We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.
This paper presents 22 indicators used to highlight the actual global warming trends. Theindicators are the outputs of a detailed research activities performed by scientists from all over the world.These 22 indicators were divided into eight separate categories: atmosphere and climate; glaciers, snowand ice; marine systems; terrestrial ecosystems and biodiversity; water; agriculture; economy; humanhealth. Some specific mountain area aspects are relieved with Mountain Low in Romania.
More...
The contribution of Batik industry have exceptional influence for the Indonesian economy. The value of batik and batik products in 2017 reached 58, 46 million us dollars. Indonesian batik is exported to Japan, United State of America, and Europe (Cabinet Secretary Republic Of Indonesia, 2018). In giving incentive towards creativity and innovation to the batik industry, the government have an important role as a regulator. This research used qualitative and investigation method. The local government as a stakeholder or extension of central government play an active role in solving the problems ofintellectual property right especially in batik industry. This will be an incentive for the batik creativity and innovation in the long term. The contribution of Batik industry have exceptional influence for the Indonesian economy. The value of batik and batik products in 2017 reached 58, 46 million us dollars. Indonesian batik is exported to Japan, United State of America, and Europe (Cabinet Secretary Republic Of Indonesia, 2018). In giving incentive towards creativity and innovation to the batik industry, the government have an important role as a regulator. This research used qualitative and investigation method. The local government as a stakeholder or extension of central government play an active role in solving the problems ofintellectual property right especially in batik industry. This will be an incentive for the batik creativity and innovation in the long term.
More...Comparing three smart cities from three Middle-European countries
he topic of smart city is very actual and popular today. This is an urban development and management mode, what using the infocommunication technologies and smart devices and solutions, to made the city more effective, more environmental-friendly and more liveable for the citizens. However, there are big differences in smart city point of view between counties, regions and cities. In this study the chosen cities was compared across their smart city situation. These three are the following: Bratislava (Slovakia), Graz (Austria) and Győr (Hungary). The author analyze the strategic document, look at the working smart solutions from the cities, and find results about the three analyzed cities. The conclusion is that Graz is smarter than the other two cities, but Bratislava and Győr have good opportunities to catch up the European average. Graz could be a good pattern for this cities, both of them can learn from Austrian cities, if they want to reach their goal, and become the smartest city from their own country.
More...
The development of the digital economy is changing the ways of modern business and the exchange of digital information. In the digitalization world, data and information are traded intensively and the need for securing the transfer of transactions across the network arises. Consistent integrity of data and records in modern distributed information systems can be achived using blockchain technologies. Blockchain applications are based on distributed ledger, cryptography, consensus, protocols and smart contracts. In this paper, we will give an overview of blockchain technologies and the possibilities of their application in electronic commerce, healthcare, education, agriculture, industry, traffic, telecommunications, administration and other fields. In particular, the application of blockchain in social networking, crowdsourcing and crowdsensing services will be lttackla. The focal point of the analysis will be new business models, challenges in implementation, regulations and development trends. The aim of the paper is to point out the possibility of using blockchain technologies in distributed e-business systems and shared economy applications.
More...
The goal of this paper is to research and present the current developments and future prospects of the blockchain technology throughout economy. Since it was introduced within the Bitcoin, blockchain became a buzzword repeated everywhere, often a proposition of panacea for the global problems. However, in the meantime the world of cryptocurrencies experienced a typical boom-bust cycle which many left wandering if blockchain technology was anything more than a hype. This paper aims to establish a brief overview of the possible implementations of distributed ledger (blockchain) technology in the context of the fast growing information society: blockchain may be the essential tool in the economy based upon Internet-of-things, new mobile connectivity standards and big(ger) data.
More...
Modern information technology takes the lead in relation to traditional media and advertising, and significantly changes the sender / receiver relationship, which has led to significant changes in marketing communication and business with potential buyers.The subject of this paper is electronic marketing or e-marketing, as a new branch of marketing, which implies marketing activities through the use of information technology.Unlike past passive roles he had during the use of traditional media when the message in the form of advertising and advertising was one-way, the buyer becomes an active recipient of information with the possibility of communicating with the sender. Interactivity is precisely imposed as a new marketing concept for advertising and sales purposes.The aim of the research in this paper is to explore new social issues that emerge through the use of digital technologies, particularly ethical, that relate to the influence of social trends based on the use of personal data as well as the protection of the same, the dignity and freedom of the individual as well as the functioning of the democracy of the digital society at all.
More...
