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The aim of the article is to evaluate financial results of 64 charity organizations in Poland that were the biggest beneficiaries of 1% tax of companies and individuals. The author used evaluation model proposed by the Charity Navigator, American organization founded to evaluate the results of the charities. The conclusions drawn by the author should be the introduction to the professional discussion...
Before the Partitions, Poland, beside Russia, was the largest, territorially compact
European state. As a result of the Partitions of Poland, which were carried out in 1772, 1793 and
1795, Polish territory was divided and annexed by the three partitioning powers: Russia, Germany
and Prussia. In an attempt to resist aggressive Germanization by the invader, Poles employed, among
others, the methods...
Diffusion of innovative management accounting methods constitutes an incredibly
interesting and a widely presented subject in literature all over the world. In the context of
significance of innovative management accounting methods diffusion, the following objective of
the article has been formulated – the article aims to analyze the concept of innovations in
management accounting and analyze...
Charity organization is a type of not-for-profit organization, however special purpose of this
organization is not only nonfinancial, but to act for other people's benefit or the whole environ-
ment. Capital companies prepare financial statements for their investors. Charity organization has
not investors, but donors. Its revenues come from individuals, governmental institutions or private
...
Companies compete nowadays in a changeable and turbulent environment. Their financial
standing may change rapidly. Each enterprise may find itself on the verge of bankruptcy. Hence
it is very important to evaluate and constantly monitor the financial condition of companies.
It facilitates management and allows managers to make right decisions. If they do not know the
current situation...
The paper reviews changes that are taking place in transaction cost theory, management, and
management accounting systems used in enterprises employing lean production methods and
forming long-term relationships with suppliers. In Williamson's transaction cost theory, these
relations are defined as a hybrid form. Results of empirical research published in international
...
The paper outlines the characteristic features of the lean enterprise and explains the aim, ba- sic principles and methods of lean accounting in the area of management accounting. It is necessary to devote more attention to this new accounting approach in the literature of the subject because lean accounting is being increasingly used in companies in Poland, particularly in global firms’ divisions...
Due to exceptional multifaceted nature of hospitals’ performance and various expectations of stakeholders balanced scorecard is especially suited for performance measurement of such organizations. The main aim of the article is to evaluate potential benefits of balanced scorecard implementation in hospitals. The level of potential benefits was measured by several proxies: the extent to which goals...
This article discusses possibilities of recognition of capital gains and losses under Interna- tional Financial Reporting Standards. Next to identification and description of main areas of recognition of capital gains and losses there presented results of own research conducted on presentation of such items by companies listed on the London Stock Exchange.
The aim of the article is to present specific of license type General Public License (GNU
GPL) andrules of its evaluation of three points of view: /polish accounting low, International
Financial Reporting Standards and Polish tax low.Presented problems was described on example
of operating system Linux, which is deliverto users in such form.
The purpose of this article is to present the impact of elaborated the theoretical
concept of companies’ groups and the related concepts of consolidating financial statements
adopted by the international accounting regulations (IFRS) for the items and the value of the
capital, reported in the financial statements. This effect was analyzed on example of selected
Polish public companies listed on...
Having a “good” financial information is now gaining a new, important meaning. Asymme- try of information translated into the reporting form, results in the formation of barriers in the assessment of values, which together are often referred to as a communication gap. Theory and practice of accounting does not cease in their efforts to eliminate the aforementioned asymmetry. The paper presents the...
The aim of this article is to answer the question if lean companies ought to use activity based
costing and if the idea of ABC is congruent with the Lean Management concept. The first part of
the article briefly presents idea of ABC and Lean Management. The second part of the article
focuses on presenting the examples of applying ABC in lean companies as well as discusses why
ABC is not suitable...
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