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The article presents issues related to technology databases. The construction and use of CAD/CAM systems.
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The article presents issues related to technology databases. The construction and use of CAD/CAM systems.
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The paper presents the teaching of Computer Aided Design for Renewable Energy and Waste Management faculty. The scope of the material and teaching specifics of selected topics are presented.
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With the tremendous growth of information technology is slowly learning in traditional school walls is displaced by more modern Computers and the Internet replacing the traditional model of education so far. The importance of the global network as an information source, which from important decisions are taken. In the education the latest model of the teaching and the learning, fitted to new conditions and to new needs is an effect of changes. A distance education is becoming one of essential educational tools of the information society.
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The article presents issues related to the SSL technology involving certificates. The appropriate internet application has been proposed, which significantly simplifies the deployment of SSL technology. The application has all the necessary functionality to manage keys and certificates, in conjunction with database-technologies.
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In this article the comparative studies of air traffic controllers’ professional communicative competence development methodical systems of Canada, Germany and Russia were held. The comparison was held according to the main components of methodical system.
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From an educational point of view, the relationship of man to new technology solutions entering the education is very important. Pilot studies are presented in the text concerning the opinion of students on education at a distance. Studies suggest that the biggest concern of potential users, is the lack of motivation for learning in this form of education and its limitation of direct contact with the teacher and other students
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The article discusses some aspects of the skills self-assessment of skills in the context of the culture of the day the information society.
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Designed e-learning course based on cognitive learning theory was developed for the needs of people who want to learn how to create your own professional footage based on Pinnacle Studio.
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In clause the scientific essence of modernization of art and pedagogical education is considered. The system of a self-developing personality should be included in the open, dynamic dissipative metasystem of art and pedagogical process. The development of future teacher’s creative potential is analyzed on the basis of synergetic approaches to teaching art subjects in vocational training.
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The article indicates the importance of mathematical competence, social communication, information technology in the media and education online. Results of the author’s own research have been presented. The study was based on the online competition: Internet Adventure with Mathematics (IAM). The article has pointed out the relationship between the results achieved by high school students in mathematical competitions online as compared to the degree of development of social interest in mathematics.
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The article presents interactive forms of knowledge transfer used in e-learning courses. Discussed forms such as: layer navigation courses, exercises and quizzes, games, simulations and virtual mentors.
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Common access to the Internet brings huge activity, especially among kids and youth, in the aspect of using its resources. Internet may give an opportunity to develop a person but may be a source of many dangers, especially for its youngest users. The results of using the Internet are appointed by the time which is spent being „online” and the quality of the content which are encountered and actions taken. In the elaboration some results of research concerning children’s and youth’s Internet activity on different educational levels. On the grounds of the analysis I attempted to present indications to pedagogical work directed to minimise dangers consequent of unaware using the Internet.
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Teachers and parents are often unaware of the problems faced by children – do not respond. They can not stop so the negative impact of perpetrators or help the victims. Widespread lack of knowledge about the application to charges of cyberbullying causes that adults have a small share in detecting and combating cyberbullying.
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E-learning as a new form of learning process requires teachers to be open to the methods and techniques that are commonly used in other areas of our lives, while there may be successfully used in e-teaching. The success of e-learning to a large extent will determine the quality of e-courses. The authors propose the use of quality management tools, which have for many years been successfully used in production processes. These tools can be used at every stage of development and implementation of e-classes. In the article, the authors discuss the use of cause-and-effect diagram to improve the quality of e-courses. Ishikawa diagram can effectively help to eliminate the shortcomings or errors in the planning stage e-course. The authors believe that the use of quality management tools will help to improve the quality of e-courses, and thereby to increase the level of satisfaction of participants in the process of e-learning, ie. Students and faculty.
