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Premie za przejęcia na GPW w Warszawie w latach 2001–2011

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Rutkowski A.
Zarządzanie i Finanse
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2013
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vol. 2
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issue 4
373-385
PL
Artykuł jest poświęcony problematyce kształtowania się premii w wezwa¬niach do sprzedaży akcji na GPW w Warszawie. W pierwszej części artykułu zaprezentowano listę analiz empirycznych prowadzonych przez wielu badaczy. Jedynie nieliczne prace badawcze opisują problem kształtowania premii na ryn¬kach wschodzących. Jak wynika z badań autora, premie za przejęcia na GPW w Warszawie są zdecydowanie niższe niż na rynkach rozwiniętych. W analizowanym okresie 2000–2011 zaobserwowano duże wahania ich wielkości. W poszczególnych latach premie te znacząco różnią się w zależności od tego, czy są to przejęcia branżowe, czy finansowe, krajowe czy zagraniczne.
2
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EKLEZJOLOGIA LITURGICZNA PSALMU 118 (117) W UROCZYSTOŚCI, ŚWIĘTA I WSPOMNIENIA ŚWIĘTYCH PASTERZY

100%
Rutkowski A.
Liturgia Sacra. Liturgia - Musica - Ars
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2013
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vol. 19
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issue 1(41)
39-50
EN
Psalm 118 (117) is very important in Liturgical celebrations in honor of saints were Pastors: St. Clement Mary Hofbauer (the 15th March), St. Simon of Lipnica (the 18th July), St. John of Capestrano (the 23th October). This Psalm is connected with the lecture of I Cor 5:14-20 in the liturgy of the Word. The St. Paul’s Letter contains a call to the ministry in response to the love of Christ in His passion, death and resurrection. The liturgical ecclesiology is an ecclesiology resulting from the liturgical texts and the liturgical celebration. Psalm 118 (117) shows the Church in context of the saints Pastors witness, the dynamism of their activities and the impact on all the baptized. The ministry and mission of the pastors develops a sense of humility and realism, but also the courage and fortitude in the proclamation of salvation and in the ministry of the sacraments. The ministry of saints Pastors presents the Church as a place of thanksgiving for the gift of God and people. The Church as a community the joy of salvation is reflected by taking the trouble of searching the way of life in the midst of many difficulties, conversion and the impact of faith on the life of the world and dedication to the sick and suffering. The Church is recognized by the signs of the gate, the altar, the sources of living water, processions, pilgrimages. The Church is shaped by awareness of pilgrimage and transience, a sense of responsibility and commitment, and cooperation with others. Community built on Christ in the Church exists because of faithfulness, trust and enthusiasm in spite of sometimes rejection.
3
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MSZE OKOLICZNOŚCIOWE I ZA ZMARŁYCH W ŻYCIU KOŚCIOŁA PARTYKULARNEGO

100%
Rutkowski A.
Liturgia Sacra. Liturgia - Musica - Ars
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2013
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vol. 19
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issue 1(41)
51-63
EN
Documents of Synods in Poland relate to many aspects of life of the local church. The were local Synods in 15 dioceses and II Polish Plenary Synod in period 1967–1994. In documents of this synods we can read about masses celebrated on the different occasion and for the dead. Such masses should be celebrated with regard to the spiritual good of the faithful. This masses support special occsions of prayer and some pastoral actions. In synodal documents is stressed the need to preserve important periods of the liturgical year. Local Synods were spoken about ritaul masses connected with clelbrating sacarments and sacramentals. The sacraments should be celebrated during the mass. It’s important to well prepare for the celebration of Mass with marriage and for the mass in the home of sick There are some mass forms in different needs: for the peace, for the unity of Christians, and other. Priests are encouraged to celebrate the votive Mass, for example: Mass on Sacred Heart of Jesus, Mass of Divine Mercy, Mass on the Holy Spirit. There is many occasion to celebrate Mass of the Blessed Virgin Mary (in Advent, on Saturdays). In Masses for the dead, especially the funeral and the first anniversary is shown spiritual assistance for dead and the strengthening of the living. The masses for the dead should be celebrated taking account of the wealth and the scheme of the Mass texts weekdays of Ordinary Time.
4
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Eucharystyczno-paschalna tożsamość roku liturgicznego

