Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 19

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Problemy oceny efektywności wykorzystania środków samorządowych funduszy ekologicznych na zadania inwestycyjne

100%
Burzyńska D., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The character of investment tasks for powiat and gmina and also the character of purposeful funds and legal specified directions of their spending point out that using those funds can not have only commercial character. Organizing form of those funds is fundamental element which points out the way and instruments for realization ecological activities. Appraisal of investment efficiency should be complex. Because it is difficult to value financial efficiency and adopt it into acting value of those subjects which do not fulfil only economical criteria or those criteria are fulfiled in only limited range, because they first of all they realize non economic purposes. In the process of spending ecological funds we should improve criteria of economic, ecological and social efficiency, especially in the situation when different sources of financing ecological investment are connected.
2
Publication available in full text mode
Content available

Finansowe aspekty wspierania potencjalnych przedsiębiorców przy zastosowaniu instrumentów aktywnej polityki rynku pracy w Niemczech

100%
Fila J., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The article presents the alternative forms of supporting the unemployed persons, which making efforts in order to become self-employed. They are a large potential for the growth of the medium and small enterprises sector. These forms belong to the active labour market policy. Their aim is to secure basic existence unemployed persons, which are making the first steps in the independent economic activity.
3
Publication available in full text mode
Content available

Kredytowanie gospodarstw domowych w strategii marketing-mix

100%
Czajkowska A., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The article presents the uses of the marketing-mix strategy in credit activity for households. Contemporary individual customers require complex service. Former practice of banks shaw, that the use of marketing tools has been forgotten in gaining and keeping credible borrowers. Bank, which wants to achieve success, concrete and measurable advantages must connect all elements of marketing in one integral, in order that they cooperate and were not competitive in relation to each other.
4
Publication available in full text mode
Content available

Wybrane formy realizacji zadań przez gminy w ramach partnerstwa publiczno-prywatnego

100%
Hajdys D., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The article is about the cooperation between the public and the private sector in the frames of public and private partnership. The act about public and private partnership gives the chance to develop the cooperation between the public and the private sector and to realize a wider range of public services. In the article the selection of forms of cooperation between the public and the private sector, is discussed and there are also indicated merits and defects of the particular forms.
5
Publication available in full text mode
Content available

Kredyty hipoteczne w planach finansowych Multibanku

100%
Mikulska A., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
Mortgage loans in financial plans of MultiBank is good and easy way to get own house or flat. Thanks to specialized in this kind of activity, getting loans is transparent and procedures granting mortgage loans aren’t complicated. In article are showed advantages of financial plans of MultiBank like lowest interest in polish trade. MultiBank offers although possibility using modern technologies: Internet, SMS, WAP and Call Center, assuring customers for easy access to their accounts, management money from every place, even from their own home.
6
Publication available in full text mode
Content available

Efektywność strategii bancassurance

100%
Czechowska I. D., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
Bancassurance is a co-operation between bank and insurance. This type co-operation occurs also in Poland. This strategy is a good solution for banks, because it causes larger effectiveness their working. The aim of article is the presentation of factors influencing on growth of efficiency this co-operation, with special regard: the forms, also the distribution of type on-line and different ones.
7
Publication available in full text mode
Content available

Absorpcja kredytów w sektorze gospodarstw domowych

100%
Bogus A., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The aim of the article is to prove the role of credits in the functioning of household. The author indicates the effects credits may have on global demand and increase in consumptions utility. The credit absorption of households is related to favorable macroeconomic environment. The theoretical part of the article focuses on the macroeconomic factors. In the analytical part of the article the author presents adjustment processes in the commercial banks to the growing demand for these credits.
8
Publication available in full text mode
Content available

Obligacje korporacyjne i komunalne jako alternatywna dla obligacji skarbowych forma lokowania oszczędności inwestorów indywidualnych

