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Operating surplus in financial management of Polish local government units

100%
Błażuk K.
Zeszyty Naukowe UPH seria Administracja i Zarządzanie
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2018
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vol. 45
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issue 118
93-98
EN
The aim of the article is to assess the currently effective limiting mechanisms for debt incurrence capability of Polish local government units (LGU), which is based on the size of the generated operating surplus. Moreover, the article includes a verification of a hypothesis stating that from 2011, the level of operating surplus significantly influences the investment decisions of LGUs. The article also skeptically scrutinizes the introduction of the operating surplus generation imperative with reference to the LGU subsector (a legal ban of deficit in the current part for LGUs) without similar restrictions regarding the central subsector, which was responsible for about 93% of total public debt in 2001-2016. The methodology applied includes statistical data analysis, as well as a dogmatic-legal method. The dependence of debt incurrence capability on generated operating surplus is to be positively appraised – the financial ratio which incorporates the size of the surplus is an indicator that defines a safe level of debt and therefore accurately reflects the financial condition and credit capabilities of LGUs. This value determines, not only the formal, but also the real credit capability of the unit. The reform of the LGU finance system without any additional constraints on the central level will not lead to the general rejuvenation of the public finance.
2

Fiscal Imbalance and Fiscal Risks Management on the Regional Level

88%
Dvořáková P.
Review of Economic Perspectives
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2011
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vol. 11
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issue 3
141-167
EN
The aim of the paper was to evaluate usage of the fiscal instruments (mainly liabilities and fiscal risks management) in present practice of Czech regions. The current practice of fiscal instruments was explored particularly by the means of structured interviews in which representatives of all Czech regions participated. The survey showed different attitudes to debt/liabilities management exercised on the Czech regional level. An active debt management, as defined by the theory, has not been encountered in any of the Czech regions (except for the capital of Prague), although their representatives are convinced otherwise. Risk maps or risk matrixes are not usually created either but the risks connected with the regional budgets are monitored (especially currency risks and interest rate risks) and solved if necessary.
3
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Klasyfikacja wierzytelności w procesie windykacji

63%
Kryska M.
Studia Ekonomiczne
|
2015
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vol. 238
65-76
PL
Odzyskiwanie należności jest czynnością znaną od początku powstania rynku. Wraz z rozwojem gospodarczym i tym samym większą ilością zawieranych transakcji, koniecznością stało się sformalizowanie prowadzonych działań i ograniczenie ich ramami prawnymi. Dzisiejsza działalność windykacyjna funkcjonuje zgodnie nie tylko z literą prawa, ale również w poszanowaniu zasad współżycia społecznego i etyki. Wierzyciele posiadają szereg dostępnych metod odzyskiwania należności. Jednak windykacja wewnętrzna, mieszana czy outsourcing, wiąże się zarówno z ryzykiem niedopełnienia zobowiązania przez dłużnika, zatem stratą nie tylko wierzytelności, ale również z kosztami poniesionymi na jej dochodzenie. Właściwe rozpoznanie rodzaju wierzytelności pozwala na efektywniejsze działanie w zakresie jej odzyskania, skracając czas zwindykowania należnych kwot oraz zmniejszenie poniesionych kosztów i nakładów pracy. Przedsiębiorstwa windykacyjne stanowią dla wierzycieli pierwotnych nie tylko narzędzie w odzyskiwaniu pieniędzy, ale również kompendium wiedzy z zakresu zarządzania wierzytelnościami oraz relacjami z kontrahentami. Celem artykułu jest dokonanie klasyfikacji wierzytelności, która może stanowić o sukcesie procesu ich windykacji.
EN
Recovery shall is the act known since the beginning of, creation the market on which occurred to exchange goods and to provide services. With the economic development, more amounts concluded transactions it became necessary to formalize the activities carried out and limit their legal framework. Nowadays business debt collection works according to not only with the letter of the law but also with the rules of social coexistence and ethics. The creditors have a number of available methods for obtaining payment of receivables. Recovery both internal, mixed or outsourcing involves with the risk of failure by the debtor's obligation, therefore, not only due to loss claims, but also incurred investigation costs. Proper identification kind of claim allows however for more effective action in terms of its recovery, reducing the time recovery amounts due and cutting the costs and effort. Enterprises are increasingly recovery for creditors primary tool not only in recovery but also a compendium of knowledge in the field of debt management and relationships with contractors. For primary creditors vindication companies are more and more frequently tool not only in recovery but also as compendium of knowledge in the field of receivables management and relationships with contractors. The aim of the article is debt classification, which may be the success of debt collection.
4

