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Wyświetlanie 1-25 z 187
Tytuł:
Reasekuracja a wynik techniczny ubezpieczeń grupy 10 działu II
Autorzy:
Celczyńska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/659824.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
reinsurance
underwriting result
Opis:
The aim of this paper is an analysis related to the impact of reinsurance on the underwriting result of the 10th group’s the second Division of the insurance. The analysis is based on the ten- -year period (1999–2008) of insurance data in Poland. The author of the paper, in order to determine the effects of the reinsurance on the underwriting result of the 10th group’s, has carried out a simulation of the technical account and has examined the underwriting results with references to reinsurance business. In the second step, the author has made a comparison between these estimated underwriting results related to reinsurance activity and the actual value of the underwriting results.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2010, 244
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Complications and recurrence after Karydakis Flap surgery
Autorzy:
Çakır, Murat
Biçer, Mehmet
Powiązania:
https://bibliotekanauki.pl/articles/1391527.pdf
Data publikacji:
2021
Wydawca:
Index Copernicus International
Tematy:
karydakis
pilonidal sinus
result
Opis:
Introduction: Pilonidal sinus is a disease affecting individuals at young age. Numerous surgical methods have been described in the treatment of pilonidal sinus disease. Currently, there is no treatment method providing a rapid recovery with low recurrence risk. Aim: In this study, we aimed to evaluate the results of our patients who underwent Karydakis surgery. Material and methods: Results of 112 patients operated on between 2012 and 2019 were retrospectively evaluated. Only the patients who underwent Karydakis surgery were included in the study. Results: Of all patients, 20 were female and 92 were male. The mean age was 21 years in the female and 20.8 years in the male patients. The mean BMI was 29.6 kg/m2 . The patients were followed up for a mean of 28 months. Postoperative length of stay in hospital was 2.1 days. The complications included wound dehiscence in 10.2%, infection in 3.6%, and bleeding (hematome) in 7.1%. Four patients developed recurrence during follow-up. Conclusions: Karydakis surgery is a preferable surgical technique with low rates of complications and recurrence.
Źródło:
Polish Journal of Surgery; 2021, 93, 1; 15-18
0032-373X
2299-2847
Pojawia się w:
Polish Journal of Surgery
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ecological Evaluation of Sustainable Development in the Studied Farms of Przysucha County
Autorzy:
Niewęgłowski, M.
Gugała, M.
Włodarczyk, B.
Sikorska, A.
Powiązania:
https://bibliotekanauki.pl/articles/124995.pdf
Data publikacji:
2018
Wydawca:
Polskie Towarzystwo Inżynierii Ekologicznej
Tematy:
ecological assessment
result
agricultural farm
Opis:
The subject of the research involved the agricultural farms from the Przysucha county (Masovian Voivodeship, Poland). The assessment of ecological results from farms was the purpose of the thesis. Evaluation was made by using selected indicators: minerals balance, soil's organic substances balance and vegetation cover of soil's index. The research was carried out among 100 chosen agricultural farms, situated on light soil, i.e. rye soil. The ecological assessment of the examined farms showed that all of minerals balances (N, P, K) and soil's organic substances balances were positive. In the case of nitrogen, balances exceeded the limit value 30 kg N·ha-1. Vegetation cover of soil's index, as regards arable land, did not reach the recommended value, i.e. at least 60%. However, the cover of utilised agricultural area soil was similar to the recommended level (>70%). That was because of the large orchards and permanent crops share in horticultural farms, as well as large permanent grassland share in bovine and mixed farms.
Źródło:
Journal of Ecological Engineering; 2018, 19, 6; 146-152
2299-8993
Pojawia się w:
Journal of Ecological Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reinterpretation of the results of the two-cycle reservoir test of the Mesozoic water-bearing deposits in the W-3 well in terms of assessing the changes in rock permeability in the zones tested with a drill stem tester
Autorzy:
Dubiel, S.
Rzyczniak, M.
Solecki, M. L.
Powiązania:
https://bibliotekanauki.pl/articles/299295.pdf
Data publikacji:
2018
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
Carpathian Foredeep
DST result
rock permeability
Opis:
The article presents the results of the reinterpretation of the results of the two-cycle DST of the Mesozoic strata in the W-3 well to assess the changes in permeability of reservoir rocks in the test zone. Two-dimensional diagrams of the first and second pressure restoration curves in the semi-logarithm coordinate system were taken into account. The determined linear regression equations of these sections give simultaneously the extrapolated value of the reservoir pressure and the directional coefficient. The “logarithmic approximation” method used in hydrogeology was used to determine the radius of the perimeter zone with altered permeability of the water-bearing rocks of the Mesozoic.
