Biznes i ekonomia
CORPORATE FINANCIAL COMMUNICATION IN POLAND
Karol M. Klimczak, Marta Dynel, Anna Pikos
Companies listed in stock exchanges need to actively engage with investors but little research has been done into corporate communication practices in emerging markets. The goal of this book is to describe the textual communication between companies listed at the Warsaw Stock Exchange, equity analysts and investors. We present the results of three empirical studies of financial texts written in the Polish language: financial reports, letters to shareholders and sell-side analyst reports. The studies combine the methods of finance and language pragmatics to develop a rich picture of the causes and effects of financial communication. We contribute this study of communication in the Polish language to the growing literature on the role of language and communication in the functioning of financial markets. The first chapter contains the theory and concepts of corporate disclosure. The second chapter presents the country setting and the information environment in Poland. The third chapter discusses the characteristics of language used in financial texts. The final chapter presents empirical research that we carried out using content analysis methods, experiments and market-based research methods. The methodological workshop presented in this book can be used by students and researchers who study financial communication. The description of communication strategies can be useful for business people who work with companies in Poland.
Corporate Governance in the Banking Sector
Piotr Urbanek
The scientific editor and co-authors of this book have undertaken a very ambitious and difficult task. It is not easy to examine developments in the banking and financial sectors from the holistic perspective, which combines the approach of institutional and law economics. The co-authors of the book have undertaken this task in a highly commendable manner. The result is an excellent monograph, the contents of which constitute a very important voice in the debate on regulation of the banking sector and corporate governance. The advantage of the book is that it was prepared in English, which is an important factor in promoting the works of the co-authors abroad. The book makes for thought-provoking, useful reading, both for researchers and students of economics, as well as lawyers dealing with regulations in the financial sector, policy-makers, and journalists. The book that we would like to recommend to you refers to current developments observed in both the Polish and global economy. It is one of the first titles on the Polish market dedicated to assessment of the role of mechanisms of corporate governance in the banking sector.
Corporate Governance in the Banking Sector
Piotr Urbanek
The scientific editor and co-authors of this book have undertaken a very ambitious and difficult task. It is not easy to examine developments in the banking and financial sectors from the holistic perspective, which combines the approach of institutional and law economics. The co-authors of the book have undertaken this task in a highly commendable manner. The result is an excellent monograph, the contents of which constitute a very important voice in the debate on regulation of the banking sector and corporate governance. The advantage of the book is that it was prepared in English, which is an important factor in promoting the works of the co-authors abroad. The book makes for thought-provoking, useful reading, both for researchers and students of economics, as well as lawyers dealing with regulations in the financial sector, policy-makers, and journalists. The book that we would like to recommend to you refers to current developments observed in both the Polish and global economy. It is one of the first titles on the Polish market dedicated to assessment of the role of mechanisms of corporate governance in the banking sector.
Corporate governance w bankach. Teoria i praktyka
Monika Marcinkowska
Kwestie specyfiki władztwa korporacyjnego w bankowości podejmowane były dotąd relatywnie rzadko. W ubiegłym wieku ukazało się niewiele publikacji na ten temat, dopiero w obecnym stuleciu nadano większą rangę tej problematyce. Szczególnie istotnym impulsem do rozwoju badań w tym obszarze był globalny kryzys finansowy zapoczątkowany na amerykańskim rynku kredytów hipotecznych, a rozprzestrzeniony niemal na cały świat (m.in. poprzez powiązania kapitałowe i organizacyjne instytucji finansowych oraz globalny handel instrumentami finansowymi – często o skomplikowanej konstrukcji i trudnym do oszacowania ryzyku). Powyższe zagadnienia stanowiły główną motywację przeprowadzenia badań, których pokłosiem jest niniejsza monografia. Jej celem jest poznanie mechanizmów ładu korporacyjnego i ocena ich znaczenia w bankach, a w konsekwencji - opracowanie całościowego modelu władztwa korporacyjnego w tych instytucjach. Praca oparta jest na obszernych studiach literaturowych, które stanowiły inspirację do przeprowadzenia własnych badań empirycznych, obejmujących reprezentantów polskiego sektora bankowego (zarówno banki komercyjne, jak i spółdzielcze).
