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This paper shows Copenhagen Business School as an example of teaching the subject international Accounting" and presents its curriculum and way of execution. The subject is obligatory for the specialization „Finance Accounting". For other specializations it is optional. It is being taught using a lecture-and-paper system and is being ended with an examination.
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The paper presents the rules of organization of post-diploma studies in accounting with an emphasis on curriculum, completion requirements and changes in professional careers of the participants. The opinions of 470 graduates, for instance on the reasons of joining this program, have been gathered. The results prove that the main incentive to sign up for the post-diploma studies in accounting was a willingness to upgrade and extend the professional qualifications, as well as, acquiring the right to run own accounting office.
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In the paper, changes in the ways of teaching financial reporting on various specializations offered by the Faculty of Economics and Management University of Szczecin were presented. They were preceded by an analysis of the programme realized so far and increasing information needs of economic practice. The suggestions formulated in the paper concern the students specialized in accountancy and other fields (taking different majors). They can be the basis for the standardization of the knowledge which is passed on to various groups of students and can be also conducive to deepening the professionalism of economists.
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Problems of textbook choice and student's testing methods in the light of efficacy of didactic process have been presented in the paper. Higher education standards require a high degree of independent studying from students. Therefore, the choice of a suitable textbook as well as an adequate study guide is essential. A good textbook, certain methods of class activity as well as testing methods can facilitate the teaching process, promote bothentrepreneur attitudes among students and their better performance.
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Teaching of economics-related subjects under present state of civilisation and economy development requires the application of new instruction methods apart from traditional forms such as lectures, seminars, conservatories or practical lessons, which take into consideration complexity and change dynamism of economic life. One of such instruction methods is case study that reflects in particular the above-mentioned trends. The article describes conceptual framework and practical experience in the accounting management tuition regarding; case study choice, organisation of instruction, example of syllabus.
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Dynamie changes in the modern world force changes in teaching theory. Modem teaching purposes have to devełop: independence and responsibility, thinking and self - perfection, activity and creativity. Classic teaching methods need to be frequently completed by activity methods. These methods give the possibility of being morę engaged for students in the teaching process. In teaching of accountancy it is possible to use most of practical or problematical methods, for example: coincidence method, situational method, didactic games, brainstorming and a lot of others. Popularity and using these methods in practice may inerease the quality of education.
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Die politische Meinung, č.446, leden 2007, s.5-10, přeložil Ivan Štern
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Analiza statystyczna zróżnicowania wykorzystania środków unijnych przez polskie regiony szczebla NUTS 2 w okresie od stycznia 2007 roku do czerwca 2010 roku Poland is the largest beneficiary of the EU’s cohesion policy, scheduled for years 2007–2013. During this period, the European Union will grant projects under the Convergence objective and the European Territorial Cooperation objective to the tune of € 67.3 billion. Along with national co-financing the total value of projects using EU funds will amount to € 85.6 billion. The authors believe the midpoint of the EU’s ongoing financial plan is an appropriate time to assess the diversity of participation among Polish regions in the European Union’s cohesion policy. The aim of their research is to conduct statistical analysis of the diversification of EU fund use to achieve the objectives of European cohesion policy by the Polish NUTS 2 regions for the period from January 2007 to June 2010. The verification of hypotheses formulated, referring to the realisation of economic and social cohesion, is based on indicators proposed by European Commission. In turn, the authors propose indicators for determining the level of technical infrastructure development in order to study the realisation of territorial cohesion. They also discuss new and current applications of statistical methods.
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The authors present an example of the application of cluster analysis in commodity science. The aim of the analysis was to find, on the ground of chemical composition, groups of mineral and spring waters in which the objects of the same group exhibited the highest possible degree of similarity, while objects of different groups exhibited the lowest. Euclidean distance method was used to calculate the distance between the objects. The agglomerations were created by using the nearest neighbour algorithm.
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Reducing the size of an organisation and process optimisation are the most frequent methods used to prepare a company for a period of economic slowdown. In both methods, information technology, especially ERP class systems, are basic tools for achieving goals. To support this thesis, the article presents two cases of implementing information technology tools. The first examines the implementation of an ERP system in a technology company specialising in information technology integration service. Technology companies are an example of organisations managed by projects in which the slimming process is extremely complicated and requires enormous amounts of information. The second case presents the implementation of a B2B platform – an electronic data exchange between a large distribution company and its partners, suppliers and forwarding agents. The case presents the range of measurable advantages of process cost optimisation that can be achieved owing to the use of information technology. The article’s summary examines the problem of how, according to the thesis of the expediency of investment into ERP systems, the market of these systems behaved in Poland during the most recent period of economic slowdown.
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EU enlargement has brought about geographical reorientation and the intensification of foreign trade among many new EU members, including the four new members of East Central Europe. Particularly, the importance of vertical and horizontal intra-industry trade has increased in these countries, as has the value of FDI. How FDI influences intra industry trade types in East-Central European countries is an interesting question that the paper tries to answer through the application of panel data models. Data from Eurostat about foreign direct investment, export and import in manufacturing industries in the years 2000–2008 are used in the research.
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The aim of the paper is to identify the socio-economic conditions of household participation in culture and relaxation. A double-track analysis of household expenditures has been carried out. First, the dynamics of the level and structure of expenditures is carried out based on aggregated data for the years 1998–2008 published by the Central Statistical Office. The second part is based on a 2008 CSO analysis of 37,358 household budgets. Econometric models enabled the set of variables to be estimated. Whether positive or negative, the variables have a statistically significant influence on household expenditures on culture and relaxation.