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Rutkowski A.
Roczniki Liturgiczno-Homiletyczne
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2010
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vol. 1
227-240
EN
The issue of the Eucharistic-Paschal identity of the liturgical year is first of all concerned with the focusing and propagating role of the Easter Triduum in the liturgical year, the message about the mystery of the Lord’s Birth, the message of Mariology and hagiology in the liturgical year and with the cycle of the liturgical year. (1) The focusing and propagating role of the Easter Triduum touches the very foundations of the identity of the liturgical year. This means that the Easter Triduum concentrates on itself the periods, celebrations, feasts, remembrances and ordinary days of the liturgical year. However, at the same time the seasons, celebrations and feasts, remembrances, and ordinary days propagate the mystery of Redemption in the cycle of the liturgical year. This role is rendered by the terms contained in the General Instruction of the Roman Missal, like: making the mysteries of Redemption present, or the cycle of the year. It seems that in the perspective of the liturgical year first of all celebrations like: the feast of the Most Holy Trinity, of Christ’s Most Holy Body and Blood, of the Sacred Heart of Jesus, of Jesus Christ King of the Universe, etc. receive their identity. (2) The mystery of the Lord’s Birth in the whole of the liturgical year is referred to first of all by the celebrations, feasts and remembrances of Blessed Virgin Mary. For many of them the celebrations of the Immaculate Conception of Blessed Virgin Mary or of the Annunciation of the Lord become a kind of bridge to the mystery of the Lord’s Birth, or indeed to the Easter Triduum. This especially concerns the remembrances connected with the spirituality of religious orders or the appearances of Blessed Virgin Mary. Among celebrations, feasts and remembrances of the Lord’s Saints the feast of the Holy Archangels, the celebration and remembrance of St Joseph, the feast of the Saint Evangelists, the Doctors of the Church, order-founders, and others, based on their spirituality and teaching, refer to the Lord’s Birth. (3) In the transmission of the Eucharistic-Paschal Mariology and hagiology attention should be first of all paid to the remembrance of Our Lady of the Sorrows, Our Lady the Queen, Our Lady of the Holy Rosary, the feast of the Mother of the Church, as well as to feasts and remembrances of the Saints who were particularly connected to the Paschal Mystery. The proper perspective is also given to Mariology and hagiology by the celebration of the Ascension of Our Lord and of Pentecost. With respect to other groups of Saints, the adequate context may be noticed by the celebrations, feasts and remembrances of the Worshippers of the Holy Eucharist, the Founders of charities, the Mystics of the Lord’s Passion, the Martyrs, the Educationists, the Missionaries, the Worshippers of the Sacred Heart of Jesus, Kings. It is celebrations, feasts and remembrances of Saints that join experiencing the mystery of the Lord’s Birth and the Paschal Mystery. (4) The cycle of the liturgical year is not only a chronological cycle, but also a Paschal one. The cycle is first of all the succession of the Easter Triduum, experiencing the mystery of the Lord’s Birth, and respective periods of deepening and preparation. The mutual succession of celebrations, feasts, and remembrances is first of all concerned with the Paschal mystery, with the Lord’s birth, with Blessed Virgin Mary and with the Apostles. Particular celebrations, feasts and remembrances enrich the cycle of the liturgical year and in a peculiar way reach to the depth of the past of the work of Salvation, and at the same time they look ahead of this work. They reach the creation of the world, go beyond the time of the world, and at the same time they look ahead of eschatology.
5
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Charytologia liturgiczna Ps 118 (117) w uroczystości, święta i wspomnienia świętych Pasterzy

