Abstract. in the paper the authors examined the relations between the physical deterioration degree and the price of the tenement-houses in Wrocław. The researches concern the year's 1991-2009. According to the following analyses: technical, technical-economic (concerning the relations between buildings technical condition and buildings price) and economic the authors have come the conclusions concerning the sensibility of the revitalization work. The authors also estimated the purchase limit profitability of the tenement-houses, which are going to be repaired and modernized or to be demolished and next to be built a new tenement-house. The direction of the engineering activities was shown. They could improve the economic effectiveness of the revitalized tenement-houses.Keywords: revitalization of apartment buildings, building development of Wrocław in the beginning of the XX century, physical deterioration degree of buildings, economic effectiveness of revitalization.
The assets of a business entity that is subject to bankruptcy proceedings form bankruptcy estate. The correct assessment of its value is a necessary pre-condition to save time and cost effective bankruptcy proceedings. The article presents the valuation methods applied in Poland for assets consisting of real estate and movables that collectively constitute the bankruptcy estate. The main objective of this study is to assess the reliability and efficiency of the appraisals of book, market and forced sale value in relation to the possibility of correct estimation of funds obtained from the sale of individual assets in the course of liquidation proceedings. The article presents the results of a study conducted in 15 intentionally selected enterprises in bankruptcy operating on the territory of Lubelskie Voivodeship in Poland. It offers the analysis of applied valuation methods and the description of specific conditions of sale of bankrupt entity’s assets in accordance with legal regulations and applied practices. In particular, it compares the differences in the value of the examined assets determined by different methods and identifies the reasons for these differences. The most important conclusion of the study is the fact that neither the market value nor the book value allow for reliable estimation of the revenues that could be obtained from the sale of the bankruptcy estate, which makes it impossible to determine the probable level of satisfaction of creditors’ claims. The specific nature of sale under bankruptcy justifies the use of the forced sale value despite difficulties connected with its estimation. The basic recommendation is the necessity to supplement the valuation report with the estimation of the forced sale value along with the comprehensive description of the algorithm of its calculation.
Abstract. The article classifies Polish voivodeships into appropriate groups with a similar level of occupational safety in the construction industry. The basis for the adopted classification was statistical data published by the Central Statistical Office regarding population, employment in the construction industry, the value of construction production and the number of occupational accidents. The conducted research allowed a logical and correct, in terms of content, division of the Polish territory to be made, taking into account the aspect of occupational safety in the construction industry. Statistica software and cluster analysis were used to solve the problem.
Streszczenie: Rolą syndyka w postępowaniu upadłościowym zmierzającym do likwidacji majątku dłużnika jest sprawne i efektywne działanie w celu zaspokojenia wierzycieli w jak największym stopniu. Czynności syndyka podlegają kontroli sądu, wierzycieli oraz innych interesariuszy. Podstawową kategorią ekonomiczną wpływającą na efektywność postępowania są koszty upadłości. Sprawozdanie finansowe podmiotu postępowania upadłościowego powinno je zatem jednoznacznie identyfikować i prezentować. Celem artykułu jest propozycja modyfikacji sprawozdania finansowego, tak aby jednoznacznie ujawniało ono informacje o poniesionych i przewidywanych kosztach postępowania upadłościowego. Zastosowaną metodą badawczą jest analiza literatury przedmiotu i regulacji prawnych. W artykule scharakteryzowano pojęcie kosztów upadłości oraz zaprezentowano możliwości ujawniania z większą szczegółowością informacji o tych kosztach w bilansie, rachunku zysków i strat oraz informacji dodatkowej sporządzanych zgodnie z regulacjami polskiego prawa bilansowego.
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