Jednym z najważniejszych czynników rozwoju gospodarczego są na pewno inwestycje. Mają one istotne znaczenie w strategii każdego podmiotu, który chce utrzymać się w swoim obszarze działalności. Są one determinantem postępu, nowoczesności i dynamizmu. Na ważność inwestycji wpływa kilka elementów. Pociągają za sobą zaangażowanie zazwyczaj znacznych kwot środków finansowych, co przemawia za wyborem racjonalnego źródła finansowania, a także dotyczą istotnych obszarów decyzyjnych, zarówno w kwestii wyboru efektywnego wariantu projektu, jak i wyodrębnienia ośrodków odpowiedzialności. Poszczególne opcje decyzyjne, poddane są analizie, która bada ich efektywność, wykorzystuje ona metody zróżnicowane na proste i dyskontowe. Artykuł jest poświęcony tematyce inwestycji, towarzyszącej temu zagadnieniu podstawowej terminologii. Wyszczególniono definicje i główne rodzaje inwestycji. Ponadto objęto charakterystyką pojęcie ryzyka. Omówiono także narzędzie oceny efektywności inwestycji – rachunek ekonomicznej efektywności.
EN
One of the most important factors of economic development are definitely investments. Investments have fundamental consequences in strategy of each entity, which wants to survive in its area of activity. They determine the progress, modernity and dynamism. Investments are important due to several determinants. For example: they require quite a lot of money, that is why we should choose sensible source of financing. They also refer to important decision areas both in the matter of choosing an effective variant of a project and distinguishing centers of responsibility. The decisions are exposed to analysis and their effectiveness is evaluated, while different methods are used, which are diversified into simple and complex ones. The article is dedicated to an investment and its relevant terminology. Particular attention has been paid to its definition and main types of investment. The idea of assessment of efficiency of an investment project has also been discussed here - that is the economic calculation efficiency.
Artykuł poświęcony jest zagadnieniu strategii podatkowej. Pierwsza część opisuje istotę oraz funkcje podatków. Część druga poświęcona jest polityce podatkowej przedsiębiorstwa jako jednej ze strategii funkcjonalnych. W artykule zaprezentowano rodzaje ryzyka podatkowego oraz sposoby minimalizacji wydatków podatkowych. Przedstawiono również etapy formułowania strategii podatkowej.
EN
The article addresses the issue of tax strategies. The first part describes the essence and functions of taxes. The second part is devoted to the fiscal policy of the company as one of the functional strategy. This paper presents the risks and ways to minimize the tax expenditure. The stages of formulation tax strategies have also been included into the paper.
BackgroundThe aim of the study was to assess the state of knowledge of Medical University of Warsaw (MUW) students on COVID-19, modes of transmission and preventive measures.Material and MethodsThe study was conducted in October 2020. The participants were all the students attending classes at MUW – 8922 persons. All had completed the online training “Work safety and hygiene during COVID-19.” To assess their state of knowledge an online questionnaire was made available on the MUW e-learning platform. The questionnaire comprised 4 parts: (1) awareness of rules of hand hygiene, (2) medical aspects of COVID-19, (3) preventing SARS-CoV-2 infection transmission in health care facilities, and (4) preventing infection transmissions in the society.ResultsThe majority of students (93.9%) demonstrated a sufficient level of knowledge. The highest passing threshold was found on the medical programme (96.7% of students with satisfactory level of knowledge), dentistry (96.2%) and pharmacy (95.5%). The statistically significant factors that differentiated student results proved to be faculty (p < 0.001), study programme (p < 0.001), year of studies (p = 0.001), form of studies (p < 0.001). The participants most often showed full knowledge (100% correct answers in sub-area) of preventing infection transmissions in the society (93.3%) and medical aspects of COVID-19 (91.8%), less complete in terms of ways of preventing infection transmission in health care facilities (85.4%), and in particular hand hygiene rules (78.3%). All the variables characterizing academic status (study programme, faculty, year and form of studies) were statistically significant differentiating factors for students’ full knowledge in all of the 4 analyzed sub-areas, while students’ sex only in the sub-area of COVID-19 medical aspects.ConclusionsThere is a clear need for conducting systematic educational activities among students of all medical study programmes and assessing their level of knowledge in those areas that were identified as least frequently controlled, namely, hand hygiene and infection transmission in health care facilities.
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