Źródło:
AGH Drilling, Oil, Gas; 2018, 35, 1; 57-68
2299-4157
2300-7052
Pojawia się w:
AGH Drilling, Oil, Gas
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Fixed point and homotopy result for mappings satisfying an implicit relation
Autorzy:
Altun, I.
Turkoglu, D.
Powiązania:
https://bibliotekanauki.pl/articles/729428.pdf
Data publikacji:
2007
Wydawca:
Uniwersytet Zielonogórski. Wydział Matematyki, Informatyki i Ekonometrii
Tematy:
fixed point
implicit relation
homotopy result
Opis:
In this paper, we prove some fixed point theorems for single valued mappings satisfying an implicit relation on space with two metrics. In addition we give a homotopy result using our theorems.
Źródło:
Discussiones Mathematicae, Differential Inclusions, Control and Optimization; 2007, 27, 2; 349-363
1509-9407
Pojawia się w:
Discussiones Mathematicae, Differential Inclusions, Control and Optimization
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Laboratory study of suspended sediment dynamics over a mildly sloping sandy seabed
Autorzy:
Stachurska, B.
Staroszczyk, R.
Powiązania:
https://bibliotekanauki.pl/articles/48973.pdf
Data publikacji:
2019
Wydawca:
Polska Akademia Nauk. Instytut Oceanologii PAN
Tematy:
sediment dynamics
suspended sediment
sloping seabed
bottom boundary layer
Particle Image Velocimetry method
experimental result
analytical result
Źródło:
Oceanologia; 2019, 61, 3
0078-3234
Pojawia się w:
Oceanologia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Błąd jako podstawa wyznaczania niepewności wyniku pomiaru
Error as a basis of determination of measurement result uncertainty
Autorzy:
Jakubiec, J.
Powiązania:
https://bibliotekanauki.pl/articles/155533.pdf
Data publikacji:
2014
Wydawca:
Stowarzyszenie Inżynierów i Techników Mechaników Polskich
Tematy:
błąd pomiaru
niepewność wyniku pomiaru
wynik pomiaru
measurement error
uncertainty of a measurement result
measurement result
Opis:
Podano ogólną definicję błędu pomiaru, a następnie scharakteryzowano dwie jego definicje stosowane dla potrzeb opisu niedokładności wyniku pomiaru. Jedna z nich stosowana jest w symulacyjnym badaniu niedokładności pomiarów, druga stanowi podstawę formalizacji procedur wyznaczania niepewności wyniku pomiaru. Rozważania teoretyczne zilustrowano przykładami.
A general description of a measurement error and two definitions directed to expressing inaccuracy of a measurement result have been presented. The first one (1), called a priori, is useful in simulation experiments while the second one (2), called a posteriori, is the basis of the result uncertainty calculation. Generally, the error is given as a set of values and can be described in deterministic or random ways. The exemplary deterministic equation (4) describes the quantization error of the A/D converter shown in Fig. 1. The graphical form of this error is presented in Fig. 2 and its random representation in Fig. (4) as the histogram which is approximated by the probability density function (5). Values of the a posteriori error can be obtained after realization of a measurement experiment because, in this error definition (2), the reference point needed for the error value calculation is the estimate of the measurement result. Such a property of the error causes that its definition can be the basis of the formal definition (6) of the uncertainty U of a measurement result. Moreover, accordingly with this definition, the uncertainty value can be calculated by using the expression (7) for given value of the confidence level p and, what is more, the measurement result can be written in the interval form (14). Therefore, the a priori definition of the measurement error can be treated as the good formal basis of the procedures used in practice for the measurement uncertainty calculation [7].
Źródło:
Pomiary Automatyka Kontrola; 2014, R. 60, nr 11, 11; 991-993
0032-4140
Pojawia się w:
Pomiary Automatyka Kontrola
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Pojęcie sposobu jako wielkość relacyjna. Struktura tematyczno-rematyczna wypowiedzeń o schemacie '... w taki sposób, że...'
