http://hdl.handle.net/11320/15017 2026-06-01T17:24:35Z http://hdl.handle.net/11320/15036 Tytuł: Recenzja książki: Gerhard Stahl, China – Zukunftmodell Oder Albtraum. Europa zwischen Partnerschaft und Konfrontation (Chiny – model przyszłości albo przerażająca wizja. Europa pomiędzy partnerstwem a konfrontacją), ss. 191, Bonn 2022, ISBN 978-3-8012-0637-6 (także jako eBook, ISBN 978-3-8012-7041-4), Verlag J.H.W. Dietz Nachf. GmbH, www.dietz‑verlag.de Autorzy: Kośmicki, Eugeniusz 2023-01-01T00:00:00Z http://hdl.handle.net/11320/15034 Tytuł: Wykorzystanie oceny scoringowej w ocenie jakości wyniku finansowego przedsiębiorstw Autorzy: Comporek, Michał Abstrakt: Cel – Zasadniczym celem opracowania jest charakterystyka mierników Q-Test oraz EQ‑Score jako alternatywnych narzędzi oceny jakości wyniku finansowego spółek publicznych. Metoda badań – Ocena jakości wyniku finansowego przedsiębiorstw sporządzona została na podstawie formuł analitycznych zaproponowanych przez Putmana i in. oraz Gullet i in. Badania egzemplifikacyjne zrealizowano w odniesieniu do spółek publicznych zaklasyfikowanych do indeksu WIG‑DIV GPW w Warszawie w horyzoncie badawczym 2016–2020. Wnioski – Między obliczonymi wartościami wskaźników Q-Test i EQ‑Score istnieją pozytywne związki o przeciętnej sile. W analizowanej próbie badawczej przeciętne wartości wskaźników Q-Test były wyższe od średnich wartości wskaźników EQ‑Score oraz cechowały się większym stopniem dyspersji. Miernik EQ‑Score jest w sposób istotny statystycznie skorelowany z wartościami współczynników dyskrecjonalnych różnic memoriałowych separowanych za pomocą modeli Jones oraz Kasznika, co wskazuje na jego potencjał w zakresie predykcji zjawiska rachunkowego kształtowania wyniku finansowego. Oryginalność / wartość / implikacje / rekomendacje – Opracowanie jest pierwszym przykładem empirycznej weryfikacji przydatności modeli Q-Test i EQ‑Score w zakresie oceny jakości wyniku finansowego spółek publicznych funkcjonujących na polskim rynku kapitałowym.; Purpose – The main objective of the paper is establishing the characteristics of the Q-Test and EQ‑Score measures as alternative tools for assessing the earnings quality of public companies. Research method – The estimation of the earnings quality was prepared basing on the analytical formulas of Putman et al., and Gullet et al. models. The exemplification research studies were conducted for public companies classified in the WIG‑DIV index of the Warsaw Stock Exchange in 2016–2020. Results – There are positive relationships of medium strength between the calculated values of the Q-Test and EQ‑Score indicators. In the analyzed research sample, the average values of the Q-Test indicators were generally higher than the average values of the EQ‑Score indicators and were characterized by a greater degree of dispersion. The EQ‑Score is statistically significantly correlated with the discretionary accruals separated using the Jones and Kasznik models, which indicates its potential for predicting the earnings management phenomenon. Originality / value / implications / recommendations – The study is the first example of empirical verification of the usefulness of the Q-Test and EQ‑Score models in assessing the quality of the financial results of public companies operating on the Polish capital market. 2023-01-01T00:00:00Z http://hdl.handle.net/11320/15032 Tytuł: Analysis of Poland’s energy security in comparison with the other European Union countries with the use of selected economic indicators of energy security Autorzy: Braun, Jan Abstrakt: Purpose – The aim of the article is to analyze the level of Poland’s energy security in comparison with the other European Union countries. Research method – The study was based on an index analysis with the use of selected economic indicators of the level of energy security. Results – The highest level of energy security, taking into account selected indicators, occurs in countries such as Sweden, Finland, and Estonia, and the lowest in Malta, Belgium, and Luxembourg. As regards Poland, it is characterized by a high degree of import independence, which may indicate a high level of energy security. Poland has also a higher share of RES in final energy consumption than the EU average. However, when analyzing the energy intensity of the economy, it should be noted that Poland has one of the highest levels in this respect. Originality / value / implications / recommendations – The literature on the subject is dominated by descriptions and characteristics of various methods of assessing the state of energy security of the country (including quantitative methods). At the same time, there is a noticeable lack of analysis of the level of energy security in Poland with the use of economic indicators. The research undertaken in the article thus deepens the analyses carried out so far and will be the basis for further considerations on the economic aspect of Poland’s energy security. 2023-01-01T00:00:00Z http://hdl.handle.net/11320/15030 Tytuł: Sustainable energy policy with an environmental dimension – towards decarbonization Autorzy: Chojnacka, Katarzyna J. Abstrakt: Purpose – The article poses a research question: Is decarbonization an alternative or a necessity? In view of the current problems with coal supplies on the one hand, and the need to take care of the environment on the other, the question posed takes on a deeper meaning. Particularly when sustainable management of natural resources and broad energy policies appear in the background. Therefore, the research hypothesis is: “decarbonization, as one of the recently imposed trends, is indicated from the point of view of sustainable management of natural resources as part of the energy policy and and as a desirable solution in order to to take care of the environment and current problems with coal supplies”. Research method – The article uses several research methods: literature studies, secondary data analysis, analysis of figures in the economic aspect or elements of comparatism. Results – The analysis shows that decarbonization is desirable (it is supported by economic and environmental considerations). Moreover, it is a necessity and follows from the adopted national energy strategy, which is influenced by the EU’s climate and energy policy, based on the pursuit of climate neutrality of the EU by 2050. Originality / value / implications / recommendations – The presented point of view, supported by a preliminary analysis of available statistical data, can be considered as the author’s opinion leading to more in-depth analyses based on more and more recent data in the future. In view of the above, the article is a voice in the discussion on the role and importance of energy policy, in the context of the concept of sustainable development, with a particular focus on one of the components of the European Green Deal. The included commentary on decarbonization, treated as one of the recently imposed trends, was intended to stimulate the reader’s thoughts and their own assessment of the changes taking place and the challenges that go along with them. The text was developed as part of the research project: SUPB.RN.21.109, Id: 538. 2023-01-01T00:00:00Z