Corporate governance w bankach. Teoria i praktyka
Monika Marcinkowska
Kwestie specyfiki władztwa korporacyjnego w bankowości podejmowane były dotąd relatywnie rzadko. W ubiegłym wieku ukazało się niewiele publikacji na ten temat, dopiero w obecnym stuleciu nadano większą rangę tej problematyce. Szczególnie istotnym impulsem do rozwoju badań w tym obszarze był globalny kryzys finansowy zapoczątkowany na amerykańskim rynku kredytów hipotecznych, a rozprzestrzeniony niemal na cały świat (m.in. poprzez powiązania kapitałowe i organizacyjne instytucji finansowych oraz globalny handel instrumentami finansowymi – często o skomplikowanej konstrukcji i trudnym do oszacowania ryzyku). Powyższe zagadnienia stanowiły główną motywację przeprowadzenia badań, których pokłosiem jest niniejsza monografia. Jej celem jest poznanie mechanizmów ładu korporacyjnego i ocena ich znaczenia w bankach, a w konsekwencji - opracowanie całościowego modelu władztwa korporacyjnego w tych instytucjach. Praca oparta jest na obszernych studiach literaturowych, które stanowiły inspirację do przeprowadzenia własnych badań empirycznych, obejmujących reprezentantów polskiego sektora bankowego (zarówno banki komercyjne, jak i spółdzielcze).
Corporate governance w sektorze bankowym. Lekcje z upadku banku Lehman Brothers
Emilia Klepczarek
Prezentowana książka jest pierwszą tego typu publikacją na polskim rynku wydawniczym, która zawiera kompleksową analizę roli corporate governance w sektorze finansowym i pokazuje, w jaki sposób nieefektywność nadzoru korporacyjnego stała się przyczyną kryzysu w sektorze bankowym na przykładzie Lehman Brothers. Studium przypadku dotyczące właśnie tego banku inwestycyjnego pozwoliło na sformułowanie ważnych wniosków, które wskazują na źródła kryzysu finansowego zarówno w skali makroekonomicznej, jak i w skali pojedynczego podmiotu gospodarczego.
Corporate governance w sektorze bankowym. Lekcje z upadku banku Lehman Brothers
Emilia Klepczarek
Prezentowana książka jest pierwszą tego typu publikacją na polskim rynku wydawniczym, która zawiera kompleksową analizę roli corporate governance w sektorze finansowym i pokazuje, w jaki sposób nieefektywność nadzoru korporacyjnego stała się przyczyną kryzysu w sektorze bankowym na przykładzie Lehman Brothers. Studium przypadku dotyczące właśnie tego banku inwestycyjnego pozwoliło na sformułowanie ważnych wniosków, które wskazują na źródła kryzysu finansowego zarówno w skali makroekonomicznej, jak i w skali pojedynczego podmiotu gospodarczego.
Corporate governance w sektorze bankowym. Lekcje z upadku banku Lehman Brothers
Emilia Klepczarek
Prezentowana książka jest pierwszą tego typu publikacją na polskim rynku wydawniczym, która zawiera kompleksową analizę roli corporate governance w sektorze finansowym i pokazuje, w jaki sposób nieefektywność nadzoru korporacyjnego stała się przyczyną kryzysu w sektorze bankowym na przykładzie Lehman Brothers. Studium przypadku dotyczące właśnie tego banku inwestycyjnego pozwoliło na sformułowanie ważnych wniosków, które wskazują na źródła kryzysu finansowego zarówno w skali makroekonomicznej, jak i w skali pojedynczego podmiotu gospodarczego.
