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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 ...
Transformacja handlu detalicznego Fast Moving Consumer Goods (FMCG) w Polsce po 1989 roku
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)
The aim of the article is to present and analyze the deep transformations that have occurred in the retail trade of the FMCG in Poland after 1989. It presents the phase nature of the transformations of this market, which ...
The representation of mature adults in TV commercials: A cross-cultural content analysis of portrayals in Poland and in the U.S.
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)
The aim of the article is to examine the portrayals of mature adults (55+) in television commercials in Poland and in the United States. It is important to analyze the portrayal of this group as, on the one hand, they are ...
Ekonomia neoklasyczna versus ekonomia behawioralna. Libertariański paternalizm a reforma emerytalna
(Wydawnictwo Uniwersytetu Łódzkiego, 2019)
The goal of the article is to criticise neoclassical economics from the behavioural economics perspective on the example of Poland’s reform of the retirement system (the possibility of earlier retirement). The creators of ...