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FR
Le progrès industriel et commercial a permis le développement de deux catégories de technologies qui se divisent en technologies matérielles et en technologies immatériel- les. La science de l’économie nous enseigne que les technologies matérielles sont sou- mises à des retours économiques décroissants, tandis que les technologies immatérielles se caractérisent par des rendements croissants. La nouvelle technologie Internet (qui utilise le canal de l’information et le canal de la connaissance) est utilisée dans les différents secteurs des entreprises: logistique, marketing, promotion etc. Cette nouvelle technologie a permis à de nombreuses entreprises d’éviter de quitter le marché, d’améliorer et de surmonter de nombreuses limites territoriales et culturelles. L’utilité liée à la valeur de l’information et de la connaissance tend à être amplifiée en raison de l’effet des externalités positives, mais sommes-nous vraiment certain qu’il n’existe aucune limite à cette croissance? Que l’on n’arrive à un point où la technologie et Internet, au lieu d’apporter des marges positives, détruisent la richesse? Est-il possible de revenir au point de départ? Ce sont les questions que se posent les entrepreneurs qui désormais «sont dans le jeu».
EN
The paper is based on the authors' research activities realized in 2013. The main sense of this paper was to use a concept of M. J. Kiernan for assessment of level of innovative infrastructure in the enterprises under the czech condition. Based on the concept of Kiernan there was worked out a set of questions for research probe in selected large enterprises. The research brought both factual and methodological findings. In approximately 2-5% of large firms there can be assumed that currently they meet stringent standards, imposed on the level of business innovation infrastructure. Lower level of research and development activities appears to be a problem area. Ownership structure has sizeable influence.
XX
Celem artykułu jest prezentacja wybranych aspektów powiązań polskich przedsiębiorstw z gospodarką światową, ze szczególnym uwzględnieniem gospodarki europejskiej, w tym ich miejsca w globalnej gospodarce. W opracowaniu wykorzystano dane uzyskane z badań statystycznych prowadzonych przez GUS, dotyczące przedsiębiorstw działających jako podmioty niezależne oraz prowadzących działalność w ramach grup, w tym grup międzynarodowych. (fragment tekstu)
EN
The study presents the role that Polish companies play in the international economic system, including the nature, size and directions of their participation in making the growing trend of globalization of the economy. On the basis of the Polish Central Statistical Office surveys were discussed the concentration of foreign capital in different areas of the Polish economy, including the country of origin of the capital, as well as the activities of companies holding shares in companies headquartered abroad. Types of activities and countries that are particularly attractive to domestic entrepreneurs investing abroad were indicated. Also companies were characterized in terms of common ownership relationships between them, in particular their activities within the framework of international groups. Apart from the basic characteristics of each of these communities, some of the effects of their actions, including financial results were described. (original abstract)
EN
The analysis of innovative cooperation systems from the perspective of the size of the industrial enterprises of south-western Poland in 2008-2010 shows that large enterprises tend to engage in an innovation activity the most often. In this group, 62% of all surveyed companies take the innovative cooperation regularly. Their key innovative cooperators are: customers, universities and international research and development centers. 52% of medium-sized companies take the innovative cooperation. They mainly cooperate with national research centers. However, medium firms do not show any interest in the innovative cooperation with their suppliers. The ambiguous results obtained with regard to medium-sized businesses can provide an incentive for further research in this area. In the group of small businesses less than 50% of companies take the innovative cooperation. Small companies usually cooperate with their suppliers. The smallest tendency to establish the innovative cooperation is characterized by micro business. In this group, less than 40% of companies take the innovative cooperation. Micro companies are the only group in which the tendency to the innovative cooperation is much lower than the average in the researched region. Furthermore, the most micro-enterprises neither take the innovative cooperation with their customers nor national research centers.
EN
Authors presented in the publication original conceptual assumptions of group work forms effectivenesses evaluation of chosen organizations. Presented model considering the system paradigm can be useful, universal solution on different phases of group work implementation process. Conditions taken as a result from the presented model can be the inspiration in the solution planning process of group work variants and implementation process, as well as can be useful in optimalisations research work. Moreover in the study practical recommendations concerning the implementation process of the group work in organizations were included. Practical recommendations are results of authors development experience. Original concept of forms of the group work effectiveness evaluation model was drawn up based on long-term experiences in implementing and the completion of the group work at international organizations.
