{"id":"https://openalex.org/W2770174567","doi":"https://doi.org/10.18276/frfu.2017.88/1-09","title":"THE INTEGRATION OF THE SO\u0141ECKI FOUND INTO THE COMMUNITY\u2019S ACCOUNTANCY","display_name":"THE INTEGRATION OF THE SO\u0141ECKI FOUND INTO THE COMMUNITY\u2019S ACCOUNTANCY","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2770174567","doi":"https://doi.org/10.18276/frfu.2017.88/1-09","mag":"2770174567"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2017.88/1-09","doi":"https://doi.org/10.18276/frfu.2017.88/1-09","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-09","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4057.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.edu.pl/frfu/file/article/view/4057.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077210766","display_name":"Monika Kaczurak-Kozak","orcid":"https://orcid.org/0000-0001-5463-295X","observed_orcids":["https://orcid.org/0000-0001-5463-295X"]},"institutions":[{"id":"https://openalex.org/I4210093197","display_name":"Pa\u0144stwowa Wy\u017csza Szko\u0142a Zawodowa w Sulechowie","ror":"https://ror.org/00n5fv691","country_code":"PL","type":"education","lineage":["https://openalex.org/I4210093197"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Monika Kaczurak-Kozak","raw_affiliation_strings":["Pa\u0144stwowa Wy\u017csza Szko\u0142a Zawodowa w Sulechowie"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pa\u0144stwowa Wy\u017csza Szko\u0142a Zawodowa w Sulechowie","institution_ids":["https://openalex.org/I4210093197"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5077210766"],"corresponding_institution_ids":["https://openalex.org/I4210093197"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"88","issue":null,"first_page":"97","last_page":"104"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.35109999775886536,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.35109999775886536,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.20589999854564667,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.1445000022649765,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.5249999761581421},{"id":"https://openalex.org/keywords/local-government-accounting","display_name":"local government accounting","score":0.8650000095367432},{"id":"https://openalex.org/keywords/accounting-policy","display_name":"accounting policy","score":0.5479999780654907},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.42500001192092896},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.30399999022483826}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7024078369140625},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4134323000907898}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2017.88/1-09","doi":"https://doi.org/10.18276/frfu.2017.88/1-09","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-09","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4057.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18276/frfu.2017.88/1-09","doi":"https://doi.org/10.18276/frfu.2017.88/1-09","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-09","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4057.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2770174567.pdf","grobid_xml":"https://content.openalex.org/works/W2770174567.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4405474881","https://openalex.org/W6982098684","https://openalex.org/W4414666803","https://openalex.org/W2773794260","https://openalex.org/W7216609661","https://openalex.org/W7038233634","https://openalex.org/W7172247564","https://openalex.org/W6991324062","https://openalex.org/W7061536035","https://openalex.org/W862629176"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,25,38,68],"Przedstawienie":[2],"funduszu":[3,17,47],"so\u0142eckiego":[4,18,48],"jako":[5],"formy":[6],"gospodarki":[7],"nansowej":[8],"gminy":[9],"oraz":[10],"wska-":[11],"zanie":[12],"sposobu":[13],"ujmowania":[14],"operacji":[15,45,72],"dotycz\u0105cych":[16,46],"w":[19,54,78],"ksi\u0119gach":[20,79],"rachunkowych":[21],"gminy.":[22],"Metodologia":[23],"badania":[24],"Metoda":[26],"analizy":[27],"\u017ar\u00f3de\u0142":[28],"literaturowych":[29],"i":[30],"dokument\u00f3w,":[31],"analiza":[32],"logiczna":[33],"wynik\u00f3w":[34],"bada\u0144":[35],"w\u0142asnych.":[36],"Wynik":[37],"W":[39],"opracowaniu":[40],"wykazano,":[41],"\u017ce":[42],"ewidencja":[43],"ksi\u0119gowa":[44],"nie":[49,58],"jest":[50],"ujednolicona,":[51],"a":[52],"przyj\u0119ta":[53],"jednostce":[55],"polityka":[56],"rachunkowo\u015bci":[57],"zawiera":[59],"odniesie\u0144":[60],"do":[61],"zasad":[62],"ewidencji":[63],"fundu-":[64],"szu":[65],"so\u0142eckiego.":[66],"Oryginalno\u015b\u0107/warto\u015b\u0107":[67],"Syntetyczny":[69],"opis":[70],"uj\u0119cia":[71],"gospodarczych":[73],"zwi\u0105zanych":[74],"z":[75],"funduszem":[76],"so\u0142eckim":[77],"rachunkowych.":[80]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2017-12-04T00:00:00"}
