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Capital transfers and external balance in post-accession Poland 加入欧盟后波兰的资本转移和对外平衡
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.4.4
Monika Andrzejczak
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引用次数: 0
Przyczyny i skutki migracji zarobkowych z Ukrainy do Polski
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.4.1
M. A. Paszkowicz, Anatolii Hrynenko
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引用次数: 4
Narracje w rachunkowości
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.3.2
K. Czajkowska
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引用次数: 0
Profesja księgowa w systemie kastowym Indii
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.3.3
M. Czerny, M. Mazurowska
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引用次数: 0
Generic behaviours of organisations in declining industries. Evidence from designated postal operators in selected CEE countries 衰退行业中组织的一般行为。来自选定的中东欧国家指定邮政运营商的证据
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.2.7
Agnieszka Sopińska, Patryk Dziurski
The topic of the paper is organisations’ behaviours in declining industries. The paper aims to present guidelines for the identification of generic types of organisations’ behaviours in declining industries based on an intensity of decline, an attachment to the core activity and an organisation’s approach to behaviour and verify it in letter-post items industries in selected Central and Eastern Europe countries. Six types of generic behaviours of organisations in declining industries can be identified: cadavers, prospectors, creators, drifters, defenders and leavers. The authors have applied the framework of generic behaviours of organisations in declining industries into letter-post items industries in selected CEE countries. The research reveals that three of the analysed organisations act as drifters (Hrvatska Pošta, Magyar Posta and Pošta Slovenije), one as a defender (Slovenská Pošta) and one as a prospector (Poczta Polska).
本文的主题是组织在衰退行业中的行为。本文旨在根据下降的强度,对核心活动的依恋以及组织的行为方法,为识别衰退行业中组织行为的一般类型提供指导方针,并在选定的中欧和东欧国家的信件邮寄项目行业中进行验证。在衰退的行业中,可以识别出六种组织的一般行为:尸体、勘探者、创造者、漂流者、捍卫者和离开者。作者将衰落行业组织的一般行为框架应用于选定的中东欧国家的信件-邮政项目行业。研究表明,被分析的组织中有三个充当漂流者(Hrvatska Pošta, Magyar Posta和Pošta Slovenije),一个充当防守者(slovenskPošta),一个充当勘探者(Poczta Polska)。
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引用次数: 0
Raportowanie na temat informacji niefinansowych według SIN
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.3.1
Joanna Błażyńska
The theory and practice of accounting for the second decade of the 21st century focuses in particular on the usefulness of non-financial information for stakeholders in the process of making business decisions and attempting to codify them. Hence a number of initiatives in the form of norm, principles, guidelines and standards to help individuals report on non-financial information. The article attempts to define from a theoretical and practical perspective changes in reporting on non-financial information, as a consequence of the implementation of Directive 2014/95 / EU, using the Polish Standard for Non-Financial Information (SIN). The analysis was reported in accordance with art. 49b of the Accounting Act, non-financial information for the years 2017 and 2018 of three entities from the IT industry. The analysis covered: compliance of information disclosures with the SIN structure, application of key indicators and qualitative changes of reported non-financial information. Consequences show how, on the basis of the same statutory record, individuals differently approach disclosing non-financial information.
21世纪第二个十年的会计理论和实践特别侧重于非财务信息对利益相关者在制定商业决策过程中的有用性,并试图将其编纂。因此,以规范、原则、指导方针和标准的形式出现了一些倡议,以帮助个人报告非财务信息。本文试图从理论和实践的角度来定义非财务信息报告的变化,由于2014/95 / EU指令的实施,使用波兰非财务信息标准(SIN)。根据art进行分析报告。《会计法》第49b条,IT行业三家实体2017年和2018年的非财务信息。分析内容包括:信息披露是否符合SIN结构、关键指标的应用以及报告的非财务信息的质的变化。结果表明,在同一法定记录的基础上,个人如何以不同的方式披露非财务信息。
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引用次数: 2
Wprowadzenie
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.3.0
Marzena Remlein
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引用次数: 0
Sprawność przedsiębiorstwa w perspektywie strategicznej
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.2.9
E. Urbanowska-Sojkin
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引用次数: 0
Wprowadzenie
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.4.0
Magdalena Knapińska
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引用次数: 0
Postrzeganie świadczeń socjalnych – perspektywa międzynarodowa 对社会福利的看法--国际视角
Pub Date : 1900-01-01 DOI: 10.18559/soep.2019.4.5
Ł. Jurek, C. Kozyra, Magdalena Rojek-Nowosielska
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引用次数: 0
期刊
Studia Oeconomica Posnaniensia
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