This article refers to the progress and limitations of the European Union Internal Market atpresent. More than thirty years after the Single European Act, sixty years after the Treaties of Rome,in relation to a questionable future widening and deepening of integration in the European Union, andgiven the still unclear current conditions and consequences of Brexit, as well as facing the ongoingmigration movements, the internal market is also today a current public policy, economic, social andreal-life issue. A lot of progress towards a functioning internal market has been reached, but stillunsolved issues, obstacles and barriers limiting the potential of a market consisting of all EU MemberStates remain. A precondition to mitigate and remove obstacles is the identification of barriers to theentire European Union Internal Market and in particular their specification to the free movement ofgoods, services, capital and persons. This article aims to provide a very complex view onto theEuropean Union Internal Market and onto the currently most manifesting barriers of the EuropeanUnion Internal Market and of the barriers within the economic freedoms.
More...
The concept of sustainable development has changed modern business. The successful companies of the 21st century strive to be good corporate citizens. This means integrating the concept of Corporate Social Responsibility (CSR) into their corporate strategies. The results of an empirical survey among carbonated soft drink manufacturers/bottling companies in Bulgaria on the aspects of applying CSR to this market are presented. The expert assessment offered by the business focuses on four key areas: (1) the role of CSR in the market for carbonated soft drinks in Bulgaria; (2) the effects of the implementation of CSR; (3) the consumer choice factors behind the purchase of carbonated soft drinks; and (4) the profile of the consumers of carbonated soft drinks.
More...
The concept of sustainable development has changed modern business. The successful companies of the 21st century strive to be good corporate citizens. This means integrating the concept of Corporate Social Responsibility (CSR) into their corporate strategies. The results of an empirical survey among carbonated soft drink manufacturers/bottling companies in Bulgaria on the aspects of applying CSR to this market are presented. The expert assessment offered by the business focuses on four key areas: (1) the role of CSR in the market for carbonated soft drinks in Bulgaria; (2) the effects of the implementation of CSR; (3) the consumer choice factors behind the purchase of carbonated soft drinks; and (4) the profile of the consumers of carbonated soft drinks.
More...
This paper aims to verify whether the financing of Polish private firms, often managed by owners, with the use of intra-group loans, decreases the propensity to earnings smoothing as a result of lower agency costs. Intra-group lenders play a dual stakeholder role, being both equity holders and creditors. We expect intra-group loans to mitigate agency problems of debt, because they reduce the need for debt covenants and earnings smoothing. Besides, the interest payments from these loans tend to lower payout volatility which reduces the need for dividend and earnings smoothing. With the use of OLS and propensity score matching we find that private firms financed by related entities exhibit significantly less earnings smoothing than other private firms. With a 10 percentage-point increase in such loans to total assets ratio, earnings smoothing decreases by ca. 15,9% of the mean value. We find evidence for the substitution effect between intra-group loans and income smoothing. We point out that private firms’ financial reporting responds to the needs of the stakeholders playing a dual role as lenders linked with borrowers (related entities).
More...
The main aim of this article is to verify the applicability of fair value in financial statements prepared in accordance with the standards of The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). The research hypothesis is that as a result of the significant influence of cultural conditions of Islamic accounting, the degree of application of the fair value concept is small. In order to achieve the objectives of the study and verify the research hypothesis, methods of studying the subject literature and legal acts, including AAOIFI and inductive reasoning were used. Furthermore, a study was conducted of financial statements published by selected Sharia compliant banks, with headquarters in Great Britain And Saudi Arabia - published for the period from 2015 to 2017. The analysis of financial statements of Islamic banks along with the review of the literature on cultural conditions and Islamic accounting allows us to formulate conclusion that the assumptions of Sharia law significantly limit the application of the fair value concept. The specific nature of the socio-cultural environment of Muslim countries influences the objectives of accounting and the methods of their implementation through measurement systems. The concept of fair value measurement is the subject of discussion in the environment related to Islamic accounting. The fact that accounting principles are determined by Sharia law makes the problem even more complex.
More...
The changes in the concept of managing public finance sector units in Poland are currently a challenge that these entities and their managers face. The effect of these changes is the increase in the importance of measurement of achievements based on both financial and non-financial measures, and thus the use of management accounting tools in municipalities. The purpose of this article is to examine the scope of the use of management accounting tools in the municipalities of Lodz voivodeship and to assess the suitability of their application in the decision-making process and measurement of achievements. To realize such a goal, a quantitative survey was carried out using a questionnaire. The article presents the results of research and conclusions proposed by various researchers, thus enriching the literature on the use of management accounting tools in municipalities in Poland, and highlighting the need to apply them in such entities.
More...
