Wyniki wyszukiwania - BazTech

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Business concentration as Polish enterprises’ path towards development and competitiveness improvement

Andruszkiewicz Krzysztof, Kasprowicz Magdalena

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2023

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z. 173

25--36

EN

Objective: To present, based on subject literature, such important issues as the concept and types of business concentration, as well as the motives and barriers to this phenomenon. The article also aims to show the 2018-2021 scale and course of enterprise mergers and acquisitions in Poland. Project/methodology/approach: The empirical material was drawn from the Navigator Capital and FORDATA annual reports presenting details and analyses of the most important mergers and acquisitions in Poland. Results: As a result of the analyses carried out, the 2018-2021 scale of mergers and acquisitions in Poland was identified in quantitative and value terms.

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Zmiany na światowym rynku reasekuracyjnym-fuzje, konsolidacje,przejęcia,

Hajduga E.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

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2004

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Nr 43, t. 1

437-442

EN

The reasons for concentration on the reinsurance market were, first of all, concentra-tion of risk, which brought a need to increase the financial capacity of insurance and reinsurance companies, and, secondly, the competition on the global and domestic insurance and reinsurance markets. The immediate reason of the consolidation of the reinsurance market was an accretion of damage resulting from disasters in the 1990's. The increase in the damage resulting from disasters led to withdrawing of some reinsurancers from the market and new ones appeared which were financially weak. The global reinsurance centres, which appeared after the series of mergers and take-overs in the 1990's, make up for about 50% of the whole reinsurance market. We can mainly talk about four centres such as: Swiss Re - M & G - Unionrias, General Re - Cologne Re - National Re, Miinich Re - American Re, Employers Re - Frankona Re. The reasons for the reinsurance market consolidation are mainly connected with the need to increase the reinsurance capacity (the needs of reinsurance companies are growing) and also with the insurance market crisis in the USA in 1980's. Price and offer competition between the reinsurance companies was also an important factor.

3

Trend fuzji i przejęć w świecie na podstawie ostatnich lat

Gąsior A.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

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2004

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Nr 43, t. 1

427-436

EN

The article presents trends of mergers and acquisitions in the world. The authoress shows how tendency of these transactions presents during last years. From 2000 M&A went down. The reasons of this situation was: bad situation on market, apprehension of terrorists and also found out financial scandals e.g. Enron. However by experts increasing of M&A will come after accession Poland to the European Union.

4

Czynnik ludzki a wzrost wartości przedsiębiorstw w procesach fuzji i przejęć

Gąsior A.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

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2004

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Nr 43, t. 2

1185-1192

EN

The article presents how important are cultures of organization or managers from enterprise in process of M&A. When enterprises didn't make some analysis of cultures of organization they fail. A lot of delves verified that ignored people inside enterprises brings many failures. Even big firms hits of bad treatment to people during M&A.

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Różnice w procesach fuzji i przejęć między dużymi a małymi i średnimi przedsiębiorstwami w Polsce

Mertens B., Neumann E.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

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2003

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Nr 41

177-183

EN

Differences in merger and takeover between large and small and medium size businesses in Poland. The paper is an attempt to identify differences in merger and takeover procedures that apply to large businesses and those that apply to small and medium size businesses. There are certain differences in the background, procedure and its consequences, financing and methods of appraisal.

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Metody rozliczania w księgach rachunkowych transakcji fuzji i przejęć spółek kapitałowych

Kisielewska M.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

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2003

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Nr 41

275-287

EN

Considering mergers and acquisitions various issues have to be discussed. Among others they cover economics, legal, social, tax and accounting aspects. The main aim of this paper is to introduce the elementary principles of accounting for mergers and acquisitions. The basis for this study is law regulation provided by the act on accounting amended in November 9, 2000 and Commercial Code. These regulations apply to mergers and acquisitions of companies being subject of Commercial Code as well as acquiring a separate part of another entity. The act on accounting provides for two methods of accounting of business combinations: pooling of interests method and purchase method. These methods are not alternatives to each other. Application of any of them depends on certain conditions. The basic one is whether the acquiring company can be identified or not. The business combination in which neither party can be identified as the acquirer have to be accounted for by pooling of interests method. The business combination in which one of the enterprises (the acquirer) obtains control over the net assets and operations of the other (the acquiree) must be accounted for by purchase method.

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Fuzja przedsiębiorstw - rozwój - opracowanie i wdrożenie Systemu Zarządzania Jakością wg ISO 9001: 2000

Marciniak E., Guntzel P. W.

Problemy Jakości

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2002

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R. 34, nr 3

44-49