The book handed over to the Readers includes the scientific, didactic and organizational achievements of statisticians and demographers of the University of Lodz. It can be treated as a continuation ...of the monograph entitled "Lodz academic statistics", published in 2020. The aim of the book is to present the achievements of statisticians and demographers of the University of Lodz, including precursors who have made a significant contribution to the development of statistics and demography as scientific disciplines and their wide application in many fields of knowledge. The occasion to publish this book was the 77th anniversary of the first lectures conducted by academic teachers at the University of Lodz and at the Lodz Branch of the Warsaw School of Economics. The presented scientific work covers a period of over one hundred years and has contributed to the significant development of statistics and demography in numerous higher education institutions, mainly at the University of Lodz. The Lodz community also supported other universities in Poland by promoting doctors and habilitated doctors, managing scientific projects and by organizing international conferences, including Multivariate Statistical Analysis conference, which will have its 40th edition in 2022. The book is scientific and popular science. It enriches the information on the scientific and didactic achievements of statisticians and demographers of the University of Lodz against the background of Polish, and partly also global, statistics and demography, in the process of historical development. Based on source documents, these achievements were presented against the background of Polish statistical and demographic thought ant its contribution to international statistical congresses.
In recent years, with the fast development of computer and Internet technologies, text-mining computer methods are becoming more and more important. Computer systems capacities can be further used in ...such areas as text summarization, information retrieval, text correcting, determining text subject, machine text translation, creating lexicons, determining text sentiment. This monograph is focused on sentiment analysis in the most popular meaning of this phrase i.e. on the sentiment of the whole document. The problems of binary classification (two document groups), staying away from external sources, using the training set but in the possibly smallest size, were emphasized. The monograph’s targets are: providing a comparative review of sentiment analysis methods to be found in literature, investigating the quality of selected methods of document sentiment classification in applications to Polish language written documents, proposing new methods which would upgrade the classification quality or possess other advantages. An original method with simple interpretation has been proposed which proved to be better than standard methods applied to classify English language documents, especially in the case of documents corpora with similar number of documents in both classes. The research was carried out on thirteen sets of documents from different independent sources.
This book analyzes the Central Asian economies of Kazakhstan, the Kyrgyz Republic, Tajikistan, Turkmenistan, and Uzbekistan, from their buffeting by the commodity boom of the early 2000s to its ...collapse in 2014. Richard Pomfret examines the countries' relations with external powers and the possibilities for development offered by infrastructure projects as well as rail links between China and Europe.
The transition of these nations from centrally planned to market-based economic systems was essentially complete by the early 2000s, when the region experienced a massive increase in world prices for energy and mineral exports. This raised incomes in the main oil and gas exporters, Kazakhstan and Turkmenistan; brought more benefits to the most populous country, Uzbekistan; and left the poorest countries, the Kyrgyz Republic and Tajikistan, dependent on remittances from migrant workers in oil-rich Russia and Kazakhstan. Pomfret considers the enhanced role of the Central Asian nations in the global economy and their varied ties to China, the European Union, Russia, and the United States. With improved infrastructure and connectivity between China and Europe (reflected in regular rail freight services since 2011 and China's announcement of its Belt and Road Initiative in 2013), relaxation of United Nations sanctions against Iran in 2016, and the change in Uzbekistan's presidency in late 2016, a window of opportunity appears to have opened for Central Asian countries to achieve more sustainable economic futures.
The paper presents the scale and directions of inter-voivodship migration in Poland in selected years of the 20002020 period. The study focused on permanent residence migration and aimed to identify ...areas of migration attractiveness and migration catchment voivodships. To study the stochastic nature of these migrations, a Markov chain model was used, in which the states were voivodships. An important aspect of the study involved determining the properties of the transition probability matrix as well as stationary probability in order to characterise the mechanism of inter-voivodship migrations in the years 2000, 2010 and 2020. Data obtained from Statistics Poland were used in the analysis. The transition probability matrix showed that the states were connected and irreducible to each other, while the stationary probability of migration to Dolnos´ alskie, Maopolskie, Pomorskie, and Wielkopolskie voivodships increased in 2020 compared to 2000. The analysis of the mechanism of migration in the years 2000, 2010, 2020 indicated that Mazowieckie Voivodship was still the main destination for migrants, with the highest stationary probability reaching 0.18 in 2010.
