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Subject and purpose of work: The subject of the article is an analysis of the state aid rules by state authorities in the context of calculating the amount of state aid. This problem was discussed on the basis of a relatively new form of assistance repayable instruments. The aim of this article is to identify the noncompliance of the rules generally applicable to the rules for repayable support. Materials and methods: In order to achieve the objectives set, the analysis of the identified problems was based on non-reactive research involving the assessment of available information. It included studies of normative acts, literature of the subject and reports and analyzes. Results: It has been identified that the current form of act on State aid cases does not take into account the specific nature of aid calculation under return instruments, which is that the final value of the state aid is known only after the repayment of the financial instrument. Conclusions: The legislator should adjust the law on proceedings in state aid cases, the more frequently used form of State intervention is repayable finance. The current practice differs from the literal wording of the provisions in question and should therefore be amended to adapt the provisions to this form of aid.
The article deals with the application of modular production sites in terms of small machinery production. Documents practically work output for breast work processed in different software systems.
Subject and purpose of work: The aim of this article is to present the most important aspects related to the functioning of small and medium-sized enterprises (SMEs) in the Euroregion Sprewa-Nysa-Bóbr, as well as to indicate the objectives and priorities regarding its support. Materials and methods: The paper utilized official statistics, existing legal regulations and information presented in the plan of action and development for the Euroregion Sprewa-Nysa-Bóbr for the years 2014-2020. Results: The important role of SMEs in the Euroregion’s socio-economic development is determined by the fact that they constitute more than 99.9% of all enterprises. In the years 2006-2013, the number of SMEs in the region increased by 3.3%, while the number of large companies decreased by 15.4%. The Euroregion pursues an active policy of supporting the development of the SME sector. Of particular importance in the shaping of this policy is the plan for the development and operation of the Euroregion developed ever since 1993. Conclusions: Within the current plan for the operation and development of the Euroregion, under the first objective (Increasing the competitiveness of the region), measures that will support the development of the SME sector were included. The result of the first objective will be the cross-border expansion of economic relations. Additionally, the timeframe for the past and the present plan deliberately coincide with periods of EU funds which goes on to demonstrate that European support programs are an important source of funding for cross-border cooperation in the Euroregion, including the development of SMEs.
The objective of this article is an assessment of SMEs’ support policy in the management of repayable financing at the regional, national and international level. To achieve the assumed goals, the analysis of issues pointed in the article was based on non-reactive research. This analysis considered the data from the normative acts, statistics but also reports and analyzes published by the business institutions such as The National Association of Guarantee Funds or Polish Union of Loan Funds. After the study of the presented issues had been carried out, it turned out that current practices formulated in the area of funding programs should be verified. It seems that the most significant problem of financial areas in the EU in 2007-2013 is an excessive number of available funding programs and too big fragmentation of public institutions offering such support to SMEs. It has to be also highlighted that aforementioned factors of the institutional system of SMEs financing may have a smaller potential than they should.
The main objective of the study was to present the external sources of financing for tangible assets in the business of transportation companies. Primary sources, statistics and any information on websites were vital for writing the article. Study and analysis of the collected material were conducted according to the tabular-descriptive method. As transportation companies are in high demand for financing tangible assets connected with their activity, they frequently take advantage of the external financial sources. Loans and leases were compared in this study due to the fact that they are now the two main sources of external funds for investments, regularly used by entrepreneurs in Poland as well as worldwide. Both advantages and disadvantages of financing ways mentioned above were indicated. The availability of capital and its acquisition cost are essential for the expansion of small and medium-sized enterprises (SMEs) and thus affect their level of competitiveness and market position. Choice of the right form of financing should take place after a thorough analysis of which is more advantageous for the entrepreneur as the life of any company depends on these decisions.
The paper presents the background of rural women situation in Poland in 90. Traditional rural development associated with the development of the agricultural sector that provides employment for most rural inhabitants is nowadays a thing of the past. Currently, with increased productivity and efficiency of the labour force employed in the sector, the number of people employed mainly in agriculture within the structure of rural population is going down. The future of rural communities, also in Poland, will to a lesser extent depend on agriculture only. Thus, what we need is a new look at work and employment including women’s work in the rural environment in the context of its multi-functional development.
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