10.22630/ZFIR.1711719475
1711719475
sggw
wwwwne@mail.sggw.pl
Tomasz Ruchniewicz
Zarządzanie Finansami i Rachunkowość
2300-9683
2543-8557
10.22630/ZFIR
http://zfir.wne.sggw.pl/
01
02
2017
01
30
2017
5
1
10.22630/ZFIR.2017.5.1
https://sj.wne.sggw.pl/zfir/2017/vol5/issue1
Zmiany w procedurze badania wiarygodności kredytobiorców
Aurelia
Bielawska
Uniwersytet Szczeciński
https://orcid.org/0000-0002-7815-0530
The article discusses the new Basel III banking rules, which increase the requirements for banks, by the necessity of holding equities of higher value and quality. Capital requirements, which relate to the bank’s risk exposure depend to the highest degree on the creditworthiness of the debtor (asset quality). So far, the analysis of the creditworthiness of borrowers, focused primarily on the study of financial indicators. After the implementation of Basel III there was a request to make an additional – qualitative – assessment of business, due to the future solvency perspectives. Therefore, these loans, which finance riskier projects, become more expensive. Enterprises, wishing the reduction of the cost of credit, should – together with the loan application – provide an extensive information about their current and future activities to the bank.
01
30
2017
5
13
10.22630/ZFIR.2017.5.1.01
https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s5
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https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s5
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s5.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s5.pdf
Wpływ zmian standardów opcji na rynek opcji indeksowych na giełdzie papierów wartościowych w Warszawie
Katarzyna
Królik-Kołtunik
Zakład Rynków Finansowych, Uniwersytet Marii Curie-Skłodowskiej
Options are derivative financial instruments that allows the construction of a number of investment strategies. The condition of the building is adequate variety of instruments and liquidity. The authorities of the Warsaw Stock Exchange modify the standard options responding to the needs of investors. The aim of this study is to verify if the actions in this area resulted in increased interest in index options on the Warsaw Stock Exchange. The studies analyzed the various parameters of options market include the number of series, the volume and value of trading and the number of open positions.
01
30
2017
15
27
10.22630/ZFIR.2017.5.1.02
https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s15
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https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s15
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s15.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s15.pdf
Rozwój rynku listów zastawnych w Polsce w kontekście nowych zmian regulacyjnych
Małgorzata
Frańczuk
Katedra Finansów i Rachunkowości, Politechnika Lubelska
Covered bonds are securities which purpose of the issue is to be the refinancing of mortgage loans granting by banks. In Poland, covered bonds are still undeveloped, although the legislation in this area has existed since 1997. The article draws attention to the problem of a small development of covered bonds in Poland and the chances of their development in the context of the amended Act on Covered Bonds and Mortgage Banks and the newly introduced into the Polish legal order of the EU directive CRD IV and CRR regulation (called CRD IV/CRR package). In the article it is also described the way of functioning of covered bonds, mortgage banks and mortgage loan.
01
30
2017
29
43
10.22630/ZFIR.2017.5.1.03
https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s29
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https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s29
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s29.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s29.pdf
Zmiany oprocentowania i wolumenu kredytów dla przedsiębiorstw a zmiany stóp procentowych NBP w latach 2008–2015
Sławomir
Juszczyk
Katedra Finansów, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0003-3790-6247
Rafał
Balina
Katedra Finansów, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0001-6304-8149
The aim of this study was to determine the evolution of the basic NBP interest rates and their impact on the change in the volume of loans to the non- -financial corporations granted in Poland in the years 2008–2015. The analysis shows formation of the relationship between selected NBP interest rates, the volume of loans to non-financial corporations and the average interest rate on these loans. In the research were used statistical tools to establish relationships between variables. The results indicated presence of a strong relationship between changes in NBP interest rates and interest rate on loans to non-financial corporations. In addition, studies have shown that changes in interest rates has corresponded whit inadequate level of changes in the volume of loans to non-financial corporate sector.
01
30
2017
45
52
10.22630/ZFIR.2017.5.1.04
https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s45
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https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s45
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s45.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s45.pdf
Institutional theory of accounting: new opportunities and scales of profession
Valeriy
Zhuk
The National Agrarian Science Academy of Ukraine
W artykule przeprowadzono ocenę procesów zmian we współczesnych teoriach rachunkowości analizując pracę badaczy w krajach rozwiniętych. Omówiono ponadto nową instytucjonalną teorię rachunkowości. Ocenie poddano przekształcenia działań księgowych w ramach funkcjonalnego zarządzania podsystemami w instytucjach społecznych i w przestrzeni gospodarczej. W artykule opisano składniki i procesy, które charakteryzują system rachunkowości przy uwzględnieniu wpływu państwa. Zaproponowano mechanizmy zarządzania procesami rachunkowości instytucji. Przedstawiono koncepcje klasyfikacji, hierarchii i współdziałania instytucji rachunkowości, inżynierii rachunkowości, imperializmu i teorii rachunkowości zarządczej.
01
30
2017
53
76
10.22630/ZFIR.2017.5.1.05
https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s53
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https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s53
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s53.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s53.pdf
Finansowanie południowokoreańskiego cudu gospodarczego – w świetle rekomendacji konsensusu waszyngtońskiego
Marta
Kightley
Instytut Ekonomii Politycznej, Prawa i Polityki GospodarczejSzkoła Główna Handlowa
This paper addresses the topic of the methods used to finance accelerated economic growth in South Korea during Park Chung Hee’s rule (1961–1979). The author describes government policy concerning foreign direct investment and banking credit and takes a position in the dispute between neoclassical and statist economists concerning the mechanisms of the Korean economic miracle. Discussing the issue of financing Korean industrial development, she refers to the economic policy prescriptions described in the Washington Consensus. The author argues that not only did Korea not comply with these prescriptions, but contradictory measures constituted the building blocks of its developmental state policy. The decision to base economic development on local companies facilitated the creation of a comprehensive and strong industrial structure which enabled high economic growth for the following decades. Credit policy implemented by state-owned banks was the main tool for coordinating private-sector investment decisions and ensuring high performance.
01
30
2017
67
77
10.22630/ZFIR.2017.5.1.06
https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s67
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https://sj.wne.sggw.pl/article-ZFIR_2017_n1_s67
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s67.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n1_s67.pdf