Piotr Bartkowiak

Financial review as an element of corporate governance in the Polish legal regulations

Q e aim of the current paper is to present !review as an element of an e? ciently working corporate governance system. Q e study was prepared on the basis of both the details of the legislation in force in Poland, as well as on the basis of In- ternational Accounting Standards. Moreover, the analysis will attempt at describing the roles of an expert auditor and a ! nancial statement perceived as a basic tool of communication with stakeholders 1 as well as will try to present the changes that have

Typy koopetycji międzygminnej w polskich obszarach metropolitalnych

Th e article deals with the problem of shaping inter-organizational relations in the context of their cooperation and competition (known also as co-opetition) between local government units. Empirical research was conducted in 2015/2016 with the example of self-government units in Polish metropolitan areas. An assumption was made, that the dominant approach used in that matter is cooperation. Th e main objective of the paper was to 1) prepare a typology of co-opetition among chosen units and 2) identify the dominant type. A questionnaire was used as a main research tool, dedicated and addressed to the representatives of local government unit’s authorities.

The Role of Information in Product Innovation Process and Assortment Management

Background: Entities participating in the product innovation process and assortment management create an organization that processes information, so spen ding invested in the information processing determi nes the final form of the new product and assortment management. An im portant condition for effective communication proce ss s, integration and cooperation between these entities is the right combination of company centers. Cooper ation in this system is the basis of combining knowledge, informa tion, experience and the skills of individual team members within the scope of the individuals role and responsibili ties. The combined intellectual values determine th e efficiency of new product development and assortment management. The level of cooperation in the team results in a part icular level of assertiveness and cooperative spirit. Moreover, thi s cooperation provides the base for the concept of concurrent engineering, which is an integrated process for the development and introduction of a new product onto the market. Methods and results: Studies carried out so far reveal a positive rela tionship between the use of information derived from market research (marketing information obtaine d from MDSS / MES) and the success of a product. O n the basis of this study, it was found that inappropriate, irrele vant and outdated data and technical documentation, and inadequate distribution of such information causes communicati on problems between the members of the project team , which is a major barrier to integration and cooperation team s, and has a negative impact on the level of succes s of new product designs. The information technologies discussed above should generate eight key types of information required i n supporting decision-making processes in new product developmen t: the strategic, financial and program management, new product design (internal sources), technical, the customer and their needs (internal and external sources), an d competition and regulations (external source) . This arrangement pr esents sets of information corresponding to informa tion necessary for the formulation of a strategic marketing plan prop osed by Ph. Kotler and G. Armstrong. Conclusions: The use of the above types of information differs in the different phases of the integrated product l ife cycle. In the pre-project phase (FFE fuzzy front end a ctivities), the company may need all kinds of infor mation. However, in the commercialization and marketing phases what is pr marily required is information about the recipi ent (the formulation of marketing programs) and program-proj ect management (introduction of a new product onto the market). Technical information is required in the design and development phases of prototypes. Legal and regula tory information regarding the competition, and financial and strate gic considerations are especially important in the testing and the economic evaluation phases of new product developme nt.