Purpose: The aim of this article is to identify and evaluate the economic benefits for companies that result from the provision of business services provided by a Shared Service Centre. Design/methodology/approach: The study used primary and secondary data. Data were obtained using, among others: descriptive analysis, content analysis, diagnostic survey, cause-effect analysis and qualitative analysis. The study, in the form of in-depth interviews, was conducted in 2021-2022. It was attended by experts with many years of professional experience in managerial and managerial positions. Findings: In the search for new opportunities to improve the efficiency of enterprises, a conceptual framework for an enterprise business model was developed, taking into account Shared Service Centre services. In a turbulent environment, Shared Service Centre services are becoming valuable competitive instruments, especially in terms of their ability to influence a company's financial situation, as confirmed by the experts participating in the study. Research limitations/implications: The article does not undertake a quantitative assessment of the impact of the services provided by Shared Service Centers on the financial situation of the enterprises covered by the study. Due to the confidentiality of the data, the experts participating in the study did not consent to their disclosure. The results of these analyzes encourage further, extended research in this area, including entities publishing financial data. Practical implications: The essence of the services provided by the Shared Service Centre means that they have a significant role to play in the management of the company. Indeed, all categories of Shared Service Centre services are fundamentally oriented towards a greater degree of coordination and flexibility of activities and the reduction of associated costs. Originality/value: The proposed enterprise business model can contribute to the improvement of decision-making tools for cooperation with the Shared Service Centre, in an effort to improve the financial situation of enterprises. This need is triggered by constant cost competition, which prompts companies to create an efficient value chain to build competitive advantage and grow.
Jeszcze w tym roku może zostać zmieniona ustawa o elektromobilności i paliwach alternatywnych (dalej: ustawa EPA). Już pojawiają się zapowiedzi uchylenia wybranych zapisów dotyczących realizacji zadań publicznych przy wykorzystaniu pojazdów nisko- i zeroemisyjnych. Sytuacja finansowa samorządów sprawia, że mają one problemy ze spełnieniem wymogów z tego zakresu, zwłaszcza że wspomniane pojazdy nie tanieją, tak jak wcześniej zakładano.
Purpose: The aim of this article is to identify and assess the diversification of the financial situation of households in the eastern and western regions of Poland. Design/methodology/approach: The article identifies and assesses the diversification of the financial situation of households in the eastern and western regions of Poland. The empirical material used in the article concerns both the whole country and six voivodeships of eastern and western Poland, i.e. Lubelskie, Podkarpackie and Podlaskie as well as Dolnośląskie, Lubuskie and Zachodniopomorskie. The figures come from the Central Statistical Office in Warsaw (Social Cohesion Survey). The empirical material collected and ordered was developed in tabular and graphical form, using comparative analysis. Furthermore, all diagnostic features illustrating the financial situation of households in the eastern and western regions of Poland were scored against the background of the entire country, which is a new approach to the research problem undertaken in the article. Findings: The statistical data confirmed the research hypothesis presented in the article, assuming that households in the western regions of Poland are in a better financial situation than in the eastern regions, although there is variation in this respect between individual voivodeships of these regions. Originality/value: The originality of the work lies in the author's approach to the analysis of the research issues and the assessment of the financial situation of households in the eastern and western regions of Poland against the background of the entire country. The work is addressed primarily to politicians at the central level, as well as to local government officials responsible for the conditions, opportunities and directions of regional socioeconomic development, as well as to other decision makers implementing regional development policy in Poland.
Purpose: The aim of this article was to determine the financial situation of various levels of local government units during the COVID-19 pandemic in comparison to selected periods from previous years. Design/methodology/approach: To achieve the aim, the authors used one of the methods of multidimensional statistical analysis – the TOPSIS technique. The study included the most important indicators of the financial situation of local government units at all levels (voivodeships, poviats and communes). The authors used data from the Polish Ministry of Finance. Findings: According to the study results, the lower the level of local government, the greater the share of current income in total income, current transfers per capita, operating surplus per capita and total liabilities per capita. However, a negative trend was observed as well: the share of investment expenditure in total expenditure decreased at all levels of local government units. Research limitations/implications: An important limitation of the article was the inability to reach the managers of LGUs in order to learn their opinions on the functioning of these entities during the COVID-19 pandemic. Practical implications: A proportional decrease of investment expenditure in the overall expenditure of local government units may lead to deteriorated financial situation of enterprises that were beneficiaries of these orders. Social implications: A smaller proportion of investment expenditure in total expenditure means less investment for the local community (usually infrastructural) and, consequently, slower development of local government units. Originality/value: The originality of the study is based on the fact that it was conducted comprehensively and covered all communes, poviats and voivodships in Poland in 2018-2020.
