Wyniki wyszukiwania - Biblioteka Nauki

1

Definicja MŚP w przepisach UE a specyfika przedsiębiorstw polskich – wdrażanie środków wspierających rozwój MŚP

100%

Kowalski D.

Kontrola Państwowa

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2016

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tom 61

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nr 2 (367)

120-135

EN

The first stage of each audit conducted by authorised bodies is to identify the standards related to the audit subject. Subsequently, audit bodies verify the compliance of those standards with the actual state. A problem arises when it is not possible to clearly define the scope of the audit subject. It may be the case when one attempts to determine the scope of the definition of the sector of micro, small and medium-sized enterprises (SME). Due to increasing importance of the support policy for this sector, the problem will be growing. The article is devoted to an analysis of the legal scope of the definition of SME set out in the regulations of the European Union against the specificity of enterprises in Poland.

2

An Influence of Strategic Awareness on Management Control: Evidence from Polish Micro, Small and Medium-sized Enterprises

100%

Dyczkowska J. , Dyczkowski T.

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nr 1

3-31

EN

Purpose: The paper investigates whether employees’ strategic awareness influences the shape of management control systems (MCSs) in Polish micro, small and medium-sized enterprises (mSMEs). Methodology: The study is based on data obtained from 223 companies between November 2010 and January 2012. The quantitative analysis used a set of variables which depicted MCSs: ‘goalsetting process’, ‘control framework’ and ‘organisation of control’. Strategic awareness was considered an independent variable. Findings: The results showed positive correlations between strategic awareness and considered variables. Regression models developed by the authors proved statistically valid. The study evidences, that increasing employees’ strategic awareness stimulates their participation in goal-setting, contributes to the development of more comprehensive MCSs, or may even imply formalisation of management control. Research limitations: The study does not include an analysis of the extent to which employees find MCSs useful in their work. This will be considered in future research. Another possible extension of the project is to identify factors which enable the capturing of the dynamic character of MCSs and their changes over time. Practical implications: The knowledge of MCSs does not explain whether or not the strategic orientation of a company stimulates a need for MCS. Such knowledge may be important to managers who have to face Polish employees’ general aversion to control. Originality: The study contributes to the limited body of knowledge in a scope of relations between employees’ strategic awareness and control mechanisms in Polish mSMEs.

3

Joint and Several Liability of Competition Law Infringers in the Legislation of Central and Eastern European Member States

75%

Miskolczi Bodnár P. , Szuchy R.

Yearbook of Antitrust and Regulatory Studies

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2017

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tom 10(15)

85-110

EN

The study reviews the provisions of the Directive by, first, presenting its general rule – joint and several liability – and then its two exceptions, pointing out that albeit they contain similar solutions, these have different reasons in the case of leniency applicants obtained immunity from fines and small and medium-sized enterprises. The study examines whether the 11 CEE Member States prescribe joint and several liability, in principle, to cases where multiple persons cause harm jointly by an infringement of competition law. The study also analyses the position of an immunity recipient in national laws. During the examination, the study separates the position of the immunity recipient and the injured parties, as well as the position of the immunity recipient and other co-infringers, as is the case in the Directive. The study summarizes also national experiences with the implementation of the Damages Directive. It is a fact that the norms of the Directive have been implemented, and there is no deviation to jeopardize either the enforcement of claims for damages or the integrity of the internal market. Nevertheless, having established two separate exceptions, it would have been duly justified for the Commission to explain them in detail, considering their rules differ from each other. Noticeably, some CEE countries considered the difference unjustified and uniformly provided an opportunity for the co-infringer who compensated the harm of an injured party to submit a reimbursement claim against the immunity recipient and SMEs. Other CEE countries considered that they did not have the authority to do so. It would be worth reviewing the implementation of the exceptions to joint and several liabilities after a year, in conjunction with the issue of alternative dispute resolution. The study makes a proposal for an amendment of the Directive. Doctrinal views related to the SMEs exemption from joint and several liability draw attention to the fact that it is unfortunate if solutions designed in a relatively late stage of the legislative procedure do, in fact, later become a part of that directive. It would seem practical, for example, to declare that this exception shall be applied also to micro enterprises in relation to the compensation of harms caused by infringements of competition law. The Damages Directive requires, however, the implementation of this exception only with regard to small and medium-sized enterprises.

4

Knowledge management in micro, small and medium-sized enterprises. Case studies from Poznan county

63%

Kardasz B.

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tom Nr 68

47--59

EN

The publication presents the results of research about the level of knowledge management in micro, small and medium-sized enterprises from Poznan county and the awareness of entrepreneurs of how important it is for the proper functioning of their enterprises. After an initial introduction to knowledge management and division of knowledge into different types, the results of a survey conducted among twenty enterprises are presented. Businesses had the opportunity to select multiple choices in asked questions, but very often added their own comments based on their long-term experience. What is more, in the future research will include more enterprises also from other cities of the Greater Poland province.

