UNT Theses and Dissertations - 2 Matching Results
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- Spółka Nakładowa Młodych Kompozytorów Polskich (1905-1912) and the Myth of Young Poland in Music
- This study deals with the four-composer Polish musical association, Young Polish Composers' Publishing Company, which became commonly known as the group Poland in Music. Young Poland in Music is considered by Polish and non-Polish music historians to be the signal inaugurator of modernism in Polish music. However, despite this most important attribution, the past eighty-odd years have witnessed considerable confusion over the perceptions of: 1) exactly who constituted the publishing company, 2) why it was founded, 3) what the intentions of its members were, and 4) the general reception its members' music received. This paper addresses and resolves this multiple confusion. Chapter I presents an introductory survey of the political, socio/cultural, and musical developments of Poland between 1772 and c1900, the period of the Polish Partitions through the beginnings of the "Young Poland" era. Chapter II presents a discussion of the facts surrounding the founding of the publishing company, as well as a discussion of the eighty-odd years of historical misinterpretations that have developed about the composers' company and its relationship to "Young Poland in Music." Chapter III discusses the interpersonal relationships of the composers and other persons directly involved with them and their company, and the impact that these relationships had on the publishing company. Additionally, the chapter brings into focus the specific relationships between the musicologist, Adolf Chybiński, the company, and its individual members. The chapter concludes with a discussion of the actual publishing activities of the company. Chapter IV examines the three concerts sponsored by the company and their critical receptions in Warsaw and Berlin through the surviving reviews and comments of leading contemporary music critics, the concert participants, the composers' close colleagues, and the composers themselves. Finally, Chapter V contains a brief discussion of the music presented on the three concerts, characterizing the works within the …
- Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange
- Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland's transition? Accounting is an interactive process that reflects and creates reality. The accounting process facilitates the calculation of the value created by a firm by attempting to trace the flow of resources through the value-creating process, and it identifies, measures, records, summarizes, and reports transactions. How these transactions are internalized determines how they flow through the accounting process, and, because the former SOEs are complex organizations in transition, decisions concerning when and how to record events can be diverse. The primary objective of this study is to provide insight into the accounting transition in Poland by addressing issues of ownership rights, valuation, financial reporting, and disclosure. The research question is: How is accounting transforming and being transformed in Poland? The research question is addressed in the context of the political and economic environment of three SOEs privatized and traded on the Warsaw Stock Exchange. To identify the role accounting played, I examined the financial reports of three of the first Polish SOEs privatized, employing case study methodology. The analysis indicates that accounting facilitated the transition by creating capital with the overstatement of assets. The overvalued assets will have to be absorbed in future periods, and subsequent research should address this problem.