Purpose: The aim of the article is to identify and assess changes in the financial situation of cities with poviat rights in Poland against the background of the entire country in 2010-2021. Design/methodology/approach: The article identifies and assesses changes in the financial situation of cities with poviat rights in Poland against the background of the entire country in 2010-2021. The empirical material of the article concerns both the entire country and all cities with poviat rights in Poland. The figures come from the Local Data Bank of the Central Statistical Office in Warsaw and concern the years 2010-2021. The collected and ordered empirical material was developed in a descriptive, tabular, and graphical form, using the method of comparative analysis, with comparisons made in time and space. In addition, all diagnostic features illustrating the financial situation of cities with poviat rights in Poland against the background of the entire country for the years 2010-2021 were assessed, which is a new approach to the research problem addressed in the article. Findings: The analysis of statistical data confirmed the research hypothesis, which assumes that cities with poviat rights in Poland are slightly differentiated in terms of their financial situation and its changes over time, while the very fact of the presence of a city, especially a larger one, is an important factor that positively and permanently affects this situation. Originality/value: The originality of the work lies in the author's approach to the analysis of the research issues undertaken. The point assessment of the financial situation of the surveyed local government units against the background of the country was carried out. The work is addressed primarily to local government officials responsible for public local government finances, as well as for the conditions, opportunities and directions of local socio-economic development of cities with poviat rights in Poland.
Purpose: The purpose of the article is to identify and assess the financial situation of rural communes in Poland depending on the activity of their inhabitants in undertaking and developing non-agricultural economic activity. Design/methodology/approach: The financial situation of rural communes in Poland was identified and assessed depending on the activity of their inhabitants in undertaking and developing non-agricultural economic activity. The empirical material of the article applies to both the whole country and all rural communes in Poland. Numerical data come from the Local Data Bank of the Central Statistical Office in Warsaw and concerns 2019-2021. The empirical material collected and ordered was developed in a descriptive, tabular, and graphic form, using the comparative analysis method. Furthermore, a point assessment of all diagnostic characteristics was performed that illustrates the financial situation of rural communes in Poland against the background of the entire country for the years 2019-2021. Findings: The analysis of statistical data has confirmed the research hypothesis, which assumes that the financial situation of rural communes in Poland is related to the activity of their inhabitants in undertaking and developing non-agricultural business activity, with it clearly the best in units with high activity of residents in this area. Originality/value: The originality of the work is the original approach to the analysis of the research issues undertaken. For the use of the research, the article combined and uses an original indicator of residents' activity in the development of non-agricultural economic activity in a given local government unit (commune) against the background of the country and other local government units (communes). In addition, the financial situation of the examined local government units was also assessed in the context of the country. The work is addressed primarily to local government officials responsible for public local government finances, as well as for conditions and possibilities and directions of local socioeconomic development of rural communes in Poland.
Purpose: The aim of the article is to identify and assess the differentiation of the financial situation of communes without cities with poviat status in terms of changes in the number of their inhabitants in the eastern and western regions of Poland. Design/methodology/approach: Identification and evaluation of the diversification of the financial situation of communes without cities with poviat status in terms of changes in the number of their inhabitants in the eastern and western regions of Poland. The empirical material of the article consists of figures from the Local Data Bank of the Central Statistical Office in Warsaw for the years 1995 and 2018-2020. They apply both to the entire country and to all municipalities without cities with poviat rights, located in six voivodships of eastern and western Poland, i.e., Lubelskie, Podkarpackie and Podlaskie as well as Dolnośląskie, Lubuskie and Zachodniopomorskie. The collected and structured empirical material was developed in a descriptive, tabular, and graphic form, using the method of comparative analysis. Additionally, a score was made of all diagnostic features illustrating the financial situation of the analyzed local government units in the eastern and western regions of Poland against the background of the entire country for 2018-2020. Findings: The analysis of statistical data showed that changes in the number of population (inhabitants) constitute essential demographic conditions for the economy and financial situation of municipalities without poviat status in the analyzed regions of Poland. It also confirmed the research hypothesis, which assumes that communes in western regions of Poland are in a better financial situation compared to eastern regions, especially those with an increase in the number of inhabitants. Originality/value: The originality of the work is based on the author's approach to the analysis of the undertaken research issues and making a point evaluation of the financial situation of the examined local government units. The work is addressed primarily to local government officials responsible for local government public finances and the possibilities and directions of local socioeconomic development, as well as to decision-makers who implement regional development policy in Poland.
