Search results

1

ADVANTAGES AND DISADVANTAGES OF FUNCTIONS OF FINANCIAL AND ACCOUNTING SYSTEMS USED IN ACCOUNTANCY

100%

Świeboda W.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2016

|

issue 1

63-72

EN

The need of collecting information about business units grows together with economic progress. Accounting is the source of this data without which no company would be able to conduct business activity. The data is considered to be the business language home and abroad, because it represents all the financial results by means of figures. The financial and accounting systems are being progressively introduced together with regulations aimed at making an accountant’s job easier. The systems available on the market vary from very simple ones built upon Excel spreadsheets, more advanced systems for small and medium sized enterprises developed by COMARCH-CDN (OPTIMA), Matrix.pl (Symfonia@) or InsERT (Rewior), to the most complex such as SAP, BAAN or IFS. As nowadays computers’ hard drives are used for keeping, registering and evidencing financial record , tax declarations may be transferred directly to appropriate tax offices without the need for an accountant to leave his or her desk, and import and export of documents can be easily monitored. The electronic systems allow easy and fast access to archival information, easy correction of implemented data and offer a big amount of reminders and tips on how to deal with mistakes in accounting documents.

2

Dane, informacje i wiedza w łańcuchu dostaw

100%

Szymczak M.

Ekonomista

|

2015

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issue 2

225-241

PL

Przedmiotem rozważań w artykule są przepływy informacyjne w łańcuchach dostaw, tzn. przepływy danych, informacji i wiedzy. Celem artykułu jest charakterystyka potrzeb przedsiębiorstw w zakresie danych, informacji i wiedzy, a także empiryczna analiza sposobów i uwarunkowań przetwarzania danych oraz tworzenia i rozwijania wiedzy w łańcuchach dostaw. Analiza oparta jest na wynikach badań ankietowych wśród przedsiębiorstw przeprowadzonych w 2012 r. Autor zwraca szczególną uwagę na kluczowe obszary analizy danych, podporządkowanie przetwarzania danych relacjom biznesowym, sposoby tworzenia i rozwijania wiedzy oraz zasadnicze działania przedsiębiorstw w tym zakresie. Zwraca także uwagę na poziom dojrzałości łańcucha dostaw, w którym funkcjonują badane przedsiębiorstwa.

EN

The paper discusses information fl ows within the supply chains, including the fl ows of data, information, and knowledge. The aim of the paper is to characterize the demand of enterprises with respect to data, information, and knowledge, as well as to analyze the ways and conditions of data processing and know-how development in the supply chains. The empirical analysis is based on the results of a survey made among enterprises in 2012. Special attention is devoted to the key areas of data analysis, subordination of data processing to business relations, creating and developing of knowledge, and the main actions taken by enterprises in this respect. The author also admits the role of the maturity of the supply chain in which the enterprise is functioning.

RU

Предметом рассуждений автора статьи являются информационные трансферты в цепях поставок, так называемые трансферты данных, информации и знаний. Автор характеризует потребности предприятий в области данных, информации и знаний, а также проводит эмпирический анализ способов и обусловленностей обработки данных и создания и развития знаний в цепи поставок. Анализ опирается на результаты анкетных исследований среди предприятий, проведенных в 2012 г. Особое внимание уделяется ключевым сферам анализа данных, зависимости обработки данных от ситуации в бизнесе, способам создания и развития знаний, а также главным направлениям действий предприятий в этой области. Автор обращает также внимание на уровень зрелости цепи поставок, в которой функционируют исследуемые предприятия.

3

XIX Warsztaty Metodologiczne im. Profesora Stefana Mynarskiego pt. „Wielowymiarowość i złożoność danych marketingowych. Wyzwania analityczne”, 11 maja 2015, Wrocław

100%

Stanimir A.