The purpose of the article. The aim of the article is to assess the importance of family-friendly solutions in PIT aimed at supporting families with children in Poland against the background of EU ...countries in the context of contemporary demographic challenges. Research hypothesis. Income tax relief and exemptions are one of the most important tax instruments of family policy in Poland. Methodology. A descriptive and comparative analysis method was used to achieve the research objective. Data from 20092021 on tax preferences and the number of taxpayers benefiting from them were mainly sourced from the MF and the CSO's BBGD. The results of a CBOS survey were also used to assess family support solutions in Poland. Results of the research. Tax preferences, including child allowances, are one of the most common solutions reached by most EU countries to create conditions for improving fertility rates. Based on the analysis, it was concluded that the changes in the construction of the child tax allowance in Poland, in force since 2014, have made it a strong instrument of support, especially for families with many children and low income. The introduced changes increase the effectiveness of this preference as a redistribution tool and are at the same time assessed as more socially just. Although the modified allowance increased the amount of PIT refunds to families, it did not contribute at all to improving fertility rates, as did the benefits under the Family 500+programme. In 2021, the fertility rate (TFR) for Poland oscillated around the value of 1.33, i.e. at an extremely low level.
The text contains a report from the scientific conference organized by the Department of Cost Accounting, Tax Management and Controlling of the Wrocaw University of Economics and Business on October ...911, 2023 in Polanica-Zdrój. The conference as part of the Accounting and controlling series under the motto: Challenges of contemporary accounting and controlling gathered many experts, scientists and practitioners in the field of accounting. During the two-day meeting, a number of interesting papers were presented that were very popular with the participants, who also had the opportunity to ask questions on the issues discussed. The conference was an excellent opportunity to establish scientific contacts and exchange experiences with accounting and controlling practitioners. It was an important event for specialists in this field, which contributed to deepening the debate on current problems of accounting and controlling and changes taking place in these fields.
Anna Szychta, Od Zespou Redakcyjnego
Editorial 7
Micha Chalastra, Roman Kotapski, Zarzdczy rachunek wyników jako niewykorzystana szansa sprawozdawczoci w maych i rednich przedsibiorstwach
The ...management income statement as an untapped reporting opportunity in small and medium-sized enterprises 11
Marta Nowak, Beata Sadowska, Stan zaawansowania controllingu personalnego w Lasach Pastwowych oraz kierunki jego rozwoju
The advancement of human resource controlling in State Forests and the directions of its development 29
Arleta Szadziewska, Grzegorz Bucior, Elbieta Jaworska, Wykorzystanie fotografii w raportach niefinansowych jako narzdzia legitymizacji dziaalnoci spóek z brany spoywczej w Polsce
The use of photography in non-financial reporting as a tool for legitimizing the activities of companies from the food industry in Poland 49
W kierunku umidzynarodowienia / Towards internationalization
Magorzata Cygaska, Anna Bartoszewicz, Socio-ethical determinants of operational and accounting manipulation. Empirical research results
Spoeczno-etyczne determinanty manipulacji operacyjno-ksigowych. Wyniki bada empirycznych 81
Elbieta Izabela Szczepankiewicz, Joanna Bayska, Beata Zaleska, Hanna Czaja-Cieszyska, Dominika Kordela, The comply or explain principle in corporate governance statements in Poland
Zasada przestrzegaj lub wyjanij w owiadczeniach o stosowaniu zasad adu korporacyjnego w Polsce 99
Aleksandra Szewieczek, Ewa Wanda Maruszewska, Marzena Strojek-Filus, Dorota Adamek-Hyska, How do public sector accounting practitioners perceive faithful representation of financial statements? Evidence from Poland