Technical, technological, IT and organisational progress is most evident in industry. In a situation where innovations are accompanied by structural and political changes, it is all about restructuring. In Poland, restructuring processes occurred most frequently in the 1990s. Currently, the phenomenon still occurs, but on a much smaller scale, with the transformations concerning generic, personnel and processes structures. The textile industry is still significant and is a hallmark of the Łódź region in Poland. The recent past has shown that companies from the textile industry, although very fragmented, remain on the market and are doing well in the new economic system. The purpose of the study is to assess the financial condition of municipalities and cities with district rights in the context of the restructuring activities of the textile sector, with particular emphasis on local government units of the Łódź region in the years 2007-2017. The work consists of three parts. In the first, the authors include theoretical premises for the restructuring of enterprises. The second part contains research hypotheses which have been empirically verified with an econometric model developed in the last part of the work. The purpose of the econometric model is to describe the relationship between the self-financing indicator and the explanatory variables, which largely describe the financial condition of enterprises in the textile sector in Poland over the period between 2007 and 2017. The results of the research conducted allow to conclude that the financial condition of communes and cities with district rights is diverse, and is affected by factors related to the location, type and level of development of local government units. In addition, the restructuring which took place in industry, in particular the textile industry, had a positive impact on the financial condition of local governments, in particular on their level of self-financing.
PL
Celem artykułu była identyfikacja uwarunkowań kondycji finansowej, ocena jej zróżnicowania oraz wskazanie determinant wpływających na jej poziom w gminach i miastach na prawach powiatu w kontekście działań restrukturyzacyjnych sektora tekstylnego, ze szczególnym uwzględnieniem JST aglomeracji łódzkiej w latach 2007-2017. Praca składa się z trzech części. W pierwszej z nich autorki zawarły teoretyczne przesłanki restrukturyzacji przedsiębiorstw. W drugiej części zawarto hipotezy badawcze, które w ostatniej części pracy zostały empirycznie zweryfikowane poprzez opracowanie modelu ekonometrycznego. Celem skonstruowanego modelu ekonometrycznego jest opisanie zależności między wskaźnikiem samofinansowania, a zmiennymi objaśniającymi, które w dużej mierze opisują kondycje finansową przedsiębiorstw sektora włókienniczego w Polsce na przestrzeni lat 2007-2017. Wyniki przeprowadzonych badań pozwoliły na stwierdzenie, iż kondycja finansowa gmin i miast na prawach powiatu jest zróżnicowana, a wpływ na to wywierają czynniki związane z położeniem, typem oraz poziomem rozwoju JST. Ponadto restrukturyzacja, która miała miejsce w przemyśle, w szczególności przemyśle włókienniczym wywarła pozytywny wpływ na kondycję finansową samorządów, a w szczególności na jej poziom samofinansowania.
One of the many factors affecting the economic potential and development of an enterprise are investments. The investment outlays for maintaining or increasing the economic potential decide not only about the development of enterprises, but also their current functioning. While accuracy of investment decisions is very important in investment, so also are the internal conditions that are closely related to the economic condition of the company. The main purpose of the article is to identify the impact of the financial situation and the strength of this impact on investment decisions of enterprises. This has been tested on a sample of over 50 thousand Polish enterprises employing over 9 people that was collected by the CSO's public statistics in Warsaw for the period 1996-2017. The study was conducted using regression and correlation analysis for comparable periods, as well as by taking into account the delay effect, i.e. the impact of the result obtained in year t on investment decisions in year t + 1.
