge management system classified as intangible assets). Such knowledge is provided by an internal audit being a tool including independent and objective analysis of efficacy and efficiency of processes, which is used first of all to facilitate these processes. The purpose of this study is thus to present the possibility of using the audit in business practice of intangible assets management with regard to communication system and knowledge management system.
Źródło:
Nauki o Zarządzaniu; 2018, vol. 23 no. 2; 41-47
2080-6000
Pojawia się w:
Nauki o Zarządzaniu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
WAYS OF OBTAINING INFORMATION ABOUT THE DEBTOR’S ASSETS IN COURT ENFORCEMENT PROCEEDINGS
SPOSOBY POZYSKIWANIA INFORMACJI O MAJĄTKU DŁUŻNIKA W SĄDOWYM POSTĘPOWANIU EGZEKUCYJNYM
Autorzy:
Pokora, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/443711.pdf
Data publikacji:
2017
Wydawca:
Wyższa Szkoła Humanitas
Tematy:
enforcement proceedings,
execution,
enforcement authority,
bailiff,
creditor,
debtor’s assets,
inventory of assets,
search for assets,
disclosure of assets
postępowanie egzekucyjne,
egzekucja,
organ egzekucyjny,
komornik,
wierzyciel,
majątek dłużnika,
wykaz majątku,
poszukiwanie majątku,
wyjawienie majątku
Opis:
The study deals with the problem of gathering information about the debtor’s assets necessary to carry out effective court enforcement. First of all, the method of gathering information about the debtor’s assets provided for in art. 761 of the Code of Civil Procedure and art. 2 paragraph 5 of the Act on Court Bailiffs and Enforcement was presented. Then, the issues of the bailiff’s disclosure of assets were discussed. Subsequently, the issue of the bailiff’s search for the debtor’s assets at the request of the creditor was presented. The final part of the study concerns the institution of the court disclosure of the debtor’s assets.
Opracowanie dotyczy problemu zbierania informacji o stanie majątkowym dłużnika niezbędnych do prowadzenia skutecznej egzekucji sądowej. W pierwszej kolejności został przedstawiony sposób zbierania informacji o majątku dłużnika przewidziany w art. 761 k.p.c. oraz art. 2 ust 5 ustawy o komornikach sądowych i egzekucji. Następnie omówiono problematykę komorniczego wyjawienia majątku. W dalszej kolejności przedstawiono kwestię poszukiwania przez komornika majątku dłużnika na zlecenie wierzyciela. Końcowa część opracowania dotyczy instytucji sądowego wyjawienia majątku dłużnika.
Źródło:
Roczniki Administracji i Prawa; 2017, 17/2; 327-339
1644-9126
Pojawia się w:
Roczniki Administracji i Prawa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Insurance Market Development in Comparison With Other Financial Markets Segments in Poland in the Prosperity and Recession
Autorzy:
Ostrowska, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/489047.pdf
Data publikacji:
2014
Wydawca:
Instytut Badań Gospodarczych
Tematy:
financial market
insurance market
financial market assets
Opis:
The problem undertaken in this article is to reduce the dynamics of the financial market in Poland in the period of crisis. The aim of this paper is to analyze the pace of the market development, taking into account the changes that have taken place in the insurance market. Research period covers the years of prosperity and the recession.
Źródło:
Oeconomia Copernicana; 2014, 5, 3; 153-170
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Identification of Factors Determining Market Value of the Most Valuable Football Players
Autorzy:
Majewski, Sebastian
Powiązania:
https://bibliotekanauki.pl/articles/465618.pdf
Data publikacji:
2016-09-15
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
economics of sport
football
econometrics
intangible assets
Opis:
Purpose: The problem of identifying the most important determinants of the market value of football players is quite well described in the literature. There are many works that try to identify these factors. Some of them are focused on variables to make a set complete and others are on models and methods. The aim of this article is to present the variables influencing the valuation and to build an econometric model valuing footballers playing on the forward position, taking into consideration the assumptions of the econometric modelling. Such an approach indicates managers as other sources for obtaining information. Methodology: Econometric models were used to verify the hypothesis formulated in this research. The database was created on the basis of variables presented on the website www.transfermarkt. de that presents the values of the most valuable football players in the world playing on the forward position. The Gretl program was used in the research. Findings: The literature review showed that there are many independent variables having an impact on the value of the player. There are also many different models used to valuate footballers’ performance rights. The results of estimation of models in the research indicated that such factors as Canadian classification points adjusted the market value of the team and dummy variables describing “goodwill” (only for the best players) had an impact on the market value of footballers’ performance rights. Limitations/implications: Information about different factors having an impact on football players’ market value could support the investment decision process of football managers. Originality/value: The results were part of a study concerning economics of sport, particularly processes of management of football clubs and valuation of intangible assets.
