Wyzwania współczesnej rachunkowości i finansów w przedsiębiorstwie
Challenges of Contemporary Accounting and Finance in the Enterprise
Contributor(s): Jan Turyna (Editor)
Subject(s): Economy, Business Economy / Management, Financial Markets
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: Tourist Guarantee Fund; risk; pandemic; export; state aid; export directions; NewConnect; management report; human capital; goodwill; social classes
Summary/Abstract: A monograph devoted to selected issues belonging to two key sub-disciplines within the economic aspects of management science: corporate financial management and accounting. The studies composing the monograph discuss scientific research and analyses concerning, among others, organisational and legal functioning of guarantee funds in the case of tour operators, measurement and valuation of human capital in economic organisations, financing pro-export activities of enterprises using external funds and, finally, the role of narrative in accounting in the context of financial reporting of capital market companies. The results of scientific research being the conclusion of individual texts within the monograph may be the basis for further discussions and research related to microfinance of enterprises and accounting. Given the importance and topicality of the problems raised, the monograph addresses a wide audience: academics, PhD students and students of finance and accounting faculties, as well as managers, accountants, appraisers and officials following the changes.
- E-ISBN-13: 978-83-235-5442-4
- Page Count: 155
- Publication Year: 2021
- Language: Polish
Turystyczny Fundusz Gwarancyjny (TFG) jako narzędzie zarządzania ryzykiem w funkcjonowaniu organizatorów turystyki
Turystyczny Fundusz Gwarancyjny (TFG) jako narzędzie zarządzania ryzykiem w funkcjonowaniu organizatorów turystyki
(Tourism Guarantee Fund (TFG) as a Tool of Risk Management in Tour Operators Functioning)
- Author(s):Marta Czupryńska-Kociszewska, Piotr Kociszewski
- Language:Polish
- Subject(s):Business Economy / Management, Financial Markets
- Page Range:12-52
- No. of Pages:41
- Keywords:travel agency; tour operator; risk; Tourism Guarantee Fund; pandemic
- Summary/Abstract:The chapter focuses on the functioning of the institution of the Tourist Guarantee Fund as a tool of the state tourism policy, an obligatory pillar of security of tour operators and, in practice, an important tool to manage the risk accompanying tour operators’ activity. The theoretical part presents the operation of tour operators and its selected consequences, i.e. the need for risk management. Then, the conditions and mechanism behind the establishment of the Tourist Guarantee Fundare discussed, along with the most important formal framework for its operation and the resulting scope of tasks. The practical part, on the other hand, focuses on identifying key moments in the functioning of the TGF in the years 2016–2020. The considerations are based on rich literature, as well as on the analysis of materials published on one of the recognizable tourism industry portals, associated with one of the leading press titles – Turystyka.rp.pl portal.
Wartość kapitału ludzkiego
Wartość kapitału ludzkiego
(The Value of Human Capital)
- Author(s):Sylwia Dudkowiak
- Language:Polish
- Subject(s):Business Economy / Management, Financial Markets
- Page Range:53-84
- No. of Pages:32
- Keywords:value of human capital; goodwill; division into social classes; financial statements
- Summary/Abstract:This article aims to introduce the concept of the value of human capital from both the historical and economic side. The impact of socio-economic changes primarily concerns people, their contribution, the impact on the quality and manner of their work, and thus on the value of human capital. Observations of changes, the development of technology, but also the strong influence of knowledge and education caused the division of social classes. The value of human capital has become an important factor of the “new economy”, where ultimately the science of accounting adds it to the balance sheet category of intangible assets. The article presents the main methods of calculating the value of human capital and their limitations. In addition, it aims to raise awareness of the contribution of work performed by each employee and its impact on the value of the company.
Finansowanie proeksportowych działań firm – skutki wykorzystania funduszy europejskich
Finansowanie proeksportowych działań firm – skutki wykorzystania funduszy europejskich
(State Aid to Exporters – the Experiences of the EU Funds in the Process)
- Author(s):Michał Kołtuniak
- Language:Polish
- Subject(s):Business Economy / Management, Financial Markets
- Page Range:85-124
- No. of Pages:40
- Keywords:export; state aid; EU funds; export destinations
- Summary/Abstract:During the 2007–2013 period, the state offered support to entrepreneurs, aimed at the development of export activities. A significant part of it was co-financed by EU funds in two financial perspectives: 2007–2013 and 2014–2020. In both these periods, entrepreneurs could use regional (voivodeship) and national programmes, and some of them could use the programme for the Eastern Poland microregion. The variety of programmes resulted in diversified access to aid for companies, depending on their size (status) and place of business activities (headquarters). Depending on a specific programme, or even its part, the objectives of the support programmes were defined slightly differently. While all of them were to support exporters, some of them focused on the increase in the number of exporters, and others focused on the diversification of export directions. We can observe the effects of these programmes by studying the current number of companies involved in exports, and the almost constant increase in the value of Polish exports year on year. However, the strong concentration of exports on the European market, in particular the European Union market, remains a big challenge.
Sprawozdanie zarządu z działalności jednostki notowanej na wybranych rynkach zorganizowanych jako przejaw narracji w rachunkowości
Sprawozdanie zarządu z działalności jednostki notowanej na wybranych rynkach zorganizowanych jako przejaw narracji w rachunkowości
(The Board’s Report on the Activity of a Company Listed on Selected Organized Markets as an Expression of Narration in Accounting)
- Author(s):Małgorzata Winter
- Language:Polish
- Subject(s):Business Economy / Management, Financial Markets
- Page Range:125-151
- No. of Pages:27
- Keywords:board’s report; main market; NewConnect; narration
- Summary/Abstract:The entry of a company whose securities are traded on the alternative market into the main trading floor entails a significant increase of information obligations. Providing information by companies to their business environment is a specific narrative constructed as part of reporting obligations. The purpose of this article to make a comparative analysis of the content and quality of the Board’s report on the activity of a company listed on NewConnect and on the Main Market of the Warsaw Stock Exchange. The author argues that the entry into the main market results in an increase of the quality of the report and at the same time it is a manifestation of shaping the company’s image within its narrative. Two main methods were used to attain the pursued goal and to prove the thesis: studies of relevant literature, including the analysis of legal regulations, and an empirical study of the reports on the activity of the issuers – the Board’s reports. The analysis of the legal regulations proved that the Board’s report in the case of a company listed on the regulated market must contain more information than the Board’s report concerning a company listed on NewConnect. The empirical study proved that for companies listed on NewConnect, the Board’s reports are characterized by informational minimum, while the entry into the main trading floor determines not only a higher information content of such a report but also an increase in the carefulness of its preparation.