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An international perspective on the misstatements and reliability of financial statements
No full textThis article examines the importance of ensuring the reliability of financial statements, the causes of distortions, and the possibility of minimizing them in different countries, such as the USA, UK, Japan, Kazakhstan, and China. The purpose is to emphasize the importance of reliable financial reporting and to find the best methods for identifying financial reporting misstatements when comparing different countries. The research includes a literature review that reveals the role of international standards in preventing financial fraud and building confidence in financial reporting. This section selects studies that emphasize the need to study this topic due to the level of manipulation of financial reporting data, regional and cultural differences, and the importance of company ethics and internal controls. Research methods include quantitative methods, analytical methods, literature review, statistical methods, and case study comparisons, in particular, studies of companies in Kazakhstan and Japan. The study reveals that financial statement distortions are affected by multiple factors, such as regulatory supervision, corporate governance, and transparency mandates. The practical application of the Benford statistical method is considered using the example of companies in Kazakhstan and Japan. The use of Benford and Chi-square methods to analyze financial data is very beneficial and shows their relationship and applicability in companies in different countries, particularly Kazakhstan and Japan, to identify data bias, but when working only with certain and preferably larger samples of data types for better results. The article outlines methods for identifying and preventing financial reporting misstatements through internal controls, regulatory oversight, and statistical analysis. The necessity of compliance with accounting standards to maintain transparency and economic stability is emphasize
Rola KSAP w przygotowaniu kadr służby publicznej – kierunki rozwoju Krajowej Szkoły Administracji Publicznej
No full textKrajowa Szkoła Administracji Publicznej odgrywa kluczową rolę w kształceniu profesjonalnych kadr administracji w Polsce. Jej misja od początku polegała na przygotowaniu do pracy wysokiej klasy urzędników, którzy z jednej strony byli gotowi sprostać wyzwaniom transformacji, a z drugiej – wspierać reformy administracji w Polsce. Współcześnie KSAP kształci przyszłych liderów administracji, ale także dostosowuje swoją ofertę edukacyjną i szkoleniową do zmieniających się potrzeb. Artykuł przybliża historię powstania szkoły, omawia jej cele i zadania. Autorzy szczególną uwagę poświęcają zmianom programu kształcenia stacjonarnego oraz oferty szkoleniowej w kontekście profesjonalizacji kadr administracji publicznej
Uczenie (się) w ponowoczesności. Rola zawodowa nauczycieli i nauczycielek akademickich języka angielskiego specjalistycznego
No full textIn a globalising world, knowledge of language for specific purposes (LSP) opens up worldwide career opportunities. Do those teaching LSP at Polish universities have a status relevant to the importance of what they teach? How do they see their role and what shapes it? The author of Teaching and Learning in Postmodernity is interested both in how cultural shifts affect the teaching-to-learn paradigm and how teachers of English for specific purposes (ESP) respond to such challenges. The research has identified certain new, disturbing issues.The monograph is part of the socio-pedagogical directions of pedeutological research carried out in the qualitative paradigm. The aim of the study was to describe the professional role of academic English for Specific Purposes (ESP) teachers in the context of postmodernity. The author was interested both in how the ongoing cultural changes shift the teaching paradigm towards learning and in how academic ESP teachers respond to such challenges, as well as what problems and limitations may stand in their way of consciously transcending their professional role. In her research, the author used the narrative interview method, and the analysis of the conducted interviews allowed her to address the above research problems. The work consists of five main chapters: a methodological chapter, two theoretical chapters and two empirical chapters, as well as an introduction, conclusions and a post scriptum chapter. In the methodological chapter, the author presents the ontological and epistemological assumptions of the qualitative paradigm, under which the research is carried out, as well as the research method. In the second chapter, the author shows the cultural and social context of