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Tytuł:
Procedure for opening and maintaining bank accounts in the Republic of Uzbekistan
Autorzy:
Babaeva, G. Y.
Nazarova, V. I.
Murodova, Sh. N.
Powiązania:
https://bibliotekanauki.pl/articles/1178255.pdf
Data publikacji:
2018
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Bank accounts
bank statements
banking industry
opening accounts
structure
Opis:
This article investigates banks of Uzbekistan while making scrutinize analyses on creating and maintaining bank accounts. Moreover, status quo of banking system, policy and structure of them are also considered as major aspect of research methodology. To make better recommendations international experience of banking systems while opening bank accounts have been compared both theoretically and practically as whole. In conclusion, outcomes of research have been mentioned to make facilitations on the procedures of opening bank accounts.
Źródło:
World Scientific News; 2018, 91; 130-137
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zróżnicowane ujęcie zaliczek na dostawy i usługi w prawie cywilnym, podatkowym i rachunkowości
Recognition and measurement of advance payments for supplies and services in civil, tax and accounting law
Autorzy:
Buk, Halina
Chrobak, Gracjan
Powiązania:
https://bibliotekanauki.pl/articles/588485.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Dostawcy
Odbiorcy
Przedpłaty
Rozrachunki
Zaliczki
Accounts payable
Accounts receivable
Advance payments
Customers
Prepayments
Suppliers
Opis:
Zaliczki na dostawy i usługi oznaczają kwoty przekazane lub otrzymane od kontrahentów na poczet realizacji przyszłych dostaw zapasów rzeczowych aktywów obrotowych. Ich występowanie jest wyrazem stosowania zasad współmierności i ostrożności w ujawnianiu informacji o aktywach i pasywach bilansu, jak i związanych z nimi kosztów i przychodów w rachunku zysków i strat. Nieco odmienne jest regulowanie zaliczek handlowych w polskich i międzynarodowych standardach rachunkowości. Dla badacza tej problematyki od strony ujęcia w księgach rachunkowych ważna jest także wiedza dotycząca uregulowania zaliczek w prawie cywilnym, a zwłaszcza w prawie podatkowym. W artykule odniesiono się także do tych kwestii.
Advance payments for supplies and services mean the amounts transferred to or received from counterparties for the fulfillment of future deliveries of inventory within current assets. Their occurrence is an expression of the application of accrual basis of accounting and conservative valuation concept when disclosing information on assets and liabilities in a balance sheet, and associated expenses and revenues in an income statement as well. The paper sets out to discuss the issue of advance payments under the applicable law, furthermore, possibilities of posting entries in accounts of an entity. The main thesis of the article is based on the reasoning that the recognition of advance payments for supplies and services in accounts implies level of information credibility in reference to financial statements, especially regarding an amount of net profit or loss for a supplier.
Źródło:
Studia Ekonomiczne; 2016, 300; 19-29
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Oswajanie przestrzeni Islandii w piśmiennictwie polskim. Rekonesans
Autorzy:
Dariusz, Rott,
Powiązania:
https://bibliotekanauki.pl/articles/897356.pdf
Data publikacji:
2018-09-28
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
Iceland
Polish literature
travel accounts
Opis:
The author of the article discusses in a chronological order the literature on Iceland written in Polish starting from the seventeenth-century account of the journey to the island by Daniel Vetter. Most attention is devoted to the accounts created in the second half of the twentieth (reports by Lucjan Wolanowski and Polish sailors) and at the beginning of the twenty-first century. Recent publications are largely based on blog experiences. In quantitative as well as qualitative terms, we observe the perspective of changing the geographical and cultural imagination of Polish literature at the beginning of the 21st century: within the North-South axis one can notice the recently emerging diagonal axis linking Poland with Iceland. It is worth examining this issue in more detail in a while.
