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Wyszukujesz frazę "Financial management" wg kryterium: Temat


Tytuł:
Analysis of selected elements of the financial statements as an element of the banks financial management
Autorzy:
Czuma - Imiołczyk, Lidia
Powiązania:
https://bibliotekanauki.pl/articles/1177337.pdf
Data publikacji:
2018
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Financial statements
analysis of financial statements
bank financial management
bank management
financial management
Opis:
The subject of consideration of the following are the most important issues related to the bank's financial management, with particular emphasis on the analysis and assessment of banks' financial activities. The Bank is a specific organization against which high requirements are placed, and the management of banking activities involves many challenges of a multi-faceted nature. The theoretical part focuses on issues related to the financial management of a banking enterprise, with particular emphasis on the role of financial statements in shaping the bank's operations. The empirical part contains an analysis of elements of the X bank financial report in 2013-2015.
Źródło:
World Scientific News; 2018, 104; 134-144
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Struktura finansowania przedsiębiorstw w krajach rozwiniętych i krajach rozwijających się
Capital structure of the companies in developed and advanced developing countries
Autorzy:
Garsztka, Przemysław
Schmidt, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/2097006.pdf
Data publikacji:
2019
Wydawca:
Polska Akademia Nauk. Komitet Nauk o Finansach PAN
Tematy:
enterprises financial management
capital structure
Źródło:
FINANSE Czasopismo Komitetu Nauk o Finansach PAN; 2019, 1; 7-20
1899-4822
Pojawia się w:
FINANSE Czasopismo Komitetu Nauk o Finansach PAN
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Umiejętność zarządzania finansami w kształceniu podstawowym. Związki międzynarodowe
Finance management skillsinprimary education. Internationally
Autorzy:
Prokop, Jiří
Powiązania:
https://bibliotekanauki.pl/articles/461597.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Pedagogiczny im. Komisji Edukacji Narodowej w Krakowie. Instytut Spraw Społecznych
Tematy:
financial education
financial management
skills
funding
curriculum
Opis:
The requirements of the modern world pose new and difficult challenges to a modern man.This man finds himself or herself in the middle of changes in the social, economic and political situation. These circumstances have a huge impact on the whole system of education, therefore, educational institutions responsible for upbringing and supporting children have to face new challenges, tasks and goals. Nowadays, one of the conditions of the social successis to have adequate education and relevant skills These include finance management skills. This trainingis to prepare students foractive and responsible participation in the financial market, sothat in the future people knew how to manage their money, properly configure personal and family budget, and recognize new financial products or properly communicate with financial institutions. This paper provides definitions of such concepts as “financial ability”, “basic funding”in relation to primary education and present show these were incorporated in the curricular of selected countries. This image is enriched by discussion on policies that promoteraising the levelof education in the field of finance.
Źródło:
Labor et Educatio; 2014, 2; 167-188
2353-4745
2544-0179
Pojawia się w:
Labor et Educatio
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial management of State Forests National Forest Holding in relation to challenges of sustainable development of forestry
Autorzy:
Kuźma, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/2127650.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
State Forests
financial management
sustainable development
Opis:
Goal is to systemise knowledge about the rules and basic elements of financial management of the State Forests as an entity responsible for the sustainable development of forestry in Poland. Research methodology used in the study is analysis of the literature related to financial management of enterprises in the forestry sector, especially in the SFNFH, as well as sustainable forest economy. The literature review allows the author to examine the general rules, aims and elements of financial management of the State Forests. The determinants influencing the form of financial management of this entity are also indicated. Score: The research confirms that the financial management of the State Forests is influenced by numerous factors resulting from the specific nature of the forest industry. On one hand, there is a necessity to take into account the economic efficiency of conducted operations, as well as the need for maintaining the financial independence of all the SFNFH's organisational units. On the other hand, any initiated activities should comply with environmental requirements and the social needs of society.