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The main aim of this paper is the presentation and analysis of the fundamental phases of the reshaping of Polish public sector accounting from the beginning of the 1950s up to the mid-1990s. These years consti-tute the period of the two opposite transitions of Polish governmental accounting: at the beginning it was reoriented from serving the state under the market economy of the time towards serving the state under a centrally planned economy; at the end it was reoriented just the opposite – from serving the state under a centrally planned economy towards serving the state under a contemporary market economy. Both transformations were of a unique character on the international scale. The patterns and contingencies of these transitions have been outlined. This article was written in 1996, but has not yet been published. Its publication in practically unchanged form is designed to illustrate a way of thinking and writing about accounting on the Polish academic plain according to the manner of the time. The adopted approach and method have a descriptive-analytical character, backed up with the theory of the change in the public sector accounting and empirical research. The original model of the public sector accounting innovation in Poland and accounting regulations of the time were used. In the conclusion, it is possible to state that, for Poland, the public sector accounting both in the period of the centrally planned economy and in the period of the market economy, rely on the accrual convention and the double entry – it remains steady. Its reshaping is of an evolutionary character, and shifts in the sociopolitical-economic system of the state, the way public authorities function and the nature of public sector entities, determine the process change. Appropriate legal instruments are a basic tool of the regulation of the change, with central government administration in the leading role
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Issue 84 (140) of „Zeszyty Teoretyczne Rachunkowości” (ZTR), entitled Historical and Theoretical Determinants of Contemporary Accounting, is the fourth, fully Eng-lish issue of this journal which the editorial team planned to publish. We believe that this volume will contribute to the presentation of the results of the scientific work of researchers. We accepted eleven papers from four countries. All of them went positively through two independent and blind reviews, one of which was conducted by a foreign reviewer. The accepted papers of the volume present the results of research conducted by scientists in the area of accounting research and practice in Europe, both in history and nowadays. Most of the articles concern accounting regulation in European countries. A.R. Am-brus and K. Borbély indicated factors influencing Hungarian accounting regulations during the last 25 years. Authors from Bulgaria, S. Basheva and B. Boyanov, present-ed the accounting system in their country, while two other researchers, R. Pozha-revska and M. Markova, limited the area of research to concession rights in Bulgaria. R. Ignatowski and W. Zatoń prepared an article in which they described the develop-ment of IFRS requirements for the recognition and presentation of non-controlling (minority) interests in consolidated financial statements in relation to theoretical con-cepts of consolidation. W.A. Nowak described in his paper the fundamental phases of the reshaping of Polish public sector accounting from the beginning of the 1950s up to the mid-1990s. The paper was an illustration of a way of thinking and writing about accounting on the Polish academic plain according to the manner of the time. The topics of the others papers were different. T. Wnuk-Pel described capital budgeting methods in Poland. A similar topic was taken by P. Siimann and J. Alver in their paper On using an efficiency matrix in analysing profit per employee (on the basis of the Estonian SME software sector). The problems of managerial accounting were also introduced by U. Pärl and A. Nazarov, who wrote the paper on the quality of the Estonian performance measurement system in the Ministry of Agriculture. Three other authors from Poland, M. Macuda, Ł. Matuszak and E. Różańska, pre-sented the idea of corporate social responsibility (CSR) in the theory and practice of accounting. A. Bartoszewicz presented the results of research on performance audits in Poland against the background of practices in the UK. The last three Polish researchers, M. Karwowski, G.K. Świderska and P. Warowny tried to search for factors influencing methods of valuating finished products in the past and also the consequences of an incorrect valuation of finished products for the reliability of fi-nancial statements.
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The purpose of this article is to (a) analyze IFRS requirements for the recognition and presentation of non-controlling (minority) interests in consolidated financial statements in relation to theoretical concepts of consolidation of financial statements, and (b) assess the share and importance of non-controlling inter-ests in financial performance and the equity of the groups of companies in practice. For the purpose of the article, selected scientific methods have been used, including: descriptive and analytical ones (for analyzing the theoretical concepts and IFRS requirements), critical analysis, especial-ly used for the literature review, and for the assessment of practice: primary empirical research methods, and quantitative methods, including descriptive statistics, nonparametric tests and correlation analysis. The empirical material collected was used to verify several hypotheses related to non-controlling interests of the groups whose parents are registered in Poland and whose securities are traded on a regulated, Polish capital market (Warsaw Stock Exchange). The empirical evidence is that non-controlling interests represent a very small part of group’s equity (taking the mean of about 3.5%, but the median below 1%) and obviously, they are significantly lower than the share of majority interests. Their deviation among the different classes of companies (big, small and banks) is negligible. Slightly higher is the share of minority interests in the group’s net profit and total comprehensive income. However, no significant difference is to be found between the shares of non-controlling interests in the group’s equity, net profit and total comprehensive income. Overall, shares of majority (minority) interests in a group’s income are in line with their shares in the group’s equity. The hypothesis on comparable returns on non-controlling and majority interests (in terms of ROE) cannot be rejected if both net profit and losses are considered. How-ever, if losses are skipped then there is evidence that non-controlling interests are more profitable than majority interests. Analysis of the impact of the number of subsidiaries in groups on non-controlling interests indicates the existence of such an effect only in relation to the equity (rather obvious but weak). No effect is observed for the impact on net profit for the entire sample.
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In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc.) come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.
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