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    Wyświetlanie 1-13 z 13
    Tytuł:
    Information function of accounting
    Autorzy:
    Sadowska, Beata
    Powiązania:
    https://bibliotekanauki.pl/articles/1177404.pdf
    Data publikacji:
    2018
    Wydawca:
    Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
    Tematy:
    accounting
    accounting functions
    information
    information function of accounting
    information users
    Opis:
    The study is devoted to one of accounting functions, that is the information function. The main function as well as detailed functions were elaborated. The classification of financial and non-financial information in the accounting system was indicated. Then, the author attempted at locating financial and non-financial information in one report on the activities of a business entity. The study proves that, thanks to the information function, accounting is a comprehensive source of financial information and provides non-financial information on entity’s activities, thus satisfying information needs of many stakeholders. The fundamental thesis of the study is expressed in the statement that “a well-designed information system of accounting ensures access to financial and non-financial data useful to many groups of stakeholders and positively contributes to achieving goals by a given business entity”.
    Źródło:
    World Scientific News; 2018, 104; 411-422
    2392-2192
    Pojawia się w:
    World Scientific News
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The costs and cost accounting model (simplified) in State Forests National Forest Holding
    Autorzy:
    SADOWSKA, BEATA
    Powiązania:
    https://bibliotekanauki.pl/articles/1917450.pdf
    Data publikacji:
    2021-08-18
    Wydawca:
    Stowarzyszenie Księgowych w Polsce
    Tematy:
    costs
    processes
    cost accounting
    State Forests
    information
    Opis:
    Purpose: The article aims to: (1) revise the costs and cost accounting model in State Forests National Forest Holding (PGL LP), (2) investigate the possibility of applying resource-process consumption accounting in the activities of the State Forests. Methodology/research approach: A critical analysis of the literature, desk research, analysis of phenomena, synthesis of results, and a case study. Results: A systematic, traditional cost accounting model is used at State Forests, which is mainly used for reporting purposes. It is possible to use the resource-process model of cost accounting from the perspective of its usefulness in disclosing information about the im-plementation of social and environmental goals in the activities of State Forests. Research limitations/implications: The proposed cost accounting model was constructed with State Forests in mind as a specific unit operating in the field of social responsibility. Originality/value: The article proposes solutions for modeling an accounting system, including resource-process cost accounting.
    Źródło:
    Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 233-253
    1641-4381
    2391-677X
    Pojawia się w:
    Zeszyty Teoretyczne Rachunkowości
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Relevant information from the perspective of sustainable forest management – auditing socio-environmental information and data
    Autorzy:
    Sadowska, Beata
    Powiązania:
    https://bibliotekanauki.pl/articles/53628533.pdf
    Data publikacji:
    2024-09-01
    Wydawca:
    Stowarzyszenie Księgowych w Polsce
    Tematy:
    relevant information
    sustainable forest management
    forest strategy
    European Green Deal
    Opis:
    Purpose: The study aims to: (1) deepen the theory of defining new concepts such as relevant information and information needs, and (2) examine the essence of financial and non-financial information and its usefulness to forest stakeholders. The research problem was formulated as follows: “Since forest management entities generate and disclose financial and non-financial information, which of these sources of information will be considered most useful (relevant) by information users?” In the context of environmental and social challenges, accounting 5.0 must generate, report, and disclose information according to stakeholders’ expectations. Methodology/approach: The following methods were used: literature analysis and critique, document examination, logical analysis and construction, the Delphi method, and snowballing. The Pearson chi-square independence test and the Kruskal-Wallis test were used. Findings: The most important characteristics of information are reliability and timeliness. The most useful information for stakeholders includes forest maps and conservation information, a “forest dictionary”, and rules for timber sales. Information about campaigns, charitable actions, forest hazards, and forest access restrictions is useful. Research limitations: A limitation of the research is the national sample size of the survey, with a higher percentage of internal forest stakeholders than external stake-holders. Practical implications: The practical implications of the article are based on the collected research material, which can contribute to the development of a standard questionnaire for investigating the information needs of stakeholders in the future. Originality/value: The study is the first empirical research of its kind in Poland and involves the participation of foreign experts. Contributions to social science theory include: (1) an original definition of “relevant information”; (2) a definition of “information needs”; (3) comparative frameworks for the impact areas of the sustainable development concept in correlation with information, relevant information, and stake-holders; (4) a conceptual table of differences between types of information from a sustainability perspective.
