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SPECIAL ISSUE TOPICContemporary challenges, conditions and directions of development of accounting Motivation Research on contemporary challenges, conditions, and directions of development in accounting is motivated by the need to adapt to technological advancements, regulatory changes, globalization, and evolving ethical standards. By addressing these areas, accounting research aims to enhance the accuracy, transparency, and relevance of accounting, ultimately contributing to the overall stability and efficiency of financial markets and organizations.Accounting is undergoing significant transformations due to various contemporary challenges and evolving conditions. Therefore, research in this area is motivated by several key factors:−Technological Advancements: The integration of artificial intelligence (AI), machine learning, and robotic process automation (RPA) is revolutionizing accounting practices. The potential of blockchain technology to provide transparent and immutable records is another area of interest. Under-standing its implications for auditing, fraud prevention, and financial re-porting is crucial.−Regulatory Changes: The continuous updates and convergence efforts in IFRS require ongoing research to understand their impacts on global ac-counting practices. Increasing regulatory requirements for ESG disclosures are pushing researchers to explore how companies can effectively report on sustainability and social responsibility metrics.−Globalization: As businesses operate in a global marketplace, accounting practices must adapt to different legal, economic, and cultural environments. Research is essential to develop frameworks that accommodate these complexities. Understanding the impact of global economic changes on financial reporting and risk management is critical for the accounting profession.−Data Analytics: The vast amounts of data generated by modern businesses offer opportunities for more detailed and insightful analysis. Researchers are motivated to investigate how big data analytics can be integrated into accounting to improve strategic decision-making. Leveraging data to pre-dict future financial trends and outcomes is a growing area of interest, aiming to enhance the proactive capabilities of accounting functions.−Ethical Considerations: Ensuring ethical standards in accounting practices remains a fundamental concern. Research into how emerging technologies and new regulations affect ethical behavior is vital. Developing advanced methods to detect and prevent financial fraud is an ongoing challenge that requires innovative research solutions.−Educational Needs: As the accounting profession evolves, so must the education and training provided to future accountants. Research into effective teaching methods and curriculum content is necessary to prepare graduates for modern challenges. Understanding the best approaches for ongoing education and skill development for current professionals is crucial for maintaining a competent workforce.−Economic and Social Impacts: Research into how contemporary accounting challenges affect SMEs differently than large corporations is important for developing tailored support and resources. Exploring the role of accounting in promoting social good, such as through social impact measurement and reporting, is increasingly relevant.Suggested topics We encourage authors to prepare and submit articles on the focus of contemporary challenges, conditions, and directions of development of accounting. The following thematic areas are of particular interest in the light of the presented challenges:−Integration of Technology – the continued development and implementation of AI, RPA, and blockchain in accounting processes,−Enhanced Reporting Standards – the evolution of accounting standards to include comprehensive ESG and sustainability metrics,−Global Harmonization – efforts to harmonize accounting practices across different jurisdictions to facilitate international business,−Advanced Analytics – incorporating big data and predictive analytics into everyday accounting practices to improve decision-making,−Ethical Frameworks – the development of robust ethical guidelines and training to navigate new technological and regulatory landscapes,−Educational Innovation – updating accounting education and professional development programs to reflect current and future industry needs,−Focus on SMEs – tailored research and development to support the unique challenges faced by SMEs in adopting new accounting practices.The above-mentioned issues are not exhaustive as to the scope and complexity of research into contemporary accounting developments. Rather, they are intended to inspire authors when choosing the topic of their paper.We want to underline that the articles (ca. 32,000-44,000 characters) should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy or in electronic version, whether in magazines, journals, books, or conference materials. The deadline for submitting papers is 30th June 2025. The accepted papers will be published in December 2025 (ZTR, vol. 49, no. 4).Each manuscript should be prepared in accordance with the guidance given in the section “Instructions for authors” on our website: https://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPTArticles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT https://editors.publisherspanel.com/ppanel/indexWhen submitting an article, please enter that your article is for Special Is-sue 2025 with Guest Editor in the additional comment in the Publishers Panel Index Copernicus system. The coordinators of the Special Issue of ZTR with Guest Editor are Halina Waniak-Michalak and Anna Szychta (ztr@skwp.pl).

