This research aims to discuss the direction of the ecofeminist movement in Indonesia after the New Order. The world ecofeminist movement is often criticized because it is considered to obscure the ...essential spirit of feminism in its efforts to protect nature. However, in Indonesia, it is widely praised for its success in protecting wildlife from potential damage. This research uses ecofeminism theory and resource mobilization theory to examine the side of women's struggle to preserve nature. In order to identify research gaps and uncharted region for further investigation, this study employed a Systematic Literature Review (SLR). There are three stages involved in SLR: planning, conducting, and reporting. The results of this research are that there is strengthening within the organization of the ecofeminist movement when natural disasters and other potential natural damage occur, thus giving rise to collective awareness about the importance of women participating in protecting nature. This research concludes that the ecofeminist movement opens up new political opportunities for women to be empowered and prosperous and protect wildlife.
The aim of this study is to examine the synergistic benefits that arise from collaborations between universities and industrial companies, examining the mutual advantages that both entities have. ...This research evaluates the government's efforts to cultivate such partnerships through a comprehensive documentary analysis of current policy documents and legislation. The findings indicate that a recently established ministry in Kazakhstan is actively developing proposals for legislative amendments to enhance the framework for collaboration between universities and industry. It is noteworthy that the government is providing tax preferences and incentives to industrial entities that collaborate with academic institutions, with the expectation that these measures will lead to beneficial outcomes. Despite these positive measures, the study revealed significant obstacles that prevent effective collaboration, such as legislative gaps and a general apprehension among industrial companies to set partnerships, due to the ineffectiveness of certain laws. The state's limited capacity to motivate participation from these corporations is what makes this reluctance a bigger challenge. This analysis highlights the necessity of strengthening political and legal frameworks to support more effective and productive collaborations between the university and industrial sectors. To bridge these gaps and improve the innovation ecosystem and drive socio-economic progress, this paper calls for a renewed approach to policymaking and legal reforms.
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
Indonesia is one of the world's largest producers and exporters of coal. Its strategic geographical location facilitates coal export activities to consumer countries. In addition, the quality of ...Indonesian coal is also very suitable for steam power plants, especially sold at competitive prices on the international market. This research highlights how the world's largest coal-importing countries depend on the Indonesian coal import market. This means that Indonesian coal significantly influences the world's energy contribution. Based on this fact, the author states that the coal that Indonesia exports to importing countries dramatically affects the economic conditions of these countries. Driven by population increases, economic expansion, improved quality of life, and energy use, coal is an important energy source. Therefore, many countries import coal to meet domestic energy needs and reserve coal supplies long-term. To find out this, the author uses a qualitative research method, descriptive analysis with a dependency theory approach, that is analyzed in a world macro context using a world system perspective. In addition, the author also uses mean calculations to find the average result of the amount of coal imports for each country.
Blockchain technology, a brand-new category of disruptive internet technology, is frequently employed by businesses as a technological aid to enhance production procedures and reduce spending. In ...this paper, we will examine the effects of blockchain technology on business operations, as well as their advantages for internal business processes and their effects on external business collaboration. An examination of the literature revealed that it has largely ignored the link between blockchain technology and corporate operational capabilities based on actual data, focusing instead solely on the business process modelling and technology design process of a blockchain-based solution. As a result, this paper gathers information from African businesses that are either preparing to implement blockchain technology or already have. Quantitative analysis of the data was done. The findings indicate that one of the key driving forces for the adoption of blockchain technology is the growth of the enterprise asset scale. Additionally, this study demonstrates how implementing blockchain technology improves asset rotation rates and lowers sales expense rates. However, the adoption of blockchain technology is one of the key business choices, which is influenced by a number of significant elements, including the manager's style, the structure of human resources, and the external policy framework, in addition to the development circumstances and stage of the firm. This paper offers some helpful recommendations for developing blockchain initiatives in the future based on the findings of theoretical and empirical investigation.
This paper analyses the direction and intensity of the impact of economic trends on the profitability of banks in Serbia and Croatia in the period between the years 2006 and 2021. This paper aims to ...determine which indicators of economic trends have the most substantial impact on the profitability of banks in the selected countries. As key indicators of economic trends, GDP per capita, the GDP growth rate, inflation rate, real interest rate, broad money growth, general government final consumption expenditure, current account balance, gross savings, trade, and unemployment are selected as independent variables. At the same time, bank profitability was measured with bank return on equity, in percentages (ROE), and bank return on assets, in percentages (ROA) two indicators which represent the dependent variables selected for this research. Descriptive analysis, mean difference, correlation, and univariate and multivariate regression were used in the research. Research results show that changes in real interest rates and unemployment have a significant impact on the profitability of banks in both of the selected countries, while changes in GDP per capita growth have a statistically significant effect only in Serbia, and general government final consumption expenditure has a statistically significant impact only in Croatia. The influence of other indicators of economic trends is not statistically significant.
Cartels agreements are contracted between market participants with the aim of hindering, restricting or distorting competition. The paper first provides a definition of cartel agreements and their ...categorization, with reference to the most common types of cartel agreements. The author elaborates on the price algorithm, as one of the most prevalent forms of competitors' collusion in the digital domain. Given that the digital age provides infinite opportunities for contracting illegal agreements and competition distortion, the author presents the challenges and obstacles encountered by national competition authorities in various countries, and describes how they established effective mechanisms to combat cartels. In particular, the author refers to the amended German Act against Restraints of Competition, by means of which Germany became the first country in Europe to introduce radical measures in the battle against technological giants, whose economic power frequently exceeds the power of states. Finally, the author underscores the need for the states to work together to combat digital cartels.
The International Monetary Fund (IMF) is at the center of the international monetary system. Such a position allows this institution to influence monetary relations among all subjects that enter into ...such relations. The aim of this paper is to ensure a better understanding of the establishment and operation of the International Monetary Fund, as well as the structure of the International Monetary Fund and its impact on the international monetary system. In this context, the paper addresses the question of whether the International Monetary Fund has the ability to be the main actor in regulating international monetary relations. In order to provide the whole picture, this paper first analyzes the reasons for the establishment of the International Monetary Fund, its legal position and organization. In particular, the authors focus on the changing role it played within the Bretton Woods International Monetary System, and the role it plays today.
The article examines the dynamics of world textile trade. Based on the study of statistical data, the WTO studied the dynamics of exports and imports of textiles. The share of each of the countries ...in world exports and imports of textiles was considered.
