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    Wyświetlanie 1-9 z 9
    Tytuł:
    Inscriptions on Military Flags in Poland: An Attempt at Forming a Typology
    Autorzy:
    Ptak, Jan
    Powiązania:
    https://bibliotekanauki.pl/articles/1798817.pdf
    Data publikacji:
    2019-10-30
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    vexillology; Polish Army; flags; standards; inscriptions
    Opis:
    The Polish version of the article was published in Roczniki Humanistyczne 56 (2008), issue 2. This article is an attempt at systematizing the body of inscriptions that accompanied the heraldic and iconographic inscriptions on Polish military flags and standards in the course of past centuries. It presents the suggestion of dividing them into four groups. The first comprises property inscriptions, giving information about who the flag belonged to, who its owner was or who used it. In the second group are inscriptions called ‘funding’ ones; they contain data referring to the funders or makers of those objects. Commemorative inscriptions were included in group three; they commemorated important events connected with the history of the unit or with its tradition. The fourth group consists of inscriptions in the form of sentences, mottos or apostrophes, usually having a lofty and solemn character. In practice, inscriptions belonging to different groups often appear side by side on the same flag. Usually they contain important information and ideological content.
    Źródło:
    Roczniki Humanistyczne; 2019, 67, 2 Selected Papers in English; 133-171
    0035-7707
    Pojawia się w:
    Roczniki Humanistyczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)
    Autorzy:
    Michalczyk, Leszek
    Powiązania:
    https://bibliotekanauki.pl/articles/599712.pdf
    Data publikacji:
    2014-06-05
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    accounting engineering
    variant accounting
    praxeological accounting
    Polish accounting standards
    Opis:
    In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept), the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2014, 10, 1; 27-34
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The CSR Standards in Small Business: A Comparative Study Between British and Polish Firms
    Autorzy:
    Lewicka-Strzałecka, Anna
    Powiązania:
    https://bibliotekanauki.pl/articles/468912.pdf
    Data publikacji:
    2013
    Wydawca:
    Polska Akademia Nauk. Instytut Filozofii i Socjologii PAN
    Tematy:
    CSR standards
    Polish and British small firms
    comparative study
    Opis:
    The aim of this article is to discern the crux of SME sector social responsibility in developing countries. An attempt is made to identify, empirically, the ethical standards subscribed to by small firms in Poland and to compare them with the standards of small firms in the UK. The methodology of empirical analysis of the ethical standards of Polish entrepreneurs running small businesses was modelled on Laura Spence’s research on the priorities, practices and ethics of small firms in the UK (Spence 2000). This analysis has revealed certain similarities and significant differences in the way CSR is perceived by Polish and British entrepreneurs. British entrepreneurs manifest a higher degree of awareness with regard to the issue of social responsibility and are more strongly motivated by their external environment to take up social responsibility issues than Polish ones.
    Źródło:
    Prakseologia; 2013, 154; 273-293
    0079-4872
    Pojawia się w:
    Prakseologia
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison
    Autorzy:
    Gierusz, Jerzy
    Powiązania:
    https://bibliotekanauki.pl/articles/1917457.pdf
    Data publikacji:
    2021-09-12
    Wydawca:
    Stowarzyszenie Księgowych w Polsce
    Tematy:
    revenue from sales
    International Financial Reporting Standards 15
    Polish Accounting Standard 15
    Opis:
    Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish Accounting Act, Polish Accounting Standards and relevant IAS/IFRS. Findings: The research has proven that Polish regulations can be categorised into two seg-ments. The first segment is KSR 15, which, compared to IFRS 15, contains very similar regulations regarding the general criteria for revenue recognition, including time point and measurement basis. The second segment comprises the Polish Accounting Act and KSR 3, which are based on international standards which are already superseded – IAS 11 and IAS 18, which dealt with revenue recognition over time. Practical implications: The article points out the differences between Polish and interna-tional regulation in terms of revenue recognition, which may play an important role for entities changing the basis for preparing their financial statements from Polish GAAP to IFRS. Originality: The article is the first attempt to compare the scale of similarities between the two sets of regulations in terms of revenue measurement and recognition
    Źródło:
    Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 93-106
    1641-4381
    2391-677X
    Pojawia się w:
    Zeszyty Teoretyczne Rachunkowości
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Polish Population Censuses in the 19th and 20th Centuries: Scope and Subject Matter in the Context of International Standards
    Autorzy:
    Leszczyńska, Cecylia
    Powiązania:
    https://bibliotekanauki.pl/articles/2822524.pdf
    Data publikacji:
    2022-12-08
    Wydawca:
    Uniwersytet im. Adama Mickiewicza w Poznaniu
    Tematy:
    a history of Polish censuses
    the scope of Polish censuses
    Polish censuses in the 19th and 20th centuries
    international standards for population censuses
    Opis:
    This paper analyses the population censuses on the Polish area, particularly, the subject of censuses and their thematic scope. the study refers to the censuses in the 19th and 20th centuries (the study closes with the 1988 census). The paper consists of three parts. The first one presents the origins of censuses and the first censuses conducted in Europe in the 18th century. This part also shows the efforts of international statistical institutions to normalise and standardise national censuses. It allowed for building international standards to make national censuses comparable. The second part shows censuses in the 19th century, and the third part discusses censuses in the 20th century. A fundamental feature of the censuses is a set of questions common to demographic and social issues. This makes it possible to carry out comparative analysis in different regional cross-sections on a secular basis. It should also be provided that census categories are not always comparable, hence various conversions and estimates are necessary. The universality of the censuses have made them a huge organizational challenge each time. The greatest effort was borne by the statistical institutions responsible, not only for conducting the censuses, but also during the compilation and publication of the data.
