Anna Szychta, Halina Waniak-Michalak, Od Zespołu Redakcyjnego – Editorial 7 Leszek Borowiec, Koszty i korzyści finansowe wdrożenia robotyzacji wy-branych procesów w rachunkowości – The cost-benefit ...of robotizing selected accounting processes 11 Małgorzata Czerny, Sens i możliwość zastosowania elementów buddyj-skiej edukacji etycznej w nauczaniu etyki rachunkowości w chrześcijań-skim kręgu kulturowym – The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle 27 Olga Grzybek, Czynniki kształtujące poziom ujawnień obligatoryjnych o wartościach niematerialnych polskich spółek giełdowych Factors that influence the disclosure of mandatory intangible assets by Polish listed companies 49 Paweł Kopczyński, Prognozowanie upadłości polskich przedsiębiorstw za pomocą azjatyckich modeli wielowymiarowej analizy dyskryminacyjnej – Bankruptcy risk assessment of Polish listed companies using Asian multiple discriminant analysis models 69 Roman Kotapski, Przegląd dorobku z zakresu rachunkowości zarządczej i controllingu magazynu „Controlling i Zarządzanie” w latach 2015–2022 – Review of the literature on management accounting and controlling published in the journal “Controlling i Zarządzanie” from 2015 to 2022 97 Ze współpracy z zagranicą / International cooperation Diana Bachtijeva, Daiva Tamulevičienė, Comparing earnings management and creative accounting. A general review – Porównanie koncepcji zarządzania zyskami i kreatywnej rachunko-wości. Przegląd ogólny 115 W kierunku umiędzynarodowienia / Towards internationalization Magdalena Kowalczyk, Environmental Protection Programmes in selected Polish communities as the first step towards sustainable development – Programy ochrony środowiska w wybranych polskich gminach jako pierwszy krok do zrównoważonego rozwoju 137 Arleta Szadziewska, Jarosław Kujawski, Environmental disclosures in the non-financial reporting of energy companies. Creating a reliable business image or impression management? Ujawnienia środowiskowe w raportowaniu niefinansowym spółek energetycznych. Tworzenie wiarygodnego wizerunku biznesowego czy zarządzanie wrażeniem? 157 Z prac Centrum Interdyscyplinarnych Badań Rachunkowości / From the work of the Centre for Interdisciplinary Accounting Re-search Marta Nowak, Metaphors by which controllers are seen. The image of the controller profession in the eyes of controlling students Metafory, według których są postrzegani contollerzy. Wizerunek za-wodu controllera w oczach studentów controllingu 195 Call for papers to the special issue of Zeszyty Teoretyczne Rachunkowości in 2023 Research methods for current accounting developments 213 Informacje dla autorów / Instructions for authors 215
We report a ReSe 2 passively mode-locked composite YVO 4 /Nd:YVO 4 laser at 1.06 μm, which can stably generate pure continuous-wave mode-locking (CWML) operation at watt-level output. ReSe 2 , as a ...new type of 2-D transition metal dichalcogenides (TMDs), has the features of weak-layered dependence, broadband saturable absorption, low modulation depth and saturation intensity, which is beneficial to initiate robust CWML mechanism via nonlinear saturable absorption. By employing few-layered ReSe 2 as saturable absorber, the nanosecond mode-locked pulses at fundamental repetition rate of 90.37 MHz was obtained experimentally in a composite YVO 4 /Nd:YVO 4 laser. The maximum output power in pure CWML operation was as high as 1.1 W. The high-power CWML laser source shows potential applications in time-resolved spectroscopy, telecommunication and detection.
This study reports and experimentally demonstrates a programmable on-chip photonic processor towards different RF receiver configurations. The Si 3 N 4 processor is built by interconnecting ...independent subunits such as simple and complex Mach-Zehnder interferometers and Ring resonators. The design, fabrication, and characterization of a dedicated chip are described. As a proof of concept, it can be used as a reconfigurable filter with distinct frequency response. More importantly, a thorough RF receiver related passive processor including out-of-band suppression, carrier-sideband routing, channelization filtering, as well as I-Q mixing prior to an optical detection stage. This is effective proof of a programmable integrated processor encompassing most passive filtering and routing subunits for broadband photonic RF receiver.
