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The concept of sustainable development has been supported by the European community for many years. This results in the obligation to achieve the objectives and meet the guidelines established by it for the Member States in the above scope, among others, in relation to the implementation of investment projects co-financed from EU funds. One of the most important steps in the above undertakings is the Environmental Impact Assessment which, if unreliable, may be grounds for refusing to grant funds for the investment. The purpose of this article is to indicate the key aspects of conducting an Environmental Impact Assessment (RIA) when implementing investment projects co-financed with European funds and to diagnose the factors determining the coherence of a given project with the concept of sustainable development. The considerations carried out as part of the project allowed for the identification of the determinants conditioning the coherence of a given project with the concept of sustainable development.
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The notion of financial sciences covers quite a broad spectrum of scientific disciplines. The most obvious are public finance, corporate finance, capital and money markets, banking and accountancy. Therefore, to make the structure more clear, we divided the contents of previous volumes of our journal into several parts with their own subtitles. However, more and more issues appeared that could not be attributed to any of these “classic” branches, like virtual money, personal finance, or interdisciplinary problems. We decided therefore to present the contents of this issue of Financial Sciences in the alphabetical order of the authors’ names. The reader will notice that most of the articles included in this volume go far beyond the standard classification. An obvious reason is that almost any human public activity has some financial aspects, and this is clearly reflected in all the articles published here. It is my honour and pleasure to thank all the authors for their creative contribution to the contents of this volume, as well as the referees for their efforts to maintain the already acknowledged scientific level of our journal. I hope that the reading of the articles presented here will bring some interesting insights into the current state of the evolution of the financial sciences. Ewa Bogacka-Kisiel
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The aim of this e-book is to present the most important aspects related to sustainability, corporate social responsibility and innovation from an accounting perspective. The book contains parts that deal with accounting aspects of sustainability and innovations. The book consists of ten chapters devoted to relevant and topical issues of sustainability and innovations. Chapter 1 Sustainability and Corporate Social Responsibility in Accounting is an introduction to further considerations and deals with the essence of sustainable development, corporate social responsibility and their recognition in accounting. Chapter 2 Social Responsibility Reporting Standards presents the most important reporting guidance such as GRI, OECD, United Nations Global Compact, International Organization for Standardization. Chapter 3 Narrative reporting focuses on descriptions and explanations in accounting reports. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Chapter 4 Integrated reporting discusses the motivations, objectives and the process of preparing an integrated report. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term shareholder value creation. Chapter 5 Non-financial reporting in selected European countries presents the experience of Croatia, the Czech Republic and Poland in the field of preparing non-financial reports. A significant contribution to promoting the importance of sustainability reporting was made by the Non-Financial Reporting Directive (2014/95/EU). Chapter 6, Socially Responsible Investments discusses the essence of socially responsible investing and socially responsible investment. Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part and includes the socio-ethical and environmental-ecological considerations on the other. Chapter 7 External costs – accounting perspective describes costs connected with using goods such as air, soil, water, silence or the aesthetics of the surroundings. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies. Chapter 8 Derivatives in accounting is devoted to financial instruments and presents two different approaches to accounting of derivatives: general model and hedge accounting. Derivatives are used to protect the enterprise against financial risk related to changes in prices on the markets, changes in the exchange rate or changes in interest rates, as well as for commercial purposes. Chapter 9 Costs of Research and Development shows the company's activity in the field of research and development and the related costs. R&D constitute an increasingly important element of the functioning of enterprises. Chapter 10 Cryptoassets – Nature, Valuation and Disclosures in Accounting focuses on cryptocurrencies (e.g. Bitcoin, Ethereum etc.) and digital tokens which are specific rights or values representatives. As a result of the transformation on the financial market, we are currently dealing with cryptoassets, which are a creation of blockchain technologies and the changing habits of the digital society. One of areas that there are a lot of doubts regarding these new technological solutions is accounting.
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Finance and accounting are the disciplines of economic sciences in which quantitative methods are often used: statistics, econometrics and operational research. These methods make possible the quantification of different economic occurrences and the objectivity of the estimation of these occurrences. Also important is the fact that in the accounting and financial analyses, one has to deal with numerous empirical data sets. In the study, there are shown chosen problems of finance and accounting, essential for both the theory and practice. There are presented manners of the measurement and the estimation of definite economic financial occurrences. To solve a lot of problems, the methods of the descriptive and mathematical statistics and multidimensional comparative analysis are used. The empirical research with the usage of these methods is also described, and importantly, from the application point of view. The articles in the book were prepared for The Eighth Scientific Seminar” Quantitative Methods in Accounting and Finance”. The Seminar was organized by The Cost, Management Accounting and Controlling Department at the Wrocław University of Economics on May 12, 2014. Scientific workers of The Wroclaw University of Economics and The Ukrainian State University of Finance and International Trade from Kiev took part in the seminar. This book is an annual publication designed to disseminate the quantitative analysis of accounting and finance. It is a forum for the statistical analyses of issues in accounting and finance as well as applications of quantitative methods to problems in managment accounting, financial accounting and financial management. The objective is to promote interaction between academic research in finance and accounting applied research in the financial community and the accounting profession.
