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Since the formulation of the Poor Law system in Britain, elements of the poor have been caricatured through the creation of labels which have been used to signify the perceived troublesome nature of some of the neediest in society. In a contemporary sense, the term 'underclass' is often used as a byword for the problem poor, yet such a discourse has its origins in earlier accounts of the poor. Particularly since the nineteenth century Poor Law revisions, the process of identifying groups based on their burden to society, the threat they pose to social order, and even the possibility for them to infect the nation's gene pool, has been highly notable and indeed recurrent. Demands for intervention have followed. Such intervention has transcended individual policy domains, where criminal justice mechanisms have operated alongside welfare reforms, and indeed health and education policies, in the pursuit of dealing with such problem populations or undeserving poor. The origins of the various labels applied to the underserving poor have been deeply rooted in political and cultural discourses, often related to media and policy practices, and these processes have served to mutually reinforce one another. By charting the emergence of the labels applied to the poor, their wider context and the discourses they reflect, this paper demonstrates the enduring desire within British society to marginalise elements of the most needy, and thus, how such processes are reflected in more recent discourses of the poor.
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: Purpose - The paper examines the impact of alternative methods of depreciation on the financial performance and financial surplus of the company. Methodology — The study was based on financial reports, statement of fixed assets, amortization plans, analytical records of fixed assets, depreciation, depreciation tables of fixed assets. In order to determine the impact of alternative methods of depreciation of fixed assets on the financial results there was used straight-line depreciation, sum-of-years-digits method and the methods of depreciation used by the Company X. Findings — The study showed that the use of straight-line depreciation resulted in achieving a much higher (almost double) in net profit over the period under consideration compared to the sum-of-years-digits method and policies used in the audited company. Depreciation policy has caused the lowest income tax burden on individuals to give at the same time the highest discounted financial surplus. Originality/value — The study showed that the company through an appropriate policy on depreciation can effectively influence the outcome of corporate finance, tax burden and achieved a financial surplus units.
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Purpose — Indication that the financial reporting of micro-entities and the information disclosed therein are primarily addressed to the owners, banks, lenders, tax authorities and contractors. The paper also discusses how the planned simplification of micro-entities reporting will affect the cost of accounting services running in Czestochowa accounting offices and identifies key research questions. Design/methodology/approach— Analysis of the information needs of external customers of financial report- ing of micro-entities was made on the basis of references to the published literature. Then the studies were carried out in Czestochowa accounting service providers using a directed interview. Findings - The studies have generated a number of useful observations concerning the information needs of micro-entities reporting consumers, as well as the planned savings resulting from the introduction of the possibility of preparing simplified reporting. Originality/value — This article is not only based on the present state of research, summarizing it, and complementing, but also presents the results of studies on the impact of the planned simplification of micro- entities reporting on the cost of accounting services
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Purpose — The purpose of this study is to highlight the theoretical model of integrated reports of the sustainability and socially responsible company. Design/methodology/approach — Research method adopted in the study is to analyze the literature, a review of the international standards on reporting, as well as a review of integrated reports and inference. Findings — The article consists of two part: theoretical and empirical one. Theoretical part presents an terms and theoretical model of integrated reports of the socially responsible company. Empirical part presents the content and scope of the report on the example of an integrated report of many company's. Originality/value - The article present a inference to be analyzed quality of the integrated report in an many company's.
