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W pracy podajemy nowe wyniki dotyczące "uwypuklania" wielomianów rzeczywistych, a w szczególności uogólniamy niektóre z rezultatów z pracy K. Kurdyka, S. Spodzieja, „Convexifying positive polynomials and sums of squares approximation”, SIAM J. Optim. 25 (2015), no. 4, 2512-2536. Pokazujemy też pewne zastosowania uzyskanych wyników w optymalizacji.
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Using some commutative algebra we prove Max Noether’s Theorem, the Jacobi Formula and B´ezout’s Theorem for systems of polynomial equations defining transversal hypersurfaces without common points at infinity.
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The purpose of this work is an introduction and overview of geometric and numeric properties of algebraic cycles in smooth projective varieties. We recall or propose several problems, which we consider worth to study. We are mainly interested in, but do not restrict our story to, codimension 2 cycles in projective spaces. These are points in P^2, curves in P^3, surfaces in P^4 and so on.
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Purpose: The purpose of this study is to analyse the legislative process of regulations introduced under the so-called of Polish Deal, which was carried out on the basis of the principles of decent legislation. For the purposes of the analysis, two principles of decent legislation were selected, i.e. the principle of specificity of regulations and the principle of compliance with the law making procedure by the legislator. In addition, due to the tax nature of the regulations, they were also analysed based on the principle of legal certainty. Design/methodology/approach: In the paper the comparative legal method (consisting in the analysis of legal acts, literature and jurisprudence) was used. At the beginning, the principles of decent legislation and the principle of legal certainty are briefly characterized. Then, the legislative process of changes introduced as part of Polish Deal was analysed in order to indicate examples of its elements that could violate the above principles. Findings: The numerous irregularities in the legislative process concerning Polish Deal described in this study confirm that the principles of proper legislation and legal certainty were violated in its course. The essence of these principles implies the necessity to enact laws that will implement the principle of specificity of provisions and with the observance of the appropriate procedure for its enactment. Meanwhile, the acts covered by Polish Deal were processed quickly, in violation of such important principles as, e.g., keeping an appropriate period of vacatio legis, which in the case of establishing the tribute law may have particularly unfavorable effects, because they affect the taxpayers’ income and property sphere, and may destabilise state tax system. Other shortcomings of the legislative process that violated the principles of proper legislation were the lack of public consultations on bills covered by Polish Deal, or the poor substantive quality of the regulatory impact assessment that applied to them.
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The jump of the Milnor number of an isolated singularity f₀ is the minimal non-zero difference between the Milnor numbers of f₀ and one of its deformations fs. We estimate the jump using the Enriques diagram of f₀.
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The development of information technologies marked the era of digitization, introducing a new dimension of technical and technological progress at speed we did not expect. The changes caused by the digitalization phenomenon are visible in all spheres of economic and social life. The accounting profession could not remain outside of these processes. The subjects of our attention in this paper are the benefits, challenges and limitations that digitization brings to the accounting profession. Information is of crucial importance for the effective management of business information. Timely, true and reliable information is mostly generated by accountants. Their quality and credibility are further increased by auditing. The essence, philosophy and purport of accounting are not changed regardless of the significant difference between manual accounting and the modern digital era. Digitization enables faster, more efficient and more complete data collection, their selection and processing, as well as the generation of reports in different forms. On the other hand, there is a very pronounced limitation, of the so-called information entropy, when the volume of information and data overwhelms the system. It used to be difficult to get certain information. Now, the situation has drastically changed, and the essence of the problem is reflected in the ability to find what is needed in the sea of information. It is thankless to make predictions about what will happen, even in the near future. We hope that the era of digitization and artificial intelligence will not reduce the role of the accountant to performing simple data entry operations. Otherwise, the accounting profession will not survive. We hope that with the development of artificial intelligence, man will not give up his own. This conclusion also applies to the accounting profession.