PL

Niniejsza publikacja przedstawia wyniki badań na temat poziomu zarządzania wiedzą w mikro, małych i średnich przedsiębiorstwach z powiatu poznańskiego oraz świadomości właścicieli firm jak ważną rolę odgrywa ona do poprawnego funkcjonowania ich podmiotów gospodarczych. Po wstępnym wprowadzeniu w tą problematykę oraz podziale wiedzy na różne typy przedstawiono wyniki badania ankietowego przeprowadzonego wśród dwudziestu przedsiębiorstw. Przedsiębiorcy mieli możliwość dokonywania wielokrotnego wyboru w zadawanych pytaniach, niemniej jednak bardzo często dodawali własne komentarze bazując na swoim wieloletnim doświadczeniu. Warto nadmienić, iż w przyszłości badanie obejmie większą ilość przedsiębiorstw, również z innych regionów Województwa Wielkopolskiego.

5

Learning orientation, firm performance and market dynamism among MSMEs: an empirical study

63%

Wójcik-Karpacz A. , Karpacz J. , Pietruszka-Ortyl A.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2023

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tom z. 170

693--708

EN

Purpose: The aim of the paper is to identify learning orientation of micro-, small- and medium-sized enterprises (MSMEs) in technology parks (TPs) in Poland, and their performance which they gain in the context of the dynamism of the markets operated by them. Design/methodology/approach: This empirical study focuses on the quantitative analysis of data collected from MSMEs operating in technology parks in Poland. The study sample was composed of 182 enterprises. The two methods used for performing quantitative empirical research are: CAWI and PAPI. The conceptual framework for this research was a theory of dynamic capabilities. Findings: This study’s findings show that learning orientation is undoubtedly surveyed a MSMEs characteristic. This suggests that learning orientation is a universal phenomenon as it has features of different sizes of enterprises. Secondly, it was empirically proven that the way MSMEs were functioning in the market was neither radical nor conservative. These enterprises were rational to seek out and replace obsolete mental models. At the same time, most of them were operating in stable or moderately dynamic markets rather than in turbulent and uncertain environments. The other ones were operating in environments with slightly higher or lower volatility and uncertainty. Lastly, it was shown that the firm performance level is related to the number of employees. These findings are an argument for treating the number of employees as a non-financial measure of organisation’s development. Research implications: Replications and extensions of the current study should be directed to investigate the indirect effect of learning orientation on firm performance via moderating variable (i.e. market dynamism). At the same time, the size of enterprises may be taken into account as a control variable, for example, in the analysis of the relationship between learning orientation and firm performance. Originality/value: The research shows that LO is not a dichotomous resource.

6

Koncepcja mentalności kredytowej małego przedsiębiorcy T. Łuczki w rozwoju badań nad firmami sektora MSP

51%

Matejun M.

Zeszyty Naukowe Politechniki Poznańskiej. Organizacja i Zarządzanie

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2021

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tom Nr 83

97--114

PL

Celem artykułu jest prezentacja koncepcji mentalności kredytowej małego przedsiębiorcy wprowadzonej, ugruntowanej, zweryfikowanej empirycznie i upowszechnionej w literaturze polskiej przez T. Łuczkę oraz wskazanie jej roli w rozwoju badań nad przedsiębiorczością i firmami sektora MSP. Realizacji celu pracy poświęcono przegląd literatury, ze szczególnym uwzględnieniem opracowań i projektów badawczych inspirowanych koncepcją mentalności kredytowej małego przedsiębiorcy. Z przeprowadzonych analiz wynika, że koncepcja ta jest bardzo przydatna w opisie i interpretacji aktywności firm sektora MSP w zakresie zarządzania finansami oraz określonych zjawisk ekonomicznych (np. popytu rynkowego na kredyt bankowy). Stanowi ponadto istotną inspirację dla innych autorów do prowadzenia dalszych pogłębionych badań w obszarze przedsiębiorczości i zarządzania firmami sektora MSP. Jako główne kierunki tej inspiracji zidentyfikowano: 1) rozważania z zakresu identyfikacji, opisu i interpretacji specyfiki MSP, 2) badania w zakresie wpływu cech psychoosobowych przedsiębiorców i czynników behawioralnych oraz kulturowych na przedsiębiorczość i zarządzanie mikroprzedsiębiorstwami, małymi i średnimi przedsiębiorstwami, 3) analizy dotyczące barier działalności i rozwoju firm sektora MSP, a także 4) prace na temat przyczyn, uwarunkowań, przebiegu i skutków występowania tej specyficznej postawy w różnych rodzajach małych podmiotów gospodarczych. Jednocześnie przegląd literatury wskazuje, że w przyszłości spodziewać się można dalszych rozważań naukowych i otwierania kolejnych przestrzeni badawczych inspirowanych koncepcją mentalności kredytowej małego przedsiębiorcy T. Łuczki.

