Journals University of Lodz
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The struggle against the shadow economy and corruption: the possibilities of accounting and digital technologies
No full textThe purpose of the article. The shadow economy and corruption pose significant threats to national economies, as illicit income from financial crimes and tax evasion often funds organized crime and terrorism, while exacerbating inequality and hindering development. This article examines key categories of financial crime, including asset misappropriation, fraud, bribery, cybercrime, and accounting violations. The study aims to enhance accounting methodology as a tool in combating corruption and the shadow economy. The central hypothesis is that improvements in accounting and auditingwhen supported by ethical, organizational, and technological infrastructurecan reduce these phenomena. Accounting information, when integrated with digital systems and ethical standards, becomes a powerful instrument for transparency and accountability.
Methodology. The study’s methodological approach integrates theoretical and empirical components to examine the role of accounting in combating corruption and the shadow economy. Theoretically, it draws on general philosophical and scientific methods, including bibliometric analysis, synthesis, and historical-logical approaches, to explore the structural roots of financial crime and the potential of accounting for transparency and control. Empirically, the research involved 15 semi-structured interviews with accounting professionalsboth accountants and auditors from public and private sectors.
Results of the research. The interviews aimed to identify practical challenges in financial transparency, ethical dilemmas, and the impact of digitalization on fraud prevention. This qualitative data enriched the study’s conclusions, offering a multidimensional perspective on how accounting practices are shaped by real-world constraints, organizational culture, and technological readiness
Alternative investments based on the example of investments in wine from the Bordeaux region
No full textThe purpose of the article. The article aims to indicate the economic conditions influencing the prices and distribution of Bordeaux wines on the European market, as well as to identify the key factors shaping their value. It raises the question of which aspects, including seasonality, quality, prestige, and consumer behavior, play a role in shaping the market for this unique good.
Methodology. The study employs a literature review and secondary data analysis concerning Bordeaux wine prices. The methodology is based on the synthesis and description of conclusions from other authors, supplemented with a bibliometric analysis of literature from the Web of Science database covering the years 2001–2024. The bibliometric analysis aimed to identify major research trends and map the knowledge structure in the field of wine investment. Comparative analyses of prices across different seasons and quality categories were also conducted, taking into account factors such as vintage and region of origin. Statistical analyses were performed on the data to draw conclusions about the wine price dynamics over recent years.
Results of the research. The research results indicate that the price of Bordeaux wines is influenced by both objective factors, such as quality and region of origin, and subjective factors, such as prestige and vintage. Seasonality was also found to play a significant role, affecting wine availability and prices at different times of the year. Ultimately, consumer preferences, especially among collectors and enthusiasts, significantly impact the market value of Bordeaux wine, underscoring the complexity of this market segment.
