Ко бира судије уставног суда?, Фондација Центар за јавно право, Сарајево, 2012, стр. 286.
Review of: Đorđe Marković "Who Elects the Constitutional Court Judges ?", Center for Public Law Foundation, Sarajevo, 2012, p. 286.
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Review of: Đorđe Marković "Who Elects the Constitutional Court Judges ?", Center for Public Law Foundation, Sarajevo, 2012, p. 286.
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The profit paradigm in business declining, replaced by hybrid organizations pursuing profits alongside social and environmental goals. Stakeholders’ involvement and dialogue are vital for the company’s success in this transformation. The objective is to examine the evolving needs of stakeholders in terms of information and their communication expectations in light of two alternative approaches in stakeholder theory: managerial and normative (Gray et al., 1996). The research method employed is a systematic literature review. The dialogic approach in stakeholder management involves engaging stakeholders in the process of defining priority issues and providing relevant information, collaboration, and accommodating changing expectations. The monologic approach is based on providing one-sided scientific knowledge by technical experts, limiting debate and rejecting alternative perspectives. The growing significance of stakeholders generates escalating principal-agent conflict between stakeholders and managers, as well as other capital providers.
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The purpose of this paper is to present the impact of the adopted accounting policy and its impact through the financial statements on the results of the financial analysis—by influencing the base data used in this analysis. The issues presented in the paper are issues in the area of individuals’ decision-making allowed by law—and they still provide the entity with tools to improve its “financial image”. Deliberate, aggressive data distortions would have a far-reaching impact.
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Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.
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Economic analysis can be considered in various approaches, as a scientific discipline, a method and an instrument or function of management. All these approaches occur in the central bank, which is of particular importance and plays a key role in the system of functioning of the economy. The knowledge and authority of central banks results, among other things, from the quality of economic analysis carried out. Economic analysis of enterprises is one element of the system of assessment of economic and inflationary processes. The aim of the study is to identify the situation regarding the central bank’s approach to assessing the condition and economic results of enterprises based on economic indicators, in particular those relating to profitability and financial liquidity. The study is not so much about recognizing the situation in terms of profitability and financial liquidity in the corporate sector in the period under review, but rather about demonstrating that the economic analysis of enterprises is an important area of analysis and research carried out in central banks. To a limited extent, detailed instrumental and methodological aspects of the economic analysis of enterprises have been addressed, which deserve to be highlighted in separate publications.
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The purpose of this chapter is to identify the effects of the selected macroeconomic variables on the profitability of enterprises. A neural network, specifically a multilayer perceptron, was used to analyse the data. The input layer included three macroeconomic variables (unemployment rate, real disposable income and wages), and the output layer included the target variable, i.e. net return on assets (ROA). Sensitivity analysis was also performed. The study used data for almost 6,300 enterprises representing 21 sections specified in the Polish Classification of Activities. The analysis indicated that the most important variable in the context of shaping ROA is the dynamics of the average monthly gross real wage in the national economy. The second most important factor is the unemployment rate, and the least important is the dynamics of gross real disposable income. The paper attempts to fill the research gap concerning the effects of macroeconomic variables on company profitability.
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The chapter is methodological in nature. It fits into the discourse on the usefulness of economic analysis tools for enterprises, such as various financial ratios. The aim of the chapter is to assess profitability ratios and cash efficiency ratios as synthetic efficiency measures, particularly in terms of their resilience to common practices of creative accounting. The main method used in the chapter is deduction, and the discussed issues are illustrated with numerical examples. The chapter demonstrates that cash efficiency ratios possess characteristics that make them synthetic measures of efficiency, bordering on profitability and financial liquidity. They are more resilient to the practices of creative accounting compared to profitability ratios and, as such, should be used more frequently as primary synthetic efficiency measures, which currently seem to be dominated by profitability ratios. It is advisable to consider a broader reliance on cash efficiency or, at least, parallel reporting of profitability and cash efficiency. In cases where there are different indications in these two areas, greater importance should be attached to cash efficiency than profitability in financial analysis, which can be successfully done, e.g., in the analysis of publicly traded companies.
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Corporate bankruptcy prediction has been addressed in countless studies, while the bankruptcy process is scarcely recognized in the literature. The aim of this study is to develop a holistic concept of the corporate bankruptcy process. The primary method used in the study was a review of the literature, and in the absence of publications simultaneously addressing all the issues included in the aim, a syllogistic inference scheme was adopted. The concept developed assumes that bankruptcy is a process whose shape depends on short-term symptoms of bankruptcy (i.e. profitability and liquidity), long-term symptoms of bankruptcy (i.e. growth and development), possibly acquired cash to counteract these symptoms, as well as the agility and resilience of the company.
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The aim of the article was to analyse overdue invoice payments that generate payment backlogs and their economic consequences. Based on the data taken from the European Payment Index Reports, the analysed period was divided into two sub-periods: 2016–2019 and 2020–May 2023. The level of payment backlogs in the first period was mainly affected by internal factors—instruments of the trade credit policy, such as dates and forms of invoice payment and precautions undertaken against the risk of loss of receivables. From 2020, the increase in payment backlogs was caused by macro factors such as the economic situation, the level of inflation and interest rates or exchange rate policy. The negative effects of payment backlogs, such as additional costs of penalty interest, debt collection costs, deterioration of financial liquidity, loss of income, problems with staying on the market, limited implementation of innovations and development, redundancies and the lack of new hires after 2020 have clearly intensified. On a macro scale, they will be one of the causes of the economic slowdown.
