The article presents a methodology of systemic analysis applied to export activities. This is a group of structured and efficient activities useful for a Polish exporter in preparation and realization of foreign contracts. The procedures are based on a pool of questions, possible answers and a test of possible answers. Such procedural approach to making export decisions requires meticulous realization, continuous supervision, and making necessary modifications to adapt an exporter's decisions to foreign and domestic legal requirements.
The article discusses selected issues connected with the absorption of resources from PHARE Funds - The Investment Subsidies Fund (ISF) by small and medium enterprises in the Warmia and Mazury province. The authoress analyzes the realization of obligations contained in PHARE contracts from the years 2000-2002. Opinions of surveyed entrepreneurs regarding the significance of the PHARE ISF for investment processes in the SME segment are presented.
The study introduces the principle of revolving leasing, its advantages, financial and non-financial results connected with the choice of this form of investment financing. Additionally, the authoresses present an accounting comparative analysis of the profitability of revolving leasing versus standard operating leasing taking into consideration the specific subject of leasing, investment value as well as the entrepreneur's economic situation.
This paper presents an adaptation of UNIDO procedures as regards the cash flow for servicing the total investment debts of enterprises in the context of market economy requirements and integration with European structures.
The aim of the paper is to study the implementation of the structural funds within Integrated Operational Programme of Regional Development (IOPRD), Priority 3 - Local Development, Measure 3.4. Micro-enterprises in Warmia and Mazury. As on December 31, 2005, the level of funds absorption from IOPRD 2004–2006 amounted to 81,0% and included 157 applications for investment subsidy. This reflects a high absorption of structural funds by entrepreneurs from Warmia and Mazury. The article also includes structural analysis containing such information as quantitative division of subsidies, periods of project realization, legal form of micro-entrepreneurs or type of business activity.
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