Research hypothesis. The research hypothesis assumes that the investment value of Bordeaux wines is determined to a greater extent by the reputation and brand of the winery than by the objective quality of the product
Strategies for Financing the Housing Needs of Young Poles
No full textThe purpose of the article. Housing issues are the foundation of every economic system and they are frequently the subject of public debate. Young people are among the most interested participants of the residential real estate market, as they are just creating the framework of their future professional and private life. The aim of this publication is to identify the diversity of strategies for financing housing needs of young Poles as well as to assess the significance of factors influencing preferences in this area. To achieve this goal, the article formulates a research hypothesis stating that mortgage loans constitute the primary source of financing for housing purchases among young Poles. In order to verify this hypothesis a survey and statistical data analysis tools were used.Methodology. The analysis was conducted on the basis of data collected through a scientific study in the form of a survey entitled “Strategies for financing housing needs among young Poles” containing single-choice and multiple-choice closed-ended questions. The study was conducted on a sample of 200 people using the CAWI method.Results of the research. The analysis of the study results showed that the vast majority of respondents believe that it is not easy for young people to finance the purchase of a residential property. However, most of them intend to acquire their own one by the age of 35
Wspólne i specyficzne cechy rozwoju ekosystemów start-upowych na Łotwie, w Ukrainie i Gruzji
No full textThis research presents a comprehensive analysis and comparison of the startup ecosystems in Latvia, Ukraine, and Georgia. It identifies the key factors that foster their development and growth, and highlights the primary obstacles and challenges that confront startups in these countries. The authors used the following methods to achieve these objectives: correlation and regression analysis to examine funding trends and success factors, comparative analysis of key ecosystem parameters, as well as methods of analysis and synthesis. The novelty of the study lies in its identification of the most important factors that influence startup development in the three countries, the construction of a correlation and regression model of startup financing, and the comparative analysis of startup ecosystems. Comparing the startup ecosystems of the three countries revealed both common and unique features of each country, emphasizing how differences in political, economic, and cultural conditions shape startup development.W artykule przedstawiono kompleksową analizę i porównanie ekosystemów start-upowych na Łotwie, w Ukrainie i Gruzji. Zidentyfikowano kluczowe czynniki sprzyjające ich rozwojowi i wzrostowi oraz wskazano główne przeszkody i wyzwania, przed którymi stoją start-upy w tych krajach. W tym celu zastosowano następujące metody: analizę korelacji i regresji w celu zbadania trendów finansowania i czynników sukcesu, analizę porównawczą kluczowych parametrów ekosystemu oraz syntezę. Nowatorski charakter badania polega na zidentyfikowaniu najważniejszych czynników wpływających na rozwój start-upów w trzech badanych krajach, skonstruowaniu modelu korelacji i regresji finansowania start-upów oraz przeprowadzeniu analizy porównawczej ekosystemów start-upowych. Porównanie ekosystemów start-upowych tych trzech krajów ujawniło zarówno wspólne, jak i specyficzne cechy każdego z nich, podkreślając, w jaki sposób różnice w warunkach politycznych, gospodarczych i kulturowych kształtują rozwój start-upów
Międzypokoleniowe praktyki troski. Perspektywa synów na relacje troski z ojcami
Get PDFThis article aims to present and discuss the author’s research, individual in-depth interviews conducted with 10 young college-aged men on the understanding and practice of caring in their relationships with their fathers. The article refers to the notion of caring (Kitwood 1997, Philips 2007), theories of masculinity (Connell 1995, Anderson 2009, Elliott 2016) and fatherhood (Kluczyńska 2009, Suwada 2015, 2017) and describes the relationship between these concepts. Based on the literature review and research findings, the author attempts to problematise the forms of caring between sons and fathers, the reasons that shape this caring, and to capture what a son can learn about caring from his father and how this knowledge is commented on and used in a practical sense.Celem artykułu jest przedstawienie i omówienie autorskich badań – indywidualnych wywiadów pogłębionych, przeprowadzonych z 10 młodymi mężczyznami w wieku studenckim, dotyczących rozumienia i praktykowania troski w relacjach z ich ojcami. Artykuł odnosi się do pojęcia troski (Kitwood 1997, Philips 2007), teorii męskości (Connel 1995, Anderson 2009, Elliott 2015) i ojcostwa (Kluczyńska 2009, Suwada 2015, 2017) oraz opisuje relacje zachodzące między tymi pojęciami. Autorka na bazie przeglądu literatury oraz wyników badań próbuje sproblematyzować formy troski między synami i ojcami, powody wpływające na kształt tej troski oraz uchwycić, co o trosce syn może dowiedzieć się od ojca i jak tę wiedzę komentuje oraz wykorzystuje w praktycznym sensie