    Źródło:
    Studia Historiae Oeconomicae; 2022, 40, 1; 1-28
    0081-6485
    Pojawia się w:
    Studia Historiae Oeconomicae
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Monitoring Students’ Information Pro ciency at Higher Pedagogical Educational Establishments of Poland and Ukraine
    Monitorowanie studenckich umiejetnosci informacyjnych w pedagogicznych instytucjach szkolnictwa wyzszego w Polsce i na Ukrainie
    Autorzy:
    Shevchuk, Lesya
    Powiązania:
    https://bibliotekanauki.pl/articles/645016.pdf
    Data publikacji:
    2012
    Wydawca:
    Uniwersytet im. Adama Mickiewicza w Poznaniu
    Tematy:
    competence
    information proficiency
    teachers’ information
    proficiency forming in the Polish Republic
    standards and structure of future teachers’ information proficiency
    Opis:
    The article deals with the development of students’ information proficiency in the Polish Republic and Ukraine. The article is devoted to the implications brought into the process of teachers training by the impact of key competencies and information technologies. Special attention is paid to information proficiency and future teachers’ skills that are the most important for their training and perspective career. Monitoring of future teachers’ information proficiency forming at Polish establishments of higher education has been carried out which resulted in developing methodology recommendations for raising the level of the students’ information pro ciency at Ukrainian pedagogical higher educational establishments. Level of scienti fic development of the issue of future teachers’ information pro ciency forming has been described. Competence approach to training teachers for information society has been paid attention to. Peculiarities and structure of future teachers’ information pro ciency have been characterized. Standards and criteria of Polish teachers have been systematized, contents of future teachers’ information proficiency forming at Polish establishments of higher education have been analysed; projects and programmes as means for future teachers’ information proficiency forming have been characterized.
    Źródło:
    Kultura-Społeczeństwo-Edukacja; 2012, 1; 35-42
    2300-0422
    Pojawia się w:
    Kultura-Społeczeństwo-Edukacja
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The Polish legal regulations regarding the selection of the nuclear power plant location with respect to geodynamic hazard and its relation to international regulations
    Polskie uregulowania prawne dotyczące wyboru miejsca lokalizacji elektrowni jądrowej w zakresie zagrożeń geodynamicznych na tle wybranych regulacji międzynarodowych
    Autorzy:
    Heliasz, Z.
    Jarosiński, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/2075487.pdf
    Data publikacji:
    2016
    Wydawca:
    Państwowy Instytut Geologiczny – Państwowy Instytut Badawczy
    Tematy:
    instalacje jądrowe
    normy bezpieczeństwa
    Międzynarodowa Agencja Energii Atomowej
    IAEA
    polskie uregulowania prawne
    nuclear installations
    safety standards
    Atomic Energy Agency
    Polish legal instructions
    Opis:
    The nuclear power plant site was determined following the formal analysis of the Polish economy and energy supply, with respect to societal reality. Beforehand, comprehensive studies were carried out covering essential geological factors and terrain circumstances. Every country undertakes sovereign decisions regarding nuclear power plants, based on legitimate regulations. In practice, guidance regarding general requirements, technical solutions and safety measures are derivative from experiences in other countries published by the International Atomic Energy Agency (IAEA) and the US Nuclear Regulatory Commission. The paper presents interrelations between the international guidelines and the Polish legal instructions.
