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Etyczne problemy działania agentów zawodników w piłce nożnej

100%
Pawlak Z., Smoleń A.
Annales. Etyka w Życiu Gospodarczym
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2012
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vol. 15
131-142
EN
The players’ agent is a middleman who, on the strength of an agent contract and with pay, becomes obliged to act as a go-between in concluding contracts between players and clubs or transfer contracts between clubs. According to data of the International Federation of Association Football (FIFA), at the end of March 2011 there were 5794 licensed agents of football players in 219 national federations. According to the FIFA’s regulations, players, as well as clubs, have right to engage licensed agents in connection with negotiationg or renegotiationg of a player’s employment contract or a player’s transfer. Players and clubs are forbidden using services of unlicensed agents. The FIFA’s Regulations on Players’ Agents – and analogous regulations of the Polish Union of Football – burden the agent with many obligations. Moreover, definite obligations are imposed on clubs and players. Additional regulations introduce a code of players’ agents professional conduct. The player’s agent – as well as the player, the club and the union – can be imposed with sanctions for breaking the abovementioned rules. In milieus connected with Polish football there is a quite common opinion that, in spite of severe sanctions provided by regulations, obligations and rules of professional conduct are often broken in activities of players’ agents. However it is an opinion based on rumours and suppositions, which is not confirmed by decisions of the Department of Discipline of the Polish Union of Football concerning infliction of punishment.
2

Valuation Methods of Sports Companies

100%
Pawlak Z., Smoleń A.
Physical Culture and Sport. Studies and Research
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2009
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vol. 46
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issue 1
243-253
EN
The valuation of sports companies is indispensable during commercial buy and sell transactions, restructuring processes, determining premiums for the purposes of property insurance.For the valuation of sports companies four approaches are possible i.e. assets-based, income-based, market-based and mixed-valuation approaches. For each approach there are specific company valuation methods. Using real-life examples, this paper discusses the following sports companies' valuation methods: book value, adjusted book value, replacement, liquidation, capitalized profit, discounted cash flow, comparative worth, market multiples and German valuation method. The mixed approach using the German method is applied when the output prices from conventional company valuation methods vary too much, and differences in values exceed 25%.From the management accounting perspective the skilful application of valuation methods to sports companies should be regarded as one of the prerequisites for effective management of sports companies.
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Etyczne problemy sprawowania władzy w zarządzaniu przedsiębiorstwem

100%
Pawlak Z., Smoleń A.
Annales. Etyka w Życiu Gospodarczym
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2008
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vol. 11
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issue 2
171-179
EN
When power is exercised in the enterprise some ethical issues might occur with business ownership, personnel policy, working conditions etc. These issues and ways of addressing them were depicted and interpreted from the perspective of the Church’s social teachings included in papal encyclicals, viz.: Rerum novarum, Laborem exercens, Centesimus Annus. In the Church’s social teachings a number of principles were noticed that are favourable for the ethical corporate management including the principle of the primacy of work over capital, right to private ownership, right to establish professional associations, right to fair pay, right to fulfil religious obligations and having rest during holidays, a duty to support the weak and the needy (solidarity principle). The analysis of the social content of papal encyclicals showed two faces of power. On the one hand it is necessary and has positive effects (introduction of corporate governance, taking right decisions, prevention of theft and assets devastation etc.); on the other hand improper power exercise may lead to a number of undesirable effects (corruption, worker discrimination, thriftlessness etc.) The paper identifies also sources, forms and power exercising planes in the enterprise.
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