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An Influence of Strategic Awareness on Management Control: Evidence from Polish Micro, Small and Medium-sized Enterprises

100%
Dyczkowska J., Dyczkowski T.
Management and Business Administration. Central Europe
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2015
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issue 1
3-31
EN
Purpose: The paper investigates whether employees’ strategic awareness influences the shape of management control systems (MCSs) in Polish micro, small and medium-sized enterprises (mSMEs). Methodology: The study is based on data obtained from 223 companies between November 2010 and January 2012. The quantitative analysis used a set of variables which depicted MCSs: ‘goalsetting process’, ‘control framework’ and ‘organisation of control’. Strategic awareness was considered an independent variable. Findings: The results showed positive correlations between strategic awareness and considered variables. Regression models developed by the authors proved statistically valid. The study evidences, that increasing employees’ strategic awareness stimulates their participation in goal-setting, contributes to the development of more comprehensive MCSs, or may even imply formalisation of management control. Research limitations: The study does not include an analysis of the extent to which employees find MCSs useful in their work. This will be considered in future research. Another possible extension of the project is to identify factors which enable the capturing of the dynamic character of MCSs and their changes over time. Practical implications: The knowledge of MCSs does not explain whether or not the strategic orientation of a company stimulates a need for MCS. Such knowledge may be important to managers who have to face Polish employees’ general aversion to control. Originality: The study contributes to the limited body of knowledge in a scope of relations between employees’ strategic awareness and control mechanisms in Polish mSMEs.
2
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Definicja MŚP w przepisach UE a specyfika przedsiębiorstw polskich – wdrażanie środków wspierających rozwój MŚP

100%
Kowalski D.
Kontrola Państwowa
|
2016
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vol. 61
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issue 2 (367)
120-135
EN
The first stage of each audit conducted by authorised bodies is to identify the standards related to the audit subject. Subsequently, audit bodies verify the compliance of those standards with the actual state. A problem arises when it is not possible to clearly define the scope of the audit subject. It may be the case when one attempts to determine the scope of the definition of the sector of micro, small and medium-sized enterprises (SME). Due to increasing importance of the support policy for this sector, the problem will be growing. The article is devoted to an analysis of the legal scope of the definition of SME set out in the regulations of the European Union against the specificity of enterprises in Poland.
3
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Joint and Several Liability of Competition Law Infringers in the Legislation of Central and Eastern European Member States

75%
Miskolczi Bodnár P., Szuchy R.
Yearbook of Antitrust and Regulatory Studies
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2017
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vol. 10(15)
85-110
EN
The study reviews the provisions of the Directive by, first, presenting its general rule – joint and several liability – and then its two exceptions, pointing out that albeit they contain similar solutions, these have different reasons in the case of leniency applicants obtained immunity from fines and small and medium-sized enterprises. The study examines whether the 11 CEE Member States prescribe joint and several liability, in principle, to cases where multiple persons cause harm jointly by an infringement of competition law. The study also analyses the position of an immunity recipient in national laws. During the examination, the study separates the position of the immunity recipient and the injured parties, as well as the position of the immunity recipient and other co-infringers, as is the case in the Directive. The study summarizes also national experiences with the implementation of the Damages Directive. It is a fact that the norms of the Directive have been implemented, and there is no deviation to jeopardize either the enforcement of claims for damages or the integrity of the internal market. Nevertheless, having established two separate exceptions, it would have been duly justified for the Commission to explain them in detail, considering their rules differ from each other. Noticeably, some CEE countries considered the difference unjustified and uniformly provided an opportunity for the co-infringer who compensated the harm of an injured party to submit a reimbursement claim against the immunity recipient and SMEs. Other CEE countries considered that they did not have the authority to do so. It would be worth reviewing the implementation of the exceptions to joint and several liabilities after a year, in conjunction with the issue of alternative dispute resolution. The study makes a proposal for an amendment of the Directive. Doctrinal views related to the SMEs exemption from joint and several liability draw attention to the fact that it is unfortunate if solutions designed in a relatively late stage of the legislative procedure do, in fact, later become a part of that directive. It would seem practical, for example, to declare that this exception shall be applied also to micro enterprises in relation to the compensation of harms caused by infringements of competition law. The Damages Directive requires, however, the implementation of this exception only with regard to small and medium-sized enterprises.
4

Umowa kredytu bankowego jako źródło finansowania mikro, małych i średnich przedsiębiorstw – uwagi prawno-ekonomiczne.