Econometrics. Ekonometria. Advances in Applied Data Analytics

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2015

|

issue 2 (48)

131-134

PL

11 maja odbyły się XIX Warsztaty Metodologiczne im. Profesora Stefana Mynarskiego pt. „Wielowymiarowość i złożoność danych marketingowych. Wyzwania analityczne”. Organizatorem konferencji były Katedra Ekonometrii oraz Katedra Badań Marketingowych Uniwersytetu Ekonomicznego we Wrocławiu. Patronat nad tegoroczną edycją Warsztatów Metodologicznych objął TAURON Dystrybucja Spółka Akcyjna.

4

Visualisation of Intangible Data of the Cultural Heritage in Field Research and Hermeneutic Analysis

88%

Murín I.

Ethnologia Actualis

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2014

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vol. 14

|

issue 1

60-77

EN

Ethnology and cultural anthropology are characterized by the field research and ethnographic collection of material. Recording and transcription seem to be issues of ethnoscience that have already been resolved many years ago. The relevance of their use in science, e.g. by intercultural comparison,was getting lost with the use of more illustrative and available photo and film recording. Later on, the complicated schemes of interpretation of the empirical knowledge were a burden for the disciplines themselves; they were literally overloaded by sign systems. The issues have been methodologically addressed by resignation to the descriptive documentation. This paper is pointed at the methodological discourse of the visual documentation, visual data analysis and interpretation in research of the cultural heritage.

5

The potential benefits of Business Analytics in the sector of financial services

88%

Kulakova Y.

Zeszyty Studenckie Wydziału Ekonomicznego „Nasze Studia”

|

2015

|

issue 7

32-40

EN

Modern digital world has raised many obstacles along with advantages for business processes. Data generated by humanity every day is called now as Big Data, thanks to enormous amount and complexity of types. In today's reality of vast amounts of various types of data, it is important for enterprises to be able to deal with it in a most effective way. For financial services providers, decisions which are based on data rather than intuition can lead to many business benefits such as increasing awareness, boosting customer loyalty, diminishing fraudulence and gaining competitive advantage. Business analytics as complex process of data utilization can help financial services providers to address many challenges and reveal previously unknown insights. Rapid development of IT and consumerization of Internet can facilitate business processes as never before. Cost, complexity and availability of new technologies are playing crucial role in modern business world. In our days, business analytics techniques become more and more affordable even for small or middle size enterprises. Thus, contemporary analytics tools are deserve to be a key element of management process

6

The Powers of the Supervisory Body in the GDPR as a Basis for Shaping the Practices of Personal Data Processing

88%

Hajduk P.

Review of European and Comparative Law

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2021

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vol. 45

|

issue 2

57-75

EN

The purpose of this article is to analyse the competences of the supervisory authority provided for in the General Data Protection Regulation (GDPR) as a tool to shape the practice of personal data processing. This article verifies the thesis that the status of the supervisory authority formed in the GDPR, taking into account the authority’s independence, makes it possible to exercise the authority thoroughly, which is the basis for shaping personal data processing practice. Supervisory authorities have a wide range of powers to carry out the duties assigned to them. This is guaranteed by their independence. The exercise of powers resonates with all entities that fall under the jurisdiction of those authorities. The decisions of the authorities become the subject of interest of both the literature and personal data administrators. The powers connected with imposing administrative penalties might play a particular role. Their imposition causes that entities which are in similar circumstances may expect to be subject to the same penalties. In order to avoid this situation, they tend to adapt their practices to the model adopted in the decision. Opinions and recommendations, as well as codes of conduct approved by the supervisory authorities for particular sectors, which are a benchmark for administrators in those sectors, play an important preventive role.

7

Perception of Data from the Ecological Activities of Companies Using Innovative Communication Tools

88%

Kubovics M., Zaušková A., Ščepková S.