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Purpose — The analysis of changes in the use of methods of accounting for business combinations under common control (BCUCC) used by Polish public companies preparing their financial statements in accordance with IFRS in years 2005-2012. Design/methodology/approach — Literature analysis, content analysis, questionnaire research, deductive and inductive reasoning. Findings - Most of the analysed BCUCC was accounted with the use of methods based on book values, how- ever, not all of the methods are allowed by accounting regulations. Originality/value — The research results might be used as a basis for pointing the directions of changes in accounting regulations related to business combinations
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Purpose — Article aims at demonstrating that encompassing ethics into the accounting principles is a must when accounting legislation is neither explicit nor precise. Deficiencies of professional ethics in accounting are posing a threat of unethical behavior that might result in unfair presentation of financial information disclosed in financial reporting. Design/methodology/approach — A questionnaire survey was conducted among accounting professionals applying for accounting certificate in 2013. There were 97 questionnaires collected in the study. The analysis of data collected was mainly based on descriptive statistical measures. Findings — The main finding is that more than 1/3 of respondents indicated that they would manipulate ac- counting policy, despite of proper knowledge of accounting legislation. Another worrisome finding shows that accountants with management responsibilities and senior employees are willing to manipulate more often. Originality/value — The findings show that professionalism in accounting shall encompass ethical conduct. Legal regulation is not enough in order to achieve a success in financial reporting, so ethics should be wider included into the theory of accounting. Professional ethics is the only „sealing" for flexible regulations that lack explicit and precise solutions in many areas.
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Purpose — To present the importance of the environmental managerial report and the integrated report in the implementation of an strategy for corporate social responsibility of enterprise. Research methodology - Analysis of the current literature, literature studies domestic and foreign compact publications, articles, legislation, as well as their own research. Result — The demand for information on the implementation by the social responsibility towards the environment and communities designated redevelopment directions of internal and external reporting. There are many regulations, guidelines, which indicate that it should report both financial and non-financial information, evidence of good practice with respect to the environment. In order to seek the best solutions identification, disclosure and presentation of the effects of the relationship between the company and the external environment is proposed to use for the widest range of management environmental reports and integrated reports, taking into account environment. Originality/value - Critical analysis of legislation and literature. Proposed types and scope of environmental information and clarify issues related to reporting
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Purpose — Analysis of disclosures referring the fair value that are required by the IFRS 13, performed on the selected developer companies. Design/methodology/approach - The main data in the analysis comes from disclosures on the fair value hierarchy included in the consolidated financial statements. The research complies with the inductive approach. Findings - Increasing the quantity of information about fair value according to the IFRS 13 does not result in enhancing the quality of information about assumptions made in the fair value measurement process. Originality/value — The article presents the results of the assessment of quality of information about fair value hierarchy. Data comprises of the financial statements of developers, thus the results refers to the non- financial assets. The results contradict the assumptions of long-awaited IFRS that was intended to arrange the rules of fair value measurement.
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Purpose — The aim of the article is to present the concept of Statement of Financial Instruments as a new component of general purpose financial statements. Research method — The article is based on two research methods - historical method (including all of its stages: heuristic and hermeneutic synthesis) and deduction method (in which a special case is the a priori method). Results — The result of the study is the statement that proposed approach improves the usability and usefulness of the financial statements in the general purpose financial instruments and, consequently, the scope of protection of the public interest. Originality/value - The presented concept of a report for financial instruments is the authors' original contribution.
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Purpose - Illustrate what is the tax as a financial category in relation to the science and practice of accounting, particularly accounting books, thereby directly affects the quality of the financial statements of the enterprise. Design/methodology/approach — Literature review, analysis of tax and accounting and law and cases. Findings — As a result of the study presented definition of the tax in the light of the science of finance and accounting. Originality/value — Original presentation of the definition the tax in the context of the quality of finance companies in the financial statements.
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Purpose - The purpose of this article is to examine whether there is a need to increase transparency of companies in the sector of small and medium-sized enterprises, in the context of creation and valuation of these companies. Design/methodology — Enterprise services from an alternative stock market have been analyzed by means of multivariate regression empirical, in order to confirm or refute the hypothesis: the value of the company depends on the effects of the activities presented in accordance with the requirements of traditional reporting. Findings - Placed hypothesis was rejected. Traditional reporting provides information to investors in a static way, with a long delay, which causes outdated information, and hence the necessity of making risky investment decisions. Orginality/vaule — Reporting non-financial data can lead to long-term growth of the company, which means that the implementation of the concept of management by the value should be preceded by the implementation of appropriate information policy, which, together with the social responsibility of the company is a new model of reporting and investor relations
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