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1
Content available remote

Praca licencjacka czy egzamin – analiza porównawcza w świetle wytycznych dla sylwetki absolwenta kierunku Finanse i Rachunkowość

100%
Szczypa P.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 2
407-416
EN
A check measurement in education on Finance and Accounting area on a vocational studies is very important from the point of view occupational competence, which are expected from the graduates of this area. Therefore, a form and a choice of instruments to the final checking knowledge and skills gained by students should be subordinate of their usefulness and effectiveness in the context of defined guidelines for the graduate of Finance and Accounting area. In this elaboration it was put to analysis two possibilities in this range, a thesis as well as a final exam in a task form. It was pointed on disadvantage and advantage of both cases, then made an attempt of defining, whether the thesis or the final exam is more profitable solution in the light of guidelines for the graduate of Finance and Accounting area. The result of this analysis shows that the final exam in a writing form is the best solution.
2

K VYMEDZENIU POJMU VEREJNE FINANCIE

80%
Sokira J., Baláži P.
Ekonomický časopis (Journal of Economics)
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2006
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vol. 54
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issue 9
931-946
EN
In this paper issues related to the definition of the public finance are raised, the different definitions of the public finance are compared, the attention is called to the differences, contextual contradictions of such definitions, eventually to the discrepancy with the practice of the statistical reporting. The approach to search the definition attributes leading to the distinguish public finance of other financial relations is related to the analytical concept provided by ESA 95 and GSF 2001.
3
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MANAGEMENT CONTROL VERSUS MEDIATION IN THE PUBLIC ADMINISTRATION (Kontrola zarzadcza a mediacja w administracji publicznej)

80%
Szpor A.
Kontrola Państwowa
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2011
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vol. 56
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issue 5(340)
8-28
EN
Abstract: Since management control was introduced to the act on public finances, a discussion has been held on the issue, also in this periodical. This regulation, which seems to be rather unclear, causes fears that management control, if misinterpreted and wrongly implemented in the administrative practice, may become a barrier to modernisation, especially with regard to opportunities to popularise a new attitude to conflicts in the public administration. The author of the article discusses the contemporary theory of dispute resolution and a simplified model of its application in the management practice, and then he presents management control in this light.
4

EXPLORING MULTI-DIMENSIONAL NATURE OF POVERTY IN SLOVAKIA: ACCESS TO ENERGY AND CONCEPT OF ENERGY POVERTY

80%
Gerbery D., Filčák R.
Ekonomický časopis (Journal of Economics)
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2014
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vol. 62
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issue 6
579 – 597
EN
Poverty is a multi-dimensional phenomenon, with a complicated nature, roots and multiple impacts. Although generally missing in the mainstream definitions, access to energy has become an increasingly important aspect of this poverty. In modern societies access to energy is a basic condition for full participation. In this context, even short-term deprivation results in serious difficulties for the people affected. In the article we discuss the concept of energy poverty (its origin and problems with definitions), and analyse empirical data indicating the scope and impacts of the problem in the Slovak Republic. We suggest possible approach to defining energy poverty and offer first empirical findings. In conclusion we discuss methodological problems with the conceptualization of energy poverty and possible definitions, and outline challenges and further research needs.
5
Content available remote

Krajowe Ramy Kwalifikacji a efekty uczenia się na kierunku „Finanse i rachunkowość”

80%
Drumlak U.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
365-375
EN
In the paper situation in polish higher education system has been described in comparison with creating the European Higher Education Area (EHEA). The author has focused on the European Qualifications Frameworks as well as the National Qualifications Frameworks. There has been presented a proposal of learning outcomes implementation for students of the faculty Finance and Accounting. The highly important, while preparing new programs based on learning outcomes, is to meet requirement of the labor market.
6
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THE EFFECTIVENESS OF AGRICULTURAL ENTERPRISES AND THEIR LEVEL OF WORKING CAPITAL

80%
Wasilewski H.
Zagadnienia Ekonomiki Rolnej
|
2007
|
issue 1(310)
17-31
EN
The analysis of interrelations between value of working capital and effectiveness of agricultural enterprises has been presented in the article. Relatively great differentiation of the levels of working capital has resulted from the study. The author pointed out that too high value of the working capital is more advantageous for an enterprise then its negative value. The firms with the lowest level of working capital usually generated loses and showed the highest costs in relation to both assets absorption and sale. On the contrary, firms with the highest working capital level were characterized by the lowest ratios of costs absorption of assets, even though the costs absorption of sale was quite high in comparison with the firms with an average value of working capital. This contributed to lower productivity of costs related to operational activity as well as to the lowest productivity of assets. However, too high value of working capital reflects freezing of financial sources and contributes to deterioration of the efficiency of an enterprise. That is why maximizing of this capital in the agricultural enterprises is not sensible. The special attention should be paid to the adjusting of the level and structure of working capital to the ability of its effective use.
7

Wpływ eksportu na sprzedaż i wskaźniki rentowności spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie

80%
Wyrobek J.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
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2012
|
issue 877
99-114
EN
The aim of the paper is to empirically investigate the relationship between export share in sales and the profitability of exporting companies and sales growth. Research suggests a lower return on sales for exporters, and no significant differences between exporters and non-exporters were found for either net profitability or sales growth.
8
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Rachunkowość i księgi rachunkowe miast pruskich w średniowieczu. Wstęp do problematyki