Źródło:
Przegląd Humanistyczny; 2018, 62(2 (461)); 49-59
0033-2194
Pojawia się w:
Przegląd Humanistyczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
„Proszę, by wszystkim moim domownikom wypłacono gaże i pensje…” – odprawa dla służby i spłata długów Armanda de Bourbon, księcia de Conti po jego śmierci
“i request that all my household be paid their wages and stipends …” – gratuities for the servants and the payment of debts of Armand de Bourbon, prince of Conti after his death
Autorzy:
Skrzypietz, Aleksandra
Powiązania:
https://bibliotekanauki.pl/articles/1065706.pdf
Data publikacji:
2020-07-09
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Last will
accounts
family
servants
Opis:
The article presents the settlements and household accounts following the death of Armand de Bourbon, Prince of Conti, as well as testamentary and pre-mortem bequests the prince made to provide for his servants. Surviving documents show the decision taken by the executors of the last will, while the books reveal ambiguous, sometimes astonishing variation of amounts designated as wages and lifetime stipends for the prince’s domestics, as well as attest to the concern of the testator himself and his wife for the fates of people engaged in the household.
Źródło:
Studia Europaea Gnesnensia; 2018, 18; 227-245
2082-5951
Pojawia się w:
Studia Europaea Gnesnensia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Potencjał instytucjonalnych form dodatkowego oszczędzania w zakresie zwiększenia dochodów emerytów w Polsce
Potential of institutional forms of additional saving to increase the income of pensioners in Poland
Autorzy:
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2196938.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
s replacement rate
occupational pension schemesemployee capital plans
individual retirement accounts
individual retirement security accounts
Opis:
The article explores the degree of popularisation of the voluntary pension system in Poland and examines the popularity of the existing forms of savings. The aim of the article is also to try to answer the question which of the existing forms of additional saving offer the greatest chance of enhancing the income adequacy of pensions by increasing the low replacement rates that can be expected from the general basic system. The paper begins with a review of selected studies on the development of voluntary forms of additional saving for retirement in Poland. In the next section the author addresses the issue of voluntary retirement savings from an individual perspective in the context of the forecast declining replacement rate. The third section focuses on an analysis of the dissemination of the existing forms of voluntary saving for retirement and their potential to increase the income of pensioniers in Poland. The conducted analysis proved that the degree of popularisation of additional forms of saving for retirement in Poland is still low, although the greatest potential for its increase should be seen in the development of employee capital plans (pracownicze plany kapitałowe, PPK).
Źródło:
Studia BAS; 2022, 4(72); 73-101
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Organization of budget accounting on the example of a public finance sector entity
Autorzy:
Klimaszewska, Emilia
Powiązania:
https://bibliotekanauki.pl/articles/1194057.pdf
Data publikacji:
2015
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
accounts
budget
finance
laws on accounting
Opis:
It is a legal obligation of legal persons and entities without legal personality to keep the accounts because of their functions: recording, controlling, settlement and providing information. Efficient accounting depends on good organization of work. The aim of this paper is to describe in a synthetic but comprehensive manner the basis of organization, the scope and procedures of budgetary accounting in the public finance sector units. The paper consists of three chapters. The first chapter presents some theoretical issues of accounting organization. It presents objectives, features, functions and scope of accounting. The specifics of accounting of public sector entities and the budget classification are presented there, too. The second chapter presents fundamental organizational components of accounting. Accounting policies, requirements and rules for documenting economic events are discussed. Organization of inventory and division of work in an accounting department are characterized. The third chapter presents an assessment of the way accounting is organized in a budget entity. A method of improvement of work was pointed out, involving computerization. Proper management was assessed in accounting policy. The author used reference literature from the field of accounting. The Internet was used as a source of knowledge. The text is based on the laws on accounting.
Źródło:
World Scientific News; 2015, 13; 95-130
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
How the shadow economy can be detected in National Accounts
Autorzy:
Oinonen, Sami
Virén, Matti
Powiązania:
https://bibliotekanauki.pl/articles/1808289.pdf
Data publikacji:
2021-10-18
Wydawca:
Główny Urząd Statystyczny
Tematy:
shadow economy
National Accounts
saving behaviour
Opis:
The paper examines how indicators of the shadow economy correspond to the National Accounts values. More precisely, we focus on household accounts assuming that the shadow economy should be visible in the difference between household income and consumption, as household (disposable) income is grossly underreported. Household consumption seems therefore to be a more accurate indicator in this context, as most shadow economy income is eventually spent on consumption. This implies that household savings figures should be negatively related to the values of the shadow economy; consequently, if the values relating to the shadow economy are high, savings should be low, or even negative, and vice versa. We verify this hypothesis using European cross-country data covering the years 1991-2017 with the application of MIMIC model calculations as a point of reference. The estimation results lend very little support to the hypothesis assuming that the shadow economy depresses household savings, even though we can otherwise explain comparatively well the cross-country variation in household savings and consumption growth rates.