EN
The article's subject is about forms of the business support used in the business sector by small and medium enterprises (SMEs) in Lublin area. Institutions from the business sector (IBS) through theirs directed activities should contribute in exalting innovation levels and competitiveness increase of all businesses from the SME area. This support can be seen through various services provided, i.e. information and advice, trainings, pro-innovation, finance etc. The aim of the article is to demonstrate survey results, which presented the level of business support used in the business sector by small and medium enterprises (SMEs) provided by institutions from the business sector (IBS) and their partnership evaluation. The research has been done among active small and medium businesses sector (SMEs) in Lublin area between May and June 2009. There were 250 businesses from Lublin area included in the research. All have been contacted via email or in person. 75 businesses responded to the survey. The survey outcome shows that level of support used by businessmen's from Lublin's area is not high. Majority of companies use information, advice and consultation related to well known assistance from European Union. In most cases they use specially set up for it information points, including consultation and advice and Regional and Developmental Agencies.
EN
The main objective of this study was to look how the size of enterprises impacts the regional innovative activity of industrial systems. The study was based on a questionnaire on a group of 2638 companies in four selected regions: lubuskie voivodeship, mazowieckie voivodeship, małopolskie voivodeship and wielkopolskie voivodeship. During the studies method of logit modeling was used (probability theory). This method is an effective research tool for large but static tests in which the dependent variable is qualitative. The results of the study indicated that the size of the companies determinates their innovative activity in the Polish regions. However, this relationship was heterogeneous. According to the school of evolutionary situation varies depending on the level of economic development of studied regions.
EN
Every business entity is forced to value their assets for different purposes. One of these purposes or reasons is the valuation of fixed assets for insurance. The property valuation for insurance purposes has its own specifications and differences and for this reason there are also methods used only for the valuation in insurance. The value of assets for insurance may be determined at the replacement value, time value, general value or a combination of insurance at replacement and time value. The aim of this paper is to briefly define the basic methods of business valuation, valuation methods of fixed assets and analyze the various ways of determining the sum insured for insurance purposes, which are used in selected insurance companies in Slovak Republic.
PL
Proces rozwoju współczesnych przedsiębiorstw jest warunkowany wieloma czynnikami, zarówno o charakterze wewnętrznym, jak i wynikających z otoczenia, w którym podmiot funkcjonuje. Jednym z czynników kształtujących sprawność organizacji, które funkcjonują w niepewnym i złożonym otoczeniu, są pracownicy, którzy powinni posiadać określone kompetencje, wiedzę teoretyczną, umiejętności praktyczne oraz wyznawać wartości, które w organizacji są uważane za istotne. Powszechnie wiadomo, że jakość kapitału ludzkiego, jak również umiejętne zarządzanie tym kapitałem stanowią w dzisiejszych czasach główny obszar budowania pozycji rynkowej przedsiębiorstw. Niniejsze opracowanie stanowi próbę oceny roli czynnika ludzkiego w rozwoju współczesnych firm sektora MŚP. Przeprowadzone analizy wskazują na bardzo dużą rolę czynnika ludzkiego w rozwoju małych i średnich firm na rynku. Przedsiębiorcy reprezentujący badane podmioty doceniają wagę tego czynnika i szacują, że w kolejnych latach kapitał ludzki będzie odgrywał jeszcze większą rolę w rozwoju ich firm.
EN
The process of development of contemporary enterprises is conditioned by many factors, both interior as well as resulting from the environment in which the entity operates. One of the factors influencing the efficiency of organizations that operate in an uncertain and complex environment are human resources which should have certain competencies, theoretical knowledge, practical skills and adhere to organization’s values which are considered to be important. It is well known that quality of human capital, as well as skilful management of this capital is nowadays the main area of building market position of contemporary enterprises. This paper is an attempt to assess the importance of human factor in development of SME sector companies. The carried out analyses indicate the great importance of human factor in development of small and medium-sized firms on the market. Entrepreneurs representing the surveyed entities value the importance of this factor and estimate that in the coming years human resources will play even greater role in the development of their companies.
