Search results - CEJSH

1

Irské přístupy k zajištění kvality vysokého profesního vzdělávání

100%

Petr M., Věra M.

Littera Scripta

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2008

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vol. 1

61-73

EN

The goal of this contribution is to describe and analyse the Irish system of quality management in higher professional education, summarize the key factors of quality assurence and compare it to the situation in continental Europe, especially in the Czech Republic. The strenghts and weaknesses of Irish quality assurence model will be discussed and the final goal is to evaluate applicability of this system to the Czech Republic.

2

Koszty energii w rolnictwie polskim

100%

Pawlak J.

Zagadnienia Ekonomiki Rolnej

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2013

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issue 3(336)

83-98

EN

The consumption of twelve energy carriers covered by the analysis in 2000-2011 was estimated with the use of a method ensuring comparability of data on energy input in the analysed period. In 2011, this consumption was by 4.2% lower than in 2000. The consumption of liquid fuels decreased by 10.9%, but the consumption of diesel oil increased by 13.4%. Thermal energy consumption was also lower by 10.0%. But, the consumption of solid fuels increased by 5.3 %, gas fuels by 62.5 % and electricity - by 2.0%. In 2011 the prices for purchasing the analysed energy carriers increased by 12.2 to 193.4%. The price of diesel oil increase by 92.6%. In 2011 the energy costs in agriculture in current prices were by 94.5% higher than in 2000. The energy costs per 100 ha of agricultural land in 2000-2011 increased by over twofold (by 125%), and as regards the surface of arable land - by 152%. The structure of energy costs incurred in agriculture is predominated by diesel oils, whose share in 2000-2011 ranged from 67.9% to 81.5%.

3

EKONOMICZNE ASPEKTY POLSKICH MISJI WOJSKOWYCH W IRAKU I AFGANISTANIE

100%

Kraiński R.

Colloquium Wydziału Nauk Humanistycznych i Społecznych AMW

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2016

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issue 4

73-82

EN

The article concerns the effects of which brought Poland to participate in missions in Afghanistan and Iraq. The basic problem analysis is whether in the case of these operations, we are dealing with missions or from participation in the war? This distinction carries serious legal consequences, organizational and economic. From the presented content begs the conclusion that the economic effects are negligible in relation to expenditures and casualties.

4

THE EXTENT OF COST DISCLOSURE IN TRADE COMPANY ANNUAL REPORTS ON THE EXAMPLE OF THE IT BRANCH – PILOT STUDIES

100%

Dyhdalewicz A.

Finansowy Kwartalnik Internetowy e-Finanse

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2014

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vol. 10

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issue 3

29-39

EN

The paper presents the results of a research study, whose focal issue was the extent of disclosure in annual reports of costs of trade enterprises on the example of IT companies listed on the Warsaw Stock Exchange. Due to its limited scope, this study should be treated as a pilot, constituting the introduction to further and more detailed research and analyses, which ultimately will include all companies listed on the WSE within the Polish Classification of Activities (PKD) wholesale and retail trade, and car repair. The aim of the study is to evaluate the usefulness of the annual report as a source of information about the costs of a trading company. Information on costs in annual reports results from informational obligations defined by current regulations of law, environmental needs, as well as each economic entity’s individual approach to the presentation of financial information in financial reports and to disclosure of additional information (qualitative and financial) in explanatory notes and in an activity report. It should also be noted that the presentation in the same costs group of different specific items proves that factors influencing the amount and structure of costs in a given period in particular entities conducting trading activity in the same sector have various significance for the results. Presenting information on risk within holdings indicates cost- determining factors both of operational and strategic natures, external and internal, dependent on the enterprise and independent of it. The sector in which the researched economic entities operate is an important factor which has an influence on the identification of cost drivers and costs whose source is risk related to the economic activity conducted.

5

Konsekwencje wprowadzania euro w Polsce dla konsumentów indywidualnych

100%

Berbeka J.

