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Wprowadzenie

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Duraj J., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2013
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vol. 278
2
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Wpływ zabezpieczania długu majątkiem na strukturę kapitału przedsiębiorstwa

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Pasińska D., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 200
EN
The paper presents of testing a factor determining the capital structure of polish firms. The sample consists of public limited companies. The factor: collateral value of assets has been tested. The book value of equity was used to estimate the capital structure. The results confirmed theoretical views and the relation between capital structure and the collateral value of assets just for some companies.
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Próba oceny wiarygodności wybranych formacji cenowych analizy technicznej

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Sobański S., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 200
EN
Technical analysis is more and more popular tool of investment. One of instruments of this analysis are technical formation. Consolidation patterns and continuation patterns generate different numbers of buy or sell signals which help forecast market trend. The article presents results of application of different technical formation.
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Odzyskiwanie należności w świetle przepisów prawa upadłościowego i naprawczego

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Papiemik-Wojdera M., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 200
EN
The aim of the article is to present the possibilities of retrieving debts from insolvent debtors, described by the bill: Bankruptcy and Reparation Law. In the conditions of the deteriorating liquidity, for many companies the risk of insolvency is one of the most important current problems of their activities. The appropriately early identification of the insolvency risk is essential for both debtor and creditor, who due to protect his own business can go into action giving the opportunity for retrieving money - or at least a part of it. Since 01.10.2003 the law frame of those activities has been defined in the bill: Bankruptcy and Reparation Law from 28.02.2003 (Dz.U. 2003, No. 60, item 535). The presented article includes the treatment of: - the general assumptions of the bill Bankruptcy and Reparation Law, - normalisations conducive to satisfying creditors’ claims, - the construction and role of creditors organs in bankruptcy action, - the rules of making the list of creditors, - the order of satisfying creditors, - the position of creditor in reparation action.
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Rozważania o zdolności płatniczej, płynności finansowej i wypłacalności przedsiębiorstwa

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Burzykowska M., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 200
EN
The main problem of this report was appeared the cohesion and contrast between the ability payment, the solvency and the financial liquidity. All financial categories are very important. The ability payment gives possibility to cover resources of payment the overheads, expenditures and loss which have appeared during human economic activity by enterprise. About the ability payment determine also a cash financial liquidity and long-term solvency of enterprise which concern to reserves onto long-term of obligations and don’t concern only long-term of obligations. We shouldn’t identify the ability payment of enterprise with it’s the solvency and the financial liquidity because when the enterprise receives credit resources its the ability payment growing but the solvency and the financial liquidity can lessen. We can say the solvency of enterprise and its the financial liquidity to differ from the payment ability because to react differently onto its situation assets-financial.
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O istocie spółki europejskiej

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Duraj J., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 200
EN
European Company is new form firm’s and the possibilities of activity resulting from over national its character and of norms formulated by European Law of Partnership. European Company can come into being in result of mergers joint-stock company in accordance with law of a Member State, with registered offices and head offices within the Community. It can be also create by forming common companies - of daughter. European Company has character corporate. It can prove extremely effective form of competition of activity in circumstances working rules freedom of activity economic and rules of freedom flow of capital. These roles come from the Treaty.
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Gwarancyjna funkcja rezerw finansowych przedsiębiorstwa

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Duraj A. N., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 200
EN
The main goal of this paper is to present the role and the significance of guarantee function of financial reserves of company. The problem concerning the influence of financial reserves on the company’s strategies is relatively new in the Polish literature, as it is connected with transformation of conditions in which companies operate and with adaptation of Accounting Act as well as other legal acts governing establishing of reserves in the company to a market economy. Problems concerning financial reserves are usually tackled in the literature - both Polish and foreign - in the aspect of financial accounting (concerning the balance-sheet category of reserves for liabilities, that is, reserves resulting from the deferred income tax, reserves for pension and other benefits or remaining reserves) and in the equity management aspect (it concerns problems connected with reserve and spare capital).
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Przedmowa

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Duraj J., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 200
9
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Wpływ rezerw na zobowiązania na dźwignię finansową przedsiębiorstwa

