bluuebunny/crossref_metadata_2025 huggingface dataset:
De HRM Cockpit voor een duurzame organisatie
Authors: Vanderstraeten Alex , van Oss Victoria
Published: September 2019

HRM is de voorbije decennia geëvolueerd van administratief naar een strategisch HRM. Sinds kort wordt in de strategische HRM literatuur aandacht geschonken aan duurzaam HRM, waarbij een balans wordt gezocht tussen de drie P's van de "Triple Bottom Line" (Profit, Planet en People)
(Elkington, 1997). Duurzaam HRM legt naast de zorg om onze planeet (Planet) en het behalen van financiële en niet financiële doelstellingen (Profit) de nadruk op het welzijn van de medewerkers (People). Op basis van deze ontwikkelingen hebben we een duurzame HRM Cockpit ontwikkeld
als antwoord op de vraag naar 'best practices' om de kloof tussen theorie en praktijk te verkleinen. Dit artikel geeft een inzicht in de opbouw en het gebruik van een methodologie (de HRM Cockpit) om op een geïntegreerde manier een duurzame HRM strategie uit te bouwen in een organisatie.
Op basis van continue testing en uitwerking van de HRM Cockpit hebben we vorm gegeven aan een door de praktijk gevalideerd instrument. Aan de hand van een praktische case illustreren we de werking van de HRM Cockpit, om daarna op basis van feedback van organisaties het voordeel van dit instrument
weer te geven. Zo werd onder meer het continu opvolgen en meten van kritische impactfactoren (drijvers), de stap-voor-stap aanpak, de visuele representatie en het leren denken in impact als belangrijke voordelen aangeduid.
No nitrogen fixation in the Bay of Bengal?
Authors: Löscher Carolin R. , Mohr Wiebke , Bange Hermann W. , Canfield Donald E.
Published: September 2019

Abstract. The Bay of Bengal (BoB) has long stood as a biogeochemical enigma with subsurface waters containing extremely low, but persistent, concentrations of oxygen in the nanomolar range which – for some, yet unconstrained reason – are prevented from becoming anoxic. One reason for this may be the low productivity of the BoB waters due to nutrient limitation, and the resulting lack of respiration of organic material at intermediate waters. Thus, the parameters determining primary production are key to understanding what prevents the BoB from developing anoxia. Primary productivity in the sunlit surface layers of tropical oceans is mostly limited by the supply of reactive nitrogen through upwelling, riverine flux, atmospheric deposition, and biological dinitrogen (N2) fixation. In the BoB, a stable stratification limits nutrient supply via upwelling in the open waters, and riverine or atmospheric fluxes have been shown to support only less than one quarter of the nitrogen for primary production. This leaves a large uncertainty for most of the BoB's nitrogen input, suggesting a potential role of N2 fixation in those waters. Here, we present a survey of N2 fixation and carbon fixation in the BoB during the winter monsoon season. We detected a community of N2 fixers comparable to other OMZ regions, with only a few cyanobacterial clades and a broad diversity of non-phototrophic N2 fixers present throughout the water column (samples collected between 10 m and 560 m water depth). While similar communities of N2 fixers were shown to actively fix N2 in other OMZs, N2 fixation rates were below the detection limit in our samples covering the water column between the deep chlorophyll maximum and the OMZ. Consistent with this, no N2 fixation signal was visible in δ15N signatures. We suggest that the absence of N2 fixation may be a consequence of a micronutrient limitation or of an O2 sensitivity of the OMZ diazotrophs in the BoB. To explore how the onset of N2 fixation by cyanobacteria compared to non-phototrophic N2 fixers would impact on OMZ O2 concentrations, a simple model exercise was carried out. We observed that both, photic zone-based and OMZ-based N2 fixation are very sensitive to even minimal changes in water column stratification, with stronger mixing increasing organic matter production and export, which would exhaust remaining O2 traces in the BoB.
Constitutionnalisme et royalisme : la transposition du modèle politique britannique et la diffusion de la propagande impériale en Amérique du Nord britannique (c. 1783-1815)
Authors: Lemer-Fleury Alice
Published: September 2019