Polski przemysł mleczarski dobrze dostosował się do uwarunkowań rynkowych po akcesji do UE. Procesy modernizacyjne umożliwiły osiągnięcie wymaganych standardów weterynaryjno-higienicznych i dostosowanie produkcji do regulacji rynkowych w UE. Przemiany strukturalne spowodowały wzrost koncentracji zarówno bazy surowcowej, jak i przemysłu mleczarskiego. W rezultacie poprawiła się efektywność gospodarowania i wzrosła wydajność pracy. Przemysł mleczarski jest konkurencyjny na rynkach zewnętrznych, gdyż osiąga duże dodatnie saldo w handlu zagranicznym. Sytuacja finansowa przemysłu jest dobra, ale w znacznym stopniu zależy od koniunktury na światowym rynku, gdyż eksport odgrywa dużą rolę w bilansie rynkowym. Przemiany strukturalne jeszcze trwają, gdyż struktura polskiego mleczarstwa jest nadal bardzo rozdrobniona w porównaniu z głównymi konkurentami z UE.
EN
After the accession to the EU Polish dairy industry has successfully adjusted to market conditions. Conducted modernization processed allowed for an achievement of required veterinary and hygiene standards and adapt production to market regulations in the EU. Undergoing structural changes resulted in growing concentration of both raw material basis and dairy industry. Such changes triggered an improvement in efficiency of production and labour productivity. The dairy industry has been competitive on foreign markets which is confirmed by surplus in foreign trade. The financial situation of the industry is comfortable but highly reliable upon global markets, as exports account for a considerable share of output. Since the Polish dairy sector structure is still very fragmented as compared with major EU competitors, structural changes cannot be considered as completed.
Przemysł spożywczy miał duży udział w obrotach firm notowanych na Liście 2000. Przychody ze sprzedaży producentow żywności stanowiły około 8% obrotów wszystkich firm z listy, przy udziale w zatrudnieniu na poziomie 6,7%. Wśród notowanych firm spożywczych znaleźli się reprezentanci wszystkich branż przemysłu spożywczego. Najliczniej reprezentowane były tradycyjnie branże: mięsna i mleczarska. Były również takie branże, których reprezentacja była mniej liczna, ale ich obroty stanowiły większość sprzedaży danego działu (np.: produkcja cukru, wyrobów tytoniowych, tłuszczów roślinnych czy piwa). Sytuacja ekonomiczno-finansowa notowanych firm spożywczych była zróżnicowana. W większości osiągały one dodatni wynik finansowy, a uzyskane przez nie wskaźniki rentowności netto były wyższe od średnich w branży. W podmiotach notowanych na liście odsetek firm nierentownych – mierzony zarówno udziałem w przychodach, jak i w liczbie jednostek – był mniejszy niż średnio w przemyśle spożywczym.
EN
The food industry had a large share in the turnover of companies listed on List 2000, as revenues from sales of food producers constituted about 8% of the turnover of all companies on the list, with a share in employment at the level of 6.7%. The listed food companies included representatives from all sectors of the food industry. The meat and dairy industry was traditionally represented the most, but there were also such branches in which the representation was less numerous, but their turnover accounted for the majority of sales in a given sector (production of sugar, tobacco products, vegetable fats or beer). The economic and financial situation of the listed food companies was varied. In most of these companies, a positive financial result was achieved result, and the net profitability ratios were higher than the industry average. In the entities recorded on the list, the percentage of unprofitable companies, measured as both the share in revenues and the number of units than the average in the food industry, was lower.
Polski przemysł mleczarski dobrze dostosował się do uwarunkowań rynkowych po akcesji do UE. Procesy modernizacyjne umożliwiły osiągnięcie wymaganych standardów weterynaryjnych i dostosowanie produkcji do wymagań rynku. Przemiany strukturalne spowodowały wzrost koncentracji zarówno bazy surowcowej, jak i w przemyśle mleczarskim. W rezultacie poprawiła się efektywność gospodarowania i wzrosła wydajność pracy. Przemysł mleczarski jest konkurencyjny na rynkach zewnętrznych, gdyż osiąga duże dodatnie saldo w handlu zagranicznym. Sytuacja finansowa przemysłu jest dobra, ale w znacznym stopniu zależy od koniunktury na światowym rynku, gdyż eksport odgrywa dużą rolę. Przemiany strukturalne nie są jeszcze zakończone, gdyż struktura polskiego mleczarstwa jest nadal bardzo rozdrobniona w porównaniu z głównymi konkurentami z UE-15.
