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1
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Z problematyki reprezentacji łącznej w spółkach osobowych

100%
Witosz A.
Studia Ekonomiczne
|
2014
|
vol. 200
19-32
EN
The legal construction of joint representation is a widely used institution. It can be used in the case of a commercial proxy being the second type (in addition to an individual proxy). Its model is the standard type of a company's representation in the case in which there is more than one director appointed to a board of directors. When it comes to partnerships it is an alternative for the statutory model of each partner's individual competences that can be included in the partnership deed. The practical operation of joint representation is similar in all cases, but there are subtle differences due to its different functions; one of the commercial proxies' types, a statutory model in companies and a facultative model in partnerships. Because companies and the joint representation of directors (also a director with commercial proxy) are drawing the attention of commentator, it is worth dedicating a separate text to partnerships and the joint representation of partners.
2
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Evaluation of the economic indicators of a company-prosumer using photovoltaics

88%
Pawliczek A., Zimmermannová J.
Forum Scientiae Oeconomia
|
2018
|
issue Volume 6 (2018) Issue No. 2: Economic Growth, Innovations and Lobbying
51-64
EN
The number of companies using photovoltaics for the purposes of self-production of electricity is increasing. Generally, we can observe a new category of economic subjects – prosumers, which are simultaneously consumers and producers of selected goods, in this case electricity. The main goal of this paper is to evaluate the economic parameters of the company-prosumer, focusing on a selected administrative building which consumes both electricity from the grid and self-produced electricity. The system is not equipped with a battery; therefore the entire amount of electricity produced is consumed within the company. Firstly, the policy background and a literature overview connected with the issue of prosumers will be presented. The methodological section will focus on data sources and parameters for the model of a companyprosumer and a description of economic indicators used in the evaluation. The technical and economic parameters of the case study will be described. The Results chapter will firstly show the possible relationships between the amount of electricity produced by the photovoltaic power plant and selected natural conditions of the locality. Subsequently, particular economic indicators for the selected company-prosumer will be presented, using two scenarios with different electricity price tariff regimes. Generally, the case study is focused on the photovoltaics installed on the roof of an administrative building located in Olomouc, Czech Republic. Based on the results from the developed company-prosumer model, we can say that the economic indicators of the particular photovoltaic projects, and simultaneously the payback period, are highly sensitive to the price of electricity purchased from the grid and to the particular purchase price tariffs.
3
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Skuteczność strategii inwestycyjnej bazującej na wskaźniku ceny do zysku w oparciu o model Johna Neffa

75%
Celej M.
Studia Ekonomiczne
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2013
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vol. 155
467-482
EN
The article is devoted one of the investment strategy based on value investing. This strategy was developed by John Neff. He headed the Windsor Fund for many years. The main assumption of this strategy is investing in stocks these are low market valuation ratio (price to earnings ratio forming from 40 to 60% of the market) and additionally, these companies are likely to develop. These are measured according to certain criteria. In this publication empirically verified the results to the strategy of John Neff for the stocks listed on the Polish stock market in the years 2007-2012. Companies in accordance with criterion of size of P/E ratio evaluated for compatibility with the Rother objectives of the strategy, and then tested the effects of investment in their stocks as compared to the results for the broad market index.
4
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Raporty okresowe spółek notowanych na rynku regulowanym w Polsce jako podstawowe źródło informacji dla inwestorów

75%
Mazurczak-Mąka A.
Studia Ekonomiczne
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2013
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vol. 174
223-235
EN
In the global financial markets companies are facing the growing role of institutional investors and higher activity of individual investors. Interim reports are the primary source of information about the activities of listed companies and their performance results. This paper will discuss the nature and scope of information presented in the quarterly reports, semi-annual and annual reports. New trends in periodic reporting by public companies arising from investors' expectations will be presented. Interim reports should not only present reliable financial data, but also non-financial information that will enable investors to perform a full analysis of current activities and potential of a given company.
5
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Jakość zysku spółek IPO na przykładzie GPW w Warszawie