Corporate wellness w organizacji. Uwarunkowania, model wymiarów działań, możliwości rozwoju
Marzena Syper-Jędrzejak
Corporate wellness to zarówno filozofia zarządzania, jak i zbiór konkretnych instrumentów wspierających dobrostan pracowników w przedsiębiorstwie. Podejście to zyskuje w ostatnich latach na popularności, zwłaszcza w kontekście warunków rynku pracownika oraz konieczności zabiegania o pozyskanie i zatrzymanie wykwalifikowanych zasobów ludzkich w firmie. Dotyczy ono nie tylko korporacji komercyjnych, lecz także instytucji publicznych. Monografia powstała na podstawie studiów literaturowych i badań przeprowadzonych przez autorkę w wybranym uniwersytecie publicznym. Jest próbą odpowiedzi na pytanie, z jakich elementów powinny składać się działania corporate wellness, aby kompleksowo odpowiadać na potrzeby pracowników oraz jak je wprowadzać i integrować ze sobą w spójny program. Omówiono funkcjonowanie modelu wymiarów wellness w badanej organizacji, a także w jaki sposób poszczególne elementy oferty wellness są wykorzystywane i oceniane przez pracowników. W publikacji zaprezentowano ponadto interesujące rozwiązania z zakresu corporate wellness, które mogą być stosowane w przedsiębiorstwach różnego typu.
Corporate wellness w organizacji. Uwarunkowania, model wymiarów działań, możliwości rozwoju
Marzena Syper-Jędrzejak
Corporate wellness to zarówno filozofia zarządzania, jak i zbiór konkretnych instrumentów wspierających dobrostan pracowników w przedsiębiorstwie. Podejście to zyskuje w ostatnich latach na popularności, zwłaszcza w kontekście warunków rynku pracownika oraz konieczności zabiegania o pozyskanie i zatrzymanie wykwalifikowanych zasobów ludzkich w firmie. Dotyczy ono nie tylko korporacji komercyjnych, lecz także instytucji publicznych. Monografia powstała na podstawie studiów literaturowych i badań przeprowadzonych przez autorkę w wybranym uniwersytecie publicznym. Jest próbą odpowiedzi na pytanie, z jakich elementów powinny składać się działania corporate wellness, aby kompleksowo odpowiadać na potrzeby pracowników oraz jak je wprowadzać i integrować ze sobą w spójny program. Omówiono funkcjonowanie modelu wymiarów wellness w badanej organizacji, a także w jaki sposób poszczególne elementy oferty wellness są wykorzystywane i oceniane przez pracowników. W publikacji zaprezentowano ponadto interesujące rozwiązania z zakresu corporate wellness, które mogą być stosowane w przedsiębiorstwach różnego typu.
Cost Management in Business Activity
Karolina Rybicka
The aim of the work is to present – based on literature studies – definitions and issues connected with cost accounting and indication of key instruments of cost management in modern enterprises. There are used in the work following research methods: literature research as well as case studies. The first chapter of the work contains an introduction to management accounting and cost management. There are presented here considerations connected with the accounting system in the management of a modern enterprise. This chapter also presents the differences between financial accounting and management accounting. The attention was paid to the functions of management accounting in business units. Next, the trends in modern management accounting are presented, including particular emphasis on the use of modern IT technologies in cost management, and the main trends in modern accounting and cost management are presented. The second chapter is devoted to the concept and classification of costs. It attempts to explain the basic concepts related to the cost category and discusses the basic cost definitions. Subsequently, the classification of costs for reporting purposes and for various criteria for management purposes is presented. The third chapter covers issues related to the cost calculation of production. Introductory considerations have been made regarding the issue of determining production costs in the basic variants of cost accounting. The concept of cost calculation of manufactured goods or services was introduced. Subsequently, the basic types of traditional calculation are characterized – process costing and job costing. This characteristic has been enriched with practical examples. Chapter four discusses costing models. The main aspects of the full and variable cost accounting and their impact on the financial results of business units were discussed. The rest of this chapter introduces the main ideas of multi-step and multi-block costing to move on to the costing considerations under the activitybased costing concept. Practical examples are provided with each of these costing models. The fifth chapter deals with the application of cost accounting in management processes of economic units. The influence of the application of management accounting instruments on short-term decisions is presented. The issues related to the break-even point analysis, price decisions and decisions such as “make or buy” were discussed. In the sixth chapter, an attempt was made to explain the essence of costs in planning and control processes in the enterprise. The traditional cost budgeting process was discussed, the main assumptions of the budget, the so-called “Master budget” in a manufacturing company. The concept of Beyond Budgeting was also indicated as an alternative to the traditional management method in a modern enterprise. Chapter seven deals with selected aspects of contemporary cost accounting concepts. The chapter’s considerations focus on the most common types of modern cost accounting. Concepts such as: product life cycle costing, target costing and kaizen costing, ABM concept, JiT systems, quality costing, value chain analysis, logistics costing and a balanced scorecard are presented here. The monograph is intended for students, postgraduate students in accounting and management, and practitioners who deal with cost management processes, including IT technologies. However, due to the great versatility of considerations, the book can be addressed to a relatively wide audience who want to expand their existing knowledge in the field of cost management.