Źródło:
Optimum. Economic Studies; 2018, 4(94); 87-95
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
ECONOMIC SECURITY CHALLENGE OF THE MODERN REGION - AN ATTEMPT TO ASSESSMENT OF SYNTHETIC
Autorzy:
Paweł, Dziekański,
Powiązania:
https://bibliotekanauki.pl/articles/891342.pdf
Data publikacji:
2018-08-21
Wydawca:
Wyższa Szkoła Bezpieczeństwa Publicznego i Indywidualnego Apeiron w Krakowie
Tematy:
security (economic
financial)
finance
financial management
synthetic indicator
Opis:
Each state , regardless of size or importance in the international arena , considers broad issues of security as a priority the policy . This article refers to the determinants shaping economic security at the local level in the context of selected elements of the economy finance ( financial security ) . Economic security is the ability of the economic system the state for such use of internal development and international economic interdependence , which will guarantee its not threatened by development. In terms of finance is a guarantee of the existence and development of the organization , which is formed by the daily effort managing change - rzających to ensure good financial condition. Therefore refers to the total number of financial decisions that we make in connection with the management of assets. Conducted surveys confirm the existence of disparities in financial condition (financial security) municipalities. In the context of the synthetic indicator is the financial condition of the municipality of Ostrowiec Św., the weakest and the rural commune Waśniów.
Źródło:
Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje; 2014, 16; 121-140
2299-4033
Pojawia się w:
Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kontrola w mieście metropolitalnym jako aspekt bezpieczeństwa finansowego
Control in the Metropolitan City as an aspect of financial security
Autorzy:
Czaja-Hliniak, Irena
Powiązania:
https://bibliotekanauki.pl/articles/476499.pdf
Data publikacji:
2014
Wydawca:
Krakowska Akademia im. Andrzeja Frycza Modrzewskiego
Tematy:
financial security
financial control
internal audit
financial management
metropolitan cities
Opis:
In the present European Union economic and financial crisis and the enlarging size of public debt, the instruments, which prevent the financial risk and ensure the financial safety, play an important role. This issue is important for Europe, the State and also for local government. Activities of local governments have a significant impact on the formation of public debt, and thus on financial security. In order to ensure the economic and financial security there exist different forms of control, including financial control, control of activities of the State and local government. The scope of this issue depends on the type of local government units. The scope of financial management control in small municipalities is different from the one in large cities. Metropolitan cities have specific problems, therefore issues of control, controlling and controlled entities, the subject and scope of control are also specific. Financial control in the broad sense is a particular type of control. Financial control can be divided into internal, external, and internal audit. The most important are external controls carried out by the Supreme Chamber of Control (NIK), the Regional Audit Office (RIO), the Tax Inspection Office, the Provincial Office, the Marshal's Office and other entities, where, in principle, there is no overlap between the subject of the control carried out by different entities. Recently the increase of controls related to the use of EU funds can be seen, due to the expiry of the period of settling accounts associated with the completion of the EU's Financial Perspective.
Źródło:
Studia Prawnicze: rozprawy i materiały; 2014, 1(14); 33-44
1689-8052
2451-0807
Pojawia się w:
Studia Prawnicze: rozprawy i materiały
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Multi-criteria decision methods for CSR management – literature review
Autorzy:
Doś, A.
Powiązania:
https://bibliotekanauki.pl/articles/108300.pdf
Data publikacji:
2017
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
financial management
business sustainability
value-based management
decision-making
Opis:
of action; namely, “corporate sustainability.” Corporate social responsibility can be embedded in (or fostered by) value-based management. In any case, adopting CSR as a part of a firm’s strategy and operations requires changed standards for decision-making. Decision-makers face the challenge of following tangible and intangible goals of multiple stakeholders. This study provides insights into how multi-criteria decision tools can be harnessed to operationalize CSR. The method applied in the article is a systematic international literature review. The findings suggest that papers aimed at using MCDM to enhance CSR management are mostly newer publications. Three important research avenues have emerged. In the first avenue, MCDMs are seen and used to enhance managerial decisions where a number of heterogenic goals must be achieved. The second avenue is where MCDMs are seen and used to evaluate a firm’s quantitative and qualitative outcomes in terms of values created for multiple stakeholders. The third trend is connected with sustainable supply-chain management.
