Search results - CEJSH

1

Dylematy zastosowania MSSF dla MŚP

100%

Polak K.

Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego

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2011

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vol. 1

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issue 2

283-292

EN

The aim of the article is showing International Financial Reporting Standard for Small and Medium-sized Entities, which was established in July 2009. The text also contains comparison between standard for SME and full version IFRS and opinions towards its acceptance. The companies expectations towards standard for SME concern simplifications, which make the book-keeping in entities easier. In Polish companies there had been field test carried out, which showed that draft IFRS for SME is not satisfying. In the opinion of Polish experts in range of accounting, standard for SME is too extensive and difficult for many small and medium-sized companies. Its implementation might cause increase of costs to gain necessary knowledge in order to use IFRS for SME correctly.

2

Dobór szkoleń pracowniczych w małych i średnich przedsiębiorstwach – analiza zjawiska

100%

Różański A.

e-mentor

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2012

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issue 5 (47)

72-76

EN

The objective of the present research work was to analyze the activities undertaken to design and select trainings for SME employees. The companies' rising interest in investing in human capital, the growing use of the EU support funds within the Sectoral Operational Programmes in Poland after 2005 accompanied by a dynamic increase in the number of enterprises providing professional trainings brought about broader accessibility to educational and training services on the market. However, despite unquestionable cognitive benefits of the broad participation of SME employees in various training projects, in many cases the training did not bring spectacular results. Our analyses made in SMEs confirm that merit-related involvement in the proper selection of the trainings is of varied quality. Only one in five companies under analysis makes use of the professional tools and almost one third of the SMEs do not diagnose their training needs.

3

Przydatność międzynarodowej regulacji sprawozdawczości finansowej dla małych i średnich przedsiębiorstw

100%

Martyniuk-Kwiatkowska O.

Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego

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2011

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vol. 1

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issue 2

273-281

EN

The article considers if small and medium-sized entities should follow local accounting standards, or whether they should have either a voluntary or obligatory global set of reporting standards. For this purpose, author classifies and analyzes separately the characteristics of small and medium enterprises, pros and cons of the IFRS for SMEs and Polish and foreign surveys which examine the attitude of company representatives on the adoption the IFRS for SME.

4

Small and medium enterprises’ approach towards CSR: Empirical study

100%

Bachnik K.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2017

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issue 464

9-19

EN

SMEs face a challenge of responding to inescapable changes as a result of various internal and external factors. As they attempt to cope with the changing conditions, they might face attitudinal and behavioral shifts. They need to develop new ways of thinking about their operations and dealing with various groups of stakeholders. Adoption of more sustainable approach might contribute to the success of a company in terms of cost impact, innovation impact, environmental impact and stakeholder impact. The aim of the article is to define the degree to which SMEs understand ideas behind corporate social responsibility (CSR) and to determine the degree of maturity of SMEs with regard to CSR. Of particular interest is to identify the dimensions of CSR engagement and to verify which component: social, environmental or economic, plays a dominant role for SMEs, which will further inform about the fact whether CSR has operational or rather strategic character. The article presents selected results of empirical research conducted by the Institute of Management at Warsaw School of Economics in 2016.

5

Impact of integrated European business environment on SMEs cooperation strategies

100%

Najda M., Wach K.

Ekonomia. Rynek, Gospodarka, Społeczeństwo

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2005

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issue 17

123-139

EN

The article elaborates on conditions for SMEs in the EU and Poland as far as integrated EU business environment is concerned. It also focuses on the important role of the EU policy and integrated business environment on the cooperation strategies among SMEs. Although it was not the intention of the EU, the integration process favours Large-sized Enterprises in the run for market success. Yet, it does not mean that SMEs are on the lost position. Owing to the EU integration, value creation processes take place within transnational or interregional networks of suppliers, customers, competitors. Nowadays, more and more products offered on the worldwide market are becoming effects of complex systems. The analysis of detailed effects of that influence should be the subject of further research.

