”L’impact de la politique de cohésion sur la convergence réelle en Roumanie” visait à produire une analyse de l'impact de l'intégration européenne sur la convergence réelle dans les États membres ...d'Europe orientale pendant la période de programmation 2007 -2013. À l'aide d'une combinaison de méthodes, techniques et logiciels dédiés, la recherche a inclus une série d'analyses des fonds structurels alloués aux régions de 3 pays d'Europe orientale (Pologne, Roumanie et Bulgarie), un inventaire des bonnes pratiques (le cas du Portugal considéré comme une réussite dans ce registre d’investigation), ainsi que des modèles statistiques pour les tests de convergence, qui visaient à mesurer l’effet des allocations sur la croissance économique régionale. Dans la dernière partie du document, nous avons analysé la perception sociale de l’intégration européenne et des politiques régionales dans le but de définir des mesures appropriées pour améliorer la gestion des programmes opérationnels régionaux. Les principaux éléments d’originalité du document sont les suivants: réaliser une analyse interdisciplinaire sur le thème de l’impact des fonds européens, période de référence 2007-2013, en utilisant une combinaison de méthodes statistiques et économétriques de test d’hypothèses, présentation des bonnes pratiques en matière de mise en oeuvre de projets régionaux qui peut être reproduit en Europe orientale, une analyse comparative (à la fois des séries chronologiques et qualitative à travers une analyse documentaire) entre les trois pays d’Europe de l’Est déjà mentionnés. À cela s’ajoute la possibilité d’enquêter sur l’impact des fonds en corrélant les indicateurs de programme avec les indicateurs d’Eurostat, ainsi que de tester la rapidité avec laquelle les États analysés peuvent atteindre la convergence. L’analyse de la perception des citoyens roumains sur la question de la politique de cohésion, grâce à l’application et à l’interprétation de plus de 400 questionnaires, dans les régions de Bucarest-Ilfov et du Nord-Est (qui présentent les plus grandes divergences), mais aussi la réalisation de 10 entretiens avec les bénéficiaires directs des projets régionaux et la création de mesures pertinentes en vue d'accroître la qualité de la performance institutionnelle des autorités de gestion afin de rendre la mise en oeuvre du Programme Opérationnel Régional plus efficace. Les principales conclusions de la recherche montrent qu'au niveau de l'Union européenne, les modèles appliqués aux données nationales montrent que le processus de2convergence entre les États membres de l'UE27 est en cours et que les divergences interrégionales se sont accentuées. Après les tests de convergence, cela se fera entre (le scénario pessimiste par rapport au scénario optimiste): 25 et 11 ans pour la Roumanie, entre 24 et 10 ans pour la Pologne et entre 37 et 19 ans pour la Bulgarie. Suite à l'interprétation des données de l'analyse de perception, la Roumanie a été un réel bénéficiaire de l'intégration européenne, avec un accès à des fonds non remboursables (y compris via le Programme Opérationnel Régional) offrant de nombreux avantages économiques, sociaux, culturels, touristiques, de développement des infrastructures etc. Bien que la question du manque de développement interrégional (mais également intrarégional) n'ait pas été résolue, elle ne l'a été que partiellement par le biais du programme opérationnel régional 2007-2013, ont été accomplis des progrès dans la réalisation de l'objectif de réduction des disparités de développement entre la Roumanie et les États membres de l'UE. Dans le même temps, il est important de noter que, même si les fonds structurels n’ont apporté aucune modification majeure, en l’absence de dotations européennes, les interventions auraient dû être effectuées exclusivement à partir de fonds publics nationaux. Une hypothèse potentielle pour les recherches futures pourrait être que les fonds structurels sont insuffisants pour générer un impact majeur sur la réduction des disparités régionales, la recherche permettant d'évaluer les progrès des régions bénéficiant d'une allocation plus importante pour soutenir les grands programmes de développement socio-économique.