Dans le contexte post Révolution américaine, cet article s'intéresse à la diffusion du concept de liberté moderne (prônant les valeurs du constitutionnalisme britannique, de propriété, et d’accumulation des richesses) et des doctrines conservatrices et royalistes entre la Grande-Bretagne et ses colonies canadiennes. Avec l’arrivée massive des Loyalistes, qui fuyaient la Révolution et le républicanisme américain, le gouvernement britannique accepta de réformer le mode de gouvernance de la province de Québec et d’y établir des institutions inspirées de la Grande-Bretagne, en dotant notamment le Haut et le Bas-Canada d’assemblées représentatives. A travers l’étude des débats sur la réforme constitutionnelle de 1791, montre comment les idéaux de la liberté anglaise et du constitutionnalisme britannique se sont répondus dans les demandes de réformes des colons en Amérique du Nord et dans le débat métropolitain sur les colonies canadiennes. Alors que la transposition du modèle politique britannique, bien que tronqué, à travers l’Acte du Canada permit à la Grande-Bretagne d’assurer qu’elle propageait les principes libéraux de son « heureuse constitution » outre-Atlantique, l’analyse des échanges entre les officiels coloniaux et le Secrétariat d’Etat chargé des colonies montrera comment la métropole diffusa sa propagande « libérale » et royaliste dans les provinces canadiennes. Néanmoins, la transposition, même limitée, des idées métropolitaines en matière de constitutionnalisme devait amener son lot de confrontations. Ainsi, on étudiera comment, dès les années 1800, la diffusion du parlementarisme britannique permit aux colons, et notamment aux francophones du Bas-Canada, de s’approprier un cadre idéologique qui allait leur permettre de remettre en question l’autoritarisme des institutions coloniales et mener, à terme, aux rebellions des décennies suivantes.
Economic Losses’ Estimation of carcass and Organ Condemnations From Slaughter Cattle in Thailand, Pará State, Brazilian Amazon
Authors: Noronha Gerlane Nunes , Santos Marcos Antônio Souza dos , Pereira Washington Luiz Assunção , Casseb Alexandre Do Rosário , Bezerra Andréia Santana , Lourenço Júnior José De Brito
Published: September 2019

The article identifies the main pathologies found and estimates the economic losses generated in a slaughterhouse in the Thailand municipality, Pará, during the period from March 2010 to October 2014. 55,169 animals were slaughtered, with total economic losses of R$ 1,221,035.90 and ischemia was the most frequent lesion (41.86%). The most frequent condemnation organs were lungs (48.75%), kidneys (41.66%) and liver (3.61%), which produced economic loss of R$ 76,405.65 (6.26%). Tuberculosis was the main cause of carcass condemnation, responsible for R$ 872,783.64 of economic losses. The bovine tuberculosis control can begin in production, with examinations on the farm to slaughter lines, with careful carcass inspection, as advocated by the National Program for the Control and Eradication of Animal Brucellosis and Tuberculosis (PNCEBT), which increases disease control and minimizes condemnations and economic losses at slaughter.
Physician versus non-physician CEOs: The effect of a leader’s professional background on the quality of hospital management and health care
Authors: Gupta Amol
Published: September 2019

Since 1935, the number of hospitals managed by chief executive officers (CEOs) who are also physicians has decreased by 90%. Today, only 5% of hospitals in the United States are run by CEOs with a medical degree. However, higher ranked hospitals are more commonly run by CEOs with physician backgrounds. Additionally, overall quality scores in physician-run hospitals were 25% higher than those run by non-physicians. It is not clear whether this association between physician management and a higher quality of hospital management and health care results from the CEO’s professional (medical) background. Considering this, the following editorial discusses what characteristics of physicians and non-physicians may influence their capacity to lead a hospital and how that may impact the quality of management and health care within a hospital. Ultimately, this article aims to further the debate over physician versus. non-physician leadership, building a foundation for further research that may determine the characteristics of a CEO that are essential to guiding positive change in their hospital, refocusing health care back to its original intention: patient care.
Structure-borne Noise at PWM Excitation using an Extended Field Reconstruction Method and Modal Decomposition
Authors: Luznar Janez , Slavič Janko , Boltežar Miha
Published: September 2019

Pulse-Width Modulation (PWM) represents a carrier-frequency-dependent structural excitation. The PWM’s excitation harmonics are also reflected in the air gap’s electromagnetic forces, the vibration response and the resulting structure-borne noise. The last of these can be numerically predicted with a multiphysics finite-element-analysis (FEA) containing electronic, electromagnetic, mechanical and acoustic field problems. The multiphysics FEA are precise, but computationally inefficient and consequently inadequate for parametric studies. This paper introduces a method for a fast structure-borne noise prediction at PWM excitation. The presented approach contains the Extended Field Reconstruction Method (EFRM) to handle the magnetic saturation and slotting effects in magnetics, and the modal decomposition to couple the electromagnetic and mechanical domains. Finally, the structure-borne sound power level is calculated via the vibration-velocity response. Indeed, this approach demands a pre-calculation of the basis functions and modal parameters from the FEA, but afterwards the effect of the different PWM excitation cases can be evaluated in a few seconds. The proposed method can calculate the structure-borne noise at PWM excitation accurately and is more than 104 times faster than the conventional multiphysics FEA approach.
VALUE OF AGRICULTURAL EXTERNALITIES ON THE EXAMPLE OF AN AGRITOURISM FARM
Authors: Baum Rafał , Kozera-Kowalska Magdalena
Published: September 2019

