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Tytuł:
Raportowanie kwestii zrównoważonego rozwoju oraz integrowanie danych finansowych i pozafinansowych – prawne uwarunkowania w Polsce i na świecie
Reporting on sustainable development and the integration of financial and non-financial data: legal conditions in Poland and worldwide
Autorzy:
Kowalczyk, Beata J.
Kowalczyk, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/693364.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
reporting on sustainable development
integrated reporting
transparency and value of business entities
raportowanie kwestii zrównoważonego rozwoju
raportowanie zintegrowane
transparentność i wartość podmiotów gospodarczych
Opis:
The idea of sustainable development is reflected in nearly all economic sectors which, along with the global advancement of new technologies, are developing at a very quick pace. Sustainable development is not an obstacle to this continued progress, but rather a call to maintain reason and moderation in order to reconcile areas of key importance to the humanity, that is economic growth and balanced distribution of profits. Owing to the widespread reach of this idea and to its presence in the development strategies of organisations in the business and non-profit sector, sanctioning reporting within this field, similarly to reporting financial data, seems like the natural consequence. Although reporting non-financial data and publication of integrated reports is becoming an increasingly common practice, undertaken by a growing number of organisations, the scale of this phenomenon invites the conclusion that it is still in its early stages. Numerous organisations publish such reports on their own initiative, as they are aware of the tangible advantages brought by such conduct. Still, many do not do it, probably due to lack of knowledge regarding all the important interrelations between financial and non-financial results, as well as due to insufficiently developed legal regulations pertaining to this area. Both the European Union and highly developed countries see the need and the advantages stemming from the complex legal regulation of this sphere, which is manifested in concrete legal acts. Although Poland too has regulations pertaining to this issue, the still low percentage of entities which publish reports on sustainable development and integrated reports, inspires reflections. Owing to this, the authors have reviewed legal regulations binding in Poland, in the European Union and in some selected countries in Europe and worldwide, based on which they have attempted to formulate a few de lege ferenda postulates.
Rozwój idei zrównoważonego rozwoju jest obecnie szeroko propagowany nie tylko w biznesie, lecz także w sektorze non profit. Wraz z wbudowaniem tej idei w strategię rozwoju organizacji sprawozdawczość z tego zakresu wydaje się naturalną konsekwencją, podobnie jak przy raportowaniu danych finansowych. Potrzeba rozwijania sprawozdawczości na rzecz rozwoju zrównoważonego znajduje także swoje udokumentowanie w Agendzie 21. W dokumencie tym zaleca się opracowywanie zintegrowanych systemów rachunkowości środowiskowej (ekologicznej) i gospodarczej (IEEA), które winny stanowić uzupełnienie tradycyjnych zasad rachunkowości. Jedyną formą realizacji tej rekomendacji jest publikowanie przez organizacje raportów zintegrowanych. Wiele z nich upowszechnia takie raporty z własnej inicjatywy, mając świadomość wymiernych korzyści takich działań. Niemniej większość organizacji nie podejmuje tej aktywności, czego przyczyną jest prawdopodobnie brak wiedzy na temat wszystkich istotnych zależności między wynikami finansowymi a niefinansowymi oraz niedostatecznie rozwinięte ustawodawstwo w tym zakresie. Zarówno Unia Europejska, jak i kraje wysoko rozwinięte dostrzegają potrzebę i korzyści płynące z kompleksowego uregulowania prawnego tego obszaru. Stąd też Unia Europejska, a także Dania, Francja czy Brazylia dają temu wyraz w konkretnych aktach prawnych, których podstawowym celem jest zobligowanie do sporządzania raportów zintegrowanych dużych organizacji oraz spółek giełdowych, a także wdrożenie zewnętrznej weryfikacji spójności ujawnianych danych w formie audytów. W Polsce istnieją regulacje w tym zakresie, jednak ciągle niski odsetek podmiotów publikujących raporty zrównoważonego rozwoju oraz raporty zintegrowane skłania do refleksji. Niniejsze opracowanie stanowi przegląd regulacji prawnych obowiązujących w Polsce, w Unii Europejskiej, a także w wybranych krajach Europy i świata, na tle, których autorzy dokonali próby sformułowania uwag de lege ferenda.
