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Ethical issues in the early works of accounting
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
Accountants in Poland have recently had the opportunity to celebrate the 20th anniversary of the introduction of the Accounting Act. The act was passed by the Polish Parliament in 1994. 500 years earlier, a treaty on ...
Ethical aspects of normative theories of accounting
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
The aim of this article is to show ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (ENT), important for the development of accounting as a ...
Ethical problems at work in the opinion of employees of selected banks
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
The paper presents ethical problems faced by the employees of selected banks in Poland. The theoretical section of the paper describes the codes of ethics in banking, especially those concerning the moral aspects of working ...
The influence of religious principles on the formation of the accounting system
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
Factors such as different cultural determinants undoubtedly affect “the shape” of the economy. Mueller, Hofstede and Gray, among others, have studied the impact of the cultural factors on an economy, especially in fields ...
Statistics and ethics
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
The article concerns ethical rules compiled by both public statistics and users of public statistics. Ethical rules in statistics are partly codified in the European Statistics Code of Practice published by Eurostat, the ...
Is there a growing social acceptance of earnings inequalities in Poland?
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
In our studies, we deal with the estimating of the optimal ranges of earnings – the optimal Gini indexes which are favourable to the maximisation of GDP growth in Poland. We suspect that the optimal Gini coefficients ...
Unfair practices in the insurance market: describing unfair clauses
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
In a market economy, the protection of consumer rights is an extremely important issue. This also applies to the insurance market where these issues are generally understood as ones related to the conclusion and execution ...
Javier Sicilia: Advocate of deliberative democracy in the Americas
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
When Javier Sicilia’s son was killed by cartel assassins in 2011, he transformed into a civic activist, with a mass following sufficiently large for Time Magazine to recognize him in 2011 as one of its “Protestors of the ...
Words and deeds. Corporate Social Responsibility in higher education institutions
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
The purpose of the paper is twofold. Firstly, to formulate a definition of University social responsibility (which takes into account social expectations towards this institution and its internal determinants as well). The ...
The use of modern technology by financial institutions in combating financial exclusion
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
Financial exclusion can be considered as one of the important problems in countries at the average level of socioeconomic development that include, among others, Poland. It consists in the presence of difficulties in ...