Acta Universitatis Lodziensis. Folia Oeconomica https://www.czasopisma.uni.lodz.pl/foe <div style="text-align: justify;"> <p><em>Acta Universitatis Lodziensis Folia Oeconomica</em> (FoE) is a <a href="https://www.czasopisma.uni.lodz.pl/foe/Reviewing">peer-reviewed</a>, bimonthly publishing online original theoretical and empirical articles as well as policy-related and review articles covering all the disciplines of economic sciences or related to them.</p> <p> </p> </div> Lodz University Press en-US Acta Universitatis Lodziensis. Folia Oeconomica 0208-6018 Diagnosing Urban Resilience in an Evolutionary Approach https://www.czasopisma.uni.lodz.pl/foe/article/view/9724 <p>Cities, although defined as the driving force of economies, function in changing conditions, including crisis-generating. In addition to their broad generic range, their simultaneous course is also important. Some cities are characterized by the adaptation potential, but others are subject to broadly understood degradation. Nevertheless, it becomes necessary to constantly adapt their structures in the context of the attainment (including maintenance) of local development. As a consequence, it is important to increase the scientific achievements on the response of city systems to disturbances (which often requires an individual approach).</p> <p>Therefore, the subject of the article concerns the diagnosis of urban resilience with an emphasis on the evolutionary approach. The main research goal refers to the identification of the conceptual framework of urban resilience, as well as examples of ways to diagnose it, including in the evolutionary approach. It has been decomposed into five sub‑goals:</p> <p>– defining urban resilience with an overview of research approaches within the urban resilience concept;</p> <p>– detailing the research perspectives in the field of the evolutionary approach relating to the concept of urban resilience with emphasis on the model of the adaptation cycle;</p> <p>– outline of the research context and, at the same time, ways of diagnosing urban resilience, distinguishing individual research approaches;</p> <p>– analysing structured examples of diagnosing urban resilience in the evolutionary approach;</p> <p>– proposing a new methodology in Polish conditions for determining urban resilience according to the evolutionary approach within the adaptation cycle model (in the economic and technological dimension).</p> <p>Thus, it became possible to define the standards adopted in the field of urban resilience research to date, as well as for future scientific publications and studies for the needs of economic practice. Moreover, on their basis, a new method was proposed for determining urban resilience in Polish conditions. It is an attempt to adapt elements of foreign research enriching domestic research.</p> <p>The methodological layer of the research includes a desk research in the field of literature concerning the concept of urban resilience. It applies to both Polish and foreign research centers. On the basis of the conducted research, the author states that the methods oriented at diagnosing urban resilience are characterized by a lack of uniformity. Consequently, the concept is applied in a variety of ways to a wide range of aspects of urban development. In order to organize the issues in question, a methodology is proposed to support the diagnosis of urban resilience in the economic and technological dimension. It was based on structured research methods used in several of the references cited. Additionally, it is useful for undertaking further, more advanced studies on urban resilience, i.e. context-oriented. Ultimately, research will be conducted on the impact of business projects implemented in post-industrial areas in cities on urban resilience. Thus, the article presents research, some of which can be considered as an additional pilot. They constitute a starting point for further research on urban resilience, including its measurement.</p> Agnieszka Jania Copyright (c) 2021 https://creativecommons.org/licenses/by/4.0 2021-08-31 2021-08-31 4 355 4 27 10.18778/0208-6018.355.01 Religion as a Source of Islamic Ethics and its Impact on the Islamic Accounting System https://www.czasopisma.uni.lodz.pl/foe/article/view/9780 <p>The article introduces religion as a source of Muslim ethics and shows how it is shaping the system of Islamic accounting and the ethical behaviour of Muslim accountants. Cultural differences are an increasingly important factor to be taken into account in running a business. They are also the subject of scientific research, for example, in the context of their impact on the development of accounting systems in various cultural circles. The relevant reference literature and the Qur’an were used for qualitative analysis carried out by means of induction and deduction methods. The analysis conducted indicates that although the scope of ethical codes in Muslim and non‑Muslim countries is very similar, in the case of Islam, its message is strengthened by religion seen as a source of law as well as professional ethics. This means that the legal sanctions envisaged for breaking the rules are accompanied by the fear of being excluded from the community and losing an opportunity for salvation. This article can fulfill an informative role, allowing the reader to understand the reasons for some differences in perceiving ethical issues and the way of doing business in different cultural circles.</p> Małgorzata M.E. Czerny Copyright (c) 2021 https://creativecommons.org/licenses/by/4.0 2021-09-09 2021-09-09 4 355 28 46 10.18778/0208-6018.355.02