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EN
New national and international societies that examine sports have been created and developed in Europe as well as on other continents. These societies, which examine the complex phenomena, issues, and questions concerning sports as seen from the different scientific points of view, are rooted in two main research directions: the natural sciences on the one hand, and the social sciences on the other. The authors of the paper point to the significant and ongoing development of the social sciences of sport. In particular, the authors discuss the development of the sociology of sport, philosophy of sport, psychology of sport, pedagogy of sport, history of physical culture, sports and Olympics, the organization and management of sport, social and cultural foundations of tourism and recreation, social relationships associated with sports training and tactics, as well as the humanistic theories of Eastern martial arts. The authors have listed several national, continental, and international scientific organizations that unite representatives of the aforementioned disciplines. However, the authors’ main focus is on theoretical and organizational assumptions of the International Society for the Social Sciences of Sport, an organization founded in 2009. The society’s main objectives are to unite the particular social sciences of sport in one organized and scientific body (while maintaining the existing differences between the sciences); to enable the annual debate and exchange of views on the substantive and methodological matters; as well as to provide joint scientific publications connected with common work of the group and with the journal Physical Culture and Sport. Studies and Research. The authors discuss the research and publishing activities of the Polish Society for Social Sciences of Sport, introducing the organization as an example of any future organization that could cooperate with the International Society for the Social Sciences of Sport.
EN
Previous studies show that processes related to traditional pretests to prove the perfect fulfillment of assumptions in comparison means tests lead to severe alterations in the overall Type I error probability and power. These problems seem to be overcome when pretests based on an equivalence approach are used. The paper proposes a lack of fit tests based on equivalence to pretest normality on homoscedastic samples with measurable departures from normality. The Type I error probability and power produced by this equivalence pretest are compared with two traditional goodness of fit pretests and with the direct use of the t-Student and Wilcoxon test of means comparison. Furthermore, since the irrelevance limit for the lack of fit test is an arbitrary value, we propose a non-subjective methodology to find it. Results show that this proposed equivalence test controls the overall Type I Error Probability and produces adequate power; therefore, its use is recommended.
EN
The very description of the „starting point” needs plenty of explanations, let alone its choice for a given science. Whereas „articulation and choice of a starting point (…) is already taking a position respecting a given subject and determining the direction of further dealing”27. You cannot avoid taking a position, because in order to practice any science, a way of dealing should be taken. Stating point is a place that in a way impinges on the further scientific work, on achieving its goal, so each researcher has to define it (more or less directly). We tried to show in this article that each research, each scientific action has its starting point – even if we verbally define it differently (beginning, basic sentences, starting line, genesis…).
PL
W artykule przedstawiono wyniki badania poświęconego raportowaniu na temat założeń, osądów i szacunków w sprawozdaniach finansowych spółek wchodzących w skład indeksu WIG-20. Celem badania była analiza sposobu i zakresu prezentacji informacji w rocznych sprawozdaniach finansowych. W ramach badania analizie poddano miejsce prezentacji informacji, zawartość wstępnej informacji o oszacowaniach i osądach oraz zakres i jakość prezentowanej informacji na temat zidentyfikowanych obszarów osądów i szacunków w sprawozdaniach finansowych. Z przeprowadzonego badania wynika, że we wszystkich przeanalizowanych sprawozdaniach finansowych uwzględniono informacje na temat szacunków oraz osądów przyjmowanych na potrzeby ich sporządzenia. Spółki prezentują bardzo ogólne i podobne wstępne informacje na temat szacunków i osądów. Podobne obszary są uznawane za szczególnie podlegające osądom i szacunkom przez większość spółek, jednak są one wyodrębniane w sprawozdaniach finansowych z różną szczegółowością. Opisy zidentyfikowanych obszarów osądów i szacunków prezentowane przez spółki są zróżnicowane – zarówno pod względem objętości, jak i jakości.
EN
The article presents the results of the research devoted to reporting on accounting estimates, assumptions and discretionary judgements in financial statements by public companies listed on Warsaw Stock Exchange. The aim of the research was the analysis of the scope and content of disclosures in consolidated annual reports. The analysis included the place of presentation of information, the contents of the preliminary information on the estimates and judgments and the scope and quality of the presented information on identified areas of judgments and estimates in the financial statements. The results of the research indicate that all financial reports included information on the estimates and judgments made for the purpose of the their preparation. Companies present a very general and similar preliminary information on estimates and judgments. Similar areas are considered particularly subject to judgments and estimates by the majority of companies, however, they presented in more detail by some companies than the others. Descriptions of the identified areas of judgments and estimates presented by the company are diverse – both in terms of scope and quality.
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