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.
Date: December 1996
Creator: De la Rosa, Denise M. (Denise Mary), 1949-
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 ...
Although a great deal has been written on the Paris Peace Conference, only in recent years have the necessary German documents been available for an analysis of the conference, not only from the Allied viewpoint but also from the German side. One of the great problems faced by the Allied statesmen in 1919 was the territorial conflict between Germany and Poland. The final boundary decisions were much criticized then and in subsequent years, and in 1939 they became the excuse for another world war. In the 1960's, over twenty years after the boundaries established at Versailles ceased to exist, they continued to be subjects of controversy. To understand the nature of this problem, it is necessary to study the factors which influenced the delineation of the German-Polish boundary in 1919. From the conflict of national interests there emerged a compromise boundary which satisfied almost no one. After this boundary was destroyed by another world war, the victors were again faced with the complex task of reconciling conflicting strategic and economic necessities with the principle of self-determination. This time no agreement was possible, and the problem remained a significant factor in German-Polish and East-West relations. The methods by which the statesmen of 1919 arrived at a settlement are pertinent to the unsolved problem of today.
This study is concerned with the relationship between the accumulation of Poland's massive hard-currency debt, from 1970 to 1983, and changes in American economic and political policy toward Poland. Prior to and during the 1970s, a tacit American policy of promoting economic and political ties with Poland can be discerned. But the domestic problems Poland exacerbated by mismanaging its debt to the West and the consequent declaration of martial law in 1981 led to the current discriminatory American policies of economic sanctions against Poland. As a result of this policy shift long-standing American political goals in Poland have been compromised.