Communication Today

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2021

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vol. 12

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issue 2

84-99

EN

By increasing the diversity of data from the evolving rebirth of societies to become greener, a need to simplify perception has been created, especially in the area of interactive data visualisation, which helps the user with data interpretation. Therefore, it is important to clarify the main factors of perception and predisposition to effective and clear perception of data. The interconnection of data visualisation, environmental activities and communication tools reinforces the fact that the groundswell is a leading innovative element that needs to be taken into account for the complexity of research. The authors analyse the research of domestic and foreign experts so far, summarise the findings as an ideal basis for their subsequent research and supplementation of expertise across the spectrum in the field of data perception, environmental activities of companies and largely innovative communication tools. They also deal with previous research in the field of effective data perception, environmental activities of companies and the resulting data packages. The study uses balanced methods of qualitative and quantitative research. Qualitative methods are in the form of analysis of the content of previously collected texts and documents, which is unstructured and has an emergent relationship between theory and research. It is also a well-established semantic analysis of conceptual expressions. Within the quantitative methods, representation is in the form of evaluation of the authors’ own survey carried out in Slovak business entities. The dependence between the variables is tested using Cramer’s V. The main goal of the study is to present a proposal for a methodology for displaying data from the environmental activities of businesses using innovative communication tools. Extensive research in the field of data visualisation and findings are formulated into conclusions in order to achieve a professional discussion on the issue. The added value of a scientific study is mainly in the clarification of specific and measurable data resulting in an effective display within the visualisation.

8

Mediatisation, Digitisation and Datafication: The Role of the Social in Contemporary Data Capitalism

88%

Bolin G.

Central European Journal of Communication

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2023

|

vol. 16

|

issue 1(33)

7-18

EN

This article discusses the relations between mediatisation and datafication, and how the process of datafication has integrated several diverse value forms in complex interrelations. The first section outlines the rise of datafication in the wake of the technological development of digitisation in combination with new business models of the media and communications industries, leading to a tighter integration between these and other sectors of society. The second accounts for how this development paves way for certain specific value forms that result from this integrative process, and how the interrelation between value forms introduces a shift in the valuation processes of late modern data capitalism, where the social takes a prominent position. The final section discusses the relationship between datafication and mediatisation. The argument is that although datafication introduces a new phase in the mediatisation process, the former also extends beyond the latter.

9

The barriers and benefits of implementing cloud computing in economic organizations

88%

Kobis P., Chmielarz G.

Informatyka Ekonomiczna

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2017

|

issue 3(45)

66-79

EN

Information management in all types of organizations is nowadays directly connected with IT technologies implementation. Enterprises presently operating in global economy conditions are forced to take actions that increase their competitiveness and decrease the cost related to financing secondary activities, among others the functioning of IT departments. The dynamic development of cloud computing and services available in this model now constitutes an alternative for processing, storing and distributing information. The article presents selected aspects of the current stage of cloud computing development, possibilities of applying its services in economic organizations, with a particular consideration of the barriers and benefits that influence its implementation. Research concerning these features has been presented with the use of a new model of information management in enterprises in Poland and thorought the world

10

Statistické listy trestní soudů: Ověření jejich spolehlivosti

88%

Vanča T., Drápal J.

Česká kriminologie (Czech Criminology)

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2021

|

vol. 6

|

issue 1-2

1-24

EN

This paper examines criminal court data collected by the Czech courts and the Ministry of Justice, including information about proceedings, decisions, offenses, offenders, and sanctions. First, the dataset’s composition, historical development, advantages and disadvantages are discussed to elucidate the purposes for which the data can be used. The next part of the paper presents the verification results of this dataset. A representative sample of 444 offenders was selected and the court decisions for these cases were then requested and compared with the criminal court data. For most of the variables, the criminal court dataset matched the information in the court decision s. Systemic problems (especially regarding prior convictions) were only detected in a small number of variables. Finally, the study’s implications for the public, researchers and the Czech Ministry of Justice are discussed.

11

The concept of evidence obtained from electronic correspondence

88%

Rogalski M.

