One of the recently observed trends in Poland, as in most other countries, is the increase in the distances between the different income segments of the labor market. This is accompanied by an increase in relative poverty of the employees. In the nineties in the twentieth century the term of working poor appeared. In discussions on poverty, however, many problems are mainly ignored such as: poor workers, fair pay, access to market offers, quality housing, effective health care, modern education and the judiciary. Poverty is mainly associated with unemployment, homelessness and social exclusion. The problem of low salaries is considered a natural consequence ofmarket competition and the skills and labor market activity of individual units. The process of increasing economic stratification is not an autonomous phenomenon, arising only from the different attitudes, life strategies, skills, abilities and determination of individual units, but increasingly it is the consequence of economic liberalization and globalization effect distribution. The existence of poor working reduces the number of unemployed and improves the economic situation of the companies, but generates new problems such as: a growing number of inactive people, unstable employment situation and income, the growing movement of employees, lack of job security, economic and non-economic deprivation of employment, social discontent, social disintegration and hidden unemployment.

High-amplitude of changes in foreign exchange markets had often a negative impact on the financial results of Polish exporters in 2008—2009. The design of adopted financial instruments and the height of the security show insufficient internal control over the implementation of the exchange rate risk protection policy in public entities, where financial loss has repeatedly exceeded the expected benefits. Most of the serious irregularities in this aspect came out of speculative transactions of senior or middle management staff and errors caused by faulty estimates, or insufficient knowledge about the design of derivatives. The text refers to the above situation, resulting from the need to thoroughly verify the current level of risk by the amount of securities derivatives in the company. The author’s is to remind the regulations which would significantly reduce risk and demonstrate a mechanism whereby members of the internal audit committee under the board and external auditors, and the government of the company to protect the examined subject from the risk from improper use of the potential which undoubtedly are given by currency options. Support for active security policy is the indicator presented in Chapter 2. Extremely important is the fact that the meter will indicate the risk ex ante, before the consequences in the form of financial losses and an increase in long-and short-term debt.

This article is the introduction to the research project on a set of 130 companies exploring how the brand equity contributes to gain and maintain competitive advantage and business value creation. The study groupwill cover 130 domestic companies listed on the WSE in the period of 2002–2006. During this period the Polish companies in a favorable macroeconomic environment. The question is whether they were able to take advantage of favorable economic conditions to generate/increase the value of the company and which ones and how they used the brand equity of the company’s value creation. Competing consists of a lot of Darwinism. In the maze of perception and subjective value judgments, subject of the transaction role of the brand is essential and what is more, you can hypothesize that it is generic, independent of time and the market sector in which the firm operates. The brand has the ability to generate future income: differentiates, reduces risk and complexity, compensates for pressure on prices and offering added value, reduces pricing flexibility. Mark provides the increase in sales and provides improvement of operating cash flows. With these abilities it can be regarded as a determinant of corporate value and it can be regarded as one of the strategic business activity giving rise to its value. Reflections on the essence of the brand equity and its value begins with an explanation of the subjective nature of the value. Than the article describes the role of the brand in creating the value. Detailed concepts of Kampfer and Upshaw brand and the concept of brand equity by David Aaker explain the source of its value. It is the case of the so-called brand equity, defining it as a set of assets and liabilities associated with the brand, and brand value, a valuation of brand equity. The base of the brand equity is the prospect of making a profit in subsequent periods as a result of investments in individual assets and make the appropriate actions in earlier periods. The article presents the various techniques for estimating the value of brand equity. It should be noted that among the many methods of estimating the value of brand equity the most appropriatemethod seems to be taking into account the impact of the brand to generate future cash flows. In this regard, the DCF methods should be mentioned, and especially economic gains market value (taking into account the theoretical model of brand valuation to the market value by C.J. Simon and M.W. Sullivan, 1993).