Wojciech Naruć - Academia.edu (original) (raw)

Papers by Wojciech Naruć

Research paper thumbnail of Determinants of Conducting Business by Polish Enterprises in Senegal

European Research Studies Journal, Nov 1, 2021

Purpose: The purpose of the article is to analyse economic and legal conditions, educational coop... more Purpose: The purpose of the article is to analyse economic and legal conditions, educational cooperation, and attractiveness of Senegalese market for Polish entrepreneurs. The author tries to assess whether the potential that lies dormant in this African country is sufficiently used by Polish entrepreneurs. He identifies problems which may affect Polish expansion into this stable and rapidly growing market. Design/Methodology/Approach: Observational method complemented by an intuitive method with the use of arguments to general statements drawn from personal experience. Findings: The presented economic, legal, and political conditions do not confirm that Senegal is not an attractive country to carry out investment projects by Polish entrepreneurs and to conduct bilateral trade transactions. The huge potential of Senegal has been recognized for many decades by European and world economic powers. Practical Implications: Senegal is among the African countries with one of the lowest capital risk premiums. The ease of doing business index developed for Senegal is another argument that certainly should not discourage potential entrepreneurs from doing business in the country. Senegal's membership in numerous international organizations indicates its openness to broad economic cooperation. Originality/value: Thanks to favorable economic, legal, and political conditions, as well as long-term educational cooperation, Senegal may be an attractive country for Polish entrepreneurs to implement investment projects and bilateral trade transactions and obtaining foreign capital for their implementation does not have to be difficult.

Research paper thumbnail of Increasing the Role and Responsibility of Auditors in Limiting Manipulate Financial Statements

Finanse, Rynki Finansowe, Ubezpieczenia, 2018

Streszczenie: Cel-Celem artykułu jest wskazanie roli i odpowiedzialności biegłych rewidentów w og... more Streszczenie: Cel-Celem artykułu jest wskazanie roli i odpowiedzialności biegłych rewidentów w ograniczaniu kreatywnej rachunkowości, szczególnie w spółkach publicznych, w których akcjonariusz jest biernym inwestorem. Manipulowanie sprawozdaniami finansowymi przedsiębiorstw jest jednym z większych problemów ekonomicznych dzisiejszej gospodarki. Skutki takich działań mogą wpływać zarówno na sytuację finansową inwestora (zmiana wartości rynkowej akcji spółki, wielkość wypłaty dywidendy), jak i na wielkość odprowadzanego podatku dochodowego. Metodologia badania-Analiza częstotliwości badania sprawozdań finansowych przez biegłych rewidentów w największych spółkach publicznych w Polsce.

Research paper thumbnail of The Impact of the COVID-19 Pandemic on the Financial and Asset Situation of Polish Infectious Diseases Hospitals

Wseas Transactions On Business And Economics, Jan 25, 2022

The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asse... more The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asset situation of infectious diseases hospitals in Poland after the first year of the pandemic, which began in late 2019. The first significant financial impacts of the pandemic were recorded in the 2020 financial statements. Fulfilling the purpose of the article, the 2020 data were referenced to 2018-2019, i.e., before the spread of the COVID-19 pandemic. The research was conducted on the basis of financial statements obtained from 79 infectious diseases hospitals. The results of the research, apart from its scientific aspect, constitute a rich knowledge base and directions for action for the managers, supervisors and owners of infectious diseases hospitals in Poland, as well as for the state bodies responsible for the proper functioning of the infectious diseases treatment system, especially in the era of the pandemic, which, according to specialists, the world will be facing for several more years. The article addresses a timely topic of interest to a wide range of stakeholders. It is one of the first surveys to attempt to analyze the impact of coronavirus on the financial and asset situation of infectious diseases hospitals in Poland after the first pandemic period, especially since not all financial statements for 2020 of medical entities have yet been approved by ownership bodies. The research sample covered 89.8% of the general population.