    Źródło:
    Zeszyty Teoretyczne Rachunkowości; 2024, 48(3); 233-262
    1641-4381
    2391-677X
    Pojawia się w:
    Zeszyty Teoretyczne Rachunkowości
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Economic effects of changes in the required thermal insulation of building partitions in Poland
    Ekonomiczne efekty zmian wymaganej izolacyjności cieplnej przegród budowlanych w Polsce
    Autorzy:
    Jezierski, Walery
    Sadowska, Beata
    Powiązania:
    https://bibliotekanauki.pl/articles/95854.pdf
    Data publikacji:
    2020
    Wydawca:
    Fundacja Ekonomistów Środowiska i Zasobów Naturalnych
    Tematy:
    demand for usable energy
    climate conditions
    thermal transmittance coefficient of building partitions
    deterministic mathematical model
    economic effect
    zapotrzebowanie na energię użytkową
    warunki klimatyczne
    współczynnik przenikania ciepła przegród budynku
    deterministyczny model matematyczny
    efekt ekonomiczny
    Opis:
    Thermal insulation on the external partitions of the buildings is a very usual strategy to reduce energy demand for heating. This paper presents an original study of the demand for usable energy QH, nd of a single-family residential building in different climatic conditions (milder conditions – Szczecin, national average – Lodz and more severe conditions – Zakopane) on the thermal transmittance coefficient of selected partitions: external walls, roof, windows and balcony doors, roof windows and doors. They were adopted at three levels, corresponding to the maximum required values, as approved in the Technical Conditions, for periods from 2014, 2017 and 31.12.2020. Based on the results of the computational experiment, three deterministic mathematical models were developed, and the effects of factors on the Y function for the assumed climate conditions were analyzed. Financial savings related to the introduction of stricter requirements for thermal protection of buildings in Poland were determined.
    Ocieplenie przegród zewnętrznych budynków jest bardzo typową strategią zmniejszania zapotrzebowania na energię do ogrzewania. W artykule przedstawiono oryginalne badanie zależności zapotrzebowania na energię użytkową QH,nd jednorodzinnego budynku mieszkalnego w zróżnicowanych warunkach klimatycznych (łagodniejszych – dla Szczecina, średnich krajowych – dla Łodzi i surowszych – dla Zakopanego) od współczynnika przenikania ciepła wybranych przegród: ścian zewnętrznych, dachu, okien i drzwi balkonowych, okien połaciowych oraz drzwi zewnętrznych, które zostały przyjęte na trzech poziomach odpowiadających maksymalnym dopuszczalnym wartościom, zatwierdzonym w Warunkach Technicznych, obowiązującym od 2014, 2017 i 31.12.2020 roku. Na podstawie wyników eksperymentu obliczeniowego opracowano trzy deterministyczne modele matematyczne tej zależności oraz przeanalizowano efekty wpływu czynników na funkcję Y dla przyjętych warunków klimatycznych. Określono oszczędności finansowe związane z wprowadzeniem surowszych wymagań w zakresie ochrony termicznej budynków w Polsce.
    Źródło:
    Ekonomia i Środowisko; 2020, 1; 107-124
    0867-8898
    Pojawia się w:
    Ekonomia i Środowisko
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Corporate social responsibility (CSR) in the annual reporting of oil companies worldwide – modern business management
    Autorzy:
    Lulek, Adam
    Sadowska, Beata
    Powiązania:
    https://bibliotekanauki.pl/articles/135128.pdf
    Data publikacji:
    2020
    Wydawca:
    Akademia Morska w Szczecinie. Wydawnictwo AMSz
    Tematy:
    corporate social responsibility
    reporting
    oil companies
    financial statements
    investors
    CSR
    Opis:
    Corporate social responsibility (CSR) is the process of finding out the changing expectations of stakeholders and including them in a business management strategy. CSR is a concept of the optional incorporation of social and environmental aspects into the operations of a business entity. The objective of this article is to: (1) present the historical determinants of CSR and its practical dimension; (2) characterize the activities of fuel companies in the light of the publication of CSR information in reports; (3) indicate the information and contents of the annual reports of oil companies – in particular taking account of the information about corporate social responsibility; (4) provide proposals for the structure of a model annual report including information about corporate social responsibility which could be used for the selected oil companies that were investigated. The methods of inductive and deductive reasoning and descriptive analysis, as well as desk research were used in the writing of this article.
