OPEN Repository
Welcome to OPEN - the Repository of Open Scientific Publications, run by the Interdisciplinary Centre for Mathematical and Computational Modelling, University of Warsaw, previously operating as the CeON Repository. The Repository enables Polish researchers from all fields to openly share their articles, books, conference materials, reports, doctoral theses, and other scientific texts.
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22945 archived items
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Recent Submissions
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Cele długoterminowych decyzji finansowych
(Wydawnictwo Uniwersytetu Wrocławskiego, 2010-06) Gadawska, Jolanta; Uniwersytet Wrocławski
The main goal of the article is to characterise different types of fi nancial decisions taken by compa-nies, with special insight into long-term fi nancial decisions. The article presents main theories of fi nancial decisions, goals of fi nancial management and types of decisions in fi nancial management fi eld. The main measures of the effectiveness of fi nancial decisions are the cost of capital and the degree of leverage. The rate of return on invested capital must be higher than the cost of capital provided. Maximizing business value is the overriding long term goal of the decisions taken by its owners. Decisions made in companies are reviewed by the capital market. We can state that effective-ness of fi nancial (capital) decisions depends on the effi ciency of investment decisions, and vice versa. A basic condition for making rational decisions is a conduct in accordance with the objective function. Therefore, the new economic approach primarily aims to maximize the wealth of the own-ers, which means the company achieves the optimal level in particular circumstances.
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Zmiany międzynarodowych standardów sprawozdawczości finansowej w zakresie instrumentów finansowych odpowiedzią na kryzys finansowy
(Wydawnictwo Uniwersytetu Wrocławskiego, 2013-08) Gadawska (Żukowska), Jolanta Maria; Uniwersytet Wrocławski
IAS 39 contains several requirements for the presentation of information regarding fi nancial instruments. The regulations were complex and diffi cult to implement, and at the same time they did not emphasise the need to disclose the risk associated with fi nancial instruments. The next standard, IFRS 7, includes not only the requirement to disclose credit risk, liquidity risk and market risk, but also the requirement to disclose the significance of fi nancial instruments for the entity’s fi nancial position and performance, the nature and scope of risks resulting from fi nancial instruments as well as how those risks are managed. The standard preceded the crisis and became an initial solution in reducing it. The amendments to the IFRS 7 from 2009 were to ensure reliable valuation of fi nancial instru-ments at fair value. From that moment on, the lowest level information determines the valuation of the instrument. If the data is unobservable, then the instrument is categorised in the lowest level. The new IFRS 9 introduced several simplifi cations. The requirement to separate embedded derivatives from the basic fi nancial instrument as well as the requirement to reclassify the instrument if the business model has not changed were both abandoned. The necessity for disclosure and evaluation of the risk associated with fi nancial instruments as well as for the presentation of the ways this risk is managed remained. The hierarchy of valuation at fair value was also not changed.All these activities are to help overcome the fi nancial crisis as well as limit the possibility of such crises occuring in the future.
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Zmiany międzynarodowych standardów sprawozdawczości finansowej w zakresie instrumentów finansowych odpowiedzią na kryzys finansowy
(Wydawnictwo Uniwersytetu Wrocławskiego, 2013) Gadawska (Żukowska), Jolanta Maria; Uniwersytet Wrocławski
IAS 39 contains several requirements for the presentation of information regarding financial instruments. The regulations were complex and dificult to implement, and at the same time they did not emphasise the need to disclose the risk associated with financial instruments. The next standard, IFRS 7, includes not only the requirement to disclose credit risk, liquidity risk and market risk, but also the requirement to disclose the significance of financial instruments for the entity’s financial position and performance, the nature and scope of risks resulting from financial instruments as well as how those risks are managed. The standard preceded the crisis and became an initial solution in reducing it. The amendments to the IFRS 7 from 2009 were to ensure reliable valuation of financial instru-ments at fair value. From that moment on, the lowest level information determines the valuation of the instrument. If the data is unobservable, then the instrument is categorised in the lowest level. The new IFRS 9 introduced several simplifications. The requirement to separate embedded derivatives from the basic financial instrument as well as the requirement to reclassify the instru-ment if the business model has not changed were both abandoned. The necessity for disclosure and evaluation of the risk associated with financial instruments as well as for the presentation of the ways this risk is managed remained. The hierarchy of valuation at fair value was also not changed.All these activities are to help overcome the financial crisis as well as limit the possibility of such crises occuring in the futur.
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Jednostka, historia i kosmos. Obłok Magellana Stanisława Lema w kontekście przemian świadomości literackiej doby odwilży
(Wydawnictwo Uniwersytetu Wrocławskiego, 2019) Dudziński, Robert; Uniwersytet Wrocławski
The article is an attempt to read the novel of Stanisław Lem Obłok Magellana in the context of processes characteristic of the beginnings of the post-Stalinist thaw, associated with attempts to discuss with the dogmas of socialist realism. Three main aspects of the novel can be indicated in which there are traces of this discussion. Firstly, in placing the problems of the human individual in the center of the work’s interest - their psyche, feelings and reactions. Secondly, in the revision of Marxist philosophy. Thirdly, in reaching for the achievements of existentialism. Such an interpretation of Obłok Magellana allows for its inclusion in the literature of the early thaw stage, in which the socialist realist elements were combined with new, doctrine-disintegrating threads.
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Agent 007 za żelazną kurtyną. Fenomen Jamesa Bonda w piśmiennictwie kulturalnym Polski Ludowej
(Wydawnictwo Uniwersytetu Wrocławskiego, 2018) Dudziński, Robert; Uniwersytet Wrocławski
The topic of the article is the reception of the phenomenon of James Bond in cultural writings from the times of the Polish People’s Republic. Though an average member of the Polish audience could not be directly familiar with the character (neither in literature nor in film), the scale of the popularity of the brand in the West meant that the echoes of the so-called Bondomania started to reach countries behind the Iron Curtain. Polish critics and journalists tried to acquaint their readers with the issue and explain it using various interpretative categories. The article attempts to reconstruct these categories and their hierarchy of values. Based on theses formulated by Janet Staiger (Interpreting Films: Studies in the Historical Reception of American Cinema), the author analyses the changes to Polish interpretations and opinions on the Bond phenomenon in subsequent decades and indicates the historical conditions that influenced those changes. The text focuses primarily on two periods: 1964–1974 and the latter half of the 1980s, because it was in those times that the interest of Polish critics in James Bond was particularly strong.
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