6

Pozyskiwanie wiedzy zewnętrznej przez pomorskie firmy z sektora MSP w świetle badań empirycznych

80%

Zięba M., Zięba K.

e-mentor

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2013

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issue 2 (49)

61-66

EN

In this article there are presented the issues connected with external knowledge absorption by SMEs from the Pomeranian Voivodeship. In the first section, a short review on knowledge and its importance for SMEs is presented, in the second – the factors determining the increase of demand for consulting services in SMEs are discussed, in the next one potential influence of using consulting services on SMEs functioning is described and finally, in the last part, the results of research are presented.

7

ANGELIC THERAPY IN BUSINESS (Anielska terapia z przedsiebiorczosci)

80%

Szybska L. J.

Pieniądze i Więź

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2011

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vol. 14

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issue 2(51)

112-120

EN

The sector of small and medium-sized businesses comprises- in terms of quantity- is the dominant group of traders, although it faces a number of significant development barriers, among which we should indicate such environmental barriers as market barriers, management problems, and capital constraints. It is important to emphasize that the problems of lack of access to external financing sources are one of the key problems restraining the process of formation and development of business in practically all countries of the world, including Poland. People who start running their own business every day encounter the problem of the capital gap, also called the Macmillan gap, a gap between the demand for capital and its supply in the economy. According to the research, 87% of Polish SMEs have used their own resources first to finance investments. Luckily, the European Union helps beginner businessmen, and also a network of business angels, who fill the capital gap by their activities. Benefits of cooperation between the company and the angel are definitely mutual.

8

Wybrane aspekty funkcjonowania mikro, małych i średnich przedsiębiorstw na Łotwie i w Polsce

80%

Beata K., Wojciech K.

Zarządzanie i Finanse

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2015

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vol. 4

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issue 1

31-46

PL

Celem artykułu jest przestawienie sektora SME na Łotwie oraz w Polsce, a także porównanie ich na tle pozostałych krajów Unii Europejskiej. Omówiona została definicja sektora SME wprowadzona przez Rekomendację UE. Przedstawione zostały dane statystyczne charakteryzujące sektor SME na Łotwie oraz w Polsce pod kątem ilości i struktury podmiotów gospodarczych. Wskazano również na zakres, w jakim administracja państwowa odpowiada na potrzeby sektora SME. Ponadto omówione zostały wybrane zagadnienia podatkowe i obowiązkowe obciążenia tego sektora. Wskazano także, że jedną z głównych barier prowadzenia biznesu, jaką identyfikują przedsiębiorcy, jest nie jak się często wydaje wysokość obciążeń podatkowych, ale niestabilność prawa podatkowego. Dlatego też istotne jest wprowadzenie uproszczeń odnośnie do obciążeń podatkowych oraz unowocześnienie i wprowadzenie reform administracyjnych polegających na zwiększeniu przejrzystości i prostocie administracji państwowej, by tym samym sprzyjała ona rozwojowi sektora SME w każdym kraju.

9

Importance of SME’s Development in Terms of Regional Competitiveness in Slovakia

80%

Fedorová N., Palenčárová M.

Nierówności społeczne a wzrost gospodarczy

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2012

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vol. 28

315-325

EN

The study presents problems of small and medium-sized enterprises’ development in Slovakia. There were discussed specific conditions for the SME’s functioning at both national and regional level. The market competition as well as state interventionism were taken into account. The influence of the SMEs on the Slovak economy was described in details.

PL

W opracowaniu zaprezentowano problemy rozwoju małych i średnich przedsiębiorstw na Słowacji. Przedstawiono specyficzne uwarunkowania dla funkcjonowania MSP na poziomie krajowym i regionalnym. Uwzględniono zarówno konkurencję rynkową, jak i państwowy interwencjonizm. Szczegółowo opisano znaczenie MSP dla gospodarki Słowacji.

10

Inicjatywy rządowe na rzecz ułatwienia polskim MSP dostępu do finansowania

80%

Mosionek-Schweda M., Mrzygłód U.

