"Finance and Accounting for Sustainable Development – Responsibility, Ethic, Financial Stability. PN 397"

Identyfikator Librowy: 149586

Spis treści

Introduction 8

Jacek Adamek: Halal food market vs. Polish meat producers. On the dissimilarities in approaching the idea of sustainable development 10

Arkadiusz Babczuk: Debt of municipal companies in Poland in the light of research 21

Melania Bąk: Social responsibility of accounting vs. corporate image 46

Piotr Bolibok: Value relevance of impairment provisions in the Polish banking sector 59

Grażyna Borys: Selected directions of increasing efficiency in supporting thermomodernization in buildings from public funding 69

Jarosław Dziuba: Environmental aspects in the system of local taxes and tax policy of cities with the powiat status in Poland 79

Elżbieta Hajduga: Social insurance of farmers vs. the concept of sustainable development 90

Alicja Janusz, Teresa Orzeszko: Education as an operation area of domestic listed bank foundations 101

Joanna Kogut: Directions of changes in SME accounting in accordance with the amended Accounting Act 127

Andrzej Koza: Grants for employment as an instrument for counteracting unemployment of persons with disabilities in the Czech Republic and Poland 139

Robert Kurek: Bitcoin vs. legal and tax regulations in Poland and worldwide 154

Agnieszka Łukasiewicz-Kamińska: Digital currencies and their impact on monetary systems 163

Małgorzata A. Olszak, Mateusz Pipień, Sylwia Roszkowska: Do loan loss provisions accounting and procyclicality matter for the effects of capital on loan growth of big banks in the European Union? 172

Małgorzata Solarz: Equity release type of financial services in the context of the intergenerational justice principle 183