EN

The aim of the paper is to present the concept of the small entrepreneur’s credit mentality, which was introduced, grounded, empirically verified and popularized in Polish literature by T. Łuczka, and to indicate its role in the development of research on entrepreneurship and SME sector companies. This aim was achieved through a literature review, with particular emphasis on studies and research projects inspired by the concept of a small entrepreneur’s credit mentality. The analysis shows that this concept is very useful for describing and interpreting the financial management activities of SMEs and certain economic phenomena (e.g. market demand for bank credit). Moreover, it constitutes a significant inspiration for other authors to conduct further in-depth research in the area of entrepreneurship and small business management. The main directions of this inspiration were identified as: 1) considerations in the field of identification, description and interpretation of the specificity of SMEs, 2) studies in the field of the influence of psycho-personal characteristics of entrepreneurs and behavioral and cultural factors on entrepreneurship and small business management, 3) analyses concerning barriers to the activity and development of SMEs, as well as 4) works on the causes, conditions, course and effects of the presence of this specific attitude in various types of small economic entities. The literature review indicates that in the future we may expect further scientific considerations and the opening of new research areas inspired by T. Łuczka’s concept of the small entrepreneur’s credit mentality.

7

Umowa kredytu bankowego jako źródło finansowania mikro, małych i średnich przedsiębiorstw – uwagi prawno-ekonomiczne.

38%

Kubiński P.

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nr 2(59)

100-109

EN

Developing capital and financial markets create better and better conditions for raising funds to finance both current and investment activity for entrepreneurs. This is so in the Polish financial market too. In Poland almost every bank has in its offer products aimed at companies in the sector of the economy. It is a natural consequence of the development of the financial market. The dominant group of business entities are micro, small and medium-sized enterprises (SMEs), hence there is a need to cater for their needs. Banks, to maintain their market position and continue to be a major competitor in the segment of capital, must also take into account the needs of this sector. Entrepreneur of this type that starts a business, can be a great object of interest to the bank because of his potential to be a source of future revenue for the financial institution, if it is able to provide the customer with an appropriate level of services. It is therefore important for bank to construct an appropriate product offer for the SME sector. An important role in this area fulfils the bank credit agreement. In theory and practice we distinguish different types of loans. The borrower can use several types of credits at the same time. Many credits are of great use in starting and running a business in the SME sector. In the Polish financial market there are banks that have invested in a separate facilities designed exclusively for business customers. Increasing competition in the banking sector has led to situation that many banks have recognized the credit needs of micro, small and medium-sized businesses and created the appropriate packages of services for them. The aim of the Authors was a clear indication of the legal and economic aspects of the bank credit agreement, as an external finance means of development for SME sector.

PL

Rozwijające się rynki kapitałowe i finansowe stwarzają przedsiębiorcom coraz lepsze warunki do pozyskiwania środków na finansowanie działalności zarówno bieżącej, jak i inwestycyjnej. Tak jest również na polskim rynku finansowym. W Polsce praktycznie każdy bank ma w swojej ofercie produkty skierowane do firm z sektora gospodarki. Jest to naturalna konsekwencja rozwoju rynku finansowego. Dominującą grupą podmiotów gospodarczych są mikro, małe i średnie przedsiębiorstwa (sektor MSP), stąd konieczność wyjścia naprzeciw ich potrzebom. Banki, by utrzymać swą pozycję na rynku i być nadal liczącym się konkurentem w segmencie kapitałowym, muszą uwzględniać również potrzeby tego sektora. Przedsiębiorca tego typu, który rozpoczyna działalność gospodarczą, może być doskonałym obiektem zainteresowania dla banku, ponieważ jego potencjał stanowi źródło przyszłych dochodów dla instytucji finansowej, jeżeli będzie ona w stanie zapewnić klientowi odpowiedni poziom usług. Dlatego tak ważne jest skonstruowanie przez bank odpowiedniej oferty produktowej dla sektora MSP. Istotną rolę w tym zakresie spełnia umowa kredytu bankowego. W teorii i praktyce wyróżnia się różne rodzaje kredytów. Kredytobiorca może korzystać jednocześnie z kilku rodzajów kredytów. Wiele kredytów ma ogromne zastosowanie w podejmowaniu i prowadzeniu działalności gospodarczej w sektorze MSP. Na polskim rynku finansowym nie brakuje banków, które zainwestowały w odrębne placówki przeznaczone wyłącznie dla klientów biznesowych. Rosnąca konkurencja w sektorze bankowym sprawiła, że wiele banków dostrzegło potrzeby kredytowe mikro, małych i średnich firm i stworzyło dla nich odpowiednie pakiety usług. Celem Autorów było wyraźne wskazanie aspektów prawno-ekonomicznych umowy kredytu bankowego, jako zewnętrznego finansowego środka rozwoju przedsiębiorców sektora MSP.