Interdyscyplinarna analiza rentowności

Recenzja książki: Rentowność przedsiębiorstw w Polsce, Zbigniew Dresler, redakcja naukowa, Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie, Kraków 2014, s. 2

Analiza rentowności wybranych banków komercyjnych w Polsce

This article discusses the concept of profitability and methods of profitability analysis of a bank. Based on statistical data, the article provides evidence of a significant role of commercial banks in the Polish banking sector. The article also presents results of the analysis of selected, big commercial banks in Poland in the period from 2008 to 2015.W artykule przedstawiono pojęcie rentowności i sposoby analizy rentowności banków. Następnie na podstawie danych statystycznych zwrócono uwagę na znaczącą rolę banków komercyjnych w sektorze bankowym w Polsce. W dalszej części zaprezentowano wyniki analizy wybranych największych banków komercyjnych w Polsce w latach 2008–2015

Próba oceny efektywności banków komercyjnych za pomocą metody DEA

The paper presents commercial banks and their important social role. In another part, the author tried to study the efficiency of commercial banks using the method of Data Envelopment Analysis (DEA). Data was gathered from developing and well-known commercial banks. Research was conducted on data from the years 2012–2014. The analysis was based on the following CCR model focused on input value.W artykule przedstawiono społeczną rolę banków komercyjnych i podjęto próbę badania efektywności banków komercyjnych z wykorzystaniem metody Data Envelopment Analysis (DEA). Zebrano dane znanych, rozwijających się banków komercyjnych. Przeprowadzono badania na danych z lat 2012–2014. Analizy dokonano, opierając się na modelu CCR ukierunkowanego na nakłady

Ocena stopnia zrównoważenia gospodarstw rolnych o różnych kierunkach produkcji za pomocą modelu RISE

Model RISE (the Response-Inducing Sustainability Evaluation) jest narzędziem pozwalającym na kompleksową oceną stopnia zrównoważenia gospodarstw rolnych. Model ten uwzględnia ekologiczne, ekonomiczne oraz społeczne aspekty zrównoważenia gospodarstwa. W pracy przedstawiono wyniki oceny stopnia zrównoważenia trzech wybranych gospodarstw o różnych kierunkach produkcji (produkcja roślinna, zwierzęca i mieszana) z województwa lubelskiego. Badania wykazały, że żadnego z trzech porównywanych gospodarstw nie można uznać za zrównoważone według metodyki RISE. Wartości wskaźników w większości przypadków osiągały pozytywne wyniki, z wyjątkiem wskaźników „Różnorodność biologiczna i ochrona roślin”, „Warunki pracy” oraz „Zużycie wody”. Najbliższe osiągnięciu zrównoważenia było gospodarstwo o profilu produkcji roślinnej i wielostronnej. Najmniej korzystną ocenę zrównoważenia uzyskało gospodarstwo trzodowe. W żadnym gospodarstwie nie stwierdzono jednak poważnych problemów związanych z oceną ich stopnia zrównoważenia

Expression of insulin-like growth factor-I (IGF-I) in alveolar macrophages and lymphocytes obtained by bronchoalveolar lavage (BAL) in interstitial lung diseases (ILD). Assessment of IGF-I as a potential local mitogen and antiapoptotic cytokine.

Little is known about IGF-I expression in the alveolar lymphocytes (AL), and about local role of IGF-I in physiological conditions and in interstitial lung diseases. Bronchoalveolar lavage was carried out in patients with silicosis, asbestosis, idiopathic pulmonary fibrosis (IPF) and sarcoidosis, as well as in control subjects (n = 13, 9, 12, 56, 15, resp). Alveolar macrophages (AM) and lymphocytes (AL) were studied for (1) IGF-I, BCL-2, Fas and Fas Ligand expression and (2) cell cycle (incl. sub-G1 peak of late apoptosis) with propidium iodide (PI). Flow cytometry (FC) and immunocytochemistry were used. AL early apoptosis was detected by Annexin V FITC/PI staining. IGF-I was present in AL of all tested groups. The number of IGF-I positive AL was significantly higher in IPF (52 +/- 6.7%) and in later (II and III) stages of sarcoidosis (39 +/- 7.8 vs 16 +/- 4.0% in controls, p < 0.05). Increased BCL-2 expression in AL was detected in IPF and sarcoidosis. In all tested groups, AL were almost exclusively Fas+ T cells. Generally, a low number of AL entered apoptosis; no significant differences were found between patient groups, except decreased apoptosis rate in sarcoidosis (0.60 +/- 0.17 vs 1.15 +/- 0.33% in controls, p < 0.05). Proportion of AL positive for IGF-I was significantly correlated with parameters reflecting AL and AM cell proliferation and BCL-2 expression (e.g. AL IGF-I+ vs AM in S phase of cell cycle: r(S) = +0.50, p = 0.001), but not with apoptosis. The results show that human alveolar lymphocytes express IGF-I in normal conditions, as well as in ILD. The proportion of IGF-I+ lymphocytes was significantly increased in IPF and at later stages of sarcoidosis. In our material there was no evidence for profibrogenic or antiapoptotic activity of IGF-I. We suggest that IGF-I originating from AL may be locally active as a mitogen for alveolar macrophages and lymphocytes in ILD