    Źródło:
    Zeszyty Naukowe Akademii Morskiej w Szczecinie; 2020, 61 (133); 108-117
    1733-8670
    2392-0378
    Pojawia się w:
    Zeszyty Naukowe Akademii Morskiej w Szczecinie
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Modernization of existing buildings
    Autorzy:
    Krawczyk, Dorota Anna
    Sadowska, Beata
    Powiązania:
    https://bibliotekanauki.pl/chapters/31028290.pdf
    Data publikacji:
    2019
    Wydawca:
    Politechnika Białostocka. Oficyna Wydawnicza Politechniki Białostockiej
    Tematy:
    existing buildings
    renovation market
    modernization
    materials
    energy consumption
    Opis:
    New buildings are constructed to demanding energy performance levels set by national legislation, therefore existing buildings require improvements in their envelops and systems to decrease energy consumption.
    Źródło:
    Buildings 2020+. Constructions, materials and installations; 107-129
    9788365596703
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Adapting the organization of a companys accounting policy to include environmental aspects
    Środowiskowa organizacja rachunkowości
    Autorzy:
    Sadowska, Beata
    Ankudo-Jankowska, Anna
    Starosta-Grala, Monika
    Powiązania:
    https://bibliotekanauki.pl/articles/581616.pdf
    Data publikacji:
    2019
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    natural environment
    organization of accounting
    accounting
    chart of accounts
    accounting principles
    środowisko przyrodnicze
    organizacja rachunkowości
    rachunkowość
    plan kont
    zasady rachunkowości
    Opis:
    Business entities are obliged to keep accounting records in accordance with specific and internally adopted accounting principles (policy) whose basic element is a chart of accounts. Entities are obliged to follow the adopted accounting principles in a reliable and transparent way and to present a financial situation, a financial result and the non-financial aspects of business activities.. The purpose of the article is to define the essence of the organization of accounting principle (policy) in a business entity and to describe desirable changes in the accounting policy and a chart of accounts as a condition for adapting a business entity to including environmental aspects. Apart from the introduction and the conclusion, the article includes three elements focusing on such issues as: accounting as a generator of information on environmental protection, a theoretical analysis of the organization of accounting principles (policy), and a model perspective of environmental accounting principles (policy) and a sample chart of accounts.
    Jednostki gospodarcze zobligowane są do prowadzenia rachunkowości zgodnie z określonymi i przyjętymi wewnętrznie zasadami (polityką) rachunkowości, której podstawowym załącznikiem jest plan kont. Wzrastające zainteresowanie ochroną środowiska oraz działalnością proekologiczną przedsiębiorstw determinuje zmiany w organizacji współczesnych podmiotów gospodarczych. Cele artykułu to określenie istoty organizacji zasad (polityki) rachunkowości w jednostce gospodarczej oraz charakterystyka pożądanych zmian w polityce rachunkowości i planiu kont jako warunku dostosowania jednostki gospodarczej do ujmowania aspektów środowiskowych. Osiągnięciu tego celu podporządkowano układ artykułu oraz wykorzystane metody badawcze obejmujące studia literatury przedmiotu oraz analizę opisową. W artykule, poza wstępem i zakończeniem, wyodrębniono trzy punkty poświęcone zagadnieniom rachunkowości jako generatora informacji o ochronie środowiska, teoretycznej analizie organizacji zasad (polityki) rachunkowości oraz modelowemu ujęciu środowiskowych zasad (polityki) rachunkowości wraz z prezentacją wzorcowego planu kont.
    Źródło:
    Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2019, 63, 8; 215-229
    1899-3192
    Pojawia się w:
    Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Sustainable development as a research area in economy
    Autorzy:
    Sadowska, Beata
    Starosta-Grala, Monika
    Ankudo-Jankowska, Anna
    Powiązania:
    https://bibliotekanauki.pl/articles/1179636.pdf
    Data publikacji:
    2017
    Wydawca:
    Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
    Tematy:
    economic theory
    environment economics
    national forests
    sustainable development
    Opis:
    Sustainable development means a development model in which meeting the current needs of society and the needs of future generations is treated equitably. The concept of sustainable development was created in opposition to the development of the traditional development. It was a criticism of the current development model, which was based on the unlimited exploitation of natural resources and environmental degradation. The article’s objective is to present the achievements of economic theory in the evolution of the concept of sustainable development. The author asked herself a few questions: (1) What is the relationship between the economics of sustainable development and the economics of forestry?; (2) Did the economics of sustainable development have an impact on the development of sustainable forest management, or rather forest economics created the foundation for sustainable development? To accomplish such a research task, there was the analysis of Polish and foreign literature used.
