Rachunek odpowiedzialności w grupach kapitałowych

The functioning of all companies and institutions is dependent on the employees involved. It is particularly important in distributed organizations with complex organizational structures, in which the owners do not have the ability to directly manage all areas of the organiza­tion functioning. Responsibility accounting is a management accounting method, which can be successfully used to optimize the management functions in companies and institutions. Respon­sibility accounting in its assumptions uses the self-realization need of employees by entrusting them with the possibility of decision-making with assigned at the same time responsibility for the consequences of those decisions. Corporate groups are inherently distributed organizations that have to implement the overarching objectives set by the parent company. The aim of the article is to analyse the fundamental principles of the responsibility accounting in corporate groups. The main conclusion is that, the implementation of the responsibility accounting in corporate groups is a natural consequence of the need to manage by delegating decision-making powers

What drives renewable energy in the group of seven economies? Evidence from non-parametric panel methods

In the last few decades, the environmental degradation, global warming, and climate change remained the life-threatening issues across the globe. Specifically, the use of non-renewable fossil fuels is regarded as the most significant reason of such inclined issues. However, the policy-makers and scholars are now more concerned about the recovery of environmental quality, where renewable energy is considered as the primary solution to the existing issue. The developed economies and environment related international organizations rapidly enhances the use and promotion of renewable energy after the taking pledge in the Kyoto Protocol Agreement (1997). Nonetheless, the scholars are participating in analyzing the key drivers of renewable energy. Still, the proper drivers of renewable energy are not properly addressed in the existing literature. To fill this gap, current study analyzed the group of seven (G7) economies over the period 1990-2020. Using various panel data techniques such as slope heterogeneity, crosssection dependence, unit root, and cointegration test, the results indicates that the slopes are heterogeneous, and the cross-section dependence, as well as cointegration exists among the panel economies. Besides, the irregular distribution of data leads to the adoption of novel Method of Moments Quantile Regression accommodating four quantiles, i.e., (Q0:25, Q0:50, Q0:75, and Q0:90). The examined results asserted that economic growth and energy efficiency negatively and significantly affects renewable energy consumption (REC). Whereas, developed environmental related technologies, environmental taxes, and composite risk index are positively affecting REC in the study panel. Besides, improved energy efficiency (energy efficiency squared) also contributed to the promotion of renewable energy consumption. The Granger causality test estimates reveals bidirectional and unidirectional causal association between the variables. Based on the empirical results, policies are provided that could help developed economies in the promotion of renewable energy consumption, improve economic growth, and enhances environmental sustainability

Wykorzystanie rachunków kosztów w zarządzaniu kosztami

Cost accounting is the basic accounting tool used to optimize costs in companies. The evolution of accounting also concerned changes in cost accounting. In the second half of the twentieth century many new cost accounting methods were created, the main task of which was to support managers in increasing the financial performance of companies. The aim of the article is to analyze the possibility of using different cost accounting by companies to manage their customers’ costs. The main thesis is that companies are aware of the possibility of using management accounting tools to manage their customers’ costs. In the article literature studies and the results obtained from the responses to the questions in the questionnaire were used. The study was conducted among 71 companies in south-eastern Poland. Based on this research, it was determined that, despite the possibility of using different cost accounting methods, Polish companies prefer to use traditional cost accounting to manage their costs.Rachunek kosztów jest podstawowym narzędziem rachunkowości wykorzystywanym do optymalizacji kosztów w przedsiębiorstwach. Ewolucja rachunkowości dotyczyła także zmian zachodzących w rachunku kosztów. W drugiej połowie XX wieku powstało wiele nowych rachunków kosztów, których głównym zadaniem było wspieranie zarządzających w zwiększaniu finansowej efektywności działania przedsiębiorstw. Celem artykułu jest analiza wykorzystywania przez przedsiębiorstwa różnych rachunków kosztów do zarządzania kosztami. Przy pisaniu artykułu wykorzystano badania literaturowe oraz wyniki badań osiągniętych dzięki odpowiedziom na pytania zawartych w kwestionariuszu ankiety. Badania przeprowadzono wśród 71 przedsiębiorstw południowo-wschodniej Polski. Na podstawie tych badań określono, że mimo możliwości zastosowania różnych rachunków kosztów zarządzający polskimi przedsiębiorstwami preferują wykorzystywanie do zarządzania kosztami tradycyjnego rachunku kosztów

