CJFA_6(2)_2016_DRUK.pdf Copernican Journal of Finance & Accounting e-ISSN: 2300-3065 p-ISSN: 2300-1240 Volume 5 Issue 2 2016 biannual EDITORIAL BOARD EDITOR IN CHIEF: prof. dr hab. Leszek Dziawgo EXECUTIVE EDITOR: dr Dorota Krupa ASSOCIATE EDITORS: SECRETARY: dr Damian Walczak SCIENTIFIC COUNCIL Prof. Dr. M. Peter van der Hoek, Erasmus University, Rotterdam, Netherlands, Academy of Economic Studies, Bucharest, Romania Prof. Dr. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Dr. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Dr. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Dr. Christiane Goodfellow, Jade University Wilhelmshaven, Germany S t a t i s t i c a l E d i t o r : dr hab. Piotr Fiszeder, prof. UMK E n g l i s h P r o o f R e a d e r : dr hab. Richard Nicholls, mgr Hazel Pearson SUBJECT EDITORS A c c o u n t i n g F i n a n c e : prof. dr hab. Danuta Dziawgo B e h a v i o r a l F i n a n c e a n d F i n a n c i a l E n g e e n e r i n g LIST OF REVIEWERS Prof. Dr. Catherine Deffains-Crapsky, Université d’Angers, France Prof. Dr. Dirk Kiesewetter, Julius-Maximilians-Universität Würzburg, Germany Prof. Dr. Natalia Konovalova, RISEBA University, Riga, Latvia Prof. Emil Papazov, University of National and World Economy, Sofia, Bulgaria Prof. Dr. Adalmiro Pereira, Politécnico do Porto, Portugal Prof. dr hab. Jan Turyna, Uniwersytet Warszawski, Warsaw University, Poland Dr Tomáš Heryán, Silesian University, School of Business Administration, Czech Republic Prof. Dr. Lyudmila Mihaylova, University of Ruse, Bulgaria C o v e r D e s i g n : The primary version of the Journal is the on-line version (www.cjfa.umk.pl), however the Journal is available both in print and electronic form. e-ISSN: 2300-3065 p-ISSN: 2300-1240 i dystrybuowane w wersji ICV 2015: 101.52 ADDRESS OF THE PUBLISHER , phone: +48 56 611 40 10 kontakt@umk.pl, www.umk.pl Print: Drukarnia WN UMK EDITORIAL OFFICE phone: + 48 56 611 46 34 (mgr Agnieszka ), fax: +48 56 654 24 93 cjfa@umk.pl, www.cjfa.umk.pl TABLE OF CONTENTS Leszek Dziawgo Introduction ........................................................................................................................... 7 Mustafa Akan Sustainability, consumption, and technology ..................................................................... 9 Furkan Baser, Soner Gokten, Guray Kucukkocaoglu, Hasan Ture under structural equation modelling .................................................................................. 27 in credit institutions ................................................................................................................ 45 in the period 2008–2012 ........................................................................................................ 57 A risk management system in insurance undertaking ...................................................... 73 under the Normal assumption ............................................................................................. 85 Business model and its dilemmas of choice .................................................................... 109 Measuring competitiveness of Banks in Latvia ................................................................ 125 Corporate Social Responsibility in Japanese banking sector ........................................ 149 Implementation of alternative index weighting to Warsaw Stock Exchange ............. 163 ........................ 181 Anna Iwona Piotrowska Fields of potential use of cryptocurrencies in the payment services market in Poland – results of an empirical study ........................................................................... 201 Responsibility accounting inspiration for segment reporting ......................................... 219 For Authors ........................................................................................................................... 233