International Business and Global Economy

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2014

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vol. Volume 33

363–376

EN

The SME sector has been attracting attention of Polish and European public authorities for many years. In 2013 Polish government implemented the guarantees and sureties programmes designated particularly for the SMEs. The primary goal of these programmes is to improve the access to external financial sources for entrepreneurs, especially those who belong to the SMEs sector. The purpose of this article is to present those recent activities and, furthermore, to provide their preliminary assessment. The article is based on literature studies as well as on the analysis of the primary documents and operational framework of the selected programmes.

11

Knowledge Creation and Sharing as Essential Determi-nants of SMEs Innovation

80%

Koudelková P., Svobodová P.

International Economics Letters

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2014

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vol. 3

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issue 1

15-24

EN

The knowledge management and the innovation process play an important role in our changing word of business. The innovative thinking of the entrepreneurs and managers is a trend in the recent years. The paper presents a new perspective on the link of KM, collective intelligence and innovation. The research focuses on the original information and data holding with the purpose to implement innovative ideas into everyday enterprise’s life. The methodology is based on the secondary research and uses the methods as analysis and synthesis, com-parison, abstraction, data assembly, and other qualitative and quantitative methods.

12

Indirect Measure of Financial Constraints: Evidence From Unquoted Innovative SMEs

80%

Prędkiewicz K.

Journal of Banking and Financial Economics

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2024

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issue 2(22)

107-127

EN

This paper examines whether companies’ innovativeness affects the availability of capital and, therefore, whether this group is financially constrained. It uses an objective, indirect way of measuring financial constraints based on the assumption that financially restricted firms only invest when internal cash flow allows them to do so. Therefore, the research was based on the investment-cash flow equation, more precisely the adjusted ECM model adapted to the SME sector. The companies’ innovativeness was measured based on a proprietary synthetic indicator covering a broad range of information on innovation activity. The research was conducted on a sample of 403 firms, including large companies. The modified methodology for studying financial constraints confirmed that innovative small and medium-sized enterprises are financially constrained, contrary to non-innovative SMEs and large enterprises, both the innovators and those with low innovation potential. Based on the model analysis, it has been noticed that in innovative enterprises, there may be substitution between investing in tangible assets and human capital – personnel costs decrease a year before investment projects are implemented. Furthermore, innovative SMEs implement projects in response to a deteriorating situation, shrinking sales market, falling revenues and accompanying employment reduction.

13

Źródła informacji dla działalności innowacyjnej polskich małych i średnich przedsiębiorstw

80%

Zastempowski M.

Nauki o Zarządzaniu

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2016

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issue 1(26)

183-193

EN

The main objective of this paper is an attempt to analyze and assess potential sources of information for innovative activity of Polish small and medium-sized enterprises. The sources of innovation were in accordance with OSLO methodology. Empirical studies were carried out, using CAPI method, on a representative sample of Polish small and mediumsized enterprises in 2015. The results show the key roles of managers, employees, sales and marketing, and domestic customers. The dominant role of internal sources of innovation of Polish small and medium-sized is clearly visible.

14

Internal audit in a multinational perspective: Problems and challenges

80%

Brauweiler H.-C.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2017

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issue 474

25-32

EN

The need to standardize procedures and tackle similar questions of auditing, risk management, controlling and similar related topics is vast, especially, but not exclusively in multinational companies. However, smaller companies more and more find themselves in a position to act more globally – or at least internationally – in terms of sourcing as well as sales. This brings new needs for and new foci on topics as Internal Audit as well as Corruption Prevention. This article gives some ideas, hints and challenges towards these topics. In order to clarify the views expressed in this article, the author first gives some general information about internal audit, such as its definition, tasks and objectives, its historical development, legal background, structure and implementation, in order to make clear, on which aspects and understanding the argumentation is based. This introduction will provide a theoretical basis for the description and identification of the potential problems and possible challenges in an international perspective.

