Zobrazeno 1 - 10
of 92
pro vyhledávání: '"Marzena Strojek"'
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 48, Iss 1, Pp 137-154 (2024)
Purpose: The purpose of the article is to expand the discussion on the truth and fairness concept and faithful representation in financial statements, and to investigate how accounting practitioners perceive the qualitative characteristics of faithfu
Externí odkaz:
https://doaj.org/article/70c67ed50b5f49029f2c861bd25b1f77
Publikováno v:
International Entrepreneurship Review, Vol 9, Iss 3 (2023)
Objective: The article aims to examine how accountants assess the effects of deregulation in the accounting profession in Poland. Our study also included accountants’ expectations regarding the regulation of the accounting profession in the future.
Externí odkaz:
https://doaj.org/article/702f4d02755544dea4ca9844c229be3b
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 67, Iss 5, Pp 1309-1323 (2019)
Over the last few decades, there have been unusually frequent changes in the required accounting rules and methods for measuring and reporting positive and negative goodwill of business entities and capital groups. We suggest that the lack of consist
Externí odkaz:
https://doaj.org/article/039816a4d05e4c99b148695d4dd5ccd5
Publikováno v:
Energies, Vol 15, Iss 16, p 5763 (2022)
The COVID-19 pandemic has strongly affected the economic situation of many countries, which is worth considering not only globally but also in the context of specific industries. An asset that is particularly sensitive to negative economic changes is
Externí odkaz:
https://doaj.org/article/ab158964d94a417491a80906b3e0feae
Autor:
Melania Bąk, Marzena Strojek-Filus
Publikováno v:
Ekonomia i Środowisko - Economics and Environment. 83:215-236
Impression management is vital in disclosing non-financial information, including environmental information, in integrated reports. The purpose of the study is to identify and assess the effects of using the impression management strategies in presen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0b5586fdcbbd77a6eb143f562622cb2e
https://doi.org/10.34659/eis.2022.83.4.500
https://doi.org/10.34659/eis.2022.83.4.500
Publikováno v:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, Vol 22, Iss 2, Pp 51-57 (2018)
The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law s
Externí odkaz:
https://doaj.org/article/7f214a7f2cc94f16950d273e718d5492
Publikováno v:
Production Engineering Archives. 28:381-389
The transport industry, and especially aviation and maritime transport, emits significant amounts of CO2, adversely affecting the environment. The Sustainable Development Goals not only indicate the need to reduce CO2 emissions, but also to provide a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d3645897bc4d12256e2427c48bfd9c47
https://doi.org/10.30657/pea.2022.28.47
https://doi.org/10.30657/pea.2022.28.47
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 2017, Iss 94 (150), Pp 159-172 (2017)
Preliminary research on the glass ceiling phenomenon in accounting and financial audit practice in Poland The paper analyzes the glass ceiling phenomenon in the accounting practice in Poland. The essence and characteristics of this phenomenon are pr
Externí odkaz:
https://doaj.org/article/292dbdd01faa498eb0a80c4249a4a4bf
Publikováno v:
Management Systems in Production Engineering. 30:116-129
Poland is a participant to the European Union Emissions Trading System, which aims at reducing greenhouse gas emissions. Trading CO2 emission rights has become a strategic area from the point of view of managing entities that emit CO2. The aim of the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::167a7f2f2768f67c52aced605f98349b
https://doi.org/10.2478/mspe-2022-0015
https://doi.org/10.2478/mspe-2022-0015
Autor:
Marzena STROJEK‐FILUS
Publikováno v:
Management Systems in Production Engineering, Vol 13, Iss 1, Pp 13-19 (2014)
The category of the manufacturing cost of a product is one of the most important ones from the point of view of proper valuation of the assets of a production unit, costs of its operations as well as pricing decisions. This article presents the probl
Externí odkaz:
https://doaj.org/article/3a49d4c9de4e43f8b19c669d84cf2d44