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The paper presents developments in Poland and Ukraine in the years 1991–2009, focusing on the similarities and differences in the macroeconomic environment of the two countries. A pentagon of macroeconomic stabilisation is a basis for presenting the differences in the basic macroeconomic indicators in the two countries, while the “golden rule of economic growth” verifies the overall effectiveness of the two economies. The paper also presents projections for an increase in GDP in Poland and Ukraine in the context of the co-organisation of EURO 2012. The results of the analysis indicate different GDP growth rates in the two countries despite the similarities in their phases of economic development. The period of recession in Poland was exceptionally short, enabling the country to resume accelerated economic growth. Ukraine, despite a more drawn out transformation recession, has managed to catch up with Poland and other post-Communist countries that have become members of the EU. Economic growth projections for Poland and Ukraine until 2015 are 4.5%–5.5%, and 5.5%–6%, respectively, which might be attributed to the integration of the two countries with the European economy and the implementation of permanent economic growth policies.
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The article assesses the level of economic internationalisation and the socio-economic development of Poland’s regions and determines the correlations between the two phenomena. The analysis is based on several indices divided into ten components characterising the processes of internationalisation and socio-economic development. Instead of the standard procedure for verifying the preliminary list of indices (mostly based on correlation indices), a simulation has been used – 10,000 sets of random chosen indices to calculate the composite indices for each component. The final composite measures have been calculated as the mean of those 10,000 composite indices. This procedure allowed the authors to identify the differences in final results of analysis emerging from different sets of indices taken to assess the composite measures.
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Using quarterly data for the years 2003–2010, the authors describe the coking coal, coke and steel markets to determine whether there is a correlation between the market prices of coke, coking coal and steel. Coke, coking coal and scrap are all used to produce steel, and therefore the price of steel should depend on these raw materials. The price of steel also depends mainly on economic conditions. Vector autoregression models (VAR) are employed in the analysis.
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The paper presents numerical issues related to the estimation of dynamic general equilibrium models with Bayesian techniques. As an illustrative example, a simple New-Keynesian model with nominal rigidities in price and wage settings is taken from the literature. Estimating structural parameters requires the application of numerical methods – optimization algorithms for maximum likelihood and Monte Carlo techniques for the Bayesian estimation of the Markov Chain. A broad literature that treats the estimation of dynamic macroeconomic models rarely presents any aspects of the numerical side of applications and its potential impact on results and inference. The paper concentrates on the issue of convergence criteria of the Markov Chain Monte Carlo techniques and the methods of monitoring parameter stability.
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In the context of the theory of the knowledge economy, the paper interprets the role of the industrial property for improving the competitiveness of the firms and the significance of the patent-license firm policy for their innovative development. Based on analysis, the article formulates conclusions on using the intellectual property in the firms in Bulgaria: • Exclusive rights on the objects of industrial property do not provide real economic benefits to the Bulgarian firms. • The imitators are a serious threat to the industrial property of the firms, and the increase of the number of violations of the rights of the industrial property is a main problem in all sectors. • The weak activity of the technological market in Bulgaria is a direct result of the low technological profile of the Bulgarian economy and of the lack of motivation of the firms creating and introducing new technological solutions. In conclusion the paper makes the statement that the industrial property is not considered and used as an economic resource by the firms in Bulgaria.
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The article discusses the problem of forming a national concept on innovative economic development in the conditions of fast changes of the used technologies and global financial, economic and social crisis. Creation, assimilation and use of new knowledge is considered the core of this concept. In this connection the article specifies the main achievements in the understanding of the role of knowledge for the economic development, its determining and measuring. It suggests a view on the concept of innovative economic development based on new knowledge. The main specific is that it is nationally specific and it determines priority sectors and products, on which public support for research studies and innovations are focused.
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The author identifies the role and place of organizational culture in the era of knowledge economy. On the basis of presentation of the highlights in its development, the relationship between organizational culture and innovation in the Bulgarian business environment has been conceptualized, the relationship between cultural production and cultural use of knowledge has been examined. The author presents a new view of innovation resources and organizational culture. It turns out that Bulgarian firms exhibit low levels of development of a culture of applying new knowledge, which reflects the principles and the supply as well as the demand of knowledge here. Business maturity of the Bulgarian companies does not correspond sufficiently with the necessary prerequisites for the generation of innovative attitudes and organizational best practices. It is imperative that a reconsideration of the conditions and prerequisites for the development of organizational culture with qualitatively new accents would start. Otherwise, the poor picture in terms of parameters reflecting our cultural matrix and associated with the manifestation of knowledge would become a barrier to good expectations for a modern economy.
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The paper analyzes the state and perspectives of development of the scientific potential in Bulgaria and its role for establishing knowledge economy. It proves that the shortage of financial means for financing the science has had a negative effect on its development. The existing tendencies in the development of the scientific potential show that the developing processes are alarming, and that the shortage of financial means will have quite unfavorable consequences on the scientific potential in Bulgaria. The paper discusses one of the most significant problems for the scientific potential in Bulgaria – “brain drain”. It concerns the large emigrant wave, ranging mostly young scientists and highly qualified specialists. The paper concludes that even the most complex problems of the society can be solved through increasing the investments in science and creating proper conditions for development of the scientific potential of the nation.
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