    Źródło:
    Przegląd Geologiczny; 2016, 64, 5; 306--311
    0033-2151
    Pojawia się w:
    Przegląd Geologiczny
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany
    Międzynarodowe uwarunkowania raportowania wyników całkowitych grup kapitałowych – polsko‑niemieckie studium analityczno‑porównawcze
    Autorzy:
    Kwaśny, Jakub
    Sajnóg, Artur
    Powiązania:
    https://bibliotekanauki.pl/articles/2083061.pdf
    Data publikacji:
    2022-06-20
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    nadzór korporacyjny
    standardy rachunkowości
    raportowanie finansowe
    wynik całkowity
    polski i niemiecki rynek
    corporate governance
    accounting standards
    financial reporting
    comprehensive income
    Polish and German markets
    Opis:
    The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the capital market and corporate governance in continental Europe and the so‑called ‘new governance’, related to the convergence of financial reporting standards, including IFRSs, that oblige groups of entities to prepare consolidated statements of comprehensive income. It also assesses the relevance of comprehensive income to capital market players. The empirical part contains the results of comparative research on the format and structure of consolidated statements and the nomenclature of their components, as well as the findings from studies of the value relevance of comprehensive income for the WIG30 and DAX groups in 2009–2019.
    Wiodącym nurtem badań teoretyczno‑empirycznych zaprezentowanych w opracowaniu stanowi porównawcza analiza raportowania wyników całkowitych grup kapitałowych notowanych na polskim i niemieckim rynku kapitałowym. Część teoretyczną artykułu poświęcono dyskusji naukowej wokół uwarunkowań rynku kapitałowego i nadzoru korporacyjnego w Europie kontynentalnej oraz tzw. „nowego ładu korporacyjnego” związanego z konwergencją standardów sprawozdawczości finansowej, w tym MSSF, które obligują grupy kapitałowe do sporządzania skonsolidowanego sprawozdania z wyniku całkowitego. Dokonano również oceny znaczenia wyniku całkowitego dla podmiotów rynku kapitałowego. W części empirycznej znajdują się wyniki komparatywnych badań nad formą i strukturą skonsolidowanego sprawozdania z wyniku całkowitego oraz nomenklaturą jego komponentów, a także badań wpływu wyniku całkowitego na wartość rynkową grup kapitałowych z indeksu WIG30 oraz DAX w latach 2009–2019.
    Źródło:
    Comparative Economic Research. Central and Eastern Europe; 2022, 25, 2; 163-185
    1508-2008
    2082-6737
    Pojawia się w:
    Comparative Economic Research. Central and Eastern Europe
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Comparative analysis of the educational systems in Poland and the United States
    Autorzy:
    Łukaszczyk, Zygmunt Karol
    Grebski, Michalene Eva
    Powiązania:
    https://bibliotekanauki.pl/articles/1925904.pdf
    Data publikacji:
    2020
    Wydawca:
    Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
    Tematy:
    mparative study of educational systems
    Polish education
    United States education
    educational standards
    educational funding
    studium porównawcze systemów edukacyjnych
    polska edukacja
    edukacja w Stanach Zjednoczonych
    standardy edukacyjne
    finansowanie edukacji
    Opis:
    Purpose: The goals of the paper was a comparative analysis of educational systems as well as educational standards and funding in Poland and the United States. This was done for the purpose of identifying the best practices in both systems. Design/methodology approach: Two educational systems, Hazleton (PA-USA) and Rybnik (Poland) were analyzed from the perspective of the structure of education, educational standards and funding. The sources of information included, but not limited to the Polish Ministry of Education, Hazleton Area School District, Pennsylvania Department of Education and the United States Department of Education. Findings: The educational systems in Poland and the United States have more similarities than differences. The subjects being taught as well as the educational standards are similar. The educational system is more uniform throughout Poland because it is centrally administered by the Ministry of Education. The Performance scores of students are slightly higher in Poland. This is true in Mathematics, Reading and Science. The educational system in the United States is neither uniform throughout the country nor throughout the state of Pennsylvania. It may also vary from one school district to another school district. Research Limitations: The research limitation was the comparison of one school district Hazleton, PA (USA) with the school district in Rybnik (Poland). No competency testing was done by the authors in either of the school districts. Student competency comparison was done by using the standardized testing data obtained from the Ministry of Education (Poland) and the Department of Education (Pennsylvania). Practical Implications: A comparative analysis of the educational systems in Poland and the United States may allow for identifying the best and most effective practices which could be implemented in both countries. Social Implications: The educational system in the United States allows for dual enrollment (high school and university at the same time). Piloting a similar model in Poland would have significant social implications. Originality/value: Identifying the best and most effective educational practices in Poland and the United States is critical for planning improvements and developing a best practices model.
    Źródło:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 148; 365-378
    1641-3466
    Pojawia się w:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-9 z 9

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