Article 2018
Authors / editors: Małgorzata Gorzałczyńska-Koczkodaj, Rafał Koczkodaj
Published in: Ekonomiczne Problemy Usług
The article provided the characteristics of particular types of designated subsidies, with regard to their specific character of the public expense category. The amount of the subsidies donated to various purposes in the years 2014-2018 was also analysed on the basis of the budge…
DOI: 10.18276/epu.2018.133/1-09 · ISSN: 1896-382X
Article 2018
Authors / editors: Rafał Boniecki, Józef Rawłuszko
Published in: Ekonomiczne Problemy Usług
The paper describes the case of the ERP system modernization as an effect of obligatory bringing in of the requirements according to the law related to the enterprises engaged at processing and trans-porting used up oils. The requirements of The Law were fulfilled by total inform…
DOI: 10.18276/epu.2018.131/1-05 · ISSN: 1896-382X
Article 2018
Authors / editors: Jacek Mizerka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Earnings smoothing can be treated as an example of earnings management. Earnings management in the light of research results concerning mainly the US market has a negative impact on the
value of companies that apply this treatment. The aim of the article is to verify t…
DOI: 10.18276/frfu.2018.92-25 · ISSN: 2450-7741
Article 2018
Authors / editors: Bartłomiej Cegłowski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this paper is to pay attention to the calculation possibility of return on equity in different ways, and its impact on financial analysis results.
Design/methodology/approach – Literature analysis of the subject, companies’ financial reports analysis as …
DOI: 10.18276/frfu.2018.92-03 · ISSN: 2450-7741
Article 2018
Authors / editors: Danuta Zawadzka, Agnieszka Kurdyś-Kujawska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – identify demand and supply barriers of newly established enterprises in Poland in the years 2004-2014 and to identify which of the listed difficulties are critical for their development.
Design/Methodology/approach – on the basis of statistical data included in the Cen…
DOI: 10.18276/frfu.2018.91-11 · ISSN: 2450-7741
Article 2017
Authors / editors: Małgorzata Gorzałczyńska-Koczkodaj, Rafał Koczkodaj
Published in: Ekonomiczne Problemy Usług
The article presents main methods and rules of the financial management of households and general government sector units. It focuses on presenting similarities and differences between the two, as well as methods simplifying efficiency of financial management in analysed sectors.
DOI: 10.18276/epu.2017.129-09 · ISSN: 1896-382X
Article 2017
Authors / editors: Małgorzata Białas
Published in: Ekonomiczne Problemy Usług
The subject of this article is fraudulent financial reporting. The purpose of the publication is to indicate the main principles and methods of valuation applied in accounting, which could facilitate the fraud of financial statements. Literary studies were carried out. The finan…
DOI: 10.18276/epu.2017.127-02 · ISSN: 1896-382X
Article 2017
Authors / editors: Piotr Figura
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – presentation of diversity of the structure of assets among small, medium and large enterprises having regard to the factor of the specificity of conducted economic activity. Design/methodology/approach – in the conducted studies was applied tools of structural analysis,…
DOI: 10.18276/frfu.2017.88/2-15 · ISSN: 2450-7741
Article 2016
Authors / editors: Dominika Kordela
Published in: Marketing i Zarządzanie
In terms of the cohesion policy of EU Poland will receive of 82,5 billion euro, it is definitely more than in former budget 2007-2013. The public support and financial instruments are foreseen of course as well for micro, small and medium enterprises in both regional operational …
DOI: 10.18276/miz.2016.43-24 · ISSN: 2450-775X