Źródło:
Journal of Management and Business Administration. Central Europe; 2016, 3; 91-104
2450-7814
Pojawia się w:
Journal of Management and Business Administration. Central Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Touristically-attractive springs in the Polish Lowlands
Autorzy:
Girjatowicz, Józef P.
Powiązania:
https://bibliotekanauki.pl/articles/627860.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
springs
landscape and tourism assets
Polish Lowlands
Opis:
On the basis of available published materials and his own research, the author identifies the 27 most attractive springs in the Polish Lowlands. He describes their most important landscape and tourism assets – the relief of the spring outlet area, landforms, the character of the spring itself and the accompanying tourism infrastructure. The article presents available data regarding the water discharged by the springs: volume, temperature, colour and medicinal properties; as well as pointing to associated interesting natural features, examples of religious architecture and historical curiosities. The distribution of springs in the Polish Lowlands is uneven, with the majority found in the area of the morainic uplands, as well as in deeper river valleys and lake troughs.
Źródło:
Turyzm; 2013, 23, 1; 47-54
0867-5856
2080-6922
Pojawia się w:
Turyzm
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The effectiveness of leasing as a method of financing the development of a company
Skuteczność leasingu jako sposobu finansowania rozwoju firmy
Autorzy:
Wysłocka, E.
Szczepaniak, W.
Powiązania:
https://bibliotekanauki.pl/articles/404974.pdf
Data publikacji:
2012
Wydawca:
Politechnika Częstochowska
Tematy:
aktywa trwałe
finansowanie
leasing
fixed assets
financing
Opis:
Leasing is one of the most popular methods of financing of fixed assets in companies, both in the big and quite small ones. While making the decision concerning the method of financing of an investment, one needs to assess, using discount methods, which of the financing options available is the most effective one. The work aims at presenting, on the basis of the legislation in force in Poland, types of leasing and differences between them. Moreover, the methods of measuring effectiveness of financial decisions are discussed. Additionally, on the example of ATM S.A. the author focuses on the presentation of benefits possible to obtain with the use of leasing as a method of financing fixed assets.
Leasing jest jedną z najbardziej popularnych metod finansowania środków trwałych w przedsiębiorstwach, zarówno tych dużych, jak i całkiem małych. Przy podejmowaniu decyzji w sprawie sposobu finansowania inwestycji, trzeba ocenić, przy użyciu metod dyskontowych, która z opcji finansowania dostępnych jest najskuteczniejsza. Praca ma na celu przedstawienie, na podstawie ustawodawstwa obowiązującego w Polsce, rodzaje leasingu i różnic między nimi. Ponadto, metody pomiaru skuteczności decyzji finansowych omówiono. Dodatkowo na przykład ATM SA. Autor skupia się na prezentacji korzyści możliwych do uzyskania z wykorzystaniem leasingu jako metody finansowania środków trwałych.
Źródło:
Polish Journal of Management Studies; 2012, 6; 129-142
2081-7452
Pojawia się w:
Polish Journal of Management Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Innovation Capital and its Measurement
Autorzy:
Kijek, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/475030.pdf
Data publikacji:
2012
Wydawca:
Fundacja Upowszechniająca Wiedzę i Naukę Cognitione
Tematy:
innovation capital
knowledge assets
intellectual capital
measurement
Opis:
Innovation capital regarded as an element of intellectual capital reflects the ability of an organization to create and commercialize the new knowledge (innovations). The aim of this study is twofold. Firstly, an attempt is made to give a concise review of innovation capital concept and its measures in selected intellectual capital – IC –models. Secondly, this paper sets out to extend the current models and introduce a new valuation method of innovation capital. Moreover, the paper provides empirical evidence about the use of the proposed method.
Źródło:
Journal of Entrepreneurship, Management and Innovation; 2012, 8, 4; 52-68
2299-7075
2299-7326
Pojawia się w:
Journal of Entrepreneurship, Management and Innovation
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 132

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