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EN
The essay is dedicated to the influence of the Protestantism on economic effectiveness. According to the well-known Max Weber’s thesis the Christian culture was of crucial significance for the incremental creation of the market economy principles. In turn the Protestantism formed fundamental background for „modern rational capitalism”. Richard Swedberg, famous economic sociologist, following Max Weber, pointed out three factors bound up with Protestantism that had an impact on modern capitalism. Firstly, Dr Martin Luther stressed that the calling of man is the everyday solid work. Secondly, Jean Calvin defined economic success as the proof of the grace of Lord. Thirdly, American Protestantism demands absolute obedience to the commandments and honest behaviour towards other people. The diligence, activity and honesty were the source of trust among people (today defined as a component of „social capital”). The main thesis of the essay focused on the role of Protestant inspiration in forming trust as the source of contemporary economic effectiveness. Sociological research (among others conducted by Ronald Inglehard) proved that relatively high level of trust (especially „bridging social capital”) is a vital feature of highly developed economies of the Protestant countries. However, it should be stressed that there exists no simple cause-effect relationship between these two phenomena. Rather, they are aspects of a complex correlation network.
EN
The research on the panel of 6,173 farms keeping accounts compliant with the Polish FADN methodology focused on the correlations between subsidies and economic and financial effectiveness in 2005-2010. The traditional ratio analysis showed that the significance of budgetary support in the shaping of the aforementioned effectiveness decreases along with an increase in the extent of conducted activity. The difference in the level od subsidies is, however, considerable between individual production types of farms. Moreover, it turned out that the farms receiving the highest support (farms with field crops, mixed crops and farms keeping ruminants) did not have a directly proportional advantage as regards effectiveness as compared to the farms the least dependent on budgetary support (horticulture and farms keeping granivores). Further on, the regressive calculations showed that the three examined levels of subsidies were most often negatively correlated with effectiveness. There are no, however, clear, in statistical terms, relations between effectiveness and decoupling of budgetary support from agricultural production.
EN
In the article the concept of using the process approach to assessing the effectiveness of information systems is presented. This method focuses on information systems supporting core business activities. An important feature of the concept is to extend the assessment of both the systems – the information system and the production system, which are linked together by a common process models.
EN
Objectives: To seek for the optimum economic model for public utility services in the sector of municipal waste management; to present the results of studies regarding the efficiency of companies in the sector of management of municipal waste and the systems that such companies function within. Research Design & Methods: Multi-criterion rankings with the use of synthetic variable, the structure of which has been based on zeroed unitarisation (method of zeroed unitarisation – MZU). Owing to general financial data, technical and operational data, as well as output data, it was possible to determine rankings of effectiveness for companies in the system of municipal waste management and communes. What is more, a correlation diagram was created – the dependency between the aggregated effectiveness of companies and the aggregated effectiveness of waste management in communes. Findings: Communes which entrust municipal companies with management of an integrated system for municipal waste management or/and its individual chains feature more properties of operating, economic, and financial effectiveness within the scope of management of municipal waste. Implications / Recommendations: It is demonstrated that communes which entrust municipal companies with management of an integrated system for municipal waste management – or/and its individual chains – feature more properties of operating, economic, and financial effectiveness within the scope of the management of municipal waste. Contribution / Value Added: Further extended research into the organisation and management of the municipal waste management system. Article classification: The article presents an original and innovative analysis of the municipal waste management sector with the use of the developed research method of aggregation and unit efficiency ranking. The purpose is to continue the extended research on the organisation and management of the municipal waste management system.
EN
The main objective of this article is to determine the effectiveness of enterprises providing municipal services and a model approach for processes related to the provision of local public transport services in Poland. In particular, the identification included methods of organisation and implementation of public utility tasks as well as organisational and legal forms and forms of ownership in the case of local collective transport. An attempt has been made to determine the effectiveness of enterprises providing urban transport services in cities in Poland, assessing their operational, financial, technical and social effectiveness. The research design and methods used in this article are based on the assessment of the effectiveness of enterprises using taxonomic methods of grouping e ntities according to selected characteristics and efficiency measures. The use of the k-means method with the number of clusters determined on the basis of the hierarchical Ward method, in which the contribution of variables to the differentiation of clusters was determined on the basis of a one-way analysis of ANOVA variance, to obtain groups of companies with similar efficiency indicators. The findings, based on the conducted research, present the relationship between the economic efficiency of public transport companies and their organisational and legal form as well as the type of ownership. Recommendations from empirical studies indicate that public enterprises operating in the field of municipal services provide public utility services with a higher level of economic efficiency than other distinctive groups of carriers. The added value is that the research methods presented in this work can be successfully applied to other sectors of the economy and other countries in order to verify the effectiveness of individual organizational, legal and ownership forms of enterprises.
