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EN
The aim of this article is to evaluate the role of banks in proprietary structures of enterprises. Mutual existence of credit and capital links between banks and enterprises is typical of German and Japanese economies. Banks play the role of a major shareholder in 9% of investigated public limited companies in the processing industry in Poland. There are no unequivocal assessments as to the influence of capital links between businesses and banks (i.e. bank's share in the shareholders' structure) on value creation for shareholders.
EN
The article attempts to recignize the most significant factors distorting comparability of financial indicators in enterprises. Among such factors the authoress mentions: differential character of markets, public support, assymetrical fiscal burdens, transfer prices, tax releases, tasks and obligations imposed on enterprises as well as various forms of data manipulation.
EN
The aim of the study is to examine the condition and the scope of foreigner's ground investments in Poland. In particular cases foreigners have to obtain special permissions from the Ministry of Internal Affairs and Administration. Currently foreigners own only 0,4% of all grounds in Poland (143 000 hectares)
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