Acta Universitatis Lodziensis. Folia Oeconomica nr 088/1989

Recent Submissions

  • Kategoria zysku a potrzeby kształtowania i oceny efektywności ekonomicznej w organizacji handlowej 

    Walczak, Marian (Wydawnictwo Uniwersytetu Łódzkiego, 1989)
    Although the system of functioning of trade enterprises has been reformed, there has not been constructed as yet an appropriate system of indices for evaluation of performance effectiveness. Assuming the goal of survival ...

  • Teoria ruchu okrężnego i obrotu kapitału w ujęciu modelu ewidencyjnego 

    Szczerek, Witold (Wydawnictwo Uniwersytetu Łódzkiego, 1989)
    The aim of this article has been, on the one hand, to make an attempt at elaborating a project of the recording model on the basis of the circular movement formula presented in the Marxist theory of capital turnover and, ...

  • Pomiar w rachunkowości 

    Szejna, Sławomir (Wydawnictwo Uniwersytetu Łódzkiego, 1989)
    The article is an attempt at answering a question whether accounting is a science about measurement. The traditional literature of this scientific discipline does not provide precise explanations in this respect. Thus, it ...

  • Determinanty rozwoju systemu rachunkowości. Próba syntezy procesu ewolucji 

    Sochacka, Renata (Wydawnictwo Uniwersytetu Łódzkiego, 1989)
    The article is an attempt at synsthes is of elements of the accounting system against the background of the historical process' of formation and evolution of economic organizations. A special attention has been devoted ...

  • Czas pracy głównych księgowych (omówienie wyników ankiety) 

    Połeć, Anna (Wydawnictwo Uniwersytetu Łódzkiego, 1989)
    Against the background of the role and tasks of auditors in the capitalist firms (USA, FRG, Great Britain) and of the chief accountants in the socialist enterprises (USSR, GDR), there have been presented the position and ...

  • Modelowanie zjawisk inflacyjnych w gospodarce polskiej. Problemy oraz wnioski 

    Orłowski, Witold (Wydawnictwo Uniwersytetu Łódzkiego, 1989)
    The article contains deliberations concerning the modeling of inflationary phenomena on the scale of the national economy on the basis of data provided by the analysis of situation and functioning of enterprises. Proceeding ...

  • Uwagi do ewolucji funkcji rachunkowości w Polsce 

    Jarugowa, Alicja; Marcinkowski, Jerzy (Wydawnictwo Uniwersytetu Łódzkiego, 1989)
    The scope and contents of accounting functions are closely connected with the socio-economic, financial-banking and legal institutional system In the country in which a given enterprise operates. From among numerous ...

  • Niektóre kierunki badań naukowych z dziedziny rachunkowości 

    Jarugowa, Alicja (Wydawnictwo Uniwersytetu Łódzkiego, 1989)
    In the world literature devoted to accounting, there have been made a number of syntheses concerning evo-ltjt Ion of the theory of accounting in recent years. That has not found its reflection in the Polish research and ...