Manner as a relational quantity. The thematic-rhematic structure of sentences based on the pattern: '... w taki sposób, że...'
Autorzy:
Kościerzyńska, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/568076.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Mikołaja Kopernika w Toruniu. Wydawnictwo UMK
Tematy:
manner adverb
manner
result
thematic-rhematic structure
Opis:
The article discusses Polish sentences which are based on the same pattern: '...w taki sposób, że...'. The semantic analysis of phrases with the sequence sposób 'manner' has shown that the basic context for the concept of a way, or manner, of doing something accounts for the relational character of this idea. The relation in question occurs between the action, which is mentioned in a sentence, and its description. This meaning can be found/indicated thanks to the thematic-rhematic structure of sentence which distinguishes two functions of '... w taki sposób, że...': expressing the process of doing something, and expressing the manner of doing the thing in question.
Źródło:
Linguistica Copernicana; 2012, 1(7); 171-190
2080-1068
2391-7768
Pojawia się w:
Linguistica Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Le chien est sorti. Pies wyszedł / wychodził / był... Mais finalement où est-il ? Quelques remarques sur l’expression de la résultativité en français et en polonais
Autorzy:
Górnikiewicz, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/638259.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
Tematy:
perfect result value, temporality, pragmatics, French, Polish
Opis:
The purpose of this paper is to show how two languages which have radically different temporal and aspectual systems express the perfect result value. The starting point of this paper is an example in French language taken from an article of two Genevian researchers on the basis of which the author proves that the perfect result, irrespective of its type, is always expressed with passé composé tense. In the second part discussed are Polish contextual equivalents of the example. Their analysis makes it possible to confirm the thesis that the semantic perfect result is expressed with the Polish Past Perfect and the pragmatic perfect result with the Polish Past Imperfect. The author also formulates several additional conclusions regarding lexical, syntax and interpretative choices.
Źródło:
Romanica Cracoviensia; 2012, 12, 1
2084-3917
Pojawia się w:
Romanica Cracoviensia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Selected issues related to presenting the results of the laboratory tests of the automotive products in the context of their reliability to the client
Autorzy:
Garbarczyk, P.
Makarewicz, A.
Powiązania:
https://bibliotekanauki.pl/articles/247663.pdf
Data publikacji:
2013
Wydawca:
Instytut Techniczny Wojsk Lotniczych
Tematy:
test result
reliability of results
research report
Opis:
The quality of the tests results is of paramount importance in the process of assessing conformity, conducted among the others, on the safety of the products use, their functionality or type approval. Ensuring the reliability of the results and their consistency should be an absolute priority in the operation of all appointed for this purpose metrology institutions and organizations, especially those units whose product offered to the customer are goods and services are based on measurements and their results. The essential criterion for assessing the quality of the results is their reliability to the user. One of the major issues that have a significant impact on the reliability of tests results is a form of reporting the results to the client. This paper addresses the key issues related to the presentation of the tests results. Discussed are the risks associated with the presentation of test results. The qualities that the measurement result should have to be reliable to the customer, have been identified. The significance of the accreditation for the validity of the results has been presented. Normative documents containing the requirements for the presentation of research results have been recalled. The information to be contained in a report from an accredited testing laboratory provided to a customer has been specified. The principles of the identification of the document describing the test methods have been discussed. Attention was drawn to the need for placing, in the report, the information about the uncertainty of the measurements. The principles of placing in the test report and the assessment of conformity as well as the opinions and interpretations, have been discussed. The detailed requirements for use, by research laboratories, the accreditation symbols in test reports have been presented
Źródło:
Journal of KONES; 2013, 20, 2; 105-112
1231-4005
2354-0133
Pojawia się w:
Journal of KONES
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Existence results and a priori estimates for solutions of quasilinear problems with gradient terms
Autorzy:
Filippucci, Roberta
Lini, Chiara
Powiązania:
https://bibliotekanauki.pl/articles/255859.pdf
Data publikacji:
2019
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
existence result
quasilinear problems
a priori estimates
Opis:
In this paper we establish a priori estimates and then an existence theorem of positive solutions for a Dirichlet problem on a bounded smooth domain in [formula] with a nonlinearity involving gradient terms. The existence result is proved with no use of a Liouviiie theorem for the limit problem obtained via the usual blow up method, in particular we refer to the modified version by Ruiz. In particular our existence theorem extends a result by Lorca and Ubilla in two directions, namely by considering a nonlinearity which includes in the gradient term a power of u and by removing the growth condition for the nonlinearity ∫ at u = 0.