EU agricultural and agrienvironmental policies design is to improve the provision of environmental public goods and positive externalities (or to reduce negative externalities). In turn, the comprehensive identification and analysis of agricultural external economies involve a need for developing a dedicated valuation methodology. The aim of the article is to review methods of valuation of farm agritourism and an attempt to evaluate the farm’s agrotourism value (based on a case study). Considerations were based on a study of scientific literature and own research. The study focuses on presenting valuation methods for external economies, and proposes a methodology for the valuation of some illustrative positive externalities of agricultural production and of natural environmental resources regarded as public goods. The novelty of the analysis concerns its approach - a transition from theoretical considerations to the operationalization of the problem – the article presents a sample of valuation of the agri-tourism value of a farm, defined as the value of a specific location resulting from the natural beauty of the landscape and leisure services produced by environmental assets. Research (surveys among tourists) was carried out in the selected farm located, in a small village by the Baltic Sea, on the outskirts of a National Park. Analysis of the results indicate that landscape features associated with agricultural activities positively influence the demand for rural tourism. The value estimated by the Travel Cost Method (TCM) amounted to PLN 3,767,325 (approx. EUR 876 thousand). The amount shows the importance of externalities generated by the farm.
THE FINANCIAL SITUATION AT A MUNICIPAL GOVERNMENT LEVEL VS. STANDARDS OF LIVING OF THE POPULATION IN THE WIELKOPOLSKIE VOIVODSHIP: A SPATIAL ANALYSIS
Authors: Malinowski Mariusz
Published: September 2019

The purpose of this paper is to identify the (spatial) relationships between the standards of living of the population and the financial capacity of municipalities, with particular focus on rural areas, based on 2017 data. The survey covered all of the 226 municipalities of the Wielkopolskie voivodship. As a result of the multidimensionality of economic categories covered by the analysis, this study used the TOPSIS method to assess the standards of living of the population and the financial capacity of municipalities. An analysis of spatial autocorrelation between the synthetic indicators was carried out based on Moran’s I statistics (local and global) to identify the clusters of municipalities reporting a similar level of aspects covered by this study. A spatial regression analysis was carried out to assess the strength of spatial relationships between the synthetic indicators of the standards of living and the financial capacity of municipalities. A strong correlation exists between the synthetic indicators. Moreover, both the indicator of the standards of living in the municipalities considered and the indicator of the municipalities’ financial capacity demonstrate a statistically significant spatial autocorrelation. The spatial autocorrelation model developed in this study takes account of the mean error in neighbouring locations to better explain the dependencies between these aspects than a traditional least-squares model.
PRACTICAL AND FINANCIAL ASPECTS OF CONCLUDING HARVEST HELP CONTRACTS BY FARMERS
Authors: Puślecki Damian
Published: September 2019

The purpose of this paper is to identify the practical and financial issues that may arise from the application of the recently introduced provisions regulating a new type of contract - the harvest help contract. It can be concluded between a farmer and a farm worker providing help in agricultural activities during seasonal work. Attention was paid to new statutory definitions, with particular reference to the concept of a farm worker. The basic elements of the contract, the rights and obligations of the parties, including the financial duties imposed on the farmer regarding the performance of the contract and the obligation to insure the worker at KRUS were presented. The analyzed regulation raises many doubts, especially when determining the worker’s status. A farm worker may be a person providing help only to statutory limited specific harvest crops. Insurance protection is available only to some persons performing some specific activities and is limited to accident and health insurance only. It generates high costs for farmers who conclude short-term contracts with workers. The contract does not give the assistants any guarantee of minimum wage protection. This could lead to the risk of economic exploitation of assistants in the future.
IMPLEMENTATION OF REGIONAL POLICY IN RURAL AREAS ON THE EXAMPLE OF VILLAGE RENEWAL IN LOWER SILESIA COMPETITION
Authors: Kutkowska Barbara , Mańkowska Dominika , Kalisz David
Published: September 2019

The aim of the research is to assess the targeting of financial resources granted by the Lower Silesia province self-government as part of Village Renewal in a Lower Silesia competition based on types and categories of projects implemented in 2008-2018. A properly directed management of local communities can have a positive impact on the development of the entire region. Not only do large EU funds have a real impact on improving the quality of life of rural residents, through cooperation initiatives, but small grants financed from the funds of province self-governments also do. An example is the Village Renewal programme – the longest-running regional programme for activating local communities. Activities in the field of village renewal implemented in Lower Silesia since 2008 indicate the dynamic progress of social participation. The analysis of projects co-financed from the province self-government proved that they were mainly directed at supporting the development of socio-cultural infrastructure as well as sports and recreation and leisure infrastructure. The experience of the self-government of the Lower Silesia province shows that external intervention in local systems through targeted regional projects opens new possibilities for shaping the socio-economic policy of rural areas.
Development of management accounting in the light of scientific achievements
of the Wroclaw school of accounting studies
Authors: Nowak Edward
Published: September 2019

The main purpose of the paper was to present the scientific input and achievements of the Wroclaw
school of accounting studies at Wroclaw University of Economics in the area of management accounting
development in Poland in the post-war period, early in the history of the University. Conclusions presented
in this paper are formulated on the basis of literature studies conducted by the author, with a special
focus on the wealth of information published by the leading representatives of the Wroclaw centre, particularly
in the area of management accounting. The paper offers insight into the work of the most prominent
figures of the Wroclaw school and their roles in the initiation and evolution of the management
accounting science in Poland. Analyses suggest that many of the scientific observations reported by the
centre, both in the form of articles and non-serial printed publications, were consistent with the leading
academic modes of approach to management accounting, not only in Poland, but also in the international
dimension. Important publications in management accounting can be found in the scientific output of many researchers and academics of the Wroclaw school of accounting studies, with the most prominent figures rightly considered as precursors and pioneers of management accounting in Poland. In addition, the study provides evidence to confirm strong associations linking the evolution of management accounting studies at the Wroclaw centre with the current socio-economic transformations and turbulent conditions of economic operation observed in the post-war period.
Accounting in municipal sector entities - current status and prospect of changes
Authors: SADOWSKA BEATA
Published: September 2019

