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Pieniądze i Więź
|
2005
|
vol. 8
|
issue 3(28)
90-94
EN
The article proves the applicability of economic (econometric) models for small and medium size enterprises (SME) so important for Polish economy. SME that would like to compete at the European Union markets and keep their market position have to apply their economic competence and know how to remain on the market for the long period of time.
EN
The article defines small and medium size business according to legal definition. It analyses costs according to the theory and fiscal law including Personal Income Tax Bill. It concludes that costs are especially important to the managers because of the consequences.
Pieniądze i Więź
|
2006
|
vol. 9
|
issue 1(30)
21-25
EN
The author analyses leasing in the light of the Accounting Bill and financial law on financial balance in relation to medium and small enterprises. Leasing as a part of economic system has always been a problem in Poland due to the discrepancies between taxing regulations and financial law.
Pieniądze i Więź
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2006
|
vol. 9
|
issue 4(33)
100-103
EN
The article analyses stocktaking as an essential instrument in the functioning of economic enterprises on the basis of the full account book.
Pieniądze i Więź
|
2005
|
vol. 8
|
issue 4(29)
99-104
EN
The article presents major changes in the value added tax (VAT) introduced after June 1, 2005 that continued the process of VAT evolution related to Poland's integration with the European Union. The changes of 2005 were not sufficient and therefore VAT required further improvements which are in progress.
EN
The article defines the concept of leasing concentrating especially on the tax law. It analysis the most common object of leasing - a car. The article presents both operative and capital leasing and concerning legal changes in taxation in 2004-2005 period, as well as VAT changes in car leasing. There were five periods of different legal conditions in car leasing.
Pieniądze i Więź
|
2005
|
vol. 8
|
issue 2(27)
141-148
EN
The author analyses in detail the terms enterprise and businessman. The enterprise development has been divided into four periods: agrarian period, industrial period, information period and information-globalisation period. Those periods have been analysed in details. The especially important is the present, fourth period of information and globalisation. The term enterprise have been defined according to various methods, especially interesting definition has been found in the XIX century Polish Language Vocabulary. In the analysis the controversial problem of the gain maximization emerged. The definition of businessman has been analysed according to the similar methods including legal regulations of the XXI century. The important issue is the new definition of businessman that has been proposed, the one that should be accepted in the beginning of new century.
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