Non-Financial Reporting in the Light of International Regulations and EU Directives

The need to standardise non-financial reporting to ensure its transparency and clarity is noted by researchers and reporting organisations. In their opinion, the reports should be clear, transparent and comparable and stakeholders should be able to fully satisfy their information requirements. Bearing in mind this assumptions the aim of the study is to analyse the non-Financial reporting system within the scope of international and Eu-ropean Union law. The author pays attention to the essence of reporting non-financial Information and its standards, EU Directives and Guidelines of Discolure

European Union Regulations of Corporate Reporting As a Response to the Evolution of Business Activity Conditions

The characteristic feature of today’s business communication is an interaction between enterprises and their external economic and social environment, which in turn demands from enterprises to develop a new approach to the scope and form of business reporting system. Activities in this area are taken in the European Union. They were intensified after the emergence of the economic crisis in 2007. In the European Union adopted new regulations on corporate reporting. Their goal was to increase business transparency and as a result - increase the efficiency of the economy. This article aims to present the new system of financial and non-financial reporting in European Union and to evaluate these systems, focusing in particular, on the recent developments that have occurred in consequence of the changing conditions and operating environment of undertakings

Quantum collapse rules from the maximum relative entropy principle

We show that the von Neumann--Lueders collapse rules in quantum mechanics always select the unique state that maximises the quantum relative entropy with respect to the premeasurement state, subject to the constraint that the postmeasurement state has to be compatible with the knowledge gained in the measurement. This way we provide an information theoretic characterisation of quantum collapse rules by means of the maximum relative entropy principle.Comment: v2: some references added, improved presentation, result generalised to cover nonfaithful states; v3: cross-ref to arXiv:1408.3502 added, v4: some small corrections plus reference to a published version adde

Green Care in Poland. Essence, limitations and development opportunities with the kujawsko-pomorskie province as an example

An ageing society has triggered the development of new intervention mechanisms and the engagement of both state and non-governmental institutions. It can be said that, for each group of persons, place-of-residence and social-structure- specific social security models must be designed. In Poland, such innovative actions include the initiative of launching care farms, known as green care. This article presents the results of the current study and observations of the operation of such farms in the kujawsko-pomorskie province. The study mostly involved the use of qualitative methods: interviews with carers, a covert participant observation and the analysis of the opinions of the psychologist coordinating the care farm therapy. The study shows that the idea of green care is quite easily implemented in the rural areas of Poland, with plenty of potential clients and farms which, with sometimes inconsiderable investment inputs, can be adapted to welcome that specific group of guests. However, one must note many barriers, especially a lack of permanent sources of green care financing, in many places a profound distrust of the local community for changes and innovations, and uncertainty regarding the continued care prospect, which can result in an even greater social withdrawal of the clients and an abandoning of the efforts by the carers and farm owners for a further operation to be continued

Corporate Consistency and the Regulations of the Corporate Governance System

Corporate governance involves not only working out the relationship between a company and its shareholders, but also a search for consistency on a daily basis. When consistency is achieved, the shareholders’ satisfaction is higher and relations improve. Consistency is a prerequisite for a company’s effectiveness and efficiency, and it is the board’s task to make a corporation consistent. The first part of the paper introduces M. Flieger’s concept of corporate consistency, where platforms of consistency are introduced and the consistency model is proposed. This is the first time that such an introduction has been made, and this may lead to further discussion and research. The author points out that managers are rarely aware of the consistency problem, and there are no tools which enable a consistent system to be worked out. This makes the concept of corporate consistency worth investigating. In the second part of the paper, R. Kaminski focuses on the development of the European Union and Polish regulations, which were introduced as a consequence of the changing conditions in company activity. This section determines the content and sequence of the main issues discussed in the article. These include: the characteristics of the concept of a corporate governance system, the presentation of changes in regulations regarding a corporate governance system in the EU and the presentation of Polish regulations on corporate governance. The primary sources used in the work were literature and the rules and standards (mandatory and optional) on corporate governance. Both authors used descriptive analysis and the comparative method

Czy rozwój infrastruktury społecznej wystarczy do wzrostu kapitału społecznego i aktywizacji polskiej wsi?

Stan infrastruktury społecznej i jego znaczenie dla jakości życia mieszkańców wsi stanowią tradycyjnie obszar marginalny wobec głównych działań rozwojowych. Niska jakość infrastruktury społecznej należy z pewnością do czynników marginalizacji obszarów wiejskich. Po integracji z Unią Europejską pojawiły się szanse na realizację tysięcy projektów w obszarze infrastruktury społecznej. Powstają jednak pytania: Czy wielkie inwestycje w infrastrukturę społeczną będą miały znaczenie dla budowania kapitału społecznego wsi? Czy unijne programy finansujące budowę infrastruktury społecznej przyczyniają się do tworzenia kapitału społecznego polskiej wsi? Coraz większe znaczenie ma aktywizacja lokalnych społeczności i spowodowanie, aby przejęły one odpowiedzialność za miejsce, w którym żyją