Gospodarka Narodowa. The Polish Journal of Economics

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2006

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vol. 211

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issue 10

81-99

EN

The article presents the potential advantages and disadvantages of introducing the euro in Poland, on the basis of macro- and microeconomic theories. In particular, the author examines the implications of the move for private consumers. Berbeka presents the results of empirical analyses and surveys of residents in the 12 European Union member states that introduced the euro in 2002. In the final part of her article, the author discusses the findings of polls into the feelings and expectations of Poles with regard to the country’s planned accession to the euro zone. In the EU-12 euro-zone countries, the adoption of the euro has led to varied economic and psychological implications, including an increase of prices and social frustration. Many consumers were initially disoriented and needed time to adapt to the new situation. These psychological costs negatively influenced the public’s perception of the benefits of the euro. In Poland, the euro will probably benefit around 30 percent of the population in the initial period, while the rest will primarily feel the costs of the move, Berbeka says. Negative psychological effects are likely to provoke price hikes. Considering the worries that Polish consumers expressed in the surveys and their skeptical attitude toward the euro, the process of replacing the zloty with the single European currency should be properly organized. It should be accompanied by a public awareness campaign to highlight possible difficulties.

6

Analiza propozycji zmiany art. 35 ust. 1 ustawy z 28 lipca 2005 r. o kosztach sądowych w sprawach cywilnych poprzez obliczanie opłaty stosunkowej, pobieranej w sprawach z zakresu prawa pracy i ubezpieczeń społecznych, w których wartość przedmiotu sporu przewyższa kwotę 50 000 zł, od nadwyżki tej kwoty

100%

Kościelny P.

Zeszyty Prawnicze BAS

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2017

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issue 4(56)

126-131

EN

In the opinion it was stressed that the current statute does not use a progressive method, which reflects in a better way the relationship between the employee’s financial situation and the extent of burdens related to the proceedings. Secondly, the demarcation sum set at PLN 50,000 has not been synchronized with rules determining the value of the claim. After an analysis the author concludes that the solution proposed in the petition could be taken into account in the development of an amendment to the current regulation.

7

Projekt stanowiska Sejmu w sprawie o sygn. akt SK 37/14

100%

Tomaszewska A.

Zeszyty Prawnicze BAS

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2016

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issue 3(51)

207-231

EN

This draft position of the Sejm concerns the constitutional complaint of 22 April 2013. In the proposed draft position the author claims that the contested Article 102 of the Code of Civil Procedure, insofar as it does not impose on the Treasury an obligation to reimburse the opponent’s costs of the proceedings that have not been awarded from the losing party, is in compliance with Article 45 para. 1 of the Constitution. Proceedings to examine the compatibility of Article 102 of the Code of Civil Procedure with Article 2, Article 32 of the Constitution should be discontinued pursuant to Article 39(1)(1) of the Constitutional Tribunal Act of 1997 in conjunction with Article 134(3) of the Constitutional Tribunal Act of 2015 due to the inadmissibility of the judgment

8

Projekt stanowiska Sejmu w sprawie o sygn. akt P 3/141

100%

Herbet A.

Zeszyty Prawnicze BAS

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2015

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issue 2(46)

215-233

EN

In the proposed draft position the author points to the incompatibility with the Constitution of Article 51 para. 1 subpara. 3 of the Act on Court Bailiffs and Enforcement insofar as it does not provide for a separate fixed fee rates for emptying the dwelling of the things or people in a situation in which the debtor, after being given notice by a bailiff, has voluntarily performed the obligation within the prescribed time period. The author points out that the definitive reason for finding the unconstitutionality of the provision in question is an internal inconsistency of the mechanism for determining the amount of an enforcement fee, the results of which are contrary to the basic principles of law and the structure of such proceedings as provided for in the Code of Penal Procedure, and at the same time violates the rights of the debtor, discouraging him, in fact, from voluntary performance of the obligation. In the author’s view, proceedings should be discontinued in relation to Article 51 para. 2 of the Act on Court Bailiffs and Enforcement, the remaining scope of the question of law should be left unexamined.

