published_or_final_version / Urban Planning / Master / Master of Science in Urban Planning

published_or_final_version / Asian Studies / Master / Master of Arts

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.

by Ip Pui Shum. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1996. / Includes bibliographical references. / Acknowledgments --- p.ii / Abstract --- p.iii / List of Figures --- p.v / Abbreviations --- p.v / Chapter / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- The Evolutionary Stages of Medical Care in Hong Kong --- p.28 / Chapter 3. --- Forging The Policy --- p.71 / Chapter 4. --- Privatization Incomplete --- p.100 / Chapter 5. --- Explaining Incompleteness --- p.135 / Chapter 6. --- Conclusion --- p.149 / Appendices --- p.156 / Chronology --- p.160 / Bibliography --- p.164

by Kong Kang Chuen, Lau Tai Wing, Dwight. / Thesis (M.B.A.)--Chinese University of Hong Kong, 2000. / Includes bibliographical references (leaf 55). / ABSTRACT --- p.iii / TABLE OF CONTENTS --- p.v / LIST OF ILLUSTRATIONS --- p.vi / LIST OF TABLES --- p.vii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Chapter II. --- FINANCIAL PERFORMANCE OF MTRC --- p.8 / Chapter III. --- MTRC PRIVATIZATION PLAN --- p.15 / Chapter IV. --- OVERSEAS EXPERIENCES IN RAILWAY PRIVATIZATION --- p.20 / Chapter V. --- FINANCIAL IMPACTS OF THE PRIVATIZATION --- p.27 / Chapter VI. --- SOCIAL IMPACTS OF THE PRIVATIZATION --- p.36 / Chapter VII. --- CONCLUSIONS --- p.40 / Appendix / Chapter I. --- FINANCIAL SUMMARY OF THE MTRC (1996-1998) --- p.43 / Chapter II. --- STANDARD & POORS REPORT ON THE PASSAGE OF MTR BILL REGARDING PRIVATIZATION --- p.45 / Chapter III. --- "LegCo PANEL ON TRANSPORT, OVERSEAS EXPERIENCE IN THE PRIVATIZATION OF RAILWAYS" --- p.47 / BIBLIOGRAPHY --- p.54

The subject of this thesis is the comparison of the privatization process in the Czech Republic (former Czechoslovakia), Hungary and Poland. The starting point of the thesis represents an initial outline of the situation - for different initial conditions in each country significantly influenced the course and shape of the process. The main part of the thesis is an analysis of privatization processes in compared countries, with emphasis on their specific features and influences that affect the process significantly. At the conclusion there is a comparision of Czech, Hungarian and Polish version of privatization based on several criteria. Although it is difficult to classify the universally best privatization method, main advantages and disadvantages of different methods and serious mistakes committed by economic policy actors can be easily identified.

Thesis (M. Hous. M.)--University of Hong Kong, 2001. / Includes bibliographical references.

Thesis (doctoral)--Universität, Köln, 1997.

published_or_final_version / Public Administration / Master / Master of Public Administration

published_or_final_version / Public Administration / Master / Master of Public Administration