Financial Sciences 23/3

Financial Sciences 23/3

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The current issue of Financial Sciences is a collection of papers from various areas of financial research. Many of them refer to widely understood problems of accounting, to which belong the publications by Michał Comporek, Anna Kasperowicz and Stanisław Hońko. The paper by Justyna Dobroszek, and the collaborative paper by Justyna Dobroszek and Ewelina Zarzycka also cover that area. The article by Michał Biernacki refers to instruments enabling the evaluation of selected activities of a company in the area of protecting the environment. The problems of banking are represented by the paper written by Magdalena Kozińska. The issues of financing healthcare are shown by M. Macuda. The article by Krzysztof Wańczyk may be placed in the financial market area. We hope that this varied collection of papers will prove to be of interest to the reader.


Rok wydania2018
Liczba stron121
KategoriaPublikacje darmowe
WydawcaWydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Numer wydania1
Język publikacjipolski
Informacja o sprzedawcyePWN sp. z o.o.

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  Introduction    7
  Michał Biernacki: Benefits and inconveniences of the practical implementation of Environmental Life Cycle Costing     9
  Michał Comporek: The relationship between reserves and accruals – with reference to the issue of earnings management in public companies     17
  Justyna Dobroszek: The measurement of costs and results in supply chain management: the case of Poland     34
  Justyna Dobroszek, Ewelina Zarzycka, Alina Almasan, Cristina Circa: A comperative study on managers’ assessment of the selected properties of internal reports     46
  Stanisław Hońko: Do Polish accountants enjoy their job? Results of a nationwide survey „Accountants’ self-portrait”     61
  Anna Kasperowicz: International Financial Reporting Standard no 15 “Customer agreements” in the construction industry     73
  Magdalena Kozińska: Structure of the passive side of a bank’s balance sheet versus the pari passu and no-creditor-worse-off rules     84
  Małgorzata Macuda: Diagnosis-related group prospective payment system in Poland – costs versus tariffs: the case of inguinal hernia     102
  Krzysztof Wańczyk: Impact of changes in composition of exchange price index shares of listed Polish companies     111
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