Źródło:
Przegląd Statystyczny; 2021, 68, 2; 20-37
0033-2372
Pojawia się w:
Przegląd Statystyczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efektywność windykacji należności od ubezpieczających z tytułu ubezpieczenia OC komunikacyjnego
The Effectiveness of Vindication Accounts Receivable from Motor Insurance Policy Holders
Autorzy:
Celczyńska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/907437.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
vindication
accounts receivable
CR car liability insurance
Opis:
Receivables play an important role in supporting the company sales and the size of receivables is associated with the policy of crediting customers. The increasing competition on the insurance market is causing premiums payment timelines to be extended and paid in instalments. Consequently, the accounts receivable from the insured are going up. In order to analyze the efficiency of collection of receivables from policy holders study was based on data from the X Insurance Company. The period of study contains of two consecutive reporting periods. The object of the study includes mainly: the effectiveness of the process of internal and external vindication; indicator of vindication costs and the average amount of receivables attributable to one vindicated payment.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 274
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
”We can’t just do it any which way” – Objectivity Work among Swedish Prosecutors
Autorzy:
Jacobsson, Katarina
Powiązania:
https://bibliotekanauki.pl/articles/2138551.pdf
Data publikacji:
2008-04-30
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Objectivity work
Prosecutors
Accounts
Ethnomethodology
Constructionism
Sweden
Opis:
Objectivity is a principle widely acknowledged and honoured in contemporary society. Rather than treating objectivity as an a priori defined category to be tested empirically, I refer to the construction of objectivity as it is accomplished in practice as “objectivity work” and consider how Swedish prosecutors in interviews make and communicatively realize (i.e. “make real”) its claims. In analyzing two facets of objectivity work – maintaining objectivity and responses to objectivity violations – seven mechanisms are identified: appeals to (1) regulation, (2) duty, and (3) professionalism; responses to violations by (4) incantations of objectivity, (5) corrections, (6) proclamation by contrast, and (7) appeals to human fallibility. Directions for future research emphasize cross-cultural and crossoccupational comparisons, not only within the judiciary as objectivity is of a general concern in any area where disinterested truths are claimed. The concept of objectivity work allows one to study how various actors bring principle into everyday life.
Źródło:
Qualitative Sociology Review; 2008, 4, 1; 46-68
1733-8077
Pojawia się w:
Qualitative Sociology Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Satellite account of household production. Methodological remarks and results for Poland
Rachunek satelitarny produkcji domowej. Uwagi metodologiczne i wyniki dla Polski
Autorzy:
Błaszczak-Przybycińska, Ilona
Marszałek, Marta
Powiązania:
https://bibliotekanauki.pl/articles/425064.pdf
Data publikacji:
2019
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
household production
unpaid work
housework
satellite accounts
GDP
Opis:
The household production is a big aggregate which has no reflection in the current European system of national accounts. The market value of that production accounts for less than 10- 15% of the total household production. Generally, household production can be estimated using the input method. Unpaid household work is the main input. There were many proposals of the way of estimating household work, but most economists prefer the market cost method. The first full sequence of accounts, entitled the Household Production Satellite Account for Poland (HHSA) was developed for 2011. It was proven that the value of the household work constitutes approximately 80% of the total value of household production, while the total value of household production in relation to GDP amounted to approximately 36.5%. Providing the regular calculation of the HHSA, which is a supporting tool for the core national accounts, will allow the recognition and better understanding of the transfers and interactions between the market and households. The value and size of the goods and services produced by households can be compared with similar products produced on the market by enterprises.
