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“An Inevitable Catastrophe that Did Not Take Place”: the 1976 Eruption of Soufrière in <i>Basses terres</i> by Estelle-Sarah Bulle
No full textThe paper interrogates the socio-cultural implications of the 1976 eruption of the Soufrière volcano in Guadeloupe and its representation in Estelle-Sarah Bulle's novel Basses terres (2024). Employing a socio-critical framework informed by Decolonial Ecocriticism, the paper reconceptualizes disaster by foregrounding the anticipatory anxiety and collective memory associated with the eruption, which contrast with the official disaster narrative. It also examines the role of environmental degradation and neocolonial dynamics in perpetuating socio-political fractures within Guadeloupean society. Ultimately, the analysis argues that the true disaster lies not in the volcanic activity itself but in its capacity to reveal and amplify historical and ongoing structural tensions
Determinants of External Audit Fees: Empirical Evidence from the Audit Market in Kosovo
No full textThis study examines the determinants of external audit fees in Kosovo's evolving audit market, investigating how various client and audit firm characteristics affect pricing in a transitional economy. Drawing on data collected from the Kosovo Council for Financial Reporting (KCFR) and licensed statutory audit firms covering 2019 to 2022, the research applies multiple regression models to explore the relationship between audit fees and key independent variables. The findings demonstrate that larger clients and those with higher complexity incur greater audit fees, underscoring the additional effort and resources required to perform thorough audits. Additionally, the size of the audit firm significantly affects fee levels, with larger firms typically charging more for their services. In contrast, within Kosovo's current regulatory and economic context, client risk and corporate governance show little influence on audit fees. These results suggest that audit firms could benefit from adopting transparent pricing models that reflect client size and complexity, ensuring fairness in fee determination. This study is the first economy-wide study to integrate institutional-void theory with audit-pricing models in a transitional micro-economy, isolating the Law 06/L-032 shock and examining its moderating effect on brand premia. It extends post-2020 debates on digitalisation, inflation, and market concentration to a nascent audit market
Model biznesowy lotniska
No full textTradycyjne statyczne, izolowane podejście do analizy modeli biznesowych lotnisk okazało się niewystarczające w obliczu dynamicznych zmian otoczenia w ostatnim czasie, w szczególności pandemii Covid 19. Kluczowe komponenty modeli, jak zasoby, partnerzy, czy struktura przychodów, muszą być analizowane z perspektywy ich dynamiki i interakcji. Lotniska działają również na wielu rynkach (np. transportowym, handlowym, logistycznym), a ich modele biznesowe są zależne od lokalizacji, makrootoczenia i otoczenia konkurencyjnego. Wypracowany schemat modelu biznesowego uwzględnia wpływ otoczenia, wybory (autonomiczne lub wymuszone) dokonywane w ramach jego komponentów oraz sprzężenia zwrotne. Wypracowane narzędzie pozwala w sposób kompleksowy analizować procesy zachodzące w ramach lotnisk, a przez to lepiej rozumieć również konsekwencje dokonywanych wyborów i decyzji menedżerskich. Nowe podejście wspiera procesy zarządzania i pozwala lepiej dostosować lotniska do zmieniających się warunków rynkowych, wypełniając luki badawcze i dostarczając narzędzi praktycznych.The traditional static, isolated approach to analyzing airport business models has proven inadequate in the face of recent dynamic changes in the airport’s environment, particularly the Covid 19 pandemic. Key components of models, such as resources, partners, and revenue structure, must be analyzed from the perspective of their dynamics and interactions. Airports also operate in multiple markets (e.g., transportation, trade, logistics), and their business models are dependent on their location, macro-environment and competitive environment. The developed business model scheme takes into account the influence of the environment, the choices (autonomous or forced) made within its components and the feedbacks. The developed tool makes it possible to comprehensively analyze the processes taking place within airports, and thus also better understand the consequences of managerial choices and decisions. The new approach supports management processes and allows airports to better adapt to changing market conditions, filling research gaps and providing practical tools
Testimony before parliamentary committees of inquiry regarding operational and intelligence activities: remarks in the context of the act on the Polish Central Anticorruption Bureau
No full textThe article addresses the issue of the powers of parliamentary committees of inquiry to obtain classified information concerning operational and intelligence activities during the testimony of summoned individuals. An analysis of this issue makes it possible to determine the legal status of such committees in terms of their authority to access specific categories of information and serves as a basis for drawing both de lege lata and de lege ferenda conclusions
Editorial Paratexts of French and German Translations of Nike Award Winners’ Works, or: How Translation Plays with Prestige
No full textThe aim of this article is to determine which features of the works awarded the Nike Literary Prize have been accentuated in the editorial peritext of their French and German translations as particularly relevant to the image of the work, its author and – in the background – the literature it represents. The study shows that the process of consecration through translation emphasises innovative and formally attractive descriptions of the world, whose virtually constant component is the complex individual-historical relationship