Jak praktycy rachunkowoci sektora publicznego postrzegaj wiern prezentacj w sprawozdaniach finansowych? Dowiadczenia z Polski 137
Ze wspópracy z zagranic / International cooperation
Milo Petkovi, Piotr Luty, Vule Mizdrakovi, Corporate news disclosure on intangible assets during the COVID-19 crisis in pharmaceutical companies
Ujawnianie informacji o wartociach niematerialnych i prawnych w komunikatach spóek farmaceutycznych podczas kryzysu COVID-19 155
Andrijana Rogoi, Helena Repi, Pressures to breach accounting ethics principles and job satisfaction of accountants
Naciski na naruszanie zasad etyki rachunkowoci i satysfakcja z pracy ksigowych 173
Sprawozdania z konferencji / Report of the conference
Piotr Bednarek, XXVII ogólnopolska konferencja naukowa Rachunkowo a controlling. Wyzwania wspóczesnej rachunkowoci i controllingu, Polanica-
-Zdrój, 911 padziernika 2023 roku
XXVII Conference on Accounting and Controlling. Challenges of contemporary accounting and controlling held in Polanica-Zdrój, October 911, 2023 187
Konferencje naukowe w dziedzinie rachunkowoci i finansów organizowane przez szkoy wysze w Polsce w 2024 roku
Scientific conferences in the field of accounting and finance
organized by universities in Poland in 2024 193
Informacje dla autorów 195
Instructions for authors 213
The aim of this study is to investigate the viability of using the Warsaw Stock Exchanges WIG-ESG socially responsible (ethical) investing index for building a passive investment portfolio. To ...validate this hypothesis, various portfolio analysis tools (standard deviation, the Sharpe ratio, tracking error, and the variance ratio) were applied to test the relationship between the WIG-ESG index and the traditional broad market index WIG. The results of the analysis revealed a strong and statistically significant relationship between the two indices. These findings indicate that the WIG-ESG index can be used as a benchmark for constructing a passive investment portfolio, offering an alternative to traditional indices that do not incorporate ESG (Environmental, Social, Governance) factors into their construction. The main practical implication of the study is the potential for constructing real-life investment portfolios (ETF funds, structured products, etc.) that can combine two approaches to portfolio construction: a passive approach and one involving the inclusion of ESG factors during the portfolio selection process. These two approaches are rapidly gaining popularity among investors.
The traditional retail landscape in Indian metropolises has changed significantly in the last several decades, mostly due to the modern retail economy's growth, including corporate chain stores and ...e-commerce sites. Small merchants have been gradually displaced as a result of this paradigm shift, which has been exacerbated by changed Foreign Direct Investment (FDI) laws that have brought significant money into the Indian market, as well as a rise in consumer disposable income and the wave of digitalization. This study explores small merchants' consequences as they contend with the growing power of organized retail and e-commerce behemoths. Despite earlier research studies mostly focusing on the organized trade's exponential rise due to changing customer behavior, this paper fills this gap by illuminating the traditional retailers perspective towards the contemporary retail landscape and highlighting the threats to small businesses with a traditional focus. The study uses empirical analysis using tools like SPSS and SEM models to examine the initial troubles faced by small retailers of fast-moving consumer goods (FMCG), highlighting the difficulties they face in competing with the powerful forces of deep discounting, massive sales events, and evolving consumer tastes. This exploratory research analyzed the undermining factors like utilitarian and hedonic, purchasing patterns, menaces, hindrances, pecuniary and location as reasons for the retail paradigm from traditional to modern trade. The outcome emphasized that utilitarian factors like ambience, experience, status, variety, payment modes, single-store distribution and assortment are the drivers behind the explosion of traditional trade by the modern trade in retail economy.