The turbulent environment, the ongoing civilization changes and the increasing complexity of network
connections in the economy force the entities of the municipal sector to change the way of thinking,
identifying activities, measuring and valuing achievements, and to take into account not only the economic
aspects but also the social and ecological dimensions. According to the observations, the municipal
sector is characterized by some peculiarities, such as the multiplicity of stakeholders and their conflicting
interests and requirements, great number and diversity of municipal entities, multiple management levels
and different management styles (democratic, authoritarian), diversity of tasks, and legal and economic
barriers. The presence of these phenomena leads to disturbances in business operations of municipal
entities and hinders the process of identifying, measuring and communicating the objectives of their activity by the accounting system. This study is an attempt to identify these phenomena. In addition, it is also an attempt to answer the research questions: 1) What financial and management accounting instruments are used by municipal economy entities to generate information on the implementation of economic, social and environmental objectives? 2) What changes should be made to the accounting system of municipal economy entities? The research methods and techniques used in the study include: induction and deduction, analysis and synthesis, critical analysis of national and foreign literature on the subject, and comparative analysis.
Statutory auditors’ self-perception and their perception of audited companies and accountants. Behavioral research with the use of metaphors
Authors: Nowak Marta
Published: September 2019

The study investigates the self-perception of statutory auditors and their perception of accountants, the relationship between accountants and statutory auditors, and the perception of audited companies. The research presented in the paper has a behavioral character. The methods and subject are both derived from psychology, social sciences, and linguistic and cognitive sciences. The research takes a qualitative approach. It uses projection, metaphors, and narrative analysis. The findings show that accountants are perceived by statutory auditors mainly in the context of their hard work, the necessity to constantly learn, that they are cunning and used by other workers, and that they are underestimated by their superiors. Auditors characterize themselves as clever, hard-working, face problems of unstable and unclear regulations, and that they oppose an audited company’s owners. Auditors have an organic, mechanistic, and systemic view of companies, perceiving them mostly in the context of different parts (organizational units) that work together.
IMPACT OF STOCK MANAGEMENT ON THE PROFITABILITY OF MILK PROCESSING COMPANIES
Authors: Gołaś Zbigniew
Published: September 2019

This paper analyzes the relationships between the productivity of stocks and the return on assets of milk processing companies. Productivity of stocks was measured as the Days Sales of Inventory (DSI) for materials, intermediate products, work-in-progress, finished products and commodities, and as the DSI for total stocks. The study was based on corporate micro-data from 2007–2016 retrieved from the EMIS database. Based on panel regression models, it was concluded that an improvement in stock management efficiency, measured with the Days Sales of Inventory, is positively correlated to the return on assets of milk processing companies. Although it was considerably shorter in the milk sector than in the entire food industry throughout the study period, it grew longer each year. This evolution means a deterioration in the efficiency of stock management of finished products which, in the long run, may adversely affect the financial performance of milk producers. The parameters of the estimated regression models clearly confirm it is reasonable to reduce DSIs.
MARKET VALUATION OF GRADUATES WITH AGRICULTURAL DEGREES IN POLAND
Authors: Pietrzak Piotr , Khovrak Inna
Published: September 2019

This paper is an analysis of the salary levels in a group of people who graduated, in 2014, from Polish higher-education institutions with agricultural degrees, i.e. degrees in agriculture, horticulture, forestry, veterinary science, zootechnics and fishery. This analysis is based on data from reports published as part of the Polish National System for Monitoring the Situation of Polish University Graduates. In a group of 1,953 graduates with agricultural degrees, the average gross salary in the fourth year after graduation amounted to PLN 3,416.85. This shows that the salary paid to such graduates after four years of work was lower than the average salary in Poland for all working year-2014 graduates with second-cycle degrees (PLN 3,765.30) and long-cycle master-level degrees (PLN 4,209.21). Moreover, the data shows that the highest average pay in the fourth year after graduation is earned by graduates with forestry degrees. It is worth noting that the results of the study are relative in nature. If other degrees, such as biotechnology, food technology or human nutrition, were included in the analysis, the classification would probably be different. This paper is by no means an exhaustive explanation of the topic and, given the limitations mentioned above, should be regarded as a contribution to further analyses.
TRADE IN POLISH BEEF WITH MUSLIM COUNTRIES IN THE CONTEXT OF THE BAN ON RITUAL SLAUGHTER
Authors: Szymczak Jagoda , Sadowski Arkadiusz
Published: September 2019

