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1

Związki frazeologiczne w polskich tabloidach

100%
Wąsik M.
Oblicza Komunikacji
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2011
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vol. 4
251-262
EN
The transforming Polish reality entails changes in a way of constructing media messages and opens the path to unhindered, free expression. The language of those messages seems to be heading towards greater colloquialization and constructing a conventional vision of the world, the example of which is tabloid press. The content analysis of two Polish tabloids — “Fakt” and “Super Express” — showed that in constructing the messages authors willingly use idiomatic expressions, often introducing innovations to their structure. Idioms appear in titles and leads, where their task is to attract readers’ attention, as well as in main bodies, where they are supposed to strengthen the message. The analysis confirmed the thesis that using unsophisticated, clichéd expressions (which are most numerous in the texts), one can create a vision of the world appealing to many recipients, which in turn is reflected in cited research on the readership of this type of press. Drawing on Polish phraseology is a domain not only of the authors, but also recipients of the message. Taking a closer look at the comments placed under certain texts on Internet tabloids’ websites allows one to notice the tendency of Polish language users to incorrectly change the components of idioms or use them in a wrong context.
2
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Zaufanie w metodach wyceny kapitału ludzkiego organizacji

100%
Lipka A.
Zarządzanie i Finanse
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2012
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vol. 4
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issue 1
451-470
EN
In the article there were identified the methods of valuation (cost, income, multiplier, factor, mixed, alternative), taking into account (directly or indirectly) trust. Moreover, there was compared the degree of allowance of trust, loyalty and creativity in 20 chosen valuation methods.
3
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Niektóre aspekty teoretycznych i praktycznych zagadnień wyceny w rachunkowości

100%
E Babuśka W.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
159-168
EN
The paper presents some aspects of the theoretical and practical basic issues of valuation in accounting. The major part of the paper describes the known methods (principles) of valuation accepted in accounting. It also gives a general assessment of how useful the solutions discussed are. Widening its scope, the paper turns to consider accounting valuation in business practice, with reference to the trends in valuation introduced by the amendments to accountancy law concerning especially fair value as a measurement category. There were also described criteria of classification of the principles accounting valuation as determiners of their different application in business area of entity.
4

Wycena opcji realnej porzucenia i rozwoju na bazie metodologii drzew dwumianowych oraz koncepcji zaprzeczenia aktywa rynkowego. Analiza przypadku

100%
Mielcarz P.
Contemporary Economics
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2007
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issue 2(2)
123-147
EN
The article presents a case study of valuation of real options included in a investment project. The main goal of the article is to present the calculation and methodological issues of application the methodology for real option valuation. In order to do it there are used the binomial model and Market Asset Declaimer methodology. The project presented in the article concerns the introduction of radio station to a new market. It includes two valuable real options: to abandon the project and to expand
5

Metodologiczne i aplikacyjne problemy wyceny opcji realnych za pomoca algorytmow wyceny opcji finansowych

100%
Mielcarz P.
Contemporary Economics
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2007
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issue 1(1)
87-107
EN
The article deals with the problem of application the financial options valuation theory into the real options valuation. It consists of three parts. The first one presents the methodology background of the financial option valuation models. This part gives the general outlook on the problems which occurs in the process of adopting the methodology to solve the capital budgeting problems. The main problem concerns the lack of market valuated instrument which could be used to compose the replicating portfolio for payouts from real options. In the second part, there are presented attempts to solve the problem of the replicating portfolio of the real options which appeared in the financial literature. There is presented the Market Asset Declaimer as a one of the most appealing solution from the practical perspective. The last part of the article discusses the application issues of different analytical tools. The conclusions indicate that binominal trees methodology is more suitable to implement the real options methodology in decision processes than other tools.
6
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Narzędzia ilościowe jako wsparcie działalności przedsiębiorstw na rynku nieruchomości

100%
Zbyrowski R.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 1
347-357
EN
The empirical part of the research shows that econometric models appear to have significant potential on the basis of the estimated valuation of dwellings. Therefore econometric models can support effectiveness of companies activity in real estate market and mortgage market. There is a good idea to say - that in the majority cases the more standard measured object is, the most narrowly this type of estimate is. It has been mentioned that the precision of modelling decreased because of the recession in real estate market. Of course, building a model requires access to relevant databases, but let us to identify the group of vital factors that determines the real market value of dwellings. Moreover when it comes to the question of stochastic aspects of valuation, econometric and statistic modelling seems to be terribly important.
7
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Analiza porównawcza wybranych metod pomiaru i wyceny kapitału intelektualnego

