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Rachunkowość zabezpieczeń w skonsolidowanych sprawozdaniach finansowych spółek z WIG-40
No full textPurpose: To check whether WIG 40 companies apply hedge accounting, and if so, do the effects of applying hedge accounting significantly affect the financial performance of these companies? Does hedge accounting improve the efficiency of operations by WIG-40 companies?
Methodology: The article uses the following research methods: literature review, analysis of legal acts related to hedge accounting, verification of consolidated financial statements.
Results: The results show that a significant portion of WIG-40 companies do not apply hedge accounting.
Implications and recommendations: It is recommended to conduct further research related to hedge accounting for a larger number of companies listed on the Stock Exchange, and try to answer the question of what is the reason for the lack of application of hedge accounting on a larger scale.
Originality/value: The article verified the use of hedge accounting and its impact on the financial statements of the WIG-40 companies studied.Cel: Sprawdzenie, czy spółki z WIG 40 stosują rachunkowość zabezpieczeń. Czy w przypadku stosowania rachunkowości zabezpieczeń przez spółki z WIG 40 efekty stosowania tej rachunkowości istotnie wpływają na wyniki finansowe tych spółek? Czy rachunkowość zabezpieczeń poprawia efektywność prowadzonej działalności przez spółki z WIG-40?
Metodyka: W artykule wykorzystano następujące metody badawcze: przegląd literatury przedmiotu, analizę aktów prawnych związanych z rachunkowością zabezpieczeń, weryfikację skonsolidowanych sprawozdań finansowych.
Wyniki: Wyniki pokazują, że znaczna część spółek z WIG-40 nie stosuje rachunkowości zabezpieczeń.
Implikacje i rekomendacje: Rekomenduje się przeprowadzenie dalszych badań związanych z rachunkowością zabezpieczeń dla większej liczby spółek notowanych na Giełdzie Papierów Wartościowych S.A. i próbę odpowiedzi na pytanie, co jest powodem braku stosowania rachunkowości zabezpieczeń na większą skalę.
Oryginalność/wartość: Oryginalność artykułu polega na weryfikacji stosowania rachunkowości zabezpieczeń i jej wpływu na sprawozdania finansowe badanych spółek z WIG-40
Working from home, feeling bad? A panel analysis regarding the absence of work–family conflict, self-efficacy, and HR development practices
Get PDFPurpose: The purpose of this paper is to investigate the determinants of mental well-being among employees working from home. Therefore, the direct effects as well as a three-way interaction effect—of the absence of work–family conflict (WFC), self-efficacy, and HR development practices—are investigated as key drivers of employees’ mental well-being.
Design/methodology/approach: We use a large four-wave employee survey from the Linked Personnel Panel for Germany and employ linear mixed-effect regression analysis to examine the hypothesized relationships.
Findings: Support for the positive direct effects of the absence of WFC on mental well-being among women and men was found. While self-efficacy promoted mental well-being solely among men but not among women, HR development practices were a significant positive predictor of mental well-being among women but not among men. Empirical support for the three-way interaction effect of high self-efficacy and high HR development practices strengthening the corresponding relationship among women and men was found.