The purpose of this paper is to identify the changes in beef trade between Poland and selected Muslim countries in the context of the ban on ritual slaughter. The economic consequences of the ban were discussed. Data from the UN Comtrade Database and FAOSTAT were used as a basis for analyzing the importance of international trade in beef and of beef production and consumption in Poland, Turkey and Bosnia and Herzegovina in the context of the Polish Ritual Slaughter Act. This research found that the ban provided for in the Act had an adverse effect on Poland’s market position as a beef exporter to Turkey and, on the other hand, made suppliers reconsider their market behavior, as reflected by beef exports to Bosnia and Herzegovina and re-exports to Turkey. Another conclusion from this research is that the ethical motivation behind the ban on ritual slaughter failed to produce expected results.
TRUCK DRIVER DECISIONS IN PERISHABLE CARGO TRANSPORT: THE CASE OF AGRICULTURAL AND FOOD TRADE IN EAST AFRICA
Authors: Moturi Walter , Florkowski Wojciech
Published: September 2019

he Northern Corridor (NC) is the main route connecting the land-locked countries of East Africa with the port of Mombasa and is heavily used for shipping goods, including perishable cargo. This paper examines how factors pertaining to truck features, job conditions, and truck driver characteristics influence the decision to accept perishable cargo and the size of an accepted perishable product shipment. The decision equation and the volume shipped equation are estimated using survey data collected from truck drivers interviewed at the border crossing between Uganda and Kenya in September and October 2018. Results show that independent truck drivers and drivers who are Kenyan citizens are more likely to accept perishable cargo and ship larger volumes than drivers working for trucking companies. The opposite influence is associated with drivers operating at set schedules and in response to the increasing truck age, possibly due to the risk of malfunction during a trip.
SUPPORTING ECONOMIC DEVELOPMENT IN RURAL AREAS UNDER THE FRAMEWORK OF LOCAL DEVELOPMENT STRATEGIES
Authors: Zasadzki Paweł
Published: September 2019

Social and economic growth relies on the presence of prosperous companies. There are many factors that define the level of entrepreneurship, for example opportunities to undertake cooperation and create networks of companies, or the quality of social capital. The key role is played by actions implemented to strengthen the economic and social activity of local communities. This can be facilitated by one of the sub-measures of the EU programme LEADER, namely “Sub-measure 19.2. Implementation of operations within the strategies for community-led local development”. The main aim of this study has been to diagnose and assess this support in rural areas of the Province of Warmia and Mazury. Secondary data were analyzed with both desk research and statistical methods. The funds allocated under the mentioned sub-measure (482 contracts) enabled beneficiaries to start and develop their own companies in rural areas (261 agreements reached approximately PLN 30 million). Some funds were also spent on improving the situation with regard to the identified weaknesses of this region e.g. weak consistency communication, low level of cooperation and social capital. The implementation of operations under Sub-measure 19.2 should result in the alleviation of weaknesses identified for the province and the stimulation of socio-economic development of the voivodship.
REGIONAL DIVERSIFICATION OF THE INTENSITY OF IMPLEMENTATION OF SELECTED RDP 2014-2020 MEASURES AGAINST BACKGROUND ENVIRONMENTAL
AND ORGANIZATIONAL CONDITIONS
Authors: Matyka Mariusz
Published: September 2019

The aim of the paper is to determine regional differentiation in the implementation of selected RDP measures 2014-2020 in the context of different natural and organizational conditions. After EU accession, Polish agricultural producers gained access to a large European market and European funds supporting agriculture and rural development. The Common Agricultural Policy (CAP), structural funds and other EU instruments have strengthened the increasingly multifaceted view of rural development. The material for analysis was data of the Agency for the Restructuring and Modernization of Agriculture (ARMA) and the Central Statistical Office (GUS). Analysis showed that the implementation of main environmental activities under the RDP 2014-2020 is, to a large extent, regionally differentiated. In relation to Less Favorited Areas, this is mainly due to natural criteria adopted for their delimitation. On the other hand, the intensity of implementation of Agri-Environmental/Agri-Environmental and Climate Measure (AE/AECM) and Organic Farming (OF) is directly correlated with average farm size. A common feature for voivodships with a larger share of AE/AECM and OF is a smaller simplification of crop rotation confirmed by a negative correlation with the share of cereal in the sown area. On this basis, it can be stated that the environmental activities of the RDP 2014-2020 implement the set goals.
OWN REVENUE POTENTIAL AND THE TAX POLICY OF COMMUNES ON THE EXAMPLE OF COMMUNES OF THE MAŁOPOLSKIE PROVINCE
Authors: Satoła Łukasz
Published: September 2019

The aim of the article was to indicate the importance of the category of own revenue potential and diagnose its level and changes in various economic conditions. The importance of revenue from property tax in shaping the revenue potential of communes was also assessed. The subject of the study were basic categories of commune revenue. The estimation of the average level of analysed features, their differentiation and changes in the analysed period was made with the use of descriptive statistical methods, such as location, variability and dynamic measurements. In the analyses measures of central tendency such as: arithmetic mean, median, standard deviation, quartiles and the correlation coefficient were used. Own revenue potential constitutes a stable source of revenue for commune budgets and is most resistant to economic changes. Property tax revenue plays an important, albeit decreasing role in own revenue potential. Research has shown that together with an increase of fiscalism in the scope of this tax, the value of stable sources of income of communes also increases, which boosts financial independence. At the same time, communes with a high level of per capita income potential applied a higher level of property taxation, especially on buildings related to business activities.
EMPLOYMENT OF FOREIGNERS IN AGRICULTURE IN POLAND
Authors: Radlińska Kamila
Published: September 2019

