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  • OER000002877.pdf.jpg
  • Journal article


  • Authors : Alex, Borodin (2021)

  • The article develops economic and mathematical models as a tool for conducting factor financial analysis of the prospects for the development of an industrial enterprise. The functioning of the developed economic and mathematical models is based on the DuPont model, which allows analyzing the dynamics of the company’s profitability in the course of two-factor and three-factor financial analysis. The proposed model tools are based on the...

  • OER000001793-1.pdf.jpg
  • Ebooks (Sách điện tử)


  • Authors : Garzyńska, Jolanta Iwin (2018)

  • The chapter discusses the base of the corporate income tax and summarizes the provisions of Polish law on corporate income tax with the draft common consolidated corporate tax base (CCCTB) directive. An analysis of tax revenues and tax costs with particular emphasis on revenue not constituting tax revenue and expenses is not considered tax deductibles. The chapter involved conducting a survey. Surveys were sent to 1000 Polish companies subject ...