Originality: This study contributes to the literature by providing new empirical evidence of panel data regarding the determinants of mental well-being among employees working from home. Additionally, we found a three-way interaction effect that links the absence of WFC, self-efficacy, and HR development practices with employees’ mental well-being. By doing so, we identified one specific resource gain spiral of employees working from home and therefore extend the Conservation of Resources (COR) Theory. Moreover, based on our findings developing a ‘Gender Role–COR Theory’ is suggested to examine the varying impacts of resources on mental well-being among women and men
Green bonds and the Sustainable Development Index in Asian countries: Panel data evidence
Get PDFThis study aimed to determine the relationship between green bonds issuance and the Sustainable Development Index (SDI) using panel data involving several countries in Asia, namely the Philippines, Indonesia, China, Japan, Thailand, Hong Kong, Korea, Malaysia, and Singapore. The study used secondary data sourced from publications and dynamic statistics provided by the Asian Development Bank and the Human Development Report. The authors applied qualitative analysis in the form of movement analysis of trend data patterns as well as quantitative analysis using Fixed Effect Model (FEM) panel data regression. The results show that green bonds are positively and significantly correlated with the SDI. This indicates that when a country is actively issuing green bonds to finance sustainable projects, it contributes to an overall improvement in sustainable development. To address the challenges of sustainable development, the Philippines, Indonesia, and Thailand governments need to formulate appropriate policy measures. Raising environmental awareness and education is an important priority in order to build public understanding of environmental impacts and the need for sustainable development. In addition, the government should strengthen pro-environmental policies and provide fiscal incentives to support sustainable investment, creating a conducive environment for investors. China has to accelerate the transition from fossil energy sources to renewable energy. Moreover, it is necessary to implement policies that promote energy efficiency in key sectors
Local government autonomy and self-governance – the Polish perspective
Get PDFThe article analyses the state of local governance in Poland by illustrating the degree of decentralisation and financial autonomy on the level of communes. To that end, the article approaches the notions of subsidiarity, decentralisation and sub-national governments’ autonomy, outlines the relations between them, and provides an illustration and discussion of these concepts using data on revenues of communes and urban districts in Poland between 1995 and 2020. The analysis was conducted for territorial units divided into five size categories. The results indicate that the decentralisation of public finance, measured by the ratio of sub-national government expenditure to central government expenditure and sub-national government expenditure to GDP, is growing. However, the degree of autonomy of communes is decreasing. Therefore, the question arises of whether it is not a straight path from self-governance derived from the concept of decentralised state to government administration taken from the concept of a deconcentrated state. The ongoing re-centralisation removes the local authorities’ capacity to manage local affairs, turning them into mere administrators and – in part – spectators, bystanders to these processes, and as such is of significance for the management of local development. The analysis of the degree of local government’s autonomy and self-governance offers a historical perspective (1991-2020), carried out for five size categories of communes and offers the capacity of being extended to other levels of sub-national governments in Poland, and also to sub-national governments in other countries
A creative industries perspective on open strategy drivers
Get PDFOpen strategy is a widely discussed research area, including the themes of organization design, open innovation, and open business models. However, the contextual perspective to analyse this concept is scarce. This paper addressed this issue by providing a framework highlighting a set of drivers that may affect transparency and inclusiveness as dimensions of open strategy and proposed these drivers by exploring the context of the creative industries representing the activities that differ in their business ecosystem. However, they are very similar in some respects (e.g., generating ideas, imagination, copyrights, intellectual property). These similarities make it interesting to bring the CI as the context for investigating industry factors that impact the strategy’s opening to understand the drivers that may hinder or foster its implementation. The authors believe the proposed framework could guide the decision-making process by providing the unfavourable and conducive drivers that might affect open strategy implementation
The Identification of Seasonality in the Housing Market Using the X13-ARIMA-SEATS Model
Get PDFAim: In the conducted research, profiles of seasonality in the housing market were determined, which provided an opportunity to answer two fundamental questions: what is the nature of harmonic variation in the seasonality and periodicity of the studied components of the construction process? what parameters of the ARIMA model optimally describe the construction market?
Methodology: In the conducted research, using the X13-ARIMA-SEATS model, seasonal decomposition was carried out in the various stages of the housing construction process.
Results: The research process conducted to identify seasonal fluctuations in the housing construction market showed that harmonic fluctuation profiles can be identified on an annual basis. An analysis of seasonal fluctuations was carried out for each of the three stages of the housing construction process, while also checking how these profiles function for Poland in general, and for individual investors, and for those building apartments for sale or to rent. The study showed that the market for real estate development activity differs in its seasonal characteristics from that of individual investors.
Implications and recommendations: The conclusions obtained from the research can provide support in the decision-making process, both from a macro and microeconomic perspective. Parameterisation of the occurring fluctuations, and taking them into account in the process of developing a forecast can provide decision-making rationale in the implementation of macroprudential and financial stability policies.