75%
Cieślik R.
Studia Ekonomiczne
|
2014
|
vol. 201
60-70
EN
The purpose of this paper is to empirically investigate the earnings quality (EQ) of IPO companies on the Polish capital market. The study included data from financial statements of companies that became public through the IPO process on the WSE between 2008 and 2011. In order to estimate EQ I used an approach based on measurement of abnormal accruals. This study has shown that the average magnitude of the incomeincreasing abnormal accruals in the pre-IPO period was significantly higher than in the post-IPO periods. This result is consistent with prior findings and the theoretical assumptions and provides an empirical evidence that Polish firms' managers engage in earnings management at the time of the IPO.
6
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Analiza korelacji pomiędzy wybranymi wskaźnikami finansowymi na przykładzie spółek publicznych

75%
Węgrzyn T.
Studia Ekonomiczne
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2014
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vol. 207
255-268
PL
W artykule zbadano korelację pomiędzy wybranymi wskaźnikami finansowymi. Przeanalizowano 46 wskaźników wyznaczonych dla 219 firm notowanych na GPW w Warszawie oraz na rynku New Connect. Każdy ze wskaźników wyznaczono na podstawie raportów finansowych za lata 2008 i 2009. Na podstawie uzyskanych wyników można stwierdzić, że większość z badanych wskaźników wykazuje pewien stopień skorelowania. Jedynie 8 spośród badanych wskaźników nie jest skorelowana z pozostałymi. Ponadto analizowana jest zgodność uporządkowania przedsiębiorstw, gdy do budowy rankingu wykorzystuje się wskaźniki o różnym poziomie skorelowania
EN
The author studies the correlation between the chosen financial ratios. The 46 ratios are calculated for 219 companies listed on the Warsaw Stock Exchange or on the alternative trading system New Connect. Each ratio is computed on the base of the annual financial statement for the year 2008 and 2009. As a result, it can be stated that many of the chosen financial ratios are correlated. There are 8 of them, which are not correlated with others. Moreover the ordering compliance of companies in the rankings is analysed, when rankings are created on the base of financial ratios with different level of correlation.
7
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Prawa i obowiązki wspólnika cichego Na tle podstawowych założeń umowy spółki cichej

75%
Rudlicka K.
Studia Ekonomiczne
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2015
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vol. 240
60-76
PL
Spółka cicha jest jedną z umów nienazwanych, o charakterze wzajemnym i konsensualnym, oraz stanowi w chwili obecnej formę współdziałania kapitałowego przedsiębiorców, wykorzystywaną coraz powszechniej w obrocie gospodarczym. Konstrukcja spółki cichej, początkowo wprowadzona przez Kodeks handlowy z 1934 r., na dzień dzisiejszy nie ma swojej ustawowej regulacji, pomimo iż powszechność jej wykorzystania stanowi o istotności tego zagadnienia z zakresu prawa cywilnego. Celem artykułu jest przedstawienie szeroko rozumianej problematyki spółki cichej. Skupiono się w nim przede wszystkim na pozycji wspólnika cichego z punktu widzenia jego praw i obowiązków oraz podjęto próbę zdefiniowania spółki cichej oraz wskazania na jej istotne cechy. Opracowanie opisuje w szczególności podstawowe założenia spółki cichej, przepisy jakie należy stosować przy zawieraniu tego typu umowy, odnosi się do zagadnień związanych z kręgiem podmiotów mogących uczestniczyć w spółce cichej, sposobem w jaki wspólnicy spółki cichej dokonują między sobą rozliczeń, formę kontroli wspólnika cichego nad przedsiębiorstwem. Artykuł charakteryzuje także podstawowe różnice występujące między typową a tak zwaną atypową spółką cichą, pod względem praw i obowiązków wspólnika cichego oraz wskazuje na wady i zalety spółki cichej, stanowiąc tym samym interesującą lekturę dla każdego, kto chciałby poszerzyć swoją wiedzę z zakresu przedmiotowej tematyki.
EN
A silent partnership is one of unnamed mutual and consensual agreements and, at present, one of the forms of capital cooperation between entrepreneurs which is used more and more frequently in business. The construction of the silent partnership was initially enforced by the Commercial Code of 1934. Today, it is not governed by statutory acts although, given the frequency of its use, this civil-law issue is important. This article is to present a broadly understood silent partnership. The article focuses mainly on the position of a silent partner from the point of view of his rights and obligations. It attempts to define the silent partnership and its key characteristics. In particular, the publication describes the key assumptions of the silent partnership and regulations governing silent partnership agreements. It also discusses issues related to entities that may join the silent partnership, terms and conditions for settlements between partners of the silent partnership, the silent partner's control over the enterprise. Moreover, the article describes basic differences between a typical silent partnership and a so-called atypical silent partnership in terms of the silent partner's rights and obligations, as well as advantages and disadvantages of the silent partnership. It will be interesting for anyone that would like to gain more knowledge on the above issues.
8
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Powołanie prokurenta jednocześnie z utworzeniem spółki osobowej