EN
Polish beer market is characterised by a high degree of concentration. The market share of Kompania Piwowarska, Grupa Żywiec and Carlsberg Polska is 90%. Many authors stress concentration as an important factor when explaining why various industries are more or less effective or more or less profitable. Firms from concentrated industries report, on average, higher profitability than those in non-concentrated industries. The aim of this paper is to analyse the differences of economic efficiency of large (group I) and small (group II) entities involved in the production of beer. Evaluation of the effectiveness of the test group of companies was based on selected financial ratios (return on assets, return on sales, inventory turnover, total debt ratio).
PL
Polski rynek piwa charakteryzuje się wysokim stopniem koncentracji. Kompania Piwowarska, Grupa Żywiec i Carlsberg Polska mają w sumie około 90% udział w rynku. Wyniki badań relacji pomiędzy stopniem koncentracji a rentownością przedsiębiorstw w sektorze wskazują, że rentowność przedsiębiorstw w sektorach skoncentrowanych jest wyższa, niż w tych o niskim stopniu koncentracji. Celem opracowania jest analiza różnic efektywności ekonomicznej dużych (grupa I) i mniejszych (grupa II) podmiotów zajmujących się produkcją piwa. Ocena efektywności badanej grupy przedsiębiorstw została oparta na wybranych wskaźnikach finansowych (rentowność aktywów, rentowność sprzedaży, rotacja zapasów, wskaźnik zadłużenia ogólnego).
EN
A comparative study of the meat processing firms in the Republic of Belarus is performed.. Those situated in Volkovysk region are most profitable and most labour efficient. The difference between the most efficient and the least efficient (they work at a loss) groups of firms is 7.1 percent points in profit margin.
PL
Polska stała się w ostatnich latach największym w Europie producentem pieczarek. Dzięki temu znacząco wzrosła również produkcja podłoża do ich uprawy. W opracowaniu zaprezentowano wyniki analizy danych finansowych za lata 2006-2010 sześciu największych producentów podłoża pod uprawę pieczarek fazy III w Polsce. Celem artykułu jest wstępne rozpoznanie, czy różne miary odzwierciedlające zasoby niematerialne tych przedsiębiorstw są związane z miarami czysto ekonomicznymi. W badaniu spółek reprezentujących sektor produkcji podłoża pod uprawę pieczarek wykorzystano: CIV (Calculated Intangible Value), miarę kapitału intelektualnego zbudowaną w oparciu o koncepcję miary znanej jako Q-Tobina oraz miarę Z (model Dariusza Wierzby).
EN
As a result of intensive increase in the production of mushrooms in recent years, Poland has become the biggest provider of this produce in Europe. The fact has entailed also a considerable rise in the production of compost. The paper, analyses the financial data relating to the six biggest manufacturers of phase III compost for growing mushrooms in Poland, for 2006-2010. The aim of the paper is to advance an initial reconnaissance whether different rates meant to reflect intangible assets of these companies are connected with purely economic measures. In order to examine the companies representing the sector of mushroom compost production, the following were made use of: CIV (Calculated Intangible Value), intellectual capital rate built on the basis of that known as Q Tobin, and rate Z (the model provided by D. Wierzba).
EN
The purpose of the article – to perform comparative analysis of the economic effectiveness of the 10 samples of organic fertilizer of pig farm, bio humus “Humivit” and mineral fertilizers (Nitroamofoska, ammonium nitrate, carbamide) on the example of oats. The study used the following methods: abstract-logical, cash-analytical, cash-equivalent, expert, monographic. The research was done in Ukraine. The results of the comparative analysis of economic effectiveness of the 10 samples of organic pig fertilizer, bio humus “Humivit” and mineral fertilizers (Nitroamofoska, ammonium nitrate, carbamide) in the example of oats on the green mass show that the use of organic fertilizers sample number 1, 2, 3, 4, 5, 6, 10 is an economically effective, while organic fertilizers of sample number 7, 8, 9 are economically inefficient. By the main indicators of economic effectiveness (coefficients of payback, conditional additional profit, level of profitability) organic fertilizers sample number 1, 2, 3, 4, 5, 6, 10 have significant competitive advantages over the studied brands of mineral fertilizers and bio humus “Humivit”. The use of organic pig fertilizers, except the sample number 8, in economic terms for the impact on potential soil fertility is more effective than bio humus “Humivit”. The most significant economic benefits for the impact on potential soil fertility are samples of organic fertilizers pig number 1, 5, 10, whose application generates the lowest cost price of humus. The element of novelty is that with using the author’s scientific and methodical approach it was conducted the estimation of economic effectiveness of the liquid organic fertilizer of pig farm for the impact on potential soil fertility.
