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Współczesna ocena moralna zysku

100%
Szulist J.
Seminare. Poszukiwania naukowe
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2010
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vol. 27
99-109
EN
Profit is a crucial quality pertaining to the economy in its broader meaning. Growing one’s wealth is an activity of a man who, due to his/her natural characteristics, is obliged to evaluate his/her moral conduct in the light of ethical principles and taking into consideration those ideals which, in a way, make up the purpose of any human action. Christianity offers a certain system of values and principles which allow us to pass a moral judgment on the economic aspect of the human life. The analysis of the profit based on Scriptural facts need to point at the value of labour and the idea of private property. The inspired writers emphasise the centrality of the human being in their account of the material aspect of the created reality. Therefore, every profitable activity ought to be subordinated to the well-being of the person. These economic systems which put in question the fundamental value of human dignity or absolutise the material side of things need to be, according to the Bible, deemed unjust or even fatal for all the human kind. On the basis of the revealed truth and taking into account the social encyclical letter of Pope Benedict XVI Caritas in veritate three criteria of the contemporary moral reflection on profit-making may be pointed out, namely personalising of the aspects of profit-making activity, enabling the wealth to produce social benefits it is bound to bring forth and referring to the common good. The positive evaluation of profit-making in the perspective of these principles makes it possible for the profitable activity to contribute to the genuine growth of every member of the community along with the whole of the society.
2
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Bieżący i odroczony podatek dochodowy w kształtowaniu wyniku finansowego netto przez małe podmioty

100%
Skrodzka V.
Studia Ekonomiczne
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2017
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vol. 333
215-225
PL
Pierwszoplanowym celem artykułu jest porównanie dopuszczalnych zasad kształtowania wysokości podatku dochodowego przenoszonego na wynik finansowy w małych podmiotach gospodarczych. Drugoplanowym celem, wynikającym z przyjętych rozwiązań, jest analiza różnic w zakresie informacji ujawnianych w sprawozdaniu finansowym. Opracowanie jest próbą zwrócenia uwagi na kategorię wyniku finansowego netto w małych podmiotach gospodarczych, dla których przyjęto kryteria przynależności wynikające z Ustawy o rachunkowości. Mały podmiot zgodnie z prawem bilansowym ma możliwość pomniejszania wyniku finansowego brutto o podatek dochodowy ustalany w dwojaki sposób. Pierwszy sposób to określenie wysokości podatku, nazywanego podatkiem bieżącym, zgodnie z prawem podatkowym. Druga możliwość dotycząca obowiązkowo dużych, a dobrowolnie małych podmiotów, wynika z Ustawy o rachunkowości. Podatek bieżący jest zwiększany o rezerwy i zmniejszany o aktywa z tytułu odroczonego podatku zanim pomniejszy wynik finansowy brutto. Dwojakie reguły kształtowania podatku dochodowego przez małe podmioty dają w efekcie nie tylko różną wartość zysku netto prezentowanego w rachunku zysków i strat oraz bilansie. Rozbieżności występują także w kategoriach bilansowych związanych z podatkiem dochodowym.
EN
The objective of the article is to compare the permissible principles of shaping the income tax transferred to financial results in small business entities. The underlying objective of the solutions is to analyze the differences in information disclosed in the financial statements. The study is an attempt to draw attention to the category of the net financial result in small business entities, for which the criteria of affiliation under the Accounting Act have been adopted. A small entity in compliance with the balance sheet law has a possibility to reduce the gross financial result by the income tax determined in two ways. The first way is to define the amount of tax, called the current tax, in compliance with the tax law. The other possibility, which is obligatory for large entities and voluntary for small entities, results from the Accounting Act. The current tax is increased by reserves and decreased by assets related to the deferred tax before it reduces the gross financial result. Consequently, these two ways in shaping the tax income by small entities result not only in the different value of the net profit presented in the profit and loss account and the balance sheet. Divergences also occur in the balance categories related to the income tax.
3
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Jakość zysku spółek IPO na przykładzie GPW w Warszawie

100%
Cieślik R.
Studia Ekonomiczne
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2014
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vol. 201
60-70
EN
The purpose of this paper is to empirically investigate the earnings quality (EQ) of IPO companies on the Polish capital market. The study included data from financial statements of companies that became public through the IPO process on the WSE between 2008 and 2011. In order to estimate EQ I used an approach based on measurement of abnormal accruals. This study has shown that the average magnitude of the incomeincreasing abnormal accruals in the pre-IPO period was significantly higher than in the post-IPO periods. This result is consistent with prior findings and the theoretical assumptions and provides an empirical evidence that Polish firms' managers engage in earnings management at the time of the IPO.
4
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Zysk jako kategoria prawa handlowego, bilansowego i prawa podatkowego

