Search results for: MONETARY ACCOUNTING
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Monetary values estimates of solvents emissions
PublicationThe impact values for environmental emissions of 52 solvents are estimated and expressed in monetary units. The impact values of solvents present in the air are calculated on the basis of 13 impact indicators and for solvents present in water on additional 2 impact indicators. These impact values are weighted with the results obtained with multi-compartment distribution model, allowing to calculate the fraction of solvent emitted...
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The impact of European Monetary Union on Price Convergence.
PublicationArtykuł dotyczy skutków wprowadzenia wspólnej waluty euro. Bada zarówno skutki krótkookresowe tj. odczucia co do podwyżek cen przez konsumentów i inflację w okresie przejścia na jedna walutę, jak i skutki długookresowe związane z redukcją kosztów tranzakcyjnych, eliminacją ryzyka kursowego i większą przejrzystością cen.
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Nonlinear resultant theory of shells accounting for thermodiffusion
PublicationThe complete nonlinear resultant 2D model of shell thermodiffusion is developed. All 2D balance laws and the entropy imbalance are formulated by direct through-the-thickness integration of respective 3D laws of continuum thermodiffusion. This leads to a more rich thermodynamic structure of our 2D model with several additional 2D fields not present in the 3D parent model. Constitutive equations of elastic thermodiffusive shells...
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JOURNAL OF MONETARY ECONOMICS
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Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland
PublicationResearch background: Financial managers, investors, lenders, counterparties and citizens should have useful, reliable, timely, complete, comparable, readable information on fiscal and monetary policy. The actions taken and instruments used by fiscal and monetary authorities have an important impact on economic conditions. Purpose of the article: The aim of the article is to assess Poland's compliance with international standards...
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Throughput Accounting. Rachunkowość zarządcza w rękach managera.
PublicationDrogi Czytelniku, Literatury na temat rachunkowości zarządczej i rachunku kosztów jest tak dużo, że każdy zainteresowany łatwo znajdzie coś dla siebie w dobrych księgarniach. Nie będziemy cytowali definicji, kategorii czy rozwiązań w rachunku kosztu ani nie dajemy czytelnikom podręcznika z zakresu stosowania rachunku kosztów. Chcemy natomiast podzielić się naszym – dyrektora finansowego oraz dyrektora produkcji...
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Throughput Accounting – Rachunkowość Zarządcza w rękach managerów
PublicationLiteratury na temat rachunkowości zarządczej i rachunku kosztów jest tak dużo, że każdy zainteresowany łatwo znajdzie coś dla siebie w dobrych księgarniach. Nie będziemy cytowali definicji, kategorii czy rozwiązań w rachunku kosztu ani nie dajemy czytelnikom podręcznika z zakresu stosowania rachunku kosztów. Chcemy natomiast podzielić się naszym – dyrektora finansowego oraz dyrektora produkcji – doświadczeniem, odkryciami, a także...
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Transparency of publicly available information about fiscal and monetary policy in Poland
PublicationResearch background: The quality of information provided by fiscal and monetary authorities are important in a democratic state. Ensuring fiscal policy transparency reduces fiscal risk and corruption and promotes public acceptance of fiscal reforms. Ensuring transparency in monetary policy allows market participants to anticipate central bank responses and take their effects into account when making investment and consumption decisions. Aim...
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Buckling of thin-walled columns accounting for initial geometrical imperfections
PublicationThe paper is devoted to the effect of some geometrical imperfections on the critical buckling load of axially compressed thin-walled I-columns. The analytical formulas for the critical torsional and flexural buckling loads accounting for the initial curvature of the column axis or the twist angle respectively are derived. The classical assumptions of theory of thin-walled beams with non-deformable cross-sections are adopted. The...
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Monetary Incentives Increase Metacognitive Confidence in Source Memory Performance in Patients With Schizophrenia
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Can Inflation Forecast and Monetary Policy Path be Really Useful? The Case of the Czech Republic
PublicationProducing and revealing inflation forecast is belie ved to be the best way of implementing a forward-looking monetary policy. The article focuses on inflation forecast targeting (IFT) at the Czech National Bank (CNB) in terms of its efficiency in shaping consumers’ inflation expectations. The goal of the study is to verify the accuracy of the inflation forecasts, and their influence on inflation...
