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.
The purpose of the article. Seasonality in capital markets is described in the financial literature as a type of calendar anomaly that indicates irrational investor behaviour. One might ask whether ...there are reasons other than irrational investor behaviour for changes in the occurrence and magnitude of calendar anomalies. The paper hypothesises that changes in the structure of investors are responsible for the occurrence of seasonal anomalies. Methodology. The analysis of seasonal fluctuations in the WIG index quotations for the years 19972022 was carried out using the CENSUS X12 procedure, with tests for the stability of seasonal fluctuations and the presence of moving seasonality. The assessment of the relationship between the strength of seasonal fluctuations, measured by the difference between the monthly extreme seasonal deviations in a given year, and the share of individual investors in the total number of stock market transactions on the Warsaw Stock Exchange was carried out using the Pearson linear correlation coefficient and the Granger causality test.Results of the research. Periods of appearance and disappearance of seasonal fluctuations on the Polish stock market have been observed. Changes in the structure of investors were proposed as an explanation for this phenomenon. The periods in which the seasonality phenomenon was more intense coincided with the increased activity of individual investors. Therefore, it was not the description of the anomaly that was the reason for its disappearance, but its appearance and disappearance was linked to the structure of investors who showed certain constant behaviours.
Given the rising inflows of remittance and foreign direct investment into developing countries, the study examined their importance on economic development in Nigeria using the ordinary least squares ...method and time series data collected from secondary sources, and the Error correction models (ECM) were estimated. Findings showed that remittances and foreign direct investment impacted positively and significantly on economic development and the exchange rate negatively influenced economic development. Thus, recommended that the government should remove strict transaction costs of remitting money to expand the overall inflow of remittances and more personal remittances should be encouraged for investment in human capital development. Additionally, improvement in the investment climate for existing and expected foreign investors, relaxation of the strict laws on profit repatriation, and the improvement in the macroeconomic environment by curbing security challenges, social unrest, and corruption will encourage foreign investors to increase their investments. It also recommends that the government take advantage of these inflows to stabilize the volatility of the exchange of the domestic currency.
Od Zespou Redakcyjnego Szychta, Anna
Zeszyty Teoretyczne Rachunkowoci,
2024, Letnik:
48, Številka:
1
Journal Article
Recenzirano
Odprti dostop
Szanowni Autorzy I Czytelnicy, Zespó Redakcyjny przekazuje Pastwu pierwszy numer kwartalnika Zeszyty Teoretyczne Rachunkowoci (ZTR) w 2024 roku, który jest 48. rokiem wydawania czasopisma. Niniejszy ...numer skada si z omiu artykuów naukowych (trzech w jzyku polskim i piciu w jzyku angielskim) oraz sprawozdania z XXVII ogólnopolskiej konferencji naukowej z cyklu Rachunkowo a controlling, która odbya si w Polanicy-Zdroju w padzierniku 2023 roku. Celem pierwszego artykuu w jzyku polskim, autorstwa Michaa Chalastry i Romana Kotapskiego, jest przedstawienie wdroenia koncepcji zarzdczego rachunku wyników w przedsibiorstwach z sektora maych i rednich przedsibiorstw w Polsce. W drugim artykule Marta Nowak i Beata Sadowska scharakteryzoway stan zastosowania controllingu personalnego w Pastwowym