Originality/Value: A novelty is in the demonstration that the residential real estate market in Poland shows different seasonal parameters, divided into the market of individual investors and investors who build apartments for sale or rent
Właściwości fizykochemiczne mąki i skrobi otrzymanych z różnych odmian komosy
No full textQuinoa is an underestimated food ingredient in Europe. The aim of this study was to characterize the flours and starches obtained from seeds of various quinoa varietes. During the analyses, protein, fat, and amylose content were determined. Water binding capacity and solubility were evaluated, and gelatinization of starch was done using the RVA. The flour and starch samples were also examined for the content of free radicals using EPR, and their thermal properties were assessed with DSC to analyze gelatinization and retrogradation. Properties of flours and starches isolated from quinoa were influenced by the geographical origin and variety of quinoa.Komosa jest niedocenianym surowcem spożywczym w Europie. Celem badań było scharakteryzowanie mąk i skrobi uzyskanych z nasion różnych odmian komosy. W trakcie analiz oznaczono zawartość białka, tłuszczu i amylozy, oceniono zdolność wiązania wody i rozpuszczalność, oraz przeprowadzono kleikowanie skrobi przy użyciu RVA. Próbki mąki i skrobi zostały także zbadane za pomocą EPR pod kątem zdolności do generowania wolnych rodników, a ich właściwości termiczne zostały ocenione przy użyciu DSC, aby zbadać procesy żelowania i retrogradacji. Na właściwości mąk i skrobi wyizolowanych z komosy wpływało pochodzenie geograficzne i odmiana komosy
Produkty wegańskie – charakterystyka rynku i perspektywy rozwoju
Get PDFAim: The aim of the work was to present selected vegan products; market characteristics and development prospects on the Polish market.
Methodology: A market review of selected vegan products available on the Polish food market was conducted. The range of substitutes for meat products, cold cuts and milk was analyzed. The availability of vegan products was assessed based on selected 5 retail stores, 5 chains of the most popular hypermarkets, 5 supermarkets in Warsaw and 4 online stores. The review also covered catering establishments with a vegan offer, such as cafes and fast food restaurants. The research was conducted from September to November 2023.
Results: The vegan market of meat substitutes and plant-based drinks is developing dynamically, trying to meet consumer expectations and respond to their nutritional needs. Consumers have more and more choices, and vegan products can be purchased not only in specialized stores, but also in supermarkets, local stores and discount stores.
Implications and recommendations: Continuation and extension of research to include consumer research will enable defining new directions of development and consumer expectations.
Originality/value: An up-to-date review of meat and milk substitutes on the Polish market, which was missing in the current literature. Up-to-date knowledge about available vegan products has been updated.Cel: Celem artykułu było przedstawienie wybranych produktów wegańskich; charakterystyka tego rynku oraz perspektywy rozwoju na polskim rynku.
Metodyka: Przeprowadzono przegląd wybranych produktów wegańskich dostępnych na polskim rynku spożywczym. Przeanalizowano asortyment substytutów produktów mięsnych i wędlin oraz mleka. Dostępność produktów wegańskich oceniono na podstawie wybranych pięciu sklepów detalicznych, pięciu sieci najbardziej popularnych hipermarketów, pięciu supermarketów na terenie Warszawy oraz czterech sklepów internetowych. Przeglądem objęto również lokale gastronomiczne posiadające ofertę wegańską, takie jak kawiarnie czy restauracje typu fast food. Badania prowadzono od września do listopada 2023 roku.
Wyniki: Wegański rynek substytutów mięsnych oraz napojów roślinnych prężnie się rozwija, próbując sprostać oczekiwaniom konsumentów oraz odpowiedzieć na ich potrzeby żywieniowe. Konsumenci mają coraz większą możliwość wyboru, a produkty wegańskie można kupić już nie tylko w specjalistycznych sklepach, ale także w supermarketach, sklepach osiedlowych czy dyskontach.
Implikacje i rekomendacje: Kontynuacja i rozszerzenie badań o badania konsumenckie umożliwi określenie nowych kierunków rozwoju i oczekiwań konsumentów.