Priorities for Pastoral Work of the Church in Poland

Ks. Ryszard KamińskiThis article shows rules for pastoral work that have never been questioned along with challenges in pastoral ministry typical of Poland. Polish pastoral care needs to face the challenges that come with pluralism and democracy. Current political changes are accompanied by a number of negative phenomena, such as unemployment or a deep split between professed faith and actual opinions or behavior in social and personal lives of Catholics. The pastoral care of the 21st century needs to be diversified in terms of its directions, forms, and methods. Today the pastoral care of the family should be seen as a priority. There is an urgent need for promoting and preparing Catholics for participation in the public life. Pastoral care should encourage, affirm, and perfect a greater sensitivity towards charities. The devotion to Mary should be cherished and developed in order to deepen the Polish Marian devotion.Katolicki Uniwersytet Lubelsk

Assessment of habitat conditions using Self-Organizing Feature Maps for reintroduction/introduction of Aldrovanda vesiculosa L. in Poland

The study objects were Aldrovanda vesiculosa L., an endangered species and fifty five water sites in Poland. The aim of the present work was to test the Self-Organizing Feature Map in order to examine and predict water properties and type of trophicity for restoration of the rare plant. Descriptive statistical parameters have been calculated, analysis of variance and cluster analysis were carried out and SOFM model has been constructed for analysed sites. The results of SOFM model and cluster analysis were compared. The study revealed that the ordination of individuals and groups of neurons in topological map of sites are similar in relation to dendrogram of cluster analysis, but not identical. The constructed SOFM model is related with significantly different contents of chemical water properties and type of trophicity. It appeared that sites with A. vesiculosa are predominantly distrophic and eutrophic waters shifted to distrophicity. The elevated model showed the sites with chemical properties favourable for restoration the species. Determined was the range of ecological tolerance of the species in relation to habitat conditions as stenotopic or relatively stenotopic in respect of the earlier accepted eutrophic status. The SOFM appeared to be a useful technique for ordination of ecological data and provides a novel framework for the discovery and forecasting of ecosystem properties constituting a validation of the SOFM method in this type of studies

Přirozená hybridizace mezi Gladiolus palustris and G. imbricatus, zjištěná na základě morfologických, molekulárních a reprodukčních znaků

While studying the extremely rare species, Gladiolus palustris, in Poland, putative hybrid plants were discovered. Natural hybridization between G. palustris and G. imbricatus was confirmed by chloroplast (psbA-trnH and rpl32-trnL) DNA and nuclear ribosomal DNA (ITS1) sequences AFLP markers and macro-, micromorphological and reproductive characters. Based on molecular data, the hybridization events are likely to have occurred relatively recently with G. palustris as the maternal species and G. imbricatus as the pollen donor in interspecific crosses. The existence of a shared common cpDNA haplotype in all hybrids and G. palustris indicates unidirectional hybridization. A new nothospecies, G. ×sulistrovicus, is described. Analyses of AFLP data and polymorphisms of ITS1 sequences showed additive inheritance of parental genomic fragments in G. ×sulistrovicus. The hybrids exhibited either morphological similarity to G. imbricatus or intermediateness in phenotypic characters. The corm structure of flowering plants and seed capsules clearly distinguish the hybrid. The new taxon is characterized by a lower generative reproduction than the parental species, however hybrids produce ~50% viable pollen and seeds, which allows them to produce subsequent hybrid generations. The weak generative reproduction was enhanced by highly efficient vegetative propagation. The western part of the Balkan Peninsula and adjacent areas (Croatia, Bosnia and Hercegovina, Serbia, northern Italy) and central Europe (Poland, the Czech Republic, Slovakia, eastern Austria, Hungary) are the most likely areas where G. ×sulistrovicus will occur. Hybridity in the context of G. palustris conservation is discussed

Current distribution of Pilularia globulifera L. in Poland : changes of geographical range and habitat preferences

Pilularia globulifera is a subatlantic European fern threatened with extinction. In Poland, it reaches the eastern border of its continuous range. Up to the end of the 20th century, it was observed here in 21 stands; only 2 of them existed by the second half of the century, so the species was categorized as critically endangered. Five new locations have been found in western and northwestern Poland during the last 10 years. Abundant and permanent populations grow in 3 locations, while 2 stands were ephemeral. All the current stands are situated in anthropogenic habitats with spontaneous vegetation, in oligotrophic to eutrophic waters. One of the new localities is about 280 km distant from the eastern range of the limit known previously. Pilularia forms its own plant community Pilularietum globuliferae, enters plots of Ranunculo-Juncetum bulbosi and occurs in mesotrophic to eutrophic rushes of Eleocharis palustris, Phragmites australis, Typha angustifolia and Equisetum fluviatile. Specimens are vigorous and regularly produce sporocarps