EN
Accounting policy plays a significant role in the reporting of small and medium-sized enterprises. The aim of article is an attempt to answer the question: is defined as the accounting policy and the extent to which the financial reporting affect small businesses?
EN
The article discusses some issues regarding the investment activity of the largest companies as compared to all companies operating in Poland. In particular, the analysis focuses on comparing investment activity of companies with foreign capital share and those without such capital. The findings in this study are based on the lists of the largest companies published by the Rzeczpospolita daily and the data published by GUS (Central Statistical Office).
EN
This article presents the issues of ethical behavior in the organization and the relationships and the impact of organizational culture on management in the context of ethics. They were presented the norms and values and their impact on influencing the behavior of workers and the creation and development of organizational culture. It also discusses common ethical dilemmas arising from the social and moral aspects.
PL
Współpraca pomiędzy uczelniami wyższymi a przedsiębiorstwami odgrywa bardzo ważną rolę zarówno w rozwoju podmiotów sektora publicznego i prywatnego, jak i rozwoju regionalnego. Głównym celem niniejszego artykułu było przedstawienie korzyści i barier oraz form współpracy uczelni z firmami w Polsce. Analiza wykazała, że kooperacja pomiędzy tymi podmiotami jest wciąż na zbyt niskim poziomie.
EN
Cooperation between universities and enterprises plays a very important role in the development of both public and private sector entities as well as regional development. The purpose of this article was to present the conditions, benefits and barriers along with forms of cooperation between universities and companies in Poland. The analysis showed that the cooperation between these entities is still on too low level.
PL
Problematyka porozumień zbiorowych w procesach restrukturyzacyjnych jest nieodłącznym elementem współcześnie funkcjonującego przedsiębiorstwa. Dynamika zmian w otoczeniu społeczno-gospodarczym narzuca przedsiębiorstwu pozostawanie w stałej gotowości do zmian. Zagrożeni skutkami zmian pracownicy, jako zbiorowy partner dla pracodawcy, poszukują i ustalają w porozumieniach zbiorowych gwarancje zatrudnienia oraz instrumenty osłonowe dla zwalnianych pracowników. Porozumienia zbiorowe ewoluują i będą ewoluować w różnych aspektach. Z jednej strony nastąpiła stabilizacja co do ustalenia charakteru prawnego takich porozumień, z drugiej zaś pozostawione jest pole do dyskusji w szczególności dotyczącej instrumentów osłon dla pracowników i stopnia obciążenia finansowego jego skutkami przez pracodawcę.
EN
The issue of collective agreements in the process of restructuring is inherent to the functioning of the modern enterprise. Dynamics of changes in the socio-economic environment dictates the company to remain in constant readiness to change. Threatened by the effects of changes in staff the employers are looking for and set in collective agreements and employment guarantee instruments casing for redundant workers. Collective agreements are evolving and will evolve in different ways. On the one hand, they have stabilized as to determine the legal nature of such agreements, on the other hand, a discussion is important in particular concerning the instruments of covers for the employees and the degree of the financial burden of its consequences by the employer.
EN
Based on the Accounting Act and IFRS, the paper analyses the effect and impact of the material instruments of the accounting policy in the area of fixed assets evaluation on other comprehensive income. It argues that the deliberate shaping of the other comprehensive income is possible through the selection of relevant regulations and the choice of appropriate instruments within the accounting policy, also in terms of fixed assets evaluation.
PL
Artykuł dotyczy rozważań na temat możliwości wykorzystania ekonomicznej wartości dodanej (ang. Economic Value Added – EVA) jako narzędzia w ocenie dokonań przedsiębiorstwa oraz elementu motywowania i wynagradzania pracowników. Celem artykułu jest wskazanie rozbieżności między zaletami przypisywanymi EVA a jej rzeczywistymi walorami oraz zbadanie zależności między EVA a wartością rynkową przedsiębiorstw. W literaturze brakuje potwierdzenia zalet przypisywanych EVA w zakresie oceny dokonań przedsiębiorstw. Coraz częściej pojawiają się głosy, że EVA nie wnosi nic nowego do wyceny przedsiębiorstw. Może natomiast być przydatna jako element motywowania i wynagradzania zarządu, ponieważ wpływa na ograniczenie skłonności zarządu do konsumowania kapitału. Przeprowadzone badanie nie potwierdziło związku pomiędzy EVA a wartością rynkową przedsiębiorstwa. Wskazano potencjalne konflikty pomiędzy EVA a rynkową wartością przedsiębiorstwa.
