<?xml version="1.0" encoding="UTF-8"?><xml><records><record><source-app name="Biblio" version="7.x">Drupal-Biblio</source-app><ref-type>17</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">Maja Andrijasevic</style></author><author><style face="normal" font="default" size="100%">Vesna Pasic</style></author></authors></contributors><titles><title><style face="normal" font="default" size="100%">A BLUEPRINT OF RATIO ANALYSIS AS INFORMATION BASIS OF CORPORATION FINANCIAL MANAGEMENT</style></title><secondary-title><style face="normal" font="default" size="100%">Problems of Management in the 21st Century</style></secondary-title></titles><keywords><keyword><style  face="normal" font="default" size="100%">financial management</style></keyword><keyword><style  face="normal" font="default" size="100%">ratio analysis</style></keyword><keyword><style  face="normal" font="default" size="100%">Reliability</style></keyword></keywords><dates><year><style  face="normal" font="default" size="100%">2014</style></year><pub-dates><date><style  face="normal" font="default" size="100%">September/2014</style></date></pub-dates></dates><urls><web-urls><url><style face="normal" font="default" size="100%">http://oaji.net/articles/2014/450-1410981470.pdf</style></url></web-urls></urls><volume><style face="normal" font="default" size="100%">9</style></volume><pages><style face="normal" font="default" size="100%">Continuous</style></pages><language><style face="normal" font="default" size="100%">eng</style></language><abstract><style face="normal" font="default" size="100%">Ratio analysis, due to its simplicity, has, for a long time, been one of the most frequently used methods of financial analysis. However, the question is how its results are a good basis for assessment of financial condition of a company by the external users of financial reports. If one takes into account numerous limitations, one can rather say that ratio analysis is a rough approximation of financial situation. What are the limitations, can they be overcome and in what way, can they, at least, be reduced, and to what extent the user has to take a reserved attitude when making business decisions on the basis of ratio analysis? The last but not the least, we should accept the fact that by insisting on financial analysis other aspects of the analyses are, in practice frequently marginalized, thus neglecting the fact that actually they themselves in the most direct manner point to the causes of potential disorders in business activities of a company. </style></abstract><issue><style face="normal" font="default" size="100%">2</style></issue><work-type><style face="normal" font="default" size="100%">Original article</style></work-type><section><style face="normal" font="default" size="100%">117-123</style></section></record><record><source-app name="Biblio" version="7.x">Drupal-Biblio</source-app><ref-type>17</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">Agnieszka Bem</style></author><author><style face="normal" font="default" size="100%">Paulina Ucieklak-Jeż</style></author><author><style face="normal" font="default" size="100%">Paweł Prędkiewicz</style></author></authors></contributors><titles><title><style face="normal" font="default" size="100%">INCOME PER BED AS A DETERMINANT OF HOSPITAL’S FINANCIAL LIQUIDITY</style></title><secondary-title><style face="normal" font="default" size="100%">Problems of Management in the 21st Century</style></secondary-title></titles><keywords><keyword><style  face="normal" font="default" size="100%">financial conditions</style></keyword><keyword><style  face="normal" font="default" size="100%">Financial Liquidity</style></keyword><keyword><style  face="normal" font="default" size="100%">financial management</style></keyword></keywords><dates><year><style  face="normal" font="default" size="100%">2014</style></year><pub-dates><date><style  face="normal" font="default" size="100%">September/2014</style></date></pub-dates></dates><urls><web-urls><url><style face="normal" font="default" size="100%">http://oaji.net/articles/2014/450-1410981539.pdf</style></url></web-urls></urls><volume><style face="normal" font="default" size="100%">9</style></volume><pages><style face="normal" font="default" size="100%">Continuous</style></pages><language><style face="normal" font="default" size="100%">eng</style></language><abstract><style face="normal" font="default" size="100%">Hospitals’ financial condition is very important, in terms of availability and quality of inpatient health care services. Inpatient’s services consume, in Poland, an important part (about 50%) of National Health Fund resources, but financial situation of hospitals is difficult and many hospitals report problems with liquidity and solvency. The purpose of this research is to study the relationship between the intensity of care, measured by the annual income per bed, and the static liquidity ratios (current ratio and quick ratio). The research has been conducted on the sample of 138 Polish hospitals, using data covering the period 2009-2011. In order to test research hypotheses, statistical tools have been used (T-Student distribution). The study has shown, that, during analyzed period, liquidity ratios have lowered and the level of financial liquidity is, in case of Polish hospitals, lower than recommended in the literature. The authors also confirmed the existence of the relationship between annual income per bed and liquidity ratios. However, the most important finding is that the relationship between the hospital’s income per bed and financial liquidity ratios is positive only up to a certain level, which has been estimated at about 60,000-70,000 EUR per bed. Above this level further increase in income per bed decreases liquidity ratios. This finding seems to be extremely important for health care managers, which usually strive for the income maximization. </style></abstract><issue><style face="normal" font="default" size="100%">2</style></issue><work-type><style face="normal" font="default" size="100%">Original article</style></work-type><section><style face="normal" font="default" size="100%">124-131</style></section></record><record><source-app name="Biblio" version="7.x">Drupal-Biblio</source-app><ref-type>17</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">Kateřina  Čebišová</style></author></authors></contributors><titles><title><style face="normal" font="default" size="100%">USE OF INFORMATION TECHNOLOGY FOR FINANCIAL MANAGEMENT IN CZECH ENTERPRISES</style></title><secondary-title><style face="normal" font="default" size="100%">Problems of Management in the 21st Century </style></secondary-title></titles><keywords><keyword><style  face="normal" font="default" size="100%">financial management</style></keyword><keyword><style  face="normal" font="default" size="100%">information technology</style></keyword></keywords><dates><year><style  face="normal" font="default" size="100%">2011</style></year><pub-dates><date><style  face="normal" font="default" size="100%">May/2011</style></date></pub-dates></dates><urls><web-urls><url><style face="normal" font="default" size="100%">https://oaji.net/articles/2014/450-1391887344.pdf</style></url></web-urls></urls><volume><style face="normal" font="default" size="100%">1</style></volume><language><style face="normal" font="default" size="100%">eng</style></language><abstract><style face="normal" font="default" size="100%">This study examines the impact of the adoption of software tools for Financial Management support on the Financial Management function. In addition to that, it was intended to study the level of contribution these technologies can bring to a company. The study was supported by research conducted on a sample of 46 small and 39 medium-sized manufacturing companies in the Czech Republic. The primary technique of data collection was a questionnaire distributed via mail, followed by further telephone and e-mail support. Collected data were explored by correlation analysis to determine the dependency between the use Financial Management supporting ICT and economic results of companies. For medium-sized companies has been established low to moderate dependence. Therefore in this case the use of soft ICT to some extent contributes to better economic performance. In contrast for small companies the dependence was negligible and sometimes even slightly negative, the use of software tools here can thus be counterproductive.</style></abstract><work-type><style face="normal" font="default" size="100%">Original article</style></work-type><section><style face="normal" font="default" size="100%">38-45</style></section></record></records></xml>