Article 2018
Authors / editors: Artur Bielan, Marcin Sobieraj
Published in: Ekonomiczne Problemy Usług
An increase in investments in the modern shared services sector has been noticeable for over a decade. The article presents the current market situation in the West Pomeranian Voivodeship in the shared services sector; it shows the city of Szczecin against other locations in Pola…
DOI: 10.18276/epu.2018.133/2-07 · ISSN: 1896-382X
Article 2018
Authors / editors: Mieczysław Staniszewski
Published in: Studia Administracyjne
The execution of administrative decision includes non-monetary liabilities that result from the construction law, enviroment protection law, traffic code, tax law, etc. Not fulfilling such liability leads to legal consequences, regardless of the type of the liability. The lack of…
DOI: 10.18276/sa.2018.10-03 · ISSN: 2080-5209
Article 2018
Authors / editors: Sławomir Lisek
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Analysis of the liabilities of the food companies, their changes, their structure and the forecast of the firm’s future.
Design/Methodology/approach – Dynamic analysis of the companies liabilities, and analysis their structure.
Findings – Generally food companies quot…
DOI: 10.18276/frfu.2018.91-05 · ISSN: 2450-7741
Article 2017
Authors / editors: Dorota A. Hałaburda
Published in: Ekonomiczne Problemy Usług
The aim of this paper is to analyses reasons, benefits and effects to use non-standard instruments by local government units. The main method to discuss the chosen topic is descriptive method. Non-standard instruments are: sale and leaseback, sell-buy back transaction, unnamed co…
DOI: 10.18276/epu.2017.129-11 · ISSN: 1896-382X
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: Piotr Oleksyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to identify the most important factors underlying the decision of conversion of liabilities into equity. This decision should be based on three important elements: the outcome of the company, forecasts of possible future performance and th…
DOI: 10.18276/frfu.2017.88/1-51 · ISSN: 2450-7741
Article 2016
Authors / editors: Tomasz S. Berent
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The objective of the paper is to present a theoretical model which allows the analysis of the leverage mechanism triggered by both debt as well as non-debt financing. Design/Methodology/approach – To research leverages originating from non-interest bearing liabilities, …
DOI: 10.18276/frfu.2016.79-68 · ISSN: 2450-7741
Article 2016
Authors / editors: Paweł Mielcarz, Dmytro Osiichuk, Paweł Wnuczak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The paper presents a practical guidance for the treatment of employee benefits, provisions, and contingent liabilities in the DCF valuation models. Market practitioners often encounter difficulties while incorporating the figures of actuarial reserves and provisions, which are th…
DOI: 10.18276/frfu.2016.79-22 · ISSN: 2450-7741
Article 2016
Authors / editors: Ewa Bilewicz, Halina Nakonieczna-Kisiel
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The aim of the study was to identify main tendencies in Poland’s foreign liabilities and an attempt to asses an influence of foreign financing of economy on the external balance of the country. The study consists of three parts. The first part describes the amounts, dynamics and …
DOI: 10.18276/frfu.2016.81-02 · ISSN: 2450-7741
Article 2016
Authors / editors: Przemysław Czajor, Marcin Michalak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – initial evaluation of financial liabilities’ disclosures on consolidated Financial statements of WIG30’s companies. In the paper there is also an attempt to identify correlation among the quality of dis-closures and creditworthiness of entities, business sector and sour…
DOI: 10.18276/frfu.2016.2.80/2-45 · ISSN: 2450-7741
Article 2016
Authors / editors: Dorota A. Hałaburda
Published in: Ekonomiczne Problemy Usług
This article presents a process of securitization, from a point of view of a local government, the initiator of the process. Securitization is a method oflocal governments units refinancing based on the use of assets. In Polish legal system there are basically two normative acts…
DOI: 10.18276/epu.2016.125-14 · ISSN: 1896-382X