Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
The article analyses the process of adapting of Ukrainian enterprises to unfavourable economic conditions, being the consequence of financial crisis. The author describes methods of risk elimination, among which the most efficient ones are, in his opinion: sharing risk between the parties of the business activity, risk insurance, reserving funds to cover unexpected expenses, neutralization of partial...
Economic analysis in the information economy has a great importance as part of the public and business owners interests harmonization. However, in a market economy, there are some internal and external environment risks that influence on the effectiveness of analytical information. When identifying the main economic analysis risks it should be taken into account the basic tenets of the theories of...
This paper analyzes the information resources of off-balance sheet accounts for the accounting of assets and liabilities. The peculiarities of transaction documentation from off-balance sheet accounting of the leased property and assets under custody are examined. Individual aspects of off-balance sheet accounting of contractual obligations and strict accounting forms of the tourism industry are improved...
The scientific views on the objectives of modern human development have been presented. Human development of Ukraine and world countries has been discussed. The dynamics of the Human Development Index and the interdependence of its components based on the example of Ukrainian regions and world countries has been analyzed. The dependence of the Human Development Index mainly on its social component...
Theoretical and conceptual approaches to defining the essence of income in the science of accounting are considered, methodological basis to reflect income in the financial reporting are analyzed, and the main problems of objectivity representation income statements of public companies are outlined in the article.
In the article the modern problems of the world financial system functioning are considered. The basic causes of global financial instability are defined, in particular the separation of capitalization processes of the company from the real basis of social and economic development; discrepancy between financial (corporate) reporting and conditions of functioning of economic systems. Emphasis is placed...
Cash flow is an important independent object of the enterprise financial management. Its precise and 360-degree evaluation encourages an enterprise to achieve set current and strategic goals and helps in forming the positive financial results. The given method of cash flow analysis gives the opportunity to evaluate the enterprise capability to repay existing debts and pay dividends, as well as determine...
Article deals with the content of innovation development potential of the national economy as a set of interrelated resources and capacity for their implementation and achievement of individual, collective and public interests. This paper analyzes the essence of “innovation development” category in terms of endogenous potential of Ukraine. Content of endogenous potential is considered mainly from...
The impact of the world financial crises on geoeconomic transformations starting with the first international crisis of 1825 till the last crisis of 2007–2009 is considered in the article. The main indicator reflecting major qualitative and quantitative changes in the ratio of economic power among the states and civilizations is considered to be gross domestic product, its scale and growth rate. The...
The paper presents a concept of simplified valuation models and tests their usefulness in application by individual investors at the Polish stock market over 2000–2013. It is discussed whether it would be rational to combine common fundamental valuation methods of multiples and DCF, preserving the relative simplicity of multiples as well as complexity and consistency of discounted cash flows to provide...
This paper sheds light on the capital structure and the dividend policy of family firms. From a theoretical point of view it can be shown that agency conflicts in family firms and therefore their financing decisions are affected by family specific factors. Our analysis, however, shows no clear evidence that family influence leads to (1) more or less leverage and (2) higher or lower dividend payments...
There have been many studies, whose results confirm the low level of financial literacy of consumers in the world. In 2003 on the initiative of the OECD the process of developing national strategies on financial education (National Strategies or NS) has started. Many countries have already taken the challenge and have developed the NS but unfortunately not all of OECD members. ...
The aim of the article is firstly, to present the basic issues related to crowdfunding, and, secondly, to analyze the activities of the crowdfunding market in Poland and in the world. The main assumption of crowdfunding is the fact that community members combine their financial resources through a cooperation network in order to support all kinds of projects initiated by individuals and organizations...
This article attempts to answer the question whether the emerging issues of bank bonds are indicative of a passing fashion or the beginning of a lasting trend as a result of new cautionary standards gradually encouraging banks to extend loan periods.The article also identifies the main barriers to further development of the market for this type of security in Poland and suggestions for their elimination.
Artykuł nie zawiera abstraktu w języku polskim
Artykuł nie zawiera abstraktu w języku polskim
Artykuł nie zawiera abstraktu w języku polskim
Artykuł nie zawiera abstraktu w języku polskim.
Artykuł nie zawiera abstraktu w języku polskim
Artykuł nie zawiera abstraktu w języku polskim