Gospodarstwie Lenym Lasy Pastwowe (LP) oraz wskazay kierunki jego rozwoju. Na podstawie analizy róde wtórnych i badania ankietowego, autorki stwierdzaj, e specyfika podmiotu LP zawiera przesanki do wydzielania w nim controllingu personalnego i wymaga zastosowania szczególnych rozwiza z jego zakresu. Dotychczas controlling personalny w LP cechuje si bardzo niskim poziomem zaawansowania, a w wielu jednostkach tego podmiotu nie funkcjonuje. Arleta Szadziewska, Grzegorz Bucior i Elbieta Jaworska zajli si ustaleniem, czy zdjcia zamieszczone w raportach niefinansowych spóek w Polsce z brany spoywczej s wykorzystywane do legitymizacji ich dziaalnoci. Autorzy objli badaniem raporty zrównowaonego rozwoju oraz ESG zgoszone przez osiem przedsibiorstw z brany spoywczej w 2022 roku do konkursu na najlepszy raport zrównowaonego rozwoju, który zosta zorganizowany przez Forum Odpowiedzialnego Biznesu i firm Deloitte. W wyniku przeprowadzenia ilociowej i jakociowej analizy treci raportów autorzy wnioskuj, e zdjcia w nich prezentowane stanowi element strategii legitymizacji zbadanych przedsibiorstw i su do budowania wizerunku organizacji spoecznie odpowiedzialnej. W dziale W kierunku umidzynarodowienia/Towards internationalization zostay zamieszczone trzy artykuy w jzyku angielskim przygotowane przez autorów polskich. Magorzata Cygaska i Anna Bartoszewicz przyjy jako cel artykuu ocen wpywu osobistych filozofii moralnych, etyki i osdu etycznego na manipulacje w zakresie decyzji operacyjnych i ksigowych wród studentów rachunkowoci. Do jego realizacji autorki przeprowadziy badania ankietowe, w których uczestniczyo 219 studentów studiujcych rachunkowo na Uniwersytecie Gdaskim i Uniwersytecie Warmisko-Mazurskim w Olsztynie. W drugim artykule w tym dziale Elbieta Izabela Szczepankiewicz ze wspóautorkami oceniy zakres raportowania zasad adu korporacyjnego przez spóki giedowe w Polsce, ze szczególnym uwzgldnieniem obszarów odstpie od ich stosowania. Autorki objy badaniem 280 owiadcze o stosowaniu zasad adu korporacyjnego, sporzdzonych za 2020 i 2021 rok przez 140 spóek notowanych na Giedzie Papierów Wartociowych w Warszawie. Artyku wpisuje si w aktualny trend bada w obszarze raportowania niefinansowego przez identyfikacj kluczowych dla polskich spóek giedowych obszarów odstpie od stosowania zasad adu korporacyjnego. S to m.in.: stosowanie polityki rónorodnoci; wyodrbnienie w strukturze organizacyjnej jednostki audytu wewntrznego; polityka wynagrodze; raportowanie kwestii zwizanych z ESG. Z kolei celem artykuu Aleksandry Szewieczek i wspóautorek jest prezentacja wyników badania, jak praktycy rachunkowoci sektora publicznego w Polsce postrzegaj rzetelno informacji jako cech jakociow sprawozda finansowych. Na podstawie wyników przeprowadzanego badania ankietowego autorki stwierdzaj, e zdaniem respondentów wierna prezentacja oznacza, i sprawozdania finansowe prezentuj informacje, które zostay pozytywnie ocenione przez organy kontroli i audytu. Rzetelno sprawozda finansowych zaley zatem od jakoci prawa bilansowego w sektorze publicznym i realizowanego procesu kontroli. W dziale Ze wspópracy z zagranic/International cooperation publikujemy dwa artykuy w jzyku angielskim, których wspóautorzy lub autorzy pochodz z zagranicznych orodków naukowych. Piotr Luty z Polski, Milo Petkovi i Vule Mizdrakovi z Serbii przedstawili wyniki badania dotyczcego informacji prezentowanych przez najwiksze wiatowe spóki farmaceutyczne, zwizanych z wartociami niematerialnymi i prawnymi w okresie pandemii COVID-19. Autorzy przeprowadzili analiz treci 297 tekstów z 34 spóek, obejmujcych 280 246 sów, która wykazaa, e najwiksze wiatowe firmy farmaceutyczne w czasie kryzysu intensywnie koncentroway si na wartociach niematerialnych i prawnych. Spóki ujawniay informacje dotyczce trzech gównych skadników wartoci niematerialnych i prawnych, tj. marki, patentu i