On May 1st 2004, Poland entered the European Union (EU), introducing new variables into the domestic politics of the Polish Republic. Since gaining its independence from Soviet control in 1989, Poland’s political landscape can be described as a dynamic and ever changing force towards democratic maturation. With the accession of Poland to the EU, questions of European integration and Europeanization have arisen, most specifically with how these two processes effect and shape the behaviors of domestic political actors. With Poland entering its second decade of EU membership, this study attempts to explain how, and if, further European integration has had any effect on the Europeanization of political parties in Poland. Building upon the work of various scholars, most notably Aleks Szczerbiak, this study examines the years 2009-2014, and examines Poland’s political parties through Robert Ladrech’s framework of Europeanization.

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Approved for public release; distribution is unlimited / This thesis identifies and explains the critical changes that have occurred in the complex system of interrelated rules which have governed the defense budget process in Poland since 1989. This research explains the legal and institutional evolution of the defense budget process in post-communist Poland, focusing on the role of legislative authority i.e., the Sejm and the Senat of the Republic of Poland within the defense budget process since the collapse of the Warsaw Pact. It also analyzes the distribution of power among the different actors in the budget cycle. This is followed by a thorough description of rules imposed by the Law on Restructuring, Technical Modernization and Financing of the Polish Armed Forces in the Years 2001-2006, and the Act of Equipping the Armed Forces of the Republic of Poland with Multi-Role Aircraft. These two documents were instrumental in shaping defense spending in Poland in the years 2001-2003 and will have a great impact on future decisions concerning defense budgets in the years to come. An overview of defense spending by European members of NATO is also provided to allow a comparison of Poland's willingness to commit resources to the common defense of other NATO members. / Captain, Polish Air Forces

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.