The beginnings of demographic forecasts in interwar Poland
No full textW okresie międzywojennym kilka polskich instytucji badawczych i rządowych podjęło pierwsze próby zaawansowanych badań ludnościowych w postaci projekcji ludnościowych. Celem artykułu jest prezentacja tych działań realizowanych przez Główny Urząd Statystyczny, Instytut Spraw Społecznych, Ministerstwo Wyznań Religijnych i Oświecenia Publicznego oraz Ministerstwo Skarbu, a także propozycja usytuowania ich w szerszym kontekście społecznoekonomicznym międzywojnia. Podstawową metodą badawczą była analiza literatury źródłowej. Przedstawione zostały przyczyny zainteresowania prognozowaniem demograficznym, wykorzystane podejścia metodologiczne, jak również podstawowe ograniczenia prowadzące do koncentracji na projekcjach średniookresowych o bardzo utylitarnym charakterze.In the interwar period, several Polish research and government institutions made initial attempts to perform advanced population studies in the form of population projections. The aim of this article is to present such activities carried out by Statistics Poland, the Institute of Social Affairs, the Ministry of Religious Denominations and Public Enlightenment and the Ministry of Treasury, and to show them in a wider, socio-economic context of the interwar period. The analysis of the source literature was the primary research method adopted in the study. The paper shows the reasons for the interest in demographic forecasting, the methodological approaches and the basic limitations leading to the focus on medium-term projections of a very utilitarian nature
Personal Characteristics and Retirement Intentions (Empirical Evidence From Poland)
No full textRetirement intentions depend on a number of different factors. The aim of this paper is to assess the impact of personal characteristics on the willingness to retire as soon as possible among older workers in Poland. The data were collected through a CAWI survey conducted in 2021 among a representative sample of workers aged 50 and over. Statistical analysis was based on logit model. Identified predictors are: age, education, fear about the financial situation in retirement, the use of free time after retirement, and lack time to pursue passions due to work. Those results provide suggestions for strengthening active ageing policy in Poland. There is a clear need for policymakers to pay more attention to reconciling work and private life and to preparing citizens for old age
Financial vs Psychological Wellbeing of Generations X, Y, and Z Consumers in Poland
No full textEmpirical research confirms that the financial behaviour of consumers differs from generation to generation – in terms of saving, spending money and also the use of credit. The main objective of this article is to determine the level of financial wellbeing and the relation between psychological wellbeing and financial wellbeing across three consumer age cohorts – generations X, Y and Z in Poland. To achieve this, a CAWI survey was conducted using the Consumer Financial Protection Bureau scale and the Ryff’s Psychological Wellbeing Scale. The results of the F-test show that although generational belonging does not statistically significantly differentiate financial wellbeing, generations X, Y and Z differ in terms of the assessment of their psychological wellbeing. The results of the correlation analysis indicate that the relationship between each dimension of psychological wellbeing and the financial wellbeing indicator is relatively weakest for Generation X and strongest for Millennials
The Modelling Preferences and Risk national scientific conference and the International Workshop on Multiple Criteria Decision Making: a summary of the conferences' long-standing success
No full textPonzi Scheme as a threat to investment security
No full textCelem artykułu jest charakterystyka modus operandi schematu Ponziego na przykładach oszustw inwestycyjnych, które można było zaobserwować w praktyce gospodarczej. Dodatkowo ukazano rolę instytucji nadzorczych i organów ścigania w zwalczaniu tego typu oszustw. W badaniach wykorzystano analizę literatury przedmiotu, uzasadnienia wyroków sądowych i komunikaty KNF w zakresie oszustw inwestycyjnych. Na podstawie przywołanych i opisanych w artykule przypadków zobrazowano rodzaj działania uwidaczniający się w procederze związanym z oszustwami inwestycyjnymi opartymi na schemacie Ponziego. Wyniki wskazują, że oszustwa inwestycyjne zaburzają swobodny i uczciwy przepływ kapitału, penalizowane są zarówno przez prawo karne, jak i cywilne, a w ich skutecznym wykrywaniu i ograniczaniu ważne są działania podejmowane przez instytucje nadzorujące rynek finansowy.The aim of the article is to characterize the modus operandi of the Ponzi scheme using examples of investment frauds that could be observed in economic practice. Additionally, the role of supervisory institutions and law enforcement agencies in combating this type of fraud has been shown. The research used an analysis of the subject literature, the justification of the court judgments and the announcements of the Polish Financial Supervision Authority (Pol. Komisja Nadzoru Finansowego, KNF) regarding investment fraud. Based on the cases cited and described in this article, the type of activity visible in the procedure related to investment frauds of the Ponzi scheme type has been illustrated. The results indicate that investment frauds disrupt the free and fair flow of capital, are penalized by both criminal and civil law, and in their effective detection and limitation, actions taken by institutions supervising the financial market are important