80%
Tandecki J.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
19-31
EN
Already at the turn of the thirteenth century the ability to read, write and keep accounting books was outright indispensable among all the professions in the towns of Prussia for the correct functioning of municipal administration and among the merchants and artisans. Those requirements contributed indirectly to a relatively rapid development of mediaeval town schools and the inclusion into their curriculum of elements of teaching practical skills. The fact that at this time the oldest group of preserved official town books from Europe are sources pertaining to the fiscal activity of the councils and their offices testifies to the great role and significance of bookkeeping in the economic and social life of particular towns in the discussed territory. Material of this sort occurred in all mediaeval towns, regardless of the sort of law upon whose basis the latter were located. There appeared a parallel need for noting down assorted trade and financial operations conducted by private persons. Bookkeeping of this variety emerged already in the thirteenth century in Venice, Genoa and the towns of north Italy, and subsequently was adopted in other European trade centres. Models of such bookkeeping came to Poland not directly from Italy but through the intermediary of German towns from which a considerable part of the local merchants arrived. For all practical purposes, until the sixteenth century so-called single entry bookkeeping predominated. Initially, accounts were kept by town chanceries, counting houses or workshops with the help of records using Roman numerals; Arabian counterparts were not introduced until the second half of the fifteenth century.
9

RODOVÉ ROZDIELY VO FINANČNOM ROZHODOVANÍ V OBLASTI ŽIVOTNÉHO POISTENIA NA SLOVENSKU

70%
Pastoráková E., Janíková T., Brokešová Z., Ondruška T.
Ekonomický časopis (Journal of Economics)
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2013
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vol. 61
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issue 1
82 – 100
EN
The paper describes results of the research focused on the role of a gender perspective from the point of view of deciding in the life insurance. A life insurance, as a form of the future security, represents an important area of the interest in the current “risk society”. However, the determinants influencing the decision-making are vague in this area. Therefore, main goal is to analyse the influence of the gender, as one of the determinants, to decision-making process on the sample of 342 respondents in the Slovak Republic. More precisely, this study examines the attitudes of men and women to demand and consumption of the life insurance as well as the influence of the gender on individual decision-making factors. The results prove that gender does not play a role in decision-making process in the insurance industry, while in other spheres of the financial decisions does.
10
Content available remote

Wpływ dotacji unijnych na sytuację majątkową i finansową przedsiębiorstw w powiecie nowosądeckim

70%
Zwolenik A.
Zarządzanie i Finanse
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2012
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vol. 1
|
issue 1
207-214
EN
In this publication is an analysis of the impact of subsidies on the financial position and financial companies in the county of Nowy Sącz. Characterization was made and the economic situation of companies.
11

ANALÝZA BARIÉR A FAKTOROV FINANCOVANIA MALÝCH A STREDNÝCH PODNIKOV V SLOVENSKEJ REPUBLIKE

70%
Sobeková Majková M.
Ekonomický časopis (Journal of Economics)
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2011
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vol. 59
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issue 10
1033 – 1049
EN
The segment of small and medium-size enterprises makes 50% of added value and 70% of employment in Slovakia. This was the reason why we decided to make a research about the problems of small and medium-size enterprises with obtaining financial resources. The achievement of research is writing factors which influence companies when they obtain resources. The most important factors are information, interest about new information, needed capital, experiences with doing business plan, and another. The conclusion of research is application of solving system, which should small and medium-size enterprises to make easier with obtaining financial resources.
12

Infrastruktura venchurnoyi diyal'nosti promyslovykh pidpryyemstv v Ukrayini

61%
Derykolenko O. M.
Mekhanizm Rehuluvannya Economiky
|
2017
|
vol. 1(75)
37-47
EN
The article offers the definition of the infrastructure of venture activity as a set of institutions (in the broadest sense), that serve the needs of venture enterprises and provide conditions for their successful development. The existing classification of subjects of venture business on different grounds was examined. The infrastructure institutions of venture activities of industrial enterprises of Ukraine are systematized, by types of services that they provide, into three groups: financial and credit institutions, organizational and technical business entities, informational and analytical companies and organizations; each of which includes certain entities (including those of the latest forms of management). Functional features of each of infrastructure subjects and their role in the venture activity of industrial enterprises and structural features of an investment environment of a venture activity in Ukraine in a whole were determined.
13

REFORMA VÝDAVKOVEJ STRANY ROZPOČTU EURÓPSKEJ ÚNIE

61%
Beličková K., Kristeľ M.
Ekonomický časopis (Journal of Economics)
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2011
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vol. 59
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issue 10
1005 – 1017
EN
The paper focuses on the EU budget reform and defines structure and principles of the reformed expenditure side of the EU budget which supports political goals and priorities of the EU. It compares past reform proposals and up-to-date proposal of the multiannual financial framework published in June 2011. Based on the theory of fiscal federalism and Strategy Europe 2020 it is outlined what should be done in the future to meet the challenges of the new economic situation.
14

SLOVENSKÁ BANKA V ROKOCH 1930 – 1938. ČAS TVRDÝCH SKÚŠOK A SKLAMANÍ

51%
Chudjak F.
Historický časopis (Historical Journal)
|
2010
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vol. 58
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issue 2
263-289
EN
The paper analyses the business activity of the Slovak Bank in Bratislava in the period 1930-1938, a period in which it experienced a harsh test and screening of its business. The economic crisis of 1929-1933, which most afflicted the Slovak national banks, the Tatra Bank and Slovak Bank, interrupted the recovery process of the period 1925-1929. The losses of the Slovak Bank resulted especially from its participation in the management and financing of industrial and commercial companies. The Slovak bank rejected state assistance, mainly because of the excessively strict conditions. The bank undertook recovery from its own resources, which reduced them to little more than a third of their previous level. It more or less successfully manoeuvred in relation to the government and political circles during this period, and strove to maintain its independence. The top management of the Slovak Bank refused to merge with the Tatra Bank of Martin. In spite of shocks and losses, the Slovak Bank succeeded in stabilizing its position in the capital market at the end of the 1930s
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