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This paper aims at presenting some contradictions that can be found in the contemporary theoretical approach to the issue of accounting. Accounting has changed the systemic perception of economic phenomena into the process related one. This may be manifested in using current value to assess fixed asset component, which results in distortions in the informative system of accounting, thus encouraging...
The financial crisis in the first decade of this century made economists, politicians and financial institutions realize the need for changes, especially in the area of supervision over markets. It should take place both at the micro and macro scale. Globalization processes force governments to cooperate on an international scale to avoid the socalled “domino effect”. A lot of households, which should...
In recent years, the idea of non-financial information has been gaining more and more popularity. Its meaning in the decision-making process has been underlined by the European Parliament. To provide users of financial statements with access to the non-financial data, Directive 2014/95/UE was proposed to be implemented into national legislation systems. The aim of the paper is to examine whether the...
A simple equation is considered whose empirical analysis could confirm – or reject – the validity of Thirlwall’s Law. Autoregressive Distributed Lags (Bounds) approach is used to establish the empirical adequacy of the Law. The analysis, working with data for 58 countries and covering the years 1960-2012, suggests that the Law may not hold for the decisive majority of countries considered.
The third sector consists of social, private and non-profit organizations. Most of non-governmental organizations carry out socially useful tasks. Those organizations have different organizational and legal forms and different scopes and ways of activities. The aim of the paper is to show different sources of financing of NGOs` activities.
This work is the first out of the series of three papers devoted to the estimation of value of intellectual capital of a given socio-economic area: voivodeship, municipality, country, region, etc. The concept of this estimation is based on the assumption that value of any socio-economic region, for its residents, is the amount of income that can be gained by locating their activities in the area they...
The aim of the paper is to discuss different options for qualification of computer games into appropriate category of copyright. The qualification is essential due to considerable differences between various protection regimes which emphasizes practical aspect of the issue. Difficulty in classification of computer games results from their specific structure which consists of software (computer programme)...
The need to obtain information regarding credit rating of entities, both public and private was the reason for rating agencies development. A worldwide rating market is characterised by a dominance of the largest international agencies, including: Standard & Poor’s, Moody’s and Fitch. Rating is one of the tools increasing the competiveness of a local government unit. The purpose of this study...
Under the Constitution of Poland, everyone shall be equal before the law. It means that each citizen shall have the right to be treated equally by the public authorities and no one can be discriminated against for any reason whatsoever. Moreover, in accordance with the Constitution of Poland everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified...
In the contemporary information era countries compete with one another on many levels and almost in every field of life. Governments prepare comprehensive development strategies, thanks to which they hope to improve their country’s competitiveness and gain better competitive advantage on the global market. Methods and tools which are becoming more and more popular in preparing these strategies are...
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