Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Hanna Czaja-Cieszyńska"'
Autor:
Elżbieta Izabela Szczepankiewicz, Joanna Błażyńska, Beata Zaleska, Hanna Czaja-Cieszyńska, Dominika Kordela
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 48, Iss 1, Pp 99-136 (2024)
Purpose: Each entity that submits a corporate governance statement is required to indicate the principles that it did not apply and to explain the circumstances and reasons for not applying them. The objective of this article is to assess the scope o
Externí odkaz:
https://doaj.org/article/d75aeea23673428aa0fc62efbfb17255
Publikováno v:
Entrepreneurship and Sustainability Issues, Vol 9, Iss 2, Pp 268-288 (2021)
The paper aims to develop instruments supporting the comparability of social disclosures and ipso facto business transparency. This research study aims to assess the possibility of achieving social disclosure comparability based on research of the P
Externí odkaz:
https://doaj.org/article/b7b7de40ce1e4f2cb5292bb4287c7d60
Publikováno v:
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie, Iss 1(995) (2022)
Cel: Celem artykułu jest ocena wpływu dwóch czynników – regulacji prawnych i błędów poznawczych decydentów na wybór uproszczeń w polityce rachunkowości jednostek mikro i małych. Metodyka badań: Badanie empiryczne polegało na analizie
Externí odkaz:
https://doaj.org/article/c8dc8c96f8ef436e94300a5f09d0fc45
Autor:
Hanna Czaja-Cieszyńska
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 108, Iss 164, Pp 23-40 (2020)
The spread of the concept of sustainable development has meant that human capital is an important area of non-financial reporting. However, the complexity and multidimensionality of this category mean that employee reporting and the indicators used f
Externí odkaz:
https://doaj.org/article/6394ebe9a4234538a4c895c3070d93e3
Autor:
Hanna Czaja-Cieszyńska
Publikováno v:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Iss nr 9 (64) (2020)
The purpose of this article is to assess the comparability of non-financial disclosures on the impact of economic activity on the natural environment in reports of selected companies listed on the Warsaw Stock Exchange. The ten largest listed compani
Externí odkaz:
https://doaj.org/article/54c2d6f6e8d84ee080b212cbe8f523ea
Publikováno v:
Humanities and Social Sciences, Vol 25, Iss 4, Pp 9-19 (2018)
According to the latest report of the Central Statistical Office[1], about 91.8 thousand non-governmental organizations operate actively in Poland. It is estimated that more than half of them are faced with the dilemma of applying simplified record o
Externí odkaz:
https://doaj.org/article/75f3edcd46f34a7e823e55761bd6070b
Autor:
Hanna Czaja-Cieszyńska
Publikováno v:
Ekonomiczne Problemy Usług, Vol 127 (2017)
In Western countries, non-governmental organizations (NGOs) constitute an essential element of democracy and a foundation of a civil society. In Poland the development of the socalled third sector has also expanded in recent years. In 1997, there wer
Externí odkaz:
https://doaj.org/article/15bb90daf4c349ae8adaeedc243d2b73
Autor:
Hanna Czaja-Cieszyńska
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 110, Iss 54, Pp 55-64 (2010)
Postępujący proces globalizacji oraz internacjonalizacja działalności przedsię-biorstw, w tym także małych i średnich, wywarły ogromną presję na system rachun-kowości. Jako efekt długiej i wytężonej pracy Rada Międzynarodowych Standar
Externí odkaz:
https://doaj.org/article/86f842454043477a9ecc334b50d5fb21
Autor:
Hanna Czaja-Cieszyńska
Publikováno v:
Zeszyty Teoretyczne Rachunkowości. 46:285-302
Purpose: The article assesses the scope of employee-related disclosures in sustainability reports in Poland between 2017 and 2020. Methodology/approach: The research study covered 80 non-financial reports of the companies included in the WIG20 index.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d78557afb259d53394d8701713f6583c
https://doi.org/10.5604/01.3001.0015.9608
https://doi.org/10.5604/01.3001.0015.9608
Autor:
Hanna Czaja-Cieszyńska
Publikováno v:
Ekonomia i Prawo. 21:63-84
Motivation: The dissemination of the concept of sustainable development has resulted in the social issue becoming an important area of non-financial reporting. However, the complexity and multidimensionality of this category mean that the indicators
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d0d2381951634a14f65af5340489e9de
https://doi.org/10.12775/eip.2022.004
https://doi.org/10.12775/eip.2022.004