Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu最新文献_第8页

Procedure for environmental impact assessment vs. sustainable development requirements in investment projects 投资项目环境影响评价程序与可持续发展要求

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.12.01

A. Bartoszewicz, Renata Burchart

引用次数: 1

Real earnings management in companies punished by the UKNF for irregularities regarding IAS/IFRS principles 因违反国际会计准则/国际财务报告准则而受到UKNF处罚的公司的实际盈余管理

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/PN.2020.12.02

Michał Comporek

{"title":"Real earnings management in companies punished by the UKNF for irregularities regarding IAS/IFRS principles","authors":"Michał Comporek","doi":"10.15611/PN.2020.12.02","DOIUrl":"https://doi.org/10.15611/PN.2020.12.02","url":null,"abstract":": The main purpose of the paper is to assess the scope the real earnings management (REM) practices in 20 industrial public companies punished by the Polish Financial Supervision Authority (UKNF) for irregularities regarding compliance with IAS/IFSR. Such a group of violations includes a wide spectrum of irregularities related to: measuring impairment of assets, deviations from accounting standards regarding financial instruments, inadequate fair value measurement, lack of appropriate disclosures, delaying inside information, etc. The empirical research focuses on finding an answer to the question whether the level of REM practices (computed by the Roychowdhury models) in the preceding or following periods differs in a statistically significant manner from the REM activities calculated for the period in which the irregularities were detected. On the other hand, the second approach seeks to examine the relationships between REM and accrual-based earnings management (AEM) practices used to intentionally create financial results in industrial public companies in the tested sample. The conducted research, due to its uniqueness from the perspective of the Polish capital market, seems to be important from the point of view of searching for precise tools to assess the quality of financial statements of public companies.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131237577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Mobility-as-a-service for improving mobility in smart cities – a comparative analysis of selected cities 改善智慧城市机动性的移动即服务——对选定城市的比较分析

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.10.03

A. Koźlak, B. Pawłowska

{"title":"Mobility-as-a-service for improving mobility in smart cities – a comparative analysis of selected cities","authors":"A. Koźlak, B. Pawłowska","doi":"10.15611/pn.2019.10.03","DOIUrl":"https://doi.org/10.15611/pn.2019.10.03","url":null,"abstract":"The smart city concept has been growing in importance in the research activities worldwide as a direction in the development of modern cities. Mobility-as-a-Service (MaaS) solutions are quite a new transport concept introduced in a small number of cities usually in the pilot phase. The main purpose of the article is to explore the interactions and complementarity of these concepts. This paper analyses how MaaS can support progress in achieving smart mobility, and thus the idea of a smart city. It has the potential to improve the use of assets and contributes to a reduction in the number of passenger cars in congested cities. The research methodology includes a literature review and a deductive research method. The research has shown that cities having high indexes of ‘smartness’ are more likely to implement technologically advanced ICT solutions in transport systems and both these concepts (smart city and Mobility-as-a-Service) are important for the future of cities making them more sustainable and providing a higher quality of life for residents and visitors. The results of this study can be useful for policy makers, especially at local and regional levels.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123283133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Analiza kształtowania się cen wybranych surowców w okresie pandemii COVID-19

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2022.3.06

Paweł Kulpaka

{"title":"Analiza kształtowania się cen wybranych surowców w okresie pandemii COVID-19","authors":"Paweł Kulpaka","doi":"10.15611/pn.2022.3.06","DOIUrl":"https://doi.org/10.15611/pn.2022.3.06","url":null,"abstract":"\u0000 Artykuł jest poświęcony kształtowaniu się cen wybranych surowców w okresie styczeń 2018-kwiecień 2022. Najważniejsze cele opracowania stanowią analiza wzrostu cen na rynkach surowcowo-rolnych, która jest obserwowana od połowy 2020 r., oraz wykazanie znaczącego zwiększenia się ich niestabilności. Z okresu badawczego wyodrębniono dwa podokresy: lata 2018-2019 oraz 2020-2021, i obliczono dla nich podstawowe miary ryzyka, którymi są: wariancje, odchylenia standardowe i współczynniki zmienności. Duży wzrost tych parametrów dotyczący wszystkich analizowanych surowców (ropa naftowa typu Brent, gaz ziemny na rynku zachodnioeuropejskim) oraz wybranych indeksów rynków towarowych jednoznacznie potwierdzają istotny wzrost fluktuacji cenowych na tych rynkach. Opracowanie powstało na podstawie wybranych pozycji literatury poświęconych tematyce rynków surowcowo-rolnych oraz publicznie dostępnych danych źródłowych pochodzących przede wszystkim z Międzynarodowego Funduszu Walutowego. W artykule zastosowano metodę badań nazywaną analizą danych wtórnych (desk research) oraz analizę wybranej literatury przedmiotu.\u0000","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123350131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Prediction of consumers’ satisfaction in the area of spa services with the application of the method of multiple regression 应用多元回归方法预测spa服务领域的消费者满意度