Źródło:
Econometrics. Ekonometria. Advances in Applied Data Analytics; 2019, 23, 1; 61-76
1507-3866
Pojawia się w:
Econometrics. Ekonometria. Advances in Applied Data Analytics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The unobserved economy and the Dutch national accounts after the benchmark revision 2015
Autorzy:
Kazemier, Brugt
van Veen, Michel
IJmker, Sander
Powiązania:
https://bibliotekanauki.pl/articles/1356782.pdf
Data publikacji:
2019-12-23
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
national accounts
illegal activities
tax evasion
underground economy
Opis:
In 2018, Statistics Netherlands carried out a general benchmark revision of their national accounts statistics. The base year was 2015. Special attention was paid to the exhaustiveness of the estimates. Among other, these include estimates for illegal activities and tax evasion. In the first step, the main (illegal and off the record) activities that were not included in the regular data sources underlying the national accounts were identified. In the second step, estimates were made for each identified activity, based on the scarce information data sources available, supplemented with assumptions. This paper describes the second step. The value added of illegal activities in 2015 was estimated at 4.8 billion euros, which is 0.7% of gross domestic product (GDP). The explicit adjustment for tax evasion was about 3.9 billion euros, which is slightly <0.6% of GDP.
Źródło:
Central European Economic Journal; 2019, 6, 53; 1 - 24
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podatki środowiskowe i podział na grupy podatków według metodyki Eurostatu
Ecological taxes and their classification in accordance with Eurostat methodology
Autorzy:
Śleszyński, Jerzy
Powiązania:
https://bibliotekanauki.pl/articles/955142.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
rachunki narodowe
podatki środowiskowe
national accounts
environmental taxes
Opis:
Artykuł został napisany na podstawie analizy nowej metodyki Eurostatu, będącej podstawą wspólnego projektu GUS-Eurostat pt.: European Environmental Economic Accounts: Module for Environmental Taxes (EEEA Tax). Celem opracowania jest krytyczne ustosunkowanie siędo wybranych składników metodyki Eurostatu. Przedmiotem zainteresowania są należności, które, według kryteriów ustalonych przez Eurostat, można za kwalifikować jako podatki. Pierwszym i kluczowym rozstrzygnięciem jest wyodrębnienie podatków związanych ze środowiskiem. Podatkiem środowiskowym (environmental tax) jest podatek zidentyfikowany jako podatek w ramach metodyki ESA 95, którego podstawę stanowi jednostka fizyczna oddziaływania (lub substytut/zastępnik tej jednostki) o udowodnionym, negatywnym wpływie na środowisko. Kolejnym krokiem w ramach metodyki Eurostatu jest dokonanie podziału wyodrębnionych podatków środowiskowych na cztery, z góry ustalone, grupy: podatki energetyczne (energy taxes), podatki transportowe (transport taxes), podatki od zasobów naturalnych (resources taxes), podatki od zanieczyszczeń(pollution taxes). Podział ten nie jest oczywisty z racji szczególnego potraktowania podatków energetycznych, a także z powodu licznych, proponowanych wyłączeń podatków, które można byłoby zaliczyć do jednej z pozostałych grup podatków środowiskowych.
The paper is based on the author’s analysis of the new Eurostat methodology which served as a guideline for a joint project of Eurostat and the Central Statistical Office, entitled: “European Environmental Economic Accounts: Module for Environmental Taxes (EEEA Tax)”. Critical discussion of selected elements of the Eurostat methodology is the main objective of this paper. The analysis is focused on payments which fulfill Eurostat requirements. The first and crucial step was to identify environmental taxes. Environmental tax is one identified as a tax in the ESA 95 and whose tax base is a physical unit (or a proxy of a physical unit) of something that has been proven to have a specific negative impact on the environment. The next step in the Eurostat methodology is to divide all environmental taxes into four groups: energy taxes, transport taxes, resources taxes, and pollution taxes. This classification is not clear-cut, however, because of the specific importance given to energy taxes and the exclusion of several taxes which could be attributed to the remaining groups of taxes.