Źródło:
Ruch Prawniczy, Ekonomiczny i Socjologiczny; 2015, 77, 4; 105-118
0035-9629
2543-9170
Pojawia się w:
Ruch Prawniczy, Ekonomiczny i Socjologiczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Architectural design contest with social participation as a part of building culture in Europe
Autorzy:
Kowalczyk, Maciej Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/627995.pdf
Data publikacji:
2018
Wydawca:
Fundacja Pro Scientia Publica
Tematy:
architecture
building culture
bakultur
architectural design contest
architectural competition
social participation
public procurement
Opis:
Thesis. The culture of organising architectural competitions has a long tradition in Europe. The architectural desgin contest is used as a democratic tool for selecting the best design solution. In today’s European building culture there is a constantly growing need for the social input into the  design process. In effect, architectural competitions are facing changes. On the one hand, an architectural design contest needs to fulfill the EU’s legal frames. On the other hand, the traditional forms of competions are questioned by society, that is searching for a more transprent selection process. Methods. The study shows the concept of the building culture (Baukultur) as an ideological background of all the building activity in Europe. It describes the role of an architectural competition as an instrument for the high quality development. The author shows current legal frameworks for the design contests included in the EU directives and presents different competition practices in Europe with a focus on Poland. Results. There are not many examples of architectural competitions that anticipate the social input. It is an effect of not adjusted procurement law. Nevertheless, some exceptions have already been made. Conclusions. The main difficulty in architectural design contest with social participation is the need of maintaining the legal framework  based on the anonymity of the participant. The social input in the case hampers the preservation of this condition, hence various attempts to modify the existing, traditional formulas.
Źródło:
Journal of Education Culture and Society; 2018, 9, 2; 195-200
2081-1640
Pojawia się w:
Journal of Education Culture and Society
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
QUALITY OF ARCHITECUTRE AND PUBLIC SPACES AS A RESULT OF COUNTRY’S PUBLIC PROCUREMENT CULTURE
Autorzy:
Kowalczyk, Maciej Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/628397.pdf
Data publikacji:
2019
Wydawca:
Fundacja Pro Scientia Publica
Tematy:
architecture
building culture
baukultur
architectural design contest
architectural competition
competition practices
public porcurement
procurement of design services
Opis:
Thesis. The quality of emerging public spaces and buildings is related to the public procurement culture of a given country. One can not count on achieving high quality public space, architecture without a democratic debate on the subject. The space, which is decided only by a small group of technocrats, the project, which is subject to only the price criterion, results in accidental solutions. Methods. The article shows the basic methods provided for by law to select public projects. Indicates the advantages and disadvantages of individual processes. It analyzes examples of appreciated realizations that arose as a result of architectural competitions. Results. Tools provided in the public procurement law, such as social debate in the form of architectural competitions build a better quality of the created space. The existence of such a link is proven by the awards granted to spaces completed under such processes. Conclusions. Projects created using these tools account for less than 1% of all public procurement in Poland. One should strive for a change that would promote these processes, especially outside large cities, thus increasing the quality of spaces created from public money.