Cost Management in Business Activity
Karolina Rybicka
The aim of the work is to present – based on literature studies – definitions and issues connected with cost accounting and indication of key instruments of cost management in modern enterprises. There are used in the work following research methods: literature research as well as case studies. The first chapter of the work contains an introduction to management accounting and cost management. There are presented here considerations connected with the accounting system in the management of a modern enterprise. This chapter also presents the differences between financial accounting and management accounting. The attention was paid to the functions of management accounting in business units. Next, the trends in modern management accounting are presented, including particular emphasis on the use of modern IT technologies in cost management, and the main trends in modern accounting and cost management are presented. The second chapter is devoted to the concept and classification of costs. It attempts to explain the basic concepts related to the cost category and discusses the basic cost definitions. Subsequently, the classification of costs for reporting purposes and for various criteria for management purposes is presented. The third chapter covers issues related to the cost calculation of production. Introductory considerations have been made regarding the issue of determining production costs in the basic variants of cost accounting. The concept of cost calculation of manufactured goods or services was introduced. Subsequently, the basic types of traditional calculation are characterized – process costing and job costing. This characteristic has been enriched with practical examples. Chapter four discusses costing models. The main aspects of the full and variable cost accounting and their impact on the financial results of business units were discussed. The rest of this chapter introduces the main ideas of multi-step and multi-block costing to move on to the costing considerations under the activitybased costing concept. Practical examples are provided with each of these costing models. The fifth chapter deals with the application of cost accounting in management processes of economic units. The influence of the application of management accounting instruments on short-term decisions is presented. The issues related to the break-even point analysis, price decisions and decisions such as “make or buy” were discussed. In the sixth chapter, an attempt was made to explain the essence of costs in planning and control processes in the enterprise. The traditional cost budgeting process was discussed, the main assumptions of the budget, the so-called “Master budget” in a manufacturing company. The concept of Beyond Budgeting was also indicated as an alternative to the traditional management method in a modern enterprise. Chapter seven deals with selected aspects of contemporary cost accounting concepts. The chapter’s considerations focus on the most common types of modern cost accounting. Concepts such as: product life cycle costing, target costing and kaizen costing, ABM concept, JiT systems, quality costing, value chain analysis, logistics costing and a balanced scorecard are presented here. The monograph is intended for students, postgraduate students in accounting and management, and practitioners who deal with cost management processes, including IT technologies. However, due to the great versatility of considerations, the book can be addressed to a relatively wide audience who want to expand their existing knowledge in the field of cost management.