    Źródło:
    World Scientific News; 2017, 72; 41-51
    2392-2192
    Pojawia się w:
    World Scientific News
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Enzymatic profile, adhesive and invasive properties of Candida albicans under the influence of selected plant essential oils
    Autorzy:
    Budzyńska, Aleksandra
    Sadowska, Beata
    Więckowska-Szakiel, Marzena
    Różalska, Barbara
    Powiązania:
    https://bibliotekanauki.pl/articles/1039346.pdf
    Data publikacji:
    2014
    Wydawca:
    Polskie Towarzystwo Biochemiczne
    Tematy:
    adhesion
    Candida albicans
    hydrolytic enzymes
    germ tubes
    invasion
    mycelium
    Opis:
    The influence of essential oils (EOs) used at sublethal level, on the presence and intensity of Candida albicans virulence factors was evaluated. Minimal inhibitory concentrations (MICs) of Lemon balm, Citronella, Geranium and Clove oils were established as 0.097% (v/v). Using the agar plates with substrates for proteases, phospholipases and hemolysins it was shown that C. albicans ATCC 10231 and C. albicans ATCC 90028 strains differed in the type and amount of enzymes produced. No significant difference in their total amount could be detected after pretreatment for 24 h with EOs at ½ MIC. However, the short-term (1 h) acting oils at MIC caused a statistically significant reduction in this activity. In the API ZYM test it was demonstrated that both strains exhibited activity of the same 9 out of 19 enzyme types and that EOs caused a significant decrease in the release of some of them. In the presence of subMIC of EOs, or when the fungus had previously been exposed to the MIC of oil, germ tubes formation was significantly and irreversibly reduced. Such C. albicans spotted on the Spider agar containing EOs at subMICs were unable to penetrate the agar. A significant decrease in the C. albicans adhesion to the fibroblast monolayer with respect to controls was also demonstrated when yeasts had been exposed to EOs at MIC (1 h) in liquid medium. Thus, it has been shown that tested oils, used even at subMIC, exhibit significant activity reducing the presence/quantity of important C. albicans virulence factors.
    Źródło:
    Acta Biochimica Polonica; 2014, 61, 1; 115-121
    0001-527X
    Pojawia się w:
    Acta Biochimica Polonica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Application of thermal insulating plaster for retrofitting of a building under conservation protection
    Autorzy:
    Owczarek, Mariusz
    Sadowska, Beata
    Kuczerowski, Michał Jakub
    Baryłka, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/24201296.pdf
    Data publikacji:
    2023
    Wydawca:
    Centrum Rzeczoznawstwa Budowlanego Sp. z o.o.
    Tematy:
    measurements of insulation material properties
    retrofitting
    thermal insulation plaster
    conservation protection
    energy efficiency improvement
    tynk termoizolacyjny
    modernizacja
    poprawa efektywności energetycznej
    pomiar właściwości materiałów izolacyjnych
    ochrona konserwatorska
    Opis:
    The article presents the results of measurements of selected thermal, moisture and mechanical properties of thermal insulating plaster, which is one of the alternatives to traditional methods of retrofitting the walls of buildings under conservation protection. An insulating plaster based on perlite was tested. Its thermal conductivity, vapor permeability and compression strength were determined. Images of the tested plaster under the microscope, at a magnification of 10-45x, were also taken. Through computer simulations, the possibility of improving the energy efficiency of an educational building by applying a layer of such plaster on external walls was determined. Changes in the heat loss structure were analyzed, and the obtained results were compared with the effectiveness of reducing heat loss through the walls using a traditional thermal insulation material. It turned out that the thermal conductivity coefficient of the tested plaster obtained by measurement was 0.0877 W/(m∙K), which confirmed the value declared by the manufacturer. Application of thermal insulating plaster with a thickness of 5 cm on the walls of the analyzed building, with other partitions of good thermal quality, reduced its energy demand by over 20%.
