The aim of this paper is to identify the key factors which are affecting the economic value of clothing companies. The study determines the relationship between the applied strategy of financing assets and financial situation of enterprises. Used in the participation rate of net working capital to total assets, also includes ROA, ROE, liquidity and equity multiplier. Assessment was measured using the Value at Risk. In the researched process the following key explanatory variables were selected: sales, expenses, assets, working capital, debt capital, equity, receivables, inventory, productivity. Not all of the explanatory variables occur simultaneously in all the years of study. However, two explanatory variables have been constant, namely: costs and foreign capital.

In this paper we discuss statistical data requirements and modeling frameworks used for macro prudential analysis and policy making. We start with a short overview of causes, for which this kind of policy was introduced after the last financial crisis and its links with traditional micro-level supervisory and challenges generated for national and international statistical systems. We point out a group of implications which financial stability, seen from macro perspective, brings for data andmodels requirements, determined with introduction of consecutive Basel Accords and made operational with FINREP and COREP packages. Our special attention is paid to systemic risk models, which provide very precious knowledge about institutions’ dependencies and probabilities of shock spillovers within and across sectors. Expected problems with statistical data requirements fulfillment and models structure specification are also discussed and some possible solutions are hinted.

This article describes the growing importance of effectiveness in the internal control system in public institutions. This new “effective” approach to internal control has already been noted in literature. Moreover, the Regulation on public finance dated 27 August 2009 introduced the notion of the effective “managerial control” in the area of functioning of the Polish public administration and local governments. The COSO I model also underlines the necessity of permanent research of the operations productivity and the evaluation of effectiveness of the internal control system as a whole in a given company, which is especially important for the management. Additionally, the INTOSAI guidance and the Standards of European Commission no 1341/2007 point to the effective aspects of the internal control system. The full and efficient internal control system in an institution should consist of 3 integrated lines: current control, control conducting after carrying out operations and also internal audit. The internal audit has an important role in the internal control system efficiency evaluating for the management. The organizational structure of the institution has crucial influence on the internal control system and its effectiveness. The hierarchic structure is a natural environment favorable for the internal control system, however the process approach usually stimulates and facilitates the research of effectiveness of control mechanisms built into a given business process. The effective internal control system can support the implementation of strategy in a given institution by periodically checking the level of achievement of strategic sub-purposes. Finally, it can observe the gradual evolution of internal control towards effectiveness in central banks and other public institutions, which means a better awareness of “control culture” among staff and a better quality of Corporate Governance.

This article considers shopping mall as: a) a place of spatial influence as evidenced by the area customers commonly come from (on a local, regional and country-wide scale), b) a place of customers’ arrivals over time (during different times of the day and week). An example of the Bonarka City Center—a newly opened shopping center located in Cracow—was employed to tackle four significant issues. The research procedure included a field data gathering carried out in February 2010 in the underground parking lot situated beneath the mall major trade area. Each investigator was to note down the number of cars entering the lot, license plates county code and the number of passengers inside. Besides, all of the people were subjectively classified to different age groups. Customers who came on foot or by public transport were not included in the analysis. First, the authors endeavored to determine the size of daily traffic at the shopping center. Secondly, the main directions of customers’ arrivals (crude, controlled for population and per automobile) enabled to delineate the major area people are attracted from by the shopping mall. Thirdly, an analysis over time revealed peaks and trough times over the daily traffic, both diverse during a working day (here: Tuesday) and weekend (here: Saturday). The final issue discussed hereby concerned the customers’ age in relation to the arrival times, which allowed tracing a varying demand over a day.