"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