postmodernity and the individual immersed in it. The third chapter focuses on the social and professional roles of teachers and presents a glottodidactic perspective on ESP teachers. In the empirical part, in the fourth chapter, the author presents the knowledge of the study participants about their world and themselves using the holistic model of learning in the working life by Knud Illeris and his associates, as well as about “self- -world” relations using the author’s original interpretation of the professional role prescription. In the next empirical chapter (fifth chapter), the author focuses on a critical analysis, which revealed the oppression to which the participants of the study were subjected. The last part of the work is a ”post scriptum” chapter, showing the autoethnographic roots of the research
Sexual satisfaction, quality of life and level of social support of women before, during and after pregnancy
No full textIntroduction: Quality of life, social support, and sexual satisfaction may change across life stages. The aim of this study was to assess these variables in women before, during, and after pregnancy. Material and methods: The study was cross-sectional, and conducted online among three independent groups of women (N=160). Standardized tools were used: the WHOQOL-BREF quality of life questionnaire, Female Sexual Function Index (FSFI), and Berlin Social Support Scales (BSSS). Statistical analysis was performed using nonparametric tests (Kruskal-Wallis, Mann-Whitney U, Friedman and chi-square tests). Results: The highest level of sexual satisfaction, quality of life, and social support (p0.05). A statistically significant relationship was demonstrated between the level of support from loved ones and satisfaction with intimate life (χ²=21.974, p=0.038). Conclusions: Women's sexual satisfaction, quality of life and social support vary, taking on different values before, during and after pregnancy. It is important to consider women's needs at each stage to provide them with appropriate support and care
Grounded Theory Method in Telemedicine Studies
No full textTelemedycyna pozwala na usprawnianie procesów medycznych. W rezultacie system opieki zdrowotnej staje się bardziej efektywny, przynosząc korzyści zarówno pacjentom, jak i placówkom medycznym. Mimo licznych zalet istnieje jednak również szereg obaw dotyczących prywatności, skuteczności oraz niewystarczającego wykorzystania potencjału telemedycyny w diagnostyce, co udokumentował przeprowadzony kompleksowy przegląd publikacji o sprecyzowanej tematyce. Zastosowanie metody teorii ugruntowanej w studiach z obszaru telemedycyny zaowocowało analizą wskazanych zagadnień w zakresie dostępu, innowacyjności oraz jakości opieki zdrowotnej, a także jej postrzegania przez pacjentów oraz personel medyczny. Dokonano również rozeznania w stosowanych metodach badawczych i ich analizach, w tym z uwzględnieniem ograniczeń dotyczących badań.Telemedicine streamlines the medical processes. As a result, the healthcare system becomes more efficient, benefiting both patients and medical facilities. Despite the many benefits of this service, there are also a number of concerns about privacy, effectiveness and insufficient use of the potential of telemedicine in diagnostics, which have been documented in a comprehensive review of the literature. The application of grounded theory to telemedicine studies has led to an analysis of the issues of access, innovation and quality of care, but also its perceptions by patients and medical staff. Insight into the research methods used and their analysis was also provided, including consideration of the limitations of the research
The role of paramedics in emergency medical teams responding to natural disasters: a scoping review
No full textINTRODUCTION: Climate-related disasters have increased by over 80% in the last four decades. It is often the responsibility of Emergency Medical Teams (EMTs) to respond to the aftermath of disasters, delivering medical care and aid. Post-event evaluations have revealed flaws in the productivity and functionality of EMTs. This scoping review maps the existing literature regarding EMTs’ experiences in natural disaster response, highlighting areas of limitation in which paramedics may be able to contribute their knowledge and skills to improve the response. MATERIALS AND METHODS: A scoping review was conducted using the JBI method. The databases CINHAL, MEDLINE, Cochrane Library, and Scopus were searched with the following terms: (“paramedics” OR “paramedic” OR “emergency medical service” OR “EMT” OR “EMS”) AND (“perceptions” OR “attitudes” OR “experience” OR “disaster response”) AND (“humanitarian disaster” OR “natural disasters”) NOT (“simulation”). 340 papers were screened; 8 studies met the inclusion criteria. RESULTS: Analysis of the selected studies revealed four prominent themes: operational and access challenges, healthcare delivery and infrastructure, communication and data management, and resource utilisation and team management. CONCLUSIONS: EMT limitations range from logistical to systemic issues; there is a need to fill the public health gap currently found in EMTs. Enhancement of paramedic training on urgent and primary care around disease outbreak, and everyday healthcare provision after a disaster, would prove invaluable. Paramedics have the potential to offer a resolution to lack of basic healthcare provision after a natural disaster