Źródło:
Opuscula Mathematica; 2019, 39, 2; 195-205
1232-9274
2300-6919
Pojawia się w:
Opuscula Mathematica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
La distinction procès vs résultat à l’exemple de substantifs verbaux (gerundia) et dérivés nominaux polonais
Processual and resultative reading of verbal nouns (gerundia) and corresponding standard derivational forms in Polish
Autorzy:
Kaliska, Agnieszka Kornelia
Powiązania:
https://bibliotekanauki.pl/articles/1051355.pdf
Data publikacji:
2012-01-01
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
gerundium
result
process
aspect
plural
support verb
Opis:
The purpose of our research is to analyze the processual and the resultative reading of verbal nouns (gerundia) in Polish and to compare them with the corresponding standard derivational forms. Our research is based primarily on the analysis of the co-occurrence with the special kind of support verb named verbe support d’occurrence and the possibilities of using the plural, including the impact that the plural may have on the interpretation of verbal nouns and corresponding derivational forms.
Źródło:
Studia Romanica Posnaniensia; 2012, 39, 4; 45-60
0137-2475
2084-4158
Pojawia się w:
Studia Romanica Posnaniensia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Razrabotka tekhnologicheskogo modulja dlja uborki kukuruzy s ochistkojj pochatkov
Development of technological module for harvesting corn from ears cleaning
Autorzy:
Gruban, V.
Powiązania:
https://bibliotekanauki.pl/articles/77941.pdf
Data publikacji:
2013
Wydawca:
Komisja Motoryzacji i Energetyki Rolnictwa
Tematy:
corn
harvesting
technological model
cleaning
research result
Opis:
In this paper the results of studies constructive features of the existing base models corn-harvesting technical, cleaning heads, made the assessment and analysis of the major drawbacks, the proposed new Technological scheme of layout module for harvesting corn from ears cleaning.
Źródło:
Motrol. Motoryzacja i Energetyka Rolnictwa; 2013, 15, 2
1730-8658
Pojawia się w:
Motrol. Motoryzacja i Energetyka Rolnictwa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Is it Possible to Estimate Match Result in Volleyball: A new Prediction Model
Autorzy:
Akarçeşme, Cengiz
Powiązania:
https://bibliotekanauki.pl/articles/1055219.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
efficacy model
gender
logistic regression
result
volleyball
Opis:
This study investigates the power of variables in a logistic regression model (the efficacy model or (EM)) to explain the match results in the Turkish Men’s Volleyball League (TMVL) and the Turkish Women’s Volleyball League (TWVL) in terms of the players’ positions. The dependent variable was the match result, and the power of the variables libero player efficiency (LPE), setter efficiency (SE), middle blocker efficiency (MBE), outside hitter efficiency (OHE) and universal player efficiency (UPE) were separately investigated for both genders. The EM accurately classified 83.45% of the games won and lost in the TWVL. The sensitivity (proportion of won games classified as won) and specificity (proportion of lost games classified as lost) was 85.03 and 81.88%, respectively. In the TMVL analysis, the classification accuracy, sensitivity and specificity were 78.23, 78.77 and 77.70%, respectively. Moreover, for both genders, the match results were chiefly explained by the SE, MBE, OHE and UPE. The LPE variable could not predict the results in the TWVL.
Źródło:
Central European Journal of Sport Sciences and Medicine; 2017, 19, 3; 5-17
2300-9705
2353-2807
Pojawia się w:
Central European Journal of Sport Sciences and Medicine
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
O formalnych podstawach składania niepewności A i B
On formal bases of composition of A and B type uncertainties
Autorzy:
Jakubiec, W.
Powiązania:
https://bibliotekanauki.pl/articles/155352.pdf
Data publikacji:
2012
Wydawca:
Stowarzyszenie Inżynierów i Techników Mechaników Polskich
Tematy:
niepewność wyniku pomiaru
niepewności typu A i B
model wyniku pomiaru
błąd wyniku pomiaru
uncertainty of a measurement result
model of a measurement result
error of a measurement result
Opis:
Przedmiotem rozważań są podstawy formalne procedury składania niepewności typu A i B, zaproponowanej w przewodniku GUM [1]. W artykule poddano analizie podstawy matematyczne tej procedury i wykazano ich niespójność, a następnie omówiono nowy sposób obliczania niepewności, bazujący na modelu wyniku pomiaru.