Źródło:
Managerial Economics; 2017, 18, 1; 63-86
1898-1143
Pojawia się w:
Managerial Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
External Financing of Hungarian Local Governments: Knowledge and Attitude
Autorzy:
Kovàcs, Gàbor
Powiązania:
https://bibliotekanauki.pl/articles/639708.pdf
Data publikacji:
2011-12-29
Wydawca:
Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
Tematy:
financial management
local government
finance
borrowing
municipal bond
Opis:
The drastic increase in volume of local government debt in Hungary started in 2006. From that year to 2009 the value of municipal bonds issued increased sevenfold and exceeded USD 1 billion. My hypothesis assumes that a supposable improvement in local municipal financial management may have resulted in the spread of bond issue, which in Hungary is still considered innovative. My research, which was based on a stratified sample of 308 Hungarian municipalities, came to the conclusion that expertise of local governments’ financial executives related to loan financing (including also bond financing) is extremely low. As an interval estimation, we can conclude that practically 31–39% of all the Hungarian municipalities have no professional knowledge in this field. Based on my survey, the least right answers were given to statements relating to bond financing itself, though most respondents knew that long term borrowing’s priority is investment. The majority of local governments are unable to distinguish the economic differences between bank loans and bonds, and are unclear concerning the potential benefits, advantages, and disadvantages of bonds. No wonder that nearly all the bonds were issued privately where the buyers were solely commercial banks. In addition, 12–18% of the municipalities has prejudices and clearly has misconceptions about obtaining funds through borrowing. According to the results of principal component analysis local governments’ knowledge level can be classified and explained by three components: theoretical knowledge of local borrowing, knowledge of legal and administrative regulation, and skill in capital market financing. By summing up the results of the research it can be stated that the improvement in local financial management couldn’t have been the primary reason for municipal bond boom, but there were external factors that determined and dominated this process of booming.
Źródło:
Zarządzanie Publiczne; 2011, 4(16); 98-93
2084-3968
Pojawia się w:
Zarządzanie Publiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zakres działania i specyfika realizowanych zadań związków metropolitalnych na przykładzie Górnośląskiego Związku Metropolitalnego
Scope of activity and idiosyncrasies of tasks performed by metropolitan unions – on the example of Upper Silesian Metropolitan Union
Autorzy:
Rzechółka, Karolina
Powiązania:
https://bibliotekanauki.pl/articles/499672.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
związek metropolitalny
gospodarka finansowa
metropolitan union
financial management
Opis:
W artykule została omówiona problematyka funkcjonowania związków metropolitalnych, które są jednostkami sektora finansów publicznych. Szczegółowo przeanalizowano zasady tworzenia związku metropolitalnego, zakres jego działania oraz wykonywane zadania. Omówiono również zasady prowadzonej gospodarki finansowej przez związek metropolitalny na przykładzie związku metropolitalnego w województwie śląskim. W artykule wykorzystano analityczną i dogmatycznoprawną metodę badawczą.
This article focuses on metropolitan unions which are units of public finance sector. Principles involved in the process of creating metropolitan union as well as scope of activity and performed task were analyzed. Rules for metropolitan unions engaged in an economic activity were discussed with reference to the example of metropolitan union in Silesian Voivodeship. The analytic and legal-dogmatic test methods were applied to present the issue in question.
