scholarly journals New trends in the corporate achievement reporting system

2019 ◽  
Vol 191 (1) ◽  
pp. 135-148
Author(s):  
Ryszard Kaminski

Nowadays, a characteristic phenomenon is the deepening of mutual integration between enterprises and their economic, social and environmental environment. It caused a change in thinking about the way enterprises communicate with external entities. The need has arisen for a new approach to the shape and range of the company’s reporting system. The answer covering this challenge is to extend the material scope of the company’s statements to non-financial information and the concept of mutual recognition of financial and non-financial information in one integrated report. These new trends in the system of reporting achievements by enterprises have been reflected in obligatory provisions and optional standards, both domestic and international. The purpose of this study is to discuss and evaluate those regulations. To attain that objective, the most critical challenges faced by the enterprise reporting system have been presented first. The findings confirmed that reporting of non-financial problems introduces to the reporting system a different perspective on the perception of the enterprise, which may be a source of additional benefits for both the enterprise itself and the addressees of the reports. Another conclusion that has been made in the course of deliberations is the statement that a useful concept of disclosing non-financial information is to integrate them with financial information in one coherent report. Furthermore, it has been shown that the principles of preparing the combined report and its thematic content meet the requirements set by the new EU and Polish legal regulations for the business reporting system

2015 ◽  
Vol 2 (1) ◽  
pp. 40
Author(s):  
Ryszard Kamiński

The characteristic feature of today’s business communication is an interaction between enterprises and their external economic and social environment, which in turn demands from enterprises to develop a new approach to the scope and form of business reporting system. Activities in this area are taken in the European Union. They were intensified after the emergence of the economic crisis in 2007. In the European Union adopted new regulations on corporate reporting. Their goal was to increase business transparency and as a result - increase the efficiency of the economy. This article aims to present the new system of financial and non-financial reporting in European Union and to evaluate these systems, focusing in particular, on the recent developments that have occurred in consequence of the changing conditions and operating environment of undertakings.


2020 ◽  
Vol 2 (2) ◽  
pp. 128-143
Author(s):  
Tedi Budiman

Financial information system is an information system that provides information to individuals or groups of people, both inside and outside the company that contains financial problems and information about the flow of money for users in the company. Financial information systems are used to solve financial problems in a company, by meeting three financial principles: fast, safe, and inexpensive.Quick principle, the intention is that financial information systems must be able to provide the required data on time and can meet the needs. The Safe Principle means that the financial information system must be prepared with consideration of internal controls so that company assets are maintained. The Principle of Inexpensive, the intention is that the cost of implementing a financial information system must be reduced so that it is relatively inexpensive.Therefore we need technology media that can solve financial problems, and produce financial information to related parties quickly, safely and cheaply. One example of developing information technology today is computer technology and internet. Starting from financial problems and technological advances, the authors make a website-based financial management application to facilitate the parties that perform financial management and supervision.Method of development application program is used Waterfall method, with the following stages: Software Requirement Analysis, Software Design, Program Code Making, Testing, Support, Maintenance.


2016 ◽  
Vol 17 (1) ◽  
pp. 3-27
Author(s):  
Jason Rydberg ◽  
Rebecca Stone ◽  
Edmund F. McGarrell

A public health approach to violence prevention involves the empirical identification of groups and communities at the highest risk for violence to inform targeted interventions. We demonstrate the utility of complete incident-level crime data toward this end. Data for 32,056 unique incidents involving homicide, aggravated assault, and robbery were extracted from the 2013 Michigan Incident Crime Reporting system, a statewide National Incident-Based Reporting System (NIBRS) data system. Differential victimization rates were calculated across demographic subgroups and jurisdictions to identify patterns in risk. Two-stage least squares regression models were estimated to examine correlates of variation in excess risk. Analyses identified young Black males and females at relatively high risk for violent victimization, and that this risk was amplified within cities with disproportionately high crime rates. Multivariate models suggested concentrated disadvantage as the most stable correlate of variation in excess risk across Michigan cities and towns. The results highlight the importance of expanding NIBRS adoption and the deployment of focused interventions involving both short-term enforcement and long-term social reinvestment.


Sensors ◽  
2021 ◽  
Vol 21 (14) ◽  
pp. 4901
Author(s):  
Lucjan Setlak ◽  
Rafał Kowalik

Sometimes, it is impossible to conduct tests with the use of the GNSS system, or the obtained results of the measurements made differ significantly from the predicted accuracy. The most common cause of the problems (external factors, faulty results) are interference disturbances from other radio telecommunication systems. The subject of this paper is to conduct research, the essence of which is an in-depth analysis in the field of elimination of LTE interference signals of the GNSS receiver, that is based on the developed effective methods on counteracting the phenomenon of interference signals coming from this system and transmitted on the same frequency. Interference signals are signals transmitted in the GNSS operating band, and unwanted signals may cause incorrect processing of the information provided to the end-user about his position, speed, and current time. This article presents methods of identifying and detecting interference signals, with particular emphasis on methods based on spatial processing of signals transmitted by the LTE system. A comparative analysis of the methods of detecting an unwanted signal was made in terms of their effectiveness and complexity of their implementation. Moreover, the concept of a new comprehensive anti-interference solution was proposed. It includes, among others, information on the various stages of GNSS signal processing in the proposed system, in relation to the algorithms used in traditional GNSS receivers. The final part of the article presents the obtained research results and the resulting significant observations and practical conclusions.


1997 ◽  
Vol 35 (1-4) ◽  
pp. 113-116 ◽  
Author(s):  
T. Ishii ◽  
H. Nozawa ◽  
T. Tamamura

2011 ◽  
Vol 5 (S2) ◽  
pp. 449-452 ◽  
Author(s):  
Shaher Duchi ◽  
Elka Touitou ◽  
Lorenzo Pradella ◽  
Francesco Marchini ◽  
Denize Ainbinder

Sign in / Sign up

Export Citation Format

Share Document