75%
Witosz A. J.
Studia Ekonomiczne
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2015
|
vol. 240
22-33
PL
Tekst przedstawia problematykę powołania prokurenta przed utworzeniem spółki osobowej celem wspólnego zarejestrowania obu tych zdarzeń w Krajowym Rejestrze Sądowym. Spółka osobowa powstaje jako podmiot prawa dopiero po wpisie do rejestru przedsiębiorców, dlatego rodzi to określone problemy teoretycznoprawne. Upoważnienie jest bowiem udzielane w imieniu jeszcze nieistniejącej osoby ustawowej. Niewątpliwie jednak możliwość taka jest pożądana przez praktykę, co sprawia, że potrzebna jest analiza rozwiązań normatywnych pod kątem jej zasadności. Jeśli brak bowiem istotnych przeszkód natury systemowej, prawo powinno być interpretowane na rzecz przedsiębiorców.
EN
Partnerships are legal entities (imperfect legal persons) whose legal existence arises only from the moment od registration of the created partnership in the National Court Register. Procura is a special (strictly for business purposes) power of attorney which can be only granted by entrepreneur. Partnerships are entrepreneurs, but also achieve that status with its legal entity at the time of the corresponding entry in the commercial register. Thus, while establishment of a power of attorney for the partnership already functioning is clear, doing so before partnership's emergence as a subject of law and the application of proxy together with the application for registration of partnership may rise some doubts. As the practice of registration courts is not entirely uniform, the resolution of this problem and its theoretical description seems necessary venture.
9
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Współpraca przedsiębiorstw z organizacjami społeczeństwa obywatelskiego – wnioski z wyników badań

63%
Reichel J.
Studia Ekonomiczne
|
2016
|
vol. 267
146-162
PL
Prezentowany artykuł omawia współpracę między polskimi przedsiębiorstwami i organizacjami pozarządowymi. Głównym celem jest przedstawienie wyników badań własnych przeprowadzonych w 2014 r. Dzięki badaniom zanalizowano istniejący zakres i rodzaje współpracy między firmami i organizacjami pozarządowymi oraz warunki, w jakich te więzi współpracy są nawiązywane. Wyniki badań prowadzą do wniosków istotnych dla przedsiębiorstw, które zamierzają włączyć do swoich strategii współpracę z organizacjami pozarządowymi.
EN
The article discusses a cooperation between Polish companies and nongovernmental organisations. The main objective is to present results of the research carried out in 2014. Thanks to the research existing range and types of cooperation between companies and non-governmental organizations were analysed. The conditions in which these bonds of cooperation are established were also a subject of interest. The results of the study lead to important conclusions for companies that wish to introduce into their strategies cooperation with non-governmental organizations.
10
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Selekcja akcji z wykorzystaniem modeli dyskryminacyjnych oraz optymalizacji podziału zbioru obiektów

63%
Lach B.
Studia Ekonomiczne
|
2013
|
vol. 163
45-58
EN
This article consists primarily of discriminant analysis, which could be used as a tool to guide the investors to choose appropriate shares. Author used data on the financial situation of various companies from three various branches. The objects in the examination were descibed through set of financial indicators. The purpose of the discriminative models was to select the companies that had a higher return rate than average in a three month period after publishing quarterly financial reports. The use of the k-means method amends quality of the discriminant model improving the chance to figure out an effective prognostic tool.
11
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Wpływ polityki bilansowej i podatkowej w zakresie wyceny operacyjnych aktywów trwałych na wynik finansowy spółek giełdowych z sektora energetycznego

63%
Kuzior A.
Studia Ekonomiczne
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2014
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vol. 201
170-182
EN
The article presents options od measuring expenses concerning balance sheet and tax valuation of tangible and intangible fixed assets. The rules of measurement: - initial value, - depreciable amount, - depreciation expenses, - impairment losses were described on the basis of IAS. Tax solution concerning measuring tangible and intangible fixed assets were presented and the differences between accounting and tax rules were shown. The article also deals with the most important areas of temporary differences between the carrying amount and the tax base of tangible and intangible fixed assets. On the basis of listed companies of the energetic sector, the accounting policy concerning measuring the consumption of tangible and intangible fixed assets was presented. The ways of presenting information on accounting policy in notes to financial statement were analyzed.
12
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Wpływ polityki rachunkowości w zakresie aktywów z tytułu odroczonego podatku dochodowego na wynik finansowy niewypłacalnych spółek giełdowych

