The article presents the outcome of 16 inquiries evaluating corporate EVA (Economic Value Added) users. The results are divided into 3 categories: benchmarking, market reactions and user's profile. The authors draw conclusuion that despite mixed results of reserach, EVA seems to play well its role of a tool improving operating investment and capital decisions. However, it does not generate major market...
The article attempts to recignize the most significant factors distorting comparability of financial indicators in enterprises. Among such factors the authoress mentions: differential character of markets, public support, assymetrical fiscal burdens, transfer prices, tax releases, tasks and obligations imposed on enterprises as well as various forms of data manipulation.
The study introduces the principle of revolving leasing, its advantages, financial and non-financial results connected with the choice of this form of investment financing. Additionally, the authoresses present an accounting comparative analysis of the profitability of revolving leasing versus standard operating leasing taking into consideration the specific subject of leasing, investment value as...
Based on abundant literature in the field of organization and management the article deals with features of managers and entrepreneurs, analyses differences between management and leadership. The author emphasizes that a strong leadership may protect large corporations against bureaucracy and grandiosity which, in turn, hinder entrepreneurship and innovativeness,
The paper presents a process approach in the quality management system compatible with ISO 9001:2000 norm in a developer's activity. The main reason for the system implementation were highlighted, chosen system processes characterized, as well as problems of work improvement after certification audit presented
A management system of external police services in counties was created as an effect of a target project ordered in the ORGMASZ Institute. The project introduced new pronciples of planning, organizing, excutiion and control of activity of external services. The article presents the effects of the new solutions introduced in the Chief Police Office in Suwalki.
Nowadays innovation markets are developed where enterprises collaborate among themselves and with their customers within a network organization in the accomplishment of innovation processes. Synergy effects take place in these processes concerning knowledge application and development, as well as intellectual capital value growth in enterprises being partners of the network organization.
Similarly to many other countries, in Poland SME play a significant role influencing economic, social and political processes. The development of this sector is hindered by financial, market, administrative, information and legal barriers. The aim of this article is to identify these obstacles as well as to analyze the strengths and the weaknesses of the Polish SME
The results of a comparative analysis of main changes taking place in the area of structural funds management within current (2000 - 2006) and future (2007 - 2013) EU budget periods are presented in the article. The concept how to improve structural funds absorption process is discussed in the paper as well.
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SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.