This paper aims at the assessment of the status and conditions of employment of foreigners in agriculture, in Poland, in the years 2010-2018. The analysis concerns assessing how the level of employment of foreigners in agriculture has been changing and what considerations determined the direction of such changes. For some years now the employment of foreigners in Poland has lost its marginal nature and is permanently integrated into some industries, mainly Polish agriculture. Agriculture absorbs a significant number of foreigners. Reasons for this phenomenon may be found in formal conditions for obtaining work permits by foreigners, social and economic conditions of agriculture and features of immigrants. The research covers the economic and social conditions for agriculture in Poland. Empirical analysis encompasses reports and data of the Ministry of Labour, Family and Social Affairs concerning the number and structure of granted work permits for foreigners, declarations of intention to commission work to foreigners, as well as data of the Centre of Migration Research of Warsaw University. Results of analysis show that the number of employed foreigners was significant in Polish agriculture in the years 2010-2018. Simplification of foreigner employment procedures in the migration policy was assigned to the agricultural industry. Initially, procedures facilitating employment in agriculture should be assessed positively. By 2014, the participation of foreigners employed in agriculture was increasing on a year-to-year basis. It resulted from economic and social conditions for Polish agriculture and personal features of immigrants. After 2014, the participation of employment in agriculture regularly decreased.
DETERMINANTS OF FAMILY FARM INCOME DEPENDING ON FARM SIZE
Authors: Ryś-Jurek Roma
Published: September 2019

The aim of article is to present the key economic determinants of family farm income. The data from the Farm Accountancy Data Network (FADN) are used. These data include basic information about the situation of ca 1900 production types according to economic size in the EU in the years 2004-2017. Moreover, an attempt is made to use the panel models to evaluate the economic determinants of family farm income. The Gretl programme is used to evaluate fixed effect models, allowing to choose seven statistically significant variables among a potential twenty-two economic determinants of family farm income. Next, estimation of models depending on the farm size is made. These economic determinants are: utilised agricultural area, share of crop and livestock production in total production, subsidies per farm, net investment per hectare, cash flow per hectare and input calculated per hectare. The impact of variables varies according to the economic size of a farm, but all the models include two variables: cash flow per ha and subsidies. Therefore, these are the most significant economic determinants of family farm income in the EU, regardless of the economic size of agricultural farm.
ORGANIZATION OF SUPPLY CHAINS IN THE FRUIT SECTOR IN POLAND
Authors: Klepacki Bogdan
Published: September 2019

The aim of the study was to recognize the supply chains used in the marketing of fruit and their products, as well as the trends of changes in this sector. The object of the research was fruit production in the world and Poland. The study presents a diagram of the supply chain in agribusiness. A method of graphic presentation of the flow of raw materials and fruit products from producers of raw materials and means of production for agriculture to the final consumer was also used. Trends of changes in the production of fruit and their preserves are presented. The research used literature on the subject, available mass statistics data and data prepared by the Institute of Economics, Agriculture and Food Economy – the National Research Institute. Based on the research, it was found that the fruit logistics chain includes thousands of farmers, many agri-food processing units, wholesale and retail food trade. It must be very flexible, constantly adapting to the challenges of a changing, globalizing market. In conditions of dispersed fruit production, success is determined by the efficiency of chain management combined with solidarity and mutual trust of all participants in the flow of goods, information and financial resources.
ECONOMIC AND SOCIAL FEATURES OF SMALL-SCALE FARMS IN POLAND AGAINST A BACKGROUND OF AVERAGE RESULTS FOR AGRICULTURE
Authors: Stępień Sebastian , Muntean Andreea
Published: September 2019

The purpose of the paper is to determine the economic and social features of small-scale farms in Poland in light of the results for agriculture or the countryside, in general. Small-scale farms form an integral part of Polish agriculture. Thanks to the multifunctional role they play in rural areas, their functioning is crucial for the future of agribusiness, due to the growing expectations of society regarding traditional methods of food production, targeting agricultural policy to maintain the vitality of such entities, as well as limited possibilities of working outside agriculture. That is why, in the public debate, an opinion about the need for greater support of this group of farms takes place more and more often. Their closer familiarization will help direct the support in a more appropriate way. Basic characteristics of the surveyed entities, production and income data as well as conditions defining the standard of living are presented. The work uses the results of own surveys and data of the Central Statistical Office. A descriptive approach with elements of inductive reasoning, meta-analysis based on data from questionnaire surveys and comparative analysis were used. The data shows that surveyed small-scale farms achieve less favorable production and income results, have a lower production scale and are less specialized. Although the living conditions are similar to those of households in urban areas, and even better than among rural households, the assessment of the material situation of such farms is worse. This suggests that the assessment depends on the current income situation, rather than on the long-term standard of living.
Avoiding creative accounting: corporate governance and leadership skills
Authors: Brauweiler Hans-Christian , Yerimpasheva Aida , Balgabayeva Zarema
Published: September 2019

Avoiding creative accounting: corporate governance and leadership skills
The ethical judgments of Polish accounting students regarding earnings management
Authors: Cygańska Małgorzata , Artienwicz Nelli , Burchart Renata
Published: September 2019