How much New is there in the Old? „Themis, Dike” and an Evolutionary Understanding of Ancient Greek Normativity
Get PDFThe study of normative and legal systems in archaic Greece reveals two competing interpretative models. The first highlights the autonomy of early lawmakers, portraying them as largely free from the constraints of inherited traditions and capable of enacting diverse laws and decrees. The second posits the existence of shared pan-Hellenic practices, a standardized legal terminology, and, above all, common cultural norms underlying the sanctions applied across various poleis. At the turn of the 19th and 20th centuries, these seemingly opposing perspectives were synthesized into a progressive interpretative framework. This new model presented the history of ancient Greece, starting in the early archaic period, in terms of tension and conflict between two normative systems, the old and the new – and, by extension, two contrasting approaches to the administration of communal justice. Importantly, the conceptual categories for these two historical “moments” were embodied in the terms themis and dike. The article offers a hermeneutic reconstruction of early 20th-century research on the themis–dike distinction, highlighting its influence on contemporary scholarship. It examines how these old assumptions and paradigms have shaped current interpretations of these foundational concepts
Un viaje al pasado: Pompeya según tres relatos de viaje latinoamericanos (1861–1868)
Get PDFSince the mid-19th century, traveling to Europe has become a common practice among Latin American elites. The city of Naples, renowned since the 18th century for the Roman sites of Pompeii and Herculaneum, became a must-visit destination. Travelers such as the Peruvian writer and diplomat Pedro Paz Soldán, Colombian politician Aquileo Parra, and Mexican artist Felipe Gutiérrez visited these ruins and left accounts of their experiences. This article aims to examine these testimonies and demonstrate how the experience – made possible by various factors – enabled these individuals to develop their own discourse on antiquity. Moreover, it allowed them to consolidate a cosmopolitan identity that legitimized their privileged social status and contributed to shaping the national identity narratives of their respective countries
Żydowski opór cywilny w wybranych miejscowościach Kraju Warty (przykłady Kutna, Włocławka, Żychlina i Krośniewic)
No full textA pioneer of research into the social history of the Warsaw Ghetto, Ruta Sakowska, employed the term ‘civil resistance’ in her research. Because the approach proposed by Sakowska is a holistic one, it may be especially useful in research on a smaller, provincial Jewish communities, for which the current state of knowledge about the Holocaust remains limited. This article selects four cities and towns in the Wartheland as its subject of analysis: Kutno, Włocławek, Żychlin and Krośniewice. The research conducted indicates that the basic form of civil resistance in these locations was assistance to those suffering from hunger, while in the bigger Jewish communities one can observe a greater variety of forms of civil resistance related to a cultural life.Pionierka badań nad historią społeczną getta warszawskiego Ruta Sakowska posługiwała się w swoich pracach pojęciem oporu cywilnego. Ponieważ Sakowska zaproponowała ujęcie holistyczne, może być ono szczególnie użyteczne także w badaniach nad mniejszymi, prowincjonalnymi społecznościami żydowskimi, w przypadku których dotychczasowy stan wiedzy nad Zagładą jest niewielki. W artykule jako przedmiot analizy wybrano cztery miasta i miasteczka w Kraju Warty: Kutno, Włocławek, Żychlin i Krośniewice. Z przeprowadzonych badań wynika, że podstawową formę oporu cywilnego stanowiła tam pomoc głodującym, a w większych skupiskach można również zaobserwować inne jego rodzaje, związane z życiem kulturalnym
Analiza przyczyn i skutków wykluczenia społecznego w opiniach klientów banków spółdzielczych – raport z badań
No full textThe main goal of the considerations presented in the article was analysis the causes and effects of social exclusion according to the opinions of customers of cooperative banks.
Survey research according to the interview questionnaire was conducted in 2023 on an sample of 1502 customers of cooperative banks. The research sample was of a quota-targeted nature. The quantitative survey of cooperative bank customers was carried out according to the Mixed Mode Design procedure.
Research results indicate that income, socio-professional status and age mainly cause social exclusion. However, according to the respondents, poverty, unemployment and disability mainly contribute to social exclusion. In turn, the effect of social exclusion, according to respondents, is the development of pathological social phenomena, fewer opportunities and a worse economic situation, and the loss of competences enabling a return to the labor market.
