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Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange

Description: 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-
Partner: UNT Libraries

Poland and Its Relations with the United States: In Brief

Description: This report provides an overview and assessment of the relationship between the Untied States and Poland over the last 25 years, including developmentents in Poland that are of interest to the U.S. Congress.
Date: November 17, 2015
Creator: Mix, Derek E.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Martial Law in Poland

Description: No Description Available.
Date: January 21, 1983
Creator: Goldman, Stuart D. & Engel, Victoria L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The German-Polish Boundary at the Paris Peace Conference

Description: 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.
Date: August 1963
Creator: Bostick, Darwin F.
Partner: UNT Libraries

Zapluty karzeł reakcji

Description: Poster used in the Polish Solidarity movement during the 1980s depicting a man with large ears, spectacles and spewing from his mouth. The words Zapluty karzeł reakcji are underneath the figure. The words and image are in black on a white ground.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

RTPD 20 zł

Description: Postage stamp depicting a young female in the center. At the top of the stamp are the letters RTPD and in the lower section, the denomination of the stamp, 20 złoty. The stamp is printed in all blue on a cream paper.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

Solidarność

Description: Postcard used in the Polish Solidarity movement during the 1980s depicting a cracked egg inside a broken, red basket.
Date: 1980/1990
Item Type: Postcard
Partner: UNT College of Visual Arts + Design

Wesolego 1987 Zyczy Solidarność Ciagle Młody

Description: Postcard used in the Polish Solidarity movement during the 1980s depicting best wishes for the year 1987. The words wesolego 1987 zyczy solidarność ciagle młody are in red on a brownish tan background. The year, 1987, is depicted with people forming the shapes of the numbers.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

1987 ZYJ GODNIE! Solidarność nie pije

Description: Poster used in the Polish Solidarity movement during the 1980s depicting five figures in reddish orange silhouette. The figure on the far left is chimpanzee like and the next four figures evolve to man. The man at the front of the line is holding a flower in one hand and his other hand holds up two fingers.
Date: 1980/1990
Item Type: Postcard
Partner: UNT College of Visual Arts + Design

Grudzien 1983. Solidarność

Description: Poster used in the Polish Solidarity movement during the 1980s depicting a large group of upraised arms in black silhouette. Each of the hands is holding up two fingers. In the black sky above the crowd is a large white star with rays radiating from it. Across the bottom, the red portion contains the word Solidarność and a crest.
Date: 1980/1990
Item Type: Poster
Partner: UNT College of Visual Arts + Design

Jest Wielka noc będzie zmartwychwstanie

Description: Postcard used in the Polish Solidarity movement during the 1980s depicting the side view, in black outline, a ram holding the Polish flag. The text above and below the image is also in black.
Date: 1980/1990
Item Type: Postcard
Partner: UNT College of Visual Arts + Design

Wanted: Dead or Alive, 1.000.000. $

Description: Poster used in the Polish Solidarity movement during the 1980s depicting an image of a man wearing dark glasses. Above his face is the word, WANTED, and beneath, the words, Dead or Alive 1.000.000. $
Date: 1980/1990
Item Type: Poster
Partner: UNT College of Visual Arts + Design

Wesołych Świąt. Niech przemówią wreszcie ludzkim głosem!

Description: Poster used in the Polish Solidarity movement during the 1980s depicts a Christmas message, in Polish, across the top portion. A yellow star floats in the dark blue ground. Beneath are two figures, one resembles a donkey wearing sunglasses and the other a elephant or a man with huge ears. The two figures appear to be behind a trough, in red.
Date: 1980/1990
Item Type: Postcard
Partner: UNT College of Visual Arts + Design

Kościoły Lwowa: Herb Lwowa, Polska; Katedra Ormianska, Polska; Katedra Łacińska, Polska; Katedra Unicka, Polska

Description: Postage stamps used in the Polish Solidarity movement during the 1980s depicting churches in the once Polish town of Lwowa, Poland, now L'viv, Ukraine. The background is silver with black depictions for the church structures and the crest. The words, Poczta Solidarność [Solidarity Stamp], are in red at the bottom of each stamp.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

[Jerzy Popiełuszko]

Description: Poster used in the Polish Solidarity movement during the 1980s depicting a portrait of the Catholic priest Jerzy Popiełuszko. The background is red with the figure depicted in black and a thin white halo around his head. In the margins, registration marks can be seen for creating multiples of this image.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

Solidarność

Description: Poster used in the Polish Solidarity movement during the 1980s depicting a group of soldiers wearing gas masks and wielding clubs. Across the bottom part of the poster, in red, is the word Solidarność. The boot of one soldier encroaches upon the word, Solidarność.
Date: 1980/1990
Item Type: Poster
Partner: UNT College of Visual Arts + Design

[Jerzy Popiełuszko]

Description: Poster used in the Polish Solidarity movement during the 1980s depicting a portrait of the Catholic priest Jerzy Popiełuszko. The figure is depicted in black on a white background. In the margins, registration marks can be seen for creating multiples of this image and in the lower right are the handwritten in pencil words, kolor czarny (drugi), color black, second.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

Loteria Funduszu Niezależnych Plastyków

Description: Lottery ticket used during the Polish Solidarity movement during the 1980s. Four tickets, each stamped with a number in purple, depict a pencil, broken on one end in the center of the ticket. The Polish Solidarity logo is in the lower right hand corner.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

Ku Lepszemu Jutru Teraz od Nowa Dynamiczny Rozwój coś Drgnęło

Description: Stamps used in the Polish Solidarity movement during the 1980s. On the left side of each of the four, a man's face is depicted in black. On the right side a number, 40 PRL, 30 PRL, 20 PRL, and 10, 40 LAT PRL, a red line aligns each stamp and forms a unified design that depicts a plummeting red mark.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

Najlepszego Jajka

Description: Postcard used in the Polish Solidarity movement during the 1980s depicting a bird wearing a crown breaking out of an egg that is decorated with a red pattern.
Date: 1980/1990
Item Type: Artwork
Partner: UNT College of Visual Arts + Design

Von der Grenze bis vor Warschau

Description: Photographs and descriptions of the campaign in Poland and the east, featuring Hitler's role as commander and planner. A propaganda work glorifying Hitler and the German soldiers.
Date: 1939
Creator: Hoffmann, Heinrich, 1885-1957.
Item Type: Book
Partner: UNT Libraries Special Collections