84%
Gontarczyk-Skowrońska M.
Studia Ekonomiczne
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2016
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vol. 285
143-160
PL
Celem niniejszego opracowania jest prezentacja i analiza wybranych rozwiązań prawnych z zakresu prawa handlowego, bilansowego oraz prawa podatkowego dotyczących kategorii zysku. Uzasadnieniem wyboru przedmiotu badań i refleksji nad uniwersalną kategorią zysku jest brak spójności systemowej wspomnianych regulacji prawnych. Zasadne jest sformułowanie podstawowego problemu badawczego, jakim są wzajemne relacje pomiędzy przepisami prawa handlowego, bilansowego i podatkowego regulującymi kategorię zysku oraz tego konsekwencje w różnych sytuacjach społecznych. Istotna jest również kwestia wskazania granic, jakie stawiają te regulacje prawne w zakresie kształtowania obrazu sytuacji finansowej podmiotów sprawozdawczych, w tym przypadku spółek kapitałowych. Przede wszystkim wiąże się to z udzieleniem odpowiedzi na pytanie, w jaki sposób prawo podatkowe wpływa na stosowanie rozwiązań przyjętych w przepisach prawa handlowego i bilansowego. Wydaje się, że mimo braku hierarchicznego podporządkowania, przepisy prawa podatkowego mogą w pewnych sytuacjach mieć dominujące znaczenie.
EN
The aim of the paper is to present and analyse some of the legal solutions in the area of commercial, balance and tax law, which refer to the category of profit. A reason to choose the subject for the study and reflection over a universal category of profit is a lack of systemic coherence of the mentioned legal regulations. It is relevant to formulate a research problem in terms of mutual relationships between regulations of commercial, balance and tax law, which apply to profit category and its consequences in various social situations. It seems essential to state the limits which are established by the regulations in the field of building of an image of the reporting entities’ (limited companies) financial situations. Mostly, it refers to answering the question how tax law influences applying solutions assumed by regulations of commercial and balance law. It seems that despite a lack of hierarchic subjection, tax law regulations may be of dominant sense in some situations.
5
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Motyw zysku jako wartość w globalnym społeczeństwie kapitalistycznym

84%
Drenda L.
Studia Ekonomiczne
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2013
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vol. 129
51-58
EN
As an individual acts within the reality which is determined by the social elements, it is crucial for it to comply with traditions and norms. The capitalistic system has created specific mechanisms, performing the role of strengthener of the whole system and enabling the cooperation of all individuals. As a result, in modern economics, the profit motive has been elevated from being merely a key plank in optimising societal benefit, to becoming the sole purpose of economies.
6
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Wektorowa analiza wrażliwości zysku produkcji wieloasortymentowej

84%
Buk H., Chrobak G.
Studia Ekonomiczne
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2014
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vol. 164
25-36
EN
The article concentrates on presenting methods used in profit sensitivity analysis of entities producing more than one product. Sensitivity study should include impact of such factors on goods profitability level like variable costs, fixed costs, sales prices and volumes. Vector analysis can be considered as an useful instrument in this matter. Regarding rules of analytic geometry, figures of costs and revenues curves assure appropriate understanding of rentability range by decision-makers, assuming various run of these functions.
7
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Zysk całkowity na tle nośników wartości rynkowej przedsiębiorstwa

67%
Sajnóg A.
Studia Ekonomiczne
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2014
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vol. 198 cz 2
58-73
EN
The main purpose of this study was to examine the role and importance of the comprehensive income, which was introduced to financial reporting in Poland in 2009, in the forming of the market value of listed companies. The major subject of the theoretical- empirical study was to test of the general research hypothesis that stipulated that the comprehensive income create a significant growth potential of market value and is a drivers of the wealth of the shareholders of a listed company. The research comprised joint-stock companies listed on the Warsaw Stock Exchange and included in WIG-30 Index (qualified on 14.04.2014). Empirical data for the study was obtained from the quarterly financial statements (the period from 2009 to 2013), stock market bulletins, as well as information published on the enterprises' websites.
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