Assessing the Sustainability Performance of Organic and Low-Input Conventional Farms from Eastern Poland with the RISE Indicator System

The aim of this study was to examine the sustainability performance of organic and low-input conventional farms with the sustainability assessment tool—RISE 3.0. It is an indicator-based method for holistic assessment of sustainability of agricultural production at farm level. Ten organic and 10 conventional farms from eastern Poland, Lublin province were assessed. According to the thresholds levels of the RISE method, organic farms performed positively for 7 out of 10 themes, while the values of the other 3 topics, biodiversity, working conditions, and economic viability, were at medium level. Conventional farms reached positive scores for 9 out of 10 themes. The only middle-performing theme was biodiversity. None of the two farm types had the lowest, problematic scores for examined themes. For the theme biodiversity and two indicators (greenhouse gas balance and intensity of agricultural production), significant differences between farming systems were found. Biodiversity performance, an important indicator of sustainability, estimated with the RISE system, was highly correlated with measured on-field weed flora and Orthoptera biodiversity of farms. High soil acidity and low crop productivity, improper weed regulation, and energy management were the most common problems in both types of farms. Working hours and wage and income levels were also assessed as being low. Recommendations to improve the sustainability of both organic and conventional farms are presented

Expression of insulin-like growth factor-I (IGF-I) in alveolar macrophages and lymphocytes obtained by bronchoalveolar lavage (BAL) in interstitial lung diseases (ILD) : assessment of IGF-I as a potential local mitogen and antiapoptotic cytokine

Little is known about IGF-I expression in the alveolar lymphocytes (AL), and about local role of IGF-I in physiological conditions and in interstitial lung diseases. Bronchoalveolar lavage was carried out in patients with silicosis, asbestosis, idiopathic pulmonary fibrosis (IPF) and sarcoidosis, as well as in control subjects (n = 13, 9, 12, 56, 15, resp). Alveolar macrophages (AM) and lymphocytes (AL) were studied for (1) IGF-I, BCL-2, Fas and Fas Ligand expression and (2) cell cycle (incl. sub-G1 peak of late apoptosis) with propidium iodide (PI). Flow cytometry (FC) and immunocytochemistry were used. AL early apoptosis was detected by Annexin V FITC/PI staining. IGF-I was present in AL of all tested groups. The number of IGF-I positive AL was significantly higher in IPF (52 +/- 6.7%) and in later (II and III) stages of sarcoidosis (39 +/- 7.8 vs 16 +/- 4.0% in controls, p &lt; 0.05). Increased BCL-2 expression in AL was detected in IPF and sarcoidosis. In all tested groups, AL were almost exclusively Fas+ T cells. Generally, a low number of AL entered apoptosis; no significant differences were found between patient groups, except decreased apoptosis rate in sarcoidosis (0.60 +/- 0.17 vs 1.15 +/- 0.33% in controls, p &lt; 0.05). Proportion of AL positive for IGF-I was significantly correlated with parameters reflecting AL and AM cell proliferation and BCL-2 expression (e.g. AL IGF-I+ vs AM in S phase of cell cycle: r(S) = +0.50, p = 0.001), but not with apoptosis. The results show that human alveolar lymphocytes express IGF-I in normal conditions, as well as in ILD. The proportion of IGF-I+ lymphocytes was significantly increased in IPF and at later stages of sarcoidosis. In our material there was no evidence for profibrogenic or antiapoptotic activity of IGF-I. We suggest that IGF-I originating from AL may be locally active as a mitogen for alveolar macrophages and lymphocytes in ILD