Considerations presented in the paper deal with the visible absence of formal bases of the A and B type uncertainty composition procedure proposed in GUM [1] and based on partial uncertainty composition described by formula (1). This lack of formality is caused by the fact that the uncertainty of type A is calculated on a basis of the measurement result series and one cannot point any other set of measurements, which may be composed with this series. The first part of the paper is devoted to presentation of a single measurement result model (2) in application to the uncertainty calculation procedure based on the uncertainty definition (3) and determined by functional (4). In the succeeding part, an analysis of formula (1) from the point of view of the random error model given by (6) is realised. By analogy to uncertainties of A and B type, the errors of the same type have been determined, which enabled obtaining equation (10) and comparing it with equation (1). The final part of the paper contains discussion of conclusions which can be drawn from this comparison.
Źródło:
Pomiary Automatyka Kontrola; 2012, R. 58, nr 3, 3; 233-235
0032-4140
Pojawia się w:
Pomiary Automatyka Kontrola
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Numerical study of wave transmission over double submerged breakwaters using non-hydrostatic wave model
Autorzy:
Liang, B.
Wu, G.
Liu, F.
Fan, H.
Li, H.
Powiązania:
https://bibliotekanauki.pl/articles/48006.pdf
Data publikacji:
2015
Wydawca:
Polska Akademia Nauk. Instytut Oceanologii PAN
Tematy:
submerged breakwater
wave transmission
numerical result
physical model
Źródło:
Oceanologia; 2015, 57, 4
0078-3234
Pojawia się w:
Oceanologia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
ECONOMIC DETERMINANTS OF THE FUNCTIONING OF PRIMRY SCHOOLS IN INOWROCŁAW BOROUGH AND IN NEIGHBOURING BOROUGHS SINCE 2010
Autorzy:
Judyta, Miązek,
Powiązania:
https://bibliotekanauki.pl/articles/898174.pdf
Data publikacji:
2019-02-20
Wydawca:
Kujawsko-Pomorska Szkoła Wyższa w Bydgoszczy
Tematy:
budgetary unit
primary school
borough
expenditure
result
effect
Opis:
The purpose of this article is to present economic determinants of the functioning of primary schools in Inowrocław borough as well as its neighbouring boroughs since 2010. The aspect of functioning of schools as budgetary units based on financial plans as well as principles, which must be guided by the organizational unit of the public sector are presented. Various statistical analyzes were carried out to approximate the interdependencies between the given inputs and the achievements in primary schools to highlight the result of the so-called economic calculation. Then, all the data concerning individual primary schools from the analyzed period were collected to attempt to indicate the most similar boroughs in terms of expenditures and results achieved in primary schools as well as to indicate the most prosperous boroughs in this respect based on cluster analysis. The Central Statistical Office turned out to be indispensable, from which a lot of information about local data was obtained and thanks to which boroughs could be compared in many aspects. The source documents received from units serving individual boroughs, such as financial annual reports or information on the state of implementation of educational tasks, were the most helpful in conducting a study on the functioning of primary schools in individual boroughs. The article uses the data for the years 2010-2017.
Źródło:
Roczniki Ekonomiczne Kujawsko-Pomorskiej Szkoły Wyższej w Bydgoszczy; 2018, -(11); 403-412
1899-9573
Pojawia się w:
Roczniki Ekonomiczne Kujawsko-Pomorskiej Szkoły Wyższej w Bydgoszczy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
On Mieshalkin-Rogozin theorem and some properties of the second kind beta distribution
Autorzy:
Krysicki, Włodzimierz
Powiązania:
https://bibliotekanauki.pl/articles/729952.pdf
Data publikacji:
2000
Wydawca:
Uniwersytet Zielonogórski. Wydział Matematyki, Informatyki i Ekonometrii
Tematy:
Mieshalkin - Rogozin theorem
result of Kolmogorov
Knar formula
Opis:
The decomposition of the r.v. X with the beta second kind distribution in the form of finite (formula (9), Theorem 1) and infinity products (formula (17), Theorem 2 and form (21), Theorem 3) are presented. Next applying Mieshalkin - Rogozin theorem we receive the estimation of the difference of two c.d.f. F(x) and G(x) when sup|f(t) - g(t)| is known, improving the result of Gnedenko - Kolmogorov (formulae (23) and (24)).