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Rutkowski A.
Roczniki Liturgiczno-Homiletyczne
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2011
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vol. 2
101-116
EN
Putting Psalm 118 (117) in the Liturgy of the Word on solemnities, feasts and memorials of saint Pastors contributes to transmitting the teaching about grace and to actualizing grace, experiencing it, accepting and implementing its fruit. The concept of liturgical charitology means here charitology in liturgical texts and in the way it is formed, especially in joining the Psalm with the passage 2 Cor 5,14-20 and its subject of service and conciliation thanks to the passion, death and resurrection of Jesus Christ. In this way charitology of Psalm 118 (117) is concerned with three memorials of saint Pastors and monks, and especially when the memorials are elevated to the rank of a solemnity (sollemnitas) or a feast (festum). The solemnities or feasts refer to Saint Clemens Maria Hofbauer - on 15th March, Saint Szymon of Lipnica - on 18th July, and Saint John of Capistrano - on 23rd October. In this form of Liturgy of the Word on these feasts or celebrations grace is revealed first of all in God’s dynamic action. In the service of grace of reconciliation especially the Saints’ activity is inscribed that aims at preaching God’s Word and at the work of salvation, teaching faith and involvement in the development of one’s own religious orders, but also in one’s own conversion or in harmony between towns or countries. In God’s grace of paschal kindness, His faithfulness and glory, the Saints’ experience of help and protection is inscribed, especially in their childhood years, and then the power of their effect on others that is owed to following God’s kindness in their lives. In the grace of joy, victory and light, the Saints’ way is inscribed of searching for their vocation, their fight with themselves, trust in God and service for the defense of faith. In the grace of rejection, building and perseverance, the Saints’ faithfulness is inscribed to the foundations of faith, to unity of the Church, despite adversities, as well as service to the poor, sick and suffering.
6
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Metody porównawcze w wycenach przedsiębiorstw na przykładzie spółek notowanych na GPW w Warszawie

100%
Rutkowski A.
Problemy Zarządzania
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2016
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issue 4/2016 (63), t.1
57-73
EN
Relative valuation methods are commonly used for the valuation of companies listed on the public capital markets, e.g. in Poland on the Warsaw Stock Exchange (WSE). The aim of this article is to assess the possibilities of justified use of multiples to determine the value of companies. In the empirical part of the article the multiples determined on the basis of data obtained from the WSE and the financial statements of companies were analysed. The study covered 429 non-financial companies listed on the WSE in 2004–2013. Analysing the results of companies in the consecutive years, very large variability of multipliers within industries was observed. At the same time in the consecutive years various sectors scored different positions in the rankings of the value of a specific multiple. It should be emphasized that according to the logic of comparative approach, it is assumed that the parameters (e.g. multiples) in the valuation formulas are characterized by a relatively stable level. The result is that the comparative method should be used with very great care, paying attention to the proper selection of comparable units. It is also important to determine the legitimacy of the use of certain valuation multiples for companies in different industries. Incautious use of multipliers incompatible with the specifics of the company’s activities, not taking into consideration the form of efficiency of the capital market, may lead to valuation which will differ significantly from the intrinsic value of the company (calculated on the basis of DCF method) and the current market value.
PL
Metody porównawcze (mnożnikowe) są powszechnie stosowane do wyceny spółek notowanych na publicznym rynku kapitałowym, np. w Polsce na Giełdzie Papierów Wartościowych w Warszawie. Celem artykułu jest ocena możliwości poprawnego wykorzystania mnożników liczonych na podstawie notowań kursów akcji do wyznaczenia wartości podmiotów gospodarczych. W części empirycznej artykułu zanalizowano wartości mnożników wyznaczonych na podstawie danych pozyskanych z GPW w Warszawie oraz sprawozdań finansowych spółek. Badaniami objęto 429 spółek operacyjnych notowanych na GPW w Warszawie w latach 2004–2013. Analizując wyniki spółek w kolejnych latach, zaobserwowano bardzo dużą zmienność mnożników w ujęciu wewnątrzbranżowym. Jednocześnie w kolejnych latach poszczególne branże zajmowały różne pozycje w rankingach wielkości konkretnego mnożnika. Należy podkreślić, iż zgodnie z logiką podejścia porównawczego zakłada się, że parametry rachunku (mnożniki) charakteryzują się względnie stabilnym poziomem. Powoduje to, że metodę porównawczą należy stosować z bardzo dużą ostrożnością, zwracając uwagę na właściwy dobór jednostek porównywalnych. Powinny one spełniać wiele wymogów. Istotne jest również określenie zasadności stosowania określonych mnożników do wyceny spółek z różnych branż. Nieostrożne korzystanie z mnożników niedopasowanych do specyfiki działalności danej spółki, nieuwzględnienie kwestii stopnia efektywności rynku kapitałowego może prowadzić do wyceny, która będzie znacząco odbiegać od wartości wewnętrznej spółki (liczonej metodą DCF) i od bieżącej wyceny rynkowej.
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