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Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market
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Numerical Analysis of Seismic Pounding between Adjacent Buildings Accounting for SSI
PublicationThe structural pounding caused by an earthquake may damage structures and lead to their collapse. This study is focused on the pounding between two adjacent asymmetric structures with different dynamic properties resting on the surface of an elastic half-space. An exploration of the relationship between the effects of the seismic analysis with the impact response to the torsional pounding between adjacent buildings under different...
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Accounting
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Heterogeneity of national accounting systems, world-class universities and financial resources: What are the links?
PublicationThis study investigates the relationship between university financial resources, applied accounting systems, and the place of a university in the Shanghai Ranking. We find a strong relationship between the financial resources under the control of a world-class university and the position of that university in the highest tier of the global ranking. We propose a model (available online) to predict a university’s tier in the ranking...
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Accounting for the distributions of input quantities in the procedure for the measurement uncertainty evaluation when calibrating the goniometer
PublicationThe discords concerning the measurement uncertainty evaluation in the Guide to the Expressing of Uncertainty in Measurement (GUM) and its Supplement 1 are considered. To overcome these discords, the authors of the paper propose to use the kurtosis method and the law of the propagation of the expanded uncertainty. Using the example of the goniometer calibration, the features of accounting for the distribution laws of input quantities...
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Modelling water flow in unsaturated porous media: Accounting for nonlinear permeability and material heterogeneity
PublicationW pracy przedstawiono problematykę matematycznego modelowania przepływów w nienasyconych ośrodkach porowatych, ze szczególnym uwzględnieniem dwóch aspektów. Pierwszym z nich jest obliczanie średniego współczynnika przewodności hydraulicznej między węzłami siatki w numerycznym rozwiązaniu równania przepływu nienasyconego. Drugim zagadnieniem jest wpływ lokalnej zmienności parametrów ośrodka porowatego (współczynnika przewodności...
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International Journal of Monetary Economics and Finance
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Journal of Islamic Monetary Economics and Finance
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A methodology for ultimate strength assessment of ship hull girder accounting for enhanced corrosion degradation modelling
PublicationThe presented work shows a methodology for the ultimate strength assessment of a ship hull, considering enhanced corrosion modelling. The approach is based on the classical Smith method. However, the recent findings regarding the impact of corrosion degradation on ultimate strength are incorporated. To this end, the stress–strain relationships for particular elements composing ship hull cross-section are modified using a specially...
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Counting Lattice Paths With Four Types of Steps
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Accounting and Finance
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Accounting Perspectives
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Accounting Horizons
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Accounting History
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ACCOUNTING IN EUROPE
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Advances in Accounting
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Accounting Forum
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ACCOUNTING REVIEW
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Accounting Education
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Monety kolekcjonerskie jako przykład inwestycji alternatywnych
PublicationW artykule przedstawiono charakterystykę rynku monet kolekcjonerskich w Polsce na tle innych rodzajów rynków, takich jak np. rynek pieniężny i kapitałowy. Ponadto Autor zaprezentował wyniki badań dotyczące stopy zwrotu z inwestycji w srebrne monety kolekcjonerskie i porównał je ze stopami zwrotu na rynku akcji i na rynku skarbowych papierów dłużnych.
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Counting and tracking vehicles using acoustic vector sensors
PublicationA method is presented for counting vehicles and for determining their movement direction by means of acoustic vector sensor application. The assumptions of the method employing spatial distribution of sound intensity determined with the help of an integrated 3D intensity probe are discussed. The intensity probe developed by the authors was used for the experiments. The mode of operation of the algorithm is presented in conjunction...
