Search results for: Grazyna Michalczuk

Items from 1 to 14 out of 14 results

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Efektywność kapitału intelektualnego banków notowanych na GPW w Warszawie

Grażyna Michalczuk, Izabela Rutkowska

Marketing i Rynek > 2022 > 6 > 25-36

Celem badań prezentowanych w artykule jest ocena efektywności kapitału intelektualnego banków notowanych na Giełdzie Papierów Wartościowych w Warszawie. W badaniach zastosowano różnorodne metody badawcze. W warstwie teoretycznej dokonano przeglądu definicji kapitału intelektualnego, natomiast w warstwie empirycznej zastosowano metodę desk research, metodę statystyki opisowej oraz metodę VAIC™. Zakres...

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Social Reporting as a Tool for Building Confidence Between the Bank and Its Environment

Grażyna Michalczuk, Urszula Konarzewska

Problemy Zarządzania > 2018 > 2/2018 (74) > 116-130

The assumption of socially responsible attitudes and the provision of information regarding this aspect are becoming especially important in the activities carried out by banks, seen as unique service providers and public trust institutions. This is necessary from the perspective of building lasting relationships with their environment. It is, therefore, desirable that traditional reports, containing...

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Pomiar kapitału intelektualnego kraju – wybrane problemy

Grażyna Michalczuk, Julita Fiedorczuk

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu > 2018 > 509 > 282-291

Kapitał intelektualny kraju (NIC) w gospodarkach opartych na wiedzy stanowi istotny czynnik warunkujący zdolność kraju do tworzenia bogactwa gospodarki, jego rozwoju czy budowania przewagi konkurencyjnej. Determinuje to konieczność wypracowania wystandaryzowanych narzędzi, które umożliwią nie tylko pomiar NIC, lecz także dokonywanie porównań między poszczególnymi gospodarkami. Jest to jednak skomplikowany...

article

Social Reporting as a Tool for Building Confidence Between the Bank and Its Environment

Grażyna Michalczuk, Urszula Konarzewska

Problemy Zarządzania > 2018 > 2/2018 (74) > 116-130

article

Macroeconomic Perspective of Intellectual Capital – National Intellectual Capital (NIC)

Grażyna Michalczuk, Julita Fiedorczuk

Optimum. Studia Ekonomiczne > 2017 > 5(89)

Intellectual capital at the macroeconomic (country) level is a new area of research that focuses on understanding, measuring and reporting of intangible assets that can have an influence the creation of national wealth. The concept is abstract, unequivocal and complex, which causes individual authors to differentiate their interpretation of this economic category. The paper presents an analysis of...

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Significance of Skandia Achievements in the Development of Approaches to Conceptualization and Assessment Models of National Intellectual Capital

Wydawnictwo Uniwersytetu w Białymstoku, Julita Fiedorczuk, Grażyna Michalczuk

Optimum. Studia Ekonomiczne > 2016 > 5(83)

A noteworthy group among the national intellectual capital conceptual approaches, allowing to an assessment of the NIC level, are methods based on a model developed by L. Edvinsson within Skandia company. The model is called “Skandia Navigator” and is the one of world's first proposal of the comprehensive measuring tool to enable for an evaluation and management of the intellectual capital. The aim...

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Raportowanie zintegrowane jako innowacyjne narzędzie rachunkowości w budowaniu relacji inwestorskich

Grażyna Michalczuk

Studia Ekonomiczne > 2016 > 299 > 222-231

Działania w obszarze budowania relacji inwestorskich warunkuje rzetelna, kompleksowa i systematyczna komunikacja odnosząca się do generatorów wartości przedsiębiorstwa, zarówno tych finansowych, jak i pozafinansowych. Istotną rolę w tym zakresie powinna odgrywać rachunkowość, która uznawana jest za „język biznesu”. Jednak praktyka pokazuje, że sprawozdanie finansowe realizujące funkcję informacyjną...

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Korzyści z wprowadzania innowacji finansowych w bankach w aspekcie kreowania ich konkurencyjności

Grażyna Michalczuk

Studia Ekonomiczne > 2014 > 186 cz 1 > 102-112

The article undertakes the issue of financial innovations implemented in banks. The practice shows that banks must have the ability in creating changes to develop and maintain a highly competitive position in the market. The source of these changes is financial innovation, which is characterized by a high level of modernity and competitiveness. Taking into account the complexity of the issues discussed,...

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Disclosed Intangible Assets in Value Creation of Companies Listed on the Warsaw Stock Exchange in Poland

Grażyna Michalczuk

Optimum. Studia Ekonomiczne > 2012 > 5(59) > 146-158

Intangible assets due to their immaterial form are a particular resource, and one of the most difficult areas the contemporary accounting is facing. Eligibility criteria adopted by regulations cause such a situation that most of them constitute “hidden intangible assets”. As a result, the recipients of information arising from financial statements can only observe these investments in intangible assets,...

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Aktywa niematerialne jako generatory wartości w spółkach notowanych na GPW

Grażyna Michalczuk

Zarządzanie i Finanse > 2012 > 4 > 2 > 49-63

The economic reality in which companies operate today, and especially the volatility and unpredictability of the environment leads naturally to the evolution of views on the main determinants of their value. For a long time the models of generators of value were based on tangible factors. Currently, apart from the material factors they present also those that reflect the intangible sphere of a company...

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BARRIERS TO THE DEVELOPMENT OF E-HEALTH IN PODLASKIE VOIVODESHIP (PERSPECTIVE OF THE MEDICAL COMMUNITY)

Grazyna Michalczuk, Urszula Widelska

Optimum. Studia Ekonomiczne > 2011 > 5(53) > 203-213

The modern health care system requires continuous improvement of processes affecting the availability, efficiency and quality of health services. Making changes in traditional systems of servicing patients and supporting every activities and processes taking place in medical facilities is particularly important. The determinant of the development of modern health care system is the continuous improvement...

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Aktywa własności intelektualnej – możliwość identyfikacji i pomiaru w rachunkowości

Grażyna Michalczuk

Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego > 2011 > 1 > 1 > 325-334

Intellectual property assets, which play more and more important role in creating value, represent one of more difficult issues in present accounting. That includes a possibility to categorize them as assets, and what is related measurement with accounting tools. As a consequence of the current regulations is a fact that only some of intangible assets are recognized. This situations requires conducting...

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ACCOUNTING AS ECONOMIC MEASUREMENT SYSTEM FOR ENTITY'S INTERNAL NEEDS (Rachunkowosc jako system pomiaru ekonomicznego na potrzeby wewnetrzne jednostki)

Grazyna Michalczuk

Optimum. Studia Ekonomiczne > 2009 > 1(41) > 47-54

Growing information requirements make the problematic of economical measuring system in accountancy more and more complex. The account appraisal of the property resources in current value and not in historical value is becoming increasingly important. It delivers more adequate information before making a decision. This information is therefore more valuable because it reflects gains that the property...

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INNOVATION CAPITAL - A COMPONENT OF THE INTELLECTUAL CAPITAL OF AN ORGANIZATION

Grazyna Michalczuk

Optimum. Studia Ekonomiczne > 2008 > 3(39) > 119-128

The functioning of enterprises is determined among others by the ability of creation, development and the use of the organization intellectual capital. It constitutes presently rather a large value of assets and its structure is unique and difficult to reproduce by the competition. It originates in the process of value creation based on co-operation of particular internal components. However, the...

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