Cost Management in Business Activity
Karolina Rybicka
The aim of the work is to present – based on literature studies – definitions and issues connected with cost accounting and indication of key instruments of cost management in modern enterprises. There are used in the work following research methods: literature research as well as case studies. The first chapter of the work contains an introduction to management accounting and cost management. There are presented here considerations connected with the accounting system in the management of a modern enterprise. This chapter also presents the differences between financial accounting and management accounting. The attention was paid to the functions of management accounting in business units. Next, the trends in modern management accounting are presented, including particular emphasis on the use of modern IT technologies in cost management, and the main trends in modern accounting and cost management are presented. The second chapter is devoted to the concept and classification of costs. It attempts to explain the basic concepts related to the cost category and discusses the basic cost definitions. Subsequently, the classification of costs for reporting purposes and for various criteria for management purposes is presented. The third chapter covers issues related to the cost calculation of production. Introductory considerations have been made regarding the issue of determining production costs in the basic variants of cost accounting. The concept of cost calculation of manufactured goods or services was introduced. Subsequently, the basic types of traditional calculation are characterized – process costing and job costing. This characteristic has been enriched with practical examples. Chapter four discusses costing models. The main aspects of the full and variable cost accounting and their impact on the financial results of business units were discussed. The rest of this chapter introduces the main ideas of multi-step and multi-block costing to move on to the costing considerations under the activitybased costing concept. Practical examples are provided with each of these costing models. The fifth chapter deals with the application of cost accounting in management processes of economic units. The influence of the application of management accounting instruments on short-term decisions is presented. The issues related to the break-even point analysis, price decisions and decisions such as “make or buy” were discussed. In the sixth chapter, an attempt was made to explain the essence of costs in planning and control processes in the enterprise. The traditional cost budgeting process was discussed, the main assumptions of the budget, the so-called “Master budget” in a manufacturing company. The concept of Beyond Budgeting was also indicated as an alternative to the traditional management method in a modern enterprise. Chapter seven deals with selected aspects of contemporary cost accounting concepts. The chapter’s considerations focus on the most common types of modern cost accounting. Concepts such as: product life cycle costing, target costing and kaizen costing, ABM concept, JiT systems, quality costing, value chain analysis, logistics costing and a balanced scorecard are presented here. The monograph is intended for students, postgraduate students in accounting and management, and practitioners who deal with cost management processes, including IT technologies. However, due to the great versatility of considerations, the book can be addressed to a relatively wide audience who want to expand their existing knowledge in the field of cost management.
Cost Management in Business Activity
Karolina Rybicka
The aim of the work is to present – based on literature studies – definitions and issues connected with cost accounting and indication of key instruments of cost management in modern enterprises. There are used in the work following research methods: literature research as well as case studies. The first chapter of the work contains an introduction to management accounting and cost management. There are presented here considerations connected with the accounting system in the management of a modern enterprise. This chapter also presents the differences between financial accounting and management accounting. The attention was paid to the functions of management accounting in business units. Next, the trends in modern management accounting are presented, including particular emphasis on the use of modern IT technologies in cost management, and the main trends in modern accounting and cost management are presented. The second chapter is devoted to the concept and classification of costs. It attempts to explain the basic concepts related to the cost category and discusses the basic cost definitions. Subsequently, the classification of costs for reporting purposes and for various criteria for management purposes is presented. The third chapter covers issues related to the cost calculation of production. Introductory considerations have been made regarding the issue of determining production costs in the basic variants of cost accounting. The concept of cost calculation of manufactured goods or services was introduced. Subsequently, the basic types of traditional calculation are characterized – process costing and job costing. This characteristic has been enriched with practical examples. Chapter four discusses costing models. The main aspects of the full and variable cost accounting and their impact on the financial results of business units were discussed. The rest of this chapter introduces the main ideas of multi-step and multi-block costing to move on to the costing considerations under the activitybased costing concept. Practical examples are provided with each of these costing models. The fifth chapter deals with the application of cost accounting in management processes of economic units. The influence of the application of management accounting instruments on short-term decisions is presented. The issues related to the break-even point analysis, price decisions and decisions such as “make or buy” were discussed. In the sixth chapter, an attempt was made to explain the essence of costs in planning and control processes in the enterprise. The traditional cost budgeting process was discussed, the main assumptions of the budget, the so-called “Master budget” in a manufacturing company. The concept of Beyond Budgeting was also indicated as an alternative to the traditional management method in a modern enterprise. Chapter seven deals with selected aspects of contemporary cost accounting concepts. The chapter’s considerations focus on the most common types of modern cost accounting. Concepts such as: product life cycle costing, target costing and kaizen costing, ABM concept, JiT systems, quality costing, value chain analysis, logistics costing and a balanced scorecard are presented here. The monograph is intended for students, postgraduate students in accounting and management, and practitioners who deal with cost management processes, including IT technologies. However, due to the great versatility of considerations, the book can be addressed to a relatively wide audience who want to expand their existing knowledge in the field of cost management.
