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Jednym z zasadniczych celów działania gmin jest rozwój lokalny. Aby efektywnie zarządzać lokalną gospodarką, jednostkom samorządu terytorialnego przekazano pewien zakres samodzielności pozwalający podejmować określone działania dopasowane do potrzeb lokalnej społeczności. Kluczowym aspektem tego zabiegu było wyposażenie gmin w określone źródła dochodów oraz przyznanie im prawa do samodzielnego prowadzenia gospodarki finansowej, rozumiane jako samodzielność finansowa. Celem tego artykułu jest ocena stopnia zależności samodzielności finansowej jednostek samorządu terytorialnego i rozwoju lokalnego. Złożoność analizowanego zagadnienia wymagała zastosowania dwóch głównych metod badań. Pierwszą z nich było wyznaczenie wskaźnika syntetycznego w celu odrębnego pomiaru rozwoju lokalnego i samodzielności finansowej. Druga metoda polegała na wykorzystaniu wskaźnika korelacji Pearsona, aby ocenić zależność pomiędzy tymi zjawiskami.
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Perspektywa finansowa Unii Europejskiej na lata 2007–2013 w znaczący sposób uprzywilejowała regionalne gospodarki turystyczne krajów członkowskich w dostępie do środków UE. W zupełnie inny sposób potraktowano gospodarkę turystyczną w kolejnej perspektywie na lata 2014–2020, uniemożliwiając praktycznie bezpośredni dostęp do funduszy UE. Przedsiębiorcy turystyczni, lokalne samorządy oraz organizacje turystyczne mogą korzystać z alternatywnych form wsparcia przez środki, których pierwotnym celem nie jest finansowanie rozwoju gospodarki turystycznej, ale innych składowych gospodarki (np. infrastruktury, sportu i rekreacji, przemysłów kreatywnych), zwłaszcza związanych z ochroną środowiska naturalnego i dziedzictwa kulturowego. Celem opracowania jest przedstawienie i ocena polityki wsparcia regionalnej gospodarki turystycznej środkami z funduszy UE. Wskazano na zalecenia dotyczące ewolucji polityki turystycznej w kolejnej perspektywie finansowej UE. W częściach pracy przedstawiono zagadnienia: podstaw funkcjonowania gospodarki turystycznej, polityki turystycznej, oceny prowadzonej polityki turystycznej dzięki wykorzystaniu funduszy UE przeznaczanych na gospodarkę turystyczną w latach 2007–2013 i 2014–2020, kierunków kształtowania rozwoju polityki turystycznej przy wsparciu ze środków UE po 2020 roku.
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This publication studies two rate-of-return indicators relevant to enterprises with industrial principal activity: 1) labor resources-based rate of return, and 2) labor cost-based rate of return. In its nature, the first indicator describes the ultimate efficiency of use of one of the major production resources –manpower, and the second – the ultimate efficiency of costs incurred for the operation of manpower. With the help of the denominated factor modelling method, we outline and present two-factor model for analysis of labor resources-based rate of return and four-factor model for analysis of labor cost-based rate of return. The two-factor model enables the identification and evaluates the impact of two factors on the difference between the actual and reference level of labor resources-based rate of return: 1) changes of labor efficiency, and 2) changes of return on sales. The four-factor model gives the opportunity to identify and evaluate the impact of the following factors on the difference between the actual and reference level of labor cost-based rate of return:5) changes of labor efficiency;6) changes of average salary per staff member;7) changes of social security cost per staff member, and8) changes of return on sales.Analysis can be further deepened through detailed review of obtained results and the factors’ impact on the dynamics of the two rate-of-return indicators, in combination with the share method. With regard to the first indicator, it requires analysis of the impact of the factors determining labor efficiency and return on sales, and with regard to the second indicator – the factors determining labor efficiency, average salary per staff member, social security cost per staff member, and return on sales, respectively.
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In today’s world of information technologies (IT) and digital connectivity cyber risk is considered inevitable for all organizations and effective cybersecurity management is crucial for all. The aim of this paper is to outline the role of accountants in the process of cybersecurity management in modernorganizations. This paper argues that to benefit cybersecurity risk management, accounting needs to reform its higher education model. The first section describes the nature and the stages of cybersecurity management. The second section explores the competencies needed by the next generation ofcybersecurity professionals. The third section discusses the potential of the accounting profession to add value in the process of cybersecurity management as well as its implications for reforming accounting higher education. The paper concludes with a call for a balanced commitment to both students’ personal and professional development, which appears to be crucial for the future of accounting graduates, for the role of the profession in modern society as well as for the welfare of the society itself.
