The Characterology of Stepan Baley: Some Psychological and Philosophical Comments
The Characterology of Stepan Baley: Some Psychological and Philosophical Comments
Keywords: Stepan Baley; Lviv-Warsaw School; Kazimierz Twardowski; character; empirical research; psychology of morality; situationism
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The Main Ideas of Mieczysław Wallis’ Program of Philosophical Anthropology
The Main Ideas of Mieczysław Wallis’ Program of Philosophical Anthropology
Keywords: Lvov-Warsaw School; Mieczysław Wallis; philosophical anthropology; psychological relationism; homo creativus; values
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The Concept of Aesthetic Value in the Lvov-Warsaw School: An Overview
The Concept of Aesthetic Value in the Lvov-Warsaw School: An Overview
Keywords: Lvov-Warsaw School; aesthetic value; aesthetics; axiology; beauty
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On Two Themes in Leopold Blaustein’s Aesthetics
On Two Themes in Leopold Blaustein’s Aesthetics
Keywords: aesthetic experience; descriptive psychology; theory of presentations; Franz Brentano; Leopold Blaustein
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On the Modelling Method in Adam Smith’s Economic Thought
On the Modelling Method in Adam Smith’s Economic Thought
Keywords: classical economics; Adam Smith; history of models and modelling in economics; laws of economics
Much has been written about Adam Smith’s economics, but one unanswered question is whether his method of inquiry is a modelling approach. It is therefore interesting to investigate to what extent Smith can be described as an economic modeller. Such an investigation is presented in this paper. By studying elements of modelling methods developed by those who influenced Smith, as well as his own ways of doing economics, together with his general insights on how science, including economics, should be practiced, we show that his method of inquiry is hugely based on modelling empirical phenomena.
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The Displacement Effects of Social Security Wealth in a Transition Economy: The Case of Poland
The Displacement Effects of Social Security Wealth in a Transition Economy: The Case of Poland
Keywords: public economics; crowding out; social security wealth; household wealth; wealth distribution
Economic theory does not give clear predictions on the impact of social security wealth on private wealth. While the basic life-cycle hypothesis predicts full displacement, many more advanced theoretical contributions anticipate only a limited offset. Empirical research on the issue is also not conclusive. In this paper, we measure the substitution between social security wealth and private wealth in Poland. To obtain measures of long-term substitution, we measure the displacement effects of social security wealth on net wealth. Our estimates of the effects on consumption and the saving rate reflect a short-term impact. Our results do not provide support for the hypothesis that social security wealth crowds out private savings in the long term. The short-term evidence is mixed, but the effects of social security wealth on consumption are at best weak, while the impact on saving rates is not statistically significant. In our view, in transition economies, the influence of social security wealth on private wealth is weaker than in developed economies because the wealth distribution has been to a large extent transformed by random and rapid events such as the privatisation of housing assets.
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Optimal Labour Income Taxation in Poland: The Case of High-Income Earners
Optimal Labour Income Taxation in Poland: The Case of High-Income Earners
Keywords: social welfare; economic efficiency; Pareto distribution; optimal taxation
In this paper, we use actual data provided by the Polish tax authority and characterise the properties of income distribution in Poland in the case of high-income earners. By employing a variety of techniques we are able to confirm that the distribution of income in Poland can be approximated with a Pareto distribution in its upper tail. This finding makes the formula for the optimal marginal tax rates of Saez [2001] applicable to the Polish case and allows us to provide estimates of the optimal marginal tax rates for Poland. We show that the current tax policy in Poland is not optimal. Specifically, we show, by relying on empirically viable estimates of the elasticity of the labour supply with respect to the wage, that the optimal marginal tax rate at high income levels exceeds 60%. In other words, we suggest that there is room for a welfare-improving reform in Poland, and we argue that high-income individuals should be expected to contribute substantially more at the margin than they currently do.
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Which Capital Structure Theory Explains Financial Behaviour of Small and Medium-Sized Enterprises? Evidence from Poland
Which Capital Structure Theory Explains Financial Behaviour of Small and Medium-Sized Enterprises? Evidence from Poland
Keywords: capital structure; small and medium-sized enterprises; SME sector; pecking order theory; trade-off theory
Small and medium-sized enterprises (SME) play a special role in the modern economy. At the same time, the difficulty in accessing sources of financing is the main barrier limiting the development of this sector. Despite this, studies of the capital structure of SMEs are performed less frequently than among large enterprises. The aim of this paper is to examine which capital structure theory best explains the financial decisions of SMEs in Poland. Additionally, an attempt is made to identify the main firm-specific capital structure determinants. The research material includes financial data from 2,820 SMEs in Poland operating in the 2011–2018 period. Static and dynamic panel models were applied to conduct the analysis. The study found that most SMEs in Poland behave in accordance with the pecking order theory. However, the results of testing the trade-off theory indicate that there may be a group of companies seeking an optimal capital structure according to the assumptions of this theory. The speed of adjustment is about 24%. The study confirmed a positive relationship between SME indebtedness and firm size. The same relationship was found for the growth rate. The opposite direction was identified for tangibility and liquidity.
