Wpływ wymogów dotyczących budżetowania w procesie pozyskiwania dotacji unijnych na rachunkowość małych firm

Rozdział zawiera analizę wymogów w zakresie budżetowania stawianych małym firmom w procesie pozyskiwania dotacji unijnych. Omówione zostały konsekwencje tych wymogów dla postulowanego kształtu rachunkowości małych firm.Publikacja dofinansowana przez STOWARZYSZENIE KSIĘGOWYCH W POLSCE ZARZĄD GŁÓWNY W WARSZAWIE ODDZIAŁ OKRĘGOWY W ŁODZI, ul. Narutowicza 35, 90-125 Łódź; tel. 042-631-95-23, 042-631-95-29, fax 042-630-26-37; www.skwp-lodz.pl, [email protected]

Cross-border cooperation between Ukraine and Poland in the structure of international relations with selected euroregions as case studies (outline and issues)

Cross-border co-operation is a vital element of the cooperation between Ukraine and Poland in the institutional sphere, where priority directions of growth are determined mostly by social, cultural, and educational co-operation and the development of infrastructure. The objective of this paper is to present the cross-border cooperation between Poland and Ukraine in the structure of international relations. I discuss the cooperation of Euroregions located on the Polish-Ukrainian border (including Bug, Superior Prut and Lower Danube, Carpathian, Dnepr, and Slobozhanschina) on the cross-border and regional levels. The paper is based on the qualitative methods of field research (including in six Ukrainian oblasts: Volyn, Zakarpattia, Ivano-Frankivsk, Lviv, Odesa, Chernivtsi, and Chernihiv.) Furthermore, I have analysed secondary sources and the principles of cross-border cooperation between Poland and Ukraine available on the Internet. The research has demonstrated a dynamic and progressive development of cross-border cooperation as a bilateral dialogue at local and regional levels, which leads to intensified interinstitutional contacts and cross-border movement. Additionally, the research has revealed key problems in this domain that could be overcome following a thorough diagnosis based on scientific research

Experimental validation of a FSW model with an enhanced friction model: application to a threaded cylindrical pin tool

This work adopts a fast and accurate two-stage computational strategy for the analysis of FSW (Friction stir welding) processes using threaded cylindrical pin tools. The coupled thermo-mechanical problem is equipped with an enhanced friction model to include the effect of non-uniform pressure distribution under the pin shoulder. The overall numerical strategy is successfully validated by the experimental measurements provided by the industrial partner (Sapa). The verification of the numerical model using the experimental evidence is not only accomplished in terms of temperature evolution but also in terms of torque, longitudinal, transversal and vertical forces

INCLUSION IN UKRAINE: MODERN CHALLENGES

The article is devoted to a theoretical and practical analysis of the problem of inclusion: formation and development, features of educational inclusion, and mechanisms of implementation of inclusive higher education. Based on the analysis of regulatory documents and scientific research, the authors determine the most significant stages of the formation and development of inclusion in Ukraine. The requirements for specialists needed by the modern domestic education system have been analyzed. The article emphasizes the trends in the process of invalidation of the population of Ukraine. The authors determine the expediency and necessity of wide implementation of educational inclusion in the system of higher education, in particular: ensuring free access of all higher education applicants to educational and methodical materials and creating the necessary special units. On the basis of the analysis of the results of the conducted survey, the possible ways of solving the current problems of educational inclusion in the higher education system are substantiated and characterized: support of the teaching staff in the organization of an inclusive educational environment in the institution of higher education; support for education seekers who belong to the category of persons with special needs; financing and implementation of regulated and guaranteed mechanisms for financial support of higher education institutions; technical and methodological support of the educational process. Also, emphasis is placed on electronic inclusion, which is interpreted as a social movement aimed at overcoming the digital divide among different categories of the population. It was found that the appropriate level of organization of an inclusive educational environment is observed in institutions of general secondary education. Instead, HEIs need more active involvement of specialists, technical equipment and financial support for effective educational inclusion. An important factor is the availability of computer equipment: ensuring access to free or low-cost computers, in particular through the implementation of special target programs, charity projects, etc. It is also relevant to search and exchange data to diversify the ways of obtaining education for persons with special educational paths, to ensure effective interpersonal communication despite temporal and spatial boundaries