The data revolution happening throughout the world has brought transformation in the financial services sector. This vast information has opened doors to understanding the needs of the customers, ...finding insights, and lowering risks. In addition, it helps the financial services industry to take actions to improve clients’ satisfaction at a faster rate than it was previously possible. Financial firms can develop new insights using BD because they can now collect a large volume of data about their customers, their spending pattern, and provide services that are beneficial, convenient, and quick for the customers. They can expand the use of those insights not only for their consumers but also for their internal process optimization, benefiting everyone in the process. While the impact of BDA on financial service companies is ubiquitous, not so many studies have been published to understand which aspects of the financial services industry could greatly benefit from the rise of technology and BDA. Few published studies address the challenges faced by banks in this technology era if they do not have BD tools implemented. This research covers data from banks from January 2019 to January 2022 to address that gap of a several banks from America and Europe that faced declining customer satisfaction. It uncovers the best methods used by financial firms globally to implement BDA to improve the services. This paper will also look at how BDA has been successfully used in the banking industry, regarding the following elements: consumer behavior, channels use, consumer spending pattern and profile creation, product cross-selling based upon user-profiling, analysis of feedback and sentiment, management of secure transactions, and fraud etc. This study helps find out and makes contributions on how the financial services industry, such as banks, could leverage BDA and provide superior services. Further research could be conducted across other players in the finance industry to learn about how they are impacted by the BDA.
This article gives a summary of key developments in the European banking industry before and during the global financial crisis, with a focus on trends following the COVID-19 pandemic outbreak. The ...purpose is to provide an overview with conclusions on the European banking sector's actual and upcoming trends following the COVID-19 pandemic, based on scientific research and reports from selected international financial institutions. The crisis brought on by the COVID-19 pandemic has accelerated the global consolidation process and the advancement of financial technologies, particularly in European banks. In light of the financial crisis' uncertainty and the widespread use of "lockdown" measures, banks in Europe launched a race to digitalize business activities. Banks will also increasingly utilize mergers and acquisitions as a strategy for business model change as competition heats up in the market. However, European banking is undergoing a transformation driven mostly by technological advances. This is both for financial reasons and to stay relevant in the highly competitive digital banking landscape. Green finance are also becoming increasingly popular as a means of promoting environmental sustainability
Facilitated and stimulated transfer of knowledge, primarily due to digital technology and globalization,enabled subjects in the economy to actively use it in order to achieve success in business. The ...company'sportfolio becomes enriched with resources or assets whose main substantial element is knowledge.However, knowledge is not easy to track and include in business books. Due to the fact that it cannotbe seen or touched, additional efforts have been made by researchers to develop a quality accountingmethodology. In addition to the fact that in the context of accounting, knowledge is qualified as anintangible asset, the methodology of financial accounting has been improved, and various models of itsmeasurement have been offered in the literature. In particular, the VAIC model for measuring theefficiency of using intangible assets stands out in the literature.
Family businesses play an important role in the economies of many countries. The family business is anarea that is gaining more and more attention today among researchers, theorists, ...investors,policymakers and many others. The subject of this paper is to point out the specifics of human resource management in family businesses with reference to the media.
The purpose of the article/hypothesis: The aim of the article is to identify and assess the potential effects of the new regulation: "credit holidays", enacted by the Polish Sejm in June 2022, from ...the perspective of key stakeholders: current PLN mortgage borrowers, other customers (and potential customers) of banks, banks, bank shareholders, financial safety net institutions, and the economy. The hypothesis of the article states that the introduced regulations do not meet the conditions of good regulation, and in particular the principle of effectiveness and fairness of norms is violated. Methodology: The article uses the approach of positive economic analysis of law using the deductive method. Results of the research: The analysis of regulations introducing 'credit holidays' in Poland in 2022-23 leads to the conclusion that, in the short term, the only beneficiaries of the new regulations will be some borrowers (people with active PLN mortgage loan contracts) and regulators. The negative consequences of the analyzed regulations will be borne by other customers, the banks themselves and their owners, and - if other conditions are met - by the entire banking sector, and the economy. Some negative consequences may affect borrowers in longer term. An indirect long-term effect of regulations increasing protection of a selected group of clients may be disruption of development of financial awareness of the society, which will make independent, responsible management of personal finances more difficult, but also increase expectations for extension of this protection, disrupting free market processes. The analysis carried out has led to the conclusion that the regulation does not meet the postulate of being fair and effective, its cumulative consequences may be dangerous not only for banks and their owners, but also for customers, and collectively for the entire Polish economy.