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Business processes are going global nowadays, project teams include members spread across the globe. The managers face number of challenges managing these teams. They need not just to speak a few languages but to have solid knowledge of different cultures and habits as well as to effectively manage and motivate people who do not think the same way as they do. In this way, this report aims to present the main challenges that arise in managing intercultural teams. The presented position is that managers can effectively manage their teams by adhering to certain principles and strategies – adaptation, structural intervention, management intervention, exit.
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This report describes the current managerial challenges in realizing the onboarding activities for new incumbents on existing jobs in the companies. These challenges are disclosed through the lens of decisionmaking theory and the levels of culture formation in the field of appraisal for the initiated onboarding activities by the firm.
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Global supply chains are a contemporary manifestation of international business, which allows different economies to utilize their competitive advantages to a greater level and participate in certain stages of a final product manufacturing process. One of the fundamental powers for their development in Bulgaria is the process of regional integration and in particular the preparation for accession and the subsequent membership of the country in the European Union. The supranational rules that apply to all member states, the free movement of goods, services, workers and capital and the step-by-step implementation of a common currency are the factors that let the Bulgarian economy restructure itself and participate successfully in global supply chains as a supplier of value-added goods and not as an exporter of raw materials.
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The term sustainable development is understood as such socio-economic development in which the process of integrating political, economic and social activities takes place, while maintaining natural balance and the durability of basic natural processes, in order to ensure the possibility of satisfying the basic needs of individual communities or citizens of both the modern generation, and future generations. Sustainable development has three dimensions: ecological, economic and social. A consequence of the growing importance of social and ecological aspects of business operations is the increased interest and requirements for reporting, understood as a set of reports containing both financial and non-financial information. This chapter covers the concept of sustainable development, CSR and explains the role, goals and challenges of social responsibility accounting. CSR reporting has become some kind of a trend in non-financial reporting. Many large international companies make great efforts to prepare CSR reports in order to transparently communicate with their stakeholders as well as strive to achieve established social and environmental goals. CSR covers different aspects of business, with, among other things, environmental issues being highlighted. The importance of green accounting has been recognized globally where the adoption of the 2014/95/EU Directive has just further raised awareness of the importance of reporting on the environment and environmental activities. This chapter covers the basic concept and development phases of sustainable and environmental accounting, explains the role of green accounting in modern business conditionsand discusses the benefits and opportunities it provides to interested users.
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It is well known that today, in addition to already established financial reporting, multinational companies are paying more and more attention to non-financial reporting on social, economic, environmental and governmental issues. Corporate Social Responsibility (CSR) reportingis still predominantly voluntary, and it is not standardized. However, there are various international organizations which have been developing frameworks and voluntary standards for non-financial reporting. Those organizations have been putting a sizable amount of effort, time, and knowledge in order to offer some specific solutions to interested organizations preparing CSR reports. Proposed standards, guidelines, and frameworks serve as tools for simplifying CSR reporting. In that sense, the most important providers of sustainability reporting guidance, such as GRI, OECD,United Nations Global Compact, International Organization for Standardization, certainly standout. A significant contribution to promoting the importance of sustainability reporting was also made by the Non-Financial Reporting Directive (2014/95/EU) which obliged large public interest companies with over 500 employees to disclose certain non-financial information. According to the analysis of the content and scope of the most important frameworks and standards of sustainability reporting, it can be confirmed that they have certainly contributed to improving the qualityof non-financial reporting.
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For years financial and management accounting reports were based primarily on “hard” numbers. Extensive written descriptions and explanations were not common in practice. However, inrecent decades there has been a significant shift towards “softer” and more narrative communicationin accounting. The purpose of the chapter is to identify and describe the determinants of the developmentof accounting narratives in practice, and to explain why narratives are gaining importance inaccounting communication. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Narratives give economic units the opportunity to explain the situation and the achieved financial results. The use of narratives helps to better meet the information needs of stakeholders. There are still many challenges ahead of narrative financial reporting, such as determining the minimum content of reports, ensuring comparability of reports or the issue of external control of narrative financial reporting. An insufficient application of professional accounting materiality judgment is considered as one of the main causes of disclosing too much irrelevant information and not enough relevant information. Preparers of narrative reports should be aware that without applying materiality principle the information disclosed in the reports are not considered transparent and stakeholders lose confidencein such companies.