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Contents [Spis treści] Dominika Milczarek-Andrzejewska, Adam Czarnecki: Editors’ Note. Building Modern Rural Development Policies for Poland , s. 7­­­­­-10. Articles [Artykuły] Tamara Krawchenko: A Framework for Modern Rural Policy in Poland – Dialogue with the Research Community [Ramy nowoczesnej polityki wiejskiej w Polsce – dialog ze społecznością naukową], doi: 10.7366/wir042018/01, s. 11-24; Aleksandra Pawłowska, Włodzimierz Rembisz: The Relationship of Investments and Subsidies to Labour Productivity in Agriculture in Poland between 2010 and 2015 [Związek między inwestycjami i dopłatami do inwestycji a produktywnością pracy w rolnictwie w Polsce w latach 2010–2015], doi: 10.7366/wir042018/02, s. 25-42; Piotr Sulewski, Adam Wąs: Awareness of Sustainable Agriculture among Polish Farmers – Beneficiaries of the CAP [Świadomość trwałego rolnictwa wśród polskich rolników – beneficjentów Wspólnej Polityki Rolnej], doi: 10.7366/wir042018/03, s. 43-66; Agata Malak-Rawlikowska: Are Farmers Trapped in Hold-Up Relationships with their Contractors in the Supply Chain? The Case of Dairy Farmers and Feed Suppliers [Czy rolnicy są uwięzieni w relacjach typu hold-up? Przypadek producentów mleka i dostawców pasz], doi: 10.7366/wir042018/04, s. 67-90; Tomasz Wojewodzic, Wojciech Sroka: Commercial Farms in Polish Metropolitan Areas: Changes in Production Factors [Towarowe gospodarstwa rolne na obszarach metropolitalnych w Polsce: zmiany zasobów czynników produkcji], doi: 10.7366/wir042018/05, s. 91-110; Ilona Matysiak: Young University Graduates’ Motivations for Living in the Countryside in the Context of Rural Policies in Poland [Motywacje do życia na wsi młodych absolwentów wyższych uczelni w kontekście polityk rozwoju obszarów wiejskich w Polsce], doi: 10.7366/wir042018/06, s. 111-130; Michał Pietrzak: Some General Considerations on Coordination Mechanisms and their Potential Role in Rural Policy [Kilka ogólnych uwag na temat mechanizmów koordynacji i ich potencjalnej roli w polityce obszarów wiejskich] doi: 10.7366/wir042018/07, s. 131-148; Katarzyna Zajda, Sławomir Pasikowski: Inter-Sectoral Cooperation for the Implementation of Social Policy in Rural Areas. Proposal of Research Tool [Skala międzysektorowej współpracy na rzecz realizacji polityki społecznej na wsi. Propozycja narzędzia badawczego], doi: 10.7366/wir042018/08, s. 149-162; Oskar Wolski: Smart Villages in EU Policy: How to Match Innovativeness and Pragmatism? [Inteligentne wioski w polityce Unii Europejskiej. Jak połączyć innowacyjność z pragmatyzmem?], doi: 10.7366/wir042018/09, s. 163-180; Paweł Chmieliński, Marcin Gospodarowicz: A Regional Approach to Rural Development? Regional and Rural Programmes in Poland 2007–2015 [Regionalne podejście do rozwoju obszarów wiejskich? Studium regionalnych i wiejskich programów rozwoju w latach 2007–2015 w Polsce], doi: 10.7366/wir042018/10, s. 181-197. Table of Contents of the 2018 Issues of the Village and Agriculture Quarterly[Spis treści kwartalnika „Wieś i Rolnictwo” w 2018 roku], s. 199-206. Village and Agriculture Reviewers List in 2018 [Lista recenzentów kwartalnika „Wieś i Rolnictwo” w 2018 roku], s. 207-209. Uwagi: red. naczelny – Mirosław Drygas periodyk wydawany wraz z Instytutem Rozwoju Wsi i Rolnictwa PAN
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