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2015
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issue 41
264-275
PL
W artykule podjęta została kwestia zależności pomiędzy prospołeczną a gospodarczą działalnością przedsiębiorstw oraz wpływu zaangażowania prospołecznego na wykorzystanie kapitału ludzkiego. W szczególności rozważania koncentrują się na wykazaniu, że prospołeczna orientacja przedsiębiorstwa oraz tworzenie prospołecznego środowiska działania i współdziałania sprzyjają wzrostowi sprawności zawodowej pracowników i osiąganych przez nich wyników ekonomicznych. Działania tego typu nie są wystarczająco doceniane wśród czynników wzrostu gospodarczego. Wyjaśniono, na czym polega zaangażowanie prospołeczne, które stanowić może istotny aspekt strategii zarządzania przedsiębiorstwem i instrument osiągania przewagi konkurencyjnej. Przedstawiono, jak w prospołecznym środowisku dochodzi do wzrostu sprawności zawodowej zatrudnionych, podkreślając regulacyjną rolę predyspozycji psychicznych w stymulowaniu pozostałych parametrów tej sprawności, zwłaszcza wiedzy i umiejętności. Zaprezentowano cztery, wybrane typy działań, za pośrednictwem których przejawiać się może aktywność prospołeczna w strategicznej działalności przedsiębiorstw. Są to: 1) rzetelne realizowanie wymogów jakościowych, 2) doskonalenie działalności poprzez eliminowanie strat oraz przeciwdziałanie marnotrawstwu materiałów i surowców, 3) Kształtowanie aksjologicznie ukierunkowanych postaw menedżerów, 4) Podmiotowe traktowanie pracowników. Podejmując próbę wyjaśnienia, na ile świadomość prospołeczna i zaangażowanie w tym zakresie kształtują niedoceniony wymiar efektywności gospodarczej wykorzystano wnioski badawcze uzyskane w Harvard University. Odwołano się także do wyników badań własnych wskazujących na korelację pomiędzy głównymi determinantami zaangażowania prospołecznego przedsiębiorstwa i sprawności zawodowej zatrudnionych. Egzemplifikuje ona wstępnie na przykładzie analizowanego przedsiębiorstwa rozważaną zależność oraz możliwość wpływu długoterminowej aktywności prospołecznej na osiąganie równie długoterminowego wzrostu gospodarczego.
EN
The article raises the matter of dependencies between a pro-community and economic activity of enterprises, and influence of pro-community engagement on the use of human capital. Deliberations especially focus on proving that the pro-community orientation of the enterprise, and creation of a pro-community environment of operating and cooperating support growth in professional efficiency of employees and economical results that they achieve. Among the factors of economic growth, such actions are underestimated. It was explained, what the pro-community engagement consists in, which may pose a significant aspect of a strategy of managing an enterprise, and an instrument for achieving competitive advantage. The article presents the manner, in which the growth of professional effectivenes of the employed takes place in the pro-community environment, putting emphasis on a regulatory role of mental predispositions in stimulations of the remaining parameters of this ability, especially of knowledge and skills. Four chosen types of actions were demonstrated, through which a pro-community activity may become visible in the strategic operation of enterprises. These are: 1) Reliable realization of quality requirements, 2) improving the activity through elimination of losses and counteraction of thriftlessness of materials and resources, 3) Axiological shaping of directed attitudes of managers, 4) Treating employees instrumentally. While taking an attempt to explain to what extent the pro-community awareness and engagement within this scope shape the invaluable dimension of economic effectivenes, research conclusions obtained at Harvard University were applied. There were also some references made to own research pointing to correlation between the main determinant of procommunity engagement of an enterprise and professional efficiency of the employed. It initially exemplifies, in case of the analyzed enterprise, the deliberated dependence and a possibility of influence of a longterm procommunity activity on achievement of a longterm economic growth.
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