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1
Content available remote Zachowania kierownicze a rozwój przedsiębiorstw
PL
W opracowaniu przedstawiono odniesienia do modeli wzrostu organizacji i współczesnych koncepcji zarządzania wskazujących potrzebę sytuacyjnej zmiany stylu kierowania i zarządzania. Wnioski wielu pokoleń badaczy skonfrontowano z wynikami badań sondażowych przeprowadzonych wśród słuchaczy studiów podyplomowych o tematyce powiązanej z zarządzaniem, logistyką i inżynierią bezpieczeństwa. Wyniki te wskazują na różne determinanty określone przez pracowników i kierowników oraz na brak kojarzenia wiedzy teoretycznej z praktyką.
EN
The elaboration presents references to models of company`s growth and to modern concepts of management that indicating the need of the situational change of the management and control style. Establishments made by many generations of scientists are here confronted with surveys’ outcomes obtained from research made in the group of auditors of post-graduate courses from the subject area related to management, logistics, and safety engineering. Results of this examination point at various sets of factors or characteristics determined by employees and managers as determinants of managerial behavior and at problems with connecting knowledge with practice.
PL
Artykuł przedstawia problemy związku między praktyką rozwojową przedsiębiorstwa, a jego podejściem do ryzyka ponoszonego w trakcie prowadzenia działalności gospodarczej, szczególnie ryzyka kursowego, związanego z międzynarodową skalą działania przedsiębiorstwa. Autor, opierając się na wynikach badań prowadzonych w krajach wysoko rozwiniętych wykazuje, że dotychczasowe podejście analizujące związki między ryzykiem kursowym, a zyskiem, przepływami pieniężnymi i kształtowaniem wartości przedsiębiorstwa ma charakter dość jednostronny. Stąd propozycje wzbogacenia dotychczasowego podejścia o dodatkowe miary i konieczność uwzględnienia problematyki wpływu wahań kursu waluty i związanego z tym ryzyka kursowego w szerszym kontekście. Trzeba więc mieć na uwadze regionalne uwarunkowania działania przedsiebiorstwa, podstawowe cele jego rozwoju, specyfikę jego działalności, wielkość przedsiębiorstwa i inne cechy, wpływające na podejście przedsiębiorstwa do ryzyka kursowego.
EN
The article presents the problems of a relationship between a developmental policy of an enterprise and its attitude towards a risk born while running the economic activity, with special emphasis put on the currency rate of exchange risk connected with international range of an enterprise's operation. The author, on the basis of the research results conducted in well-developed countries, proves that the previous approach towards the research dealing with the relationship between the currency rate of exchange risk and the profit, the money flow and shaping the value of an enterprise is of rather one-sided nature. Thus, the author postulates enriching the previous approach with additional measurements as well as issues concerning the influence of the rate of exchange fluctuations (and the risk related to them) in a broader context. This would include such factors conditioning the functioning of an enterprise as the regional conditions, its basic goals of functioning together with its specifics, the size of an enterprise and other features influencing its attitude towards the currency rate of exchange risk.
EN
In scientific literature authors rather freely use two different notions: rationality of actions and development of a firm without closer intervene in their valuation. However, initial review of literature and contained definitions of both categories allows concluding that they are interpreted very differently. Both notions have however some common features, what permits studying connections between them. Because of that, the reason of this study became researching for definite resemblance and relationships occurring between those two. Their analysis began from synthetic presentation the manner of understanding the notion of rational activity; and also interpretation of the very meaning of development. At the end that allowed to connect mentioned process with the development of the firm. These considerations gave the base to realize definite comparisons and interpretations for both categories, which was the main subject of undertaken considerations. Their recapitulation is following statement: No mater if we treat rational activities of a firm as attaining positive states or as avoiding negative states, advisability is necessary condition of rationality; and the result of rational activity is development of the firm.
EN
The technical advance and changes are calling changes in the technological sphere and mutual relations between people in organizations. The area of these changes is difficult to grasp because he refers to various issues and aspects of functioning of the company. It is possible to try multiple and multidimensional transfigurations of economic subjects after all to predict. To visit within the confines of the organization to substantial changes it is possible occurring surfaces: organizational, of relationships to the environment, of the strategy, internal relations, culture. It is necessary to point out at it, that honourable mention above-mentioned has the conventional character. Touched upon issues are often tied with themselves within the confines of these surfaces, they are interfering and they are completing.
5
Content available remote Analiza zewnętrznych, prawno-podatkowych, barier rozwoju firm sektora MŚP
PL
W procesie rozwoju, rozumianego jako postęp w wymiarze jakościowym i ilościowym, przedsiębiorstwa napotykają na liczne bariery i ograniczenia. Dotyczy to również małych i średnich firm, które pozytywnie kształtują sferę społeczną i gospodarczą kraju. W artykule przedstawiono rozważania dotyczące zewnętrznych barier rozwoju firm sektora MŚP spowodowanych obciążeniami podatkowymi i ZUS, a także obowiązkami prawno-podatkowymi.
EN
In the process of development which is understood as progress both in quality and quantity dimension, companies face plenty of barriers and limits. It applies also to small and medium companies which form social and economical sphere of the country. The article presents debates considering external barriers to development of companies from SMEs sector which are caused by taxes and some other payments (including these of The Social Insurance System) as well as by some tax obligations of enterprises.
EN
The main purposes of this article are: -analysis main issues connected with the category of the worth company; -to recognize relations to the idea of wholeness, globalization process as well as sustainable and permanent development and their meaning for creating worth's company. In the considerations there are shown essential differences between wholeness and globalization process as well as answers to the question what relations are between sustainable and permanent development and wholeness as well as permanent and sustainable development and globalization process; - characteristic new radical rules which are specify for a Connected World an answer for question about their results for creating worth's company; - to find possibilities which are needed for realize wealth's company in the sustainable development.
EN
Companies operating on the competitive market In order to hold on that market hale to incest incessantly. Howeve, investmens require having adequate financial funds. One of the internal sources of financial funds is depreciation. It is the instrument of balance policy. Within this policy depreciation I divided into to aspects: commercial and tax aspect as the part of financial accouting and decisional aspect as the part of strategic cost account. Differentiation of these two aspects of the depreciation let the company provide proper depreciation account and make proper decisions into this matter. The paper presents model of depreciation account called LRE and its essence by regular depreciation deductions.
DE
Efective Planung von Betriebsentwicklung ist Betriebsumgebung Diagnose be-dinngt. Diagnose von Betriebsumgebung kann man abfertigen mit Hilfe Drehbücher -und Drehbücherlos Methoden. Praktikum zeigt zunehmende Nützlichkeit von Drehbücher Methoden. Artikel zeigt Drehbücher Grund Typen und Ausflihrungs Verfahren.
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