Jan Michalak
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View article: Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych
Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych Open
Monografia dotyczy standaryzacji polskiej rachunkowości i jest efektem prowadzonych przez autorów wieloletnich badań naukowych, koncentrujących się m.in. na wypracowywaniu paradygmatów i norm ogólnych, które pozwalają uczynić z rachunkowoś…
View article: Powstanie i rozwój standardów sprawozdawczości zrównoważonego rozwoju w świetle teorii koalicji rzeczniczych
Powstanie i rozwój standardów sprawozdawczości zrównoważonego rozwoju w świetle teorii koalicji rzeczniczych Open
Monografia podejmuje problematykę kształtowania standardów sprawozdawczości zrównoważonego rozwoju, analizując ich genezę, strukturę i wzajemne relacje w perspektywie teorii koalicji rzeczniczych (Advocacy Coalition Framework – ACF). Punkt…
View article: Perspectives of Energy Transition in Poland with an Emphasis on Environmental, Economic and Technical Aspects
Perspectives of Energy Transition in Poland with an Emphasis on Environmental, Economic and Technical Aspects Open
In this article four paths of energy transition in Poland were compared within selected aspects. Perspectives of reducing human, environmental and economic cost of power generation were main motivations. Research analysed Polish Energy Pol…
View article: Does reaction to controversy in corporate narratives depend on its significance for various stakeholders?
Does reaction to controversy in corporate narratives depend on its significance for various stakeholders? Open
Purpose The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports. Design/metho…
View article: Harpocrates: Privacy-Preserving and Immutable Audit Log for Sensitive Data Operations
Harpocrates: Privacy-Preserving and Immutable Audit Log for Sensitive Data Operations Open
The audit log is a crucial component to monitor fine-grained operations over sensitive data (e.g., personal, health) for security inspection and assurance. Since such data operations can be highly sensitive, it is vital to ensure that the …
View article: Performance of nonbanking organisations granting guarantees within cohesion policy
Performance of nonbanking organisations granting guarantees within cohesion policy Open
The debate on cohesion policy has recently intensified due to the increasing tensions within the EU and requires constant inputs with regards to various instruments which are applied. In Poland, a unique mechanism for guarantee distributio…
View article: Loan and Guarantee Funds. Development – Performance – Stability
Loan and Guarantee Funds. Development – Performance – Stability Open
The monograph is scientifically valuable, innovative and brings the high potential for application. The discussed topics are up to date and significant for both theory and economic practice. The literature review presented herein is of hig…
View article: Development of a successful microfinancing system
Development of a successful microfinancing system Open
The article aims to answer the following research question: “How were actors mobilized to form a network for promoting microfinancing system in a transforming country?”. For this case study, we employ the actor-network theory (ANT) as a le…
View article: Consequences of public financial aid for organizations providing guarantees for SMEs in Poland
Consequences of public financial aid for organizations providing guarantees for SMEs in Poland Open
The article aims to answer the questions of whether public intervention in the form of financial aid for guarantee funds is necessary. This study examines the consequences of the financial aid for guarantee funds in Poland at the beginning…
View article: Consequences of public financial aid for organizations providing guarantees for SMEs
Consequences of public financial aid for organizations providing guarantees for SMEs Open
The article aims to answer the questions of whether public intervention in the form of financial aid for guarantee funds is necessary. This study examines the consequences of the financial aid for guarantee funds in Poland at the beginning…
View article: Development of a successful microfinancing system: Actor-network theory perspective \n
Development of a successful microfinancing system: Actor-network theory perspective
\n Open
The article aims to answer the following research question: “How were actors mobilized to form a network for promoting microfinancing system in a transforming country?”. For this case study, we employ the actor-network theory (ANT) as a le…
View article: Financial performance of loan and guarantee funds in Poland. How business model elements influence it?
