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EN
Changes in the economy are affecting the development of urban areas, as well as the attitudes and awareness within them. An important issue today is that of social aspects which not only relate to the essence of urban logistics, but also constitute one of the elements around which the concept of corporate social responsibility oscillates. This article addresses the relationships and common areas occurring between urban logistics and the concept of corporate social responsibility from the point of view of social factors.
2
Content available remote Zadowolenie z pracy : wybrane aspekty socjologiczne
EN
Satisfaction with their profession is one of important indicators of human adaptation to work. Article presents the results of survey among women soldiers, about their satisfaction with the work. Results obtained in test enables them to establish that women soldiers are generally satisfied with the work. Taking these results into consideration you can expect good adaptation of women in the army. It seems reasonable also to observe the dynamics of social change in this area.
3
Content available remote Koszt pracy jako kategoria ekonomiczno-finansowa i rachunkowa
EN
In the process of economic management we are always faced with making choices from among available possibilities, while every decision entails costs, which in economics is named as opportunity cost. The concept of opportunity costs allows one to understand the differences in the accounting mode, i.e. outlays incurred, and the real costs viewed from the point of view of economics. Prerequisites for undertaking economic decisions are created by economic calculus which enables controlling, accounting and evaluating a given entity’s effectiveness. The basis for economic calculus is the cost reckoning based on adequate classification. An important part of this costreconing consists of labour costs, which means the value of labour used in order to create certain defined products or services rendered. Understood in such a way this constitutes an economic category. Cost of labour is also a social category characterizing activities of both economic entities and the national economy. Judged from the financial standpoint cost of labour incurred by an economic entity are outlays expressed in value and connected with the human factor irrespective of the source of their financing. Labour costs constitute first of all a microeconomic category, and in this aspect they are also an accounting category as in companies they are included in the entity’s prime costs. In the subject’s bibliography one may not find an accepted and equivocal definition of labour costs that would be adopted by the majority of economists. These differences apply to all aspects of labour costs and are connected with the number of components which are included in their scope. The scope of the labour costs notion has undergone changes in time and space and is dependent upon the current economic and legal conditions.
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