Sustainable Development, Accounting and AccountantsContext for the Special IssueAccounting, traditionally considered a tool for optimizing the economic per-formance of entities, has also been perceived as a means for addressing the social and environmental areas of their operations (Unerman et al., 2007; Bebbington et al., 2017; Carnegie et al., 2021) to inform managers seeking to make businesses sustainable (Wenzig et al., 2022; Lambert and Sponem, 2011). Therefore, accountants are regarded, at least potentially, as a crucial element of a company’s contribution to sustainable development (e.g., Tilt, 2009; Albu et al., 2011; Bebbington and Unerman, 2018; 2020; IFAC, 2016; ACCA, 2021). This is not a new notion. In fact, it has been developing over the years as social environmental ac-counting (SEA) and has been evidenced by the involvement of accounting re-searchers, practitioners, and accounting-related organizations in sustainability issues (Chung and Cho, 2018).SEA is defined as the communication of an organization’s social and environmental economic impacts to specific stakeholder groups and the general public. It requires expanding the responsibilities of companies beyond the traditional provision of financial statements to owners of capital, particularly shareholders. This necessity is based on the assumption that companies have responsibilities other than making money for shareholders (Gray et al., 1996, 2017; Carnegie, 2022a, 2022b). As Bebbington et al. (2017) note, the original framing of the SEA literature is concerned with the social and environmental impacts of organiza-tions and accounting (e.g., Gray et al., 1987; Gray et al., 1996). It was recently expanded to explore the interrelationship between sustainability, Sustainable Development Goals, governance, organizing, management, and accounting.SEA has been developing as an area of research in accounting, while the broad understanding of accounting per se has remained unchanged. One of the popular definitions of accounting by the American Accounting Association defines it as “the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information” (AAA, 1996). Drawing on the extensive accounting literature in the sociological, interpretive and critical tradition since the early 1980s (including Gray et al., 1996), Carnegie et al. (2021) propose to redefine accounting in order to the discipline to reach its full potential for shaping a better world. They proposed the following new multidimensional definition of accounting: “Accounting is a tech-nical, social and moral practice concerned with the sustainable utilization of resources and proper accountability to stakeholders to enable the flourishing of organizations, people and nature” (Carnegie et al., 2021, p. 69). Their proposal poses new challenges for accountants and the organized accounting profession. Principally, accounting information systems and accountants must evolve to respond to sustainability-related concerns by adapting traditional characteristics and developing new, broader concepts and capabilities (Twyford and Abbas, 2023).There are concerns about whether and to what extent the accounting profession may be willing to consider and meet these challenges. As Deegan (2013) argues, the fact that t-accounts, and therefore debits and credits, have been in use since the 1400s, and did not cease to be used after negative numbers were introduced into mathematics, shows that accountants are reluctant to change and inspires little confidence that they are capable of making quick adjustments as environments and technologies transform. This view is support-ed by others (e.g., Wenzig et al., 2022; Krasodomska et al., 2020) who note that accountants express eagerness to learn, though rarely about sustainability. However, this knowledge may prove useful to them in the context of recent changes in the sustainability reporting and assurance landscape, introduced – in the Eu-ropean Union – by the Corporate Sustainability Reporting Directive and – at the global level – by the International Sustainability Standards Board mandated by the Inter-national Financial Reporting Standards Foundation.Guidance for AuthorsAgainst this background, the purpose of this Special Issue is to stimulate the debate on the challenges that contemporary accounting is facing in the con-text of sustainable development. We welcome submissions (ca. 32,000-44,000 characters long) on various aspects related to accounting and sustainability, literature reviews, and conceptual, quantitative, and qualitative studies. Possible topics include but are not limited to:•The contemporary understanding of accounting and the role of the ac-counting profession in relation to the sustainability agenda.•The current state of academic research on accounting and sustainability, sustainability reporting, Sustainable Development Goals reporting and as-surance.•The way existing management accounting systems and practices can sup-port managers in capturing commitment to sustainable development and/or undertaking efforts towards sustainability. •The organizational actors involved in external and internal sustainability reporting and the role of accountants and accounting systems.•The modifications that should be made to accounting education systems to enable them to equip future accountants and managers with the knowledge and skills to meet the challenges of sustainable development and how such modifications should be introduced.•The potential role of digitalization in helping accountants to get more in-volved in sustainability-related topics. The way AI transforms the roles of accountants and assurance providers regarding sustainability reporting and Sustainable Development Goals reporting.•The differences between sustainability-related challenges accountants face in large versus small companies, and whether these challenges are country or industry-specific. •The differences between mandatory versus voluntary sustainability re-porting initiatives in terms of consequences on the reporting quality and organizational responses.•The competencies that accountants or assurance providers need to suc-cessfully collaborate with non-accounting experts in sustainability-related areas. The factors that can facilitate such collaborations. •The way professional accounting organizations support the engagement of the profession in sustainability-related issues in various countries and in-ternationally. The factors that may influence their engagement in this field.•The extent to which accounting (and reporting) systems can address the Sustainable Development Goals and the relationships and interdependencies between them.•The impact of the recent regulatory changes within the European Union related to the forthcoming Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards on the engagement of the accounting profession in sustainability, sustainability reporting, re-porting on Sustainable Development Goals, and assurance of information provided.•The impact of global changes, including the recent consolidation among the main standard setters and the establishment of the International Sustain-ability Standards Board by the International Financial Reporting Standards Foun-dation on how the accounting profession approaches sustainability.The deadline for submitting papers is 30th June 2024.The accepted papers will be published in December 2024 (Zeszyty Teoretyczne Rachunkowości/The Theoretical Journal of Accounting, vol. 48, no. 4).To view the author guidelines for this journal, please visit the following page: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Submissions for the Special Issue will be made through ICI Publishers Panel:http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please state that your paper is for Special Issue 2024 with Guest Editors in the additional comment in the Publishers Panel Index Copernicus system. The coordinators of this Special Issue are Anna Szychta and Marek Masztalerz (ztr@skwp.pl).