100%
Dykto M., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The main purpose of the paper is comparison of corporate and municipal bonds versus treasury bonds on Polish capital market. Individual investors has had only a few opportunities to invest in non-treasury bonds since 2002. Only several companies and municipalities has issued debt on public market. The papers has not been very attractive, since usually they has yielded not more then 50 basis points over treasuries. Furthermore, investors often have been obliged to buy quite huge (for an average household) amounts of the bonds.
9
Publication available in full text mode
Content available

Wdrażanie systemu zarządzania jakością zgodnego z normami ISO

100%
Mikulski H., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
Now days, certificate is trade's necessity. It's demanded on by government, customers. Quality signs, norms and certificates opens our trade for all European Union. Without them polish businessmen have problem with getting lucrative contracts. Companies, which want to be competitive should put into internal quality management system consistent with that made by European Union. This kind of system is ISO. Having such certificate should be priority for every polish company, because it gives ability of wilder contacts with foreign companies and reduce risk against untrustworthy customers and competition. Certificate ISO treats produce process and services. It guarantee that company is managed properly, products and services are good quality and also care of customers.
10
Publication available in full text mode
Content available

Wpływ zmian układu bilansu na zarządzanie finansami przedsiębiorstwa

100%
Stasiukiewicz E., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
This article attempts to assess the effect of changes of accounting legislation on balance sheet usefulness as an element of the finance statement in company finance management. It familiarizes us with the essence of making complete and simplified finance statements. The author familiarizes us with the duty of audit and balance sheet announcement as an element of the finance statement. It focuses, however, mainly on the balance sheet arrangement in the context of the change introduced by the amendment to the accounting legislation and the effect of the changes on company finance management. It assesses the direction of the changes the legislator introduces to balance arrangement - simultaneously has an effect on its informative usefulness in company finance management.
11
Publication available in full text mode
Content available

Centra usług

100%
Czubaszek M., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The article outlines one of the methods used by companies in order to increase effectiveness of their operations by separating back-office functions to so called shared service centres. From international corporations point of view, shared service centres are created as a result of centralisation of particular back-office function and locating it in one place as separate entity rendering services for the part of or the whole company. Higher effectiveness of new entities is supposed to be achieved by lower global costs and increase in quality of services. The article describes decision making process when choosing between shared services and outsourcing, as well as the most important factors that should be taken into account when creating shared services and main methods of managing such entities, especially the chargeback system. Forecasts for development and future of shared services are summing up the article.
12
Publication available in full text mode
Content available

Bankructwo przedsiębiorstwa: efektywność polskiego systemu prawno-finansowego

100%
Pastusiak R., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
Bankruptcy can be defined as a legally declared inability or impairment of ability of an individual or organization to pay their creditors. A declared state of bankruptcy can be requested by creditors in an effort to recoup a portion of what they are owed; however, in the overwhelming majority of cases, the bankruptcy is initiated by the bankrupt individual or organization. Today, bankruptcy of enterprises is common occurrence, and have very bad impact on the whole economy of a particular country. What is more, in times when trade credit is one of the main sources of short-time financing, insolvency of one enterprise may lead to bankruptcy of few other businesses. In Poland, since the year 2003, in many industries can be observed an improvement in the number of insolvencies and bankruptcies of enterprises. However, the air transportation industry, in contrast, is going through a worldwide crisis and also the restaurants and hotel sector is having a hard time because of less tourism and lower domestic demand. But generally, Poland has shown a strong decline in the number of insolvencies for 2004, in line with strong GDP growth. This situation should not change in 2005: indeed, excellent economic growth forecasts will allow failures to continue to fall in Poland due to the high mortality rate of the many newly created companies. Bankruptcy proceedings differ depending on country and law regulations. Unfortunately, in Poland, legal cases taken against institutions and enterprises which are unable to pay their debts, are not thought well, and should be changed. And the aim of this paper is to present how process of bankruptcy looks like in Poland and to show lack of its efficiency and indicate reasons of it. Also, its objective is to answer the questions: what can be done to improve bankruptcy proceedings, by whom and how make advance and speed up process of dept vindication?
13
Publication available in full text mode
Content available

Budżetowanie jako narzędzie wspomagające efektywne funkcjonowanie przedsiębiorstwa