Ius Novum

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2023

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vol. 17

|

issue 4 ENG

1-14

PL

This article addresses cross-border cooperation between Polish law enforcement authorities and those of other European Union Member States in obtaining electronic evidence in criminal matters. It discusses provisions such as Article 589g § 1, Article 589l § 1, Article 589w § 4, and Article 589ze § 10 of the Code of Criminal Procedure (CCP), focusing on defining electronic evidence. Currently, there are no legal definitions for these terms. The article posits that the existing definitions of electronic evidence are imprecise and lead to interpretational doubts. Therefore, it is crucial to organise the conceptual framework in the CCP by creating new definitions or clarifying existing ones. The analysis incorporates the provisions of Regulation (EU) 2023/1543 of the European Parliament and of the Council of 12 July 2023 on European Production Orders and European Preservation Orders for electronic evidence in criminalproceedings and the execution of custodial sentences following criminal proceedings.

12

Using the Mass Observation Project: A Case Study in the Practice of Reusing Data

88%

Courage F.

|

2019

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vol. 15

|

issue 1

32-40

EN

Mass Observation was founded in 1937 to collect subjective, qualitative data on everyday life in Britain, and has continued to record the ordinary and the everyday ever since. Mass Observation’s purpose has always been to make the data it collects available to a range of disciplines to apply their own methodological approaches upon, resulting in data that can be reused within different projects and disciplines. This paper will use Mass Observation as a case study to illustrate how a sociological shift in attitude towards subjective data has played out in the use of a dataset traditionally viewed as a historical archive. I will review how the data itself is used to define and design methods of analysis, examining the epistemological implications of this approach to research design and the new dimension to the researcher-data subject relationship that is introduced. I will conclude by suggesting that research using Mass Observation exemplifies the methodological opportunities and insights that can be gained by adopting a broader, multi-disciplinary research approach to reusing data.

13

Management Information in Administration Systems

75%

Ostrowska T.

Foundations of Management

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2009

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vol. 1

|

issue 2

95-110

EN

Management information is the basis for decision making. The essential meaning of the management information is noticed in the administrative systems, through the analysis of the character and usefulness of the management information, as legal information that is published in the form of internal and external legal acts. Specification of the legal acts, connected with the activities of the administrative unit, requires undertaking of certain methodology of the conduct. Process approach, based on the specification of the processes realized in the administrative unit and related legal acts, is suggested. Case study related to a faculty at the University is an example of the use of presented proposal.

14

Who are the Open Learners? A Comparative Study Profiling Non-Formal Users of Open Educational Resources

75%

Farrow R., de los Arcos B., Pitt R., Weller M.

European Journal of Open, Distance and E-Learning

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2015

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vol. 18

|

issue 2

49-73

EN

Open educational resources (OER) have been identified as having the potential to extend opportunities for learning to non-formal learners. However, little research has been conducted into the impact of OER on non-formal learners. This paper presents the results of a systematic survey of more than 3,000 users of open educational resources (OER). Data was collected between 2013 and 2014 on the demographics, attitudes and behaviours of users of three repositories. Questions included a particular focus on the behaviours of non-formal learners and the relationship between formal and non-formal study. Frequency analysis shows that there are marked differences in patterns of use, user profiles, attitudes towards OER, types of materials used and popularity of different subjects. The experience of using OER is fairly consistent across platforms in terms of satisfaction and impact on future behaviour. On the whole, non-formal learners surveyed were highly positive about their use of OER and believe they will continue to use them. With regards to this making formal study more likely some degree of polarization was observed: some believed formal study was now more likely, while others felt it made this less likely. On the whole, while non-formal learners are enthusiastic about using free and online resources, the language and concept of OER does not seem to be well understood in the groups surveyed. A range of findings relating to OER selection and use as well as differences between repositories are explored in the discussion.

15

Data Analytical Processing in Data Warehouses

75%

Rostek K.