Źródło:
Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM; 2018, 8; 211-223
2299-2774
Pojawia się w:
Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budgetary control on the example of the residential community
Autorzy:
Juras, Bartłomiej
Czerny, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/582937.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
budgeting
budgetary control
cost
financial management
residential community
Opis:
The article discusses a role of budgetary control as a method of financial management in the housing community during the period of 2011-2015. As the research methods there were used the analysis of the budgets, as well as deductive and inductive reasoning for conclusions. The analysis of the budgets and their implementation in 2011-2015 shows that budgetary control is successfully used to manage community’s finances. It allowed the community to reduce certain categories of costs significantly. The analysis undertaken by the community venture shows that manifestations of budgetary control are present in its activities, taking into account feed-back and also feed-forward.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 503; 179-194
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasada należytego zarządzania finansami w Unii Europejskiej – przestrzeganie unijnych przepisów budżetowych
Principle of Sound Financial Management in the European Union – Compliance with the EU Budgetary Provisions
Autorzy:
Łacny, Justyna
Powiązania:
https://bibliotekanauki.pl/articles/416366.pdf
Data publikacji:
2014-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
financial management
EU primary legislation
EU secondary legislation
Opis:
The principle of sound financial management is set forth in Article 30 of Financial Regulation No 966/2012. It is also referred to in the provisions of the EU primary legislation (Article 287 (2), Article 310 (5) and Article 317 of the Treaty on the Functioning of the European Union) and the EU secondary legislation, setting out the principles of the EU funds spending. The article attempts to reconstruct the contents of the principle of sound financial management and to present its functioning in the EU law, including the consequences of its breach, as provided for in the EU regulations and the judicature of the Court of Justice of the European Union.
Źródło:
Kontrola Państwowa; 2014, 59, 3(356); 104-118
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
SMEs sustainability: The role of human resource management, corporate social responsibility and financial management
Autorzy:
Belas, Jaroslav
Dvorsky, Jan
Hlawiczka, Roman
Smrcka, Lubos
Khan, Khurram Ajaz
Powiązania:
https://bibliotekanauki.pl/articles/39833487.pdf
Data publikacji:
2024
Wydawca:
Instytut Badań Gospodarczych
Tematy:
financial management
human resource management
corporate social responsibility
SMEs
sustainability
Opis:
Research background: The sustainability of small- and medium-sized enterprises (SMEs) represents a significant scientific and professional problem in the current turbulent period because these enterprises play an important role in any country’s economic and social systems. Purpose of the article: This paper aimed to define the significant sustainability factors of small and medium-sized enterprises and to quantify their impact and importance on the sustainability of SMEs. The areas of Human Resource Management, Corporate Social Responsibility, and financial management were defined as significant sustainability factors. Methods: Empirical research, on which the scientific hypotheses were formulated and evaluated, was conducted in June 2022 in V4 countries (Czech Republic, Slovak Republic, Poland, and Hungary) using a structured questionnaire. The study accumulated a sample of 1398 respondents. Data collection was conducted through an external agency, MN FORCE, operating in Central European countries. The Computer Assisted Web Interview (CAWI) method was used to record respondents’ perceptions. Descriptive statistics, correlation analysis, and linear regression analysis were used to evaluate the hypotheses. Findings & value added: The research showed that all defined factors in the areas of Human resource management (HRM), Corporate social responsibility (CSR), and financial management of the firm had an impact on defined sustainability attributes. The greatest impact was found on the firm’s financial management, followed by CSR and HRM. The empirical results confirm that the intensity of the independent variables varies across the V4 countries. These results also show that the intensity of the selected HRM, CSR, and financial management factors of a firm is higher in the integrated models than in the models for individual V4 countries. The research results have shown that a range of factors determine the right attitude towards the sustainability of companies. In this context, economic policymakers and entrepreneurs must perceive sustainable growth as complex and apply a systemic approach to its design and implementation.
