Acta Innovations

5-13

Authors: Maksymilian Kochański

This study examines the impact of regulatory pressure in the U.S. energy industry on auditing timeframe and risk based on a sample of 150 audit fee disclosures from proxy statements as well as 150 audit reports filed in 2012/2013 with Securities and Exchange Commission. It was found that in economic terms, the impact of moving from a non-­regulated to a regulated industry on audit fees is a decrease of those fees by 15%. While the study results indicate that audit fees significantly decrease (increase) when the client firm operates in the regulated energy industry (non-regulated industry), no impact of regulations on audit timeframe is reported.

19-29

Authors: Krzysztof Piotrowski, Zdzisława Romanowska-Duda, Mieczysław Grzesik

Atmospheric circulation, temperature, hydrological cycles, the impact of solar radiation, the condition of all life on earth organisms. Rapid climate change for the positive and negative effects, forcing people to create new effective solutions in the field of industry, agriculture, construction - in all aspects of the global economy. Develop appropriate strategies for this type of crop plants, organically, in a salutary way to help to reduce the negative effects of global environmental change.

37-40

Authors: Wojciech Wolf

This article presents a comprehensive characterization of wastewater types, taking into account both their classification as well as ways of determining the pollutant load, with particular emphasis on waste water in agri-food industry. Methods for treatment of wastewater from the industry in relation to the main advantages and disadvantages of different technologies are described.