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Tytuł:
Ethical threats and safeguards. The case of statutory auditors in the Gdansk region
Autorzy:
Kotyla, Cyryl
Hyży, Maciej
Powiązania:
https://bibliotekanauki.pl/articles/1917400.pdf
Data publikacji:
2021-06-21
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
auditors’ ethics
safeguards
public interest
independence
impartiality
Opis:
Purpose: The purpose of this study is to identify ethical threats faced by Polish statutory auditors in their professional work and the methods of counteracting these threats, i.e., safeguards ensuring compliance with ethical principles of statutory auditors. Methodology/Approach: Survey research was conducted among 45 statutory auditors from the Regional Branch of the Polish Chamber of Statutory Auditors in Gdansk with the aim of identifying the types of ethical threats and safeguards in the practice of Polish statutory auditors. Findings: Based on the research, it was found that among all types of ethical threats indicated in the survey, statutory auditors indicated the risk of familiarity as the type with which they most often deal. The risk of intimidation was ranked second on the list of threats. When it comes to safeguards used by the audited auditors, they primarily indicated two types, i.e., principles and procedures that enable the identification of interest and business relationship between the firm, the personnel and the client, as well as rotating senior assurance team personnel. Originality/Value: Our study fills the gap in the Polish literature in the field of research on the types of ethical threats in the work of statutory auditors and the safeguards they use. We have audited the occurrence of individual types of ethical threats and assessed which of them appear most often in the practice of statutory auditors, threatening the ethical attitudes of statutory auditors. Our study also enriches the literature by presenting the types of security used by Polish statutory auditors to comply with ethical principles
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 121-144
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Synthesis and Evaluation Analysis of the Indicator Information in Nuclear Safeguards Applications by Computing With Words
Autorzy:
Liu, J.
Ruan, D.
Carchon, R.
Powiązania:
https://bibliotekanauki.pl/articles/908042.pdf
Data publikacji:
2002
Wydawca:
Uniwersytet Zielonogórski. Oficyna Wydawnicza
Tematy:
fizyka
safeguards
computing with words
decision-making
physical model
Opis:
This paper aims at the handling and treatment of nuclear safeguard relevant information by using a linguistic assessment approach. This is based on a hierarchical analysis of a State's nuclear activities in a multi-layer structure of the evaluation model. After a hierarchical analysis of the State's nuclear activities on the basis of the IAEA Physical Model, the addressed objective is divided into several less complex levels. The overall evaluation can be obtained step by step from those lower levels. Special emphasis is put on the synthesis and evaluation analysis of the Physical Model indicator information. Accordingly, the aggregation process with the consideration of the different kinds of qualitative criteria is in focus. Especially, the symbolic approach is considered by the direct computation on linguistic values instead of the approximation approach using the associated membership function. In this framework, several kinds of ordinal linguistic aggregation operators are presented and analyzed. The application of these linguistic aggregation operators to the combination of the Physical Model indicator information is provided. An example is given to support and clarify the mathematical formalism.
Źródło:
International Journal of Applied Mathematics and Computer Science; 2002, 12, 3; 449-462
1641-876X
2083-8492
Pojawia się w:
International Journal of Applied Mathematics and Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
235U isotopic characterization of natural and enriched uranium materials by using multigroup analysis (MGA) method at a defined geometry using different absorbers and collimators
Autorzy:
Yücel, H.
Yeltepe, E.
Yüksel, A. Ö.
Dikmen, H.
Powiązania:
https://bibliotekanauki.pl/articles/146510.pdf
Data publikacji:
2015
Wydawca:
Instytut Chemii i Techniki Jądrowej
Tematy:
nuclear safeguards
enrichment measurements
uranium
multigroup analysis
enrichment meter principle
Opis:
Characterization of nuclear materials is an important topic within the context of nuclear safeguards, homeland security and nuclear forensics. This paper deals with the performance of multigroup gamma-ray analysis (MGA) method using the X- and γ-rays in the 80–130 keV region and enrichment meter principle (EMP) based on the analysis of 185.7 keV peak for a certain geometry using different absorbers and collimators. The results from MGA and those of EMP are compared. In particular, the effect of aluminum/lead absorbers and lead collimator on the enrichment determination of 235U in natural and low enriched samples is investigated in a given source- -detector geometry. The optimum diameter/height ratio for the Pb-collimator is found to be Dc/Hc = 1.4–1.6 in the chosen geometry. In order to simulate the container walls, ten different thicknesses of Al-absorbers of 141 to 840 mg·cm–2 and six different thicknesses of Pb-absorbers of 1120–7367 mg·cm–2 are interposed between sample and detector. The calibration coefficients (% enrichment/cps) are calculated for each geometry. The comparison of the MGA and EMP methods shows that the enrichment meter principle provides more accurate and precise results for 235U abundance than those of MGA method at the chosen geometrical conditions. The present results suggest that a two-step procedure should be used in analyses of uranium enrichment. Firstly MGA method can be applied in situ and then EMP method can be used at a defined geometry in laboratory.
