Andrzej Adamczyk Uwarunkowania funkcjonowania rozwoju przedsiębiorstw w warunkach integracji europejskiej Conditions for the operation and development of enterprises in the period of European integration Poland's Intel Raton with European Union creates chances and threatens as well for polish enterprises development. Conditions of enterprises development were defined (included) in 30 negotiation areas. In the paper the most important adjustable changes have been pointed out in the areas: Free Goods Flow, Competition Policy and Environment". Jadwiga Adamczyk, Agata MroŜek-Duda Rozwój małych i średnich przedsiębiorstw w Austrii Development of small and middle enterprises in Austria The main purpose of small and middle enterprises (SME) policy is the conditions created by setting up and taking advantage of SME economic c capacity. This is done by simplifying competition on the common market, increasing exports and administration outlays. European Union enlargement is an opportunity for SME. The government of Austria recognizes advantages of the enlargement and offsets disadvantages connected with it. Michał Błaszczyszyn Polski proces dostosowawczy do wymogów unijnych. Fakty czy fikcja? (Wybrane zagadnienia dotyczące stref ekonomicznych) Harmonization of polish law with European community law. Fact or fiction? (Selected aspects concerning special economic zones) According to international agreements, Polish economic law must be radically altered. This process implies reception of foreign law terminology. These changes have already been introduced. The next changes must lead to essential modifications in special economic zones legislation. Polish access to the European Community shows it is very urgent. Marcin Bogusz Sektor bankowy w Polsce na tle Unii Europejskiej i krajów kandydujących Banking sector in Poland in comparison to the European Union and candidate countries The Polish banking sector has been one of the best adjusted to EU requirements. This sector works on market rules, Polish banking law has been adjusted to the rules in force in the EU. Polish banks ore attractive for foreign investors, especially from the EU. Prospects for the development of the Polish banking sector are promising, mainly due to a low level of saturation of banking services. Compared to the banking sector in the EU, the Polish banking sector has low assets and capital. Accession to the EU might accelerate consolidation of the Polish banking sector. It is the bigger banks that will derive benefits from the accession. Competition
between banks will undoubtedly intensify after accession. It is probable that some of Polish bank's headquarters will be moved to the country where the headquarters of the bank's owner are based. Marcin Buczek Szkolenia pracowników a wartość firmy Employee training and company value Much has been written about employee training and how it influences the value of a company. Most authors concentrate on classical parts of the training process - such as training needs analysis, designing and running training and assessing, training effectiveness. There are different approaches to justify training, activities: R0I (Return On Investment) index, adding quantitative values to selected factors and calculating relative change experienced after training, and alternative cost comparison. The entire above try to close training (and even whole Human Resource Management) within a mathematical model, which can easily tell us what the impact of training on enterprise is. However, the outcome of such calculation may not be encouraging for continuing the learning process. Meanwhile, such a view does not take into account a strong connection which exists within all Human Resources Management policies. The point of view presented in this paper is than when calculating benefits from effective Human Resources Management in all areas and on all levels, investment in training appears to be highly lucrative. Monika Chodorek Polskie przedsiębiorstwa na wspólnym rynku Unii Europejskiej Polish companies on the common market of the European Union Polish membership in the European Union results in a change of environmental conditions for domestic enterprises. Their competitive situation will change significantly. On the one hand, Polish companies will have easy access to the European Union market, but, on the other hand, they will face open and strong competition. Due to this fact, some environmental changes will be perceived by the firms as opportunities and others as threats. This paper presents the opinions of managers concerning their predictions about the consequences of Polish integration with the European Union. These opinions have been obtained during the carrying out of two research projects financed by the National Research Committee. Karolina Czekaj Modele wielowskaźnikowe Multifactor models This study presents the application of multifactor methodology in finance, especially in the analysis of stock market returns. A simple procedure of building such a model is introduced. This article presents a wide set of factors that are commonly used by researchers as parameters. Many of them have been put into practice, therefore, trends and ideas that have become most popular are presented. Finally, v, there tire some proposals of hypothesis testing what is an integrated part of model building.
