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    Wyświetlanie 1-6 z 6
    Tytuł:
    Tarcza podatkowa w leasingu finansowym i operacyjnym
    Tax Shield in Financial and Operational Leasing
    Autorzy:
    Wrona, Marzena
    Powiązania:
    https://bibliotekanauki.pl/articles/30145343.pdf
    Data publikacji:
    2013
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    leasing
    tarcza podatkowa
    raty leasingowe
    koszt podatkowe w leasingu
    tax shield
    leasing rentals
    deductible costs in leasing
    Opis:
    Leasing is one of the main funding sources in business. A company with low credit rating can obtain the funding for fixed assets in the form of leasing. Then the question arises: what form of leasing to choose? Which form will be more beneficial for a company? Hence, leasing might be analysed from the perspective of interest that a company will have to pay, but also with respect to the net cash flow that a company will generate dealing with the leasing liabilities. The last issue became the main problem of the article. The other issue emphasised is a definition of tax shield that shapes amount of the cash flow. It revises the amount in plus, thus ipso facto it influences leasing profitability.
    Źródło:
    Roczniki Ekonomii i Zarządzania; 2013, 5; 125-137
    2081-1837
    2544-5197
    Pojawia się w:
    Roczniki Ekonomii i Zarządzania
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zaangażowanie kapitału zagranicznego w sektorze bankowym w Polsce
    Commitment of the Foreign Capital in the Polish Bank Sector
    Autorzy:
    Wrona, Marzena
    Powiązania:
    https://bibliotekanauki.pl/articles/1849661.pdf
    Data publikacji:
    2020-05-12
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    kapitał zagraniczny
    inwestorzy zagraniczni
    foreign capital
    foreign investors
    Opis:
    The paper focuses on the conditions and forms of the influx of the foreign capital to the Polish bank sector. The stages of the introduction of foreign investors to Polish banks have been analysed, their participation in the funds of their own banks and assets, together with the commitment to the deposit-credit activity. Eventually, an attempt has been made to briefly characterise the impact of the foreign capital on Polish banks. Our analysis indicates a considerable contribution of the foreign capital to the Polish bank sector and its positive impact on the development of competition, including its controversial role in crediting Polish enterprises, especially small and medium.
    Źródło:
    Roczniki Nauk Społecznych; 2006, 34, 3; 289-302
    0137-4176
    Pojawia się w:
    Roczniki Nauk Społecznych
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Główne uwarunkowania i potrzeba konsolidacji w polskim sektorze bankowym
    The Main Conditions and the Need for Consolidation in the Polish Banking Sector
    Autorzy:
    Wrona, Marzena
    Powiązania:
    https://bibliotekanauki.pl/articles/1856625.pdf
    Data publikacji:
    2004
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    konsolidacja
    fuzja
    połączenie
    przesłanki konsolidacji
    fundusze własne sektora bankowego
    aktywa sektora bankowego
    Unia Europejska
    consolidation
    fusion
    merger
    premises for consolidation
    banking sector's own funds
    banking sector's assets
    European Union
    Opis:
    The present article focuses mainly on the conditions and essential circumstances of the processes of mergers and acquisitions of banks in Poland. The need for consolidation in the Polish banking sector results, first of all, from the capital weakness of Polish banks, disadvantageous distribution of capital resources, shortage of large banks, as well as from the changes on the financial services market and benefits that come together with the process of mergers and acquisitions of banks. The analysis presented in the article shows the need to continue the consolidating process of the banking sector in Poland.
    Źródło:
    Roczniki Nauk Społecznych; 2004, 32, 3; 169-182
    0137-4176
    Pojawia się w:
    Roczniki Nauk Społecznych
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Dotacje unijne jako źródło finansowania nowo powstających przedsiębiorstw na przykładzie województwa lubelskiego
    EU Subsidies as a Source of Funds for Newly Created Enterprises in the Lublin Region
    Autorzy:
    Wrona, Marzena
    Powiązania:
    https://bibliotekanauki.pl/articles/30145451.pdf
    Data publikacji:
    2012
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    dotacja
    beneficjent
    wniosek
    refundacja poniesionych kosztów
    zaliczka na inwestycję
    subsidy
    beneficiary
    application
    reimbursement of costs incurred
    deposit
    Opis:
    Start-up enterprises can benefit from EU funding in the initial phase of their activity. Subsidies for starting a business are granted through various institutions appointed to implement various EU programmes and to hand over funds of the State Budget. Therefore, unemployed individuals who wish to undertake economic activity can use funding offered by employment agencies. This sort of assistance is disbursed on specific terms in the form of a deposit for start-up enterprises. Newly created entities can benefit from EU funding through two programmes: Regional Operational Programme for the Lublin Region for 2007-2013 and Rural Development Programme for 2007-2013. In both cases the financial assistance consists in reimbursement of the costs incurred, but the difference concerns the location of the investment, namely the former programme is realised in urban-rural communes, urban communes and in municipalities counting over 5 000 inhabitants. On the other hand, the Rural Development Programme assists investments located in rural, rural-urban and urban communes, excluding municipalities of more than 5 000 inhabitants.
