The Polish Parliament and the making of politics through abortion : nation, gender and democracy in the 1996 Liberalization Amendment Debate

The collapse of communism across East Central Europe was marked by a renewal of debates around reproduction, with abortion debates surfacing in Romania, Germany and Poland. Reproductive politics and more specifically abortion debates typically come to the forefront in times of crisis or societal transformation. Struggles over women's reproductive rights in Poland, as evidenced by continuing debate around the legal status of abortion, are in this postcommunist context intimately related to and bound up with ongoing symbolic and concrete re-definitions of Polish nationhood, identity and citizenship. Focusing on the connections between discourses of Polish nationhood, gender and democracy, this article offers a detailed and critical engagement with debate in the Sejm (the lower chamber of the Polish parliament) during the second reading of the 1996 liberalization of abortion amendment. Using a discourse analysis methodology, the article argues that abortion is a symbolic issue through which anxieties about postcommunist reform are raised, nationalist pasts and futures are imagined and through which political projects are articulated

The transition to IFRS: disclosures by Portuguese listed companies

In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies. We found a high degree of variability among the disclosure either regarding the qualitative (narrative explanations of transition) or quantitative (reconciliations) disclosures. The results show that the objective of comparability, relevance and understandability stated in CESR’s recommendation were not achieved. Regarding accounting changes, the analysis shows that the reported impacts by companies confirmed expectations based on prior de jure studies on major impacts of changing from Portuguese GAAP to IFRS; these major impacts regard the recognition of intangibles, the accounting treatment of goodwill and financial instruments. Finally, Gray’s (1980) “conservatism” index was computed using the reconciliated profits to IFRS reported by companies. This analysis shows that Portuguese standards are more conservative than IFRS. This study is relevant to several parties: to the market regulators and policy makers in predicting the level of compliance with IFRS and calling attention for the importance of enforcement mechanisms; to the preparers, auditors and users in identifying the most problematic areas of implementation of IFRS.International Accounting, Disclosure, IAS/IFRS, Portugal

Market Reaction to Mandatory IFRS Adoption: Evidence from Poland

This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior changed afterwards. We examine abnormal returns around annual consolidated report publication, and the value relevance of earnings. Event studies show that annual report publication does not produce unexpected information either before, on, or after the adoption. Value relevance estimations produce consistent earnings coefficients for the unexpected earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not afterwards. The paper contributes a comprehensive methodology for market reaction studies and offers a range of possible extensions.IFRS, event study, value relevance, accounting regulation

PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD

The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for SMEs is likely to meet the needs of users of financialreports of SME. Our aim is to contribute to the SME accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at SME level.accounting, international standard, SME

Systematyka kosztów na potrzeby controllingu

Przedstawiono controlling jako jedną z metod zarządzania przedsiębiorstwem w obecnych realiach rynkowych. Podkreślono istotną rolę kosztów. Przytoczono definicję kosztu. Zaprezentowano systematykę kosztów. Dokonano klasyfikacji kosztów na potrzeby controllingu, biorąc pod uwagę wymagania różnych użytkowników informacji. The controlling as one of the method of the business management in present market realities, was represented. The important role of costs was underlined. The definition of cost , was quoted. The systematics of costs were presented. The classification of costs on needs controlling in consideration of the required informations for different users , was accomplished

HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS

The process of harmonization and standardization of the accounting,which has been observed hitherto, is described in this paper. Particular attention hasbeen given to changes that have been done in the Polish balance law and conditionswhich accompanied them. Special attention has been also paid to the implicationswhich may be caused by the drawing up the financial statements according toInternational Financial Reporting Standards. Changes in the accounting haveresulted in the fact that its main function which it fulfils is the information function.Detailed functions that arise from the main one have been also described in thispaper.accounting, harmonization, standardization, function

AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE)and RASDAQ market, on a sample of 210 companies. Our observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for ââ¬Ëaccounting’ and income tax asmeasure for tax effects. The model we use is defined in a dynamic fashion (marginal values) sincewe believe these variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is a statistically significant influence of taxationover accounting of 4%; we are not able, however, to say if this amount is large or small , insince we have no benchmark value yet. This is also the first empirical tax research paper inaccounting on Romanian data.accounting, taxation, income tax, listed companies, Romania