ArchaeoBalt Project. Archaeotourism in practice. Protocol and Promotion Analysis
No full textSince 2018, the University of Gdańsk, together with partners from Poland, Denmark and Sweden (i.e. the Museum of Gdańsk, the Bornholm Museum, the University of Aarhus and the University of Lund), has had the pleasure of undertaking a project concerning the heritage of the Baltic Sea region through the theories and methods of archaeotourism. This cooperation between research units (universities), museums and the tourism sector resulted in the creation of a historically inspired archaeological route to attract local and external tourists, as well as the establishment of foundations for inter-national scientifc cooperation regarding the region in the feld of archaeology. The project established the nucleus of a network of archaeological centres, with the archaeotourist route ‘Places of Power and Rituals’ gathering some of the most interesting archaeological sites in the southern Baltic region, although not always known to a wider audience.Project ArchaeoBalt Laying fxed foundations for innovative archaeotourism – a new ‘green’ archaeoroute in the southern Baltic Sea region is conducted within program Interreg South Baltic 2014–2020 fnanced by European Regional Development Fund and the program of the Minister of Science and Higher Education entitled “PMW” in the years 2014-2020/2021/2; contract No. 5166/SBP 2014-2020/2021/2
The publication is co-fnanced by the Dean of the Faculty of Management at the University of Gdańs
1,4-Dihydropyrrolo[3,2-b]pyrroles with Two Embedded Heptagons via Alkyne Annulation
Full text linkDrastic changes to the character of the acidic catalyst enable the reversal of the double alkyne benzannulation reaction output. In the presence of a strong Brønsted acid, 1,4-dihydropyrrolopyrroles undergo transformation which results in the formation of two 7-membered rings. Computational studies imply that the thermodynamically unfavored 7-membered ring is forged via the kinetically favored 6-endo-dig attack of a protonated alkyne at the position 3a of pyrrolopyrrole followed by a 1,2-vinyl shift.European Union’s Horizon 2020 research and innovation programme under the Marie Skłodowka-Curie grant agreement No. 860762;
Polish National Science Center, grants OPUS 2020/37/B/ST4/00017;
Wroclaw Centre for Networking and Supercomputing, grant no. 518;
Maria Skłodowska-Curie and Pierre Curie Polish-French Science Award
A space with profane features on the Day of Corpus Christi celebrations in Spycimierz: the state and threats to intangible cultural heritage
Full text linkZasadniczym celem opracowania jest zidentyfikowanie zagrożeń dla niematerialnego dziedzictwa kulturowego Spycimierza, wynikających z rozwijającej się sfery profanum w dniu uroczystości Bożego Ciała. Artykuł stanowi próbę odpowiedzi na pytanie, czy rozwój strefy handlowo-usługowej (będącej istotną częścią przestrzeni o charakterze profanum) w bezpośrednim sąsiedztwie obszaru sacrum, związanego z celebracją uroczystości Bożego Ciała w Spycimierzu i tworzonym w tym celu kwietnym dywanem, jest realnym zagrożeniem dla dziedzictwa niematerialnego i może przyczynić się do komercjalizacji tego religijnego wydarzenia. Podjęta analiza, obejmująca badanie sposobu organizacji miejscowości w dniu święta, pokazuje, jakie może to rodzić zagrożenia dla zachowania autentyczności i dalszego trwania miejscowej tradycji. Rozważania te mieszczą się w zakresie badań turystyki kulturowej. Celem artykułu jest również wskazanie rekomendacji do organizacji przestrzeni i zarządzania dziedzictwem kulturowym Spycimierza w celu jego ochrony. Studium przypadku bazuje na badaniach przeprowadzonych przez zespół geografów (w tym autorki artykułu) w latach 2018–2023 w dniu Bożego Ciała w Spycimierzu, a zwłaszcza na wynikach uzyskanych na podstawie inwentaryzacji i analizy specyfiki stoisk handlowo-usługowych, które pojawiają się i funkcjonują we wsi tylko tego jednego dnia w roku, podczas uroczystości kościelnych. Zwrócono szczególną uwagę na konieczność właściwej, przemyślanej i bezkonfliktowej organizacji przestrzeni podczas