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Article Information
Environmental Management Practices in Polish Enterprises – An Empirical Analysis
Oksana Seroka-Stolka
DOI: 10.15604/ejbm.2014.02.03.001
Abstract
Environmental management helps firms systematically include environmental issues to enhance a firm’s commitment and decrease their impact on the natural environment. For that reason, it has become necessary to study proactive aspects of business management and all the factors that influence the development of environmental proactivity in firms. The article aims to analyze the level of corporate environmental proactivity and its relationship with the size and the sector of activity in Polish enterprises. The environmental pressure perceived by companies was analyzed, too. A questionnaire survey was conducted in 64 Polish enterprises. The results show that the level of environmental proactivity of Polish enterprises is satisfactory and the highest activity of environmental proactivity is observed in the area of operating practices. The interest in the implementation of ISO 14001 and EMAS standards is still little. However, it is possible to observe slow, though systematic, growth in the implemented standards following ISO 14001 and EMAS. The research results reveal that there is a statistically significant relationship between the size and the sector of activity. Environmental pressure is mostly perceived by the management staff. This article also suggests implications and opportunities for future research because relatively little is known about the corporate environmental proactivity in Polish companies.
Keywords: Environmental Management, Environmental Practices, Environmental Corporate Proactivity
The Company Liquidation – A Path to Avert the Accrual of New Liabilities
Alexandra-Gabriela Rolea
DOI: 10.15604/ejbm.2014.02.03.002
Abstract
The economic deficit registered by almost all the countries in the world, the extension above expectations of the economic and financial downfall, the disruption or even collapse of some markets have compelled companies to leave their expectant position. The accrual of liabilities has become the main predicament for many of them and has even determined the governments and international organizations to amend the current legislation in the case of the companies having a significant impact on national economies. Overnight bankruptcies no longer terrify anyone these days, but the troubled investors need a judicious procedure of company liquidation in order to ensure the clearing of the creditors’ debts and, if applicable, the recovery of the capital that they invested. Taking into consideration these aspects, the present study approaches the most important legal, economic and accounting steps that must be followed by companies incorporated in Romania in order to perform the voluntary liquidation.
Keywords: Company, Liquidation, Procedure, Law Amendment Proposals
Development of Public Market of Corporate Bonds in Poland
Piotr Prewysz-Kwinto and Grazyna Voss
DOI: 10.15604/ejbm.2014.02.03.003
Abstract
By the end of 2010, corporate bonds had not been very popular in Poland. Most of the issues were not public, which limited their volume and value, and mainly resulted from the lack of a proper public market for trading. The situation changed in September 2009 when the Warsaw Stock Exchange launched the bond market Catalyst that is a public market for trading in debt instruments. The aim of this work is to analyse corporate bonds available on Catalyst to prove that this market has become a significant place for raising capital by companies and has influenced popularity of bonds as a source of financing business activity. The primary methods used during the preparation of this work included: analysis of legal acts and papers on the Catalyst market. The author also conducted an analysis of statistical data on, for example, number of issuers as well as the volume and value of issues over the whole period of Catalyst operations, i.e. from September 2009 until the end of the first half of 2014.The analysis allowed achieving the aim and confirmed that launching the Catalyst market encouraged companies to raise funding through issues of bonds.
Keywords: Corporate Bonds, Public Market, Stock Exchange, Investment, Financial Instruments, Source of Financing
Gender and Management – Changing Perceptions and Attitudes
Angela On
DOI: 10.15604/ejbm.2014.02.03.004
Abstract
The paper is proposing a study on subjective factors (as changing attitudes or expectations) that continue to influence female participation in decision making structures. The main objective of our research is to reveal some profound, less obvious causes of perpetuation of the gender imbalanced structures of most Romanian organizations. Expected influences of modernity on the relationship between the two genders are also questioned in order to verify the perpetuation of some social relations. We are also searching for consistency with other studies and reports on the similar subjective factors influencing the Romanian (or European) female representation in different power structures.
Keywords: Gender Diversity, Changing Attitudes, Modernity and Gender Balance, Gender and Management
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