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1
Content available Fundusze strukturalne jako instrument wspierania przedsiębiorstw
100%
Stępniak-Kucharska A. , Uniwersytet Łódzki I. E.
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EN
In the moment of the accession to the European Union Poland became one of the greater incumbents of the help originating from EU’s sources. The wide of help causes that businessmen, territorial autonomies, engaged, unemployed persons and Departments of Labour can profit financial aid. At present EU funds arc accessible in two forms: community programmes and structural funds. The access of firms to structural funds and many community programmes make possible among other things the increase of competitiveness, of research and the initiation of new technological solutions, strengthening of ties between the R&D sections and companies, initiation of ecological investment and professional schooling of workers. Whether these resources will become effectively used and will contribute to the realization of the basic EU’s aim it will depend to great extend on the companies itself. The purpose of this article is to show and up to date use of these funds for Polish firms in the first period of the programming (2004-2006).
2
Content available „Miękkie” ograniczenia budżetowe jako instrument wspierania przedsiębiorstw
100%
Stępniak-Kucharska A. , Uniwersytet Łódzki I. E.
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tom 208
EN
The economic transition and the later worsening of the economic situation led to the worsening of the financial situation of Polish firms. Since 1990, the state has taken the decision to use “soft” budgeting (cancel debts) of enterprises twice. The first time took place in the early ‘90s. It comprised resignation from collecting certain taxes, agreements with SSO and bank, judicial and civil conciliation agreements. Writing off debts was applied for the second time in 2002. This time only debts toward the state (taxes, duties and contributions) were cancelled. The aim of both this tools were to help the firms to riddance their “bad” (excessive, impossible to the repayment) debts. On purpose elaborations is the introduction of forms of the “soft” budgeting used by Polish firms after the year 1990. In the elaboration legal conditionings and the course of action of tools debts canceling of the beginning of 90-s and from the year 2002 will be presented. Besides, the test of the legal estimation of the efficiency of these tools will be shown.
3
Content available Efektywność procesów prywatyzacyjnych dużych przedsiębiorstw przemysłowych w latach 1990-2004
100%
Stępniak-Kucharska A. , Uniwersytet Łódzki I. E.
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tom 219
PL
Wydrukowano z dostarczonych Wydawnictwu UŁ gotowych materiałów
EN
Changes in the socio-economic system initiated at the beginning of the 1990s affect both the micro- and macroeconomic sphere of economy. Solutions adopted in the stabilisation package, and related to the monetary policy in particular, exerted an enormous influence on enterprises. Price liberation, an introduction of internal convertibility with a currency devaluation, and above all making interest rates real resulted in a deterioration of the economic situation of businesses and forced them to undertake reform actions. One of the most important changes was privatisation of large manufacturing enterprises. The aim of the paper is to assess the economic situation of large public and private enterprises between 1990 and 2004. This analysis should make it possible to respond to the question whether it is private or public enterprises which can better adapt to market mechanisms. The paper presents comparable analyses of the values of the basic profitability, liquidity and debt ratios.
4
Content available Wpływ rozwiązań oddłużeniowych na poziom zobowiązań publicznoprawnych przedsiębiorstw
100%
Stępniak-Kucharska A. , Uniwersytet Łódzki I. E.
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tom 218
EN
The transition which began during late nineties and the economic crisis of the end of the 1990s led to the worsening of financial situation of Polish enterprises. Our firms had a lot of problems with their solvency, liquidity and profitability. It forced them to improve and restructure. Unfortunately many firms could not or were not in a position to pass such activities individually. Therefore, the state decided to support firms in their financial restructuring by the use of "soft budgeting". The usage of "soft financing" can adopt two forms. On the one hand, the state supports firms with public resources throwing open them tools of the state aid. On the other hand, the state interferes into market processes to introduce system-tools targeting the relief for firms being found snookered of economic. The purpose of these tools is first of all, making possible for firms to get rid of "bad" (excessive, impossible to the repayment) debts. Since 1990, the state has taken the decision to cancel debts of enterprises twice. The first time it took place was in the early '90s. It comprised resignation from collecting certain taxes, agreements with SSO and the bank, judicial and civil conciliation agreements. Writing off debts was applied for the second time in 2002. This time only debts toward the state (taxes, duties and contributions) were cancelled. The aim of the paper is to assess the tendency of the formation of the level and structures of public liabilities of firms in the years 1990-2003. Additionally the correlation of the public debts of firms and basic financial parameters is analised in the paper. The purpose of this analysis is examining what factors influence the level of liabilities of firms toward the state and checking whether the usage "soft" budget constraints may addict enterprises to state's aid.
5
Content available Formy i znaczenie pomocy publicznej dla przedsiębiorców
63%
Burzyńska D. , Stępniak-Kucharska A. , Uniwersytet Łódzki K. F. , Uniwersytet Łódzki K. E.
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2005
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tom 185
EN
In Polish legal system law about conditions of admissibility and supervising of public assistance for entrepreneurs is basic legal act, which regulates conditions which have to be fulfilled, to obtain public assistance. Such support is treated as a public assistance only if it is based on national public resources and it does not violate or does not threaten infringement of competition through privilege of some entrepreneurs or production of some commodities. Public assistance has to be made also onto thing of definite entrepreneurs. In Poland in years 1997-2002 the largest part of public assistance was directed to large state owned enterprises first of all in coal mining, agriculture as well as railway transportation sector and postal services. In year 2002 we could observe significant changes in the structure of this support. There was a great increase of support for the enterprises from private sector especially small and medium size. This change was due to the low of restructuring of public receivables. Enterprises use help in form of transfer of properties’ value and in form of decrease of tax burdens. Public assistance is a very important instrument for supporting competitiveness and elasticity. Its efficiency depends on the forms of support of entrepreneurs, cohesions of used instruments as well as on possibility of theirs implementation through subjects.
6
Content available Wprowadzenie
63%
Krajewski S. , Stępniak-Kucharska A. , Łódzki U.
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tom 208
7
Content available Wstęp
63%
Krajewski S. , Stępniak-Kucharska A.
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