licencji, które zajmoway okoo 78% caego korpusu tekstu. Ostatni artyku, autorstwa Andrijany Rogoi i Heleny Repi, dotyczy zagadnienie wywierania nacisku na ksigowych, aby wykonywali swoj prac z naruszaniem zasad etyki rachunkowoci, i satysfakcji z pracy ksigowych. Wyniki badania ankietowego, przeprowadzonego przez autorki wród zawodowych ksigowych w Chorwacji, sugeruj, e ksigowi w tym kraju najczciej spotykaj si z presj, aby dziaali bez wiedzy specjalistycznej lub naleytej starannoci. Zamiar odejcia z zawodu ksigowego jest zwizany z czstotliwoci naraenia ksigowych na presj dotyczc przygotowania i prezentowania informacji finansowych i niezgodnoci z przepisami prawnymi. Z zadowoleniem informuj, e Zespó Redakcyjny wykona w 2023 roku wszystkie zaplanowane dziaania, w tym objte projektem w ramach programu Rozwój czasopism naukowych zgodnie z umow RCN/SP/0062/2021/1 Ministra Edukacji i Nauki ze Stowarzyszeniem Ksigowych w Polsce, realizowan w okresie od 4.10.2022 do 4.10.2024 roku. Raport roczny z realizacji projektu zosta zoony do Ministerstwa Nauki i Szkolnictwa Wyszego w lutym 2024 roku. W 2023 roku terminowo opublikowano cztery numery czasopisma, zawierajce cznie 40 artykuów (24 jzyku polskim i 16 w jzyku angielskim). Artykuy zgoszone przez autorów zostay zrecenzowane anonimowo przez 69 recenzentów (55 krajowych i 14 zagranicznych), za co bardzo dzikujemy. Zapraszamy autorów i recenzentów do dalszej wspópracy w celu zapewnienia wysokiego poziomu naukowego czasopisma i zwikszenia jego stopnia umidzynarodowienia, w tym tematycznego numeru ZTR pt. Sustainable Development, Accounting and Accountants, planowanego do wydania w ostatnim kwartale 2024 roku (zob. Call for papers https://ztr.skwp.pl/api/myfiles/view/2178710). W zwizku z rozpoczciem nowej kadencji (2023-2026) Rady Naukowej Stowarzyszenia Ksigowych w Polsce nastpiy zmiany pod koniec 2023 roku w skadzie Komisji ds. Zeszytów Teoretycznych Rachunkowoci i Zespole Redakcyjnym ZTR. Do pracy w Zespole doczyy redaktor tematyczna, prof. dr hab. Marzena Remlein z Uniwersytetu Ekonomicznego w Poznaniu, i redaktor wspópracujca, dr hab. Monika ada, prof. SGH w Warszawie. Z pocztkiem 2024 roku zrezygnowaa z penienia funkcji redaktor tematycznej dr hab. Justyna Dobroszek, prof. U. Zespó Redakcyjny serdecznie dzikuje Pani Justynie za owocn wspóprac, due zaangaowanie i trud woony w rozwój ZTR w latach 20112023. Z wyrazami szacunku Anna Szychta - redaktor naczelna ZTR
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.
The purpose of the article. In 2019, Poland introduced a sugar tax that encompassed food products, including beverages. Since the sugar tax is a form of indirect taxation, consumers bear its burden ...in the price of the purchased product. In response, businesses often adjust prices or reduce product quantities to offset their costs. This article aims to characterize the fiscal and non-fiscal significance of the sugar tax and to illustrate its impact on the financial situation of a selected soft drink industry enterprise. Methodology. The applied research methods include a literature review analysis, analysis of legal acts and financial data analysis. Results of the research. The impact of the sugar tax on a company can be diverse and dependent on various factors. Its fiscal and non-fiscal nature means that, on the one hand, the goal is to reduce the consumption of "harmful products" to improve public health by reducing sugar intake and addressing health problems related to excessive consumption of sugary beverages. On the other hand, it aims to generate additional revenue for the state budget. It also has implications for the financial situation of the company.The results of the analysis indicate that the sugar tax, due to its pass-through nature, remains neutral for businesses, without adversely affecting revenue, profitability or financial liquidity.