Spis treści Not Specified, Author
Zeszyty Teoretyczne Rachunkowości,
2022, Volume:
46, Issue:
1
Journal Article
Peer reviewed
Open access
Anna Szychta, Halina Waniak-Michalak, Od Zespołu Redakcyjnego
– Editorial ...
7
Michał Comporek, Determinanty struktury kapitałowej a rachunkowe kształ-towanie wyniku finansowego przedsiębiorstw
− ...Determinants of the capital structure and accrual-based earnings man-agement ...
9
Radosław Ignatowski, Sprawozdanie z płatności na rzecz administracji pu-blicznej. Analiza krytyczna regulacji prawnych
− Report on payments to governments. A critical analysis of related legal regulations ...
29
Marzena Remlein, Piotr Bejger, Iwona Olejnik, Artur Jastrzębowski, Dawid Obrzeżgiewicz, Zastosowanie automatyzacji procesów z wykorzystaniem robo-tyzacji w rachunkowości finansowej w jednostkach gospodarczych działają-cych w Polsce
− The application of Robotic Process Automation in the financial account-ing in entities that operate in Poland ...
47 Anna Szychta, Rola wytycznych UNCTAD−ISAR w monitorowaniu realizacji Celów Zrównoważonego Rozwoju przez przedsiębiorstwa
− The role of UNCTAD−ISAR guidance in monitoring the implementation of Sustainable Development Goals by enterprises ...
67
Joanna Toborek-Mazur, Karol Partacz, Ewaluacja efektu synergii w transak-cjach fuzji i przejęć w czasie pandemii COVID-19
− Evaluating synergy in mergers and acquisitions during the COVID-19 pandemic ...
101 W kierunku umiędzynarodowienia / Towards internationalization
Joanna Krasodomska, Ewelina Zarzycka, Anna Mazurczak-Mąka, Monika Turek-Radwan, Online-only learning during the COVID-19 pandemic. What determines accounting students’ engagement?
− Nauka zdalna podczas pandemii COVID-19. Co determinuje zaangażo-wanie studentów rachunkowości? ...
119
6 Spis treści
Magdalena Kowalczyk, Municipal councillors’ assessments of the usefulness of
information generated by financial and budget statements
− Użyteczność informacji generowanych przez sprawozdawczość finansową
i budżetową w ocenie radnych gmin ... 139
Z prac Centrum Interdyscyplinarnych Badań Rachunkowości / From
the work of the Centre for Interdisciplinary Accounting Research
Przemysław Kabalski, Gender accounting stereotypes in the highly feminised
accounting profession. The case of Poland
− Stereotypy płciowe dotyczące rachunkowości w silnie sfeminizowanym
zawodzie księgowego w Polsce ... 157
Konferencje naukowe w dziedzinie rachunkowości i finansów organizowane
przez szkoły wyższe w Polsce w 2022 roku
− Scientific conferences in the field of accounting and finance organized
by universities in Poland in 2022 ... 185
Informacje dla autorów ... 187
Instructions for authors ... 201
Spis treści Not Specified, Author
Zeszyty Teoretyczne Rachunkowości,
2022, Volume:
46, Issue:
2
Journal Article
Peer reviewed
Open access
Anna Szychta, Halina Waniak-Michalak, Od Zespołu Redakcyjnego
– Editorial
Leszek Borowiec, Koszty i korzyści finansowe wdrożenia robotyzacji wybranych procesów w rachunkowości
– The cost-benefit of ...robotizing selected accounting processes
Małgorzata Czerny, Sens i możliwość zastosowania elementów buddyjskiej edukacji etycznej w nauczaniu etyki rachunkowości w chrześcijańskim kręgu kulturowym
– The meaning and possibility of applying elements of Buddhist ethical
accounting education in the Christian cultural circle
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
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
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
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 rachunkowości. Przegląd ogólny
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
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?
Z prac Centrum Interdyscyplinarnych Badań Rachunkowości / From the work of the Centre for Interdisciplinary Accounting Research
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 zawodu controllera w oczach studentów controllingu
Call for papers to the special issue of Zeszyty Teoretyczne
Rachunkowości in 2023 Research methods for current accounting developments
Informacje dla autorów / Instructions for authors
