The aim of the article is to assess the degree of sustainability of the public finance sector in Poland. Such a research goal is accompanied by the following research hypothesis: high values of primary deficits make it ...

The research focuses on Poles’ attitudes towards selected aspects associated with social relations. Responses to the following 6 statements were examined: 1 – People try to help others above all, 2 – Homosexuals should be ...

A considerable and persisting diversity of the development levels of Polish regions makes it necessary to seek potential causes of this phenomenon. It can be presumed that some of the diversity is caused by institutional ...

The aim of this study is to verify whether Beneish M‑Score model can be useful in detecting Polish companies involved in earning management practices that lead to adverse or disclaimer of auditors’ opinion. The sample ...

Direct democracy, the tradition of which dates back to ancient Athens, is now widely practised in many countries around the world. In this paper, a case study of participatory budgeting is given as an illustration of how ...

This paper shows the possible use of Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) methodologies in analyzing the eco-efficiency of agriculture. To use the descriptive and analytic method, the problem of product ...

Globalization and the development of modern information technology have contributed to the higher importance of communication technological support and its use between the client and the entrepreneur in the service industry. ...

The article analyzes the role of change management in efficient functioning of the organization and points to the need of using the new approach of change management in clusters. In order to prove this need, available ...

The Intrastat system is used for gathering statistical data on trade in goods between the EU Member States. Data from all the Member States are aggregated by Eurostat. Specifics of the data collection process are different ...

The aim of the paper is to assess the comparability of the structure and content of statements of changes in equity of listed companies and to propose some solutions to increase this comparability. Two research methods ...