38%
Kubiński P.
Pieniądze i Więź
|
2013
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vol. 16
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issue 2(59)
100-109
EN
Developing capital and financial markets create better and better conditions for raising funds to finance both current and investment activity for entrepreneurs. This is so in the Polish financial market too. In Poland almost every bank has in its offer products aimed at companies in the sector of the economy. It is a natural consequence of the development of the financial market. The dominant group of business entities are micro, small and medium-sized enterprises (SMEs), hence there is a need to cater for their needs. Banks, to maintain their market position and continue to be a major competitor in the segment of capital, must also take into account the needs of this sector. Entrepreneur of this type that starts a business, can be a great object of interest to the bank because of his potential to be a source of future revenue for the financial institution, if it is able to provide the customer with an appropriate level of services. It is therefore important for bank to construct an appropriate product offer for the SME sector. An important role in this area fulfils the bank credit agreement. In theory and practice we distinguish different types of loans. The borrower can use several types of credits at the same time. Many credits are of great use in starting and running a business in the SME sector. In the Polish financial market there are banks that have invested in a separate facilities designed exclusively for business customers. Increasing competition in the banking sector has led to situation that many banks have recognized the credit needs of micro, small and medium-sized businesses and created the appropriate packages of services for them. The aim of the Authors was a clear indication of the legal and economic aspects of the bank credit agreement, as an external finance means of development for SME sector.
PL
Rozwijające się rynki kapitałowe i finansowe stwarzają przedsiębiorcom coraz lepsze warunki do pozyskiwania środków na finansowanie działalności zarówno bieżącej, jak i inwestycyjnej. Tak jest również na polskim rynku finansowym. W Polsce praktycznie każdy bank ma w swojej ofercie produkty skierowane do firm z sektora gospodarki. Jest to naturalna konsekwencja rozwoju rynku finansowego. Dominującą grupą podmiotów gospodarczych są mikro, małe i średnie przedsiębiorstwa (sektor MSP), stąd konieczność wyjścia naprzeciw ich potrzebom. Banki, by utrzymać swą pozycję na rynku i być nadal liczącym się konkurentem w segmencie kapitałowym, muszą uwzględniać również potrzeby tego sektora. Przedsiębiorca tego typu, który rozpoczyna działalność gospodarczą, może być doskonałym obiektem zainteresowania dla banku, ponieważ jego potencjał stanowi źródło przyszłych dochodów dla instytucji finansowej, jeżeli będzie ona w stanie zapewnić klientowi odpowiedni poziom usług. Dlatego tak ważne jest skonstruowanie przez bank odpowiedniej oferty produktowej dla sektora MSP. Istotną rolę w tym zakresie spełnia umowa kredytu bankowego. W teorii i praktyce wyróżnia się różne rodzaje kredytów. Kredytobiorca może korzystać jednocześnie z kilku rodzajów kredytów. Wiele kredytów ma ogromne zastosowanie w podejmowaniu i prowadzeniu działalności gospodarczej w sektorze MSP. Na polskim rynku finansowym nie brakuje banków, które zainwestowały w odrębne placówki przeznaczone wyłącznie dla klientów biznesowych. Rosnąca konkurencja w sektorze bankowym sprawiła, że wiele banków dostrzegło potrzeby kredytowe mikro, małych i średnich firm i stworzyło dla nich odpowiednie pakiety usług. Celem Autorów było wyraźne wskazanie aspektów prawno-ekonomicznych umowy kredytu bankowego, jako zewnętrznego finansowego środka rozwoju przedsiębiorców sektora MSP.
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