Monika Dobrowolska-Hajderek Instytucjonalne i finansowe instrumenty wspierania rozwoju małych i średnich przedsiębiorstw Institutional and financial instruments for support of small and medium enterprises Experience of developed countries shows that economic power depends not on large corporations but on companies employing up to 250 employees. These companies are able to accommodate customers' needs and requirements faster and are more successful in entering market niches. Polish enterprises need and expect appropriate support from local and central government. It is high time the Polish business organizations drawing on the experience of the EU and other developed countries built information systems and reliable databases on potential business partner's sources of financing and legal regulations available to all interested companies. Zbigniew Grządziel, Krystyna Poznańska Wyzwania rozwojowe dla małych i średnich przedsiębiorstw w Polsce wobec globalizacji i integracji z Unią Europejską. Developmental changes of small and medium enterprises in Poland in the face of globalization and integration with the European Union The globalization of the economy influences the development of small and medium enterprises. It is perceived as a dominant, irreversible power which may influence activities of small and medium enterprises in both positive and negative ways. Developmental perspectives of small and medium enterprises in Poland do not seem promising. Parameters determining development forecast for those enterprises such as profitability, amount of expenditures or innovation are much worse than in the cure of big companies. Further development of small and medium enterprises depends on their capability to face challenges, primarily in their ability to negotiate the technological barrier Artur Hołda, Wojciech Nowak Atestacja informacji ekonomicznych a oszustwa w kontekście wejścia Polski do Unii Europejskiej Attestation of economic data and fraud in the face of polish access to the European Union This paper presents the tasks of auditors who wish to present credible economical data indispensable for the proper functioning of the Polish economy, especially in the face of Polish integration with the European Union. The influence different kinds of fraud on the credibility of financial reporting are shown and the evolution of methods concerning the detection of fraud is presented. Moreover, Polish solutions in comparison to international ones are analyzed in detail.
Łukasz Klimczak Zasady funkcjonowania klastrów przemysłowych i ich potencjalne znaczenie dla rozwoju polskiej gospodarki Principles of operation of industrial clusters and their potential importance in the development of the polish economy The purpose of this paper is to show the possible role of industrial clusters in the Polish economy. In this article, contemporary tendencies in the enterprises' environment are characterized. Also shown is how the impact of the environment encourages formation of new industrial clusters and strengthens the importance of existing ones. The main elements of a cluster and interactions among them are described. Also, three examples of existing clusters: Silicon galley, The State of Arizona and The Land of the Basques, are presented. The next part of the paper comprises an attempt to characterize contemporary Polish economical space and the main factors influencing its development thus far (entrepreneurship) and its future development (innovation and competitiveness). The presence of the last two is, to a large extent, determined by concentration of government actions in the field of economy on regional level and also by cooperation of, authorities companies, research card financial institutions in the creation of innovative and competitive space, of which clusters may be an element. Czesław Klimek Etyka w biznesie jako waŝny czynnik w procesie integracji polskich przedsiębiorstw z firmami Unii Europejskiej Ethics in business as an important factor in the process of the integration of polish companies with enterprises in the European Union The ranking of ethical behaviors as a factor and essential condition of preservation of economic and social order doesn't arouse controversy among businessmen, on the contrary morality, ethics and good law play a vital role as regulators and indicators of people's proper behaviors in running a business. As our country is perceived by Western societies in light of corruption scandals which reflect negatively on our image, it is especially essential for Polish companies to make certain at least at a basic level, to have a proper approach toward conforming principles and ethical codes. This will directly affect their financial results, and further the development of personality and cultural education of employees. It is not an easy, task, however; it is worth making an effort in the name of a better tomorrow for young generations who will live and work in the integrated Europe. Katarzyna Kowalska Konsekwentne Public Relations jako element kreowania wizerunku uczelni niepublicznej Public relations as an element of creating the image of a school The image of a school plans an important role in attracting the client a student. The strategy of creating - the image is based mainly on the tools of efficient communication with the environment. Among these, public relations are gradually becoming more significant. However, it has to be pointed out, that