Agnieszka Kubicka-Błońska
Nie ma żadnej przesady w stwierdzeniu, że Córka Króla Agnieszki Kubickiej-Błońskiej jest książką niezwykłą. Napisana w formie wywiadu, odkrywa przed nami dość pogmatwane i burzliwe dzieje głównej bohaterki – Hanny Wiktorowicz. Wrocławski dom dla kobiet, poetycko zwany „Wiosną”, stanowi miejsce, w którym – niczym kwiaty po długiej, mrocznej zimie – rodzą się nowe możliwości, nowe szanse, nowe nadzieje. Historię Hanny, założycielki domu, poznajemy stopniowo, odkrywając – pod zewnętrzną warstwą zdarzeń i okoliczności – głębsze motywy i przyczyny jej zachowań, a zwłaszcza problem z niskim poczuciem własnej wartości. Dzięki zdumiewającej przenikliwości psychologicznej, z jaką te zdarzenia są opisane, każdy z nas może w nich, jak w zwierciadle, ujrzeć kawałek swojej własnej historii i lepiej zrozumieć głębię zranień, które prowadzą do określonego sposobu reagowania. Nasza bohaterka pochodzi z rozbitej rodziny – odejście ojca zostawiło ślad w psychice i na długo zaważyło na jej relacjach osobistych. Przychodzi jednak czas – nie od razu, lecz stopniowo – kiedy jej życie i postrzeganie siebie samej zaczyna się zmieniać. Proces ten rozpoczyna się wraz z otwarciem się na poznanie najważniejszej Osoby w jej życiu – Boga. Relacja z Nim i to, czego w niej doświadcza, prowadzą ją do odbudowania zniszczonego wcześniej poczucia własnej wartości. Zmagająca się przez lata z odrzuceniem, odnajduje Ojca i wraz z Nim tożsamość córki – Córki Króla. Agnieszka Kubicka-Błońska - doradca do spraw zarządzania zespołem, trener oraz coach. Założycielka firmy szkoleniowej „Centrum Rozwoju” oraz Smart Clubu Szkoły Przedsiębiorczości dla Dzieci i Młodzieży. Wierzy w biznes oparty na trwałych wartościach, w którym liczy się szacunek, etyka i drugi człowiek. Dlatego zawsze pracuje z pasją i zaangażowaniem. Jest autorką szkoleń rozwojowych (m.in. „Jak zbudować poczucie własnej wartości”, „Odkryj swój potencjał”). W 2013 r. wydała swoją debiutancką książkę – powieść psychologiczną Wbrew nadziei. W jej prywatnym życiu pełnię szczęścia stanowią głębokie, dobre relacje z bliskimi – Bogiem, rodziną, przyjaciółmi, współpracownikami.
Sameer Paradkar
An architect attends multiple interviews for jobs or projects during the course of his or her career. This book is an interview resource created for designers, consultants, technical, solution, domain, enterprise, and chief architects to help them perform well in interview discussions and launch a successful career. The book begins by providing descriptions of architecture skills and competencies that cover the 12 key domains, including 350+ questions relating to these domains. The goal of this book is to cover all the core architectural domains. From an architect’s perspective, it is impossible to revise or learn about all these key areas without a good reference guide – this book is the solution. It shares experiences, learning, insights, and proven methodologies that will benefit practitioners, SMEs, and aspirants in the long run. This book will help you tackle the NFR domain, which is a key aspect pertaining to architecting applications.It typically takes years to understand the core concepts, fundamentals, patterns, and principles related to architecture and designs. This book is a goldmine for the typical questions asked during an interview and will help prepare you for success!