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Companies struggle to communicate value through traditional reporting. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term share holder value creation. Such a shift should cover the demand from investors for a structured reporting framework that goes beyond the traditional financial reporting. The International Integrated Reporting Framework will encourage the preparation of a report that shows business performance against strategy, explains the various capital used and affected, and gives a longer term view of the organization. The framework will be attractive to companies who wish to develop their narrative reporting around the business model to explain how the business has been developed. Integrated reporting attained various degrees of popularity depending on the geographical regions. While it is mandatory for all companies listed in South Africa’s stock exchange, in other regions it is used by businesses on voluntary basis. Research shows that in the USA the adoption of integrated reporting is slower than in most of theother developed regions.
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Within cryptoassets we can find cryptocurrencies (e.g. Bitcoin, Ethereum) and digital tokens which are specific right or value representatives. One of areas that there are a lot of doubts regarding these new technological solutions is accounting. It is not clear how we can classify particular groups of cryptoassets and how to value them in financial statement. The aim of the chapter is to present the essence, use and valuation issues of cryptoassets and also to review the definitions of selected asset groups in the currently applicable accounting regulations to identify those asset groups to which cryptocurrencies can be classified. The chapter also discusses available accounting models under IFRS,with a major focus being put on the recognition and presentation in balance sheet. The assessment of models is based on distinguishing different types of tokens (payment, security, utility) as well as on differentiating between holders’ and issuers’ perspective.
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Free dictation still remains a neglected type of dictation in Croatian schools, although researchers of methodics pointed to its useful use in teaching the Croatian language back in the 1960s. Based on the results of a field research, this paper will show the possibility of a convenient use of free dictation exercises in teaching Croatian in secondary vocational schools related to the sectors of economy, trade and business administration (economist, business secretary, administrative referent, commercialist). The exercises were performed by reproducing the tone record. The results of the research point to the multiple usefulness of free dictation exercises in teaching Croatian in secondary schools in the economy, trade and business administration sector. It is suitable for correlation with the contents of a number of vocational subjects (Office Automation, Communication Technique, Computer Dactylography, Modern Communication in Economy, Administrative Procedure, Office Business and Correspondence, Secretarial Correspondence, Computer Dactylography with Office Practice). Additionally, it develops practical skills important to experts from this sector in carrying out their everyday activities and tasks, while due to the interdisciplinary and multimedia approach, it is also interesting to students, thus enabling a motivational effect.
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The purpose of this chapter is to present and discuss the essence and importance of accounting in the concept of sustainable development. Considerations are particularly focused on reporting CSR issues. The growing importance of the idea of sustainable development and the concept of Corporate Social Responsibility that arose on its basis, gave rise to the need for accounting systems to develop solutions enabling the provision of information on the methods and results of implementing these concepts in entities operating on the market. The interest in accounting with regard to the area of sustainable development has contributed to the development of vocabulary related to measurement, calculation, disclosure, reporting and verification of information on the activities of units for sustainable development. Reporting on Corporate Social Responsibility (CSR) is still largely voluntary and non-standardised. However, there are various international organisations that develop frameworks and voluntary standards for non-financial reporting, the so-called Social Reporting Standards. The most important EU legislative initiative in the field of disclosure concerning environmental, social and corporate governance information is Directive 2014/95/EU of the European Parliament and Council from 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity in formation by certain large undertakings and groups. The combination of financial information (financial statements) with non-financial information relating to the environment, society and corporate governance is included in the integrated report. In Poland, the requirement to present non-financial information related to CSR was introduced by the Accounting Act. Polish companies should prepare a separate report—“Statement on nonfinancial information”. In 2017, the Polish Standard of Non-Financial Information (SIN, 2017) was published to help enterprises fulfil their obligations under the EU Directive.
