nora.wroclaw.pl

Organized as part of the NO-RA series the conference is scheduled to be held between the 5^th and the 7^th of November 2012.

The conference is a continuation of annual meetings, popular with both academics and practitioners, devoted to the analysis of domestic and international accounting standards.

What sets NO-RA apart from similar events is profound discussion, liberal exchange of views, direct confrontation of academic disputes with legislative solutions and business practice.

The meeting constitutes a forum to present existing views and opinions, as well as a source of inspiration for further research and evaluations.

We would like to invite you to register online via www.nora.wroclaw.pl. and send papers to Adres poczty elektronicznej jest chroniony przed robotami spamującymi. W przeglądarce musi być włączona obsługa JavaScript, żeby go zobaczyć. . After receiving a positive review they will be published in Academic Papers of Wroclaw University of Economics (9 points per paper). Detailed information can be found in the enclosed leaflet.

We are hoping to see you at the conference and we would like to ask you to circulate this invitation amongst your colleagues.

Conference aims:

Intangible assets are essential elements of assets presented in financial reports. Intangible resources include for example: scientific or technical knowledge, licenses, intellectual property, knowledge of the market, trademarks, computers programs, patents, copyrights, movies, distribution lists, fishing licenses, import quotas, franchising, importer/exporter relations, customer loyalty, market share, marketing rights. For any one of the examples above to be considered as a part of intangible assets, certain criteria must be met: an option to identify and evaluate a certain position, the probability of achieving economic benefits from a certain position, the ability to control a certain position by an individual.

The importance of intangible assets is gains a special dimension in the day of a constant growth of new technologies. They are in the center of attention of both the scientific circles, and the accounting practitioners. They remain problems for all the companies of the world, regardless of their size, specifics or geography. This conference then, continuing the tradition of international exchange of views on important and difficult topics, is this time about the significance of intangible and legal values.

The aim of this conference is detailed analyze of the problem, presenting what science has done, presenting experience from business practice and discussion.

The aims will be realized through:

• discussion within the framework of discussion sessions led by moderators
• papers given by the participants of the conference
• presentations given by the international guests
• a discussion panel with accounting authorities and practice experts

Program outline

• identifying and finding a definition for intangible and legal values
• the problems of evaluation and measurement of intangible and legal values
• how intangible and legal values should be represented in accounting books
• how intangible and legal values should be represented in a financial report

 

Please fill the applications online at www.nora.wroclaw.pl no later than till 31st of March  2011. Papers should be sent by 31st of May 2011 to Adres poczty elektronicznej jest chroniony przed robotami spamującymi. W przeglądarce musi być włączona obsługa JavaScript, żeby go zobaczyć.

 

English articles

Quotations

A source should be shown at all quotations.

1. The following reference to literature can be used in the main text:

• a surname of an author of a work with the year of edition in brackets, for example [Kowalski 2003]. If a joint publication is quoted the first part of the title and the year of edition are included in brackets, for instance [Badania marketingowe… 2003],

3.  A general rule has to be accepted that in one book of Research Papers there is one way of literature citing – literature notes or a list of literature at the end of an article.

Literature

1. A list of literature should be placed at the end of the whole work or at the end of the whole chapter. It is  important to keep in this list a consistent, uniform notation of literature items.
2. Literature items should be arranged alphabetically.
3. The following elements should be placed in a description of every literature item:

• a surname and an initial of an author’s first name,
• the title of a work (in italics)
• the name of a publisher,
• a place and a year of edition.

An example
Nowosielski S., Centra kosztów i centra zysków w przedsiębiorstwie, AE, Wrocław 2001.

4.  Joint publications (i.e. at least three authors or academic editing) can be written as in examples given below.

An example
Badania marketingowe. Podstawowe metody i obszary zastosowań, red. K. Mazurek-Łopacińska, AE, Wrocław 2002.
or
Mazurek-Łopacińska K. (red.), Badania marketingowe. Podstawowe metody i obszary zastosowań, AE,  Wrocław 2002.

An example of citing a chapter in a joint publication:
Waniowski P., Badanie cen, [w:] Badania marketingowe. Podstawowe metody i obszary zastosowań, red. K. Mazurek-Łopacińska, AE, Wrocław 2002.

5. In case of citing articles in journals or academic series one should give:

• a surname and an initial of an author’s first name,
• the title of an article (in italics),
• the title of a journal (in inverted commas) or an academic series,
• a year of edition,
• the issue of a book (or a volume).

An example:
Kowal A., Perspektywy integracji europejskiej, „Teraźniejszość i Przyszłość” 2003, nr 4.
Tulibacki W., Wartości wartości, Prace Naukowe Akademii Ekonomicznej nr 722, AE, Wrocław 2002.

6.  The titles of foreign-language works, the name of an editor and the place of edition are given in the language of an original and the elements of a description written in alphabets which are different from Latin should be given according to the rules of transliteration (in case of doubts please remember to place an original title in the margin).
7.  After every article placed in a book of Research Papers a uniform literature notation should be consistently used.

Typescript

A typescript should met the following conditions:

• Word program,
• A4 format, margins: left – 2 cm., right – 3,5 cm., upper and bottom margin – both approx. 2,5 cm.,
• Times New Roman print, size: 12 points, space between lines: 1,5,
• special typeface should be avoided, pages of a typescript should be numbered.

Notes

1. Notes should be placed at the bottom of the pages.
2. Continuous numbering should be kept within an article or within a chapter. If there are few notes in the whole work, numbering can be used within the whole work.
3. Notes can be subject or bibliographical. If there is a list of literature in a work, bibliographical notes should not be there. Bibliographical information is placed in the text as for example [Kwiatkowski 2000, s.5].
4. If an author quotes a work which has already been in a note, the work’s title should be replaced with an abbreviation wyd. cyt. If in bibliographical notes there is citing at least two works of the same author, the initial words of a title should be given to avoid ambiguity.
5. The given order applies in notes: first name’s initial, surname, etc.

Summaries

Summaries in English language with key words (3-5) and summaries in Polish language should be attached to the articles edited in Research Papers.

Tables and drawings

1. Tables and drawings should be placed in the text as close to a place of citing as possible.
2. A source or information “the study based on” should be placed next to every quoted table and drawing.
3. Tables and drawings together with a title and a source should be inside a text column, i.e. in a column which size (after formatting) is 13 x 19 cm.
4. A drawing should be prepared on a white background.
5. Separate elements of a drawing can be made in the shades of greyness to make an included in it text legible.
6. Times New Roman (9 points), single space, should be used for a text in a drawing.
7. Drawings should be prepared in Corel, Word or Excel (with attached deta) in a form which is ready to print with a possibility to make corrections to them after editing.
8. Drawings in Word should be grouped.
9. In Excel charts with a large number of details a pattern filling should be used instead of colours.

Writing texts which include mathematical symbols and formulas one should always use equation processor (it also concerns notations which are included in a paragraph text, for example “variables x and x2 are then equal”).