Wyniki wyszukiwania - BazTech

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Europeanization of corporate social responsibility disclosure in Polish organizations

Maj Jolanta, Hawrysz Liliana

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2019

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z. 135

109--124

EN

Organizations and decision-makers are increasingly interested and aware of the importance of sustainable development and corporate social responsibility. This has led to the adoption of the European Union’s Directive 2014/95/EU regulating the reporting of non-financial and diversity information. The research problem of this paper concerns the top-down Europeanization of corporate social responsibility disclosure in Polish organizations. Secondly, the actual reaction of the entities affected by the Directive 2014/95/EU has been investigated. The level of Europeanization has been analyzed through qualitative text analysis of legal documents and the reaction and perception by the entities of EU influence has been examined by CATI research. The research has been conducted on a sample of 101 organizations listed on the Warsaw Stock Exchange, subject to the Directive. The findings suggest that although some change in Polish law did occur, and, therefore, transposition has been made, the organizations assessed the impact of the Directive as non-existing. The novelty of the paper lies with the comprehensive analysis of the Europeanization process, from the level of national legislation to the actual perception of affected entities.

2

On Determining the AND-OR Hierarchy in Workflow Nets

Sroka J., Hidders J.

Fundamenta Informaticae

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2017

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Vol. 156, nr 1

95--123

EN

This paper presents a notion of reduction where a WF net is transformed into a smaller net by iteratively contracting certain well-formed subnets into single nodes until no more of such contractions are possible. This reduction can reveal the hierarchical structure of a WF net, and since it preserves certain semantic properties such as soundness, can help with analysing and understanding why a WF net is sound or not. The reduction can also be used to verify if a WF net is an AND-OR net. This class of WF nets was introduced in earlier work, and arguably describes nets that follow good hierarchical design principles. It is shown that the reduction is confluent up to isomorphism, which means that despite the inherent non-determinism that comes from the choice of subnets that are contracted, the final result of the reduction is always the same up to the choice of the identity of the nodes. Based on this result, a polynomial-time algorithm is presented that computes this unique result of the reduction. Finally, it is shown how this algorithm can be used to verify if a WF net is an AND-OR net.

3

On Banach spaces of regulated functions

Drewnowski L.

Commentationes Mathematicae

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2017

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Vol 57, No. 2

153--169

EN

For a relatively compact subset S of the real line R, let R(S) denote the Banach space (under the sup norm) of all regulated scalar functions defined on S. The purpose of this paper is to study those closed subspaces of R(S) that consist of functions that are left-continuous, right-continuous, continuous, and have a (two-sided) limit at each point of some specified disjoint subsets of S. In particular, some of these spaces are represented as C(K) spaces for suitable, explicitly constructed, compact spaces K.