Oryginalność/wartość: Dokonano aktualnego przeglądu substytutów mięsnych oraz mleka na rynku polskim, którego brakowało w dotychczasowej literaturze. Uzupełniono aktualną wiedzę na temat dostępnych produktów wegańskich
Znaczenie i wykorzystanie białkowych składników serwatki
Get PDFIn whey remaining as a by-product after milk casein coagulation during cheese production, there are a number of various proteins that are distinguished not only by their high nutritional value, but also exhibit attractive functional and biological properties. This article presents the properties and application of most important whey proteins, including: β-lactoglobulin, α-lactalbumin, immunoglobulins, serum albumin, lactoferrin, lactoperoxidase, lysozyme, osteopontin and glycomacropeptide, and products of their modification.W serwatce, pozostającej jako produkt uboczny po skoagulowaniu kazeiny mleka w procesie produkcji serów, występuje wiele różnorodnych białek, które nie tylko wyróżniają się wysoką wartością odżywczą, ale przejawiają też atrakcyjne właściwości funkcjonalne oraz biologiczne. W artykule przedstawiono właściwości i kierunki wykorzystania najważniejszych białek serwatkowych, w tym: β-laktoglobuliny, α-laktoalbuminy, immunoglobulin, albuminy serum, laktoferyny, laktoperoksydazy, lizozymu, osteopontyny i glikomakropeptydu oraz produktów ich modyfikacji
Weryfikacja teoretycznego zapotrzebowania energetycznego młodych kobiet z niedowagą, prawidłową masą ciała i nadmierną masą ciała za pomocą ergospirometrii
No full textThe research aim was to verify the theoretic energy requirement of young women and to calculate correlations between body mass index (BMI) and energy requirement, on the one hand, and the parameters obtained from bioelectrical impedance analysis on the other. The study was conducted in a group of 32 women grouped based on their BMI: underweight n = 8, normal weight n = 15, and overweight n = 9. Predictive formulas were observed to underestimate the energy requirement compared to values obtained with the use of ergospirometry. The smallest difference in Resting Energy Expenditure (REE) estimates using an ergospirometry apparatus was observed for the Cunningham equation (underweight: 1507 vs 1350 kcal) and the Harris-Benedict equation (normal weight: 1641 vs 1437 kcal; overweight: 1882 vs 1609 kcal). A significant statistical correlation was recorded in the juxtaposition of BMI to weight in the normal weight and in the overweight group. REE estimation based on formulas has only limited predictive value. Indirect calorimetry is recommended for measuring the REE rather than predictive equations.Celem pracy była weryfikacja teoretycznego zapotrzebowania energetycznego młodych kobiet oraz obliczenie zależności między wskaźnikiem masy ciała (BMI) i zapotrzebowaniem energetycz- nym a parametrami uzyskanymi z analizy impedancji bioelektrycznej. Badanie przeprowadzono w gru- pie 32 kobiet wybranych na podstawie BMI: niedowaga n = 8, prawidłowa masa ciała n = 15, nadwaga n = 9. Zaobserwowano, że równania predykcyjne zaniżają zapotrzebowanie energetyczne w porówna- niu z wartościami uzyskanymi za pomocą ergospirometrii. Najmniejszą różnicę w stosunku do Podsta- wowej Przemiany Materii (PPM) oszacowanej przy użyciu ergospirometru zaobserwowano w przypad- ku wzoru Cunninghama (niedowaga: 1507 vs 1350 kcal) i Harrisa-Benedicta (prawidłowa masa ciała: 1641 vs 1437 kcal; nadwaga: 1882 vs 1609 kcal). Zaobserwowano istotną korelację statystyczną między BMI i masą ciała w grupie z prawidłową masą ciała oraz w grupie z nadwagą. Oszacowanie PPM na podstawie wzorów ma ograniczoną wartość predykcyjną. Wskazane jest wykorzystywanie kalorymetrii pośredniej do pomiaru PPM zamiast używania wzorów predykcyjnych