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Benefits resulting from the implementation of the corporate social responsibility

100%
Zwierzchowska M.
Central European Review of Economics & Finance
|
2017
|
issue Vol. 21, No 5
59-74
EN
The paper presents benefits resulting from the implementation of the Corporate Social Responsibility by observing guidelines included in ISO 26000:2010 standard according to the studies carried out by the Association Responsible Business Forum and KPMG an audit and advisory company. We presented the methodology of the studies undertaken by the organization mentioned above which analyzed the condition of the CSR in Poland. The same studies are carried out every year and special reports are drawn up based on their results which are described in detail together with a commentary comparing the current state of affairs with the previous year. The results of these measurements allow to check whether the CSR idea becomes more popular and more frequently applied and whether it brings measurable benefits both to the companies and their surroundings.(original abstract)
2
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Electoral Processes Digitalization : Trends and Prospects for Ukraine Based on the European Union Countries Experience

100%
Redchyts O.
Reality of Politics
|
2022
|
issue 19
78-90
EN
The article purpose is to study digitalization of certain phases of Ukraine electoral processes, taking into account the European Union experience. The research design consists in a comparative analysis of electoral processes digitalization and its legislative provision. The article describes the legal field of EU electoral processes. The recommendations of the Council of Europe on e-voting standards are considered. The role of the administrator of the Ukraine State Voter Register is considered. The phases of electoral processes that require gradual digitalization are given. Scientific novelty of the study is to use a comparative approach in studying the electoral law of the EU and Ukraine. The research field is limited to the electoral law of the EU and Ukraine. The practical effects of the study make it possible to identify the advantages and disadvantages of digitalizing the phase of the electoral process. The scientific novelty of the study conducted in this article is to study the digital transformation restrictions at individual stages of electoral processes. The fundamental provisions in Ukrainian legislation on digitalization of electoral processes are determined. The article summarizes that the widespread means of electoral processes digitalization is the formation and updating of the voters registers and conducting their statistics. The author revealed that electoral processes digitalization has a fragmentary character in the EU countries, since the legal field in providing cyber security requires continuous improvement.
3

Rachunki narodowe - kierunki rozwoju w świetle rewizji standardów międzynarodowych (ESA 2010)

84%
Jeznach M., Leszczyńska-Luberek O.
Wiadomości Statystyczne. The Polish Statistician
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2013
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issue nr 5
1-21
XX
W artykule pokazano w sposób syntetyczny polski system rachunków narodowych, jego rolę w statystyce publicznej, a na tym tle - cele, możliwości i ograniczenia systemu rachunków narodowych. Przedstawiono w nim stan obecny oraz główne kierunki rozwoju badań w dziedzinie rachunków narodowych na najbliższe lata, wyznaczane przez wdrażanie i stosowanie nowych standardów i metodologii (System of National Accounts - SNA 2008, European System of Accounts - ESA 2010), stałe rozwijanie zaplecza informacyjnego na potrzeby analiz społeczno-gospodarczych oraz śledzenie rozwoju nowych inicjatyw badawczych i zjawisk, w kraju i na forum światowym. (fragment tekstu)
EN
Experiences of measures developed in accordance with the methodology of the national accounts confirm the advantages of this system. They show also a need for further analysis ofother complementary indicators, in addition to GDP, in particular, describing the development of social and life quality indicators. This paper presents the Polish national account system and its role in official statistics, and against this background - goals, capabilities and limitations of the system. The Authors present its current situation and the main directions of research in the coming years, determined by the implementation and application of new standards and methodologies (SNA 2008, ESA 2010), the continued development of an information base for the socio-economic analyses as well as monitoring new research initiatives and events at home and on the global scene. (original abstract)
4
Content available remote

Dokumenty normalizacyjne w Internecie

84%
Matysek A.
Przegląd Biblioteczny
|
2013
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vol. 81
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issue 3
311-325
EN
Objective - Traditional printed catalogs of standards are being replaced by databases. The author discusses search options available in the online databases of standards and attempts to evaluate their usability. Research method - The following databases were included in the research: Polish - PKN, eNormy.pl, European - CEN, CENELEC, ETSI and international - ISO, IEC. The usability of their search tools was evaluated on the basis of the analysis of their interfaces and methods they used for the display of search results. The comparison of the results of the analysis allowed the author to point the most friendly and useful tools. Results/Conclusions - Databases of standards, despite their advanced search options and possibilities of instant updates, have one very significant drawback - each standard organization provides information only on the standards published by that organization.
PL
Teza/cel artykułu - Tradycyjne drukowane katalogi dokumentów normalizacyjnych są wycofywane i zastępowane bazami danych. Celem artykułu jest przedstawienie możliwości wyszukiwania informacji o dokumentach normalizacyjnych w bazach danych dostępnych w Internecie oraz ocena funkcjonalności tych baz. Metody badań - Do badania wybrano bazy danych dostępne w portalach krajowych (PKN, enormy.pl), europejskich (CEN, CENELEC, ETSI) i międzynarodowych (ISO, IEC) organizacji normalizacyjnych. Funkcjonalność ich narzędzi wyszukiwawczych oceniono na podstawie przeglądu i analizy interfejsów tych baz oraz zastosowanych w nich metod prezentacji wyników wyszukiwania. Wyniki analizy poddano porównaniu, które pozwoliło wskazać narzędzia najbardziej funkcjonalne. Najważniejsze wyniki/wnioski - Bazy danych zawierające dane o dokumentach normalizacyjnych, mimo znacznej przewagi możliwości wyszukiwawczych i aktualności danych nad drukowanymi katalogami, mają także istotną wadę: każda organizacja udostępnia informacje wyłącznie o własnych dokumentach normalizacyjnych.
5
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Content available

Impact of the Accounting Standards Applied on the Assessment of the Financial Situation of a Company from the Mining Sector

84%
Wierzbięta M.
Central European Review of Economics & Finance
|
2018
|
issue Vol. 28, No 6
25-38
EN
The discrepancies between the Polish balance sheet law and the International Financial Reporting Standards (IFRS) with regard to the recognition and presentation of economic events may in some cases have a significant impact on the financial data of the entities applying selected standards. Having regard to the Polish legal system, which imposes the obligation to apply IFRS on listed entities, at the same time excluding this possibility for other entities, it is interesting to attempt to verify the potential comparability of specific companies with a similar profile, operating in the same industry. The aim of the paper is to identify and assess the impact of the accounting standards applied on the key financial ratios and data of an entity operating in the mining industry. The research method used in the paper is financial analysis. The data used for the analyses cover the years 2007-2015. (original abstract)
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