Social exclusion is phenomenon that has many causes. The novelty of the study is the fact that it was conducted on a sample of customers of cooperative banks, because this group often declares low net income and is socially, financially and digitally excluded.Głównym celem rozważań zaprezentowanych w artykule jest analiza przyczyn i skutków wykluczenia społecznego według opinii klientów banków spółdzielczych.
Badania ankietowe według kwestionariusza wywiadu przeprowadzono w 2023 roku na próbie 1502 klientów banków spółdzielczych. Próba badawcza miała charakter kwotowo-celowy. Badanie ilościowe klientów banków spółdzielczych zrealizowane zostało według procedury Mixed Mode Design.
Wyniki badań wskazują, że wykluczenie społeczne w głównej mierze uzależnione jest od dochodu, statusu społeczno-zawodowego i wieku. Natomiast zdaniem respondentów do wykluczenia społecznego przyczyniają się głównie ubóstwo, bezrobocie, niepełnosprawność. Z kolei skutkami wykluczenia społecznego zdaniem badanych są: rozwój patologicznych zjawisk społecznych, mniejsze szanse na rynku pracy i gorsza sytuacja ekonomiczna oraz utrata kompetencji umożliwiających powrót na rynek pracy.
Wykluczenie społeczne jest zjawiskiem, które ma wiele przyczyn. Nowością badania jest fakt, że zostało ono przeprowadzone na próbie klientów banków spółdzielczych, ponieważ grupa ta często deklaruje niskie dochody netto, jest wykluczona społecznie, finansowo i cyfrowo
Korespondencja z Franzensbadu Klementyny Arvay: kobiece podróże ku polepszeniu zdrowia na przełomie XIX i XX wieku
No full textThe article presents the travels of Klementyna Arvay, a representative of the bourgeois milieu of Rzeszów, to the spa town of Franzensbad, located in present-day Czech Republic. In the second half of the 19th century, journeys “for the improvement of health” were an important element of health and social practices, particularly in the context of the limited development of contemporary medicine. However, such travels held significance beyond health concerns – they also reflected the growing social mobility, the emancipation of women, and their participation in public life. Women’s involvement in spa culture allowed them not only to recuperate but also to establish social connections, participate in cultural events, and develop social awareness. The text includes a biographical sketch of Klementyna Arvay, portraying her as an interesting example of an active woman who, despite the constraints of her time, made independent decisions regarding travel. Her stay in Franzensbad is described through both the functioning of the spa itself and the characteristic entertainments and curative practices available to spa-goers.Artykuł przedstawia podróże Klementyny Arvay, reprezentantki mieszczańskiego środowiska Rzeszowa, do uzdrowiska Franzensbad, znajdującego się na terenie dzisiejszych Czech. W drugiej połowie XIX w. wyjazdy „ku polepszeniu zdrowia” stanowiły ważny element praktyki zdrowotnej i społecznej, szczególnie w kontekście ograniczonych możliwości ówczesnej medycyny. Podróże tego typu miały jednak znaczenie nie tylko zdrowotne – były również przejawem rosnącej mobilności społecznej, emancypacji kobiet oraz ich uczestnictwa w życiu publicznym. Udział kobiet w kulturze uzdrowiskowej pozwalał im nie tylko na rekonwalescencję, lecz także nawiązywanie relacji towarzyskich, uczestnictwo w wydarzeniach kulturalnych i rozwijanie świadomości społecznej. Tekst zawiera przyczynkową biografię Klementyny Arvay, ukazując ją jako ciekawy przykład kobiety aktywnej, która mimo ograniczeń epoki podejmowała samodzielne decyzje o podróżach. Opis jej pobytu w Franzensbadzie obejmuje zarówno funkcjonowanie samego uzdrowiska, jak i charakterystyczne dla tamtego czasu rozrywki i praktyki kuracyjne