Źródło:
Journal of Education Culture and Society; 2019, 10, 2; 103-108
2081-1640
Pojawia się w:
Journal of Education Culture and Society
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ślina jako materiał biologiczny przydatny w diagnostyce alergii na pokarmy
Saliva as a useful biological material in the diagnosis of food allergies
Autorzy:
Kowalczyk, Wojciech
Lis, Kinga
Żbikowska-Götz, Magdalena
Bartuzi, Zbigniew
Powiązania:
https://bibliotekanauki.pl/articles/2019686.pdf
Data publikacji:
2020
Wydawca:
Oficyna Wydawnicza Mediton
Tematy:
ślina
diagnostyka alergii pokarmowej
IgE
saliva
food allergy diagnosis
Opis:
Szacuje się, że około 27% białek zawartych w ślinie pochodzi z krwi. Ze względu na specyfikę alergii pokarmowej, ślina wydaje się być niezwykle miarodajnym materiałem do badań laboratoryjnych, o dużej przydatności klinicznej. Jest to materiał łatwo dostępny i prosty do pobrania różnymi technikami, w tym z zastosowaniem standaryzowanych probówek do pozyskiwania śliny. Z dostępnych danych literaturowych wynika, że aktualnie stosowane metody pobierania śliny nie mają znaczącego wpływu na uzyskiwane wyniki mierzonych parametrów laboratoryjnych, w tym stężenia całkowitego IgE. Obiecujące są również wyniki odnoszące się do stężenia IgE swoistych dla różnych alergenów pokarmowych w ślinie w porównaniu do wartości zmierzonych w surowicy, jednak skąpość dostępnych w piśmiennictwie badań ogranicza wnioskowanie. Ślina wydaje się być dobrym materiałem do diagnostyki alergii na pokarmy i z pewnością temat ten wymaga dalszych badań.
It is estimated that about 27% of the saliva proteins are derived from blood. Due to the specificity of food allergies, saliva seems to be extremely reliable material for laboratory tests, with high clinical usefulness. This material is easily available and simple to collect by various techniques, including using standardized saliva collection tubes. Available literature data show that currently used saliva collection methods do not have a significant impact on the results of measured laboratory parameters, including total IgE concentration. The results for IgE specific for various food allergens in saliva compared to the values measured in serum also seem promising, although a small number of studies available in the literature limits conclusion. Saliva seems to be a good material for diagnosis food allergies, although this subject certainly requires further research.
Źródło:
Alergia Astma Immunologia - przegląd kliniczny; 2020, 25, 1; 19-23
1427-3101
Pojawia się w:
Alergia Astma Immunologia - przegląd kliniczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Influence of plunger motion profile of high pressure die casting on the casting porosity and solidification rate
Autorzy:
Żak, Katarzyna
Dańko, Rafał
Żak, Paweł L.
Kowalczyk, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/27311424.pdf
Data publikacji:
2023
Wydawca:
Polska Akademia Nauk. Czasopisma i Monografie PAN
Tematy:
high-pressure die casting
computer simulation
cooling rate
numerical methods
aluminium alloy
odlewanie pod wysokim ciśnieniem
symulacja komputerowa
tempo schładzania
metody numeryczne
stop aluminium
Opis:
The high pressure die casting (HPDC) is a technique that allows us to produce parts for various sectors of industry. It has a great application in such sectors as automotive, energy, medicine, as the HPDC allows us to produce parts very fast and very cheaply. The HPDC casting quality depends on many parameters. The parameters among others, are cast alloy alloy metallurgy, filling system design, casting technology elements geometry and orientation, as well as, machine operation settings. In the article, different plunger motion schemes of the HPDC machine were taken into account. Analyses lead to learning about plunger motion influence on the casting porosity and solidification process run. Numerical experiments were run with the use of MAGMASoft® simulation software. Experiments were performed for industrial casting of water pump for automotive. Main parameter taken into account was maximal velocity of the plunger in the second phase. The analysis covered porosity distribution, feeding time through the gate, temperature field during whole process, solidification time. Cooling curves of the casting in chosen points were also analysed. Obtained results allow us to formulate conclusions that connect plunger motion scheme, gate solidification time and the casting wall thickness on the solidification rate and porosity of the casting.