9

Possibilities of Improving the Efficiency of Mining Companies

100%

Jonek-Kowalska I., Turek M.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2011

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vol. 6

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issue 2

EN

Polish hard coal mining has been struggling with numerous problems for many years. Currently, the main challenge for the industry is the need to improve efficiency. It is the prerequisite for survival of mining industry. Considering the importance and topicality of the issue there are threats and opportunities regarding efficiency improvement in Polish mining enterprises in terms of production costs presented in the article. Main thesis states that the analysis and evaluation of production costs connected with monitoring the branch and economic environment allows to specify procedures aimed at improving the efficiency in mining companies.In the first stage of the research the costs of coal production in 2006-2009 are analyzed and evaluated. Then, based on the results of the previous stage and review of internal and external conditions of mining enterprises performance, a catalogue of opportunities and threats for efficiency improvement is established. In the first stage of the research following methods are used: analysis of financial records, analysis of the structure and dynamics of the unit cost of production, comparative analysis and case study. In the second part of the research the SWOT analysis is adapted for the purpose of verifying the potential area of efficiency.

10

Inland Waterway Transport in Aggregate and Other Rock Materials Carriage

100%

Kulczyk J.

Logistics and Transport

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2013

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vol. 17

11-24

EN

The importance of inland waterway transport for transport in the EU countries is highlighted. In Western Europe inland waterway transport is perceived as an environment-friendly system offering considerable potential. The carriage of aggregates and construction materials has a large share in the transport structure. In the transport on the Rhine aggregates constitute 15-20% of the whole transport on this waterway. In Poland, waterway transport has a marginal importance since its share in the total transport is below 0.5%. In Polish conditions the carriage of aggregates has a significant share in the total inland waterway transport. On domestic routes the share of aggregate carriage amounts to 50-80%. However, the carriage is over short distances and is connected with extraction of aggregates from the bottom of the waterways. The advantages of waterway transport in comparison with rail transport are demonstrated by means of an analysis of the costs of coal transport on the Oder.

11

The use of cost information in the reports and financial analyzes of hospital

100%

Chluska J., Szewieczek A.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2018

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issue 524

22-34

EN

Evaluation of hospital standing is one of the tasks of the funding bodies of hospitals. The evaluation is made based on the indices of measurements specified in the Ordinance of the Minister of Health. These indices relate to various areas of hospital activities, including their financial results. There are no indices based directly on costs. The aim of the study is to identify the role of costs as a basis for the evaluation of economic and financial status of hospital. The research hypothesis states: it is necessary to increase the role of hospital operating costs in the assessment of their economic-financial condition. The research tools included the analysis of legal acts, related literature and practical examples of hospital reports on economic and financial situation of independent public health care institutions. Final conclusions were developed using the method of deduction and synthesis.

12

Cost analysis in the audit of selected companies in Poland

100%

Mazurczak-Mąka A., Turek-Radwan M.

Nauki o Finansach

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2019

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issue vol. 24 no. 1

39-50

EN

The aim of the article is to present the issues related to the work of auditors in the area of cost analysis as an element of the financial statement in an enterprise. Empirical studies were conducted on the basis of the financial statements published by selected companies listed on the NewConnect market in 2017, as well as the audit reports issued for those companies. The partial goals include the assessment of the percentage of certain types of opinions issued by independent auditors reviewing the financial statements of selected companies listed, as well as the identification of the areas regarding costs of activities, which are most often described in the explanations or qualified opinions in the research sample under analysis. The undertaken research are preliminary and in the future should be carried out on a larger research sample divided into industry sectors

13

Analiza możliwości wykorzystania modelu cloud computing w kontekście redukcji kosztów związanych z funkcjonowaniem infrastruktury IT współczesnych organizacji

100%

Wielki J.

Problemy Zarządzania

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2015

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issue 2/2015 (52), t.1

204-216

PL

Artykuł jest poświęcony kwestii możliwości redukcji kosztów związanych z infrastrukturą IT organizacji i ich funkcjonowaniem w kontekście wykorzystania przez nie modelu cloud computing, cieszącego się coraz większą popularnością. Artykuł składa się ze wstępu i pięciu części. W pierwszej została przedstawiona krótka analiza wydatków przeznaczanych przez współczesne organizacje na technologie informatyczne. Następnie zdefiniowano pojęcie cloud computing, przedstawiono podstawowe elementy tego podejścia oraz zaprezentowano najważniejsze przyczyny jego rozwoju. Kolejna cześć artykułu została poświęcona analizie różnych aspektów związanych z modelem cloud computing, mogących być źródłem redukcji kosztów. Przedostatnia część artykułu zawiera analizę perspektyw rozwoju i wykorzystania rozwiązań „chmurowych”. Uwzględniono w tym kontekście badania dotyczące sektora MŚP oraz przykłady związane z sektorem publicznym w Stanach Zjednoczonych. Końcowa cześć artykułu zawiera najważniejsze wnioski i konkluzje.

