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1

MODELLING OF PRICE DYNAMICS AND DEPRECIATION

100%
Drozen F.
Ekonomický časopis (Journal of Economics)
|
2008
|
vol. 56
|
issue 10
1033-1044
EN
This paper includes a model of price movements (market values) based on the general premise that price is equivalent to market value, as well as other premises. A concrete case involving the application of the dynamic theory of models to a description of the behaviour of price and use in a perfect competitive market is analyzed. The model is constructed from a first-order linear ordinary differential equation and shows, given the market assumptions referred to above for certain types of commodity (such as furs or textiles), that the theory conforms closely to practice, which can be used to construct an estimation theory (for details see Drozen, 2003).
2

RESPONSIBILITY OF BANK ACCOUNTING FOR GLOBAL FINANCIAL CRISIS? (Odpowiedzialnosc rachunkowosci bankowej za globalny kryzys finansowy?)

100%
Gostomski E., Podurgiel A.
Pieniądze i Więź
|
2010
|
vol. 13
|
issue 1(46)
139-143
EN
The authors of the article examine the issue of share responsibility of accounting policies for the current global financial crisis. They focused on the method recommended by the International Accounting Standards- of valuation of financial assets due to market value. However during the financial turmoil is not a good expression of the financial assets' real value. During the bull market it would lead to higher financial performance, and during the bear market it requires the creation of write-offs on depreciating assets and demonstrates drastic losses in financial institutions. Better solution would be to adopt the average market value of the 6 - 12 months period preceding the balance-sheet date.
3

Dzherela kapitalizatsiyi pidpryyemstva: osoblyvosti formuvannya

88%
Mogilova A. Y.
Mekhanizm Rehuluvannya Economiky
|
2013
|
vol. 1 (59)
109-114
EN
Author's interpretation of the capitalization of the enterprise is based on the unification of the two main approaches, according to which the capitalization understood as a process (sequence of specific actions aimed at increasing the company's capital) and as a result and formulated as a process of accumulation of capital companies, resulting in increasing market for its value. Division of sources of capitalization in accordance with the test of time introducing finance-economic practices of the enterprise in accordance with the criterion of the introduction in the financial and business practices on a two groups: sources of (fundamental) and sources of functioning – was proposed in this article. On the basis of comparative analysis of different points of view of scientific (theorists and practical workers) on forming sources of capitalization the features of their filling are certain. Measures of state support capitalization of the enterprises were developed as a result of research work.
4
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THE SIGNIFICANCE OF INTANGIBLE RESOURCES IN THE PROCESSES OF CREATING THE MARKET VALUE OF AN ENTERPRISE (Znaczenie niematerialnych zasobów w procesach budowania wartosci rynkowej przedsiebiorstwa)

88%
Walczak W.
e-mentor
|
2010
|
issue 4(36)
43-51
EN
The article describes important challenges faced by managers in the reality of the modern economy. The belief that enterprise value depends on intangible resources connected with the usage of knowledge and the skills of creating the intellectual capital potential is becoming more popular. The author points the attention to the factors and processes influencing the creation of the market value of an enterprise.
5

APPLICATION OF INTEREST RATE RISK REGULATION ON THE CZECH AND SLOVAK BANKING SECTORS

75%
Džmuráňová H.
Ekonomický časopis (Journal of Economics)
|
2020
|
vol. 68
|
issue 3
211 – 230
EN
This paper examines the regulation of Interest Rate Risk Management of the Banking Book in the Czech and Slovak banking sectors. We provide modelling of bank balance sheets in terms of regulatory requirements. The contribution of our paper is two-fold. First, we identify the key business drivers of Interest Rate Risk of the Banking Book of the Czech and Slovak banking sectors. Second, when comparing the interest rate risk of the banking book of both banking sectors, we find that major banks in both sectors report a higher interest rate risk from their client liabilities than from client assets. This fact implies that the banks are exposed to the risks inherent in rising interest rates. We find that the interest rate risk exposure of the Czech and Slovak banks is relatively high, and therefore, the potential contagion risk for large foreign owners with subsidiaries in both countries is not negligible.
6

LEGISLATÍVNA ÚPRAVA OHODNOCOVANIA CENNÝCH PAPIEROV SI VYŽADUJE ODBORNÚ EKONOMICKÚ DISKUSIU

75%
Hrvoľová B.
Ekonomický časopis (Journal of Economics)
|
2005
|
vol. 53
|
issue 2
198-211
EN
The approval of the 431/2002 Accounting Act, particularly § 27, which introduced the term fair value, increased the interest in the topics related to financial securities evaluation among the broad specialized public in Slovak Republic. Besides the above-mentioned 431/2002 Accounting Act, the securities evaluation is treated by another legal norm – Ministry of Justice Statement No. 492 from August 23, 2002 concerning the setting of the general asset value, which is compulsory for the judge experts and others legal norms. The above-mentioned legal norms use different categories concerning securities evaluation issues that moreover differ from the one used by the theory. Besides, the categories are inaccurate, not positive and in some cases even incorrect. Therefore the professional discussion is very important.
7

FORMATION OF THE SYSTEM OF (PHYSICAL PERSONS') REALTY TAXATION (Formuvahhia systemy opodatkuvannia nerukhomoho maina fizychnykh osib)

75%
Korotkevych O. V., Bahriy O. O.
Ekonomika i prohnozuvannia (Economics and Forecasting)
|
2010
|
issue 1
54-66
EN
The authors are considering the international experience of realty taxation based on market, lease, cadastre and normative value and on the realty area. They justify the approaches to defining the base and rate of the tax on physical persons' realty in Ukraine.
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