a starting point for the school information policy seems to be adequately formulated aims of the school and the high quality of the service offered. Marcin Kowalski Wpływ polityki pienięŝnej na inwestycje przedsiębiorstw Influence of monetary policy on corporate investment The main goal of monetary policy is to maintain stability of prices. However, interest rates have proved to influence other macroeconomic aggregates, such us investment and output. In this paper I present the relationship between the real central interest rate and fixed capital formation in Poland. Collected data comes from quarterly publications over the past 6 years. Calculations show that there is a considerable negative correlation between examined aggregates. Conclusions point that monetary policy in the examined period did affect investment and the results of NBP decisions were seen with a one Year delay. Beata Kulisa Wielkość i struktura pomocy publicznej i jej wpływ na konkurencyjność przedsiębiorstw Scope and structure of public assistance and its influence on compositeness of enterprises In a market economy there are a number of factors which have crucial influence Oil the competitiveness of a given country's economy. From an economic perspective, these additional factors may cause disturbances that give erratic price signals on the global market. Active government police plays an important role in neutralizing them by means of granting state aid. However, this aid should aim at increasing the effectiveness of management. At the same time, the aid being offered by authorities at state, regional or local level cannot distort competition. It is a basic condition influencing the scope of state interventionism in the EU. The purpose of this paper is to show the basic aspects of state aid. Moreover, the study presents opportunities, scope, aims and ways of using it by Polish enterprises in the perspective of approaching integration with the EU. Małgorzata Mitoraj Rola menedŝera w rozwoju umiejętności pracowników The role of manager in developing skills of employees The manager plays an important part in developing skills of employees. As researches confirm ca 90% of progress of employees takes place at work. Developing skill of employees gives certain benefits for the organization: saving money and time, comfort for the employee, client's satisfaction, better preparation to possible promotion, improving the relation between the employee and the manager. Development instruments that the manager has at his or her disposal since the moment of entering the organization by the employee are: introducing the new employee. coaching, entrusting with tasks, trainings.
Michał Muszyński Instrumenty finansowe jako element sprawozdań finansowych w świetle nowej ustawy o rachunkowości Financial instruments as an element of financial statements in the context of the new accounting lank New regulations concerning financial instruments have come into force in the Polish financial law beginning in 2002. This article shows the rules of financial reporting connected with these instruments in the context of the new accounting law and International Accounting Standards. Three key factors influencing financial statements connected with financial instruments have been itemized. These factors are: the rules of disclosure of financial instruments in financial statements, valuation of these instruments and the supervision of correctness financial statements made by an auditor Janusz Nesterak Sposoby ujęcia koszt6w w controllingu operacyjnym Ways of treating costs in operational controlling Management of an enterprise requires moving responsibility for the level economic parameters from senior management to the centers generating these parameters. Such responsibility will only be possible after implementation of a proper system of budgeting and an information system allowing for attributing economic parameters to actual posts or centers of responsibility. An effective system of monitoring needs suitable changes on the level of analytical record. This is necessary because the practice of basing the system of controlling only on traditional accounts is insufficient. Therefore, every company is forced to introduce a new system of cost calculation or to modify the existing one. This article presents ways of using different systems of calculating costs in the operational controlling system. Jadwiga Rudek Integracja Polski z UE jako czynnik rozwoju przedsiębiorczości w małych i średnich przedsiębiorstwach (MSP) Integration of Poland with the EU as a factor influencing enterpreneurship development in small and middle enterprises (SME) This paper presents the role and conditions of development of SME in the EU and in Poland. Objective transformations in the economy promoting the development of that sector have been pointed out. Moreover, the crucial importance of enterpreneurship in SME activities in Poland and its role in changing conditions, mainly in relation to the perspective of Polish enterprises functioning within the single European market structures hove been emphasized.