This article discusses the impact of measuring investment properties at fair value on operating profit of developers. The research covered five entities listed on the Stock Exchange in Warsaw for the years 2013-2017, which is after the implementation of IFRS 13. The analysis also included methods, techniques and important assumptions necessary to measure fair value of individual properties. It has been proved that changes in fair values account for a significant part of net profits of the entities. In one case the amount was 15 times bigger than the net profit.
More...
The aim of the article is to present the results of a study on the perception of accountants by Polish youth at secondary school age. The research was conducted with the use of a survey method and a questionnaire. The respondents were asked how they perceive gender, age, work (tasks), characteristics and predispositions, appearance, as well as position in the company and the social prestige of accountants. It turned out that according to the respondents, a person working as an accountant is usually a woman, in her late youth or middle age, mainly dealing with tax settlements and documents, organized, accurate, responsible and patient, dressed elegantly but conservatively. According to the respondents, the status of accountants in companies is medium or high. As regards their social prestige, the respondents perceive it as slightly below average. Generally speaking, it can be said that secondary school students in Poland have a distorted (stereotypical) image of accountants and their work. Studies on the perception of accountants by secondary school students in Poland have not been conducted so far.
More...
The aim of the paper is to review and conduct quantitative analysis of penalties imposed on companies by Polish Financial Supervision Authority for non-fulfilment of financial reporting informational obligations, and to propose a classification and ranking of violations associated with the content of information from financial statements. This study fills the research gap in three ways. Firstly, we have conducted a comprehensive analysis of various types of violations associated with incorrect content of financial statements, and disclosed relevant descriptive statistics for the analysed samples. Secondly, we have identified areas of financial reporting which are most frequently violated by companies. It enabled us to develop the classification of violations that covers three classes (“Recognition”, “Measurement” and “Disclosure”). Thirdly, in each of these classes we have identified subclasses and established the frequency ranking of violations. In the period 2006-2018 PFSA imposed 1216 penalties, including 55 penalties with a total value of 15 390 000 PLN that were imposed on companies for the lack of fulfilment or incorrect fulfilment of financial reporting informational obligations. Among penalties associated with the content of information from financial statements, 56% of violations were classified as “Disclosure”. Most frequent violations pertain to disclosures in the notes to financial statements that are connected to various types of risks. The following research methods were used: analysis and critique of literature, content analysis of documents, analysis and synthesis and classification of violations of informational obligations, statistical methods.
More...
The quality of the cost information depends on the detailed solutions of the cost accounting referred to in the article as its maturity. In public hospitals, cost information is used for reporting and management purposes, as well as for the pricing of services by an external regulator. The maturity level of the cost accounting system determines the effectiveness of these processes. The purpose of the article is to develop a model for assessing the maturity of a hospital’s cost accounting system. The starting point for the construction of the 4-level model was the model of cost accounting maturity published by the International Federation of Accountants. For each of the four levels, criteria have been defined for assessing the maturity of cost accounting. In order to verify the utility of the model, in-depth interviews were conducted in six Polish hospitals. The research results indicated that at separate levels, cost accounting in the hospital may achieve a different degree of maturity and the degree of maturity at a higher level is not related to the results achieved at the lower levels. The assessment of the cost accounting system in a hospital cannot be made on the basis of a single measure and will require further specification to the level of the model on which it is made. The article presents own proposal of a model used to assess the maturity of hospital cost accounting. The methods of assessing the maturity of cost accounting proposed so far in the literature did not take into account the specifics of medical activity. The topics related to the assessment of cost accounting maturity in hospitals have not been the subject of empirical research either in Poland or in the world.
More...System wewnętrznej kontroli jakości w firmie audytorskiej – stan obecny oraz projektowane zmiany
The main goal of the article is to present the expected changes in the regulations concerning the internal quality control system of the audit firm against the background of previous experience (current regulations and activities undertaken as part of public oversight introduced in 2009).The research focused on the planned changes in the International Standard for Quality Control 1 (ISQC 1) and was conducted in the context of the impact of the issue on ensuring the quality of services provided by statutory auditors. The research conclusions were formulated based on the analysis of international quality control standards, legal acts, publications in the field of financial revision (mainly online), deductions and conclusions supported by own experience. The results of the survey show that the changes in ISQC 1 designed by the International Auditing and Assurance Standards Board (IAASB) significantly change the approach to the internal quality control system in audit firms and at the same time meet the demands for quality improvement in auditing companies and the recommendations resulting from inspections carried out by the Audit Oversight Commission and the National Audit Oversight Committee. The article may be an indication for the regulator, public oversight body and audit firms, but also an inspiration for further scientific research.
More...