Kapitały własne stanowią jedną z najważniejszych informacji finansowych dla różnych grup interesariuszy. Głównym celem niniejszego opracowania było przeprowadzenie analizy porównawczej zawartości merytorycznej sprawozdania ze zmian w kapitale własnym sporządzonego według międzynarodowych standardów sprawozdawczości finansowej i polskiej ustawy o rachunkowości oraz przeprowadzeniu praktycznej analizy tego sprawozdania.
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Equity is one of the most important financial information for different groups of stakeholders. Indisputably accounts are a basic source of information on equity. However, the different terms used in the world, also in Poland, accounting standards allow for significantly differing presentation of information about equity. It primarily concerns the recognition and measurement of the individual components of equity. This in turn has a significant impact on the quality and usefulness of this information, especially for the most important groups of stakeholders, which are the investors. To draw attention also needs the fact that the information presented is not sufficiently precise and not sufficient.
Book review of Witold Wolman (2021). The dignity of a child as an anthropological-pedagogical category. Original Title: Godność dziecka jako kategoria antropologiczno-pedagogiczna.
W artykule zostały przedstawione warunki rekapitalizacji banków w polskim systemie bankowym poprzez mechanizm zysków zatrzymanych. Znaczenie zysków zatrzymanych dla przyrostu funduszy własnych ustalone zostało na podstawie danych o podziale zysków w polskim sektorze bankowym oraz dynamiki funduszy własnych. W badanym okresie można stwierdzić, że przeważająca część zysków sektora bankowego była przeznaczona na dokapitalizowanie i tym samym zwiększała bazę kapitałową banków. Tylko nieliczne banki prowadziły politykę wypłat większości zysków w formie dywidendy. Można też stwierdzić, że w relatywnie niewielkim zakresie proces rekapitalizacji był finansowany ze środków publicznych w ramach działalności Bankowego Funduszu Gwarancyjnego.
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The article presents the conditions of the recapitalization of the banks in the Polish banking system. The main source of increasing own funds were retained earnings. The importance of retained earnings has been determined on the basis of data on the distribution of profits in the Polish banking sector and the dynamics of own funds. In the analyzed period, it can be said that most of the profits of the banking sector was dedicated to recapitalization. In individual cases occurred complete cessation of payment of dividends. To the relatively small extent the recapitalization process was financed from public funds.
The article asserts the need for organizations to adopt intentional and transformative Global Inclusion, Diversity, Belonging, Equity, and Access (GIDBEA) practices, to ensure their future readiness. The research developed reaffirms the benefits of GIDBEA strategies in identifying gap areas and navigating crises, by providing insights on how to successfully embed a ‘new different’ GIDBEA strategy into organizational frameworks. By drawing trends across the 2020-2021 COVID-19 pandemic and other previous health and economic crises, it is indicated what is described as the “normality of disruption” and the need to move away from the idea of a ‘new normal’ to a new different. The new different acknowledges that the ‘normal’ or the status quo was often challenging for many. The impact and importance of the disruptions that individuals, communities, nations, etc., all have and will face together, is also recognized. The new different emphasizes organizational transformation through co-creation, sustainability, adaptivity, resilience, and design thinking. By implementing a design thinking model, GIDBEA proactively engages mistakes while promoting innovation through dissent and disruption. As a result, disruptions are not considered episodic crises but as recurring, expected, and presenting opportunities. Furthermore, it is argued that GIDBEA expertise is essential for remaining agile, innovative, and providing strategic organizational architecture to prepare and innovate for these disruptions. However, it is necessary to consider that GIDBEA practice can be limited due to the failure of organizations and leaders to frame it as an asset and develop strategic plans to leverage it in the same way they do other critical functional business units. Therefore, unless prioritized and conducted intentionally, GIDBEA work will not achieve its promised bonuses and transformative potential. The article offers readers insights and tools to assess existing GIDBEA within their organization. Using metaphors of “construction” and “architecture,” it illustrates how reimaging organizational architectures and constructing initiatives focused on GIDBEA are fundamental to resiliency, organizational sustainability, and the ability to thrive through shifting landscapes.
The aim of the paper is to provide further insights into the mechanisms contributing to the integration of immigrants in higher education. Recent immigration waves into Europe place pressure on European communities; However, mass immigration is only expected to increase. The immigrants’ influence on their host countries depends on their economic performance and how well they adapt. In this regard education serves as a key component towards successful integration. As European higher education transforms the influence of these reforms on the participation rates of immigrants is of relevance. A comparison between the participation rates of immigrants following the Europeanization of the Scandinavian higher education system provides interesting insights to these issues.
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