100%
Kuchciak l., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
An effective functioning of enterprise based on taking up many economic decisions about cost ex ante and ex post. Budget is the basic instrument of planning and budgeting is a part of process of planning the costs. Traditional budgets like: static budget, zero base budgeting, flexible budgeting, Planning, Programing Budgeting System, incremental budgeting, continuous budgeting, imposed budgets, bottom up budgets have got many drawbacks. The aim of these study is to present major minus of traditional budgets and new methods of budgeting, for example: activity based budgeting, priority based budgeting, multidimensional budgeting, shareholder value budgeting.
14
Publication available in full text mode
Content available

Sposoby i strategie ograniczania i zabezpieczania ryzyka walutowego za pomocą opcji walutowych w Polsce i na świecie

100%
Olejnik A., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The article brings forward means and strategies of currency risk management by using currency options. This kind of risk has a significant influence on a stability of business, and one of the most important long - term goal for companies should be to recognize and eliminate that risk. The article analyses the situation on currency and derivatives market in the world and in Poland as well. The last part of a paper presents the survey on types of currency operations, which are the most popular and often use by companies to insure them against currency risk.
15
Publication available in full text mode
Content available

Nowoczesne instrumenty finansowe wykorzystywane do zabezpieczenia ryzyka walutowego w firmie

100%
Ejsymont A., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The problems concerned with a currency risk in an enterprise are presented in this article. The fluctuations of currency exchange rates have a large influence on earnings of every firm, which takes part in an international trade. Inability of managing of risk could be a reason of worsening of financial condition of a firm. Derivatives described in this article are used for securing of currency risk. The transactions are presented with example valuation. There are also described their advantages and disadvantages.
16
Publication available in full text mode
Content available

Wpływ funkcji cen transferowych na możliwość oceny sytuacji finansowej powiązanego przedsiębiorstwa

100%
Witczak R., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The definition of transfer pricing and associated enterprise were given. The different functions of transfer pricing was discussed. The advantages of transfer pricing were presented. The influence of transfer pricing functions on the possibility of estimating an associated enterprise was given.
17
Publication available in full text mode
Content available

Pomoc państwa w prawie wspólnotowym : wspieranie małych i średnich przedsiębiorstw

100%
Mikołajczyk B., Rynkowski T., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The latest trends in state aid in integrating European Union was presented, giving a special attention to supporting of small and medium sized enterprises. Creating the Single internal Market in EU has brought the danger of unregulated enterprises supporting by members countries, which would be discordant with the idea of free economy. That is why European Commission has decided to implement single competition policy. It was strongly connected with the necessity of state aid regulation at EU level. Its foundations were included in Art. 87-88 of the Treaty Establishing The European Community. Starting with the Lisbon agenda in 2000, institutions of EU launched the process of reducing the general level of State aids and shifting the emphasis from supporting individual companies or sectors towards tackling horizontal objectives. One of these objectives is supporting of creation, development and growth of competitiveness of small and medium sized enterprises.
18
Publication available in full text mode
Content available

Typologia dotacji z budżetu państwa a cele dotowania samorządu terytorialnego

100%
Guziejewska B., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2008
|
vol. 218
EN
The problems of intergovernmental fiscal relations have been recognized for many years. The consequence of this is a wide range of different kinds of transfers from state budget into self-government budgets. The article describes the typology of those grants and suggests same conclusions what grants are appropriate for what objectives.
19
Publication available in full text mode
Content available

Szacowanie podstawy opodatkowania w przypadku umowy cash poolingu

100%
Witczak R., Uniwersytet Łódzki I. F.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2013
|
vol. 284
EN
In the article the tax effects of cash pooling were presented. The scope and types of cash pooling contract were presented. The rules concerning the VAT and tax on civil law transactions and cash pooling were described. The tax effects of cash pooling caused by corporate income tax were discussed. The areas of tax risk concerning the use of cash pooling in respect of transfer pricing were given. The possibility of tax assessment in case of cash pooling was discussed.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.