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The main objective of the study is to examine the relationship between the implemented reserves policy and the value of accruals reported in the financial statements of public companies listed on the Warsaw Stock Exchange. Both research fields are considered as the main areas of earnings management, which can be seen both as the pursuance of a true and fair view of the economic situation of a business entity and as the intentional manipulation of the results of an economic activity in order to mislead selected stakeholders of company. Empirical studies were conducted among public companies included in the WIG20, mWIG40 and sWIG80 stock indices, whose shares have been traded on the stock market for at least 10 years in the assumed horizon of 1997-2016.
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An important role in an organization is played by the management information system that enables managers to perform management tasks. The pillar of this system is financial and non-financial data provided by the management accounting system. The effect of the application of specific management accounting tools are various types of studies and analyses, defined in internal reports, which are the basis for management, and thus making decisions by managers. Internal reports, in order to fulfil their functions effectively, must have appropriate features as to its structure, content and other properties. In connection with this, the authors studied and presented an assessment of managers from Poland and Romania in the context of such properties of internal reports as quality, content, presentation and comments. The survey method was used as the research method, while the analysis of collected research material was based on cluster analysis and descriptive statistics. The sample consisted of 154 questionnaires. The findings are similar in both countries, although in the case of Romania, managers who assessed highly the quality and content of internal reports, and evaluated slightly lower the presentations and comments.
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The aim of the paper is to examine whether their profession is a source of satisfaction for Polish accountants. The study used the results of a nationwide survey by the accountants association in Poland “2017 accountants’ portrait”. As it results from more than 2,500 responses by accountants, over three quarters of respondents assess their own job satisfaction highly. The image of an accountant satisfied with their job does not match the stereotypical perception of this profession. The respondents’ answers indicate that the level of satisfaction is related to the position held and the remuneration received. The perception of accountants as “generators of additional costs” or “business impediments” is also significant, which can lower satisfaction with working in accounting. The paper employs methods of a source analysis and a diagnostic survey. The data collected in the survey was analysed using simple statistical methods and was appropriately presented.
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The purpose of the article is to present innovative terminal manipulation equipment. The paper presents the characteristics of the only deep-water container terminal in Poland and its infrastructure. In addition, the article contains information on the impact of the sustainable development strategy on the decisions made. An analysis of strengths, weaknesses, opportunities and threats was made during the process of selecting and purchasing a specific type of gantry cranes for DCT Gdańsk and the impact on the development of the region.
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Development of logistics requires a multidimensional view of the business and its results. The human factor is not appreciated sufficiently by logisticians who, concentrating on technology or information systems, neglect this factor of logistic success. Meanwhile, it is still a man (manager) makes final decisions, must cooperate in the supply chain, negotiate or resolve conflicts. The condition of being an efficient and effective manager is to have competence resources that go beyond the area in which he operates on a daily basis, in this case, logistics. The aim of the article is to identify the model competence profile of the logistics manager for all three levels of management: operational, tactical and strategic. Manager’s resources were analyzed in three areas: knowledge, skills and social competences. To identify the manager’s resources necessary from the market needs` point of view, professional and didactic experience of the author of the article was used. Reference was also made to the study plan for the field of logistics at the Warsaw University of Life Sciences – SGGW. Conclusions contain proposals for changes regarding the participation of knowledge, skills and social competences in the entire education in the field of logistics, as well as the scope of education oriented to the area of business logistics. Proposals for changes in the field of logistics education may be useful in introducing modifications that allow for a better adjustment of the graduate’s profile to the labor market`s needs.
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The purpose of the study was to identify the organization of the flow of goods on the chosen logistic platform. The analysis covered the consolidation of customer orders, the organization of deliveries to the platform and the order picking process. Research shows that knowing the specificity of the assortment allows for the creation of an effective model of the reception process. In addition, adhering to a specific delivery schedule significantly improves order fulfillment processes and increases the satisfaction of the final customer. Logistic platforms are a modern form of supporting supply chain management.