63%
Górowski I.
Studia Ekonomiczne
|
2014
|
vol. 201
87-95
EN
The professional judgment about the future of company performance plays the key part in the deferred tax assets recognition procedure. The deferred tax allocation can substantially influence the company's assets value and income. The article examined disclosures in the financial statements and auditors' opinions in reference to the going concern assumption and accounting policy applied to the deferred tax assets. The analysis was performed on listed companies which declared bankruptcy in year 2013. In the reports of all of the examined companies, the deferred tax assets were recognized, and at the same time doubts about the entity's ability to continue as a going concern were stated. In the management's opinion, the presence of these doubts was not an obstacle to the recognition of the deferred tax assets and increasing of the financial result. Furthermore, in two cases, it was found that the auditor opinion did not provide the stakeholders with clear and useful information about this specific reported item. Concluding from the disclosed in the financial statements information, one can advance a thesis that companies that find themselves on the brink of insolvency use tools of the accounting policies for earnings management.
13
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Zastosowanie uogólnionego współczynnika Giniego do pomiaru ryzyka spółek wchodzących w skład indeksu WIG20

63%
Majewska E., Jankowski R.
Studia Ekonomiczne
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2013
|
vol. 163
59-71
EN
This paper presents the basic properties of the extended Gini coefficient as a risk measure. We define the measure of systematic risk (beta coefficient) and the correlation between securities based on the extended Gini coefficient. The presented issues we illustrate with empirical research conducted on the basis of selected shares quoted on the Warsaw Stock Exchange.
14
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Konsumencka zdolność upadłościowa - zakres podmiotowy

63%
Kuźnik M.
Studia Ekonomiczne
|
2015
|
vol. 240
34-45
PL
Postępowanie upadłościowe prowadzone wobec osób fizycznych nieprowadzących działalności gospodarczej (tzw. upadłość konsumencka) wprowadzono na podstawie Ustawy z dnia 5 grudnia 2008 r. zmieniającej ustawę Prawo upadłościowe i naprawcze. Zdolność upadłościowa w ramach upadłości konsumenckiej została przyznana osobom fizycznym, wobec których nie może zostać ogłoszona upadłość na podstawie ogólnych przepisów dotyczących przedsiębiorców. Niemniej jednak ta na pozór czytelna dystynkcja między upadłością konsumencką a upadłością przedsiębiorców w odniesieniu do osób fizycznych niesie ze sobą w praktyce liczne problemy natury interpretacyjnej. W szczególności warta uwagi jest sytuacja, gdy działalność gospodarcza prowadzona przez osobę fizyczną bądź spółkę osobową zostaje przekształcona w spółkę kapitałową.
EN
The provisions governing the bankruptcy proceedings against natural person not conducting economic activity, the so called consumer's bankruptcy were introduced by the Act of 5th December 2008 amending Bankruptcy and Reorganization Law. The capacity to go bankrupt under consumer's bankruptcy proceedings was given natural persons aganist whom a declaration of bankruptcy can not be enforced according to provisions governing bankruptcy of entrepreneurs. Nevertheless this clear distinction between general and consumer's capacity to go bankrupt in relation to natural persons cause some interpretational difficulties in practice when borderline cases are to be considered. In particular such issues occur in connection with transformation of single entrepreneur into one-person company or partnership into company.
15
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Zadłużenie a inwestycje w spółkach odpłatnie korzystających z przedsiębiorstw państwowych

51%
Matuszewska-Pierzynka A.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 2
36-46
EN
The essential aim of this paper is to examine the relation between the debt and investments in companies using state-owned enterprises against payment. Empirical examinations were conducted among companies using state-owned enterprises against payment from the Mazovian province which entered into an privatization agreement with the State Treasury in years 2000-2001. In examining the relation between the longterm debt to equity ratio and the value of material fixed assets the coefficient of correlation of Spearman's ranks was applied. Conducted empirical examinations don't allow to positively validate the research hypothesis stating, that in companies using state-owned enterprises against payment between the long-term debt and the value of material fixed assets the very strong negative relation exists.
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