15

Definicja MŚP w przepisach UE a specyfika przedsiębiorstw polskich – wdrażanie środków wspierających rozwój MŚP

80%

Kowalski D.

Kontrola Państwowa

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2016

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vol. 61

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issue 2 (367)

120-135

EN

The first stage of each audit conducted by authorised bodies is to identify the standards related to the audit subject. Subsequently, audit bodies verify the compliance of those standards with the actual state. A problem arises when it is not possible to clearly define the scope of the audit subject. It may be the case when one attempts to determine the scope of the definition of the sector of micro, small and medium-sized enterprises (SME). Due to increasing importance of the support policy for this sector, the problem will be growing. The article is devoted to an analysis of the legal scope of the definition of SME set out in the regulations of the European Union against the specificity of enterprises in Poland.

16

Micro-, small-, and medium-sized enterprises using structural funds

80%

Peszko A.

Managerial Economics

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2014

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vol. 15

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issue 1

97-106

EN

Numerous academic publications are currently concentrating on the role that structural funds play in financing small- and medium-sized enterprises, as well as the level of possibilities and the benefits that such enterprises may be able to gain as a result of structural funding. The high formal and substantive requirements for access to these funds, which causes that these sources are not available for all enterprises, often are skipped. The objective of this paper is to answer the question of what attributes are typical for micro-, small-, and medium-sized enterprises that fulfilled all requirements and received structural funds subsidies. Additionally, this article presents opinions expressed on structural fund access barriers by entrepreneurs. The research (whose results are discussed in this paper) was conducted among micro-, small-, and medium-sized enterprises of Małopolska received structural funds subsidies. This article demonstrates that access to structural funding is limited to a particular group of enterprises.

17

Cluster organization as a pro-internationalization form of cooperation in the SME sector – a Polish case in the European context

80%

Jankowska B.

Journal of Economics and Management

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2015

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issue 22

54-74

EN

Research conducted by some authors indicates that an internationalization strategy is less effective if SMEs cooperate in an informal manner. This could be due to the fact that informal cooperation may promote opportunistic behaviour. A formal way of cooperation can be implemented through cluster organizations.

18

Strengthening innovation and Technology policies for SME Development in Albania

80%

Tahiti R., Shahini B.

Contemporary Economics

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2010

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issue 1(13)

191-205

EN

This paper describes the current economic policies in Albania, particularly in the development of innovative SMEs, identifying the key challenges to promoting innovation in the whole economy - and highlighting specific actions where the private sector has the opportunity and is called upon to take a more active role. The purpose of this paper is to serve as a basis for discussion, primarily with Albanian private sector organizations, in order to agree on the key priorities for action to support innovation in Albania and to identify initiatives where these organizations can help catalyze change going forward.

19

PROPOSAL AND SIMULATION OF THE BUSINESS PROCESS MODEL OF STRATEGIC MANAGEMENT IN E-COMMERCE

70%

Svatošová V.

Ekonomický časopis (Journal of Economics)

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2021

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vol. 69

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issue 7

726 – 749

EN

This paper focuses on evaluating the importance of strategic management in the long-term development of SMEs primarily trading electronically. The main output is to propose a business process model of strategic management that could strengthen the existing strategic position of SMEs with a focus on e-commerce. The main purpose is fulfilled through a research study conducted in several phases between the selected samples of enterprises primarily oriented on e-commerce. The empirical research methods are used: methods of personal interviewing, financial analysis, situational analysis, case studies, methods of statistical induction and descriptive statistics, modelling, and simulation. The process model is then simulated and verified in practice on the selected enterprise within a help of Vensim software. The contribution of the paper is based on the procedure for the creation and implementation of the strategic management of SMEs primarily oriented on e-commerce, which could strengthen their existing strategic position and whose validity is verified in practice.

20

Metodologia ewaluacji wniosków barierą do pozyskania finansowania innowacji w MSP

70%

Wilczyńska A., Laszuk M.

Studia komitetu przestrzennego zagospodarowania kraju PAN

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2017

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issue 178

180-192

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