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Wyniki wyszukiwania dla: MONETARY ACCOUNTING
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Monetary values estimates of solvents emissions
PublikacjaThe 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.
PublikacjaArtykuł 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
PublikacjaThe 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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Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland
PublikacjaResearch 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.
PublikacjaDrogi 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
PublikacjaLiteratury 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
PublikacjaResearch 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
PublikacjaThe 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
PublikacjaProducing 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
PublikacjaThe 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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Heterogeneity of national accounting systems, world-class universities and financial resources: What are the links?
PublikacjaThis 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
PublikacjaThe 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
PublikacjaW 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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A methodology for ultimate strength assessment of ship hull girder accounting for enhanced corrosion degradation modelling
PublikacjaThe 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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Monety kolekcjonerskie jako przykład inwestycji alternatywnych
PublikacjaW 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
PublikacjaA 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
PublikacjaThe 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
PublikacjaSkutkiem 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
PublikacjaThis 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
PublikacjaCel – 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
PublikacjaProblems 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
PublikacjaOne 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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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
PublikacjaThe 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
PublikacjaThis 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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Polskie szkolnictwo wyższe w drobnej sztuce użytkowej: monety, medale, znaczki
PublikacjaW książce przedstawiono pamiątki związane z 76 uczelniami. Większość z nich znajduje się w wykazie Ministerstwa Nauki i Szkolnictwa Wyższego. Uczelnie te wielokrotnie podlegały reorganizacji, zmieniały nazwy i struktury, podlegały łączeniu. Są wśród nich również takie, które z różnych przyczyn zlikwidowano lub które po 945 roku znalazły się poza granicami Polski i zostały przekształcone w uczelnie radzieckie, a później ukraińskie...
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Zachodnioafrykańska Unia Ekonomiczna i Monetarna jako przykład integracji gospodarczej i finansowej w Afryce Zachodniej
PublikacjaW tekście został przedstawiony jeden z kluczowych elementów procesu integracji gospodarczej zachodniej części kontynentu afrykańskiego, tj. Zachodnioafrykańska Unia Ekonomiczna i Monetarna (franc. Union économique et monétaire ouest-africaine, w skrócie UEMOA). Omówione zostały cele tego ugrupowania w obszarze integracji walutowej oraz ekonomicznej, a także najważniejsze instytucje. Zaprezentowane zostały dotychczasowe osiągnięcia...
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Ewolucja rachunkowości chińskiej na tle czynników kulturowych determinujących jej rozwój
PublikacjaRachunkowość jest złożonym systemem, którego kształt uwarunkowany jest wieloma czynnikami, także czynnikami środowiska, w którym realizuje swoje zadania. Wśród tych czynników ważne miejsce zajmuje kultura, właściwa dla danego kraju, która odbija swe piętno na celach i sposobie funkcjonowania systemu pomiaru i ujawnień rachunkowych. Dobitnym przykładem występowania korelacji pomiędzy kształtem rachunkowości a czynnikami kultury...
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Social perception of technological innovations at sports facilities: justification for financing ‘white elephants’ from public sources? The case of Euro 2012 Stadiums in Poland
PublikacjaThe main purpose of the paper is to provide a monetary valuation of social benefits in connection with the hypothetical implementation of technological innovations at four Euro 2012 stadiums in Poland. Not only the construction of the sport’s arenas, but also the ongoing maintenance drain the pockets of Polish taxpayers. At the same time Euro 2012 stadiums remain underused, which familiarize the host cities with the concept of ‘white...
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Inflation Forecast or Forecast(s) Targeting?
PublikacjaThe paper refers to L.E.O. Svensson’s concept of inflation forecast targeting (IFT) and its implementation by central banks of Sweden, Norway and the Czech Republic. The study focuses on (1) inflation forecasts published by selected central banks, i.e.headline inflation and core or monetary policy-relevant (MPR) inflation, which are made on the assumption of endogenous instrument rate, (2) one-year consumer...
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PRZEDPŁATOWE LICZNIKI ENERGII ELEKTRYCZNEJ
PublikacjaDo rozliczania pieniężnego między konsumentem, będącym odbiorcą energii elektrycznej i zakładem energetycznym dostarczającym energię elektryczną, wykorzystywane są urządzenia pomiarowe zwane licznikami. W artykule przedstawiono genezę i konstrukcję liczników przedpłatowych, wyposażonych w skarbonkę na monety lub żetony. Wykorzystanie takiego licznika polegało na umożliwieniu pobrania określonej ilości energii elektrycznej, odpowiadającej...
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Does one currency mean one price? An analysis of the euro effect on price dispersion and convergence
PublikacjaThis paper examines price differentials in the European Union to investigate whether the European Monetary Union has lowered the degree of price dispersion in the euro zone and increased the speed of price convergence. Both euro effects are evaluated using difference-in-difference methodology. Applied to the issue of introducing a single currency, the euro effects identified are the estimated differences in price dispersion and...
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IS SMALLER BETTER? THE VALUATION OF SOCIAL IMPACTS OF DIFFERENTLY SIZED SPORTING EVENTS. THE CASE OF GDAŃSK
PublikacjaIntroduction. There is a discourse in the international literature regarding the impact of large sporting events on the place where they are held. In the last few years, particular emphasis has been laid on intangible effects, including social impacts that may occur not only in the case of mega sporting events but also in smaller sporting events. Therefore, the main aim of this paper is to estimate the monetary value of intangible...