Financial performance of loan and guarantee funds in Poland. How business model elements influence it? Open
The main aim of the article is to evaluate performance of loan and guarantee funds in Poland. The system of SMEs support through loans and guarantees in Poland was created 24 years ago and it is ready for assessment. In many other countrie…
View article: Construction of a dictionary for automated discrimination of auditor’s opinion type
Construction of a dictionary for automated discrimination of auditor’s opinion type Open
This paper presents a simplified procedure for construction of a tone dictionary used for the automated recognition of the auditor's opinion type. The study was based on audit opinions prepared in the Polish language. Our sample consists o…
View article: Metody pomiaru i determinanty jakości informacji w raportach spółek giełdowych
Metody pomiaru i determinanty jakości informacji w raportach spółek giełdowych Open
Głównym celem monografii jest zdefiniowanie i kompleksowe zbadanie zagadnienia jakości informacji w raportach obowiązkowych i dobrowolnych sporządzanych przez spółki giełdowe. Przedstawiono w niej analizę determinant jakości informacji i k…
View article: Księga 70-lecia Katedry Rachunkowości Uniwersytetu Łódzkiego. Ludzie i ich dokonania
Księga 70-lecia Katedry Rachunkowości Uniwersytetu Łódzkiego. Ludzie i ich dokonania Open
Wydział Zarządzania, powołany w 1994 roku, to wyróżniające się centrum naukowo-dydaktyczne i jeden z największych wydziałów Uniwersytetu Łódzkiego. Jest rozpoznawalny dzięki wybitnym ekspertom naukowym, aktywnej współpracy z biznesem i ins…
View article: Business Model Disclosures in Corporate Reports
Business Model Disclosures in Corporate Reports Open
Purpose: In this paper, we investigate the development, the current state, and the potential of business model disclosures to illustrate where, why and how organizations might want to disclose their business models to their stakeholders. T…
View article: Wskaźniki finansowe i niefinansowe w raportach strategicznych spółek z Wielkiej Brytanii – analiza z perspektywy oceny spółek przez inwestorów odpowiedzialnych społecznie
Wskaźniki finansowe i niefinansowe w raportach strategicznych spółek z Wielkiej Brytanii – analiza z perspektywy oceny spółek przez inwestorów odpowiedzialnych społecznie Open
Celem artykułu jest zbadanie stopnia zastosowania mierników dokonań prezentowanych w raportach strategicznych spółek wchodzących w skład indeksu FTSE techMARK oraz przeanalizowanie, czy mogą one służyć jako źródło użytecznych informacji do…
View article: Greenhouse gases disclosure by listed UK companies
Greenhouse gases disclosure by listed UK companies Open
The article aims to present the issue of voluntary and mandatory disclosure of greenhouse gas emissions in UK companies’ reports and factors influencing it. In order to do it, CDP, CDSB, FRC and DEFRA guidelines are analysed. The article a…
View article: Disclosure on Corporate and NGO Cooperation in Poland - Coming out or a Low Profile Approach?
Disclosure on Corporate and NGO Cooperation in Poland - Coming out or a Low Profile Approach? Open
The first aim of the paper is to answer the question regarding the scope of the information on philanthropic cooperation revealed by corporations and charitable organizations in a transition country. We explore the findings from the conten…
View article: CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives
CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives Open
The paper explores the level of CSR development in Poland and focuses on the roles of stakeholders actively involved in fostering the CSR concept in the country. The stakeholders include: (1) regulators (Ministry of Finance, Ministry of Ec…
View article: Raport strategiczny jako źródło informacji dla inwestorów społecznie odpowiedzialnych w Wielkiej Brytanii. Wyniki badań empirycznych / Strategic report as a source of information for socially responsible investors in UK. Empirical research results
Raport strategiczny jako źródło informacji dla inwestorów społecznie odpowiedzialnych w Wielkiej Brytanii. Wyniki badań empirycznych / Strategic report as a source of information for socially responsible investors in UK. Empirical research results Open
View article: Disclosure on corporate and NGO cooperation in Poland – coming out or a low profile approach?
Disclosure on corporate and NGO cooperation in Poland – coming out or a low profile approach? Open
Pierwszym celem artykułu jest odpowiedź na pytanie badawcze, jaki jest zakres ujawnianych informacji o współpracy korporacji i organizacji pozarządowych w Polsce. Dla realizacji tego celu zostały przepro-wadzone badania ilościowe w formie …
View article: Corporate and NGOs' Voluntary Disclosure on Collaboration. Evidence from Poland
Corporate and NGOs' Voluntary Disclosure on Collaboration. Evidence from Poland Open
Collaboration between NGOs and corporations is an expanding research area that brings up new questions. The paper seeks to establish the scope of information on philanthropic cooperation revealed by corporations and charitable organization…