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The intention of this paper is not only to voice our concern over the ongoing complex crisis and related mega messes, but also to raise awareness about the importance of adopting more adequate view in search of solutions. Climate change and related disbalances in physical and biological subsystems are evident to everyone, the same as their impact on socio-economic subsystem of the planet as system dynamics in terms of J. Forrester. In more than two centuries, the prosperity based on cumulative effects of four industrial revolutions has brought humanity into a state of climate emergency, the stage of threatening preconditions that put in jeopardy the prospects of sustainable and inclusive growth. Indeed, until the green transition to a net-zero economy, imbalances will continue to grow in a non-linear way. Fact-based scientific research is warning us that the rise in global temperature reaching 1.5 degrees Celsius above pre-industrial levels dramatically increases the probability of the most apocalyptic consequences, including the risk of biotic feedback loops. The green transition entails a radical transformation of the energy sector and land-use sectors such as industry, agriculture, buildings, mobility, forestry, and waste as the biggest emitters of greenhouse gasses. The green transition would challenge economic orthodoxies. For more than two centuries, liberal capitalism, whether conventional or neoliberal, has been continuously marked by a split between two categories of liberty, negative and positive. To remember, a negative liberty is giving economic agents the right to have freedom from the government interference, supposing that they are “homo economicus” led by self-interest and economic rationality. Inversely, a positive liberty is a right to be “human”, capable of respecting global commons, apart from the freedom of having private interests. For more than five decades, the neoliberal variant of capitalism, referred to as shareholder capitalism by J. Friedman, and market fundamentalism as its prevailing policy platform, primarily fueled by negative liberties, failed to deliver enough human well-being. The logical consequences of market fundamentalism, or giving the market the role of an almost exclusive coordination mechanism, are a linear model of growth and the economic policy platform colloquially named the “Washington Consensus”. In neoliberal variant of capitalism, in addition to internal structural imbalances inherent to the neoliberal economic system and imbalances due to the misconceptions in providing a responsive policy platform, too many new forces related to external asymmetric shocks, such as climate change, biorisk increase, and an overwhelming impact of (geo)politics on the economy and society, have been unleashed. In correlations with the existing ones, new forces are producing mega disbalances. An orthodox neoliberal approach is not particularly suitable for the economies with a delay in economic development aspiring to catch up. To find the solution, we must start with a paradigm change, both in microeconomics and macroeconomics, by setting up a new nexus of economic rules for the digital age, capable of explaining the behavior of an ever-changing economic system when universal connectivity is a dominant free good. The formulation of anew model of growth and related economic policy platform follows. The model of financing the transition from shareholder capitalism to progressive capitalism and related performance measurement system are at the center of such a radical change. Following the previous logic of reasoning, the material is organized in three parts, except Introduction and Conclusion. The first part is dedicated to the context for change. The following two parts focus on the key question and possible answers, respectively, by proposing a new nexus of economic rules, along with the circular model of growth and heterodox economic policy platform as generators of the new economy, complemented by the integral system of financial reporting. The last one is dedicated to the financing of the green transition.
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It is certain that companies are founded with the goal of creating value for the owners, because otherwise the motives for the functioning of corporate companies would disappear, which would call into question the survival of the corporate economy as we know it. Nonetheless, the fact is that creating value for owners does not mean ignoring the interests of other stakeholders. From a management perspective, this means accepting wider responsibility, responsibility towards other stakeholders, such as creditors, customers, suppliers and others, including the interests of the community and environmental responsibility. The problem is even more interesting in the context of alarming information about the intensity of climate change, the need to preserve the environment, as well as reasonable requests that part of the responsibility for high costs be borne by companies as the key causers of these costs. Environmental accounting is recognized as an instrument by which business entities can effectively manage their economic and environmental performance. In this paper, the emphasis was placed on the challenges of applying environmental management accounting (EMA). At the same time, drivers and limitations of the wider application of environmental management accounting were identified. It was concluded that without upgrading the conventional management accounting with new techniques, it is not possible to calculate environmental costs, nor identify the potential for improvements in the areas of ecological and economic efficiency. In addition, the paper recognizes the possibilities of applying various environmental management accounting tools, which can help managers in the decision-making process.
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The digital age, as an unfinished product of the digital transformation process, supported by advanced digital technologies, is unstoppable entering into every pore of today’s society, economy, public sector, or rather, all areas of human work and activity. Surely, not by plan as industrially developed countries do, and not by their own will, emerging economies have found themselves at the center of the aforementioned disruptive technological reversal, which still continues to introduce radical changes in the nature of human work. The author’s intention in this paper is to present, in a concise form, some of the basic premises of the new digital paradigmatic basis, in the struggle to gain a more favorable competitive position, both for companies and national economies on the global market. Additionally, a brief overview of the role of professional accountants, which is already undergoing visible changes, will be given. It could almost certainly be shown that its content will be further redesigned, perhaps even more significantly since the beginning of more intensive application of computer technology in the mid-eighties of the last century, so that the term “digital accounting” is already in use.
