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EN
Theoretical background: Every enterprise generates costs when carrying out its activities. The costs associated with maintaining an adequate level of quality can prove to be not only a destroyer but, over the longer term, also a generator of enterprise value. Purpose of the article: The aim of the paper is an attempt to present the impact of the quality costs identified by the company on enterprise value, as well as the conditions that should be met to observe an increase in its value. Research methods: This study is of a theoretical nature and uses a research approach based on an analysis of the available literature and heuristic methods. Main findings: Quality costs have an impact on the creation of enterprise value. An indication of their share in the costs by type can help the company’s decisions, which, in the long term, can contribute to the enterprise value by increasing the cash flow.
PL
W niniejszym artykule dokonano oceny zmiany sytuacji finansowej (będącej kon- sekwencją kryzysu pandemii) dużego przedsiębiorstwa notowanego na Giełdzie Papierów Wartościowych w Warszawie, działającego w branży odzieżowej, jakim jest LPP SA. W przypadku wybranego do analizy przedsiębiorstwa, sytuacja pandemiczna powstała w 2020 roku miała znaczny, negatywny wpływ na wyniki osiągane przez analizowane przedsiębiorstwo i mimo szeregu działań restrukturyzacyjnych, rok 2020 przedsiębiorstwo po raz pierwszy od dłuższego okresu zakończyło stratą. Do oceny zmiany sytuacji finansowej analizowanego przedsiębiorstwa wykorzystano dyskryminacyjne modele prognozy upadłości przedsiębiorstw, opracowane przez E. Mączyńską i D. Hadasik. Modele dyskryminacyjne wykorzystywane są do prognozy upadłości przedsiębiorstwa na podstawie aktualnych danych finansowych. W artykule oba zaprezentowane modele zostały wykorzystane do analizy zmiany sytuacji finansowej badanego podmiotu w kontekście powstania sytuacji nadzwyczajnej w otoczeniu, jaką była pandemia Covid-19.
EN
Presenting the wind power industry as one of sources of the renewable. A presentation of problems concerning the evaluation of wind farms was a purpose of this article. The evaluation of wind power stations is an individualized proces. Therefore authors can see the need for systematizing the theory of the evaluation of wind power stations. This precise reflecting value of these objects will enable at every stage of their investment process. It will be possible thanks to considering standards of sought value through different stakeholders. At the beginning of the article we presented in conditioning of the development of the sector of the power industry was presented in Poland. Next we payed attention, to diversified categories of value appearing in the evaluation. Then we showed the realization of wind projects for diversifying phases, recommending the discounted cash flow as the universal tool of the evaluation of value. It is possible to use this method at every stage of the cycle of the life of the project.
EN
Theoretical background: The value of a given project (including those of a pro-social nature) is determined by a number of factors, not only those of a financial nature. Within the corporate social responsibility concept, ethics was indicated as one of the factors influencing the value of the project. Currently, one of the problems in the field of ethics is the widespread online hate speech, affecting also the effectiveness of the processes of building the value of pro-social activities that fit into the concept of social marketing. Hate speech has come to form a significant portion of online communication. Only in the first quarter of 2022, Facebook removed 15.1 million pieces of content with hate speech, constituting only a minor part of the problem. Purpose of the article: The authors have noted a research gap in the area of analysing the impact of hate speech on building the value of pro-social activities. The intention of the authors was to evaluate whether the analysis of the phenomenon in question will allow to verify whether there is a relationship between online hate speech and building the value of online pro-social activities. The following research question was formulated: Can online hate speech have an impact on building the value of pro-social activities? Research methods: The authors decided that the quality dimension of the conducted studies should have the form of an individual in-depth interview (the author’s perspective) and a focus group interview supplemented with projection techniques – connotation test, evaluation of emotions and level of controversy (the perspective of the user of social media). Main findings: Hate actions significantly impede the functioning of profile with pro social content which is meant to function as the so-called safe space, which may have an impact on building the value of the influencer’s pro-social activities. During the interview with the recipients of controversial social campaigns, the occurrence of contradictory emotions was confirmed. The paper may offer a basis for further deepened scientific studies in the area of building the value of pro-social activities and a guideline for authors of social activities. Further research in the discussed direction may indicate new modes of using the social media with the participation of influencers who are active in the pro-social area and who have a community of engaged followers.
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