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 …

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 …