Research paper thumbnail of The Impact of the COVID-19 Pandemic on the Financial Situation of Hospitals in Europe

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS

Since 2020, the world has been facing a global pandemic of the infectious disease COVID-19 caused... more Since 2020, the world has been facing a global pandemic of the infectious disease COVID-19 caused by the coronavirus SARS-CoV-2. It has a negative impact not only on the economy of individual countries, but also on the financial and property situation of business entities, and thus on the lives of hundreds of millions of people around the world. The aim of this article is to present the results of the study and an assessment in terms of the impact of the COVID-19 pandemic on the development of the financial situation of hospitals in Europe after the first year of the pandemic in relation to the situation several years before the pandemic. The study covered the period from 2017 to 2020. An economic analysis based on basic statistical characteristics was conducted using the financial data of a survey population of 8,995 private and public hospital operating companies in Europe, including 2,769 from Western Europe and 6,226 from Eastern Europe. The research hypothesis was confirmed onl...

Research paper thumbnail of Determinants of Conducting Business by Polish Enterprises in Senegal

EUROPEAN RESEARCH STUDIES JOURNAL, 2021

Purpose: The purpose of the article is to analyse economic and legal conditions, educational coop... more Purpose: The purpose of the article is to analyse economic and legal conditions, educational cooperation, and attractiveness of Senegalese market for Polish entrepreneurs. The author tries to assess whether the potential that lies dormant in this African country is sufficiently used by Polish entrepreneurs. He identifies problems which may affect Polish expansion into this stable and rapidly growing market. Design/Methodology/Approach: Observational method complemented by an intuitive method with the use of arguments to general statements drawn from personal experience. Findings: The presented economic, legal, and political conditions do not confirm that Senegal is not an attractive country to carry out investment projects by Polish entrepreneurs and to conduct bilateral trade transactions. The huge potential of Senegal has been recognized for many decades by European and world economic powers. Practical Implications: Senegal is among the African countries with one of the lowest capital risk premiums. The ease of doing business index developed for Senegal is another argument that certainly should not discourage potential entrepreneurs from doing business in the country. Senegal's membership in numerous international organizations indicates its openness to broad economic cooperation. Originality/value: Thanks to favorable economic, legal, and political conditions, as well as long-term educational cooperation, Senegal may be an attractive country for Polish entrepreneurs to implement investment projects and bilateral trade transactions and obtaining foreign capital for their implementation does not have to be difficult.

Research paper thumbnail of Increasing the Role and Responsibility of Auditors in Limiting Manipulate Financial Statements

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 2018

Streszczenie: Cel-Celem artykułu jest wskazanie roli i odpowiedzialności biegłych rewidentów w og... more Streszczenie: Cel-Celem artykułu jest wskazanie roli i odpowiedzialności biegłych rewidentów w ograniczaniu kreatywnej rachunkowości, szczególnie w spółkach publicznych, w których akcjonariusz jest biernym inwestorem. Manipulowanie sprawozdaniami finansowymi przedsiębiorstw jest jednym z większych problemów ekonomicznych dzisiejszej gospodarki. Skutki takich działań mogą wpływać zarówno na sytuację finansową inwestora (zmiana wartości rynkowej akcji spółki, wielkość wypłaty dywidendy), jak i na wielkość odprowadzanego podatku dochodowego. Metodologia badania-Analiza częstotliwości badania sprawozdań finansowych przez biegłych rewidentów w największych spółkach publicznych w Polsce.

Research paper thumbnail of Zarządzanie przedsiębiorstwem w warunkach kryzysu gospodarczego

Zeszyty Naukowe Uniwersytetu Szczecinskiego Finanse Rynki Finansowe Ubezpieczenia, 2012

Research paper thumbnail of The Impact of the COVID-19 Pandemic on the Financial and Asset Situation of Polish Infectious Diseases Hospitals

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 2022

The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asse... more The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asset situation of infectious diseases hospitals in Poland after the first year of the pandemic, which began in late 2019. The first significant financial impacts of the pandemic were recorded in the 2020 financial statements. Fulfilling the purpose of the article, the 2020 data were referenced to 2018-2019, i.e., before the spread of the COVID-19 pandemic. The research was conducted on the basis of financial statements obtained from 79 infectious diseases hospitals. The results of the research, apart from its scientific aspect, constitute a rich knowledge base and directions for action for the managers, supervisors and owners of infectious diseases hospitals in Poland, as well as for the state bodies responsible for the proper functioning of the infectious diseases treatment system, especially in the era of the pandemic, which, according to specialists, the world will be facing for several ...

