Undoubtedly, such factors as different cultural background affects ‘the shape’ of economy. The impact of cultural factors on the economy, as well as its specific fields (particularly accounting), has ...been studied by, among others, Mueller, Hofstede and Gray. Reflections on the topic were also conducted in Polish litera-ture, although relatively late. One of the cultural factors is, beyond doubt, reli-gion, forming some ethical attitudes through the transfer of certain values, which become a guide to individual actions, and exerting an obvious influence on the applicable standards in a society. The author does not pretend to consider the relations between religion and ethics, in the article only issues concerning possi-ble to demonstrate influence of religious norms on accounting are raised. The aim is briefly to discuss the impact of Christianity, Islam and Confucianism on accounting systems and practices, based on literature studies. In conclusion, the question arises about the sense of the convergence of accounting standards, at least in the context of the current efforts undertaken in this field.
Most studies on the impact of cultural factors on the functioning of financial institutions in the economy of Islamic countries focuses on the issues of risk management and financial accounting. This ...article raises the question of measuring the achievements of Islamic banks, focusing on measurement methods, based on available literature of subject. The available research results show that the inadequacy of the measurement results of financial achievements, perceived by the managers of Islamic banks, has its source in the diversity of Islamic financial accounting and reporting − financial statements, from which the data for measurement are derived. Therefore, it is necessary to develop and approve accounting standards, both financial and managerial, taking into account the specificities of Islamic banking.
The article concerns a type of obligatory tax (Zakat) that is the basis of the Islamic economy and the incompatibility of its charging and discharging with international accounting standards. The ...difficulties faced by Islamic accounting in adjusting it to the Western (conventional) accounting standards are one of the main reasons why the Islamic cultural and economic circle is rather inclined to create its own standards in this regard. The article discusses two key issues for understanding the source of the problem that Zakat poses – the need to adhere to the accounting principles (primarily the precautionary principle) and the valuation issues. They result in a lower (from the point of view of Muslim stakeholders) quality (in terms of usefulness) of financial statements prepared in accordance with international accounting standards.
The purpose of this article is to assess a comparability in the financial statements of entities from the Polish gaming industry. The article uses an unconventional approach to the analysis of ...comparability of financial statements, with particular emphasis on the business model of the entity. The overall conclusion is that Polish companies used similar accounting policies during the period under review regarding the methods of valuation of assets and liabilities. The scope of disclosures regarding impairment of assets does not allow for a full assessment of the premises underlying them. It is difficult to find out the criteria for qualifying costs for research and development, which are an important asset item. Deficiencies in disclosures are a common feature of the analyzed reports, which can be interpreted as a symptom of their comparability. The analyzed reports, despite the differences diagnosed, make possible to compare the financial situation and achievements of gaming companies.
Undoubtedly, such factors as different cultural background affects 'the shape' of economy. The impact of cultural factors on the economy, as well as its specific fields (particularly accounting), has ...been studied by, among others, Mueller, Hofstede and Gray. Reflections on the topic were also conducted in Polish literature, although relatively late. One of the cultural factors is, beyond doubt, religion, forming some ethical attitudes through the transfer of certain values, which become a guide to individual actions, and exerting an obvious influence on the applicable standards in a society. The author does not pretend to consider the relations between religion and ethics, in the article only issues concerning possible to demonstrate influence of religious norms on accounting are raised. The aim is briefly to discuss the impact of Christianity, Islam and Confucianism on accounting systems and practices, based on literature studies. In conclusion, the question arises about the sense of the convergence of accounting standards, at least in the context of the current efforts undertaken in this field.
Abstract
The UDP-glucuronosyltransferase 1A1 (UGT1A1) is involved in the process of estrogen conjugation and elimination. The aim of the study was to analyze whether the
UGT1A1
genetic variants are ...associated with the development of osteopenia and osteoporosis in postmenopausal women. The analysis of the rs4148323 (
UGT1A1
*
6
) and rs3064744 (
UGT1A1
*
28
) variants in the
UGT1A1
gene was conducted using real-time PCR. A significant correlation was observed between the genotypes of the rs3064744 (
UGT1A1
*
28
) sequence variant and body mass in women with osteoporosis. The analysis of the Z-score values revealed that women with osteoporosis and carrying the 6/6 variant had the lowest Z-score values as compared to women with the 6/7 and the 7/7 variants (− 1.966 ± 0.242 vs. − 1.577 ± 0.125 and − 1.839 ± 0.233). In addition, the odds ratio for the investigated genotypes (6/6, 6/7, 7/7) indicated an increased risk for osteopenia and osteoporosis in women with the 7/7 homozygous genotype. The analysis of the frequencies of the GG, GA and AA genotypes of the rs4148323
UGT1A1
gene showed no statistically significant differences between the groups. Our analysis revealed that the
UGT1A1
rs3064744 variant may affect the risk of developing osteoporosis in postmenopausal Polish women. The
UGT1A1
rs4148323 variant is not directly associated with the development of osteopenia and osteoporosis.
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