    Źródło:
    Inżynieria Bezpieczeństwa Obiektów Antropogenicznych; 2023, 2; 17--25
    2450-1859
    2450-8721
    Pojawia się w:
    Inżynieria Bezpieczeństwa Obiektów Antropogenicznych
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Leonurus cardiaca L. herb - a derived extract and an ursolic acid as the factors affecting the adhesion capacity of Staphylococcus aureus in the context of infective endocarditis
    Autorzy:
    Micota, Bartłomiej
    Sadowska, Beata
    Podsędek, Anna
    Redzynia, Małgorzata
    Różalska, Barbara
    Powiązania:
    https://bibliotekanauki.pl/articles/1039309.pdf
    Data publikacji:
    2014
    Wydawca:
    Polskie Towarzystwo Biochemiczne
    Tematy:
    ECM
    Leonurus cardiaca
    ursolic acid
    Staphylococcus aureus
    Opis:
    The objective was an assessment of the impact of Leonurus cardiaca L. extract (LCE) and ursolic acid (UA) on the adhesive properties of Staphylococus aureus NCTC 8325 strain, expressing virulence factors important in the pathogenesis of infective endocarditis. The adhesion and biofilm formation of bacteria cultured in the presence of subinhibitory concentrations of LCE or UA on the abiotic surface or covered with fibrinogen, fibronectin or collagen, were evaluated. Inhibitory effects of LCE and UA on staphylococcal adherence to both types of surface were demonstrated. This, in the case of UA, resulted in a significant reduction of biofilm formation.
    Źródło:
    Acta Biochimica Polonica; 2014, 61, 2; 385-388
    0001-527X
    Pojawia się w:
    Acta Biochimica Polonica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Vaccinium myrtillus leaves and Frangula alnus bark derived extracts as potential antistaphylococcal agents
    Autorzy:
    Sadowska, Beata
    Paszkiewicz, Małgorzata
    Podsędek, Anna
    Redzynia, Małgorzata
    Różalska, Barbara
    Powiązania:
    https://bibliotekanauki.pl/articles/1039358.pdf
    Data publikacji:
    2014
    Wydawca:
    Polskie Towarzystwo Biochemiczne
    Tematy:
    phytocompounds
    antimicrobial activity
    synergism with antibiotics
    biocompatibility index
    Opis:
    Due to constantly increasing antibiotic resistance of pathogens and participation of the biofilms they make in various types of infections, a development of alternative therapeutic strategies becomes an urgent need. Taking advantage of the biological activity of plant-derived compounds can solve this problem. In this study antimicrobial, including those synergistic with classic antibiotics, and cytotoxic properties of newly-obtained extracts from Vaccinium myrtillus leaves (VLE) and Frangula alnus bark (FBE) were evaluated. Both tested extracts exhibited relevant antistaphylococcal activity (MIC range 0.75-1.5 mg/mL) accompanied by a relativly low cytotoxic effect on mammalian cells (BI > 1). Phytochemical analysis of the extracts tested showed a high total content of phenolic compounds with the predominance of hydroxycinnamic acids in VLE and hydroxybenzoic acids and flavanols in FBE. Widely described in the literature antimicrobial properties of phenolics were probably connected with the biological activity of the extracts tested. We also report that the presence of VLE or FBE at sub-MIC concentrations enhances biocidal potential of vancomycin and linezolid. Therefore, we are considering a possibility of an alternative therapy for local infections caused by S. aureus by combining classic antibiotics with plant-derived extracts.
    Źródło:
    Acta Biochimica Polonica; 2014, 61, 1; 163-169
    0001-527X
    Pojawia się w:
    Acta Biochimica Polonica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Modern building materials
    Autorzy:
    Sadowska, Beata
    Jimenez, José Ramón
    Fernández Rodriguez, José María
    Moreno Pérez, Fátima
    Roldán Cañas, José
    Rivas-Sánchez, Yair A.
    Powiązania:
    https://bibliotekanauki.pl/chapters/31029469.pdf
    Data publikacji:
    2019
    Wydawca:
    Politechnika Białostocka. Oficyna Wydawnicza Politechniki Białostockiej
    Tematy:
    Building materials
    environment
    traditional material
    industrialized materials
    Opis:
    Decisions taken both in the design process of buildings and their modernization should comply with basic requirements, such as: strength and stability, resistance to dampness and water, resistance to fire, heat insulation, sound insulation, durability, comforts and conveniences. Building materials should not have harmful effects on human health. In their production, factors that destroy the natural environment (e.g. freons that destroy the ozone layer in the atmosphere) should not be used. The aspects of utilization, safe storage and recycling possibilities are also important. Another criterion for choosing material solutions is their availability as well as local traditions. However, the deciding factor is usually the economic aspect (costs of materials, construction and assembly).
    Źródło:
    Buildings 2020+. Constructions, materials and installations; 53-105
    9788365596703
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
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