Źródło:
Nukleonika; 2015, 60, No. 3, part 2; 615-620
0029-5922
1508-5791
Pojawia się w:
Nukleonika
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Nuclear and radiation safety and security
Autorzy:
Niewodniczański, J.
Powiązania:
https://bibliotekanauki.pl/articles/146522.pdf
Data publikacji:
2008
Wydawca:
Instytut Chemii i Techniki Jądrowej
Tematy:
nuclear safety
nuclear security
radiation protection
safety
security culture
safeguards
Opis:
All applications of nuclear materials as well as of any sources of ionizing radiation are accompanied by a risk of radioactive contamination of the environment or unnecessary overexposure of workers and the general public. Such an incident may result from malfunctioning of devices (radiation sources, shields, monitoring systems etc.) or a diversion from accepted procedures; it may be also intentional (sabotage or terrorist actions). All such incidents may be harmful for the victims, but they also may ruin the image of a given technology, irrespectively of the country or institution where it has occurred. Safe, secure, peaceful and efficient use of nuclear energy as well as of any source of ionizing radiation requires sustainable tools, including infrastructure that provides legal, regulatory, technological, human and industrial support for that programme. Therefore, the measures assuring radiation and nuclear safety and security, including physical protection of nuclear materials and radioactive sources, originate from internationally established and controlled principles on which obligatory national regulations are based. Evolution of technologies and changes of global or regional political situation may lead to new threats which creates a need to introduce new legal and institutional instruments, both national and international. Poland seems to be well situated in the present nuclear and radiation safety and security system.
Źródło:
Nukleonika; 2008, 53, suppl. 2; 5-10
0029-5922
1508-5791
Pojawia się w:
Nukleonika
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Refusal to adjourn a hearing due to the defender’s being ill vs. execution of the right of defence - comments on Article 378a § 1 of the Polish Code of Criminal Procedure
Autorzy:
Ignasiak, Michał
Powiązania:
https://bibliotekanauki.pl/articles/1595884.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
principle of the right of defence
procedural safeguards
adjournment of the term of a hearing
Opis:
The object of this paper constitutes the issue regarding the principle of the right of defence in Polish criminal proceedings in the context of the new regulation included in Article 378a par. 1 of the Code of Criminal Procedure, which came into effect on 5 October 2019 (as a result of the entry into force of the Act of 19 July 2019 amending the Act on the Code of Criminal Procedure and certain other acts, Dz.U. (Journal of Laws) of 2019 item 1694). To be precise, the court’s refusal to take into consideration the defender’s motion for adjournment of the term of a hearing due to his or her illness confirmed with a sick leave issued by a pathologist. The aim of this study was to draw attention to the questionable character of the afore- mentioned Article in terms of the procedural safeguards of the accused. The paper presents the circumstances, as well as the state of proceedings, indicating the evidence of violation of the principle of the right of defence in criminal proceedings by improper application of Arti¬cle 378a par. 1 of the Code of Criminal Procedure. A formal-dogmatic method has been used. Furthermore, the author’s intention was to present the irrationality of the Polish legisla¬tor introducing solutions contrary to the model of criminal procedure, including, in particu- lar, violation of the constitutionally guaranteed rights of the accused.
