Konrad Kochański
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View article: Energy choices to health outcomes: A multidimensional analysis of risk in BRICS via PMG-ARDL approach
Energy choices to health outcomes: A multidimensional analysis of risk in BRICS via PMG-ARDL approach Open
This article employs a Panel Mean Group Autoregressive Distributed Lag (PMG-ARDL) approach to investigate the interaction between carbon dioxide (CO 2 ) emissions, Gross Domestic Product (GDP), fossil fuel, renewable energy consumption, tr…
View article: Strategiczna rachunkowość zarządcza w zrównoważonym rozwoju jednostek gospodarczych
Strategiczna rachunkowość zarządcza w zrównoważonym rozwoju jednostek gospodarczych Open
Strategic Management Accounting in the Sustainable Development of Business Entities The solution to the problems of the modern world lies in the consistent and comprehensive implementation of the concept of sustainable development at all l…
View article: Regional Differences in Energy Policy Changes of EU Countries in 2012-2021
Regional Differences in Energy Policy Changes of EU Countries in 2012-2021 Open
PURPOSE: Among EU countries, there is a widespread consensus regarding the necessity of implementing specific changes in the field of energy policy. However, due to political, economic, and social factors, the extent of changes introduced …
View article: Perspektywy wykorzystania narzędzi rachunkowości zarządczej w logistyce w świetle badań empirycznych
Perspektywy wykorzystania narzędzi rachunkowości zarządczej w logistyce w świetle badań empirycznych Open
Objective: To examine the prospects for the application of selected management accounting tools ensuring feedback between accounting and logistics.Research Design & Methods: The preparation of the article was preceded by a literature revie…
View article: The Impact of Fossil Fuels, Renewable Energy, and Nuclear Energy on South Korea’s Environment Based on the STIRPAT Model: ARDL, FMOLS, and CCR Approaches
The Impact of Fossil Fuels, Renewable Energy, and Nuclear Energy on South Korea’s Environment Based on the STIRPAT Model: ARDL, FMOLS, and CCR Approaches Open
This study intends to shed light on the environmental impacts of energy decisions in South Korea by analyzing the correlation between energy consumption patterns and environmental indicators such as carbon dioxide emissions. In 2021, globa…
View article: An Analysis of the Financial Liquidity Management Strategy in Construction Companies Operating in the Podkarpackie Province
An Analysis of the Financial Liquidity Management Strategy in Construction Companies Operating in the Podkarpackie Province Open
The activity of each construction company in conditions of high competitiveness is exposed to a number of risks that make it difficult to maintain high financial liquidity. In order to provide the continuity of ongoing economic processes a…
View article: Accounting of Municipal Sector Entities in Polish Scientific Articles
Accounting of Municipal Sector Entities in Polish Scientific Articles Open
PURPOSE: The thesis of the study states that, "the issues of accounting of municipal sector entities are not often described in Polish scientific articles". The aim of the article is to present the areas of research in the field of budget …
View article: Assessment of the Educational Activity of the Accountants Association in Poland on the Example of “X” Branch in the Light of Empirical Research
Assessment of the Educational Activity of the Accountants Association in Poland on the Example of “X” Branch in the Light of Empirical Research Open
Purpose: The aim of the article is to evaluate the educational activity of the Accountants Association in Poland (AAP) on the example of branch "X". The intermediate aim of the article is also an attempt to answer the question: Does the "X…
View article: THE CONCEPT OF REPORTING THE RESULTS OF THE PROFIT CENTER IN A TRADING ENTERPRISE ‒ A CASE STUDY
THE CONCEPT OF REPORTING THE RESULTS OF THE PROFIT CENTER IN A TRADING ENTERPRISE ‒ A CASE STUDY Open
Streszczenie: Podstawowym i najbardziej ogólnikowym miernikiem efektywności przedsiębiorstwa handlowego jest wypracowana marża brutto, która musi pokrywać wielostopniowe koszty stałe.Zarządzający o wysokiej świadomości menedżerskiej poszuk…
View article: CONCEPTUAL FRAMEWORK FOR PROJECT BUDGETING IN FOUNDATIONS KEEPING SIMPLIFIED RECORDS OF REVENUES AND COSTS
CONCEPTUAL FRAMEWORK FOR PROJECT BUDGETING IN FOUNDATIONS KEEPING SIMPLIFIED RECORDS OF REVENUES AND COSTS Open
The changes, which were implemented in recent years in the scope of keeping records of the business activity conducted by foundations and the related reporting, have resulted in partial harmonization of the widely understood obligatory rep…
View article: Reporting for sustainable development in Poland – the analysis of the actual state of affairs and the proposed directions of changes
Reporting for sustainable development in Poland – the analysis of the actual state of affairs and the proposed directions of changes Open
The aim of the article is the quantitative and qualitative analysis of non-financial reporting in Poland, with particular consideration given to different aspects of generating useful information for sustainable development. The following …
View article: The challenges of facultative accounting system in the state forests
The challenges of facultative accounting system in the state forests Open
The main objective of the article is to analyse the basic tools of management accounting in the context of their potential use in individual institutional units of the State Forests National Forest Holding. When identifying facilitating an…
View article: OBLIGATORY REPORTING VS. PREMISES OF THE PROJECT BUDGETING IN THE CONTEXT OF FOUNDATION MANAGEMENT
OBLIGATORY REPORTING VS. PREMISES OF THE PROJECT BUDGETING IN THE CONTEXT OF FOUNDATION MANAGEMENT Open
Streszczenie: Zmiany legislacyjne, które zachodzą w zakresie sprawozdawczości finansowej od 2014 roku, spowodowały częściową harmonizację obligatoryjnego raportowania realizowanego przez fundację.Umożliwiły jednocześnie efektywniejszą real…