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.
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.
Context for the Special Issue Accounting, traditionally considered a tool for optimizing the economic per-formance of entities, has also been perceived as a means for addressing the social and ...environmental areas of their operations (Unerman et al., 2007; Bebbington et al., 2017; Carnegie et al., 2021) to inform managers seeking to make businesses sustainable (Wenzig et al., 2022; Lambert and Sponem, 2011). There-fore, accountants are regarded, at least potentially, as a crucial element of a company’s contribution to sustainable development (e.g., Tilt, 2009; Albu et al., 2011; Bebbington and Unerman, 2018; 2020; IFAC, 2016; ACCA, 2021). This is not a new notion. In fact, it has been developing over the years as social environmental ac-counting (SEA) and has been evidenced by the involvement of accounting researchers, practitioners, and accounting-related organizations in sustainability issues (Chung and Cho, 2018).SEA is defined as the communication of an organization’s social and environmental economic impacts to specific stakeholder groups and the general public. It requires expanding the responsibilities of companies beyond the traditional provision of financial statements to owners of capital, particularly shareholders. This necessity is based on the assumption that companies have responsibilities other than making money for shareholders (Gray et al., 1996, 2017; Carnegie, 2022a, 2022b). As Bebbington et al. (2017) note, the original framing of the SEA literature is concerned with the social and environmental impacts of organiza-tions and accounting (e.g., Gray et al., 1987; Gray et al., 1996). It was recently expanded to explore the interrelationship between sustainability, Sustainable Development Goals, governance, organizing, management, and accounting.SEA has been developing as an area of research in accounting, while the broad understanding of accounting per se has remained unchanged. One of the popular definitions of accounting by the American Accounting Association defines it as “the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information” (AAA, 1996). Drawing on the extensive accounting literature in the sociologi-cal, interpretive and critical tradition since the early 1980s (including Gray et al., 1996), Carnegie et al. (2021) propose to redefine accounting in order to the discipline to reach its full potential for shaping a better world. They proposed the following new multidimensional definition of accounting: “Accounting is a technical, social and moral practice concerned with the sustainable utilization of resources and proper accountability to stakeholders to enable the flourishing of organizations, people and nature” (Carnegie et al., 2021, p. 69). Their proposal poses new challenges for accountants and the organized accounting pro-fession. Principally, accounting information systems and accountants must evolve to respond to sustainability-related concerns by adapting traditional characteristics and developing new, broader concepts and capabilities (Twyford and Abbas, 2023). There are concerns about whether and to what extent the accounting profession may be willing to consider and meet these challenges. As Deegan (2013) argues, the fact that t-accounts, and therefore debits and credits, have been in use since the 1400s, and did not cease to be used after negative num-bers were introduced into mathematics, shows that accountants are reluctant to change and inspires little confidence that they are capable of making quick adjustments as environments and technologies transform. This view is support-ed by others (e.g., Wenzig et al., 2022; Krasodomska et al., 2020) who note that accountants express eagerness to learn, though rarely about sustainability. However, this knowledge may prove useful to them in the context of recent changes in the sustainability reporting and assurance landscape, introduced – in the European Union – by the Corporate Sustainability Reporting Directive and – at the global level – by the International Sustainability Standards Board mandated by the International Financial Reporting Standards Foundation.Guidance for AuthorsAgainst this background, the purpose of this Special Issue is to stimulate the debate on the challenges that contemporary accounting is facing in the con-text of sustainable development. We welcome submissions (ca. 32,000-44,000 characters long) on various aspects related to accounting and sustainability, literature reviews, and conceptual, quantitative, and qualitative studies. Possible topics include but are not limited to:• The contemporary understanding of accounting and the role of the ac-counting profession in relation to the sustainability agenda.• The current state of academic research on accounting and sustainability, sustainability reporting, Sustainable Development Goals reporting and as-surance.• The way existing management accounting systems and practices can support managers in capturing commitment to sustainable development and/or undertaking efforts towards sustainability. • The organizational actors involved in external and internal sustainability reporting and the role of accountants and accounting systems.• The modifications that should be made to accounting education systems to enable them to equip future accountants and managers with the knowledge and skills to meet the challenges of sustainable development and how such modifications should be introduced.• The potential role of digitalization in helping accountants to get more in-volved in sustainability-related topics. The way AI transforms the roles of accountants and assurance providers regarding sustainability reporting and Sustainable Development Goals reporting.• The differences between sustainability-related challenges accountants face in large versus small companies, and whether these challenges are country or industry-specific. • The differences between mandatory versus voluntary sustainability re-porting initiatives in terms of consequences on the reporting quality and organizational responses.• The competencies that accountants or assurance providers need to suc-cessfully collaborate with non-accounting experts in sustainability-related areas. The factors that can facilitate such collaborations. • The way professional accounting organizations support the engagement of the profession in sustainability-related issues in various countries and in-ternationally. The factors that may influence their engagement in this field.• The extent to which accounting (and reporting) systems can address the Sustainable Development Goals and the relationships and interdependencies between them.• The impact of the recent regulatory changes within the European Union related to the forthcoming Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards on the engagement of the accounting profession in sustainability, sustainability reporting, reporting on Sustainable Development Goals, and assurance of information provided.• The impact of global changes, including the recent consolidation among the main standard setters and the establishment of the International Sustain-ability Standards Board by the International Financial Reporting Standards Foun-dation on how the accounting profession approaches sustainability.The deadline for submitting papers is 30th June 2024.The accepted papers will be published in December 2024 (Zeszyty Teoretyczne Rachunkowości/The Theoretical Journal of Accounting, vol. 48, no. 4).To view the author guidelines for this journal, please visit the following page: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Submissions for the Special Issue will be made through ICI Publishers Panel:http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please state that your paper is for Special Issue 2024 with Guest Editors in the additional comment in the Publishers Panel Index Copernicus system. The coordinators of this Special Issue are Anna Szychta and Marek Maszt-alerz (ztr@skwp.pl).