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Global industrial organization and international trade have entered a new era and changed the relative economic position of countries participating in the global market. Global supply or value chains are a key new paradigm within theories of international trade that explains modern vertical specialization of countries within the global organization of production.They provide development opportunities for countries participating in the chain. For a comprehensive understanding of the organization and functioning of the modern global economy and international trade, as well as opportunities for development within it, it is necessary,above all, to understand the functioning and create conditions for effective inclusion of own economy in global value chains (GVCs) as a new paradigm. Systematic, organized and encouraged development of European global value chains, would raise the development and production potential of the countries of the Western Balkans , as well as the added value(GDP) created in them. One of the obstacles to such policy is that profit and wealth are created on the difference in development among countries.
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The relative position of economies in the global distribution of income is changing. The logical question is how can small economies progress in their relative position in generating and distributing income, how can they improve their relative position? The paper the reforeemphasizes and highlights the hidden drivers of small economy development that they can identify, activate and follow in order to improve their relative position in income distribution.Mathematical descriptions of economies based on assumptions and selection of the most important variables from the aspect of economic growth are described by growth models. Entrepreneurship in our time is an activity, a process, an invisible assumption and a driver of economic development. In the research methodology, the paper hypothesizes that entrepreneurship,measured by the rate of emergence (birth rate) of new enterprises and the growth of gross domestic product are significantly related. Based on empirical data for EU countries,this link exists, and can be interpreted as moderate. Gross domestic product growth and entrepreneurship are related, and their causal relationship has not been empirically determined.In addition to entrepreneurship, the paper emphasizes economic policy as another invisible, hidden, but important driver of economic development. Therefore, encouraging entrepreneurship through economic policy measures is another important invisible driver of economic growth.
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The crisis caused by the corona virus caused a drop in revenues with a simultaneous increase in public expenditures in the budgets of both central and local levels of government. Research on the impact of crises on financial vulnerability, ie the resilience of local units is particularly important given that the services provided by these communities, and the creation of a local business environment, have a decisive impact on the quality of life of residents. Analyzing the financial indicators of municipalities and cities in Republika Srpska in the period before and immediately after the outbreak of the pandemic, it was noticed that neither institutional factors, which are reflected in the influence of central government on local or territorial,decisively influenced the response of local communities to the crisis. The prominent vulnerability,ie poor financial indicators, was primarily influenced by internal factors, ie inadequate and untimely planning, ignoring the new situation, and unwillingness to adapt to changes.
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In the post-war period of development, BiH adopted regulations that, in addition to the transfer of knowledge from foreign banking, influenced the development of this sector. The banking sector has continued its further development by accelerating harmonization with EU regulations, so that BiH in this area is at the European level. Recently, however, government regulations have increasingly lagged behind current banking development needs.Banking in the future will be significantly different from today. The process of planning interest income should not be too demanding, as opposed to non-interest, which will be a great challenge for all those who have the appropriate infrastructure to implement it. Taking into account all global trends and their impact on banking, it will be necessary to look for solutions based on customer needs and preferences and define products accordingly. In this context, it is necessary to develop key competencies for a new way of doing business, create an organizational structure adaptable to new circumstances, create new products and make decisions that will increase the level of connectivity.
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Specjalizacja badań naukowych w XX wieku przyspieszyła postęp w odkryciach i wdrażaniu innowacji. Wraz ze wzrostem złożoności naszej cywilizacji wskutek dynamicznego wzrostu gospodarczego wspieranego rozwojem technologii rośnie jednakże potrzeba transferu wiedzy między różnymi obszarami ludzkiej działalności. Dążenie do zrównoważonego rozwoju i zachowania różnorodności środowiska naturalnego wzmacnia te tendencje. Dotyczy to w szczególności nauk społecznych. Książka składa się z dziesięciu rozdziałów napisanych przez autorów z trzech centrów akademickich: poznańskiego, wrocławskiego i katowickiego. Przedstawione zagadnienia potwierdzają celowość i ważność projektów interdyscyplinarnych dotyczących integracji wiedzy z zakresu nauk społecznych, zwłaszcza ekonomii i finansów oraz nauk o zarządzaniu i jakości, psychologii, nauk o komunikacji społecznej i mediach, nauk o polityce i administracji, nauk prawnych i nauk socjologicznych. Adresatami książki są pracownicy naukowi i doktoranci specjalizujący się w dziedzinie nauk społecznych, w szczególności ekonomii. Niektóre rozdziały mogą być wykorzystywane do celów dydaktycznych na zajęciach z odpowiednio przygotowanymi studentami na studiach magisterskich, a także podyplomowych.
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