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Zarządzanie i Finanse
|
2012
|
vol. 1
|
issue 1
319-326
EN
The paper presents the University of Szczecin’s experiences with micro and small enterprises concerning the implementation of innovative process solutions and pre implementation research. This form of cooperation took place in 2009-2011 and was part - financed by the Polish Agency for Enterprise Development. The paper describes the phases of the University of Szczecin’s experience of cooperation with entrepreneurs, from a beauty contest to negotiations on the contract, delivery of the service and the final settlement. Article emphasizes the role of funding research in collaboration with business units.
EN
The paper identifies the problems concerning innovations in small and medium enterprises (SMEs). In the first part of the article the authors discuss definitional issues and characterize innovations in SMEs. The following part of the paper focuses on describing the factors and barriers influencing innovations in such types of enterprises.
EN
The article presents a discussion around the essence and meaning of the corporate governance, as well as owner’s supervision in an enterprise. Further, the paper provides and characterizes managerial incentive systems and its role in governance and management. The final part of the study contains a fragment describing the results of research on the role of the so-called pro efficient contracts in the owner’s supervision system of enterprises.
EN
A study of profitability of enterprises is an issue of great importance. The paper focuses on examining the strength and direction of the impact of the factors influencing the Earnings Before Interest and Taxes (EBIT). The article presents the multiple regression model in which EBIT is the dependent variable. Correlation analysis and regression analysis were conducted on the basis of data received from the years 2007-2010 for companies engaged in quarrying of stone in Opolskie Voivodship and Dolnośląskie Voivodship, representing 08.11 class of PKD (quarrying of ornamental and building stone, limestone, gypsum, chalk and slate) and 08.12 class (operation of gravel and sand pits; mining of clays and kaolin).
EN
Fairness is a major premise behind the concept of sustainable development. It cannot be attained without the involvement and co-operation of states, enterprises and consumers. Firms which embrace the idea of sustainable development take efforts to pursue socially responsible policies. The present paper discusses the relationship between the two concepts.
EN
The financial efficiency of the Czech companies in the period 1996 - 2005, measured by return on capital and revenues did not develop very favourably until the year 2000 when the things changed to the favourable development. This article examines the factors that influenced this development and indicates the ways pointing to improvement. The analyses showed that substantial share on a creation of economic value added in the average Czech industrial company has macro-economic policy, launched in the areas of the price of loan capital and of the legal entity income tax. The accelerator of the growth of financial efficiency of the enterprises will be the internal factors disregarded in this analysis, that include the new products and technologies, which are conductive to decrease the share of the costs on revenues.
EN
The aim of the provisions creation in the enterprises is to limit of economic risk and to indemnify economic unit before adverse economic events which can be foreseeable. But the provisions, as a estimate largeness, often can be used as instrument to increase or decrease of the financial result of enterprises. This paper present the problem of the manipulation of financial result of enterprises with drain of the provisions by enterprise managers.
EN
The paper focuses on corporate governance meaning for enterprises modernization, especially in Central and Eastern Europe countries. The author explains the notion and nature of corporate governance and its role in enterprises’ development and modernization. Other part of the paper provides a description of basic corporate governance mechanism in Poland and Russia.
EN
The article presents the concept of international logistics as a component of logistics' science. Today it is one of the most dynamically developing areas of businesses and it has an impact on the results of businesses and multinational corporations. A state (a country) and integration groups play a special role in the development of international logistics , creating not only infrastructural conditions for the implementation of operational and strategic functions, but also opportunities of running a business in the international area.
EN
The article introduces cluster initiatives in Czech Republic which were analyzed from the point of view of the industry development, financial health and the size structure of the participating companies. Pursuant to the analysis of the main characteristics of the industries, it was necessary to refuse the hypothesis that it is mainly the declining or stagnant industries that express interest in cluster establishing. The interest in cluster establishing is expressed across industries, regardless of their economic performance. The results of the financial analysis carried out by means of the basic ratio indicators and the index of bankruptcy and solvency IN99 supported the hypothesis that it is mainly the economically weak companies or companies that do not bring any value to their shareholders that are interested in to participate in the clusters. An analysis of the size structure confirmed the hypothesis that it is especially the micro and small enterprises that are interested in to participate in the clusters.
PL
Artykuł podejmuje zagadnienie wartości organizacyjnych, wskazując na ich rolę w procesie funkcjonowania przedsiębiorstw. Prowadzone rozważania koncentrują się na przyczynach i kierunkach przeobrażeń systemu wartości polskich przedsiębiorstw, a ich podstawę stanowią wyniki badań empirycznych. Pozwalają one wnioskować o dalszych kierunkach rozwoju systemu wartości oraz o doborze narzędzi pomocnych w jego utrwalaniu.
EN
This paper discusses the problem of organizational values, pointing to their role in the process of company operations. Considerations focus on the reasons and directions of transformations in the value systems of Polish companies and are based on empirical research. They allow conclusions as to further directions in value system development and the selection of tools helpful in making them permanent.
EN
The issue of financial and capital structure of SMEs hasn´t been researched yet. The research in this area focused mostly on the impact of business factors on financial and capital structure. Lately the orientation of research has gradually begun to change. Excluding the effects of business factors, the research into influence of country factors and industry factors on financial structure of enterprises has already had a start. The aim of this paper is to analyse, judge and quantification relative impact of selected factors on financial structure of these enterprises. We divide these factors into three groups: business, industry and country factors.
EN
The aim of this study is to introduce three elements of structural characteristics of business activity - economic organisation with legal entities, private enterprises and foreign investments - in connection to Southern Slovakia and to draw attention to significant regional differences in business activities relating to the state and/or Southern Slovakia. Whilst examining these activities in different districts of Southern Slovakia the statistical data for Bratislava and Kosice are not included, because the social and economic indicators of these two cities would significantly distort the innovation potential of the compact territory that is situated at the border between Slovakia and Hungary and with a large Hungarian minority and 16 districts (of which 1/3 of the 1.5 million population is of Hungarian nationality). After three years, since the accession to the European Union the economic indicators of Southern Slovakian regions inhabited by the Hungarian minority have remained unfavourable when compared to similar indicators of other regions in the country (of which only Dunajska Streda and its close surroundings are the exception). Within Southern Slovakia the overwhelmingly Hungarian territories found themselves more or less outside the range of interest of foreign capital. This is partially a consequence of the separateness of the minority, but mostly it is due to the underdevelopment of the infrastructure generally, but particularly of the transportation network. Considering the existing social and economic conditions in Southern Slovakia we argue that the key to the socio-economic renewal of this region are the small and middle enterprises which in present lag behind their Slovak partners.
EN
Europeization is a modern concept that concerns many fields of law. It did not avoid the unfair competition law, either. This phenomenon can be observed very clearly in the public section of the competition law, which is the law against restriction of competition. It is present – though less distinctly in the private section of competition law, which is unfair competition law. The reason why the phenomenon of Europeization is less distinct in unfair competition law is simple. The antimonopoly law is influenced by the European law directly and nearly in the whole scope of its application. The unfair competition law is influenced by the European law both directly and indirectly, but only in some areas of its application such as misleading and comparative advertising and unfair business practices used by enterprises in relation to consumers on the internal market. In his contribution he deals thoroughly with the harmonisation of Slovak unfair competition law as a result of transposition of the European directives. Transposition of these European directives into our law must respect the terminological system specifics of our law and catch the meaning and spirit of the directive as much as possible. A very important source of positive European law is the decision-making practice of the Commission and the case-law of the General Court of the European Union and the Court of Justice of the European Union that significantly participate in the creation of the content of European legal norms.
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