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This article addresses the issue of the specificity and significance of the distribution
of net cash flows from operating, investing and financing activities in determining of entities
financial condition, especially in times of economic crisis. The author’s subject of interest is the
variety of entity performance initial evaluation on the base of sectional streams of net cash flows.
In the article...
Public benefit organizations pursue non-financial and socially useful objectives
that serve the well-being of individuals or wider public. Business corporations address their
financial reports to investors who provide them with capital. A public benefit organization does
not have any investors and uses grants and donations to attain its objectives without giving any
guarantees that it will be...
Leadership behavior is acquired through acculturation from the earliest childhood
and very stable over time. This first acculturation creates habits that are applied unconsciously
throughout life and are hard to change. Different learning strategies have the potential to mitigate
individual habits when individuals are confronted with an intercultural experience, for example as
expatriates. We...
Lean Management (LM), a modern approach to business, has been gaining importance
since the beginning of the 21st century. Lean Manufacturing used by the Japanese automakers
continuously seeks to improve business processes by reducing amounts of waste in the
long term. Many LM implementations have been spectacular successes, contributing to companies’
increased profitability, reduced inventories...
Small to medium size enterprises are young and constantly changing their sphere
of activities depending on fluctuations of the market. Accounting information systems (AIS) play a
key role in providing the financial information for decision making within the enterprises.
Advances in accounting information technology over the last several years have moved towards
the online accounting. The online...
This paper presents measurement principles which can applied for non-current
tangible assets by listed companies using IFRS and discusses how decision of management of an
entity may influence its financial position. Apart from analysis of measurement models applicable
for property, plant and equipment and investment property and possible impact of use of fair value
on presented assets and financial...
The article is aimed at presenting the principles of Business Process Maturity
Models (BPMM). They can be identified as a set of recommendations and good practices in
achieving operational efficiency of performed processes. When process approach is a paradigm
and according to available research organizations are becoming process – centric, the BPMM’s are
beginning to be seen as the sources of...
The aim of this article is a presentation of methodologies which refer to improvement
of processes and products defined as Six Sigma. The workers' qualifications play the
essential role in the implementation of improvement projects while utilizing these methodologies.
The organizations which are using Six Sigma as the tool operating improvement try to actively
include all the workers in realization...
In the business environment the organizational and personnel’s competences,
knowledge creation and sharing it, implementation of innovation are closely related to the attempts
of organization to increase the competitiveness, keep the competitive advantage and create value
added. Gaining the competitive advantage and keeping it becomes one of the most important
objects for investigation of industrial...
The article focuses on cooperation between business and science, considered as a
means of achieving mutual benefits, in particular, supporting business innovation and ensuring
their access to potential employees.
The authors suggest steps towards closer cooperation between the university and local entrepreneurs
on the example of the initiatives of the Faculty of Management, University of Lodz.
Before the Partitions, Poland, beside Russia, was the largest, territorially compact
European state. As a result of the Partitions of Poland, which were carried out in 1772, 1793 and
1795, Polish territory was divided and annexed by the three partitioning powers: Russia, Germany
and Prussia. In an attempt to resist aggressive Germanization by the invader, Poles employed, among
others, the methods...
Implementation and development of e-Government in Poland took place in view of
our candidacy for and now membership in the European Union (EU). There are factors, phenomena
and facts which accelerate or delay this process and this article presents them in the context of
activities undertaken in Poland for creating the fundamentals of electronic administration and its
development.
Diffusion of innovative management accounting methods constitutes an incredibly
interesting and a widely presented subject in literature all over the world. In the context of
significance of innovative management accounting methods diffusion, the following objective of
the article has been formulated – the article aims to analyze the concept of innovations in
management accounting and analyze...
Realization of principle company objective – shareholder value maximization –
requires maintaining of high growth rates coupled with achieving returns on investments higher
than the cost of capital for the company. The condition for high growth and return is a possession
by a company of sustainable competitive advantage. In times of “hypercompetition” and growing
market uncertainty, the key to...
The purpose of this article is to present the impact of elaborated the theoretical
concept of companies’ groups and the related concepts of consolidating financial statements
adopted by the international accounting regulations (IFRS) for the items and the value of the
capital, reported in the financial statements. This effect was analyzed on example of selected
Polish public companies listed on...
This paper begins with an introduction of the basic problems of traditional electric
power systems that intend to develop Smart Grids (SG). The characteristics of the SG, as
well as those of the new ICT systems and the New Energy Market that accompany the process
of SG development, have opened up wide areas of research supported by the EU. An overview
of the significant role that the Department...
At present the dynamic environment force business organizations to actively
search for new ways and methods to remain competitive. Due to this reason business organizations
more frequently stress social initiatives, which present an organization as an active member of the
community, which cares for employees, environment, and society. This article discusses whether
principles of social responsibility...
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