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The research was conducted in a production and service enterprise. The publication presents the methods of risk analysis in logistics services and their impact on the surveyed enterprise by using logistic audit and risk maps. The aim of this article is to analyze the risks associated with the activity of logistic operators and the services they offer, which are influenced by the activity of the manufacturing company.
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The article presents an objective approach to the assessment of suppliers in the supply chain. The optimal selection of supplier is one of the key factors in the process of generating organization profit. However, it is not possible without the previous selection of the criteria for choosing and evaluating suppliers in the field of services provided by them. The aim of the article is to show the potential that lies in the proper preparation of the base features, conditions and possibilities of suppliers to provide customer needs and selecting for them the appropriate parameters. Such prepared base is the base to the developing the decision model, which in a specified range can answer the question of which provider to choose as a future partner.
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The article presents the past and contemporary methods of assessing the quality of transport in urban public transport from the point of view of its organizer. It was presented how evolved approach to quality of services in the transport of people in Warsaw organized by the Public Transport Authority of the capital city of Warsaw. It shows how this affected the cooperation of the Organizer with the operators. What are the objectives the Organizer is planning to achieve by making changes to the method of assessing the quality of services and what effect will this have on the quality of passenger transport by the passenger.
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This article deals with the study of preferences of purchasers using PROFIT analysis. The aim of this paper is to indicate the applicability of this method in mapping the perception of customer service elements and the benefits of using it. This method allows you to identify the preferences of your audience from the point of view of certain variables.
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The article presents the possibilities of using artificial neural networks tools in various areas of logistics management, including warehouse, distribution and sales process management, as an alternative to traditional methods. Therefore, the principal purpose of the research is to unveil a capability of artificial neural networks, such as fast data transfer and learning of diagnosing problems under constantly changing conditions. The essence of using neural network modeling in areas of logistics management (i.e. warehouse, distribution and sales process management) is, among other things, shortening process management time, elimination of errors and more effective input and output data analysis, resulting minimized service time, costs and the bullwhip effect (Forrester effect), as well as, increased consumers satisfaction. The example used in the paper is ‘Just Walk Out’ technology created by Amazon. The instantiation perfectly picture the implementation of IT solutions and algorithms connected with functioning of artificial neural networks.
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Parallel trade of medicinal products is a very important issue, mainly due to its scale. It contradicts the obligation to ensure the availability of medicinal products as well as threatens the economic interests of the producers of medicinal products, which are defined as marketing authorisation holders. These are the reasons why marketing authorisation holders are trying to limit parallel trade by various means. Their actions comprise the refusal to supply full orders, double pricing, and direct to pharmacy schemes, all of which raise concerns in view of competition law. The aim of this article is to analyse the possibilities to limit parallel trade of medicinal products by marketing authorisation holders in view of competition law. The article concludes with an assessment of the application of competition law on the pharmaceutical market and presents some recommendations on how the problem should be approached in the future.
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The author presents current EU case-law on commitment decisions. Presented first are an overview of the institution and the statistics of its application. Then, judgments of the CJEU relating to commitment decisions are debated. The essence of the article is the analysis of the current interpretation of the principle of proportionality in the context of commitment decisions by EU courts, and the consideration of its possible implications. The article also discusses the admissibility of appeals against commitment decisions and the scope of their judicial review, as well as other issues raised in case-law.
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The basics of Keynesian Economics and ordoliberalism have been implemented in national legislations. On the basis of a comparative analysis, it is possible to differentiate two models of competition law regulation – the American and the European model. The difference between these two models results from divergent understandings of the content and goals of competition law regulations. While American legislation aims to protect the economy as a whole, European enforcement practice shows that its main goals are to protect social rights in the context of the Internal Market. The article shows the tendency to converge of national legal conditions of competition protection with the conclusion of international agreements and the inclusions into the latter of competition rules
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