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The paper analyses the impact of digitalization and digital transformation on auditing. In particular, the direct implications of machine learning and artificial intelligence, as upcoming technologies that will play a key role in initiating the digital transformation of companies, on audit processes, productivity and audit quality are highlighted. The possibility of analysing the entire population instead of, used to date, sample analysis can greatly influence the reduction of audit risks and thus, consequently, increase the quality of the audit. In addition, through machine learning mechanisms, applying complex algorithms, it is possible to scan information, model it in relation to assumptions from the scenario and highlight possible risks. This predictive analytics isa step towards deep learning so, in the near future, the application will be able to „think“, learn from the results and, accordingly, run more scenarios and tests. Digital transformation refers to major changes in the economy but also in the whole society, so the issues of data security are becoming more and more important. Auditors face new challenges related to understanding the nature and likelihood of cyber threats and, in this regard, identifying and assessing risks. Consequently, there is a need to consider security audits, including black, white and grey box audits.
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The topic of this paper is the examination of the discourses of the Hungarian cultural field in Slovakia, the role of linguistic-cultural representations in identity politics: i.e., how cultural products, texts and institutions mediate or construct minority identity-related contents. The issues of minority identity content are phenomena that constantly arise in the Hungarian scene in Slovakia, and these acts of identification are manifested in the discourses and representations of the cultural field, among other things. This text argues, first of all, that in order to understand the minority identity project, it is necessary to examine these discourses and representations from an identity politics perspective: on the one hand, this can provide valuable information for understanding minority identification processes and for raising awareness of the processual and situational character of identity, and on the other hand, such an examination of the cultural field can serve as an interesting addition to purely aesthetic and professional approaches. The aim of the text is to outline an interdisciplinary conceptual network and approach that can be used to analyse discourses and representations from an identity politics perspective. From the point of view of identity policy analysis, it is crucial that the Hungarian scene in Slovakia is seen as a nation-building minority, and thus patterns of nation-building (i.e. attempts to define national identity) can be revealed in discourses and representations. The paper summarizes relevant theories of nationalism research and the role of cultural references in nation-building, thus placing such phenomena in the Hungarian scene in Slovakia in a theoretical and regional historical context.
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The creation of value and the reporting of various stakeholders on the process, drivers and components of value has recently attracted the attention of the theory and practice of company management and reporting and is the key information basis for making business and financial decisions, not only by investors, but also by all other stakeholders. In modern business conditions, which are determined by the processes of growing competition, globalization, internationalization, digitalization, green transition, or in the synthesized view of “new normals”, the concept of creating, managing value and reporting on it gains additional importance and faces new challenges. In the aforementioned context, in addition to understanding the essence and importance of the concept and process of value creation through a review of the relevant literature, it is important to look at the regulations of the International Integrated Reporting Council (IIRC), which set value creation as a key concept of the International Integrated Reporting Framework (IIRF – International Integrated Reporting Framework).The aim of this paper is to point out the essence, components and importance of the concept of value creation and its application in business through a concise elaboration of the relevant literature, on the one hand, and the IIRC’s concept of creation and reporting on value creation through the application of the integrated reporting model based on the IIRF, on the other hand, as well as their mutual connection, in the function of moving from the traditional creation of value for owners/investors to the modern and future one, which focuses on the creation of value for interested parties in the broadest sense of the word, integrating traditional economic with ecological and social aspects and criteria.
More...A Kisebbségi Kulturális Alap (2018–2022) pályázatainak vizsgálata
The Minority Culture Fund (KULT MINOR) was established in 2017 and has been supporting cultural activities of national minorities in Slovakia since 2018. The Fund is the central institution of the Slovak state's support for minorities and the main means by which the state fulfils its obligations as a signatory to international treaties on the protection of national minorities. Minority grants have been available in Slovakia through the Fund since 2018, earlier they had been awarded by the Ministry of Culture and the Government Office. The current system differs from the previous ones in several important respects: minorities have more influence on the functioning of the grant system in general and on decision-making within it than before, the yearly minimum contribution of the state to the Fund is set by law at a significantly higher level than before, and the proportions of the distribution of grants between national minorities are also fixed. However, there is more continuity in terms of the objectives supported, the applicants and the decision-making criteria. The study compares the composition of applicants, application activity and the distribution of grants during the period when grants were awarded by the Government Office and by the Minority Culture Fund, pointing out the changes brought about by the restructuring of the application system and the relative unchangedness of the awarding priorities. Based on the data published by the Minority Culture Fund, the study also examines the participation of Hungarian cultural institutions and individuals in the application process: the distribution of applicants and their applications, as well as the distribution of the requested and received support in terms of the purpose of the projects, the type of applicants, and the territorial distribution of all these. It then attempts to identify and characterise different, well-defined groups of applicants, again on the basis of the data available and the behaviour of applicants that can be inferred from this.
