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The authors try to describe determinants of job satisfaction and organizational commitment of local government employees. On the basis of the review of literature, it can be concluded that there are a few studies in the area of commitment of public administration employee in Poland. This article consists of two parts. The first one describes the role of job satisfaction as factor influencing different employee organizational behaviors, and explains the relationship among job satisfaction, organizational commitment, and selected elements of motivational system. The second part presents the results of the study carried out among 146 Polish officials from the Lublin region. The results relate to the level of satisfaction and organizational commitment, and their relationships with the ten motivational factors. Conclusions are consistent with literature findings. Polish respondents have a low level of job satisfaction and organizational commitment. The observed relationships of those variables with chosen elements of the motivational system indicate possibilities of changing the situation in local administration in Poland. It mostly refers to focusing on the atmosphere in workplace, and development of good relationships between managers and employees. Authors postulate the need for further research in this area.
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The rules shaping the capital structure are major issues relating to corporate finance. Although, there are many studies, there is no conclusive outcome which theory best explains the behavior of enterprises. The aim of this study is to verify whether company’s capital structure depends on the share of fixed assets in total assets, the size and growth of a company, its profitability, liquidity and size of a non-debt tax shield. The significance of the impact of various factors on the debt of a company was investigated using linear panel models. Data for the analysis come from the financial statements of companies listed on the Warsaw Stock Exchange, belonging to the service sector (sample size: 158), for the years 1998–2012. It was found that the share of the debt in capital structure decreases when share of the tangible assets in total assets, size and profitability of the enterprise grow. The impact of the other factors was not found. It seems that shaping the capital structure of the studied companies is best explained by the pecking order theory.
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This article presents conclusions from an evaluation of the impact of capital structure on reporting of non-financial information by insurance companies in the Polish market. Specialist publications and prevailing legal regulations are reviewed, methods of deduction and induction as well as the author’s own observations are applied. The study is divided into three major parts which comprise evaluations of: 1) the degree of non-financial reporting by insurance companies in the Polish market, 2) capital structure of insurance companies compiling non-financial reports, 3) capital structure of insurance companies that fail to prepare non-financial reports. The proportion of foreign capital in the share capitals of insurance companies compiling non-financial reports was found to be markedly higher than in all the insurance companies, i.e. those that draft and do not draft non-financial reports, in the entire period under analysis. Studies of comparable research samples have not been found in the literature resources.
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