EN

This paper is devoted to the issues concerning reduction of costs connected with IT infrastructure of organizations and their functioning in the context of the more and more popular cloud computing approach used by them. It is composed of five parts. In the first part, a short analysis of money allocated by contemporary organizations for information technology is presented. Next, the notion of cloud computing is defined and the basic elements of this approach are presented along with the most important reasons for its development. The next part is devoted to the analysis of various issues connected with the cloud computing approach which can be the source of the reduction of costs. The penultimate part of the paper contains an analysis of the prospects for the development and utilization of cloud solutions. The results of the research concerning SMEs and cases connected with the public sector are presented in this context. In the final part of the paper, the most significant conclusions and suggestions are offered.

14

Costs and Taxes in the Light of Financial Management in Companies Listed on WSE

100%

Lyroudi K., Bolek M.

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2022

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vol. 3

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issue 35

65-81

EN

The purpose of the article/hypothesis: The goal of this paper is to present costs and taxes as a part of financial management process in companies listed on the WSE. In the hypothesis it is expected that costs influence taxes paid by companies in a negative way due to the tax avoidance purpose attitude presented by managers, and as a result, both liquidity and debt levels are influenced. Methodology: Correlation coefficients and regression models are evaluated to find the answers for the research questions related to the relationships between tested variables. Results of the research: The correlation between costs and taxes is negative as expected, as well as their relationship with the liquidity. Contrary to the expectations, the correlation between taxes and costs is mostly positive, alike the relationship between liquidity and debt. Findings are characteristic for the Polish market that is rather conservative in the approach to taxes, liquidity and leverage strategies compared to other developed markets. These findings prove that liquidity and debt management issues are subjective and related to the market behavior such as tax evasion attitudes.

15

Efficiency of criminal proceedings and their cost

100%

Orfin A.

Adam Mickiewicz University Law Review

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2022

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vol. 14

297-320

EN

To sum up, it should be stated that the concept of efficiency should be understood as a quick, effective and rational operation of the participants in the proceedings, taking into account the principles of efficiency and savings of financial resources. The length of proceedings is one of the most acute problems not only of criminal law, but also of the administration of justice in general. The first and foremost reason for such a classification is that the excessive length of proceedings prevents a fair hearing, since it does not respect the constitutional right to have a case heard without undue delay. Secondly, long proceedings generate high costs, an issue particularly important when these costs are borne by the State Treasury and thus not by the convict whose culpable behavior has caused them to arise.The issues of efficiency of criminal proceedings and their costs are inextricably linked. Furthermore, it establishes that the efficiency of criminal proceedings determines the level of generated costs. The research shows that the quality of the proceeded cases depends on the financial outlays and that the costs indicated by the procedural authorities do not correspond with those actually incurred. In conclusion, it should be pointed out that financial aspects fall within the scope of the regulatory impact assessment and constitute a priority when implementing new legal provisions, in direct relation to the economic analysis of law and the efficiency and costs of ongoing proceedings.

16

Unia Bankowa – korzyści i zagrożenia dla Polski

88%

Pera J.

Krakowskie Studia Międzynarodowe

|

2013

|

issue 4

49-69

EN

The Banking Union will change the face of Europe. It will significantly deepen integration in what is arguably the key sector of the economy. For the Member States that join the Banking Union, this will mean signing up for ‘more Europe’. This will raise not only technical questions as to how Banking Union will actually work, but also political questions. These relate to how that deeper Europe should be governed and how the Banking Union will fit within the EU as a whole. Banking union consists of five elements: Regulation, Supervision, Deposit guarantees, Resolution and Liquidity provision from the Central Bank. All need to work together. Just as one needs a blueprint for the entire building before laying the foundation, so too would it be helpful to have a sense of Banking Union in its entirety before initiating the Single Supervisory Mechanism as the first instalment. Otherwise one runs the risk that Banking Union will remain partial, and that this will make things worse, not better.