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Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland
Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland
Keywords: financial crisis; corporate finance; earnings management; sustainable accounting
This study examines the consequences of the COVID-19 turbulence on the informativeness of financial reporting. Using data from non-financial public companies in Poland, our evidence documents the evolution of accrual and real earnings management during the pandemic period. We estimate earnings quality with cross-sectional models, observing abnormal accruals, abnormal cash flow from operations, abnormal discretionary expenditures and abnormal production costs. We contribute to the debate on earnings management during financial crises. Specifically, discretionary accruals declined significantly during the crisis. This suggests companies were less eager to inflate earnings via accruals. Polish firms also seemed to be more inclined to adopt the ‘big bath’ strategy to inflate future income. Additionally, the research provides support for predictions that real earnings management gained importance during the turbulence when the total effect of boosting income through real transactions was significant. It suggests that during the COVID-19 crisis companies based their strategies more on the probability of being detected, rather than on the cost of such activities. The study adds to the debate on the qualitative characteristics of earnings as key accounting information and its importance in corporate finance, issues that cannot be overestimated from the perspective of company stakeholders.
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The Division and Structure of “David’s Compositions” (11Q5)
The Division and Structure of “David’s Compositions” (11Q5)
The 11Q5 scroll is the longest and best-preserved manuscript containing psalms. In col. XXVII, it includes a hitherto unknown work, bearing the title “David’s Compositions.” Beginning with the critical edition, through various works devoted to the analysis of the composition from col. XXVII (2–11), the text is considered the only instance of prose in 11Q5. The main aim of the paper is to analyse the text of David’s Compositions in order to determine its literary form and structure. The paper is divided into several sections. The first section presents the Hebrew text with an English translation and a few remarks focused on the physical description of the text of David’s Compositions. The next one is a brief analysis of the internal context of the end of the Great Psalms Scroll, where the analysed text of David’s Compositions can be found. Finally, and most importantly, the Compositions were divided into verses and their literary form and structure was determined.
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Criminalistic conclusions on signature forgery process during building an offline signature verification intellectual system
Criminalistic conclusions on signature forgery process during building an offline signature verification intellectual system
Keywords: offline signature verification; signature forgery; signature dataset;
The article describes details of the NSP-SigVer project, such as qualitative indicators of humans’ ability to identify a signature forgery, which can be used to build an offline signature verification system based on an artificial neural network. The average accuracy of this action is 69.29%. The article also provides a classifi cation of signature forgery and some features of the forgery process which are important for its identification.
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Determining the age of documents based on the stamp and seal impression
Determining the age of documents based on the stamp and seal impression
Keywords: determining the age of the document based on the stamp impression; comparative analysis of the stamp impression; general; individual; and identifying characteristics;
The present article discusses determining the age of a document based on a comparative analysis of the stamp impression in the questioned documents and an authentic document. The aim of the paper is to show that classical traceology methods are easily applied in judicial practice. Based on the analyzed instances of judicial practice, the main conclusion of the paper is that typical analysis of the stamp impression can precisely show the time frame for when the questioned document was created – no expensive and complex physicochemical laboratory analysis methods are necessary.
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Handwriting analysis as an assessment instrument in legal psychology
Handwriting analysis as an assessment instrument in legal psychology
Keywords: handwriting psychology; formal handwriting analysis; computer application; legal psychology; validation;
Handwriting analysis has several advantages important for legal psychology over traditional instruments. However, being a projective method, it must be well validated. The article presents a formal system of psychological handwriting analysis, which allows an objective and transparent procedure and in particular ensures conditions for proper validation. Practical examples demonstrate that.
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Influence of Raman spectra measurement conditions on the dating results of writing compositions
Influence of Raman spectra measurement conditions on the dating results of writing compositions
Keywords: dating documents; questioned document examination; Raman spectroscopy; chemometric analysis; PCA;
When establishing the age of a document using spectral methods, the result is influenced not only by the storage conditions, but also by the methods of measuring the spectra and mathematical processing of the results. This work analyzes the influence the modes of measuring Raman spectra have on the result of measuring the writing composition spec-tra. The analysis area includes the correlation coefficients of the full spectral matrices as a criterion for the reliability of the determination date. The influence of focusing accuracy, correctness of subtraction of the baseline, sample irradiation time, and varying the number of repetitions is investigated. In the study, chemometric tools for the analysis of Raman spectra were also applied. The influence of mathematical spectra processing shows that the components PC4, P5, and PC6 are most closely related to the shelf life, although they do not make the maximum contribution to the variance in the system. Taking into account all the requirements for measuring spectra, the PCA method applied to the Raman spectra of writing compositions allows clustering samples by manufacturer’s brands and by the sample shelf life.