uroczystości Najświętszego Ciała i Krwi Chrystusa, a w szerszej perspektywie na rozwój zrównoważonej turystyki (kulturowej) w Spycimierzu. Na potrzeby opracowania zaprezentowano wybrane wyniki badań ilościowych i jakościowych, uzyskanych dzięki zastosowaniu różnych narzędzi i metod, w tym inwentaryzacji terenowej, obserwacji, wywiadów i dokumentacji fotograficznej.The main objective of the study is to identify threats to the intangible cultural heritage of Spycimierz, resulting from the developing prophane sphere on the day of Corpus Christi celebrations. The article is an attempt to answer the question of whether the development of a commercial and service zone (which is an important part of profane spaces) in the immediate vicinity of the sacred area, associated with the celebration of Corpus Christi in Spycimierz and the flower carpet created for this purpose, is a real threat to the intangible heritage and may contribute to the commercialisation of this religious event. The undertaken analysis, including the study of the way the village is organised on the day of the holiday, shows threats this may pose to the preservation of authenticity and further survival of the local tradition. These considerations fall within the scope of cultural tourism research. The aim of the article is also to indicate recommendations for the organisation of space and management of the cultural heritage of Spycimierz in order to protect it. The case study is based on the research conducted by a team of geographers (including the authors of the article) in the years 2018–2023 on Corpus Christi Day in Spycimierz, and especially on the results obtained from the inventory and analysis of the specificity of trade and service stands that appear and operate in the village only on this one day of the year, during church celebrations. Particular attention was paid to the need for a proper, thoughtful and conflict-free organisation of space during the celebrations of the Most Holy Body and Blood of Christ, and in a broader perspective, to the development of sustainable (cultural) tourism in Spycimierz. For the purposes of this study, selected results of quantitative and qualitative research were presented, obtained with various tools and methods, including field inventory, observations, interviews and photographic documentation
Indoloindolizines: The Complete Story of a Polycyclic Aromatic Scaffold from Theoretical Design to Organic Field-Effect Transistor Applications
Full text linkThe development of stable and tunable polycyclic aromatic compounds (PACs) is crucial for the advancement of organic optoelectronics. Conventional PACs, such as acenes, often suffer from poor stability due to photooxidation and oligomerization, which are linked to their frontier molecular orbital energy levels. To address these limitations, we designed and synthesized a new class of π-expanded indoloindolizines by merging indole and indolizine moieties into a single polycyclic framework. We developed a scalable synthetic protocol to produce a wide range of π-expanded derivatives. The structural, electronic, and optical properties of these compounds were extensively characterized. We achieved precise modulation of the electronic structure by controlling the aromaticity of specific rings. Benzannulation at targeted positions allowed fine-tuning of the HOMO–LUMO gap, leading to distinct shifts in the optoelectronic properties. Single-crystal X-ray diffraction confirmed their molecular structures, while theoretical calculations provided insights into the observed experimental trends. These indoloindolizines exhibit vivid colors and fluorescence across the visible spectrum and enhanced stability against photooxidation. Reactivity studies demonstrated high regioselectivity in electrophilic substitutions, highlighting the indole-like behavior of these compounds and opening avenues for further functionalization. To showcase the practical utility of our design rules, we fabricated organic field-effect transistors (OFETs) using the newly developed indoloindolizines, which revealed remarkable performance with ambipolar charge transport properties. Overall, our work establishes indoloindolizines as a promising platform for the development of stable, tunable organic materials for optoelectronic applications. Through rational molecular design, we have provided a new pathway for molecular innovation in organic electronics.Polish National Science Centre, Poland (SONATA 2020/39/D/ST4/00560 and OPUS 2020/39/B/ST4/02022);
National Agency for Academic Exchange (Polish Returns PPN_PPO_2020_1_00012);
Poland’s high-performance Infrastructure PLGrid (HPC Centers: ACK Cyfronet AGH, PCSS, CI TASK, WCSS) grant no. PLG/2023/016125
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