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.
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.
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
This paper explores the intricate dynamics of fiscal dominance and its profound implications for monetary policy efficacy, contributing to the discourse on the interplay between fiscal and monetary ...policies. The theoretical foundation critically examines existing literature, integrating empirical evidence to construct a comprehensive understanding. Model blocks strategically elucidate the significance of fiscal variables in shaping monetary transmission mechanisms. The ensuing analysis scrutinises the disruptive potential of fiscal dominance on conventional monetary policy tools. The conclusion navigates policy recommendations, emphasising the necessity of coordinated fiscal-monetary strategies to effectively mitigate inflationary pressures. This research provides a nuanced perspective for policymakers, offering theoretical depth and empirical insights to guide decisions in addressing the complex challenges posed by fiscal dominance in economic governance.
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.
In the realities of today's economy, the development of good governance in the public sector is one of the most important tasks of the authorities. If actions on the part of the authorities are not ...conducive enough, it can cause a multitude of negative consequences for the country's economy and the living standards of its citizens, as well as for the country. Therefore, an assessment of governance by the authorities in different countries around the world is a relevant research topic. The analysis is carried out for Albania in Vlora. The research aims to show how effective public administration is in the public sector in the country now. The main methods used in the study were analysis, forecasting, abstraction, and the historical method. The study included a contemporary assessment of the state of efficiency governance in Albania. It was shown that there are problems in this area due to the socialist past of the country. In addition, difficulties with the corruption component remain relevant, which requires urgent action and finding new methods to counter it. The work also assessed the current state of the Vlora region. It was shown that despite the serious difficulties associated with the outbreak of the COVID-19 crisis, the region is developing quite strongly. The reason for this is, among others, the policy formulated by the public authorities, which aimed to support local producers and medium and small enterprises, as well as to create policies to promote domestic tourism. This paper brings new insights into the field of public sector management, as well as a better understanding of the functioning of the Albanian economy.
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.
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.