The mobile edge computing (MEC) heterogeneous network (HetNet) can create a high-performance and low-latency environment for users. However, due to the limitation of small base stations (SBSs) cache ...and wireless backhaul transmission capacity, how to make the service caching and task offloading decisions and reduce the task offloading time are still key issues to be addressed to achieve decent system computing delay performance. To this end, this paper investigates a reconfigurable intelligent surface (RIS)-aided wireless backhaul MEC HetNet system. The joint service caching, task offloading, and resource allocation problem is designed to minimize the total latency. The joint optimization problem is an NP-hard mixed-integer nonlinear programming problem, which is difficult to tackle directly. We decompose the optimization problem into two sub-problems, i.e., the communication and the computing sub-problems, and propose algorithms to solve them. Numerical results show that the proposed schemes can effectively reduce the total delay by 6.79% and 18.29% in wireless backhaul MEC HetNet in comparison with the scheme without RIS and local computing, respectively.
We here introduce an extension and natural generalization of both the <inline-formula><tex-math notation="LaTeX"> \kappa</tex-math></inline-formula>-<inline-formula><tex-math ...notation="LaTeX">\mu</tex-math></inline-formula> shadowed and the classical Beckmann fading models: the Fluctuating Beckmann (FB) fading model. This new model considers the clustering of multipath waves on which the line-of-sight (LoS) components randomly fluctuate, together with the effect of in-phase/quadrature power imbalance in the LoS and non-LoS components. Thus, it unifies a variety of important fading distributions as the one-sided Gaussian, Rayleigh, Nakagami-<inline-formula> <tex-math notation="LaTeX">m</tex-math></inline-formula>, Rician, <inline-formula><tex-math notation="LaTeX">\kappa </tex-math></inline-formula>-<inline-formula><tex-math notation="LaTeX">\mu</tex-math></inline-formula>, <inline-formula><tex-math notation="LaTeX">\eta</tex-math></inline-formula>-<inline-formula> <tex-math notation="LaTeX">\mu</tex-math></inline-formula>, <inline-formula><tex-math notation="LaTeX">\eta </tex-math></inline-formula>-<inline-formula><tex-math notation="LaTeX">\kappa</tex-math></inline-formula>, Beckmann, Rician shadowed, and the <inline-formula><tex-math notation="LaTeX">\kappa</tex-math></inline-formula>- <inline-formula><tex-math notation="LaTeX">\mu</tex-math></inline-formula> shadowed distribution. The chief probability functions of the FB fading model, namely probability density function, cumulative distribution function, and moment generating function are derived. The second-order statistics such as the level crossing rate and the average fade duration are also analyzed. These results can be used to derive some performance metrics of interest of wireless communication systems operating over FB fading channels
A pilot-scale simultaneous removal of NOW and SO x , as a nonthermal plasma and chemical hybrid process (PCHP), is carried out on combustion exhaust gas in a glass manufacturing system. The PCHP is ...implemented in an actual semi-dry-type exhaust gas treatment system. The exhaust gas (12 700 m 3 N/h) is produced by the combustion of fossil fuels and contains both NO x (160 ppm) and SOW (150 ppm). In PCHP, NO is oxidized to water-soluble NO 2 through a plasma process using ozone. Na 2 SO 3 is then produced as a byproduct in a desulfurizing process using a solution of NaOH. The generated NO 2 is then reduced to N 2 and Na 2 SO 4 using an Na 2 SO 3 solution, followed by the dried Na 2 SO 4 particles being removed in a semi-dry reactor by a dry-type electrostatic precipitator. Our findings show the molar ratio of NO to the injected ozone to be more than 0.75. NO and SOW removal efficiencies of 28% and 63% are obtained. Further, the paper discusses de-NO x by the use of a bag filter (BF) for the injection of the NaHCO 3 at the BF inlet. Due to the effect of ozone and NaHCO 3 , NO x removal efficiency is increased by up to 45%. Our results show that higher de-NO x and de-SO x efficiencies are obtained by maintaining a local exhaust gas temperature of less than 150 °C. Through this experiment, it is confirmed that this simultaneous treatment of NO x and SO x using semi-dry-type PCHP is highly effective and promising for exhaust gas treatment in glass manufacturing.
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