Wyniki wyszukiwania

Autor	Anna Gasek, Dorota Witkowska
Tytuł	Zastosowanie testu Perrona do badania punktów zwrotnych indeksów giełdowych: WIG, WIG20, MIDWIG i TechWig
Title	Application of the Perron Test to the Turning Points Investigation for the Market Indexes: WIG, WIG20, MIDWIG and TechWIG
Słowa kluczowe	szereg czasowy, stacjonarność, test Perrona, indeksy giełdowe
Key words	time series, stationary process, Perron test, market indexes
Abstrakt	Celem pracy jest identyfikacja zmian w strukturze trendu dla indeksów WIG, WIG20, MIDWIG oraz TechWIG w okresie od 1.07.2003 – 31.03.2006. Pierwszy etap badań polega na określeniu, za pomocą testu Perrona, momentu wystąpienia punktów zwrotnych. Drugi to ustalenie przyczyn pojawienia się istotnych zmian w analizowanym szeregu czasowym
Abstract	The aim of the research is to identify turning points of the selected market indexes of the Warsaw stock exchange. These indexes are: WIG, WIG20, MIDWIG and TechWIG and the investigated period is from 1.07.2003 to 31.03.2006. The first stage of the research consists in selection of the precise moment (i.e. date) when the turning point appears. In the second stage we find out the important events that cause the change in the trend structure of investigated time series.
Cytowanie	Gasek A., Witkowska D. (2006) Zastosowanie testu Perrona do badania punktów zwrotnych indeksów giełdowych: WIG, WIG20, MIDWIG i TechWig.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 60: 359-368
HTML	wersja html
Pełny tekst	EIOGZ_2006_n60_s359.pdf

Autor	Mirosław Wasilewski
Tytuł	Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości
Title	The issue of reserves according to the balance law and International Accounting Standard
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper presents accountant solutions concerning reserves according to the accountancy law and IAS-2 "Reserves" and IAS-41 "Agriculture". In accordance with the accountancy law accountants have to identify borne cost connected with run activity according to its usefulness, profitability and presenting information in the financial account. Solutions concerning recording and reserves valuation are strictly defined in the accountancy law, what is to a large extent coherent with solutions in IAS-2 "Reserves". Introducing IAS-41 "Agriculture" enabled to specify better solutions concerning reserves in agricultural farms. In that scope in agricultural enterprises far-reaching simplifications are applied. Reserves influence the assessment of the structure of firm's property, as well as the financial liquidity. The scope of recording of economic events connected with reserves could be limited and simplified by introducing reserves managing according to the conception "just in time".
Cytowanie	Wasilewski M. (2005) Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 79-93
HTML	wersja html
Pełny tekst	EIOGZ_2005_n55_s79.pdf

Autor	Ewa Drabik, Anna Górska
Tytuł	Ocena inwestycji na Warszawskiej Giełdzie Towarowej w okresie od stycznia 2002 roku do lipca 2004 roku
Title	The Evaluation of lnvestments at the Warsaw Commodity Exchange from January 2002 to July 2004
Słowa kluczowe
Key words
Abstrakt
Abstract	Nowadays the commodity exchange offers not only a wide range of operations such as trade in commodities but also future contracts and other types of financial transactions. While at the stock exchange one can encounter mainly shares, the commodity exchange epitomizes an impressive variety of negotiable units. Mutual funds and deposits, which are an alternative way of investing, also play a relevant role on the financial market. From economical point of view deposits are burdened with the smallest risk. According to the modem financial theory, the attitude towards a risk is considered as a very important aspect of the situation on the market. Not only behaviour of the investors but also political and economical events determine the situation on the market. The. behaviour of the investors is analysed by the cognitive psychology, which is associated with a new behavioural current in financial theory, which is called the behaviour finance. The aim of this paper is to check, if it is worth to invest at the commodity exchange. The analysis is carried out on the basis of the data from Warsaw Commodity Exchange in the span of3 years: 2002-2004.
Cytowanie	Drabik E., Górska A. (2004) Ocena inwestycji na Warszawskiej Giełdzie Towarowej w okresie od stycznia 2002 roku do lipca 2004 roku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 54: 89-99
HTML	wersja html
Pełny tekst	EIOGZ_2004_n54_s89.pdf