{"title":"Przyczyny i skutki migracji zarobkowych z Ukrainy do Polski","authors":"M. A. Paszkowicz, Anatolii Hrynenko","doi":"10.18559/soep.2019.4.1","DOIUrl":"https://doi.org/10.18559/soep.2019.4.1","url":null,"abstract":"","PeriodicalId":164878,"journal":{"name":"Studia Oeconomica Posnaniensia","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121285329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Profesja księgowa w systemie kastowym Indii","authors":"M. Czerny, M. Mazurowska","doi":"10.18559/soep.2019.3.3","DOIUrl":"https://doi.org/10.18559/soep.2019.3.3","url":null,"abstract":"","PeriodicalId":164878,"journal":{"name":"Studia Oeconomica Posnaniensia","volume":"225 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133383570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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)。
{"title":"Generic behaviours of organisations in declining industries. Evidence from designated postal operators in selected CEE countries","authors":"Agnieszka Sopińska, Patryk Dziurski","doi":"10.18559/soep.2019.2.7","DOIUrl":"https://doi.org/10.18559/soep.2019.2.7","url":null,"abstract":"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).","PeriodicalId":164878,"journal":{"name":"Studia Oeconomica Posnaniensia","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130513881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Raportowanie na temat informacji niefinansowych według SIN","authors":"Joanna Błażyńska","doi":"10.18559/soep.2019.3.1","DOIUrl":"https://doi.org/10.18559/soep.2019.3.1","url":null,"abstract":"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.","PeriodicalId":164878,"journal":{"name":"Studia Oeconomica Posnaniensia","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132595258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}