    Źródło:
    Roczniki Ekonomii i Zarządzania; 2012, 4; 59-81
    2081-1837
    2544-5197
    Pojawia się w:
    Roczniki Ekonomii i Zarządzania
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ujęcie w księgach rachunkowych i w sprawozdaniu finansowym dotacji z Programu Operacyjnego Innowacyjna Gospodarka Działanie 1.4-4.1 „Wsparcie projektów celowych oraz wsparcie wdrożeń wyników B+R”
    Entering subsidies from the operating program Innovative Economy 1.4-4.1 Action „Supporting Targeted Projects and Supporting Implementation of B+R work results” in account books and financial reports
    Autorzy:
    Wrona, Marzena
    Żuk, Katarzyna
    Powiązania:
    https://bibliotekanauki.pl/articles/30145414.pdf
    Data publikacji:
    2011
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    dotacja do aktywów
    dotacja do przychodów
    Program Operacyjny Innowacyjna Gospodarka Działanie 1.4-4.1 „Wsparcie projektów celowych oraz wsparcie wdrożeń wyników prac B+R”
    faza badawcza
    faza wdrożeniowa
    koszty kwalifikowane
    zakończone prace rozwojowe
    środki trwałe
    wartości niematerialne i prawne
    rozliczenia międzyokresowe przychodów
    polityka (zasady) rachunkowości
    amortyzacja
    pozostałe przychody operacyjne
    subsidy for the assets
    subsidy for the income
    study stage
    implementation stage
    affordable costs
    completed developmental work
    fixed assets
    nonmaterial and legal assets
    inter-period income settlement
    policies (rules) of accountancy
    amortization
    remaining operating income
    Opis:
    The issue of entering subsidies from the European Union means designed for financing industrial studies and/or developmental work as well as of implementation of the results of these studies or work in the area of economic activities of the entrepreneur within the operating program Innovative Economy 1.4-4.1 Action „Supporting Targeted Projects and Supporting Implementation of B+R work results” is a topical one because of the possibility to obtain the subsidies that companies enjoy after Poland joined the European Union. Subsidizing the completed developmental work within the „study stage” of the 1.4-4.1 Action is a „subsidy for the assets” and should be entered in the account books as the income of future periods. In the next periods the sums counted as inter-period income gradually increase the remaining operation income, parallel to amortization or remitting allowance for the cost of developmental work financed from this source. Subsidizing the building of fixed assets and nonmaterial or legal assets within the „implementation stage” of the 1.4-4.1 Action is a „subsidy for the assets” and should be entered in the account books, taking into consideration the regulations of Art. 41 section 1 paragraph 2 of the Law of Accountancy. The way the assets have been acquired does not affect the way they should be entered – it does not matter whether they have been purchased or financed by way of leasing. Subsidizing the outlays made by companies, that are operating costs belonging to the two stages of the 1.4-4.1 Action is a „subsidy for the income”. Such support should be included into the remaining operating costs.
    Źródło:
    Roczniki Ekonomii i Zarządzania; 2011, 3; 185-201
    2081-1837
    2544-5197
    Pojawia się w:
    Roczniki Ekonomii i Zarządzania
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Immunoaging – the effect of age on serum levels of NET biomarkers in men: a pilot study
    Autorzy:
    Garley, Marzena
    Omeljaniuk, Wioleta J.
    Motkowski, Radosław
    Ratajczak-Wrona, Wioletta
    Jabłońska, Ewa
    Filipkowski, Daniel
    Charkiewicz, Angelika E.
    Powiązania:
    https://bibliotekanauki.pl/articles/21375678.pdf
    Data publikacji:
    2023-09-07
    Wydawca:
    Instytut Medycyny Pracy im. prof. dra Jerzego Nofera w Łodzi
    Tematy:
    biomarkers
    neutrophils
    MPO
    NETs
    cfDNA
    immunoaging
    Opis:
    Objectives The study aimed to evaluate the impact of aging on the formation of neutrophil extracellular traps (NETs). The impaired formation of NETs is the cause of an abnormal innate immune response. Material and Methods The study included a total of 45 healthy male subjects of different age groups. Whole blood was collected from the subjects, and the concentration of myeloperoxidase (MPO), the main biocidal protein in NETs, was determined in serum using ELISA. The serum levels of circulating free DNA (cfDNA), which are the structural basis of NETs, were also measured by fluorescence. In addition, the white blood cell count was determined, whole blood smear was evaluated, and the neutrophillymphocyte ratio was calculated. The variations in the levels of NET biomarkers were analyzed in different age groups. Results The low levels of MPO (243.70 ng/ml) and cfDNA (6.24 ng/100 μl) in boys indicated neutrophil insufficiency for NETosis in children. A progressive increase in the levels of MPO and cfDNA with age was observed among adolescents (420.91, p = 0.04; 13.55, p = 0.03, respectively), with the highest level noted in the healthy adult group (466.58, p = 0.01; 14.07, p = 0.01, respectively). The levels of the studied parameters were comparable in adolescents and young adults, which proved that the NETosis process was appropriate and suggested the attainment of neutrophil maturity for the release of NETs in adolescence. The levels of MPO and cfDNA were low in older men (225.46, p < 0.01; 5.19, p < 0.01, respectively) indicating impaired NET formation. Conclusions Data on the generation of NETs in different age groups obtained in this study can allow a better understanding of the ontogenesis of the immune system in terms of the course of NETosis, and also indicate the need to support nonspecific responses in children and adults. Further research should be performed to determine the possibility of regulating the NETosis process.
    Źródło:
    International Journal of Occupational Medicine and Environmental Health; 2023, 36, 3; 333-348
    1232-1087
    1896-494X
    Pojawia się w:
    International Journal of Occupational Medicine and Environmental Health
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-6 z 6

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