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 …

This study deals with the four-composer Polish musical association, Young Polish Composers' Publishing Company, which became commonly known as the group Poland in Music. Young Poland in Music is considered by Polish and non-Polish music historians to be the signal inaugurator of modernism in Polish music. However, despite this most important attribution, the past eighty-odd years have witnessed considerable confusion over the perceptions of: 1) exactly who constituted the publishing company, 2) why it was founded, 3) what the intentions of its members were, and 4) the general reception its members' music received. This paper addresses and resolves this multiple confusion. Chapter I presents an introductory survey of the political, socio/cultural, and musical developments of Poland between 1772 and c1900, the period of the Polish Partitions through the beginnings of the "Young Poland" era. Chapter II presents a discussion of the facts surrounding the founding of the publishing company, as well as a discussion of the eighty-odd years of historical misinterpretations that have developed about the composers' company and its relationship to "Young Poland in Music." Chapter III discusses the interpersonal relationships of the composers and other persons directly involved with them and their company, and the impact that these …

A study of the rebirth and development of Poland after World War I.

This study is concerned with the relationship between the accumulation of Poland's massive hard-currency debt, from 1970 to 1983, and changes in American economic and political policy toward Poland. Prior to and during the 1970s, a tacit American policy of promoting economic and political ties with Poland can be discerned. But the domestic problems Poland exacerbated by mismanaging its debt to the West and the consequent declaration of martial law in 1981 led to the current discriminatory American policies of economic sanctions against Poland. As a result of this policy shift long-standing American political goals in Poland have been compromised.

The Concerto for Bassoon by Andrzej Panufnik is a valuable addition to bassoon literature. It provides a rare opportunity for the bassoon soloist to perform a piece which is strongly programmatic. The purpose of this document is to examine the historical and theoretical context of the Concerto for Bassoon with special emphasis drawn to Panufnik's understanding of religion in connection with Polish national identity and the national struggle for democratic independence galvanized by the murder of Father Jerzy Popieluszko in 1984. Panufnik's relationship with the Polish communist regime, both prior to and after his 1954 defection to England, is explored at length. Each of these aspects informed Panufnik's compositional approach and the expressive qualities inherent in the Concerto for Bassoon. The Concerto for Bassoon was commissioned by the Polanki Society of Milwaukee, Wisconsin and was premiered by the Milwaukee Chamber Players, with Robert Thompson as the soloist. While Panufnik intended the piece to serve as a protest against the repression of the Soviet government in Poland, the U. S. context of the commission and premiere is also examined. Additionally, the original manuscript and subsequent piano reduction are compared. Although the Concerto for Bassoon has been subject to formal analysis by …

Although a great deal has been written on the Paris Peace Conference, only in recent years have the necessary German documents been available for an analysis of the conference, not only from the Allied viewpoint but also from the German side. One of the great problems faced by the Allied statesmen in 1919 was the territorial conflict between Germany and Poland. The final boundary decisions were much criticized then and in subsequent years, and in 1939 they became the excuse for another world war. In the 1960's, over twenty years after the boundaries established at Versailles ceased to exist, they continued to be subjects of controversy. To understand the nature of this problem, it is necessary to study the factors which influenced the delineation of the German-Polish boundary in 1919. From the conflict of national interests there emerged a compromise boundary which satisfied almost no one. After this boundary was destroyed by another world war, the victors were again faced with the complex task of reconciling conflicting strategic and economic necessities with the principle of self-determination. This time no agreement was possible, and the problem remained a significant factor in German-Polish and East-West relations. The methods by which the statesmen …