EN
Article refers to consideration about possibility of using EVA as an element of motivation, remuneration system and an assessment of the company’s achievement. The aim of this article is to indicate discrepancies between advantages relegated to EVA, and its real quality and examine dependence between EVA and company’s market value. There is a lack of confirmation about advantages relegated to EVA as an element of companies achievement in literature. More and more often come out opinion, that EVA doesn`t lodge anything new to valuation of companies. Can be useful as an element of motivation and renumeration system, because may have an influence on Management Board to reduce capital consumption. Research has demonstrated no relations between EVA and company’s market value. The potential for conflicts between EVA and market value of the company has been identified.
EN
The smooth functioning of the organization in the knowledge economy depends odt cooperation with R & R. Cooperation generates many benefits for the parties, which shall take it. However, taking it should also take into account the associated limitations, barriers. The purpose of this article is to assess the co-operation in the province of Malopolska, an indication of the potential benefits and limitations, and directions for its improvement.
PL
W artykule przedstawiono syntetyczne informacje dotyczące postrzegania kategorii sukcesu i jego determinant. Zwrócono w nim uwagę, iż pojęcie sukcesu jest złożone i wielowymiarowe. Istnieje również wiele czynników, które ten sukces determinują. W niniejszym artykule podjęto próbę odpowiedzi na pytanie – co jest głównym celem działalności dla polskich przedsiębiorców i jakie są determinanty ich sukcesu. Aby odpowiedzieć na to pytanie, zaprezentowano wyniki badań własnych przeprowadzonych na grupie 156 polskich przedsiębiorstw.
EN
This article presents synthetic information about perceiving the success category and its determinant. It emphasized that the notion of success is complex and multidimensional. There are also many factors that determine this success. The article attempts to answer the question – what is the main purpose of business for Polish entrepreneurs and what are the determinants of their success. In order to answer this question, the results of own research carried out on a group of 156 Polish companies were presented.
EN
Improvement of good practices in corporate risk management is carried out, among others, by integrating the strategic risk management process with risk management in various areas of operations. Companies having a significant amount of real estate, which play different functions, look for tools to evaluate the risk of these assets for the implementation of integrated risk management processes. The authors in the article, implementing the first phase of research on corporate real estate risk, presented and analyzed the risk factors of CRE, seeking to define its profile, distinguishing corporate real estate for the production (operations) and non-production (investment), indicating specific, for these two groups, risk factors.
EN
In 2013, the Polish enterprise sector generated 73,5% of GDP, of which small and medium-sized enterprises generated 50,1% of GDP - i.e. every second zloty of this value. Among all groups of enterprises according to their sizes, the largest share in generating GDP had microenterprises - approx. 30,8%. The aim of the study was to analyze the degree of changes and tendencies in the development of newly created enterprises - according to the length of years of operation and size classes - micro, small, medium-sized and large enterprises in Poland. The analysis of enterprises was based on CSO data included in the study entitled "Non-financial enterprises established in the years 2012-2016". The analysis covered enterprises that were established in the years 2012-2016 and actively performed their business activity until the last examined year. The following conclusions were drawn: In the structure of enterprises in the years 2012-2016, microenterprises were dominant. Together with the increase in the number of years of running business, the number and share of small, medium and large enterprises increased at the expense of microenterprises. The survival rate of enterprises established in the years 2012-2016 is the highest for large, medium-sized and small enterprises. In the analyzed period, the highest number of employees was in microenterprises, but the number of employees was constantly fluctuating over the years. The number of people working in small and medium-sized enterprises has constantly increased along with the length of business activity. The highest remunerations were observed in enterprises (successively) - large, medium-sized, small and micro- enterprises. In microenterprises, there is the largest disparity in the amount of salaries. (original abstract)
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