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Charakterystyka podstawowych rodzajów upadłości firm w edukacji przedsiębiorczości

100%
Tokarski A.
Przedsiębiorczość - Edukacja
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2012
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vol. 8
155-168
EN
There is no certainty in market economy that business activity conducted by a company will bring a market success. Therefore, bankruptcies of enterprises phenomenon performs a role of a sort of natural regulator in the economic system, which makes resources to be changed for more useful by disappearance of companies that are not effective and cannot withstand competition. The article presents the characteristics of basic types of bankruptcies but clearly indicates that actually there is no one type of such bankruptcies It means that a typology of bankruptcies takes into account the following division criteria referring to: legal and economic sphere, an entity that can be declared bankrupt, insolvency proceedings and its binding extent, the impact and extent of bankruptcies and how they affect the society, interests of participants in bankruptcy proceedings, the financial aspect, reasons of a crisis in enterprises, a rate of revenue changes in a given industry and others
2
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Przedsiębiorczość akademicka źródłem innowacji dla regionu kujawsko-pomorskiego

100%
Tokarski A.
Przedsiębiorczość - Edukacja
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2012
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vol. 8
287-299
EN
In modern world the ability to innovate in terms of acquiring and utilizing new knowledge constitutes a fundamental factor for creating progress and economic development. Globalization and dynamic socio-economic changes as well as economic development based on knowledge lead to changes within both general education and higher education towards new forms of cooperation between science and economy. Openness to business ventures as well as building up abilities to release entrepreneurial potential among research workers, students and candidates for doctor’s degree, constitute an attractive way for growth of higher education institutions in many regions and countries. Scientists establishing new companies based on their inventions is a norm in the Western European countries. Thanks to so called spin off companies the profits coming out of inventions are shared between inventors and the university. Enterprises also get engaged in such studies. Knowledge transfer in the European dimension is currently one of the solutions creating economy based on knowledge. It also constitutes an integration pillar and effective way of internationalisation of scientific research. Therefore a cooperation of academic institutions and enterprises is one of the fundamental conditions for civilization advancement of Poland (its lack or inadequate usage will mean wasting a part of economic potential of the country). In this paper the author presents issues concerning cooperation between scientific research centres and enterprises, especially in the Kujawsko-Pomorski region, additionally seeking to answer a question why this cooperation is still insufficient?
3
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Globalizacja a ryzyko bankructwa przedsiębiorstw

100%
Tokarski A.
Przedsiębiorczość - Edukacja
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2011
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vol. 7
82-89
EN
The economy in the world today is becoming increasingly similar to “economic instability”. The progressive processes of globalization, the development of capital markets and transnational companies and the complex and concentrated as a result of this network of connections (global spider web) in the economy mean that not only the economy, business, but also risk are subjected to globalization. This also includes a risk of bankruptcy. Practice shows that the faster virus spreads to the bankruptcy the stronger is the connection between business attacked with the diseases of insolvency and other, domestic and foreign partners. Globalization intensifies the power of spreading of bankruptcies. The article presents the impact of the risk of globalization on the bankruptcy risk of firms in the economy.
4
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Upadłość jako naturalny regulator konkurencji i przedsiębiorczości w gospodarce rynkowej na przykładzie gospodarki polskiej

100%
Tokarski A.
Przedsiębiorczość - Edukacja
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2010
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vol. 6
78-91
EN
In the market economy you are never sure that your business will succeed. The is why thebankruptcy phenomenon activity is in a way, a natural regulator in an economic system whichresults in disappearance of enterprises being ineffective and unable to complete successfully.
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Rachunek kosztów upadłości

100%
Tokarski A.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
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2010
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issue 9
79-94
EN
The account of the insolvency cost is a modern tool for management accounting, enabling to satisfy the creditors of the insolvent company to the largest extent, by minimizing and controlling the costs incurred by an entity. In addition, it allows the application of appropriate actions and measures preventing from bankruptcy in the occurrence of a unit being in financial difficulty, and it demonstrates the capacity to improve performance. The application of the insolvency cost account permits a bankruptcy cost reduction, whose amount depends on a particular industry, value of company assets, insolvency forms, and the insolvency process duration. In practice, it permits to minimize the incurred insolvency costs to essential and necessary costs for the proper conduct of the insolvency proceedings.
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Funkcje kapitału własnego i obcego w gospodarce finansowej przedsiębiorstwa

100%
Tokarski A.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
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2011
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issue 10
337-348
EN
Capital as a vivid economic category is an indispensable starting point for a well-functioning economic system. Capital is an inseparable attribute of an enterprise as owning it in a suitable amount and time makes the essential condition to build up an enterprise, to function and expand. Capital determines the position of the enterprise in the market and its standing. Capital, which constitutes a central economic category, takes a high position in a widely considered accountancy which also covers the problems of financial analysis and financial record checking.
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Ujawnianie i prezentacja informacji sprawozdawczej - analiza sprawozdania zarządu

63%
Tokarski A., Tokarski M.
Zarządzanie i Finanse
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2013
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vol. 2
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issue 2
453-464
PL
Sprawozdanie z działalności w roku obrotowym to samoocena dokonywana przez kadrę menedżerską, przy czym istotą, a zarazem celem tego sprawozdania jest ujawnianie i prezentacja informacji zarówno finansowej, jak i niefinansowej. Ujawnianie i prezentacja informacji sprawozdawczej w sprawozdaniu z działalności Zarządu w roku obrotowym wprawdzie zgodnie z regulacjami prawnymi to możliwość manipulacji informacjami, czyli ujawnianie nierzetelne. To możliwość kreowania sytuacji finansowej - wybór tych informacji, które są przydatne dla zarządu. Ujawnianie nierzetelne - to ujawnianie informacji, które nie posiadają cechy neutralności, są to dylematy sprawozdania finansowego, które „uwidacznia" obecny kryzys finansowy.
8
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Funkcjonowanie Akademickiego Inkubatora Przedsiębiorczości przy Wyższej Szkole Bankowej w Toruniu

63%
Tokarski M., Tokarski A.
Przedsiębiorczość - Edukacja
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2007
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vol. 3
156-161
EN
The Academic Incubator” of Enterprise (AIE) originated in the Toruń Banking School in October 2004 was initiated by the school and the foundation called Academic Incubators of Enterprise (former Enterprise Above Divisions”) Now there are 16 cooperating AIEs at the best Polish graduate schools which aim for the development of enterprise among Polish young people. The article shows the operation of AIE and its importance for students of Kujawsko-Pomorskie Province.
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