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Duraj A. N., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 214
PL
Praca naukowa finansowana ze środków budżetowych na naukę w latach 2005-2007 jako projekt badawczy nr 1 H02C 014 28 pt. „Wpływ rezerw finansowych na politykę dywidendy i wypłacalność przedsiębiorstwa” oraz powstała w związku z realizowanymi w 2005 r. badaniami własnymi w ramach przyznanego grantu rektora Uniwersytetu Łódzkiego nr 505/604.
EN
The main goal of this paper is to present the influence of provisions and accruals and deferred income on the financial leverage and the capital structure of an enterprise. Each of this categories has a complex character and it is shaped under an influence of different factors. Their common characteristic is the fact that they are shown in the company’s balance - sheet and they have been established to accomplish definite goals in the future. The provisions are composed primarily of provisions for the deferred income tax, retirement and other benefits and the remaining provisions, which include, for instance, reserves due to the past events caused by restructuring. The main goal of provisions is updating the company’s debt value. These provisions are, thus, connected with a future outlay, which is probable enough on the balance - sheet day to be shown in the balance - sheet. Provisions are classified according to the type of a liability they concern among the remaining and even the main operating costs, financial costs or extraordinary losses. Provisions connected with main operating costs should be established only in exceptional circumstances and, hence, when they concern the really incurred costs. In this case such provision is used to cover a change in deferred cost and accruals.
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Mikroekonomiczne czynniki kształtujące rynkową wartość płynności finansowej przedsiębiorstwa

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Burzykowska M., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 214
EN
The main purpose of this report is to appear microeconomics factors which creates market value of financial liquidity. There are among microeconomics factors: stocks, current receivables, liquidity assets, current liabilities and working capital. The enterprise has got directly influence on the deterrents of financial liquidity and may create not only their level but also financial advantages for partners (workers, deliverers, owners, shareholders etc.).
11
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Obrazy przedsiębiorstwa a jego wartość

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Duraj J., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 214
EN
The article is presenting basic problems resulting from watching and experiencing of the company from ordering the three-dimensional perspective of the estimation with it. To these measurements belong: the profit, the market value and the social responsibility of the company. This three-dimensional picture of the company is allowing on clear featuring of the need to integrate economic purposes with targets of ethics of the responsibility. Ethics of the responsibility, like corporate social responsibility, is creating the chances to work the latest model out axiological of preference in relations company - society.
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Wyplata dywidendy i praktyka nabywania oraz umarzania akcji własnych a wartość przedsiębiorstwa

100%
Duraj A. N., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
|
vol. 214
PL
Praca naukowa finansowana ze środków budżetowych na naukę w latach 2005-2007 jako projekt badawczy nr 1 H02C 014 28, pt. „Wpływ rezerw finansowych na politykę dywidendy i wypłacalność przedsiębiorstwa” oraz powstała w związku z realizowanymi w 2005 r. badaniami własnymi w ramach grantu przyznanego przez rektora Uniwersytetu Łódzkiego nr 505/604.
EN
The main goal of this paper is to present the essence of share repurchase and dividend policy at the public companies and their influence on the value of an enterprise. The buyback can be considered as a form оГ dividend payout. Implementation of the dividend policy in joint slock companies listed on the Stock Exchange is a resultant of many diverse factors, which have their roots in the situation prevailing in the products and service markets, the company’s financial and property situation and its profitability. Moreover in this paper is presented the market reaction to stock repurchase programs and dividend initiation, as well how to show the share repurchase in the financial statement of an enterprise - especially in the balance sheet - according to polish accounting law.
13
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Charakterystyka leasingu odnawialnego z punktu widzenia korzyści podatkowych przedsiębiorstw

100%
Ciesielska L., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 214
EN
This article refers to the tax advantages of the new kind o f operating lease - so-called renewable lease. Renewable lease, initiated by EFL, is more profitable source of financing of investment than standard operating lease, because it has lower sum of discounted effective expenses and bigger reduction in tax payable. However take the opportunity of deducting value added tax brings bigger gains. In these case new product is also more improved offer. The paper emphasizes that renewable lease get the upper hand above traditional operating lease especially that lower taxes reduce for example one of the barriers development of enterprises.
14
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Otoczenie przedsiębiorstwa na przełomie XX i XXI w.

100%
Papiernik-Wojdera M., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 214
EN
The main goal of this paper is presentation basic changes in the environment of enterprises on the turn of the 20th century and value-based management problems issuing from them. The author discusses changes in the field of: a) modern technologies and information, b) intellectual capital development, c) business globalization.
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