Źródło:
Acta Iuris Stetinensis; 2020, 30, 2; 21-33
2083-4373
2545-3181
Pojawia się w:
Acta Iuris Stetinensis
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
New challenges of the IFAC International Code of Ethics. The case of the Republic of North Macedonia
Autorzy:
Malchev, Bojan
Bozhinovska-Lazarevska, Zorica
Powiązania:
https://bibliotekanauki.pl/articles/1917404.pdf
Data publikacji:
2021-06-21
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
Code of Ethics
International Federation of Accountants
Principles of Ethical Behavior
Threats to Fundamental Principles
Safeguards
Opis:
Purpose: The main purpose of the paper is to provide empirical evidence on certified auditors’ perceptions in the Republic of North Macedonia (RNM) about the new IFAC International Code of Ethics for Professional Accountants. Methodology/approach: A survey was conducted by distributing a questionnaire to the certified auditors in RNM, and the answers were then analyzed. Findings: The results indicate that the observance of the Code of Ethics affects the quality of audit engagements in domestic practice. The majority of practitioners believe that the fundamental principles are sufficiently clearly elaborated and can provide an appropriate basis for ethical conduct. The principle of objectivity is most exposed to threats, while the most common threat is familiarity. Safeguards created by the profession, the law, and regulations are more effective in addressing threats. Finally, practitioners agree that the innovations brought by the new Code of Ethics represent a significant benefit to the auditors’ mission to preserve and strengthen their independence. Research implications/limitations: The research provides empirical evidence of ethical behavior in domestic audit practice, but no similar research has been done before to make a comparative analysis. Originality/value: This research is the first of this type in RNM and fills the research gap in the field of ethical behavior in the domestic audit practice.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 145-160
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Competence of Common Courts in Poland in Competition Matters
Autorzy:
Stawicki, Aleksander
Powiązania:
https://bibliotekanauki.pl/articles/530071.pdf
Data publikacji:
2012-03-30
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
antitrust proceedings
competition
judicial review
National Competition Authority
fines
due course of law
procedural safeguards
procedural infringements
Opis:
The main aim of this article is to present current judicial practice, concerning hearing cases stemming from appeals of Polish Competition Authority decisions. The relevant court tends to review the cases only on merits, omitting to address procedural infringements, clearly stated by the parties in appeals. In author’s opinion this common practice does not have a legal leg to stand on. Author analyses relevant laws and precedents pointing out, that full review of the decision is Court’s duty, which could not be neglected. Furthermore, according to ECHR rulings procedural guaranties should be assured on high level, especially in matters, where quasi-criminal fines are concerned. As a legal practitioner Author perceives possible crippling effect on effectiveness, assuming that the Court would have to review all steps of the proceedings before Competition Authority. So in conclusion Author proposes a compromise solution asserting, that the Court should at least address all procedural infringement counts stated in appeal.
Cet article vise essentiellement à présenter la pratique judiciaire actuelle pour ce qui est de connaître les affaires résultant d’un recours contre les décisions de l’autorité polonaise de concurrence. Le juge compétent pour ces affaires fait preuve d’une tendance à en connaître exclusivement le fond sans considérer les violations de procédure soulevées expressément dans les recours des parties. L’auteur est d’avis que cette pratique juridictionnelle est dépourvue de fondements juridiques. Il analyse les textes appropriés et l’acquis de la jurisprudence pour montrer qu’un contrôle complet de la décision est une obligation du juge, qui ne saurait être négligée. En plus de cela, conformément à la jurisprudence de la Cour européenne des droits de l’homme, un niveau élevé de garanties procédurales doit être assuré, notamment dans les affaires susceptibles de sanctions quasi-pénales. L’auteur, qui est un praticien, y voit le risque potentiel de compromettre l’efficience de la procédure, en admettant que le juge soit amené à contrôler toutes les étapes de la procédure avant l’autorité de concurrence. Pour conclure, l’auteur propose une solution de compromis qui admettrait que le juge devrait au moins se prononcer sur les exceptions procédurales soulevées dans le recours.
Źródło:
Yearbook of Antitrust and Regulatory Studies; 2012, 5(6); 57-71
1689-9024
2545-0115
Pojawia się w:
Yearbook of Antitrust and Regulatory Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The current condition and future of the “Wieliczka” Salt Mine
Stan obecny i przyszłość Kopalni Soli „Wieliczka”
Autorzy:
Malik, Jarosław
Kucharz, Jan
Powiązania:
https://bibliotekanauki.pl/articles/2173175.pdf
Data publikacji:
2022
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
safeguards and accessibility
Crystal Caves
mining shafts
target model
zabezpieczania i udostępnianie
Groty Kryształowe
górnicze szyby
model docelowy
Opis:
The article focuses on matters related to the operation of the “Wieliczka” Salt Mine, outlining its activity in 2021 as well as the plans for the years to come. It describes the securing and accessibility activities carried out by the company. In terms of tourism, this is being reintroduced after the pandemic restrictions. It also contains a concise synthesis of the implemented protective measures aimed to limit the natural hazards and to ensure the safety of persons who remain in the underground excavations through proenvironmental measures. The article also presents the activities of the mine for the subsequent years of its functioning.