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.10.14

J. Mirek

引用次数: 0

A financial network analysis of the equity linkages in Poland 波兰股权联系的金融网络分析

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2021.4.08

Artur F. Tomeczek

引用次数: 2

Gospodarowanie odpadami podstawą przestrzennego zróżnicowania zielonej gospodarki w Polsce w latach 2017-2020

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2022.4.08

A. Pawlik, P. Dziekański

{"title":"Gospodarowanie odpadami podstawą przestrzennego zróżnicowania zielonej gospodarki w Polsce w latach 2017-2020","authors":"A. Pawlik, P. Dziekański","doi":"10.15611/pn.2022.4.08","DOIUrl":"https://doi.org/10.15611/pn.2022.4.08","url":null,"abstract":"\u0000 Problemy związane z zagospodarowywaniem odpadów stały się poważnym wyzwaniem współczesnej gospodarki. Racjonalna gospodarka wyczerpującymi się zasobami wymaga traktowania odpadów jako cennych surowców, które można ponownie wykorzystać, przetworzyć lub w ostateczności odzyskać z nich energię. Działalność gospodarczą coraz częściej prowadzi się w nowoczesnych warunkach, co nierzadko wiąże się z negatywnym wpływem na środowisko. Osiągnięty poziom rozwoju gospodarczego wygenerował wiele inicjatyw i strategii mających na celu rozwój tzw. zielonej gospodarki. Celem artykułu jest dokonanie oceny przestrzennego zróżnicowania gospodarowania odpadami i zielonej gospodarki w latach 2017-2020 w Polsce. By zrealizować tak zdefiniowany cel, autorzy wykorzystali różne metody badawcze. Do budowy miary syntetycznej wykorzystano metodę Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS). W wyniku badań przedstawiono zróżnicowanie przestrzenne województw w Polsce w latach 2017-2020 i potwierdzono wpływ gospodarowania odpadami na zieloną gospodarkę.\u0000","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125703378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Opinions of socially excluded individuals on conducting business activity and being employed on a full-time basis in view of own research 被社会排斥的个人根据自己的研究，对开展商业活动和被全职雇用的意见

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.5.08

Mariola Szewczyk-Jarocka

{"title":"Opinions of socially excluded individuals on conducting business activity and being employed on a full-time basis in view of own research","authors":"Mariola Szewczyk-Jarocka","doi":"10.15611/pn.2019.5.08","DOIUrl":"https://doi.org/10.15611/pn.2019.5.08","url":null,"abstract":"Summary: The main objective of the considerations presented in the article is the attempt to verify the opinion of excluded individuals on conducting a business activity and being employed on a full-time basis. Detailed objectives concerning the analysis of the opinions of those surveyed were also adopted together with an assessment of the types of economic activity that the participants of the survey would like to conduct. The results of the questionnaires obtained from 350 respondents. As a result of the analyses, the author concluded that women as well as respondents with a secondary education more often express the will to take up a full-time job. Statistically significant differences were recorded when it comes to the assessment of hairdressing and beauty care services between the persons with university education and those with secondary education as well as those without it. Statistically significant differences were also recorded in the context of taxi services between the persons without a secondary education and the persons with a university and secondary education. What is more, statistically significant differences were recorded in the assessment of childcare or caring for the elderly as well as the assessment of construction services.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"384 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121245256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Audyt efektywnościowy czy audyt wykonania zadań w jednostkach sektora finansów publicznych – przegląd literatury krajowej i zagranicznej

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2021.2.02

Jolanta Ciak, P. Bednarek

引用次数: 0

Determinants of the competitiveness of the regions of Eastern Poland 波兰东部地区竞争力的决定因素

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Pub Date : 1900-01-01 DOI: 10.15611/pn.2019.12.04

Katarzyna Jabłońska-Karczmarczyk

引用次数: 1