Źródło:
Discussiones Mathematicae Probability and Statistics; 2000, 20, 2; 211-221
1509-9423
Pojawia się w:
Discussiones Mathematicae Probability and Statistics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wycena należności a kształtowanie wyniku finansowego na przykładzie wybranych spółek z branży przemysłowej objętych WIG30
The valuation of receivables and the shaping of the financial result for example of WIG30 companies in the industrial sector
Autorzy:
Kumor, Iwona
Poniatowska, Lucyna
Powiązania:
https://bibliotekanauki.pl/articles/589381.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Należności
Wycena
Wynik finansowy
Financial result
Receivables
Valuation
Opis:
Artykuł poświęcony jest problematyce wyceny należności rozpatrywanej w kontekście jej wykorzystania w procesie kształtowania wyniku finansowego. Celem artykułu jest przedstawienie możliwości wykorzystania wyceny należności jako instrumentu kształtującego wynik finansowy jednostki. Określone w ustawie o rachunkowości i MSSF zasady wyceny należności stwarzają jednostkom możliwości kształtowania wyniku finansowego. Dotyczy to głównie wyceny bilansowej należności i tworzenia odpisów aktualizujących. Metodą badawczą zastosowaną w niniejszym opracowaniu jest analiza krytyczna literatury przedmiotu i regulacji rachunkowości oraz metodę analizy przypadków.
The article deals with the issue of valuation of receivables in terms of the shaping of the financial result. The aim of the article is to present the possibility of using the valuation of receivables as instrument of accounting policy shaping the financial result. Set out in the Accounting Act and International Financial Reporting Standards principles of valuation of receivables create possibilities for use their as an instrument of its creation financial result. It is concerned mainly with balance sheet valuation and creation allowances for revaluation of receivables. The methods of critical analysis of literature, accounting standards and case study were used to prepare this article.
Źródło:
Studia Ekonomiczne; 2016, 253; 55-67
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Давноминулий час із семантикою незавершеної ситуації
The Pluperfect Tense With the Semantics of the Uncompleted Situation
Autorzy:
Andrijiw, Olha
Powiązania:
https://bibliotekanauki.pl/articles/1790475.pdf
Data publikacji:
2016-02-02
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
pluperfect
phase
macrosituation
modal verbs
predicate
canceled result
Opis:
The article deals with the problem of the appearance in the pluperfect of semantic forms for uncompleted past situations. The study involves the analysis of situations in which the process of developing the action, expressed by the pluperfect, sees a barrier appear that disturbs the natural fl ow of the event or indicates the canceled result of the event. Particular attention is focused on constructions with the particle bulo, because the use of this particle in artistic texts is a sign of disturbance to the natural fl ow of the events. As a conclusion: the pluperfect tense in such interpretation is carried out in different types of sentences and its semantic potential is realized in 3 main types: 1) unrealized intention; 2) disturbed attempt; 3) canceled result. The choice of the appropriate interpretation depends on the aspectual characteristics of the verb, its semantics and the context.
Źródło:
Studia Ucrainica Varsoviensia; 2016, 4; 15-23
2299-7237
Pojawia się w:
Studia Ucrainica Varsoviensia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Results of Study of Special Competence of Special Subjects Lecturers in Higher Military Educational Institutions
Autorzy:
RYBCHUK, OLEH
Powiązania:
https://bibliotekanauki.pl/articles/457733.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Rzeszowski
Tematy:
military education
lecturer
special subjects
competence
special competence
result
Opis:
The article deals with the essence of special competence of lecturers of special subjects in higher military educational institutions as a multidimensional integral formation, which is a structural complex of professional qualities, abilities and approving of a lecturer as a pedagogic activity subject, that enable him/her to realize successfully certain pedagogic functions as a pedagogic activity subject in the military education system. There were substantiated and experimentally verified the organizational and pedagogic conditions increasing the productivity of development of special subjects lecturers' special competence.