Maciej Ryś Zarządzanie naleŝnościami w warunkach narastającej konkurencji Receivables management in the face of growing competition The subject of this article is the presentation of receivables management methods, application of which seems to be of inmost importance in these times of strong competition in regards to the constant economic difficulties and Polish integration with the European Union. In particular this paper discusses the matter of granting a trade credit and the risk evaluation methods connected with deferring payment. It also presents the instruments used for monitoring receivables level and condition. Moreover; the article includes calculations which show the changes of receivables share in the current assets, as well as the changes in receivables cycle level calculated for the companies, from the four chosen trades, listed for the Warsaw Stock Exchange. Finally, this paper discusses the matter of debt collection of receivables in arrears. Barbara Siuta Charakterystyka przekształceń własnościowych w Polsce w latach 1990-2001 w wybranych działach gospodarki narodowej An outline of ownership transformation in Poland from 1990-2001 in chosen sectors of state economy A period of economic transformation in Poland started following political changes during the system transformation. Since 1989, privatization processes of Polish enterprises have been undertaken. In many cases evaluation of privatization, results have been negative. Therefore, it seems advisable to analyze the privatization processes in state enterprises in Poland in detail, taking into account chosen sectors of the state economy. Dariusz Sobotkiewicz Wykorzystanie samodzielności decyzyjnej w zakresie marketingu do budowania przewagi konkurencyjnej Benefits of autonomous decision-making in marketing area for building competitive superiority This article shows factors which influence the degree of centralization and decentralization of marketing decisions. The author shows results of research in making the most of marketing orientation in management of foreign business in Poland. Both manager's views and the staff's views on the degree of self-reliance in business in the area of marketing have also been presented in this paper Łukasz Sułkowski Integracyjna i koercyjna koncepcja organizacji w zarządzaniu Integrative and coercive concept of organization in managment Summing, up, it is worthwhile to draw attention to two issues related to the integration of organization. First, in managing an organization one should not aims only at increasing its coherence, because an organization that is perfectly integrated
is hermetic and not ready to change - both internal and in the environment. Secondly, the sources of integration are complex and permanently increasing or decreasing the level of coherence, which requires taking into account the influence of strategic, structural and cultural factors on the level of individuals, social groups, and the organization in environment. The influence of culture on organization is complex. It takes place both internally through secondary socialization of employees and from the outside - the culture of society, can be of integrating or disintegrating influence oil the organization. Bogumiła Swat Controlling w zarządzaniu przedsiębiorstwem bankowym Controlling in banking enterprise management Enterprises working in the market, including banks, are submitted to the high pressure of a changing environment, competition, client needs, and technological changes. The development of the banking sector and strengthening its position on the market requires looking, for new ways of cutting costs, increasing the quality of service and using more effective organizational solutions. To reach this goal, intensive activities are being taken in banks concerning the improvement of the bank management process. One of the methods that support this process is controlling. Jarosław Tabienko Zagraniczne przedsiębiorstwa handlowe w Polsce znaczenie marki, bariery rozwoju, postawy konsumentów Foreign trade business companies in Poland the meaning of brand. Barriers to development, the consumer's attitude The fast transformation taking place in the Polish and European economy caused changes in producer-seller relations. At present, it is the customer that is, making the choices and the seller is only trying to persuade him/her to make, particular choices. By labeling products with a brand name, an enterprise allows the consumer an easier, faster identification of the product and its quality. This paper presents threats and opportunities, for the development of Polish trail, companies in the period of European integration. Krzysztof Wyroba Opodatkowanie dochodów z pracy osób fizycznych w krajach OECD Personal income taxation in OECD countries This paper provides a summary of basic information about individual taxes in 30 OECD countries. It briefs, outlines the individual tax rates, basic credits, deductions, allowances and numbers of tax brackets. In addition Chapter 5 discusses relations between gross wage earnings of average production workers and basic allowances and also between wages and thresholds for first and last tax brackets. The conclusion shows that in Poland compared with other countries covered, both nominal personal tax rates and thresholds art, at moderate levels. The
number of tax brackets and the basic tax credit amounting to 129 euro and 11 percent of the AGW are considerably below average. Jan śakowskfi Szanse i bariery polskiej przedsiębiorczości u progu Unii Europejskiej (doświadczenia praktyczne) Opportunities and barriers of polish entrepreneurship on the threshold of entering the European Union. Practical experiences The main reasons for the decline of Polish enterprise are, among others: bad privatization process, lack of conditions to accumulate Polish capital, too large influence of politics on enterprise, lack of long-term strategy for agriculture and industry and lack of environment oriented toward enterprise development. All these contribute to extinguishing Polish production, as then all make production more expensive and not competitive. In order to benefit from our accession to the European Union, all initiatives of government enterprise should be synchronized toward the main enterprise goal accepted and co-financed by the European Union.