Research paper thumbnail of Determinants of Conducting Business by Polish Enterprises in Senegal

European Research Studies Journal, Nov 1, 2021

Purpose: The purpose of the article is to analyse economic and legal conditions, educational coop... more Purpose: The purpose of the article is to analyse economic and legal conditions, educational cooperation, and attractiveness of Senegalese market for Polish entrepreneurs. The author tries to assess whether the potential that lies dormant in this African country is sufficiently used by Polish entrepreneurs. He identifies problems which may affect Polish expansion into this stable and rapidly growing market. Design/Methodology/Approach: Observational method complemented by an intuitive method with the use of arguments to general statements drawn from personal experience. Findings: The presented economic, legal, and political conditions do not confirm that Senegal is not an attractive country to carry out investment projects by Polish entrepreneurs and to conduct bilateral trade transactions. The huge potential of Senegal has been recognized for many decades by European and world economic powers. Practical Implications: Senegal is among the African countries with one of the lowest capital risk premiums. The ease of doing business index developed for Senegal is another argument that certainly should not discourage potential entrepreneurs from doing business in the country. Senegal's membership in numerous international organizations indicates its openness to broad economic cooperation. Originality/value: Thanks to favorable economic, legal, and political conditions, as well as long-term educational cooperation, Senegal may be an attractive country for Polish entrepreneurs to implement investment projects and bilateral trade transactions and obtaining foreign capital for their implementation does not have to be difficult.

Research paper thumbnail of Increasing the Role and Responsibility of Auditors in Limiting Manipulate Financial Statements

Finanse, Rynki Finansowe, Ubezpieczenia, 2018

Streszczenie: Cel-Celem artykułu jest wskazanie roli i odpowiedzialności biegłych rewidentów w og... more Streszczenie: Cel-Celem artykułu jest wskazanie roli i odpowiedzialności biegłych rewidentów w ograniczaniu kreatywnej rachunkowości, szczególnie w spółkach publicznych, w których akcjonariusz jest biernym inwestorem. Manipulowanie sprawozdaniami finansowymi przedsiębiorstw jest jednym z większych problemów ekonomicznych dzisiejszej gospodarki. Skutki takich działań mogą wpływać zarówno na sytuację finansową inwestora (zmiana wartości rynkowej akcji spółki, wielkość wypłaty dywidendy), jak i na wielkość odprowadzanego podatku dochodowego. Metodologia badania-Analiza częstotliwości badania sprawozdań finansowych przez biegłych rewidentów w największych spółkach publicznych w Polsce.

Research paper thumbnail of The Impact of the COVID-19 Pandemic on the Financial and Asset Situation of Polish Infectious Diseases Hospitals

Wseas Transactions On Business And Economics, Jan 25, 2022

The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asse... more The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asset situation of infectious diseases hospitals in Poland after the first year of the pandemic, which began in late 2019. The first significant financial impacts of the pandemic were recorded in the 2020 financial statements. Fulfilling the purpose of the article, the 2020 data were referenced to 2018-2019, i.e., before the spread of the COVID-19 pandemic. The research was conducted on the basis of financial statements obtained from 79 infectious diseases hospitals. The results of the research, apart from its scientific aspect, constitute a rich knowledge base and directions for action for the managers, supervisors and owners of infectious diseases hospitals in Poland, as well as for the state bodies responsible for the proper functioning of the infectious diseases treatment system, especially in the era of the pandemic, which, according to specialists, the world will be facing for several more years. The article addresses a timely topic of interest to a wide range of stakeholders. It is one of the first surveys to attempt to analyze the impact of coronavirus on the financial and asset situation of infectious diseases hospitals in Poland after the first pandemic period, especially since not all financial statements for 2020 of medical entities have yet been approved by ownership bodies. The research sample covered 89.8% of the general population.