Źródło:
Bulletin of the Polish Academy of Sciences. Technical Sciences; 2023, 71, 5; art. no. e147339
0239-7528
Pojawia się w:
Bulletin of the Polish Academy of Sciences. Technical Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Sacral Architecture in Finland and its Community Forming Role
Autorzy:
Kowalczyk, Maciej Wojciech
Lewandowska, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/18105066.pdf
Data publikacji:
2022-09-27
Wydawca:
Fundacja Pro Scientia Publica
Tematy:
Finland
sacral architecture
church
education
community
Opis:
Aim. The subject of this article is the role of the Finnish Church institution and its influence on shaping the local community. The article presents the possibilities of using and shaping the interiors of temples, depending on the period in which they were created and the function they were to perform. Methods. The authors of the article present the role of Church institution in Finland from the Middle Ages to the present day. The historical educational role of the church and its contemporary community-building function will be outlined. The authors will also present how these assumptions translate into shaping its architecture. Results and conclusion. Despite the considerable secularization of society, the Protestant church in Finland still plays a central role in the local community. The church, with its dominant and educational role in the past, became a companion of the inhabitants, providing them with spaces adapted to their needs, regardless of their age or religion. Once limited, single-space forms of temples, today with an extensive program function as local cultural centers and meeting places adapted to the needs of their users.
Źródło:
Journal of Education Culture and Society; 2022, 13, 2; 587-600
2081-1640
Pojawia się w:
Journal of Education Culture and Society
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
New forms of rental dwelling in contemporary Poland
Autorzy:
Kowalczyk, Maciej Wojciech
Lewandowska, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/1878492.pdf
Data publikacji:
2021-09-25
Wydawca:
Fundacja Pro Scientia Publica
Tematy:
architecture
co-living
co-housing
shared dwelling
rental dwelling
Opis:
Aim. The subject of the article are types of rental dwelling in contemporary Poland. The aim of this paper is to present the forms of contemporary living in terms of age groups, way of study or work and financing possibilities of Poles compared to other countries in the world. Methods. The authors of the article present selected new forms of rental dwelling in Poland in context of changes after the collapse of communist system in 1989. The article discusses the present situation of Polish real estate market basing on European statistics. It indicates the problem of limited availability of housing and presents solutions implemented by the government and the private sector market. Results and Conclusion. Poland is one of the European countries with the highest rate of people living in overcrowded apartments or houses. The solutions introduced by the state in order to increase the availability of housing and allowing the alternative to buying a flat, encounter difficulties with spatial planning regulations. In the absence of sufficient support of the government private sector market see its chance for profit in constructing and renting apartments. Cognitive value. The article describes the phenomenon of a growing private rental, that could be a shift in dwelling characteristic of Poles and influence the housing market. It presents new forms of developments, showing the background of their creation.
Źródło:
Journal of Education Culture and Society; 2021, 12, 2; 445-454
2081-1640
Pojawia się w:
Journal of Education Culture and Society
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
TECHNIQUES OF VISUAL COMMUNIACTION IN ARCHITECTURAL DESIGN
Autorzy:
Kowalczyk, Maciej Wojciech
Lewandowska, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/628122.pdf
Data publikacji:
2020
Wydawca:
Fundacja Pro Scientia Publica
Tematy:
architecture
visual communication
architectural presentation
visualizations
architectural model
decision-making
Opis:
Aim. The subject of the article are methods and techniques of architectural presentation to a diverse audience. The methods of architectural presentation as a key element in the dialogue with the future user of the designed space or building allow to present to the recipient the newly designed space to be created.Methods. The authors of the article present selected techniques of architectural presentation. The described ways of presenting the project were divided into material and virtual. The article discusses the most commonly used methods of architectural presentation such as: diagrams, visualization, physical model, virtual model, video, collage, analyzing their usefulness in terms of reliable communication in order to inform future users about planned changes. The authors describe in detail the use of architectural models as a technique used to present the project to both professional and non-professional recipients. The article discusses the pros and cons of each method.Results and Conclusion. The right choice of presentation method for the addressee allows for a better understanding of the presented idea and, as a result, for more informed choices made by the society, e.g. during public consultations, or by professional decision-making bodies in matters of public space and new architectural objects. The variety of methods of imaging the project vision available today has its individual features that favor or negatively affect the reception of works, by falsifying reality or its partial message.
Źródło:
Journal of Education Culture and Society; 2020, 11, 2; 376-383
2081-1640
Pojawia się w:
Journal of Education Culture and Society
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-10 z 27

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