Foundations of Management

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2010

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vol. 2

|

issue 1

99-116

EN

The article presents issues connected with processing information from data warehouses (the analytical enterprise databases) and two basic types of analytical data processing in data warehouse. The genesis, main definitions, scope of application and real examples from business implementations will be described for each type of analysis. There will be presented copyrighted method of knowledge discovering in databases, together with practical guidelines for its proper and effective use in the enterprise.

16

English Language Error Analysis of the Written Texts Produced by Ukrainian Learners: Data Collection

75%

Kotsyuk L. M.

Cognitive Studies

|

2015

|

issue 15

EN

English Language Error Analysis of the Written Texts Produced by Ukrainian Learners: Data CollectionRecently, the studies of second language acquisition have tended to focus on learners errors as they help to predict the difficulties involved in acquiring a second language. Thus, teachers can be made aware of the difficult areas to be encountered by the students and pay special attention and devote emphasis to them. The research goals of the article are to define what error analysis is and how it is important in L2 teaching process, to state the significance of corpus studies in identifying of different types of errors and mistakes, to provide the results of error analysis of the corpus of written texts produced by Ukrainian learners. In this article, major types of errors in English as a second language for Ukrainian students are mentioned.

17

Evidence-based HRM through analytics: Reducing the propensity of HRM to become a Cinderella

75%

Cassar V., Bezzina F.

Nauki o Zarządzaniu

|

2017

|

issue 4(33)

3-10

EN

HRM practitioners often struggle to adopt a strategic function in their organization. Borrowing from evidence-based management, this paper highlights the importance of data for enabling better HRM decision-making as irregular decision-making processes can lead to mistakes. Often managers lack the time to evaluate the data and/or have incomplete data. Unfortunately, studies indicate that HRM practices are still heavily based on popular knowledge, misconceptions and behavioural/strategic assumptions of ‘what should work best’. Yet increasingly literature concedes that HRM practices impact performance and the relationship is by and large universal, thus demanding improved decisions through the relevant use of data which has been discussed for many years. The paper addresses important points in HRM analytics and emphasises that this requires HR practitioners to develop three important skill sets: an understanding of data treatment and analysis, the use of IT and knowledge of other business areas since like other fields of management, HRM is evolving and needs to adapt to changes at work to become more strategically relevant.

18

Pomiar korupcji i jego ograniczenia

75%

Lewicka-Strzałecka A.

|

2018

|

vol. 21

|

issue 1

7-20

EN

This paper analyzes how corruption is measured and presents some doubts connected with various measurements. It starts by discussing the complex and unclear epistemic status of the concept of corruption. Then it briefly reviews the different types of data used to estimate levels of corruption. The next section examines major recognized indicators and indexes. Finally, some of their specific qualities are analyzed to show their limitations and the mistakes made by inappropriate use of these instruments.

PL

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19

Synergia badań społecznych, analiz statystycznych i nowych technologii – nowe możliwości i zastosowania

71%

Wais K.

Nauka i Szkolnictwo Wyższe

|

2013

|

issue 1(41)

203-216

EN

New technologies consistently and inevitably changing our reality. It also occurs due to increasing quantities of generated data and its new types. A large part of that data is a valuable product, suitable for use in analytical and research projects. Especially Internet technologies have great potential conducive to the development of social research. There are also developing widely available statistical and analytical tools. The problem that remains is the lack of highly qualified and interdisciplinary educated analysts and researchers. This applies particularly to those who freely combine IT and programming competences with analytical and statistical skills and with a deep, humanistic understanding of social problems. However, there are already examples of successful combination of new technology and statistical methods in the service of social studies, that have a huge potential in providing key data for the purpose of conducting innovative research and development of evidence-based policies.

