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Analiza porównawcza wybranych metod pomiaru i wyceny kapitału intelektualnego

100%
Fijałkowska J.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 3
415-525
EN
In order to effectively manage the intellectual capital it is necessary to measure it. The purpose of this paper is to present selected measurements used to determine the value of intellectual capital: their characteristics and calculation algorithm. Additionally, this article assesses the methods of measurement, together with their advantages and weak-nesses and the possibility of their implementation.
2
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Bodźce dla kreowania informacji finansowo-księgowej a zasady etyczne w rachunkowości

100%
Fijałkowska J.
Studia Ekonomiczne
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2014
|
vol. 180 cz 2
86-87
EN
Ethics is an essential factor in the proper exercise of the accounting profession, it determines the security of transactions and the stability of the economy. This article aims to outline the unethical behavior in accounting and examine the motives and incentives to manipulate financial and accounting data. It focuses also on the presentation of fundamental ethical principles of accounting.
3
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CSR REPORTING AND XBRL STANDARD ALIGNMENT DECISIVE FOR THE FUTURE OF FINANCE AND ACCOUNTING

100%
Fijałkowska J.
Acta Universitatis Lodziensis. Folia Oeconomica
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2014
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vol. 2
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issue 300
PL
W artykule tym skoncentrowano się na powszechnym dziś trendzie publikowania satelitarnego raportu CSR oraz możliwości włączenia go do systemu XBRL i przyjęto, że jest to kluczowe zagadnienie dla przyszłości systemu finansów i rachunkowości. Opracowanie to przyczynia się do bardziej szczegółowego zrozumienia istoty raportowania CSR oraz zaprezentowania standardu XBRL jako użytecznego narzędzia systemu raportowania przedsiębiorstw. W artykule podkreślono wykorzystanie ICT na przykładzie taksonomii XBRL.
EN
This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive for the future of finance and accounting. The necessity of a practical alignment of business with ICT is underlined. This work contributes to a more detailed understanding of the essence of CSR reporting and presentation of XBRL standard as the useful tool of reporting system. It underlines utilization of information and communication technology advances on the example of XBRL taxonomy.
4

Value Added Intellectual Coefficient (VAIC™) as a Tool of Performance Measurement

100%
Fijałkowska J.
Przedsiębiorczość i Zarządzanie
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2014
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vol. 15
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issue 1
129-140
EN
Measurement of the performance of organization is crucial for proper economic decisions. Traditionally, it was focused mainly on financial indicators, that in the Information and Knowledge Era are no longer sufficient and do not reflect in a transparent, complete and cohesive way the multi-dimensional outcomes of business units activities. With the increase of knowledge and other intangibles as the sources of competitive advantage and future viabilities of business units, the performance measurement process must be enlarged by new approaches and new indicators. This aim of this article is to outline the evolution of the concept of measuring the companies’ performance and to present one of the methods for evaluation of enterprises’ performance - VAIC ™ - which by the definition of its author should satisfy the requirements of the New Economy [Pulic 2000, pp. 702-771]. This article focuses on highlighting the characteristics of this method and the algorithm of its calculation. It also attempts to assess the VAIC™ method, indicating its validity and usefulness. The practical example of VAIC™ calculation and interpretation in Polish media sector companies is used, covering the period of analysis of 2007-2011.
5

Integrated reporting as a cross-border communication tool for business - a fad or a sign of times?

63%
Fijałkowska J., Sobczyk M.
Journal of Intercultural Management
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2013
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vol. 5
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issue 4
35-47
EN
A model of business communication currently used by companies, based on the financial statements and a number of satellite different themed reports, turns out to be unsatisfying towards high stakeholders’ demands for information. Stakeholders expect environmental, social and corporate governance indicators enclosed in the financial and non-financial information, in a form that provides a complete, consistent, clear, comparable and reliable picture of the corporates’ achievements. Therefore, in this article we analyze whether the Integrated Report (IR) could become a cross-border communication tool of business, which would satisfy the internal and external global environment needs. For this purpose, in the light of the differences in understanding of business responsibility for society between countries on each side of the Atlantic, the “pros” and “cons” of Integrated Reports are considered and the willingness of the business environment on this new form of communication is examined.
6
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Sprawozdawczość działań w ramach społecznej odpowiedzialności wyzwaniem dla polskich przedsiębiorstw

63%
Sobczyk M., Fijałkowska J.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 3
141-151
EN
The recent changes occurring in growing importance of CSR (Corporate Social Responsibility) gave rise to the need to revise the social and environmental reporting issues. This article aims at underlining the necessity of the proper CSR communication as well as accounting standards setters approach to that topic. It also reviews existing guidelines and recommendations to CSR information publishing and indicates challenges facing Polish companies in that field.
7
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Corporate Social Responsibility and Intellectual Capital Interaction and Voluntary Disclosure

63%
Sułkowski Ł., Fijałkowska J.
Studia Ekonomiczne
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2013
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vol. 150
60-75
EN
The purpose of this article is to analyze the relationship between the concept of intellectual capital (IC) and the idea of corporate social responsibility (CSR). The common theoretical background of both approaches and their mutual influence was underlined. The necessity of convergence of these two concepts by the inclusion of information on IC to CSR report in order to create one integrated set of information was emphasized.
8
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Voluntary Disclosure and Relational Connectivity – The Case of the Polish Bond Market

45%
Hadro D., Pauka M., Gemra K., Okoń S., Fijałkowska J.
Journal of Banking and Financial Economics
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2022
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issue 2(18)
30-48
EN
The purpose of our research is to evaluate the voluntary disclosure strategy and effective communication between issuers and investors on the Polish bond market Catalyst. We conducted a questionnaire among issuers on the Catalyst. To evaluate the data and find answers to the research questions, we used the Qualitative Comparative Analysis. As our analysis shows that management board engagement seems crucial for effective communication, we claim that in relatively smaller capital markets, personal engagement of board members in preparing voluntary disclosure should be considered a proxy of a high disclosure strategy quality. We prove that companies use dialogue with investors in private rather than in public to understand their communication expectations. This finding indicates the essential limitations of previous research evaluating relational connectivity through social media. We point out the existence of many paths to achieve a high level of companies’ perception of investors’ voluntary disclosure needs and companies’ relational connectivity regarding voluntary disclosure. We developed a new approach to measuring relational connectivity, which can be successfully applied to other markets and stock exchanges, allowing verification of previous findings and the development of a new approach to conducting research. We claim that it is necessary to put more pressure on the management board’s engagement in preparing the financial report as it is crucial for understanding investors’ voluntary disclosure needs. Our conclusions question the growing societal pressure on engaging in activity in social media as a key concept of effective communication.
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