Źródło:
Oeconomia Copernicana; 2024, 15, 1; 307-342
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Robo-advisors as Automated Personal Financial Planners – SWOT Analysis
Autorzy:
Waliszewski, Krzysztof
Zięba-Szklarska, Marta
Powiązania:
https://bibliotekanauki.pl/articles/1022759.pdf
Data publikacji:
2020-09-30
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
digital financial planning
personal financial management
automated financial advisors
fin-tech regulation
Opis:
Automatic financial consulting (robo-advice) is a financial innovation in the area of personal financial planning, and in particular investment consulting classified as fin-tech (financial technology). The main disadvantage of traditional investment advice is limited availability due to the required amount of assets and high management costs. These disadvantages are answered by robo-advice, using artificial intelligence and algorithms without the participation of a physical adviser, thereby reducing or abolishing minimal assets and reducing costs [Kocianski 2016]. The purpose of the article is to analyze strengths and weaknesses as well as opportunities and threats of robo-advisors, especially when compared to traditional financial advisors. This paper is an analysis of a history, regulations, application, functionality and development of Robo-Advice. The concept of Robo-Advice was critically analysed, with presentation of current strength and weaknesses, as well as opportunities and threats. We aimed showing that Robo-Advice should be innovative, feature a new approach, and should transform the current financial consulting. There are still, however, many opportunities and challenges in this field, which await discovering. The article uses the SWOT analysis method, analysis of the literature and reports. As indicated by the analysis, robo-advisors are not a threat to traditional financial advisors, but their complement, which makes the hybrid model connecting a physical advisor assisted by technological solutions (robo-advisors) most likely. This thesis is also confirmed by the small scale of robo-advisors’ activity compared to traditional advisors measured by the market penetration rate (in 2023 about 2% assets under management).
Źródło:
Finanse i Prawo Finansowe; 2020, 3, 27; 155-173
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rola wpływów z gospodarowania majątkiem w wypełnianiu reguł zadłużenia przez jednostki samorządu terytorialnego
Role of income from property management in fulfilment of the rules of debt by local governments in Poland
Autorzy:
Edwarczyk, Bartosz
Powiązania:
https://bibliotekanauki.pl/articles/11542182.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
asset management
income from sales
debt
public financial management
local government
Opis:
The article looks at the role of income property management in the context of regulations limiting borrowing by local government units in Poland. The author discusses the rules on financial management of the public sector and the rules of debt. Based on the study conducted in cities with county rights, the author analyses the relation and dependency between the effects of economic wealth.
Źródło:
Studia BAS; 2016, 3(47); 173-195
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The impacts of innovative and competitive abilities of SMEs on their different financial risk concerns: System approach
Autorzy:
Civelek, Mehmet
Krajčík, Vladimír
Fialova, Vendula
Powiązania:
https://bibliotekanauki.pl/articles/19322758.pdf
Data publikacji:
2023
Wydawca:
Instytut Badań Gospodarczych
Tematy:
financial risk management
financial performance
bankruptcy
innovativeness
competitiveness
Opis:
Research background: The lack of financial resources of small and medium enterprises (SMEs) make them face high financial risk. Their entrepreneurial abilities that belong to Resource-based View (RBV), such as innovativeness and competitiveness, might reduce SMEs' financial risk because those entrepreneurial abilities increase the financial performance of businesses. Purpose of the article: This paper aims to investigate the effects of the innovativeness and competitiveness of SMEs on their financial concerns based on financial risk, including bankruptcy, financial performance, and financial risk management. Methods: The authors use a method of data analysis and synthesis, including advanced knowledge and digital processing of background studies. This paper examines 1221 SMEs from the Czech Republic, Slovakia, and Hungary. Those firms are chosen by random sampling method from Cribis and the Budapest Chamber of Commerce databases. Then the researchers directed an online questionnaire to collect the research data from the randomly selected firms. The researchers use Ordinal Logistic Regression Test for analysis purposes. Findings & value added: This paper's results indicate that SMEs' competitiveness does not impact SMEs' bankruptcy prediction, financial performance, or financial risk management. On the other hand, while more innovative SMEs are less likely to face bankruptcy issues than less innovative SMEs, less innovative SMEs indicate better financial performance than their more innovative counterparts. Since this paper focuses on the influences of intangible assets of SMEs (such as characteristics based on RBV and Entrepreneurial Orientation) on their tangible assets (financial performance etc.) and puts emphasis on this fact from an International perspective, this paper makes a significant contribution to the literature. Furthermore, analyzing multiple relationships between SMEs' different entrepreneurial characteristics and various financial risk concerns is another important fact that might draw prospective readers' attention.
Źródło:
Oeconomia Copernicana; 2023, 14, 1; 327-354
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł

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