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Utrata wartości aktywów jako odzwierciedlenie ryzyka prowadzenia działalności gospodarczej – problem ujawniania informacji w sprawozdaniu finansowym

100%
Trzpioła K.
Zarządzanie i Finanse
|
2012
|
vol. 1
|
issue 1
163-174
EN
The article presents criticism of how disclosure of impairment of assets in the financial statements. Decrease the value of the controlled resource property can be a reflection of the risks of economic activities in each industry and enterprise. On the basis of an analysis of the financial statements of the author illustrates the shortcomings of existing practice.
2

Metodologicheskie problemyi uchyota obestseneniya osnovnyih sredstv

75%
Rura O. V.
Mekhanizm Rehuluvannya Economiky
|
2013
|
vol. 2 (60)
79-87
EN
In response to the financial crisis, unstable political and economic situation, the actual cost price of fixed assets does not necessarily reflect their real value. Financial accounting procedure, which takes place on the date of reporting and is designed to reflect the impairment of fixed assets at the balance sheet date, is reduced (recovery) utility. The main problems associated with its application in Ukraine are: calculation of recoverable amount; choice of discount rate; distribution of the amount of impairment loss between the assets group, generating cash flow. The testing procedure for the depreciation of assets is complex, requires more work and special knowledge. Many of the indicators are based on subjective evaluations and professional judgment, which can lead to errors and abuse reporting. Overcoming these problems must be based on an integrated problem solving organizational, methodological and methodical nature.
3

‘I Have Won, and I Want to Share It’: The Ways Female Skiers Use Facebook as a Communication Tool

75%
MACKOVÁ V., TURKOVÁ K.
Communication Today
|
2019
|
vol. 10
|
issue 1
93–109
EN
The study examines the presence of female skiers, with and without a disability, on the social media platform Facebook. It focuses on Czech and foreign athletes and discusses their posts, as well as promotional and commercial content published on their official Facebook pages. The study is based on a quantitative and qualitative analysis of the published content (i.e. texts, photos and videos, links, hashtags), taking into consideration fans’ reactions posted on the official Facebook pages of the selected athletes. Personal Facebook pages of four female athletes are reflected on. These athletes were successful at the World Championships in 2017. To provide consistency, all of the selected athletes are skiers (Tereza Kmochová – the Czech hearing impaired alpine skier, Šárka Strachová – the Czech alpine skier, Henrieta Farkašová – the Slovak visually impaired alpine skier and Mikaela Shiffrin – the American champion in alpine skiing). Three key research questions are posed: How the female skiers in question use their official Facebook pages for communication, promotional and commercial purposes? What are the similarities and differences present in Facebook communication of the female athletes with and without a disability? What are the similarities and differences in Facebook communication of these Czech and foreign skiers? The results prove, for example, that the ablebodied athletes post significantly more content on their official Facebook pages than the athletes with the aforementioned disabilities. Moreover, Tereza Kmochová who also participates in standard competitions tends to post more promotional content than Henrieta Farkašová who competes only in para alpine skiing.
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