Browsing by Author "Oleszko-Kurzyna, B."

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    Płynność finansowa jako kryterium oceny działaności przedsiębiorstwa
    (Видавництво Львівської політехніки, 2017-03-28) Oleszko-Kurzyna, B.; Uniwersytet Marii-Curie Skłodowskiej w Lublinie
    W gospodarce rynkowej zachowanie płynności finansowej ma ogromne znaczenie dla sprawnego funkcjonowania i rozwoju każdego przedsiębiorstwa. Dlatego badanie i ocena płynności finansowej należy do najistotniejszych zadań zarządzających przedsiębiorstwem. Celem artykułu jest ukazanie płynności finansowej w kontekście możliwości jej wykorzystania w ocenie działalności przedsiębiorstwa. Szczególną uwagę zwrócono na trudności jednoznacznej interpretacji samego pojęcia i oceny płynności finansowej oraz wskazanie różnych stanów płynności finansowej i ich potencjalnego oddziaływania na sytuację ekonomiczno-finansową przedsiębiorstwa. In the market economy, ensuring financial liquidity is vital for the proper functioning and development of each company. Therefore, testing and assessment of financial liquidity is one of the most important tasks in company management. This article aims to show that the financial liquidity can be used in the company’s assessment. Particular attention is paid to the difficulties regarding the interpretation of the concept “financial liquidity” and its assessment as well as presenting different types of financial liquidity and its potential impacts on the economic and financial condition of the company.
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    Сorporate social responsibility towards the environment – the involvement of polish enterprises in the implementation of the idea of CSR
    (Видавництво Львівської політехніки, 2014) Oleszko-Kurzyna, B.
    Розкрито важливість соціальної й екологічної складових у сучасних моделях управління підприємствами корпоративного типу. Наведено факторну значущість соціально-екологічних складових в оцінюванні різними інститутами ефективності функціонування сучасних підприємств. Систематизовано міжнародні стандарти і програми для формування соціально-орієнтованої концепції менеджменту; представлена участь польських підприємств в реалізації екологічного аспекту CSR. One of the desirable features that helps to succeed today, is to be a socially responsible company. CSR is a concept of enterprise management, which consists of a conscious, sustainable action oriented not only on financial profit and economic aspects, but also takes into account the needs and requirements of social and environmental matters connected with the company's environment. CSR covers a wide variety of stakeholder relations existing inside and outside of the company’s operation. The main area of corporate social responsibility is the environment protection. Corporate social responsibility means here ecological management. This includes activities in accordance with the adopted law, supports environmental awareness in the given surrounding, and also creates its own solutions to minimize the harmfulness of core business. All these elements do not function in isolation – they interlace to create a model of economic management which is responsible for the natural resources. In addition to the standards, programs, signs, promotion and other forms of environmental management, companies implement their own solutions to reduce harm done to the environment. These are mainly eco-offices, environmental education, waste management and eco-efficiency. The study shows the concept of corporate social responsibility with particular emphasis on environmental issues. It also presents the involvement of Polish enterprises in the implementation of environmental CSR. One of the most important factors that affects the dissemination of the idea is globalization. Companies do not operate in isolation, while facilitating the flow of goods, services, capital and technology makes them compete with the best companies. This factor was crucial in spreading CSR in Poland. Becoming members of such organizations as the OECD or the European Union, Polish companies are looking for much more modern methods of competition. One of them is the idea of CSR, increasingly common among companies that are leaders on the international scale. In Poland, corporate social responsibility has its own strengths and weaknesses. Undoubtedly the positive factor is growing society awareness that the company should be good and reliable partner to all stakeholders. Visible progress in the social aspect can be easily observed. Many companies go beyond their core business activities engaging themselves in some unusual segments like promoting culture, charity or supporting young talents. Slightly less developed is the area of CSR and employees. This may be related to some structural problems such as large unemployment and difficulties in finding jobs for young people. Significant progress was also made as far as the investors were interested in the concept of CSR. The proof is the growing number of companies issuing public reports which are of added value to the economic and financial reporting. Investors are more willing to invest their capital in socially responsible companies, as CSR is a tool to reduce risk. When it comes to environment protection as an area of CRS, it is still in Poland at the implementation stage. Just like in the "employees" area, almost all companies are trying to fulfill legal regulations concerning environment protection. However, in comparison to international companies, actions that go beyond the law are rather small – implemented mainly as eco-offices or promotion of environmental attitudes. Definitely there is a lack of the innovation factor which reorganizes production processes more efficiently in terms of raw materials and energy used. One area that needs improvement in the Polish community is low environmental awareness. Being environmentally friendly is still regarded as the fulfillment of legal norms, there is a lack of creativity in this area, especially in the field of new technologies. In conclusion, the idea of CSR in Poland is present in each area. However, an essential factor to stop further development is the fact that CSR is practiced mainly by larger entities, which represent only a small percentage of Polish enterprises. Entrepreneurs still see CSR as an expensive "investment", which cannot always afford. Moreover, CSR still raises a lot of controversy and is considered to be a mere marketing tool. Despite these objections, the greatest entities still plan to pursue the idea of CSR, and some intend to intensify efforts in this area. In this way they become a model for smaller companies, proving that CSR activities in the longer terms also provide measurable economic effects.