Emotional intelligence (EI) as the ability for self-analysis, self-motivation, and self-regulation is necessary in the process of financial activity. It ensures informed decision-making, considering ...consequences and perspectives. The aim is to identify the influence of emotional intelligence on the effectiveness of decision-making by financiers. The following tests were used: EQ (Emotional/Empathy Quotient) test, Melbourne Decision Making Questionnaire, the Rathus Assertiveness Schedule, the Schubert Risk Propensity Test. Statistical processing of the results included the use of descriptive analysis, ANOVA, and regression analysis. The study found that financial workers with a high level of emotional intelligence have a pronounced vigilance decision-making style (F=113.4, p0.01), high assertiveness (F=103.3, p0.01), and risk propensity (F=137.3, p0.01). It was proved that emotional intelligence explains the vigilance decision-making style (=0.943, R²=0.572), risk propensity (=0.896, R²=0.424) and explains 48% of assertiveness (=0.945, R²=0.483). It was confirmed that emotional intelligence is a predictor of successful financial decisions, it determines high assertiveness, vigilance, and risk propensity. Such results are useful for the development of training and retraining programmes for financiers. At the same time, including the development of assertiveness and risk propensity in professional and corporate training in parallel with the development of EI will give greater chances for the success of financial decisions. The obtained results are important for the financial and economic sphere, as they prove the effectiveness of EI in decision-making. This contributes to the improvement of the system of training competitive financiers and allows to expand aspects of the study of financial success.
In current economic conditions, a large number of enterprises carry out their activities by joining into network (cluster) structures, which is one of the means of improving competitive relations in ...the external environment. To ensure the integration of the interests of participants in network structures by increasing the coordination and controllability of interactions, a significant place is given to the accounting system as the main source of information. The article aims to study the theoretical and methodological foundations of implementing the cluster economy concept in the accounting system. The methodological basis is the fundamental provisions of modern economic institutional theory and scientific works of scientists. As a result of the research, it was possible to analyze the historical aspects of the development of accounting support for managing cluster structures. The areas of development of accounting based on the provisions of economic theory and taking into account the specific features of cluster structures are identified and substantiated.
Townshend wrote Keynes a letter on November 25th,1938 and asked Keynes the following question, after informing Keynes that he had read Keyness A Treatise on Probability a number of years earlier and ...understood Keyness concept of non-numerical probability:This is the nearest I can get to an analysis of the part played by the factor of confidence in the rationale of interest. I believe that its further logical analysis at a deeper level of generalization is connected with the part played by the weight of evidence in your theory of probability, but I cannot see just how. (Townshend 1979, 292; italics added).Townshend s question can be rewritten in the following fashion:Where, in your A Treatise on Probability, is your analysis of the connection between the variable, confidence, in the General Theory and the weight of evidence in your A Treatise on Probability, applied to support your analysis in the General Theory of your liquidity preference theory of the rate of interest?Keyness response was direct and straightforward:As regards my remarks in my General Theory, have you taken account of what I say on page 240, as well as what I say at page 148, which is the passage I think you previously quoted.(Letter to Townshend, Dec. 7th ,1938).The answer given here by Keynes is for Townshend to read p.240 of the General Theory; however, it relates directly to Keyness chapter 26 of the A Treatise on Probability.What Keynes provides the reader of the General Theory on p.240 is his statement that there is no discussion of how to estimate/calculate the risk and liquidity premiums in the General Theory. This paper demonstrated that Keyness discussion of how to estimate the risk and liquidity premiums occurs in chapter XXVI of the TP.This paper demonstrates the logical and mathematical links between Keyness General Theory liquidity preference theory of the rate of interest, where liquidity preference is defined as a function of uncertainty, U, and Keyness A Treatise on Probability analysis of the evidential weight of the argument, V, which equals w, which is expressed in degrees. Keynes is pointing out to Townshend that U is a function of V, which is equal to w expressed in degrees. Thus, U is a function of w. We can write this out in English- The evidential weight of the argument, V, is equal to the degree of the completeness of the amount of information on which the probability is based. Thus, Uncertainty is a function of the evidential weight of the argument, while liquidity preference is a function of uncertainty. The analysis that is missing in all past discussions by economists and philosophers of this issue has been their failure to identify the role played by Keyness mathematical variable, w.
