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PL
Zarządzanie aktywami obrotowymi ma decydujący wpływ na płynność finansową, czyli bezpieczeństwo finansowe jednostki. Agresywne zarządzanie poszczególnymi elementami jest ryzykowne, z kolei zbyt konserwatywne (zachowawcza polityka zarządzania aktywami) powoduje wzrost kosztów. Utrzymanie wysokich stanów zapasów, kredytowanie odbiorców kosztuje. Ważny więc jest wybór strategii, która pozwoli przedsiębiorstwom na bezpieczne funkcjonowanie i uzyskiwanie zysków. Zarządzanie aktywami komplikuje się w sytuacji, gdy na decyzję odnośnie do kształtowania polityki zarządzania poszczególnymi elementami aktywów obrotowych ma wpływ jednostka zewnętrzna, np. jednostka centralna w grupie zakupowej. W artykule zaprezentowano strategie zarządzania aktywami obrotowymi w jednostkach działających w branżowych grupach zakupowych.
EN
Current assets management has a decisive impact on the financial liquidity or financial security of a company. Aggressive management of individual elements is risky, too conservative asset management policies increase costs. Maintaining high stock levels, crediting buyers is costly. It is therefore important to choose a strategy that will allow businesses to operate safely and make a profit. Asset management is complicated when the decision about the management of individual assets is influenced by an external entity such as a central unit in a purchasing group. The article presents strategies for managing current assets in units operating in branch purchasing groups.
PL
The paper analyses the ways in which the terms processes and strategies are defined within literature reporting verbal protocols on reading. The main argument presented concerns the fact that distinguishing between the two terms in not always based on the same criteria.
EN
The integration of ICT in language learning has become essential in today’s teaching-learning environment because the impact of information and communication technology (ICT) on language learning has been recognized globally. Nowadays, there is a great variety of the technology in language teaching and learning: Radio, TV, CD Rom, Computers, C.A.L.L., the Internet, Electronic Dictionary, Email, Blogs and Audio Cassettes, Power Point, Videos, DVD’s or VCD’s. So when the world is fast becoming a global village, the use of modern technological gadgets to improve language learning has become very important as well as in teaching English as EFL. This paper aims at analyzing the necessity of IC technology to language teaching and bringing out the problems faced by its users to make teachers of English aware of the strategies to exercise them in an effective manner.
EN
Narco-Cartels are becoming new actors of Irregular Warfare. The purpose of this document is to guide force development, capacity building and create a comprehensive scenario. This research will provide necessary knowledge to analyze the Narco-Cartels ́ strategies and to examine the operational roles of the military, security forces and civil action in countering these threats.
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