Źródło:
Optimum. Economic Studies; 2014, 3(69); 52-68
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Geography of Childhood and Affective Archetypes: A Discursive Mythological Approach to the Representations of Serbia in British and American Interwar Travel Accounts
Autorzy:
Lazarević Radak, Sanja
Powiązania:
https://bibliotekanauki.pl/articles/15582248.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Serbia
travel accounts
discursive-mythological analysis
child
representation
Opis:
One of the key representations of Serbia between the two world wars in British and American travel accounts is the one about a child. Set in the context of Orientalism and postcolonial tradition this representation is usually interpreted as infantilization that reflects the marginalization and symbolic position of Serbia and the Balkans outside the mainstream of world politics and economy. As the academic discourse is mostly occupied with orientalism and postcolonialism, this paper focuses on symbolic and mythological potential of the discourse analysis about Serbia—“the child of Europe.” The paper analyses three forms of infantilization of Serbia in the interwar travel accounts, while each chapter is dedicated to specific form of infantilization: 1. Serbia as an orphan of Europe; 2. Serbs as medieval people (unspoiled by civilization and vital); 3. Their “temperament” reveals cultural, and thus, political immaturity. The analysis is based on Darren Kelsey’s discursive-mythological approach and it draws a conclusion about the interconnection between the child’s image, culture, historical circumstances, internal/external representation and affective archetypes.
Źródło:
Poznańskie Studia Slawistyczne; 2022, 23; 129-146
2084-3011
Pojawia się w:
Poznańskie Studia Slawistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Toruński dzwon Tuba Dei ulany dnia 27 września 1522 roku. Nowa datacja w świetle źródeł pisanych
Toruń’s Tuba Dei Bell Cast on 27 September 1522: New Dating in the Light of Written Sources
Autorzy:
Sumowska, Alicja
Sumowski, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/32388108.pdf
Data publikacji:
2023-03-31
Wydawca:
Towarzystwo Naukowe w Toruniu
Tematy:
Toruń
bells
Tuba Dei
church accounts
written sources
Opis:
The Tuba Dei bell from the tower of St. Johns’ Church, the present-day Cathedral Basilica in Toruń, is one of the largest bells in Poland. It is also one of Toruń’s most important monuments and symbols of the city. It has attracted the interest of researchers not only on account of its uniqueness, but also because of the ongoing dispute regarding the date it was cast. This paper presents a voice in the discussion regarding the dating of the Tuba Dei bell of Toruń. Source literature has accepted the suggestions of the year 1500 or 1522 and various daily dates, and the discrepancies were based on different ways of reading and interpreting the inscription on the bell. The article is an attempt to verify the hypotheses accepted so far based on written sources that have not been included in the findings. In the course of researching medieval accounts of Toruń churches, the authors found information indicating the date the bell was cast. The St. John’s Church account book from 1520–1553 contains data that clearly establishes it as 27 September 1522.
Źródło:
Zapiski Historyczne; 2023, 88, 1; 117-126
0044-1791
2449-8637
Pojawia się w:
Zapiski Historyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cash pooling w grupie kapitałowej – wybrane aspekty podatkowe
Cash pooling in the capital group – selected fiscal aspects
Autorzy:
Chorowska-Kasperlik, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/591809.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Cash pooling
Konsolidacja rachunków bankowych
Consolidation of bank accounts
Opis:
Cash pooling umożliwia efektywne zarządzanie środkami pieniężnymi w ramach grupy powiązanych ekonomicznie podmiotów i uzyskiwanie wymiernych korzyści ekonomicznych. Stosowanie umów cash poolingu w praktyce może stanowić źródło ryzyka podatkowego na gruncie ustaw podatkowych. W artykule zaprezentowano istotę i rodzaje umów cash pooligowych, jak również przedstawiono podatkowe implikacje tych umów w odniesieniu do ustawy o podatku od czynności cywilnoprawnych oraz ustawy o podatku dochodowym od osób prawnych.
Cash pooling enables an efficient management of cash within a group of related economic entities and to obtain tangible economic benefits. Using in practice cash pooling agreements can be a source of tax risk on the basis of the tax laws. The article presents the essence and types of cash pooling contracts, as well as presents the tax implications of such agreements in relation to the Act on Tax on Acts in Civil Law and the Legal Persons’ Income Tax Act.
Źródło:
Studia Ekonomiczne; 2015, 225; 61-73
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
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