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Trends in the development of computerization of forensic handwriting examination
Trends in the development of computerization of forensic handwriting examination
Forensic handwriting examination is one of the most complex and controversial types of forensic research, the results of which are often disputed in court. One of the reasons for that is experts’ subjectivity. Using quantitative methods and introducing computer technology in the process of handwriting examination can increase its objectivity. Thus, the article analyzes various ways to improve handwriting research, which in the future may increase its objectivity. The author examines the development trends of quantitative methods and the use of computer technology in handwriting examination process.
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Deciphering writings created with erasable/disappearing ink: A new method
Deciphering writings created with erasable/disappearing ink: A new method
Keywords: erasable; visualisation; microwave-oven; freezer; thermal; disappearing ink;
A document examiner may face a large variety of cases pertaining to handwriting, ink, and paper examination. In cases of ink examination, issues may include identifying the ink as well as determining its permanency. These days there is an increasing number of cases pertaining to a cheque presented in the bank with an amount which was later denied by the drawee. Upon physical examination with the naked eye in daylight, the claim of the drawee appeared to be true – however, in case of doubt the fi nancial institutions dealing with such transactions, including banks, send the document for examination. It has been observed that a good number of ink pens are available in the market whose writings get invisible after some time ranging from hours to days. These types of writing pens are manufactured for fabric/garment manufacturing companies to mark the fabric for tailors, instructing them where cuts should be made. These marking pens are used now a day quite frequently throughout the world by the criminals to write the cheque and to later deny the amount on the cheque because of the fact the writings written with such inks fade or become invisible. Thus, the document is sent for examination. A number of methods have been reported to deal with the problem of decipherment of such writings but in present study very simple and readily accessible technique has suggested to visualise the writings which disappeared on heating. In this work, the disappeared writings which were produced by the PILOT FriXion erasable ink pen are made visible by cooling the document containing the aforesaid writings in a freezer of an ordinary refrigerator.
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The role of paper embedded security features in effective border control
The role of paper embedded security features in effective border control
Keywords: substrate; security paper; watermark; fibers; planchettes; hi-lights; security thread;
Security documents are crucial types of documents, whose authenticity is genuine and cannot be counterfeited. For different types of security documents, a security paper is used, which possesses the property of being impenetrable to mileage, high temperature with unequivocal GSM, haziness, and thickness. This makes it sensible for merging the security features that make it different from normal paper. The commonly used substrate for any security document manufacturing is either plastic or paper. The process of manufacturing a security document begins with paper manufacturing by mechanical and chemical processing of wood pulp, and the security elements are incorporated in the further processing stages. The raw material used is mainly pure cotton fiber-based cellulose mixed with titanium oxide. The major security features include security threads, fibers, planchettes, and water marks which play a critical role in keeping up the uprightness of the security record for a fruitful edge control. Identity theft as well as deceitful utilization of personality and travel reports are the fundamental dangers confronting the control at international borders, while checking the legitimacy of the travelers’ character records assumes an essential job in guaranteeing the effectiveness of fringe control.
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Dancing pen: The ultimate test of graphically matured skilled writer
Dancing pen: The ultimate test of graphically matured skilled writer
Keywords: handwriting; dancing; neuromuscular coordination; graphic maturity; rhythm and harmony;
Unconscious and automatic rhythmic production of handwriting by graphically matured skilled writers through perfect synchronization of muscular body parts is an activity that resembles a pen dancing on paper, analogous to a dancer performing on stage. This analogy can lead to beginners in the profession better understanding the complex and intricate writing process.There are several routine activities requiring various complex coordinations of mental, sensory, and motor factors by humans, such as walking, talking, writing, dressing, drawing, sewing, using a typewriter, playing a piano or violin, riding a bicycle, driving a car, handling a tool, a tennis racket, or a golf club, etc., which are performed habitually, unconsciously, and automatically once they are learnt and practiced. One of these activities is (hand)writing, which is a complex learned motor behavior generally developed in a person in three stages: formative, impressionable, and graphic maturity. The stage of “graphic maturity” is finally reached when the writing has fully developed, resulting in unique individual characteristics that become habitual in execution, most of which remain relatively constant throughout much of the writer’s active life. The complexities and intricacies of the writing process can be better understood by a beginner in the profession by comparing it with dancing, which is also a similar activity requiring perfect synchronization and coordination of all the body parts involved in the exercise.
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The factors that cause the misjudgement in questioned document examination: Extraneous marks and deteriorating factors
The factors that cause the misjudgement in questioned document examination: Extraneous marks and deteriorating factors
Keywords: questioned document examination; defects; document alteration; handwriting analysis; signature analysis;
Artificial defects on the documents can be classified into two categories: extraneous marks and deteriorating factors. Identifying and categorizing artificial defects of the examined document and determining some critical unforeseen details are the aims of this study. Real case samples were collected from our archive and examined. It was found that 41 out of total 100 cases include either extraneous marks or deteriorating factors.
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