EN
After the accession to the EU, Polish dairy industry has successfully adjusted to market conditions. The conducted modernization processes allowed achieving the necessary veterinary standards and adaptation of production to the market requirements. Undergoing structural changes resulted in growing competition as regards both raw material basis and the dairy industry. Such changes triggered an improvement in efficiency of production and labour productivity. The dairy industry has been competitive on foreign markets what is confirmed by surplus in foreign trade. Financial standing of the industry is comfortable but highly reliable upon the situation on the world markets as exports account for a considerable share of output. Since the structure Polish dairy sector is still very fragmented as compared with the major competing EU countries, the process of structural changes cannot be considered as complete.
The aim of the article is to identify the criteria and methods for the evaluation of medical institutions. The article uses economic analysis, comparative analysis, and methods of descriptive statistics. The analysis of existing regulations, source materials, and the specific business character of health care entities indicates the need to evaluate these units with particular regard to the criteria such as costs, quality of assets (level of consumption, i.e., wear and tear and modernness), employment, financial liquidity or the level of debt. The results of the study are the basis for the evaluation of the healthcare sector. The value of the article is in showing the direction taken by the evaluation of the financial standing of entities. The ability to use specific criteria and methods of evaluation for health care entities in business practice.
W artykule omówiono kluczowe zagadnienia odnoszące się do ekologii w transporcie samochodowym. Zwrócono uwagę, że niestety coraz więcej firm obawia się, że restrykcyjne przepisy unijne oraz oczekiwania rynku związane z ochroną środowiska, przyczynią się do istotnego wzrostu kosztów prowadzenia działalności transportowej. Wiąże się to także z koniecznością ograniczenia skali działalności sporej liczby przewoźników. W szczególności problem ten dotyczy przedsiębiorstw, które zajmują się transportem długodystansowym. Istotny jest tu także kontekst istniejących ograniczonych możliwości operatorów w pozyskiwaniu środków finansowych, które można by przeznaczyć na nowe, bardziej ekologiczne samochody. Przemyślenia autorów oparto na doświadczeniach własnych oraz na literaturze z zakresu ochrony środowiska w transporcie samochodowym.
EN
The paper discusses the key issues relating to ecology in road transport. It was pointed out that, unfortunately, more and more companies are concerned that the stringent EU rules and expectations of the market related to the protection of the environment, contribute to a significant increase in the cost of transport activities. It also involves the need to reduce the scale of a large number of carriers. In particular, this problem affects companies that deal with long-distance transport. This is also the context of the limited capacity of the existing operators in obtaining financial resources that could be used in new, greener cars. In this paper the authors thoughts based on their own experience and the literature in the field of environmental protection in road transport.
Producenci żywności, napojów alkoholowych i bezalkoholowych oraz wyrobów tytoniowych stanowili ponad 11% firm z Listy 2000 polskich przedsiębiorstw i eksporterów. Udział tej grupy w obrotach wyniósł ok. 7%. Znajdują się na niej reprezentanci wszystkich branż przemysłu spożywczego. Ich udział w obrotach poszczególnych sektorów często przekraczał 50%, z wyjątkiem branży piekarskiej i napojów bezalkoholowych. W 2012 r. zwiększyła się zarówno liczba firm spożywczych (o ok. 9%) notowanych na Liście 2000 polskich przedsiębiorstw, jak i suma ich przychodów ze sprzedaży (o ponad 17%). Sytuacja ekonomiczno-finansowa firm spożywczych notowanych na Liście 2000 była dobra, tak jak i całego przemysłu spożywczego. Polscy producenci artykułów żywnościowych mają nadal dobrą kondycję ekonomiczno-finansową, a ich aktywność inwestycyjna nie słabnie.
EN
Manufacturers of food, beverages and tobacco products accounted for over 11% of entities from the List of 2000 Polish enterprises and exporters. The share of this group in the turnover amounted to approximately 7%. There are representatives of all sectors of the food industry. Their share in turnover of individual sectors often exceeds 50%, except for the bakery industry and non-alcoholic beverages. In 2012, there was increased both the number of food companies (about 9%) listed on the List of 2000 Polish enterprises and the sum of their sales revenues (over 17%). Economic and financial situation of food companies listed on the List of 2000 was good, as was the total food industry. Polish food producers are still in good economic and financial situation, and their investment activity does not weaken.