Zarządzanie długiem publicznym : polskie doświadczenie w odniesieniu do perspektyw zastosowania na Ukrainie

63%
Dmytrusenko K.
Zeszyty Naukowe Wyższej Szkoły Ekonomii i Informatyki w Krakowie
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2013
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vol. 9
69-89
PL
Według określonych aspektów aktualności celem tego artykułu jest analiza polskich doświadczeń w zakresie zarządzania długiem jednostek samorządowych i opracowanie zaleceń praktycznych w tym obszarze dla Ukrainy. Aby osiągnąć ten cel, zaproponowane są następujące zadania do rozwiązania w artykule: - analiza podejść teoretycznych do definicji pojęcia długu publicznego i długu jednostek samorządowych, jego głównych typów i funkcji; - analiza osobliwości polskiego i ukraińskiego doświadczenia w zarządzaniu długiem publicznym, analiza poziomu i charakteru zadłużenia tych krajów na obecnym etapie; - sformułowanie zaleceń dotyczących optymalizacji procesu zarządzania długiem publicznym na Ukrainie.(fragment tekstu)
EN
In the article are analyzed the scientific approaches to the interpretation of national debt 's essence, his features and varieties. The interpretation of debt is offered from the point of the system approach. Also the special attention is spared to the legislative adjusting of the national debt system of Ukraine and Poland. Also in the article the statistical analysis of financial-economic indexes' dynamics of Ukraine and Poland is made. The analysis of the Ukrainian and Polish national debt dynamics and structure also is conducted in research. Conclusions are formed with the recommendation for the improvement of the national debt management system by the Ukraine on the basis of Polish experience in that sphere.(original abstract)
5
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Households Indebtedness Repayment Difficulties as One of the Problems of the Contemporary Financial Market

63%
Świecka B.
Journal of Economics and Management
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2014
|
vol. 16
135-146
EN
This article aims at conducting an analysis of the quality of the credit portfolio and the assessment of household indebtedness in Poland against a background of selected European countries in the context of difficulties with the repayment of indebtedness. The difficulties in repaying the indebtedness have been presented in the light of foreign experience and an analysis of the relationships between variables that affect the repayment of household indebtedness has been conducted based on the results of primary research. (original abstract)
6
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Zadłużenie JST - problemy nowej perspektywy finansowej UE

63%
Dylewski M.
Studia Ekonomiczne
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2014
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vol. 198 cz 1
125-134
EN
Upcoming new financial perspective in the EU is based on considerations with regard to the possibility of absorption of debt in local government. In the article were presented the new rules the use of debt instruments and limitation on the background of the completed budgets in previous years. Raised key issues is funding investment in local government in the upcoming programming period of the EU in the context of the use of debt instruments and the importance of the operating surplus in the creation of the financial terms of the new financial perspective.
7
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Zadłużenie a inwestycje w spółkach odpłatnie korzystających z przedsiębiorstw państwowych

51%
Matuszewska-Pierzynka A.
Studia Ekonomiczne
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2014
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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.
8

Wyniki ekonomiczno-finansowe sektora przedsiębiorstw w 2001 r.

51%
Wieczorek P.
Wiadomości Statystyczne. The Polish Statistician
|
2002
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issue nr 6
52-64
XX
W artykule przedstawiono sytuację ekonomiczną i finansową w sektorze przedsiębiorstw w 2001 roku. Omówiono dynamikę przychodów, wynik finansowy netto, zadłużenie długo- i krótkookresowe oraz płynność finansową przedsiębiorstw. Wskazano również przyczyny pogarszania się kondycji sektora przedsiębiorstw.
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