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The uncertainty of the social and economic situation require a reliable measurement of innovation, because data on this subject can help enterprises better assess the contribution of innovation to their development and the achievement of intended goals, and then help decision-makers to monitor the effectiveness and efficiency of pro-innovation activities. However, it should be noted that the measure of innovation performance should not be based on one indicator alone. The complexity of the innovation process requires taking into account its individual stages, during which the investment outlays are transformed into innovative products or processes. In addition, research conducted among Polish enterprises showed that they are not interested in monitoring macroeconomic indicators related to innovative activity, often analysed in various types of scientific papers. Therefore, the purpose of this study is to evaluate the indicators of measuring companies’ innovation performance. Based on the bibliometric analysis, a two-stage innovation process was adopted consisting of the research and development stage and the comercialisation stage. In turn, the development of an original definition of the innovative process allowed to group the described indicators consistently into two groups: indicators of research and development activity and indicators of commercialisation.
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Significant gender differences and disproportions often emerge in various areas of society. Women on the labour market receive, on average, lower wages, have greater difficulties in finding and keeping a job, and may encounter greater restrictions on professional advancement. The consequence of women’s situation on the labour market is that they are entitled to lower old-age pension benefits due to shorter insurance periods and lower level of contributions. This, in turn, causes, among other things, that the majority of seniors at risk of poverty are women. In the social reality, phenomena such as the ‘gender pay gap’ and the ‘gender pension gap’, as well as barriers to professional development and upwards mobility (such as ‘glass ceiling’ and ‘sticky floor’) still exist and are highly resistant to change. The study discusses these phenomena.
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This article presents the major empirical findings on the scope, structure, economic weight, finances and role of the social economy sector in Poland in the field of labour market integration, employment creation and social services. The term ‘social economy’ as used in the chapter refers to the broad array of organisations that include: voluntary organisations, disabled persons cooperatives, work cooperatives and social cooperatives. This article highlights these entities’ specific, often innovative role in work integration of disadvantaged social groups, their importance as providers of services ranging from rehabilitation to education to social services, and finally, their role in advocacy.
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Polish contemporary art, including art in public space, in addition to all its functions (such as expressive, symbolic, ludic, cognitive or critical), can also play a diagnostic role for the condition of Polish society. Art in Poland is a field of ideological disputes, and frequently divisions and scandals resulting from an overly literal reading of meanings or looking for one-sided associations. On the other hand, artistic creation provides examples of activities that integrate, engage and produce social effects. Presenting artifacts and topics raised by artists provides an opportunity to show foreign audiences these issues, which are vivid and discussed in Polish society in relation to their own worldviews and native culture, and allows to create a space for intercultural dialogue.
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This article presents foreigners’ encounters with Polish music on the Internet. Among them are people interested in Polish culture and language, who learn to improve their language skills using music, as well as users who simply come across Polish music among rich global cultural offer. At the core of the research into the online reception of Polish music is the assumption that teachers using popular culture references in their classes should be able to identify the interests and needs of the ever-changing popular culture audience. The research was limited to YouTube.
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The author starts with a general outline of the speech therapy’s and literary studies’ perspective of reading the text by a writer with aphasia. The main part of the article discusses the strategies adopted by Leo Lipski and Sławomir Mrożek for recovering – learning – language(s) after both writers experienced this speech disorder. The author discusses and compares these strategies, functionalized and thematized in the literary and the autobiographical works of Lipski and Mrożek, and in this attempt she refers to published texts as well as the archives. Contextually, she also reconstructs the problems of multilingualism and emigration related to their works. The author concludes that, despite many differences between the experiences of both writers, the methods of learning Polish after suffering aphasia, which were adopted and described by them, are very similar.
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The article presents the concept of Polish Russophobia and shows its various realizations using examples of literary texts from the Romantic era, with the assumption that it was this era that shaped the native pattern of culture, changed and exploited in moments of crisis. The text comprises a spectrum of attitudes and topoi in the literature and epistolography of bards – the victim figure, divine punishment, martyrology and messianism, patriotic vampirism and historiosophical solutions to the Russian problem – which maybe the basis for foreigners’ understanding of Polish culture.
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The article outlines the longue durée of Poland as imagined in France and France as imagined in Poland in literary representations and political discourse over 500 years of mutual relations. The most important topoi resulting from the first “clash of cultures” (on the occasion of the Polish election of future Henry III of France in 1573), present to this day in impossible farewells and returns and in the scheme of binary oppositions (Enlightenment – Romanticism, modernity – non-modernity, rationality – irrationality, civilization – barbarism, entire Europe – another Europe), are analyzed.
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The main thesis of this article is that the new Polish lexis, created after 2000, documents the dynamic changes taking place in the Polish lifestyle and therefore may be used to present contemporary popular culture to foreigners. This thesis is verified by discussing, according to the thematic criterion (e.g. FITNESS, FOOD), 10 groups of new words registered in the dictionary of neologisms of the Language Observatory of the University of Warsaw, and then by indicating the relationship of their meaning or form with the current cultural trends described by researchers. In the end, various suggestions for the use of the new lexis in Polish as a foreign language classes are given.
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The article is devoted to the use of the concept of languaculture in Polish language teaching – its indispensable part is the teaching of a language understood as a basic cultural fact. The text consists of a description of reflections on the title issue, a presentation of the ways of combining the linguistic and cultural components in selected didactic materials, and a conclusion. The reflections on the place of languaculture in the process of teaching Polish were based, inter alia, on selected publications of linguists and glottodidactics. Attention was paid to the multitude of reflections and studies on the cultural background of lexis, which can be used in the teaching of the Polish language and culture as foreign. The article also presents selected methods of including linguistic content in two textbooks – “Zdaj się na polski!” and “Gramatyka z kulturą”. The authors included linguistic content in the texts and tasks they created, although the development of cultural competence is not their main goal. In the conclusion, attention was paid to building learners’ awareness of the existence of such elements of language, the explanation and correct use of which is related to the knowledge of the cultural context.
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