The main aim of this paper is to present the results of sustainability reporting and digital transformation in an international bank which operates in Serbia. This paper contributes to the existing ...literature of sustainability and digital transformation in developing countries. The mix-method has been used. Quantitative data have been collected from 355 managers from the observed bank. The qualitative data were sourced from publicity available information regarding 2020 and 2021. The results of quantitative data, processed by appropriate statistical procedures, pointed to self-reinforcement stage of digital transformation. The analysis of sustainability indicators revealed the higher values of Bank Contribution to the “Social Product”, and training and new employment. In 2021, it is evidenced the higher rate of turnover that implicated to new human resource strategy. The findings add to the existing literature on sustainability and digitization in cross-cultural organizational contexts. The practical implementation suggestions for managers are suggested, too.
The purpose of the article/hypothesis: In recent years, there has been a noticeable and dynamic development of micromobile equipment intended for the transport of people. These types of vehicles are ...known as personal transport equipment (PTE). Like any road vehicle, PTE can also cause numerous accidents and collisions. A natural consequence of damage related to the use of PTE is posing the question about securing the interests of the aggrieved parties. Considering the above, the aim of this paper is to present the role of civil liability insurance for users of personal transport equipment in the context of claims related to the use of this type of vehicles and to provide a brief description of insurance products available on the market. The paper presents the following thesis: although the regulations do not oblige PTE users to have a civil liability insurance policy, a wide catalogue of adverse events related to the PTE use requires the popularisation of insurance protection for users of this type of vehicles. Such insurance protection should cover: equipment users, renters, sellers, and operators, as well as households. Methodology: The paper is theoretical and analytical in its nature. In addition to the review of the available literature, the existing offer of voluntary insurance for PTE users is also analysed. Results of the research: Insurance addressed to users of personal transport equipment is a relatively new product on the market and still few insurance companies have it in their offer. PTE users can utilise their civil liability insurance often being part of their home insurance in their private life, which offers protection in the event of damage to third parties. One of the solutions leading to the dissemination of insurance protection could be a proposal of insurance tailored to the type of risk and short-term use associated with this kind of equipment (e.g. travel-type insurance).
This research aims to assess the most significant and potentially lasting effects of the Ukrainian crisis on the structure, volume, and directions of Western Balkans international trade. The analysis ...refers only to trade with Russia and the European Union (EU) as the only trade directions sensitive to disruptions due to the Ukrainian crisis. The research questions are: 1. What are the effects of the Ukrainian crisis on the trade of the Western Balkan (WB) countries with Russia? and 2. Which industries in the WB are at risk of weakening, and which have a chance to develop and increase exports due to disturbances in the EU economies? To prove the hypotheses, an analysis of statistical data on changes in trade in key commodities (index of change) in the most important export products for each WB country was used, as well as an analysis of static data on energy prices, producer prices in the EU, and other data. The results showed that the trade of all WBs except Serbia with Russia declined during 2022. This is a long-term problem for the trade of only a few economic sectors, such as the export of pharmaceutical products from Bosnia & Herzegovina (B&H), stone from Montenegro, and wheat from Albania. In contrast, trade with the EU is changing significantly, as this crucial partner is undergoing a process of accelerated deindustrialisation. The effects of these changes are mixed. Smaller advantages for Serbia, B&H, and North Macedonia in a few sectors may arise from taking over abandoned production in the EU. Whether or not the EU industry’s decline continues at its current rate, these minor advantages may be permanent. But if the shutdown of production extends to the higher industrial sectors, this will directly affect a considerable part of the industrial exports of the WB countries, especially Serbia.
