Keywords: scientific project; financing of education; National Center of Research and Development
The aim of the paper is to characterize a scientific project as a financing tool for science from the perspective of potential problems related to its settlement. The fundamental thesis is to determine that there are many problems with regard to absorption of funds for the financing of science, determined by the institutions, which are sending money, and the beneficiaries. For the purposes of the study the selected areas of difficulty for projects financed by the National Center of Research and Development will be analyzed. Defining the problems associated with the financing of science will identify mechanisms which should facilitate more effective use of financial resources.
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Keywords: environmental costs; environmental accounting; water and sewage sector; environmental data
Indicators of economic performance such as Gross Domestic Product (GDP) do not provide information about standards of living or environment degradation caused by using its assets. The creation of new indicators, such as for example ecological footprint is one trend and the other one is the extension of social-economic environment accounts. This article corresponds with currently conducted research on environmental costs and their range in economic operators. The study of these costs refers to the particular sector of water and wastewater services which are public utility services. An attempt was made to determine the range and calculation correctness of environmental costs in water and wastewater sector in Poland. A few selected examples were discussed and supported with available data. The listed dilemmas suggest a careful approach to data collection and publishing, and their settlement may result in a more accurate reflection of economy-environment connection, which is among the purposes of extension of social-economic environment accounts.
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Keywords: printing; printing costs; environment; Managed Print Services
It is hard to imagine the functioning of today’s businesses and universities without printing devices. It is worth noting that printing costs millions of dollars and has a huge impact on the environment. The purpose of this article is to analyze printing in companies and at universities, including the costs of printing and ways to reduce them. It is also important to emphasize the impact of the printing process on the environment. This article presents trends such as MPS (Managed Print Services) printing services, or ecological actions, which attempt to reduce the negative impact of printing on the world.
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Keywords: CSR; corporate social responsibility; CFP; corporate financial performance
The aim of the study is to determine the status of research on the relationship between the results of corporate social responsibility and their financial performance. When reviewing an international publications, the main attention was focused on quantitative research. The most important outcome of the review of the literature is a summary of research results positively related to the above-mentioned compound and those studies whose results indicate the negative or neutral relationships. It may be noted that the overall direction of research is set to prove that there is a positive relationship between corporate social responsibility and its financial situation. The discrepancies in test results do not allow for an unambiguous statement about the impact of CSR on current and future financial performance of the company. Summary statement of the research includes the issue of non-linearities of the connection of CSR and financial results, the study period, and variables that can distort test results. In addition, the article explains the abbreviations used in the context of this research, i.e. the CSR, CR, CSP, CSR Performance, SP, CFP, FP, CSRD SRI.
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Keywords: corporate social responsibility (CSR); enterprise value; goodwill
The intensity of the competitive processes forces companies to look for new and unique development strategies. More and more often companies build their growth strategies based on resources. Resources that are valuable and rare can lead to the creation of competitive advantage. One of the symptoms of value creation strategy is using a corporate social responsibility strategy. The article presents the types of CSR activities and their impact on enterprise value. The purpose of this paper is to present an approach to generate value using the concept of corporate social responsibility.
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Keywords: non-financial reporting; accounting theories
The study provides the conclusions from the analysis of determinants of non-financial reporting carried out in the light of the positive and normative theory of accounting. It is an attempt to identify answers − what are the basic directions of development of non-financial reporting and which determinants of the development of non-financial reporting can be explained from the positive and normative accounting theories` view. On the basis of deductive and inductive reasoning there are presented the key determinants of the development of non-financial reporting and the directions of the anticipated changes of reporting.
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Keywords: European identity
The paper presents various features of the European continent’s identity which distin-guish it from the other continents. It emphasizes cultural heritage of Europe which has been shaped over centuries by nation-states and shared traditions in philosophy, science, literature and art. It points out that within Europe there coexist in harmony permanent European values and cultural heritage of the particular European nations while a multi-cultural model of the continent’s identity is being created which preserves its “unity in diversity”. The European identity has been influenced primarily by Greek cultural-intellectual traditions, Roman civic and legal traditions as well as universalist Christian ideas. They have shaped the development of civilization in Europe and co-contributed to the more contemporary features of the European identity, such as: the rule of advanced democracies, the expanded system of protection of human rights or the development of the Conferen-ce/Organization of Security and Co-operation in Europe. The main features of the European identity influence the community of the whole continent, more strongly in its Western part, where new cultural ideas and new trends in art and European thought have been born from the ancient times to the Renaissance and the Enlightenment until nowadays. The budding identity of European integration has a special character. It unites the heritage of the continent’s nations with pan-European values in a new communitarian system which has no counterpart in other continents.
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