Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 3

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  capital goods
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Asymetria informacji a transakcje wiązane

100%
Prokop J., Baranowska-Prokop E.
Gospodarka Narodowa. The Polish Journal of Economics
|
2006
|
vol. 209
|
issue 7-8
9-25
EN
The article sets out to determine if tie-in transactions can be a more favorable form of buying capital goods for enterprises than ordinary market transactions in the event of an information asymmetry. The authors present a model situation in which an enterprise from a less developed country decides to buy technology from a company based in a highly developed country. The quality of the technology is unknown to the buyer, who has two forms of transactions to choose from: a market transaction or a tie-in. The authors prove that in the event of considerable uncertainty about the quality of the technology involved, tie-ins may be the preferred form of trade. Such transactions play the role of specific insurance in case the technology purchased proves to be of substandard quality. Tie-in transactions are a reliable signal of the quality of capital goods if there is an information asymmetry between the seller and the buyer. They represent a rational response to conditions limiting market exchange.
2
Publication available in full text mode
Content available

Zasady odliczania podatku VAT przy nabyciu dóbr inwestycyjnych w świetle orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej a finanse przedsiębiorstw

63%
Rogowska-Rajda B.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2017
|
vol. 51
|
issue 5
EN
There are different systems of VAT deductibility, in case of purchase or production of capital goods, designed to safeguard tax neutrality. The systems, determined by the intended purpose of the good, have various consequences for finances of enterprises. The article aims at identifying and analysing of the systems of VAT deductibility as regards expenditure on purchase or production of capital goods with the assessment of its impact on finances of enterprises.
PL
W przypadku nabycia lub wytworzenia dóbr inwestycyjnych stosowane są różne systemy odliczania podatku VAT, mające zapewnić neutralność podatkową. Systemy te, zdeterminowane przeznaczeniem nabytego dobra, niosą dla finansów przedsiębiorstw różne konsekwencje. Artykuł ma na celu zidentyfikowanie i analizę systemów odliczania podatku VAT w odniesieniu do wydatków na nabycie lub wytworzenie dóbr inwestycyjnych wraz z oceną ich wpływu na finanse przedsiębiorstw.
3
Publication available in full text mode
Content available

Import zaopatrzeniowy i inwestycyjny a perspektywy uczenia się przedsiębiorstw przemysłowych z województwa łódzkiego

51%
Gabrielczak P., Kłysik-Uryszek A., Łódzki U., piotr.gabrielczak@gmail.com
Ekonomia Międzynarodowa
|
2014
|
vol. 005
EN
The article focuses on import of intermediate and capital goods and its impact on economic performance of manufacturing enterprises from Lodz Voivodeship. The first selection outlines the New New Trade Theory postulates about relation between firm’s productivity and its engagement in import. One of them is learning-by-importing hypothesis (LBI). The second section presents results of CAWI research, which applied to economic efficiency of intermediate and capital goods importers form Lodz region and their ability to learn. Those results indicate premises for good perspectives for the occurrence of LBI effect.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.