The ethical judgments of Polish accounting students regarding earnings management
Opportunistic government behavior: How controlling approaches in public management can prevent it
Authors: Fedosov Victor , Paientko Tetiana
Published: September 2019

Opportunistic government behavior: How controlling approaches in public management can prevent it
Business partner vs. bean counter. Do the personality traits of accounting students meet contemporary business requirements?
Authors: Meier Jan-Hendrik , Esmatyar Walid , Sarpong Claudia
Published: September 2019

Business partner vs. bean counter. Do the personality traits of accounting students meet contemporary business requirements?
Behavioral aspects of auditing and the auditor’s decision-making as a key cognitive process in the case of fraud
Authors: Vassiljev Maria , Alver Lehte
Published: September 2019

Behavioral aspects of auditing and the auditor’s decision-making as a key cognitive process in the case of fraud
Validation of a QuEChERS-Based Method for the Estimation of Afidopyropen in Brinjal (Solanum Melongena L.) and Soil
Authors: Chawla Suchi , Gor Hetal N , Patel Hemlatta K , Upadhyay Payal P , Shah Paresh G
Published: September 2019

Background: Afidopyropen is a recently introduced insecticide that provides effective control of insect pests in vegetable crops, including brinjal. Field applications of this insecticide can often result in accumulation of residues in brinjal fruits, leaves, and soil at harvest, which might be a concern for food and environmental safety. This demands an appropriate method for analysis of the residues of this insecticide in these matrices to facilitate residue monitoring and safety compliance checks. Objective: The study aims to validate a quick, easy, cheap, effective, rugged, and safe (QuEChERS)-based method for estimation of afidopyropen in/on brinjal leaf, fruit, and soil by ultrahigh-performance liquid chromatograph-tandem mass spectrometer (LC-MS/MS). Methods: The brinjal fruit, leaf, and soil samples were extracted by an optimized QuEChERS workflow–based sample preparation method and analyzed by LC-MS/MS. Results: Linearity [with coefficient of determination (R2) >0.99] was obtained in calibration curves drawn from standards prepared in the matrix and neat solvent. Although negligible matrix effects were noted in fruit and soil, ion suppression was significant in the leaf matrix (71.6%). The recoveries were within the acceptable range of 70–120%, with relative SD ≤20%. In all cases, Horwitz ratio values were within the acceptable range of 0.3–1.3, indicating satisfactory repeatability. The LOQs were 0.004, 0.001, and 0.001 mg/kg for brinjal fruit, leaf, and soil, respectively. At the spiking concentrations of 0.01, 0.05, and 0.1 mg/kg, the estimated measurement uncertainty was <50% for all matrices. Conclusions: Because of its satisfactory precision and accuracy, the proposed method can be extended for estimation of afidopyropen in other vegetables for evaluating maximum residue limit compliance. Highlights: The study reports an optimized method for high-throughput residue analysis of afidopyropen in/on brinjal leaf, fruit, and soil. The accuracy, precision, selectivity, and sensitivity of the method comply with the regulatory requirements.
New species of deep-water Calcigorgia gorgonians (Anthozoa: Octocorallia) from the Sea of Okhotsk, with a re-diagnosis and a taxonomic review of the genus
Authors: Dautova Tatiana N.
Published: September 2019

This paper provides descriptions of two new species of Calcigorgia gorgonians collected from the Sea of Okhotsk between 1973 and 2008. The new species are Calcigorgia herba sp. nov. and С. lukini sp. nov., belonging to the deep-water coral fauna of the temperate Northern Pacific. The taxonomy structure of the genus is reviewed and a comparative table is provided for all known species of Calcigorgia. The following taxonomic changes are made: the diagnosis of the genus was corrected from that given in Matsumoto et al. (2019); synonymization of C. simushiri Dautova, 2018 with C. spiculifera Broch, 1935 and inclusion of additional specimens in C. japonica Dautova, 2007 (both performed by Matsumoto et al. 2019) are assumed erroneous. The finding of previously undescribed species emphasizes the need for further surveys, particularly in deeper waters, to improve knowledge of the Octocorallia fauna in Far East seas. The distribution of Calcigorgia (Octocorallia, Acanthogorgiidae) is reviewed and presented based on field and collection studies published since 1935 as well as miscellaneous data from previous literature.
Papel das áreas de conservação no bem-estar das comunidades locais: caso da Reserva Nacional de Niassa
Authors: Massuque Jonas Zefanais , Manjate Merlindo Jacinto , Matavel Custódio Efraim
Published: September 2019