Źródło:
Edukacja-Technika-Informatyka; 2019, 10, 1; 139-145
2080-9069
Pojawia się w:
Edukacja-Technika-Informatyka
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Assessment of the competitiveness of the furniture industry – a lesson from the largest exporting EU countries
Autorzy:
Grzegorzewska, Emilia
Powiązania:
https://bibliotekanauki.pl/articles/2067431.pdf
Data publikacji:
2021
Wydawca:
Sieć Badawcza Łukasiewicz - Instytut Technologii Drewna
Tematy:
international competitiveness
furniture industry
EU countries
result-oriented indicators
Opis:
A study was carried out to determine the level of competitiveness of the furniture industry in selected EU countries, using result-oriented indicators. The analysis of international competitiveness covered individual product groups, which allowed investigation of the situation of not only the entire furniture industry, but also its particular branches. The research showed that Poland and Italy have achieved the highest comparative advantages in trade in furniture, and in the case of the Polish furniture industry, positive development trends were observed. Germany – the largest furniture exporter in the EU – demonstrated a much lower level of competitiveness, and the significant value of furniture industry products imported to that country results in a growing foreign trade deficit. Unfavourable values of the competitiveness indicators and generally negative tendencies during the analysed period were obtained for almost all of the distinguished groups of furniture in the case of the UK, which was a net importer in this area.
Źródło:
Drewno. Prace Naukowe. Doniesienia. Komunikaty; 2021, 64, 208; 149--168
1644-3985
Pojawia się w:
Drewno. Prace Naukowe. Doniesienia. Komunikaty
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Introduction à la politique de dividendes des sociétés en Pologne en 2015
Introduction to the dividend policy of societies in Poland in 2015
Autorzy:
Levi, Nicolas
Powiązania:
https://bibliotekanauki.pl/articles/452311.pdf
Data publikacji:
2015
Wydawca:
Wyższa Szkoła Gospodarki Euroregionalnej im. Alcide De Gasperi w Józefowie
Tematy:
dividends
profit
financial result
investment
dividendes
résultat financier
investissement
Opis:
The considered text aims at providing an introduction to the dividend policy of Polish companies. The author aimed at explaining how polish companies are funding dividends to its shareholders. The article will also prove that Polish companies are using different model of dividends policies. The first part includes some elements related to the theory of dividends. The second part is including data related to the dividends of Polish companies. We will particularly remark that the valuations of Polish companies are highly different from the one of Western companies. It may impact the ration dividend to share price.
Le texte ci-contre se donnera pour vocation de fournir une introductionà la politique de dividendes des sociétés polonaises. L’auteur cherchera à expliquer la politique en termes de dividendes des sociétés cotées à la bourse de Varsovie (Pologne). L’article se donnera également pour but de démontrer que les sociétés polonaises appliquent différentes politiques de dividendes. Dans la première partie du texte ci-dessous se trouve un rappel théorique concernant La notion du concept de dividendes. Celle-ci apportera des éléments quand à l’historique des dividendes en Pologne. La seconde partie du texte concernera tout particulièrement la politique de dividendes des sociétés polonaises.
Źródło:
Journal of Modern Science; 2015, 27, 4; 193-208
1734-2031
Pojawia się w:
Journal of Modern Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływ wyceny znaków towarowych na wynik finansowy podmiotu gospodarczego
The impact of trademark valuation on financial result of a company
Autorzy:
Emerling, Izabela
Grzybek, Olga
Powiązania:
https://bibliotekanauki.pl/articles/593594.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Wycena
Wynik finansowy
Znak towarowy
Financial result
Trademark
Valuation
Opis:
Celem artykułu jest analiza wpływu wyceny znaków towarowych na wyniki finansowe przedsiębiorstw. Zaprezentowano różnorodne metody wyceny wartości początkowej znaków towarowych i zasady ich wyceny bilansowej. Część empiryczna zawiera analizę wpływu wyceny znaków towarowych na wyniki finansowe wybranych polskich spółek giełdowych. Większość spółek przyjmuje nieokreślony okres użytkowania znaków towarowych. Ich amortyzacja spowodowałaby znaczne obniżenie wyników operacyjnych badanych podmiotów.
The objective of the article is to analyze the impact of trademark valuation on companies financial results. The article presents the multitude of trademark valuation methods for initial recognition and the rules for subsequent measurement. The last part of the article points to the influence of accounting policy for trademarks on financial results of selected Polish entities. Most companies assume an indefinite useful lives of their trademarks. Amortization of these trademarks would significantly reduce the operation profits of the sampled companies.
Źródło:
Studia Ekonomiczne; 2016, 253; 45-54
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
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