PL

Nowe technologie w konsekwentny i nieunikniony sposób zmieniają otaczającą nas rzeczywistość. Następuje to również dzięki coraz większym ilościom generowanych danych i ich nowym rodzajom. Duża część z tych danych jest wartościowym produktem, nadającym się do wykorzystania w projektach analitycznych i badawczych. Ogromnym potencjałem sprzyjającym rozwojowi badań społecznych dysponują zwłaszcza technologie internetowe. Rozwijają się również szeroko dostępne narzędzia analityczno-statystyczne. Problemem pozostaje jednak brak wysoko wykwalifikowanych, interdyscyplinarnie wykształconych analityków i badaczy. Dotyczy to szczególnie takich, którzy swobodnie łączą kompetencje informatyczno-programistyczne z umiejętnościami analityczno-statystycznymi i głębokim, humanistycznym rozumieniem problemów społecznych. Można jednak wskazać już przykłady udanego połączenia nowych technologii i metod statystycznych w służbie badań społecznych, które niosą ze sobą ogromny potencjał w dostarczeniu danych kluczowych z punktu widzenia potrzeb prowadzenia innowacyjnych badań naukowych i tworzenia polityk publicznych opartych na danych.

20

Creating the image of political communicators with the use of social media and computer technology

66%

Jankiewicz A.

Scripta Neophilologica Posnaniensia

|

2020

|

vol. 20

PL

Nowadays, computer technology and social media can be used in certain ways to create positive or negative images of political communicators. More and more people receive political communication with the use of electronic devices via the Internet and social media. The ways in which one can create and transmit images of political communicators have evolved. Companies use new methods of gaining and delivering political information to receivers. At present, information technology is sometimes used not only to send political information but also to manipulate the receivers and change their political views in the fight for support and to win elections. Electronic devices, the Internet and social media, can be used to gain support or to defame political opponents. This paper has been written to bring closer how social media participation, computer technology and software can be utilized to obtain information which then, neatly tailored, can serve as a tool to manipulate political views of addressees of political communication. This article presents the procedure of obtaining, processing and applying information in creating images of politicians by private companies. It also analyzes people’s awareness of ways in which social media communication can be used in creation of political image. Hence, a survey has been conducted to research the participation of university students in social media and their awareness of how the data obtained from them can be used in for political reasons. The paper also explains how incorporating and combining social media platforms, psychology, algorithms, the Internet and cutting edge computer software opened new ways to impact political views with political communication.

Refine search results

ADVANTAGES AND DISADVANTAGES OF FUNCTIONS OF FINANCIAL AND ACCOUNTING SYSTEMS USED IN ACCOUNTANCY

Dane, informacje i wiedza w łańcuchu dostaw

XIX Warsztaty Metodologiczne im. Profesora Stefana Mynarskiego pt. „Wielowymiarowość i złożoność danych marketingowych. Wyzwania analityczne”, 11 maja 2015, Wrocław

Visualisation of Intangible Data of the Cultural Heritage in Field Research and Hermeneutic Analysis

The potential benefits of Business Analytics in the sector of financial services

The Powers of the Supervisory Body in the GDPR as a Basis for Shaping the Practices of Personal Data Processing

Perception of Data from the Ecological Activities of Companies Using Innovative Communication Tools

Mediatisation, Digitisation and Datafication: The Role of the Social in Contemporary Data Capitalism

The barriers and benefits of implementing cloud computing in economic organizations

Statistické listy trestní soudů: Ověření jejich spolehlivosti

The concept of evidence obtained from electronic correspondence

Using the Mass Observation Project: A Case Study in the Practice of Reusing Data

Management Information in Administration Systems

Who are the Open Learners? A Comparative Study Profiling Non-Formal Users of Open Educational Resources

Data Analytical Processing in Data Warehouses

English Language Error Analysis of the Written Texts Produced by Ukrainian Learners: Data Collection

Evidence-based HRM through analytics: Reducing the propensity of HRM to become a Cinderella

Pomiar korupcji i jego ograniczenia

Synergia badań społecznych, analiz statystycznych i nowych technologii – nowe możliwości i zastosowania

Creating the image of political communicators with the use of social media and computer technology