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CONSUMERS’ APPROACH TO THE CREDIBILITY OF THE INFLATION FORECASTS PUBLISHED BY CENTRAL BANKS: A NEW METHODOLOGICAL SOLUTION
PublikacjaModern monetary policy focuses on credibility and shaping inflation expectations. In keeping with the concept of inflation forecast targeting, the inflation forecasts published by central banks play a crucial role in the instrument rate decision-making process and may be treated as a specific intermediate target. This study proposes an inflation forecast credibility index, the scope of which is narrowed to non-specialists’ approach...
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Greencoin: a Proenvironmental Action-Reward System
PublikacjaThe massive destruction of the natural environment is rapidly eroding the world’s capacity to provide food and water, threatening the security of billions of people. In order to facilitate green lifestyles – understood in terms of both pro-environmental behaviors and green self-image on the one hand, and to build sustainable local and global communities, on the other, we put forward an idea of a novel action-reward system based...
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Frequency measurement research with weight averaging of pulse output signal of voltage-to-frequency converter
PublikacjaThe paper presents the essence and investigation of the efficiency of weight averaging of a pulse output signal of voltage-to-frequency converter. The effect of counting and the influence of interference on the result of weight averaging of frequency modulated pulses are analyzed. It is shown that from the point of view of counting error reduction, the best are polynomial weight functions. In the case of high interferences whose...
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The UK's banking system as financial hub for Islamic banking
PublikacjaThis paper examines the phenomenon of London as "the Islamic banking hub". It contends that London has become not only an international centre for Islamic finance, but also that there is big interest and demand for Islamic banking products. The authors are also positive that Islamic banking may be a certain solution for the problems that Europe has been suffering since 2007 when the global debt crisis started. Our intention is...
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The impact of China’s One-Belt One-Road initiative on international trade and global value chains
PublikacjaThis study examines the potential effects of China’s ‘One-Belt One-Road’initiative (OBOR) on trade flows and global value chain (GVC) connections.The empirical analysis is based on the augmented trade gravity model, which comprises 186 economies and 199 of their partners from 2000 to 2018. We also estimate the gravity model for involvement in GVC (domestic value added in intermediate exports, foreign value added in exports, and...
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Modeling of Composite Shells in 6-Parameter Nonlinear Theory with Drilling Degree of Freedom
PublikacjaWithin the framework of a 6-parameter nonlinear shell theory, with strain measures of Cosserat type, constitutive relations are proposed for thin elastic composite shells. The material law is expressed in terms of five engineering constants of classical anisotropic continuum plus an additional parameter accounting for drilling stiffness. The theory allows for unlimited displacements and rotations. A number of examples are presented...
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Life cycle theories of savings and consumption
PublikacjaLife cycle theories of savings and consumption are the economics theories explaining the changes in saving and consumption in the subsequent phases of the human life cycle. There are two main approaches: (1) indicating the dependence of the level of savings and consumption on the average level of income over a long period of human life (life cycle hypothesis; LCH) or (2) on psychological factors, in particular self-control and...
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Nonlinear FEM analysis of irregular shells composed of fiber metal laminates
PublikacjaThe paper deals with the analysis of failure initiation in shells made of Fiber Metal Laminates (FML). The elas-tic material law for orthotropic lamina is stated accounting for asymmetric in-plane stress and strain measures. The asymmetry results from the employed general nonlinear 6-field shell theory where the generalized dis-placements involve the translation and the proper rotation field. The novelty of the presented results...
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Monitoring and analytics of atmospheric air pollution
PublikacjaPrzedstawiono podstawowe informacje dotyczące: celów i zadań monitoringu i analityki powietrza atmosferycznego, specyficznych wymogów jakie muszą spełniać monitory zanieczyszczeń, tendencji rozwojowych w zakresie kontroli jakości powietrza atmosferycznego oraz klasyfikacji metod i technik pomiarowych.
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Does one currency mean one price?
PublikacjaEuropean Monetary Union was expected to have many consequences for the economies of participant countries. Theory suggested that through a higher volume of trade and stronger competition in the Eurozone, a single currency would lead to a reduction in price dispersion. As far as prices are concerned, two effects were expected: an immediate effect due to the technical characteristics of the changeover process, and a long-term one...
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Detecting Apples in the Wild: Potential for Harvest Quantity Estimation
PublikacjaKnowing the exact number of fruits and trees helps farmers to make better decisions in their orchard production management. The current practice of crop estimation practice often involves manual counting of fruits (before harvesting), which is an extremely time-consuming and costly process. Additionally, this is not practicable for large orchards. Thanks to the changes that have taken place in recent years in the field of image...
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Capacity analysis of the selected track system in partially ordered space
PublikacjaA proper location of the interval sections has significant impact on the traffic flow in the railway track network. This issue is critical during line modernization as well as when a new solution accounting for the traffic forecast at particular element of the railway track network is developed . However, the situation is more complex and more expensive for railway stations since improvement of the capacity requires critical organizational...
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Discussion on “Dynamic soil-structure interaction: A three-dimensional numerical approach and its application to the Lotung case study”. Poor performance of the HSS model
PublikacjaThe Hardening Soil Small (HSS) is a constitutive model being extension to the well established Hardening Soil Model (HS) accounting for the nonlinearity of small strain stiffness. It is implemented in commercial finite element computer codes for geotechnical analyses and used widely in research and design. The article deals with a problem known as overshooting after very small load reversals. It induces much higher stiffness than...