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Zalety i wady leasingu

100%

Wiśniewska K.

tom 3

nr 4

27-34

The article is systematization of knowledge on leasing as a source of financing for enterprises. This paper defines the leasing and presented its nature according to the norms of civil, tax and accounting law. It shows the basic classification of leases and briefly describes each type. This article discusses the key benefits gained from using the financial tools and the most common business problems. Presented the consequences arising from the signing of the lease. Description was written based on literature studies on the issues of lease. Concerns the benefits and drawbacks arising from the lease agreement for use of this form of financing for enterprises. The article can help entrepreneurs in making the correct choice of the method of financing.

Rynek partnerstwa publiczno-prywatnego w Polsce w latach 2009-2012 – perspektywa rozwoju

60%

Łakomy-Zinowik M.

Przegląd Zachodniopomorski

2013

nr 3/1

183-195

This paper presents the Public-Private Partnership market in Poland in 2012 comparing it to the period of 2009-2011. Attractiveness of the regions was analyzed, according to hybrid fi nancing. The sectors in which the share of co-operation with the private partner was the biggest are also presented. The main objective of the study is to identify the determinants affecting the implementation of investment projects using private capital and to verify the hypothesis that the regions with highest investment activity, are more likely to entrust public tasks to private operators. To solve the research problem, author used the method of reports analysis, legislation analyzing and critical analysis of the literature. Assessment of the prospects of the PPP market development in Poland was made taking into account existing legal regulations.