17

Conceptions for Financing a Universal, Open, Repository Hosting and Communication Platform for Web-Based Knowledge Resources

88%

Hajkiewicz-Górecka M.

Foundations of Management

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2012

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vol. 4

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issue 2

7-22

EN

The subject of this paper are alternative funding schemes for a planned universal, open, repository hosting and communication platform for web-based knowledge resources for science, education and an open knowledge society. An attempt is made to estimate the amount of funding needed by analysing the costs of procuring content from foreign and domestic sources, the digitization of library resources, capital expenditures and operating expenses of the institution that will manage the SYNAT platform. Assuming that access to knowledge resources will be free of charge for specified groups or all users, the potential revenue generated by the platform is defined - mainly: directly or indirectly from the national budget and supplementally from private sources. The possible organizational and legal forms of the institution administering the SYNAT platform - public and private sector entities - are reviewed in terms of the certainty and elasticity of funding by the national budget as well as other sources, ensuring the on-going operation of the scientific and technical information system.

18

Municipal amalgamations and their effects: a literature review

88%

Tavares A. F.

Miscellanea Geographica. Regional Studies on Development

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2018

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vol. 22

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issue 1

5-15

EN

Municipal amalgamation reforms have been advocated as ways to improve efficiency, reduce costs, and enhance capacity in local government service provision. Research on the consequences of amalgamations has reached maturity in terms of theories, research designs and methods, justifying a systematic survey of results. This article provides a synthesis of the empirical literature published over the last 20 years, organizing the effects of amalgamations into three categories: economic efficiency and cost savings, managerial implications, and democratic outcomes. Despite the significant variation across countries and reforms, some regularities emerge: cost savings being primarily limited to general administration expenditures (wages, office supplies, and so on), few changes in the quality of local services, and the diminished quality of local democracy. Several studies point to amalgamation reforms experiencing a trade-off between efficiency and democracy.

19

Product Costing and Pricing Methods Applied by Enterprises within the Warmińsko-Mazurskie Voivodship

88%

Dynowska J., Lelusz H.

Olsztyn Economic Journal

|

2013

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vol. 8

|

issue 3

221-233

EN

Cost is one of the main criteria of the assessment activities of the company, hence the issue of control, ways to reduce and manage costs occupies an important place in the management of business entities and constitutes the focus of managers. The main aim of this paper was to determine the methods of costing used by the surveyed enterprises in the region of Warmia and Mazury. The paper also examines the methods of product pricing. The research, which is based on responses from 169 companies with at least 50 employees, confirms that the application of specific costing methods depends on the type of production, the volume of production, and the organisation of the business processes. The most widely used methods were simple division based costing (23.7% of surveyed companies) and equivalence number based costing (11.2%). The research also revealed that over 14% of the surveyed companies did not use any calculation of costs, whereas pricing decisions were usually (72.8%) based on a cost formula.

20

Diagnosis-related group prospective payment system in Poland – costs versus tariffs: the case of inguinal hernia

88%

Macuda M.

Nauki o Finansach

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2018

|

issue vol. 23 no. 3

102-110

EN

In the last 20 years many OECD countries have adopted some form of diagnosis-related group (DRG) prospective payment system to reimburse hospitals. In Poland, hospitals are also paid fixed prices, imposed by Narodowy Fundusz Zdrowia (NFZ) according to DRG, for patients treated. The aim of this paper is to calculate, analyze and compare the costs of patient conditions within the same DRG (F72 – inguinal hernia), collate these costs and the reimbursement from NFZ with the purpose of determining the net profit and then check if it matches bigger research samples. In order to realize the aim of the paper, a comparative and a content analysis of medicals documents and financial data were adopted, and Student’s t-test was performed. The Shapiro-Wilk test was applied to confirm the correctness of the research sample. The results revealed that the reimbursement for costs related to inguinal hernia treatment covers the costs of 90% of patient conditions from the research sample.

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