Abstract
The financial statement is one of the most important sources of information about the financial situation and assets and the financial result achieved by the entity, which are used by stakeholders to assess its economic efficiency and determine their economic decisions. The main goal of the article is to present accounting policy as a tool used by management to create the desired image of the entity in the financial statements in order to influence stakeholders. The fulfillment of the research objectives was included in three points. The essence of accounting policy was presented and the role it plays in the accounting system was defined. The objectives
of accounting policy were presented and the instruments for their implementation were characterized. Moreover, the relationship between the accounting policy and the objectives of the entity's management was shown. The research methods used are based on critical analysis of the subject literature, comparative analysis and the method of inductive reasoning. Based on the considerations carried out, it can be concluded that accounting policy is the basic tool for creating the image of an entity in the financial statements, used to achieve the objectives of a given entity.

Abstract
The employment market is a complex ecosystem that is influenced by a variety of factors, including cultural values. This research paper aims to analyze the relationship between cultural factors and employment outcomes, examining how cultural values shape job
markets, intersect with economic considerations, and influence individual career choices. To achieve this goal, the paper is structured into four sections: The Concept of Cultural Factors in Employment, Comparative Analysis of Cultural Values in Different Regions, Impact of Cultural Factors on Individual Career Choices, and Cultural Values and Organizational Behavior. Each section explores a specific aspect of the relationship between cultural factors and employment, offering insights into how cultural norms and values impact employment outcomes, organizational dynamics, and hiring practices. Finally, the paper concludes by discussing policy implications and the potential future of employment markets, offering strategies for businesses to harmonize cultural diversity and economic objectives. By delving into the complex relationship between cultural values and employment outcomes, this paper sheds light on an important aspect of modern labor markets that is often overlooked but crucial to understand for policymakers, employers, and employees alike

Abstract
The research deals with the rates of the insurance sector as one of the financial sectors that act as a catalyst for economic development. The systematic analysis of the literary sources and methods of addressing the problem of the insurance sector developments, in addition to the existence of social, economic, political and institutional inhibitors to the effective reform of the insurance sector. Inputs were used as parameters that characterize the development of the insurance sector. Namely, the size of the insurance penetration, and the size of the insurance density in Romania. Indicators of the rate of economic development were predicted using CSR, CGSR, and Measuring Instrument methods. FOINNs.SVM A machine learning model from Python built an artificial neural network model. The statistical data of the Ministry of Finance and the World Bank served as an information base to study the relationship between the size of approved and implemented insurance sector developments.The relationship between approved and expressed insurance sector developments was studied using data from several statistical areas, the Ministry of Finance, and the World Bank. The results of the modeling demonstrated the negative impact of the developments in the insurance sector, the size of the insurance penetration rate and the insurance density in Romania in the long run. As these developments did not contribute to the growth of economic development indicators. Thus, the results of standard economic modeling represented the negative impact
of the reforms that the insurance sector in Romania experienced after 2022. They did not contribute to increasing the insurance penetration rate, the insurance density rate, and therefore will have a negative impact on the insurance rate. economic development a year later. And during the next ten years in Romania

Abstract
With the development of digitalization, innovative technologies are expanding their scope and strengthening their role in the tourism industry. Their adoption in tourism is accelerated by the use of smart devices and by the attitude of consumers towards improving
the tourist experience through technology. The integration of modern technologies in tourism products increases competitiveness, improves the overall experience in destinations and provides opportunities to use unused tourism resources.

Abstract
Purpose - An attempt to identify the electronic payments market as an increasingly common and growing, as the research shows, intermediary tool in remote transactions, taking into account the security of these forms of payment. Research method - Descriptive method, comparative analysis of statistical data from publicly available databases, Internet survey reports, reports and information of the National Bank of Poland and the results of selected research on the analyzed issues were used. Results - The analysis showed that a necessary factor in the development of electronic bank payments is the continuous process of improving the level of security of electronic transactions and making the public aware of the high degree of security of these forms of payment. Originality /value / implications /recommendations - The article showed that the speed of data transfer and the dynamics of communication introduce revolutionary changes in the previously known models and standards of payment transactions. The revolution took place due to the
development of modern technologies, the development of the digital economy. In this situation, it seems necessary to take decisive action regarding methods of securing electronic payments, as well as continuous education of the public about methods of securing electronic transactions.

Abstract
Climate change is the subject of consideration for many scientists. A large part of society recognizes the influences it exerts on many sectors of the economy. Despite obstacles, Poland has a chance to strengthen its position in the European agricultural sector thanks to higher air temperatures, blurred boundaries between seasons, and changes in the length of the vegetation period. New plant varieties, as well as different atmospheric conditions than before, cast the country in a completely new light, significantly strengthening its position in the international arena of cultivation, especially of thermophilic vegetation. One of the biggest beneficiaries of the consequences of climate change, which has a chance for a renaissance in Polish lands, is the grapevine, currently popular among Mediterranean countries, increasingly appearing on the market of Central European countries. Cultivation, especially of these white grapevines, can bring many benefits related to foreign trade, tourism, and generating added value to Poland’s GDP. Data published by Statistics Poland (GUS) related to the area of cultivation and land from 2014 indicate that the share of formerly common and widely cultivated plants such as potatoes or rye is significantly decreasing, in favor of others such as soybeans, corn, and grapes. The number of vineyards has been visibly increasing since 2000, reflecting growing interest in this plant and greater awareness of more favorable conditions for its cultivation. It is worth recognizing new opportunities in the inevitable and rapidly progressing climate changes, discovering methods of coping with changing atmospheric conditions. In the face of climate change, Poland can therefore become a beneficiary in the global wine market, especially compared to European producers.

Abstract
Conducting effective labour market policy today in turbulent times is a difficult task for economic policy. All the more so because this policy plays a very important role as it deals with complex socio-economic issues. This article focuses on the comparison of these policies in countries with different market economy models (Finland, Brazil, Poland), which is particularly interesting from a cognitive reasons. We used, among others, following data crucial for the labour market: unemployment rate, labour force participation rate, retirement age, minimum and average wages and the amount of unemployment benefits. The study also refers to the characteristic features of labour markets in selected countries and takes into account the impact of the pandemic period. On this basis, implications and recommendations that could be implemented in Poland were formulated, especially from the Finnish labour market.