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A method for counting people attending large public events
PublicationThe algorithm for people counting in crowded scenes, based on the idea of virtual gate which uses optical flow method is presented. The concept and practical application of the developed algorithm under real conditions is depicted. The aim of the work is to estimate the number of people passing through entrances of a large sport hall. The most challenging problem was the unpredicted behavior of people while entering the building....
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Polityka pieniężna Narodowego Banku Polskiego a monetarna i walutowa konwergencja
PublicationSkutkiem wejścia Polski w struktury UE w 2004r jest dążenie do członkostwa w Unii Gospodarczej i Walutowej. Wymaga to spełnienia określonych norm konwergencji, w tym monetarnej i walutowej. W opracowaniu podjęto się określenia skuteczności polityki pieniężnej NBP w zakresie wypełniania badanych norm.
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Lagrangian model of an isolated dc-dc converter with a 3-phase medium frequency transformer accounting magnetic cross saturation
PublicationThis article presents a nonlinear equivalent circuit model of an isolated dc-dc converter with a 3-phase medium frequency transformer. The model takes into account the magnetic cross saturation of the 3-phase core-type magnetic circuit. The model is suitable in detailed electromagnetic transient simulations of power systems involving isolated dc-dc converters. The model is developed using the Lagrange energy method. It involves...
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Złote monety bulionowe – testowanie pasywnego charakteru inwestycji
PublicationCel – Wyznaczenie składu optymalnego portfela inwestycyjnego o minimalnym ryzyku, zawierającego inwestycję w polskie monety bulionowe (Orzeł Bielik) oraz inwestycję na polskiej giełdzie papierów wartościowych. Testowanie pasywnego charakteru inwestycji w monety. Metodologia badania – Konstrukcja portfeli inwestycyjnych o minimalnym ryzyku według teorii H.M. Markowitza. Autorska metoda badania pasywnego charakteru inwestycji...
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Self-normalized density map (SNDM) for counting microbiological objects
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Traffic Noise Analysis Applied to Automatic Vehicle Counting and Classification
PublicationProblems related to determining traffic noise characteristics are discussed in the context of automatic dynamic noise analysis based on noise level measurements and traffic prediction models. The obtained analytical results provide the second goal of the study, namely automatic vehicle counting and classification. Several traffic prediction models are presented and compared to the results of in-situ noise level measurements. Synchronized...
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A simplified method to assess the impact of ship-to-ship collision on the risk of tanker ship hull girder breaking accounting for the effect of ageing
PublicationOne of the most critical structural failures is the exceedance of the ship hull girder’s ultimate strength, which may result in hull breaking, and subsequent severe consequences, including loss of life and property as well as environmental damage in case of an oil spill. A cause for such loss of structural continuity can be triggered by a collision with another vessel. In addition, the ageing mechanisms of the hull structure could...
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Moneta e Credito
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P-674 Automatizing ovarian follicle counting and measurement with artificial intelligence
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Application of virtual gate for counting people participating in large public events
PublicationThe concept and practical application of the developed algorithm forpeople counting in crowded scene is presented. The aim of the work is to estimatethe number of people passing towards entrances of a large sport hall. Thedetails of implemented the Virtual Gate algorithm are presented. The video signalfrom the camera installed in the building constituted the input for the algorithm.The most challenging problem was the unpredicted...
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Experimental investigations and damage growth modeling of EN‐AW 2024 aluminum alloy under LCF loading accounting creep pre‐deformation
PublicationThis article presents the results of experimental tests of creep rupture and of low-cycle fatigue (LCF) of EN-AW 2024 aluminum alloy devoid of damage and having preliminary damage. The preliminary damage was dealt in the process of creep at elevated temperature 100C, 200C, and 300C until achievement of two different strain values at each temperature. Samples with preliminary damage were subjected to fatigue tests at room temperature....
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International Journal of Accounting
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ACCOUNTING AND BUSINESS RESEARCH
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Australian Accounting Review
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CONTEMPORARY ACCOUNTING RESEARCH
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Journal of Accounting Review
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Accounting Research Journal
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ACCOUNTING ORGANIZATIONS AND SOCIETY
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