Artykuł przybliża zagadnienia związane z funkcjonowaniem Kopalni Soli „Wieliczka”, omawiając działalność w 2021 r. i plany na kolejne lata. Opisano działania przedsiębiorstwa związane z zabezpieczaniem i udostępnianiem kopalni. W zakresie ruchu turystycznego trwa jego odbudowa po ograniczeniach pandemicznych. W zarysie przedstawiono zadania zabezpieczające służące ograniczaniu zagrożeń naturalnych i zapewnieniu bezpieczeństwa ludzi przebywających w wyrobiskach podziemnych oraz działania proekologiczne. Omówiono również działania kopalni planowane na kolejne lata jej funkcjonowania.
Źródło:
Mining – Informatics, Automation and Electrical Engineering; 2022, 60, 1; 33-40
2450-7326
2449-6421
Pojawia się w:
Mining – Informatics, Automation and Electrical Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Stan obecny i przyszłość Kopalni Soli „Wieliczka”
The current condition and future of the “Wieliczka” Salt Mine
Autorzy:
Malik, Jarosław
Kucharz, Jan
Powiązania:
https://bibliotekanauki.pl/articles/2173174.pdf
Data publikacji:
2022
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
zabezpieczania i udostępnianie
Groty Kryształowe
górnicze szyby
model docelowy
safeguards and accessibility
Crystal Caves
mining shafts
target model
Opis:
Artykuł przybliża zagadnienia związane z funkcjonowaniem Kopalni Soli „Wieliczka”, omawiając działalność w 2021 r. i plany na kolejne lata. Opisano działania przedsiębiorstwa związane z zabezpieczaniem i udostępnianiem kopalni. W zakresie ruchu turystycznego trwa jego odbudowa po ograniczeniach pandemicznych. W zarysie przedstawiono zadania zabezpieczające służące ograniczaniu zagrożeń naturalnych i zapewnieniu bezpieczeństwa ludzi przebywających w wyrobiskach podziemnych oraz działania proekologiczne. Omówiono również działania kopalni planowane na kolejne lata jej funkcjonowania.
The article focuses on matters related to the operation of the “Wieliczka” Salt Mine, outlining its activity in 2021 as well as the plans for the years to come. It describes the securing and accessibility activities carried out by the company. In terms of tourism, this is being reintroduced after the pandemic restrictions. It also contains a concise synthesis of the implemented protective measures aimed to limit the natural hazards and to ensure the safety of persons who remain in the underground excavations through proenvironmental measures. The article also presents the activities of the mine for the subsequent years of its functioning.
Źródło:
Mining – Informatics, Automation and Electrical Engineering; 2022, 60, 1; 41-48
2450-7326
2449-6421
Pojawia się w:
Mining – Informatics, Automation and Electrical Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Redukcja hałasu emitowanego przez wyrzutnie powietrza turbosprężarek
Reducing noise emitted by air chutes of turbochargers
Autorzy:
Pierchała, M
Powiązania:
https://bibliotekanauki.pl/articles/179535.pdf
Data publikacji:
2014
Wydawca:
Centralny Instytut Ochrony Pracy
Tematy:
redukcja hałasu
wyrzutnie powietrza
zabezpieczenia przeciwhałasowe
mechaniczne uszkodzenia słuchu
noise reduction
air chutes
anti-noise safeguards
mechanical hearing injury
Opis:
W artykule omówiono kwestię redukcji hałasu źródeł, gdzie poziom emitowanego dźwięku bliski jest granicy, po przekroczeniu której istnieje możliwość mechanicznego uszkodzenia słuchu. Przedstawione zostały podstawowe problemy związane z projektowaniem zabezpieczeń przeciwhałasowych, na podstawie wyników badań źródła dźwięku, jakim jest wyrzutnia powietrza turbosprężarek. Opisano koncepcję redukcji hałasu, w której podkreślono, ze dzięki prowadzeniu prac badawczych możliwe jest ograniczenie emisji dźwięku nawet w przypadkach skrajnie trudnych.
This article presents the problem of reducing noise so loud it is close to being mechanically harmful for hearing. It discusses basic problems related to designing noise countermeasures on the basis of research on air chutes of a turbocharger treated as a source of noise. This article also presents a concept of noise reduction, which underlines the possibility research contributing to a reduction in noise even m extremely tough conditions.
Źródło:
Bezpieczeństwo Pracy : nauka i praktyka; 2014, 10; 18-23
0137-7043
Pojawia się w:
Bezpieczeństwo Pracy : nauka i praktyka
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-10 z 19

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