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Revision of Performance Measurement Tools and Methods

R eferences Bhimani, A. (1993). Performance Measures in UK Manufacturing Companies: The State of Play. Management Accounting, 71(11). Bititci, U.S., Neely, A., Turner, T. (2006). Integrated Performance Systems: Structure and Dynamics. In A. Neely (Ed.), Business Performance Measurement. Theory and Practice, Cambridge: Cambridge University Press. Bourguignion, A. Malleret, V. Norreklit, H. (2004). The American Balanced Scorecard versus the French Tableau de Bord: The Ideological Dimension. Management Accounting Research. Chiapello, E. Lebas

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Evaluation and Measurement in Local Public administration

References Bőhm, Antal (1988), Successful settlements. Budapest: Agroinfo Eliassen, Kjell and Kooiman, Jan (1997): Managing Public Organizations. SAGE Publications, London. Ghobadian, Abby and Ashworth, John (1994) Performance Measurement in Local Government - Concept and Practice, International Journal of Operations & Production Management, Vol. 14 Iss: 5, pp.35 - 51. Hajnal, György (2008): Advancing available knowledge on Hungarian policy failures, Budapest: KSZK Johnsen, Åge (2005), What Does

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Value Added Intellectual Coefficient (VAIC™) as a Tool of Performance Measurement

destroy value?, “Measuring Business Excellence”, vol. 8, no. 1. Schneider U. (1998), The Austrian approach to the measurement of intellectual potential, at: http://users.austro.net/measuringip/OPapers/Schneider/Canada/theoreticalframework.html (13.09.2013). Shiu H.-J. (2006), The application of the value added intellectual coefficient to measure corporate performance: evidence from technological firms, “International Journal of Management”, vol. 23, no. 2. Stahle P., Stahle S., Aho S. (2011), Value added intellectual

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The Role of Exchange Rates in the Stock Price Development of Chemical Companies in the Visegrad Four Countries

References Abbasi, G.R., Mohammadi, H.M., Chaharded, O.M. (2015), The Study of the Effects of Exchange Rate Fluctuations on Petrochemical Industry Return in Tehran Stock Exchange , “European Online Journal of Natural and Social Sciences”, Skripta s.r.o., Prague, Vol. 4, No. 1. Adler, M., Dumas, B. (1984), Exposure to currency risk: Definition and measurement, “Financial Management”, Wiley, Toronto, Vol. 13. Akay, G.H., Cifter, A. (2014), Exchange rate exposure at the firm and industry levels: Evidence from Turkey, “Economic Modelling

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Project management and presentation of information in financial statements - company performance measurement or project performance measurement

Project management and presentation of information in financial statements - company performance measurement or project performance measurement

Realization of projects is such form of operation which in the recent years - in the age of globalization of economy and growing competition - has become more and more significant, both in Poland and worldwide. The value and the number of projects realized are gradually growing and include not only the branches traditionally related to such form of operation (e.g. construction and IT industry) but in practice all fields of our life. A necessary element that determines the success of project realization is timely information which also needs to be reliable and useful. The source of such information is the accounting system composed of two subsystems: financial accounting (focused on the external recipient of the information) and management accounting (providing information to internal recipients).

One of the basic determinants of creating information for external recipients (such as investors, banks, insurance companies, treasury administration organs etc.) is comparability. Keeping it influences the quality of information regarding project activity taken from financial reports created according to the selected regulations of accounting (e.g. IAS/IFRS, US GAAP and the PL GAAP).

The aim of the article is to draw the attention to the problems related to the presentation of the operational result in case of companies realizing projects contained in a financial report. The article is of discursive nature since the issues that it deals with usually depend on what given solution is selected by a unit in question. Moreover, some of the areas are subject to detailed regulations of the balance law (both domestically - the Act on Accounting and PL GAAP No. 3, and internationally - IAS/IFRS). However, their application may lead to ‘blurring’ a realistic and true picture of the capital and financial situation of a company realizing long-term projects.

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A Causal Model of Consumer-Based Brand Equity

measurement models. Journal of Business Research 61(12): 1203–1218. Dillon, W. R.; Madden, T. J.; Kirmani, A.; Mukherjee, S. (2001). Understanding what’s in a brand rating: a model for assessing brand and attribute effects and their relationship to brand equity. Journal of Marketing Research 38(4): 415–430. Edwards, J. R.; Bagozzi, R. (2000). On the nature and direction of relationships between constructs and measures. Psychological Methods 5(2): 155–174. Erdem, T.; Swait, J. (1998). Brand equity as a signaling phenomenon. Journal of Consumer

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Poland’s Innovativeness Against The Background Of EU Countries (Recent Research Results) / Innowacyjność Polski Na Tle Krajów Ue (Najnowsze Wyniki Badań)

Abstract

Innovativeness in Europe has been a formulated goal of the EU since the Lisbon Strategy. One of the goals of the new Europe 2020 Strategy is smart growth, i.e. growth based on knowledge and innovation. This requires improving the quality of education and research results, the transfer of knowledge and innovations between countries, and broader commercialization of research results. Hence, the measurement of innovation evolves in order to reflect the factors that determine the level of innovativeness of economies. The purpose of this paper is to present the level of Poland’s innovativeness against the background of the EU countries, using the SII (Summary Innovation Index).

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Measurement of Intellectual Capital as Exemplified by Methods of Groups Based on the Roa Indicator and on Market Capitalization

Abstract

The concept of a knowledge-based economy is a relatively new topic, but it does not mean that the previous economies did not use knowledge. For many years, knowledge formed the basis of any economy, it was a factor that set the pace of each of them, but just nit is making a significant impact on the entrepreneurial environment, and more. Inherent KBE is the concept of intellectual capital. The article raises both theoretical approaches towards the concept of intellectual capital, and points to the importance (from the point of view of managing this intangible value in the company) -of measuring intellectual capital. The process of good management of the value of intangible assets must be supported by knowledge about, e. g.,its size, value, etc. The authors focus on presenting methods of measuring intellectual capital from two groups of methods by the classification made by K. E. Sveiby, who is considered one of the fathers of the IC concept. The goal of the article is to compare methods from these two groups in terms of their flaws and advantages as regards preparing business analysis. This is done through presentation of the topic, including the concept and methods of intellectual capital measurement, which was based on the review of the literature.Furthermore, based on financial statements of companies from the WIG- oil&gas index and WIG- food industry indexwaysof interpreting the final results are presented.

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Measurement and Assessment of Effectiveness of Auxiliary Processes of Production in Management of the Cement Industry Companies

Abstract

In the paper, there has been discussed the problem of measurement and assessment of effectiveness of auxiliary processes [Kaplan: 2001, Porter: 1985] of production in the enterprise of the cement industry operating in international markets. The applied research method is literature studies and the case study, which will allow for the accomplishment of the objective of the paper which is the parameterization and assessment of costs of ancillary activities of production in the area of maintenance.

The paper is important and up-to-date since auxiliary processes of production generate high costs, therefore, they should be within the area of interest of managerial staff of these companies.

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Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations

Abstract

This study is aimed at determining how the financial data of public benefit organizations (PBOs) affects donations received by them and if the donors use financial and non-financial information in order to donate. In order to achieve our aim we used different methods of research: quantitative research (econometric model and survey) and qualitative research (laboratory test). The research allowed us to draw the conclusion that Polish donors make very limited use of PBOs’ financial statements in the donation process and that non-financial information plays greater role for donors in making decisions to give charitable donations. The most important information is the organization's goals and descriptions of its projects. At the same time, many donors stated that they donated under the influence of people they knew. This article fits into the scope of world research on PBOs and uses the concept of civil society.

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