100%
Fijałkowska J.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 3
415-525
EN
In order to effectively manage the intellectual capital it is necessary to measure it. The purpose of this paper is to present selected measurements used to determine the value of intellectual capital: their characteristics and calculation algorithm. Additionally, this article assesses the methods of measurement, together with their advantages and weak-nesses and the possibility of their implementation.
8

Increasing Shareholders Value through NPV-Negative Projects

100%
Mielcarz P., Paszczyk P.
Contemporary Economics
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2010
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issue 3(15)
119-130
EN
The concept of Net Present Value (NPV) is a widely accepted tool for verification of financial rationality of planned investment projects. Projects with positive NPV increase a company's value. Similarly, those with negative NPV lead to a decline in the value of a business. This article attempts to answer the question: are projects with negative NPV always disadvantageous in terms of maximization of shareholder value and when should an NPV-negative project be considered justified? The authors discuss the issues of project valuation depending on different conditions. First, they briefly summarize the main idea of valuation - the aim of every company is to maximize shareholder value. Contemporary professional texts say that the way to achieve this goal is through projects that can generate a positive Net Present Value. When there are no such investments within reach, the company should pay dividends to its owners. The authors claim that some circumstances justify investments with a negative Net Present Value, as they still produce maximum possible shareholder value. The three model situations where this takes place are: (1) tax on dividends; (2) shareholders' perception of risk; and (3) temporary inefficiency of the markets. Taxes on dividends reduce cashflows for shareholders from distributed dividends. Therefore, they act exactly as an investment with a negative NPV. The authors conclude that this creates an opportunity to maximize shareholder value by comparing this loss with available alternate projects with negative NPV. If the loss of worth, caused by such taxes, is bigger that the negative NPV of possible investments it will be more rational to invest instead of paying dividends. And, according to the authors, a project with a negative NPV leads to maximized shareholder value. In the second situation, the authors point out that some projects may have negative fundamental (intrinsic) value when valuated by the market (diversified owners) because of their higher expected rate of return. In the same circumstances, an undiversified shareholder may have a different perception of the investment. It is highly possible that he would be ready to accept a lower rate of return in exchange for more safety for his capital. The authors conclude that negative fundamental value (based on the market situation) may be of importance for such shareholder as he prefers projects with lower risk and a lower rate of return. Temporary inefficiencies of the markets may produce a risk of bankruptcy or liquidity problems. The authors argue that NPV-negative projects may be a way to free additional cashflows, which will allow the financial restructuring of the company.
9
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Mowa złodziei a ich obraz świata

100%
Durda M.
Etnolingwistyka. Problemy Języka i Kultury
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2005
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vol. 17
279-298
PL
W artykule została omówiona mowa złodziei w ujęciu antropologicznym. Specyficzne dla złodziei słownictwo wraz z właściwym w ich środowisku sposobem mówienia (manierą językową) zostały potraktowane jako narzędzie, za pomocą którego porządkują otaczającą ich rzeczywistość. Mowa ta, będąca odmianą gwary przestępczej i czerpiąca wiele z gwary więziennej, wywodzi się z języka ulicy – przestrzeni tradycyjnie zarezerwowanej dla mężczyzn. Umiejętność posługiwania się językiem stanowi jeden z najważniejszych wyznaczników tożsamości i kryterium przynależności do „swoich”, za których są uważani „prawdziwi” (silni i twardzi) mężczyźni. Zaprowadzanie ładu jest procesem ciągłym, toteż funkcja języka polega nie tylko na umiejscawianiu poprzez nazywanie, ale i na przezywaniu, stanowiącego rodzaj sprawdzianu, czy ludzie zostali właściwie zaklasyfikowani. W obrazie świata złodziei wartościowanie świata wiąże się z linią oddzielającą to, co męskie i właściwe mężczyznom od tego, co niemęskie i właściwe kobietom. W środowisku, które z założenia jest męskie, negatywnie wartościuje się cechy przypisywane kobietom, szczególną zaś pogardą darzeni są mężczyźni okazujący słabość – jako główną cechę kobiecą.
EN
The article discusses the jargon of thieves from the anthropological perspective. The vocabulary characteristic of that group, together with a peculiar manner of speech, are treated as a tool thanks to which they organize the reality around them. The language variety, a variant of prison jargon, derives from the language of the street, typically reserved for men. The ability to use it is one of the major manifestations and criteria of belonging to 'us', to the 'real', tough men. An introduction of order is a continuous process so language does not only serve to locate people through naming, but also to use terms of abuse. This acts as a test to find out whether people have been properly classified. In the worldview of thieves valuation is associated with the demarcation line between what is masculine from what is feminine and unmanly. In that environment, which by definition is dominated by men, femine characteristics receive negative valuation. Weak men are subjected to contempt, weakness being treated as a characteristically feminine feature.
10

