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1

Rachunek kosztów upadłości

100%
Tokarski A.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
|
2010
|
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.
2

THE DANGER OF INSOLVENCY OF HOUSEHOLDS IN POLAND (Zagrozenie niewyplacalnoscia gospodarstw domowych w Polsce.)

100%
Swiecka B. A.
Pieniądze i Więź
|
2010
|
vol. 13
|
issue 2(47)
126-135
EN
The phenomenon of insolvency becomes more and more widespread and without doubt is alarming. More and more households have problems with the control of their obligations. The aim of this article is analysis of the threat of insolvency of households and it is executed in the support of author's own research with the use of empirical data of National Polish Bank and Polish Financial Supervision Authority, which shows the rise of endangered credits.
3

The economic and mathematical background to the Basel II internal ratings-based method and the theory of granularity correction

100%
Janecsko B.
Kozgazdasagi Szemle (Economic Review)
|
2004
|
vol. 51
|
issue 3
218-234
EN
The article presents the economic model used to quantify credit risks under the Basel II capital accord, which is likely to come into force in 2007, and the mathematical background to this. It employs simplified assumptions to model insolvency courses (the probability of insolvency being proxied by a single common macroeconomic factor) and the size distribution of portfolio receivables (each negligible in size compared with the whole portfolio). Thus the risk contributions by parts of the portfolio (or even a single receivable) can be gauged simply from knowing their risk characteristics. Lending banks have to cover the risk contributions with regulated amounts of capital, which in this model stand for the economic capital requirement of the transactions. The big advantage of the Basel II model, therefore, is that the capital requirement of a specific transaction by a specific debtor rests only on the risk features of the debtor and the transaction. Determining capital requirement does not require detailed knowledge of the transaction's portfolio, and a basically portfolio-oriented economic model can generate general, portfolio-independent rules for capital creation. The paper also considers in what cases rejection of the criterion of infinitely fine granularity causes a significant increase in risk and how a prudent capital requirement can be determined by simple means in such cases. This increase in capital requirement independent of portfolio concentration and relatively easy to calculate is called the granularity adjustment. The adjustment values for homogenous portfolios of insolvency risk of different granularities are also givenin table form.
4

Wykorzystanie modeli prognozujacych zagrozenie przedsiebiorstwa upadloscia na przykladzie benchmarking i ratingu w branzy

100%
Borkowski K., Rogowski W.
Contemporary Economics
|
2007
|
issue 2(2)
99-110
EN
In the article it has been proposed that insolvency-predicting-algorithms (pol. SWO) may be successfully used in other areas of the financial analysis. A potential use of SWO in procedures of benchmarking and rating was presented as an example and illustration. The authors suggest that it is possible to use such algorithms without deciding about the risk of the insolvency. The proposals have been illustrated with the use of the financial data of 56 companies from the construction sector.
5

TO A QUESTION OF PERFECTION THE RUSSIAN SYSTEM REGULATION OF AN INCONSISTENCY (K voprosu sovershenstvovaniya rossiiskoi sistemy regulirovaniya nesostoyatelnosti)

88%
Minakova I. V.
Mekhanizm Rehuluvannya Economiky
|
2010
|
vol. 1 (45)
170-179
EN
In article principles on which construction of effective institute of bankruptcy should be based are formulated. Lacks of the Russian system of regulation of an inconsistency are defined. The series of measures on its modernization, called to provide minimization of social and economic costs in an insolvency situation is offered.
6

ESTIMAMTION OF CREDIT CARDS MARKET FUNCIONALITY IN POLAND. (Ocena funkcjonowania rynku kart kredytowych w Polsce.)

88%
Potrykus M.
Pieniądze i Więź
|
2009
|
vol. 12
|
issue 1(42)
117-127
EN
The subject of this article is development of the credit cards' market in Poland. It describes the characteristic of the cards and their different kinds. National market of credit and debits cards trade has been analyzed based on their quantitative state. The article also researches the degree of saturation on the credit cards' market. It analyzes level of net debt which is caused by using credit cards in Poland. The article presents principles of the correct usage of credit cards and negative consequences resulting from excessive running into debts. It indicates solutions for people which have troubles with paying off their debts on credit cards. It finishes with the estimation of the future chances in the development of credit cards' market, and the level of threatened debts in Poland.
7

INSOLVENCE PODNIKU A JEJÍ MAKROEKONOMICKÉ DETERMINANTY

75%
Jakubík P., Seidler J.
Ekonomický časopis (Journal of Economics)
|
2009
|
vol. 57
|
issue 7
619 – 632
EN
This article deals with the mechanisms of satisfying creditors’ claims in the Czech economy and macroeconomic determinants of the corporate failure. The paper briefly characterize the development of the insolvency in the Czech Republic during 1997 – 2005 and tests macroeconomic determinants of the corporate failure on the time series of the number of bankruptcy petitions filed. Empirical analysis suggest the causal link between the annual GDP growth rate, interest rates, inflation rate and aggregate debt of the corporate sector on one side and the bankruptcy rate in the Czech Republic on the other side. Estimated model indicates procyclicality in the bankruptcy rate and implies structural changes between 2003 and 2004, which corresponds to the privatization of the banking sector.
8
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Polski system upadłościowy – instytucja społeczna i jej funkcjonalność

75%
Pilitowski B.
Studia Socjologiczne
|
2013
|
issue 1(208)
121-152
EN
The article addresses a problem of the extent to which manifest functions are fulfilled by Polish insolvency system. The questions it aims to answer are: What are the official goals of Polish insolvency system? What is the level of realization of these goals? How the indicators of their realization look like in comparison with other European economies? Is Polish insolvency system dysfunctional or eufunctional for Polish economy and society? Following data will be analysed: results of international surveys on insolvency regimes in Poland and all over the world, data issued by public control institutions and partial results of authors own research. Neoinstitutional perspective is engaged to analyse the data and the article accepts the perspective of economic sociology of law. The article aims to bring more attention to a social institution of crucial significance in a free-market economy and to a need of closer sociological insight into its problems.
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