Enhanced expression of Fas Ligand (FasL) in the lower airways of patients with fibrotic interstitial lung diseases (ILDs)

The exact role of FasL, and particularly its soluble and membrane-bound forms, in the development of chronic ILDs and lung fibrosis has not been extensively explored. We aimed at analyzing membrane-bound FasL expression on alveolar macrophages (AM) and lymphocytes (AL) as well as soluble FasL (sFasL) levels in bronchoalveolar lavage (BAL) from ILDs patients, incl. pulmonary sarcoidosis (PS), hypersensitivity pneumonitis (HP), silicosis, asbestosis, idiopathic pulmonary fibrosis (IPF), nonspecific interstitial pneumonia (NSIP), and healthy subjects (n = 89, 12, 7, 8, 23, 6, 17, respectively). In IPF, significantly increased percentage of AM FasL+ and CD8+FasL+ cells as well as sFasL levels in BAL were found. Increased sFasL levels were also observed in HP. NSIP and asbestosis were characterized by higher AM FasL+ relative number; CD8+FasL+ population was expanded in asbestosis only. There was a significant decline in AL FasL+ percentage in PS and HP. Vital capacity was negatively correlated with sFasL levels, AM FasL+ and CD8+FasL+ cell relative count. CD4+FasL+ and CD8+FasL+ percentage strongly correlated with BAL neutrophilia, an unfavorable prognostic factor in lung fibrosis. The concurrent comparative BAL analysis of FasL expression indicates that FasL+ AM and AL (mainly Tc cells) comprise an important element of the fibrotic process, mostly in IPF. FasL might play a crucial role in other fibrosis-complicated ILDs, like NSIP and asbestosis. (Folia Histochemica et Cytobiologica 2011; Vol. 49, No. 4, pp. 636&#8211;645

Budżetowanie działalności jednostek gospodarczych Teoria i praktyka. Część V

Z wprowadzenia: "Przekazujemy do rąk Czytelników część monografii dotyczącej budżetowania jednostek gospodarczych. Jej przygotowanie zbiegło się z ukazaniem się manifestu Precz z budżetami Jeremiego Норе’а i Robina Frasera. Autorzy poddają tam ostrej krytyce dotychczasowe praktyki stosowania budżetowania kosztowego. Stąd niniejsza publikacja - między innymi - dlatego różni się istotnie od poprzednich. Od pewnego czasu - także w Polsce - pojawiały się głosy wskazujące na istotne niedoskonałości budżetowania kosztowego, na przykład J. Gierusz [Materiały konferencyjne 2001], G. H. Świderska [Rachunkowośćzarządcza i rachunek kosztów, 2002]. Nie odnosiły one jednak skutku. Nie zauważono też dotąd narastającej listy zarzutów wytaczanych przeciw finansowym jednostkom miary stosowanym w budżetowaniu kosztowym, na przykład G. K. Świderska [jak wyżej], M. Sierpińska, B. Niedbała [Controllingoperacyjny wpnedsiębiorstwie, 2003]. Bez echa pozostało postawione przez autora pytanie: „zmierzch czy rozwój budżetowania?” [„Controlling i rachunkowość zarządcza” 9/2002], gdzie jednoznacznie wskazano, że budżetowanie kosztowe obejmuje jedynie jedną sferę działalności przedsiębiorstwa i tym samym nie może stanowić wystarczającej podstawy do sterowania przedsiębiorstwem. Zwolennicy budżetowania kosztowego nawet zgadzali się ze stawianymi zarzutami, jednak nie reagowali na propozycje zmian w filozofii i metodologii budżetowania."(...

Analiza polskich funduszy inwestycyjnych w okresie 2009–2012 (miernik rozwoju Hellwiga na tle innych metod)

This paper present’s the analysis of effectiveness and thus the attractiveness of the various types of investment funds by using selected methods of multidimensional comparative analysis with particular emphasis on the development Hellwig’s measure. There have been attempts to verify the usefulness of this method over other methods to support the decision to choose a  specific fund to invest. The study deliberately selected the so-called period of 2009-12. the first wave of the global financial crisis, which has also had an impact on the financial market in Poland.Artykuł nie zawiera abstraktu w języku polski