Podstawy rachunkowości według efektów kształcenia. Zbiór zadań

Z wprowadzenia: "Opracowanie „Podstawy rachunkowości według efektów kształcenia – zbiór zadań” powstało jako praktyczna pomoc, ułatwiająca zrozumienie zasad prowadzenia ksiąg rachunkowych oraz procedur sporządzania sprawozdań finansowych zgodnie z unormowaniami polskimi oraz Międzynarodowymi Standardami Sprawozdawczości Finansowej. W zbiorze zadań uwzględniono założone kierunkowe efekty kształcenia uzyskiwane przez studentów studiów pierwszego stopnia kierunku „Finanse i rachunkowość”. Efekty z zakresu wiedzy, umiejętności i kompetencji mieszczą się w dziedzinie nauk ekonomicznych, w obszarze nauk społecznych profi lu ogólnoakademickiego. Każda jednostka gospodarcza czy też instytucja działająca w Polsce zobligowana jest do prowadzenia ewidencji zdarzeń gospodarczych w oparciu o prawo bilansowe lub podatkowe, co wymaga poznania narzędzi rachunkowości i opanowania ich umiejętnego wykorzystania. W myśl prawa bilansowego (zgodnie z art. 4a ustawy o rachunkowości) za prawidłową organizację i prowadzenie ksiąg rachunkowych oraz wiarygodne dane zawarte w sprawozdaniach finansowych odpowiada kierownik jednostki oraz członkowie rady nadzorczej lub innego organu nadzorującego jednostki, którzy są w pełni odpowiedzialni za szkody wyrządzone działaniem lub zaniechaniem, stanowiącym naruszenie tego obowiązku. Aby sprostać tym wymogom, każda osoba zarządzająca powinna zdobyć umiejętności w zakresie określania polityki rachunkowości, zasad księgowania, sporządzania i analizowania sprawozdań finansowych – co jest przedmiotem rozważań w zakresie podstaw rachunkowości."(...

Experimental validation of an FSW model with an enhanced friction law: application to a threaded cylindrical pin tool

This work adopts a fast and accurate two-stage computational strategy for the analysis of FSW (Friction stir welding) processes using threaded cylindrical pin tools. The coupled thermo-mechanical problem is equipped with an enhanced friction model to include the effect of non-uniform pressure distribution under the pin shoulder. The overall numerical strategy is successfully validated by the experimental measurements provided by the industrial partner (Sapa). The verification of the numerical model using the experimental evidence is not only accomplished in terms of temperature evolution but also in terms of torque, longitudinal, transversal and vertical forces.Peer ReviewedPostprint (published version

Podstawy rachunkowości: zadania i testy

Z wprowadzenia: "Skrypt Podstawy rachunkowości. Zadania i testy ma służyć jako pomoc dydaktyczna, ułatwiająca zrozumienie zasad prowadzenia ksiąg rachunkowych i procedur sporządzania sprawozdań finansowych, zgodnie z unormowaniami polskimi oraz Międzynarodowymi Standardami Sprawozdawczości Finansowej. Umiejętność prowadzenia ksiąg rachunkowych jest przydatna tak pracownikom, jak i zarządzającym jednostkami gospodarczymi bez względu na ich rozmiar czy profil działalności. Zadania i testy obejmują procedury księgowe firm usługowych, handlowych oraz produkcyjnych. Każda jednostka gospodarcza czy też instytucja działająca w Polsce zobligowana jest do prowadzenia ewidencji zdarzeń gospodarczych w oparciu o prawo bilansowe lub podatkowe. Powoduje to potrzebę poznania narzędzi rachunkowości i ich umiejętnego wykorzystania przez kadry zarządzające oraz pozostałych pracowników przedsiębiorstw."(...

Manipulating vector transmission reveals local processes in bacterial communities of batss

Infectious diseases result from multiple interactions among microbes and hosts, but community ecology approaches are rarely applied. Manipulation of vector populations provides a unique opportunity to test the importance of vectors in infection cycles while also observing changes in pathogen community diversity and species interactions. Yet for many vector-borne infections in wildlife, a biological vector has not been experimentally verified and few manipulative studies have been performed. Using a captive colony of fruit bats in Ghana, we observed changes in the community of Bartonella bacteria over time after the decline and subsequent reintroduction of bat flies. With reduced transmission, community changes were attributed to ecological drift and potential selection through interspecies competition mediated by host immunity. This work demonstrated that forces maintaining diversity in communities of free-living macroorganisms act in similar ways in communities of symbiotic microorganisms, both within and among hosts. Additionally, this study is the first to experimentally test the role of bat flies as vectors of Bartonella species

Characterization of the Interface Dipole at the Paraphenylenediamine-nickel Interface: A Joint Theoretical and Experimental Study

peer reviewedIn organic-based (opto)electronic devices, charge injection into conjugated materials is governed to a large extent by the metal-organic interface dipole. Controlling the injection of charges requires a better understanding of the fundamental origin of the interface dipole. In this context, photoelectron spectroscopies and density functional theory calculations are used to investigate the interaction between para-phenylenediamine (PPDA), an electron donor, and a polycrystalline nickel surface. The interface dipole formed upon chemisorption of one PPDA monolayer strongly modifies the work function of the nickel surface from 5.10 to 3.55 eV. The work function decrease of 1.55 eV is explained by the electron-donor character of PPDA and the modification of the electronic density at the metal surface. PPDA monolayers are composed of tilted molecules interacting via the nitrogen lone-pair and PPDA molecules chemisorbed parallel to the surface via their p-electron density. Annealing the monolayer leads to dehydrogenation of PPDA activated by the nickel surface, as found for other amines