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This study explores the issue of passive cultural participation, in other words cultural consumption, of Hungarians in Slovakia. It presents the most popular forms of cultural institution and event attendance, followed by music, film and reading. However, its aims go beyond descriptive characterisation: it examines which features of social stratification influence and shape cultural consumption; it observes how different cultural programmes are interrelated, how they can be grouped and what the characteristics of visitors in each group are; and it asks whether the inequalities in online cultural consumption are different from those in the offline world. The study is thus primarily empirical, drawing on data from two representative sociological surveys of a sample of Hungarians in Slovakia. The main findings show that the consumption of culture by Hungarians in Slovakia is highly correlated with accessibility: its material dimension on the one hand and its physical dimension on the other. In fact, people with higher incomes have a significantly more intensive cultural life than people with lower incomes, but there is also an advantage of the urban population compared to the rural population. In addition to accessibility, cultural capital, gender, and age also play an important role. The study also shows, however, that these factors determine not only the intensity of cultural consumption but also the form it takes: some areas are more characteristic of young people, others of women, and others of high-income, highly educated people. To sum up, social situation and demographic characteristics are inseparable factors in cultural consumption.
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Favourable tax environment, strengthening of digital business, shortage in the exchange of tax data, as well as the possible concealment of the identities of beneficial owners, represent the most important benefits that jurisdictions known as tax havens offer to potential non-residents. For decades, such territorial-legislative structures have encouraged theoretical debates regarding the legality of their operation as well as the offshore business system itself. The aim of this paper is to reach certain conclusions regarding the legality of their existence through a comparative analysis of different theoretical positions and practical knowledge in relation to the existence of tax havens and digital economy, as well as to answer the question of whether the offshore business system itself is consequently an instrument of abuse or an expression of real needs for a different way of performing business activities.
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The paper presents the characteristics of digitization and innovations in auditing. Digitization represents the use of digital technologies in order to change business processes and improve business performance. From the audit aspect, the characteristics of digitization in the segment of audit evidence and audit files were presented. Digitization from the aspect of audit evidence provides auditors with the opportunity to collect a larger volume of audit evidence, eliminate certain testing on a sample basis and obtain evidence of a significantly higher level of reliability. Digitization of audit files provides significantly easier manipulation of documents from the aspect of search, management and exchange. Today, auditors are actively using generalized and user software in the process of digitizing their activities, and when it comes to innovations in auditing, the use of artificial intelligence, automation and predictive tools in auditing is indicated.
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The relationship between environmental and economic performances is an important dimension of the sustainability of an enterprise. It is exactly a combination of the economic and environmental performances of a certain enterprise that is understood as a corporate eco-efficiency concept. By including corporate eco-efficiency in an enterprise’s strategic planning, the management of the enterprise establish a direct link between the goals of the protection of the environment and profitability. Given the fact that there is not only one measure of either economic or ecological efficiency it arises that eco-efficiency is a flexible and multidimensional concept. Starting from the corporate eco-efficiency concept, this paper is aimed at investigating the theoretical methodological challenges of redesigning the standard information offer of managerial accounting in compliance with the measuring requirements and the improvement of corporate eco-efficiency. The methodological procedures and techniques characteristic of social sciences,i.e. the qualitative methodology based upon the descriptive-analytical approach, is going to be applied in the paper. Apart from pointing to multidimensionality when defining corporate eco efficiency ,the goals and possibilities of its improvement are also going to be highlighted in the paper. Special attention will be paid to corporate eco-efficiency measuring and the significance of the information provided by managerial accounting in corporate eco-efficiency measuring and improvement. This research study can be expected to contribute to the improvement of the practical and theoretical understanding of the importance of (1) the corporate eco-efficiency concept, which first of all reflects in its capability of combining two of the three sustainable development axes – the protection of the environment and economy, and (2) the role of managerial accounting in providing information about measuring it.
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In legal theory, bankruptcy is defined as a form of general or general enforcement over the entire assets of the bankrupt debtor, which is carried out for the purpose of collective and proportionate settlement of the creditors of the bankrupt debtor. The main reason for initiating bankruptcy proceedings is the fact that the debtor is no longer able to fulfill his contractual and legal obligations. Insolvency is a general, basic and regular reason for bankruptcy. Insolvency is not the same as insolvency - an insolvent debtor can be solvent. The paper elaborates the specificity of the assessment of claims based on financial instruments from a bankrupt debtor who is a financial institution.
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