Form of Work
E-booki
(3)
IBUK Libra
(3)
Author
Bal-Domańska Beata
(1)
Pawlak Mirosław
(1)
Raszkowski Andrzej
(1)
Remlein Marzena
(1)
Sobczak Elżbieta
(1)
Year
2020 - 2022
(1)
2010 - 2019
(2)
Country
Poland
(3)
Language
English
(2)
Polish
(1)
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E-book
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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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We would like to offer you a publication covering the problems of local and regional growth, in terms of both theoretical and practical aspects, and also discussing Polish and international issues. This publication is dedicated to a wide range of readers: research workers, students of economics and spatial management, and also to employees and councillors working for local governments. Regional development represents a multidimensional process, characterized by positive changes occurring in many areas of economy and society as well as in institutions and environment, which frequently remain of spatial nature. The ultitude of problems covered by regional growth is reflected in the number of topics discussed in the present publication. Regional growth issues are discussed in the context of their relations with knowledge, innovations, human and social capital and also with reference to the regional system of knowledge transfer as an important element of a regional innovation system, affecting its efficiency and ability to meet the equirements of the modern knowledge-based economy. The problems discussed in the publication often cover issues related to labor market and mainly to the situation of young people. In this area the analysis and the rating of strategic documents from selected regions are presented as well as the statistical analysis results based on a model which defines key factors determining the regional labor market situation of young people and which reveals impacts resulting from these factors. The presented soft model has a practical application in monitoring the labor market situation of young people in Polish regions.
Dostęp do treści elektronicznej wymaga posiadania kodu PIN. Po odbiór kodu PIN zapraszamy do biblioteki.
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Celem i misją czasopisma Konińskie Studia Językowe jest stworzenie platformy do dyskusji na temat osiągnięć oraz wyzwań stojących przed naukowcami zajmującymi się językami w ujęciu stosowanym. Adresatem czasopisma są zarówno doświadczeni, jak i początkujący badacze języków, językoznawcy stosowani, dydaktycy, tłumacze, kulturoznawcy i wszyscy ci, którzy traktują język jako podstawowy przedmiot swoich badań. Motywem przewodnim i osią spajającą pracę redakcji jest refleksja nad językiem. W tej szerokiej formule mieści się zarówno podejście ściśle językoznawcze, jak również pedagogiczne czy kulturowe. Mamy nadzieję, że tak zarysowana wizja czasopisma pozwoli nam wypełnić znaczącą lukę na polskim rynku czasopism naukowym. Przyjmując jednoznacznie językoznawczy punkt odniesienia, zakładamy jednocześnie, że szeroki wachlarz odniesień do badań językowych, od praktyki edukacyjno-translatorskiej po kulturowo uwarunkowane użycie języka w mediach, jest niezbędny dla całościowego podejścia do badań językowych.
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