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.

Abstract For most of the Cold War, the United States attempted to maintain friendly relations with the Communist nations comprising the Eastern Bloc, but with no other Soviet satellite was the relationship as close as it was with Romania. No other member nation of the Warsaw Pact took to the United States’ overtures so eagerly. Diplomatic relations between the United States and the Romanian Communist government were established relatively early, almost immediately following the end of the Second World War. However, it was not until 1968, when Romanian dictator Nicolae Ceauşescu denounced the Warsaw Pact invasion of Czechoslovakia, that the Romanians finally gained the Americans’ trust. Ceauşescu’s 1968 speech attacking the Warsaw Pact invasion of Czechoslovakia, and the diplomatic maneuverings surrounding it, was the pivotal moment in the relationship between the two nations, fostering an amicable relationship that would last well into the 1980s.

During World War Two, the European Jewish population was faced with this during Shoah (the Holocaust). From Kristallnacht in November 1938 to the collapse of the Nazi Regime in May 1945, they relied heavily on each other and their instincts to discover ways to survive while in the ghettos, labor camps, and partisan units, if they managed to escape and head for the forests. Even with some Jews turning on their own to help the Nazis, the vast majority stuck together and did everything they could to persist and survive. While only two uprisings were viewed as successes, the ghetto and camp revolts that failed still showed the Jewish people were not going to lie down to the Germans and that they were never going to give up. This thesis details some of the ways Jews fought for survival in the ghettos, concentration/extermination camps, and as partisan fighters.

We extend Sharkovskii's theorem concerning orbit lengths of endomorphisms of the real line to endomorphisms of a path component of the solenoid and certain subspaces of the Warsawanoid. In particular, Sharkovskii showed that if there exists an orbit of length 3 then there exist orbits of all lengths. The solenoid is the inverse limit of double covers over the circle, and the Warsawanoid is the inverse limit of double covers over the Warsaw circle. We show Sharkovskii's result is true for path components of the solenoid and certain subspaces of the Warsawanoid.

Since 1994 when the Warsaw Stock Exchange has been acknowledged as a full member of World Federation of Exchanges and became one of the fastest developing security markets in the region, it has been hard to find any studies relating to the assets price performance on this exchange. That is why I decided to write this paper in which the Nobel price winning theory namely the Capital Asset Pricing Model has been tested. The Capital Asset Pricing Model (or CAPM) is an equilibrium model which relates asset’s risk measured by beta to its returns. It states that in a competitive market the expected rate of return on an asset varies in direct proportion to its beta. In this paper the performance of 100 stocks traded continuously on the main market in the years 2002-2006 has been tested. I have performed three independent tests of the CAPM based on different methods and techniques to better check the validity of the theory and then compared the results. As in the case of many other studies of the Capital Asset Pricing Model, this one didn’t find a complete support for the model but couldn’t reject some of its features either.

none

There is nothing in history which can be classified as an isolated event with no bearing on the whole. The Warsaw Rising of 1944 may seem to be a remote episode in the history of Polish-Soviet relations but it has, in fact, many aspects, not the least of which is its context in the history of twentieth century world relationships. It would have been beyond the scope of this work to analyze all these aspects. I have only attempted to present the genesis of the Warsaw Rising in the Polish underground struggle against the Germans and in the Polish-Soviet relations during world War II of which it is also the climax and the last forceful expression of dissent. [...]

New archival materials have become available that allow us to test the conventional interpretation of Warsaw Pact policy towards conventional arms reductions in Europe. They shed new light on the objectives of the Eastern side in talks on mutual and balanced arms reductions, how it approached the dispute over the assessments of the military balance and sought to preserve its advantages while constraining West German military capabilities, and demonstrate that Soviet military leaders perceived a shift in the conventional military balance in favour of the West in the 1980s.

abstract: When the Warsaw Ghetto was demolished by German forces towards the end of World War II, there were few physical traces of the Ghetto left standing. As such, both historians and the public must look to other types of sources to understand what life and death were like for the inhabitants of the Ghetto, and how they have remembered their experiences within the Ghetto. These memories and representations of the Warsaw Ghetto can be found in memoir-style written works, and later, in films based on these works. This thesis will examine the ways in which the Warsaw Ghetto was represented by two authors who survived it, Władisław Szpilman and Marcel Reich-Ranicki, and how their memory of the Warsaw Ghetto is represented in the films based on their lives and survival, The Pianist, and Mein Leben: Marcel Reich-Ranicki. / Dissertation/Thesis / Masters Thesis History 2020

No description available.