Devido à insustentabilidade da exploração de recursos naturais na África, houve a introdução de alterações nas formas de gestão das áreas de conservação, e que trouxeram consigo um debate sobre o impacto social dos programas de conservação. Com o objetivo de analisar o papel da reserva Nacional do Niassa no bem-estar das comunidades locais, foi realizado um trabalho em dois postos administrativos da Reserva Nacional do Niassa, os postos administrativos de Mecula-Sede e Lugenda. Foram entrevistadas 136 pessoas dentre membros da comunidade, líderes locais e colaboradores da Reserva Nacional do Niassa e após as entrevistas os dados coletados foram submetidos a uma análise descritiva para obtenção de tabelas de percentagem, teste chi-quadrado de independência e à Regressão de Poisson para verificar a relação entre variáveis. Os resultados revelam maior participação dos homens nas atividades de maneio e conservação em relação às mulheres. Diferenças significativas foram encontradas na maneira como é são aproveitados os benefícios nos dois postos administrativos estudados. Maior parte dos benefícios da conservação são pouco perceptíveis para alguns dos membros da comunidade pois maiores beneficiados são os indivíduos detentores de poder dentro da comunidade.
Aesthetic Discrimination of Graph Layouts
Authors: Mchedlidze Tamara , Pak Alexey , Klammler Moritz
Published: September 2019

This paper addresses the following basic question: given two layouts of the same graph, which one is more aesthetically pleasing? We propose a neural network-based discriminator model trained on a labeled dataset that decides which of two layouts has a higher aesthetic quality. The feature vectors used as inputs to the model are based on known graph drawing quality metrics, classical statistics, information-theoretical quantities, and two-point statistics inspired by methods of condensed matter physics. The large corpus of layout pairs used for training and testing is constructed using force-directed drawing algorithms and the layouts that naturally stem from the process of graph generation. It is further extended using data augmentation techniques. Our model demonstrates a mean prediction accuracy of $97.58\%$, outperforming discriminators based on stress and on the linear combination of popular quality metrics by a margin of $2$ to $3\%$.

The present paper extends our contribution to the Proceedings of the 26th International Symposium on Graph Drawing and Network Visualization (GD 2018) and is based on a significantly larger dataset.
Videovigilancia colaborativa y redes sociales
Authors: Moll Joana
Published: September 2019

Este artículo explica el funcionamiento de una red de cámaras de video-vigilancia entre las fronteras de US y México. Este programa fue implantado por RedServants y se adoptó como una opción más eficiente y de bajo coste para controlar la frontera. El programa fue diseñado con la intención de permitir a los ciudadanos participar activamente en la lucha contra la inmigración y el crimen en la frontera.
Entrevista a Luthiers Drapaires
Authors: Vilà Irma
Published: September 2019

Luthiers Drapaires es un grupo de reciclaje creativo de desechos tecnológicos. Su trabajo es fruto de un proceso de investigación, reciclaje y re-utilización de desechos. Después de visitar y recoger aparatos y materiales en los puntos limpios, extraen los componentes electrónicos, mecánicos o constructivos que pueden ser útiles en la confección de instrumentos musicales, y comienzan un proceso de trabajo que incluye el prototipado electrónico, el diseño de sistemas mecánicos o la búsqueda acústica, y con un poco de ingenio pueden llegar a transformar los desechos en instrumentos y autómatas musicales.
How prolonged expression of Hunchback, a temporal transcription factor, re-wires locomotor circuits
Authors: Meng Julia L , Marshall Zarion D , Lobb-Rabe Meike , Heckscher Ellie S
Published: September 2019

How circuits assemble starting from stem cells is a fundamental question in developmental neurobiology. We test the hypothesis that, in neuronal stem cells, temporal transcription factors predictably control neuronal terminal features and circuit assembly. Using the Drosophila motor system, we manipulate expression of the classic temporal transcription factor Hunchback (Hb) specifically in the NB7-1 stem cell, which produces U motor neurons (MNs), and then we monitor dendrite morphology and neuromuscular synaptic partnerships. We find that prolonged expression of Hb leads to transient specification of U MN identity, and that embryonic molecular markers do not accurately predict U MN terminal features. Nonetheless, our data show Hb acts as a potent regulator of neuromuscular wiring decisions. These data introduce important refinements to current models, show that molecular information acts early in neurogenesis as a switch to control motor circuit wiring, and provide novel insight into the relationship between stem cell and circuit.
Functional metagenomics-guided discovery of potent Cas9 inhibitors in the human microbiome
Authors: Forsberg Kevin J , Bhatt Ishan V , Schmidtke Danica T , Javanmardi Kamyab , Dillard Kaylee E , Stoddard Barry L , Finkelstein Ilya J , Kaiser Brett K , Malik Harmit S
Published: September 2019

CRISPR-Cas systems protect bacteria and archaea from phages and other mobile genetic elements, which use small anti-CRISPR (Acr) proteins to overcome CRISPR-Cas immunity. Because Acrs are challenging to identify, their natural diversity and impact on microbial ecosystems are underappreciated. To overcome this discovery bottleneck, we developed a high-throughput functional selection to isolate ten DNA fragments from human oral and fecal metagenomes that inhibit Streptococcus pyogenes Cas9 (SpyCas9) in Escherichia coli. The most potent Acr from this set, AcrIIA11, was recovered from a Lachnospiraceae phage. We found that AcrIIA11 inhibits SpyCas9 in bacteria and in human cells. AcrIIA11 homologs are distributed across diverse bacteria; many distantly-related homologs inhibit both SpyCas9 and a divergent Cas9 from Treponema denticola. We find that AcrIIA11 antagonizes SpyCas9 using a different mechanism than other previously characterized Type II-A Acrs. Our study highlights the power of functional selection to uncover widespread Cas9 inhibitors within diverse microbiomes.