Acta Universitatis Lodziensis. Folia Oeconomica: Recent submissions
Now showing items 301-320 of 4530
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Porównywalność sprawozdań ze zmian w kapitale własnym na przykładzie spółek notowanych na GPW w Warszawie
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The aim of the paper is to assess the comparability of the structure and content of statements of changes in equity of listed companies and to propose some solutions to increase this comparability. Two research methods ... -
Abridged Symbolic Representation of Time Series for Clustering
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)In recent years a couple of methods aimed at time series symbolic representation have been introduced or developed. This activity is mainly justified by practical considerations such memory savings or fast data base ... -
Creative Destruction and Regional Productivity: Evidence from the Polish Regions in 2004–2015
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)A considerable and persisting diversity of the development levels of Polish regions makes it necessary to seek potential causes of this phenomenon. It can be presumed that some of the diversity is caused by institutional ... -
Eco‑efficiency as Part of Sustainable Farm Development
; Bieńkowski, Jerzy
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)
This paper shows the possible use of Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) methodologies in analyzing the eco-efficiency of agriculture. To use the descriptive and analytic method, the problem of product ... -
Factors Differentiating Poles’ Attitudes Towards Social Relations – a Spatial Approach
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The research focuses on Poles’ attitudes towards selected aspects associated with social relations. Responses to the following 6 statements were examined: 1 – People try to help others above all, 2 – Homosexuals should be ... -
Ocena skuteczności modelu Beneisha w wykrywaniu manipulacji w sprawozdaniach finansowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The aim of this study is to verify whether Beneish M‑Score model can be useful in detecting Polish companies involved in earning management practices that lead to adverse or disclaimer of auditors’ opinion. The sample ... -
Zrównoważenie sektora finansów publicznych w Polsce w kontekście wskaźników stabilności fiskalnej
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The aim of the article is to assess the degree of sustainability of the public finance sector in Poland. Such a research goal is accompanied by the following research hypothesis: high values of primary deficits make it ... -
Zasoby mieszkaniowe ośrodków miejskich Podkarpacia czynnikiem konkurencyjności regionu
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The analysis of the collected scientific material has proved that housing resources of urban areas in the province of podkarpackie may become a significant factor for development of demographic potential in the migration ... -
Verification of “Too Much Finance” Hypothesis in Central and Eastern European Countries – Empirical Research
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)This paper analyses the relationship between the domestic credit to GDP ratio and economic growth in a group of 11 countries in Central and Eastern Europe. The parameters of the econometric model used, were estimated using ... -
The Convergence of Food Expenditures in the European Union Countries – a Spatio‑Temporal Approach
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The paper presents the analysis of the convergence of household final consumption expenditures on food in the European Union countries in the period of 1999–2015, considering spatial and spatio‑temporal tendencies and ... -
Korzyści wynikające z zastosowania XBRL na potrzeby raportowania na rynkach kapitałowych w świetle stanowisk nadzorców rynków oraz badań naukowych
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The aim of the article is to identify the most important benefits associated with the use of XBRL for the needs of reporting on capital markets enumerated and analyzed by supervisors of these markets and verified in empirical ... -
Egon Vielrose (1907–1984) – Demographer, Statistician, Econometrician
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)Egon Vielrose was an outstanding Polish demographer, statistician and econometrician. He studied mathematics at Warsaw University and economics at the Higher School of Trade and then he qualified as an assistant professor ... -
Mobile Technology as Part of Banks’ Business Model
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)During the last few decades, the banking market has changed significantly making banks face new challenges. Mobile technology development has had a powerful impact on all human activities including banking. Mobile technology ... -
Ujawnianie informacji w świetle Międzynarodowych Standardów Rachunkowości i jego wpływ na obszerność sprawozdań finansowych grup kapitałowych notowanych na GPW w Warszawie
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The changes in economic reality have a direct impact on accounting standards, which adopting to these changes, require entities to disclose more and more information. This causes an increase in the length of financial ... -
A Simulation Study on the Sample Size in the Mann‑Whitney Test in the Case of Pareto Distribution
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)In the paper, the problem of determination of the number of observations necessary for the appropriate use of the non‑parametric Mann‑Whitney test in the case of Pareto distribution is presented. Using the method provided ... -
Quality of Elderly People’s Life in the Region of Malopolskie Voivodship
Kowalska, Magdalena (Wydawnictwo Uniwersytetu Łódzkiego, 2019)
The ageing of the population is one of the most important problems of contemporary European societies. It is assumed that, within the next two decades, the percentage of people aged 65 and older throughout the population ... -
Perception of the Effectiveness of Stock Market Recommendations in Relation to Their Real Marketability
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The purpose of this paper is to evaluate the effectiveness of stock market recommendations as a factor supporting investment decisions, both in objective and subjective terms. The applicative objectivity of using recommendations ... -
The Spatial Diversity of the Social Housing Stock in the Voivodship Capital Cities of Poland
Zaleczna, Magdalena; (Wydawnictwo Uniwersytetu Łódzkiego, 2019)
The Polish municipalities are obliged to act directly in the housing market by satisfying the housing needs of people who cannot do it themselves due to their financial or personal situation. Social flats are used for this ... -
Analiza przestrzennego zróżnicowania poziomu rozwoju rolnictwa ekologicznego w gminach województwa łódzkiego
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)The paper analyses the spatial diversification of organic farming development in the gminas of the Lodzkie voivodeship in years 2008–2016. The level of the studied phenomenon was defined by a synthetic measure based on the ... -
The Intensity of University-Business Collaboration in the EU
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)It seems that collaboration between academia and the private sector represents one of important sources of knowledge transfer, which is a key element for creating the knowledge‑based economy. Moreover, knowledge transfer ...