http://hdl.handle.net/11089/5863 2026-04-05T07:05:21Z http://hdl.handle.net/11089/16125 Wpływ rezerw na zobowiązania na dźwignię finansową przedsiębiorstwa Duraj, Agnieszka Natasza The main goal of this paper is to present the influence of provisions and accruals and deferred income on the financial leverage and the capital structure of an enterprise. Each of this categories has a complex character and it is shaped under an influence of different factors. Their common characteristic is the fact that they are shown in the company’s balance - sheet and they have been established to accomplish definite goals in the future. The provisions are composed primarily of provisions for the deferred income tax, retirement and other benefits and the remaining provisions, which include, for instance, reserves due to the past events caused by restructuring. The main goal of provisions is updating the company’s debt value. These provisions are, thus, connected with a future outlay, which is probable enough on the balance - sheet day to be shown in the balance - sheet. Provisions are classified according to the type of a liability they concern among the remaining and even the main operating costs, financial costs or extraordinary losses. Provisions connected with main operating costs should be established only in exceptional circumstances and, hence, when they concern the really incurred costs. In this case such provision is used to cover a change in deferred cost and accruals. Praca naukowa finansowana ze środków budżetowych na naukę w latach 2005-2007 jako projekt badawczy nr 1 H02C 014 28 pt. „Wpływ rezerw finansowych na politykę dywidendy i wypłacalność przedsiębiorstwa” oraz powstała w związku z realizowanymi w 2005 r. badaniami własnymi w ramach przyznanego grantu rektora Uniwersytetu Łódzkiego nr 505/604. 2008-01-01T00:00:00Z http://hdl.handle.net/11089/16124 Wyplata dywidendy i praktyka nabywania oraz umarzania akcji własnych a wartość przedsiębiorstwa Duraj, Agnieszka Natasza The main goal of this paper is to present the essence of share repurchase and dividend policy at the public companies and their influence on the value of an enterprise. The buyback can be considered as a form оГ dividend payout. Implementation of the dividend policy in joint slock companies listed on the Stock Exchange is a resultant of many diverse factors, which have their roots in the situation prevailing in the products and service markets, the company’s financial and property situation and its profitability. Moreover in this paper is presented the market reaction to stock repurchase programs and dividend initiation, as well how to show the share repurchase in the financial statement of an enterprise - especially in the balance sheet - according to polish accounting law. Praca naukowa finansowana ze środków budżetowych na naukę w latach 2005-2007 jako projekt badawczy nr 1 H02C 014 28, pt. „Wpływ rezerw finansowych na politykę dywidendy i wypłacalność przedsiębiorstwa” oraz powstała w związku z realizowanymi w 2005 r. badaniami własnymi w ramach grantu przyznanego przez rektora Uniwersytetu Łódzkiego nr 505/604. 2008-01-01T00:00:00Z http://hdl.handle.net/11089/16117 Mikroekonomiczne czynniki kształtujące rynkową wartość płynności finansowej przedsiębiorstwa Burzykowska, Magdalena The main purpose of this report is to appear microeconomics factors which creates market value of financial liquidity. There are among microeconomics factors: stocks, current receivables, liquidity assets, current liabilities and working capital. The enterprise has got directly influence on the deterrents of financial liquidity and may create not only their level but also financial advantages for partners (workers, deliverers, owners, shareholders etc.). 2008-01-01T00:00:00Z http://hdl.handle.net/11089/16116 Analiza kosztów jakości i środowiskowych w przedsiębiorstwach przemysłowych Fajczak-Kowalska, Anita The results of an analysis of the costs of quality and environmental in two companies with the similar product line has been presented. In the first part of this article has been presented empirical data and the index analysis of the factory of tools “PAFANA” SA at Pabianice. In the second part there has been described, the profile of empirical data and the index analysis of the factory of piston rings “PRIMA” SA. The evidences have confirmed many positive results of quality management in both companies. 2008-01-01T00:00:00Z