In this article, the problems of the accounting of contract revenues and expenses, which are the main elements of any building organization, shall be examined. A range of issues appear when reporting these revenues and expenses, the most important of which, are the identification of the contract revenues and expenses composition, the recognition and evaluation of the contract revenues and expenses, the documentation and record keeping of the revenues and expenses in special accounts, the information presentation of the contract revenues and expenses in the financial statements.
PL
W artykule przeprowadzono analizę problemów związanych z rozliczaniem przychodów i kosztów umów. Badaniu poddano umowy zawierane w przedsiębiorstwach budowlanych. Przedmiotem badania były zagadnienia dotyczące zagadnień związanych z: ewidencjonowaniem przychodów i kosztów, identyfikacją przychodów kontraktowych i kompozycji wydatków, rozpoznawaniem i oceną przychodów i kosztów umów, dokumentacji oraz prowadzeniem ewidencji przychodów i kosztów w systemie kont, a także prezentacją informacji w sprawozdaniu finansowym.
W ostatnich miesiącach nastąpiło kolejne spowolnienie rozwoju polskiego przemysłu spożywczego, spowodowane głównie słabnącym popytem krajowym. Wpływ tego czynnika osłabia wciąż rosnący eksport żywności i napojów, Co skutkuje utrzymaniem niewielkiego wzrostu produkcji tego sektora. Następuje także niewielkie osłabienie wciąż dużej aktywności inwestycyjnej firm spożywczych. Mimo wysokich cen surowców, wyniki finansowe przemysłu są zbliżone do osiąganych w ostatnich latach, a stan finansowy firm jest bezpieczny. Dotyczy to większości branż, choć ich aktywność produkcyjna i inwestycyjna oraz wyniki i stan finansowy są bardziej zróżnicowane.
EN
During the recent months, there has been a further slowdown in development of the Polish food industry, mainly due to weakening domestic demand. The influence of this factor reduces the growing exports of food and beverages, thereby maintaining low production increase in this sector. Also, a slight weakening of still high investment activity of food companies is recorded. Despite high raw material prices, industry financial results are similar to those achieved in the recent years, and the financial condition of the companies is safe. This applies to most industries, although their production and investment activity and the results and financial condition are more differentiated.
Przy zmieniających się warunkach rynkowych zdecydowana większość podmiotów gospodarczych dokonuje zmian w swojej strukturze majątkowo–kapitałowej oraz zmienia się ich kondycja finansowa. W latach 2006–2011 uwarunkowania rynkowe podlegały bardzo istotnym zmianom ze względu na kryzys gospodarczy i jego poszczególne fazy. Z naukowego punktu widzenia interesującą rzeczą jest odpowiedź na pytanie, jakie zmiany zaszły w powyższych obszarach na skutek istotnej zmiany tych uwarunkowań. Na tak postawione pytanie odpowiada niniejszy artykuł, przy czym dziedzinę analizy ograniczono do spółek giełdowych branży energetycznej w Polsce. Jego celem jest analiza i ocena sytuacji finansowej spółek tworzących portfel indeksu WIG-ENERGIA w powyższym okresie ze względu na fakt, iż w latach 2006-2011 nastąpił zarówno intensywny wzrost gospodarczy, załamanie na skutek kryzysu finansowego oraz powolne wychodzenie gospodarki na ścieżkę wzrostu po kryzysie i ponowne spowolnienie tego wzrostu.
EN
In changing market conditions an overwhelming majority of business entities introduces changes in their asset and capital structure, their financial standing also changes. In the years 2006-2011 market conditions were subject to significant changes due to the economic crisis at its subsequent stages. From a scientific point of view it would be interesting to give an answer to the question what changes occurred in the foregoing areas in effect of a substantial change of these conditions. This article gives an answer to the question as phrased above. However, the analysis domain has been limited to stock exchange energy industry companies in Poland. Its objective is to analyze changes in the financial standing of WIG-ENERGY index portfolio companies in the foregoing period of time as in the years 2006-2011 we could observe an intensive economic growth, a collapse through the financial crisis to be next followed by pursuing slowly the post-crisis path to growth and the growth slowdown again. This article is a follow up to the article published in No 6/2011 in which changes in asset and capital structure of the forgoing companies were analyzed.
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