MODERNÉ METÓDY OHODNOCOVANIA AKCIÍ

100%
Hrvolová B., Marková J., Zachar Ninčák L.
Ekonomický časopis (Journal of Economics)
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2011
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vol. 59
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issue 2
148 – 162
EN
The current financial crisis has highlighted again the relationship between value and price of financial instruments. This article is therefore devoted to the problems of modern methods of assessing one of the leading securities-shares. The most commonly used models are variants of free cash flow models. The authors recommended the use of free cash flow models in the categories of the key value driver formula. At the same time they propose a new method to yield a model that would use newly created value to the company as a form of income.
11

AXIOLOGY IN FILM COMMUNICATION - PROSPECT SPECTATOR (Aksjologia w komunikacji filmowej - perspektywa widza)

100%
Skowronek B.
Biuletyn Edukacji Medialnej
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2011
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issue 1
29-37
EN
Valuation of a movie by its viewers during the screening is one of basic parts of reception. Presented perspective is situated in paradigms of cognitivism, linguistic view of the world and cultural study. Act of valuation consists of three components: intellectual, emotional and dependent on will .In the article movie is defined as a text of culture, being at the same time a form of art, industrial product and effect of process of social communication. Giving the axiological values is an active mental process, during which the semantic negotiations between the movie and its viewer occur-his knowledge placed in cognitive models. Valuation of movies is always made relative and it corresponds to viewer's personal perspective of the world. Author claims that finding 'objective' axiological categories in case of artistic phenomena valuation is impossible. Accepted assumption is an interpretational-hermeneutic attitude, emphasizing lecture practice ,individual valuation, understanding and pragmatic 'use' of a text and acceptance of cultural contexts and discursive entanglements broadening its meanings.
12
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Dylematy zwiazane z pojeciem i wycena wartosci niematerialnych w systemie rachunkowosci przedsiebiorstwa

100%
Bak M.
Nauki o Finansach
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2011
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issue 6
115-132
EN
A part of intangible property is presented in an accounting system and its valuation conforms to generally accepted regulations, while a significant part of an enterprise's intangible property does not meet conditions defined by legal regulations and cannot be presented in an accounting system. Commonly accepted valuation methods are also missing for this part of intangible property. In many cases defining value means, in fact, its estimation. Valuation issues are closely related to the concept of intangible property, which, by research environment and actual practitioners, is differently defined. In some cases the terms are used interchangeably, which results in certain ambiguity regarding what is actually valuated (intangible property as intangible assets presented in balance sheet, or intangible property as intellectual capital).
13

AKTUÁLNE PROBLÉMY OHODNOCOVANIA PODNIKOV PRI FÚZIÁCH A AKVIZÍCIÁCH A ICH RIEŠENIE

75%
Hečková J., Chapčáková A., Badida P.
Ekonomický časopis (Journal of Economics)
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2014
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vol. 62
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issue 7
743 – 766
EN
The paper deals with the explanation of the stock general value's determination of the undertakings participating in an acquisition or merger of undertakings for the purpose of establishing of an appropriate consideration value on the basis of the theory and legal regulations and with the proposal of the solutions applicable in practice of problematic areas and difficulties of the methods valid in the Slovak Republic at the present time.
14

Zastosuvannya vartisnoho pidkhodu otsinky konkurentospromozhnosti pidpryyemstv kompresornoho mashynobuduvannya

75%
Karintseva O. I., Kharchenko M. O., Zinenko Y. V.
Mekhanizm Rehuluvannya Economiky
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2013
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vol. 3 (61)
172-178
EN
The article investigates cost-based approach for assessing the level of competitiveness of the enterprise incorporating specificity of engineering industry. The article highlights its advantages. A group of enterprises that produce compressor equipment for which the evaluation takes place was selected. The groups of indicators for financial and economic activity of the enterprise for assessment industry competitiveness are presented. Regression analysis allows selecting the group of certain indicators that are most relevant to the competitiveness of enterprises. In order to determine the competitiveness and opportunities for the development of PJSC “SPJSCSII Kompressormash” competitors’ cash flow and its components are estimated. The analysis helped to make a conclusion about the assessment of the competitiveness of PJSC “SPJSCSII Kompressormash” among the producers of compressor equipment and to identify opportunities for further development of the company.
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