Research paper thumbnail of The Impact of the COVID-19 Pandemic on the Financial Situation of Hospitals in Europe

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS

Since 2020, the world has been facing a global pandemic of the infectious disease COVID-19 caused... more Since 2020, the world has been facing a global pandemic of the infectious disease COVID-19 caused by the coronavirus SARS-CoV-2. It has a negative impact not only on the economy of individual countries, but also on the financial and property situation of business entities, and thus on the lives of hundreds of millions of people around the world. The aim of this article is to present the results of the study and an assessment in terms of the impact of the COVID-19 pandemic on the development of the financial situation of hospitals in Europe after the first year of the pandemic in relation to the situation several years before the pandemic. The study covered the period from 2017 to 2020. An economic analysis based on basic statistical characteristics was conducted using the financial data of a survey population of 8,995 private and public hospital operating companies in Europe, including 2,769 from Western Europe and 6,226 from Eastern Europe. The research hypothesis was confirmed onl...

Research paper thumbnail of Determinants of Conducting Business by Polish Enterprises in Senegal

EUROPEAN RESEARCH STUDIES JOURNAL, 2021

Purpose: The purpose of the article is to analyse economic and legal conditions, educational coop... more Purpose: The purpose of the article is to analyse economic and legal conditions, educational cooperation, and attractiveness of Senegalese market for Polish entrepreneurs. The author tries to assess whether the potential that lies dormant in this African country is sufficiently used by Polish entrepreneurs. He identifies problems which may affect Polish expansion into this stable and rapidly growing market. Design/Methodology/Approach: Observational method complemented by an intuitive method with the use of arguments to general statements drawn from personal experience. Findings: The presented economic, legal, and political conditions do not confirm that Senegal is not an attractive country to carry out investment projects by Polish entrepreneurs and to conduct bilateral trade transactions. The huge potential of Senegal has been recognized for many decades by European and world economic powers. Practical Implications: Senegal is among the African countries with one of the lowest capital risk premiums. The ease of doing business index developed for Senegal is another argument that certainly should not discourage potential entrepreneurs from doing business in the country. Senegal's membership in numerous international organizations indicates its openness to broad economic cooperation. Originality/value: Thanks to favorable economic, legal, and political conditions, as well as long-term educational cooperation, Senegal may be an attractive country for Polish entrepreneurs to implement investment projects and bilateral trade transactions and obtaining foreign capital for their implementation does not have to be difficult.

Research paper thumbnail of Increasing the Role and Responsibility of Auditors in Limiting Manipulate Financial Statements

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 2018

Streszczenie: Cel-Celem artykułu jest wskazanie roli i odpowiedzialności biegłych rewidentów w og... more Streszczenie: Cel-Celem artykułu jest wskazanie roli i odpowiedzialności biegłych rewidentów w ograniczaniu kreatywnej rachunkowości, szczególnie w spółkach publicznych, w których akcjonariusz jest biernym inwestorem. Manipulowanie sprawozdaniami finansowymi przedsiębiorstw jest jednym z większych problemów ekonomicznych dzisiejszej gospodarki. Skutki takich działań mogą wpływać zarówno na sytuację finansową inwestora (zmiana wartości rynkowej akcji spółki, wielkość wypłaty dywidendy), jak i na wielkość odprowadzanego podatku dochodowego. Metodologia badania-Analiza częstotliwości badania sprawozdań finansowych przez biegłych rewidentów w największych spółkach publicznych w Polsce.

Research paper thumbnail of Zarządzanie przedsiębiorstwem w warunkach kryzysu gospodarczego

Zeszyty Naukowe Uniwersytetu Szczecinskiego Finanse Rynki Finansowe Ubezpieczenia, 2012

Research paper thumbnail of The Impact of the COVID-19 Pandemic on the Financial and Asset Situation of Polish Infectious Diseases Hospitals

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 2022

The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asse... more The aim of the article is to assess the impact of the COVID-19 pandemic on the financial and asset situation of infectious diseases hospitals in Poland after the first year of the pandemic, which began in late 2019. The first significant financial impacts of the pandemic were recorded in the 2020 financial statements. Fulfilling the purpose of the article, the 2020 data were referenced to 2018-2019, i.e., before the spread of the COVID-19 pandemic. The research was conducted on the basis of financial statements obtained from 79 infectious diseases hospitals. The results of the research, apart from its scientific aspect, constitute a rich knowledge base and directions for action for the managers, supervisors and owners of infectious diseases hospitals in Poland, as well as for the state bodies responsible for the proper functioning of the infectious diseases treatment system, especially in the era of the pandemic, which, according to specialists, the world will be facing for several ...