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

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  economic entity
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
EN
One of the basic problems of the financial situation of enterprises is the analysis of financial results of economic entity. Calculated financial results and the liquidity ratios and profitability allow to formulate views on the degree of the solvency of firms, the ability to regulate the current short term liabilities and their profitability. The study concerns the analysis of financial performance of economic entity in the years 2005-2011 and the dynamics of liquidity and profitability ratios. The main objective of the study is analyzing the financial situation of enterprises located in Lower Silesia against the background of Poland during the economic crisis. The results of research obtained in the study on the analysis of the dynamics of the financial results of enterprises in Lower Silesia and in Poland showed that in the analyzed period the worst in terms of achieved profit was 2008 year, when the economic crisis started. A visible effect of the crisis was a significant decline in the growth of achieved financial results. This phenomenon adversely affected the economic entities which in effect led to a decrease in the total number of enterprises functioning in Poland and Lower Silesia. In the subsequent years companies showed improvement in the economic situation, as evidenced by improved financial results in future years, while the target 2011 year significantly improved the value of the achieved profit.This helped also to improve the profitability and financial liquidity of firms.
PL
Celem rozważań jest przedstawienie istoty działalności gospodarczej podejmowanej i prowadzonej w prawnej formie spółki handlowej oraz wskazanie różnic między uregulowaniami dotyczącymi przedsiębiorstwa spółkowego działającego w Polsce i Ukrainie. Tak skonstruowany cel oznacza, że artykuł skierowany jest przede wszystkim do osób zainteresowanych aktywnością gospodarczą w obu państwach graniczących ze sobą. Wybór właściwej formy prawnej prowadzonej działalności gospodarczej umożliwia realizację wspólnych przedsięwzięć gospodarczych Polski i Ukrainy. Bliskość położenia geograficznego Polski i Ukrainy wykazuje możliwości wykorzystania doświadczeń w zakresie doboru właściwej formy prowadzonej działalności gospodarczej w obu krajach. Artykuł o charakterze metodologicznym ma implikacje praktyczne i społeczne. Opisano w nim ramy organizacyjne funkcjonowania różnych kategorii spółek handlowych działających w Polsce i na Ukrainie. Wskazano różnice w wybranych regulacjach prawnych. Przedstawiono rekomendacje dla rynku ukraińskiego.
EN
An aim of considerations is to present the essence of business activity undertaken and run in the legal form of commercial partnership and to indicate the differences between the regulations concerning an enterprise of the company operating in Poland and in Ukraine. Thus construed the aim means that the article is addressed, first of all, to the individuals interested in business activity in both neighbouring states. Choice of the proper legal form of the carried out business activity makes it possible to implement joint ventures by Poland and Ukraine. The geographical proximity of Poland and Ukraine indicates the opportunities to make use of experience as regards the selection of the relevant form of the carried out business activity in both countries. The article of the methodological nature has practical and social implications. The author described in it the organisational framework of functioning of various categories of commercial partnerships operating in Poland and Ukraine. She indicated the difference in the selected legal regulations and presented recommendations for the Ukrainian market.
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.