Rachunek kosztów docelowych klienta w przedsiębiorstwie handlowym

Rachunek kosztów klienta jest narzędziem, które ma za zadanie optymalizować rentowność relacji z klientami. Każde przedsiębiorstwo handlowe może wdrożyć i prowadzić taki rachunek kosztów. Jednak stopień złożoności rachunku kosztów klienta będzie determinował możliwość stosowania danego modelu rachunku kosztów klienta w konkretnym przedsiębiorstwie. Jedną z możliwości jest integracja obecnie stosowanych rozwiązań z rachunkiem kosztów klienta. W artykule przedstawiono model zintegrowanego rachunku kosztów klienta z rachunkiem kosztów docelowych. Celem artykułu jest poddanie analizie i wskazanie możliwości integracji rachunku kosztów klienta z rachunkiem kosztów docelowych w przedsiębiorstwach handlowych. W opracowaniu wykorzystano krytyczną analizę literatury, dedukcję oraz modelowanie, które w naukach społecznych jest substytutem doświadczenia

Integracja budżetowania kosztów klienta z rachunkiem kosztów działań w przedsiębiorstwach handlowych

Wszelkie działania prowadzone przez przedsiębiorstwo handlowe mają za zadanie pozyskiwanie nowych i utrzymywanie obecnych klientów. Utrzymywanie relacji z klientami ma sens tylko wtedy, gdy relacje te są rentowne. W związku z tym w przedsiębiorstwach tych należy prowadzić rachunek kosztów klienta, którego głównym celem jest optymalizacja rentowności relacji z klientami. Każde przedsiębiorstwo handlowe może wdrożyć i prowadzić taki rachunek kosztów. Jednak stopień złożoności rachunku kosztów klienta będzie determinował możliwość stosowania danego modelu rachunku kosztów klienta w konkretnym przedsiębiorstwie. W artykule przedstawiono model integracji budżetowania kosztów klienta z rachunkiem kosztów działań. Celem artykułu jest ocena możliwości integracji budżetowania kosztów klienta z rachunkiem kosztów działań w przedsiębiorstwach handlowych. W opracowaniu wykorzystano analizę literatury, dedukcję oraz modelowanie, które w naukach społecznych jest odpowiednikiem doświadczenia

Advancing corpus-based analyses of spontaneous speech: Switch to GECO!

We present the GECO (GErman COnversations) database, which was designed for investigating phonetic convergence in German and its correlation with personality traits and scores of mutual likeability and esteem. The data can more generally be used to investigate aspects of interlocutors ' behavior in free, spontaneous dialogs, including social aspects. The database will be freely available for non-commercial use and to our knowledge will be by far the largest German database of this type. GECO consists of 46 dialogs of approx. 25 minutes length each, between previously unacquainted female subjects. It further contains results of personality tests aimed at subjects ' extraversion, acting behavior, otherdirectedness and sensitivity to social cues (all collected once per subject), as well as participants ' mutual ratings in terms of competence and likeability (collected after every dialog). 22 dialogs took place in a unimodal (UM) setting, were participants were separated by a solid wall and could not see each other, while the remaining 24 dialogs were recorded with subjects facing each other (multimodal setting, MM). All dialogs were recorded in high quality (separate channels, 16 bit@48 kHz) in a sound-attenuated booth using AKG HSC271 headsets with rubberfoam windshields. In the MM setting, a transparent screen ensured sufficient speaker separation between the two channels. We had 12 speakers in the UM condition, and 8 (7 from UM, 1 additional speaker) in the MM condition, which was recorded 5 months later. All subjects were females between 20 and 30 years of age, mostly students. They were paid for each dialog they participated in. Subjects were naïve to the research questions; they were told that the purpose of the study was t

Influence of Photovoltaic Development on Decarbonization of Power Generation—Example of Poland

Climate change is becoming a global problem. In many countries, actions are taken with the main aim of reducing CO2 emissions. The main action, especially in developed countries, is decarbonization. The European Union has become one of the organizations that plays a leading role in decarbonization of the economy. For this reason, renewable energy sources are being intensively developed in the EU countries. Solar energy with the use of PV installations is developing the fastest. Poland is one of the European leaders in photovoltaic development, and according to estimates for 2021–2025, it will continue to be. The aim of this study was to find out the opinions of people toward actions related to the decarbonization policy in Poland. These opinions were obtained through the prism of respondents’ attitudes toward energy produced by means of PV micro-installations. A questionnaire survey was used in this research. The survey was conducted using the CAWI (Computer-Assisted Web Interview) technique. To analyze the results of the study, a Kruskal–Wallis ANOVA test and U–Mann Whitney test were used. Responses were obtained from 633 people. The results obtained from the survey allowed us to draw conclusions, which include the following: (1) a lack of general conviction of respondents about the effectiveness of Poland’s decarbonization policy on reducing global CO2 emissions, especially among those who show a higher willingness to use PV installations, (2) the willingness to use PV installations is motivated by economic rather than environmental benefits, (3) the need for more widespread public campaigns aimed at promoting the benefits of decarbonization and renewable energy sources, and (4) the finding that the respondents’ region of residence (with a different degree of insolation) mattered for the willingness to use PV installations