The water-, and energy footprints of the processes in the pulp and paper industry are sizable enough to warrant investment of money and commitment of time truncate the same. Besides, there is also a nexus between water and energy here, with optimisation of the use of one of these resoruces enabling that of the other too. This streamlined review focuses on journal publications (originating from different parts of the world, and targeted at researchers and decision-makers in the industry) which train the lens on the optimisation of water use in this particular sector of the (forestry) bioeconomy. The synergies and complementarities which exist among different sustainable development goals (SDGs) , promise positive ripple effects, caused by attending to the truncation of the water footprint. The articles, in general, recommend effective in-plant wastewater treatment in combinaton with recirculating the treated effluent, and looking upon the water streams as carriers or bearers of valorisable substances – organics which can yield a host of bio-products in bio-refineries, including bio-energy. Availing of water-pinch analysis as a tool to uncover possibilities of water use in a cascade (depending upon the requirements imposed on the water, by processes downstream in the cascade), has been shown to aid in the optimisation of both water use and energy demand within the plant. One case study, for example, showed that the demand for steam can be decreased by about 4 GJ per ton of output, by recovering the waste heat in the water streams.

Fossil-plastics or paper? Or for that matter, bio-plastics and paper? This is a well-entrenched question in academic research, industrial, social and policy-making circles. As environmental life-cycle analyses (or more appropriately, sustainability analyses) show time and again, no single product or process or mode of operation is a ‘total villain’. There are goods and bads, and at times, more of the one than the other. This paper, which is based on a course-report written by the first author at Karlstad University (Sweden), restricts itself to a review of publications which have opted to compare paper bags with low density polyethylene (LDPE) plastic bags, on the basis of their environmental impacts. Environmental impact categories include the global warming potential, energy demand, fossil fuel depletion, water usage, acidification, eutrophication, and a range of toxicities – human, terrestrial, freshwater-aquatic and marine-aquatic. The articles were obtained through Google Scholar, read and reviewed to glean the results presented therein. The ‘What’, ‘How’ and ‘Where’, so to say were studied carefully to understand the reasons behind any differences or similarities detected. On the basis of this focused review, even though no new knowledge is being added, the common belief that the paper bag is environmentally superior to the LDPE alternative is further consolidated. However, if one focuses on water usage and would assign a high weightage to that environmental impact, LDPE perhaps may score a few ‘brownie points’ over paper. One must also not forget that plastics (LDPE in this instance) can be recycled without significant deterioration in its functional properties. In a circular economy (the bioeconomy part of which gradually will expand over time), while introducing more and more bio-based products into the technosphere by way of trans-materialization is recommended, plastics will still continue to exist – albeit in much smaller amounts – and it would be perfectly fine if the degree of recycling is augmented significantly. Speaking of a holistic sustainability analysis, the socio-economic aspects of a choice between LDPE and paper bags must also be factored in, and studied. Much-desired change happens when the top-down meets the bottom-up somewhere midway.

During the archaeological research conducted in 2019 under the project “The Former Headquarters of the Gestapo and the Communist Provincial Office of Public Security in Anstadt Avenue in Łódź. Interdisciplinary Site Research” under the supervision of Dr Olgierd Ławrynowicz, an object filled with products on a paper base and bookbinding materials was found in one of the excavations. This paper attempts to clarify the chronology of paper products and to identify their type (typescripts, prints of monetary value, books, bookbinding materials, arrangement drawings, other paper products) and the material used. The visible content was identified using basic research methods and digital photographic documentation of it was made to preserve it.

In this note we publish a short letter from Leonhard Euler’s son, Johann Albrecht Euler, the Secretary of the Imperial Academy in St. Petersburg, to Marcin Poczobutt-Odlanicki, the Vilnius astronomer. The fate of this letter seemed unknown, but we know its content now. The main news in this correspondence was the discovery of a comet by the astronomer Anders Johan Lexell.

In this paper, the problems of elimination of surface contamination with biological substances were characterised. The possibility of SARS-CoV-2 virus contamination of various surfaces was analysed. Disinfection processes were characterised, including the method using hydrogen peroxide gas. The test results of disinfection effectiveness and material compatibility of selected products, mainly these made of paper, disinfected by means of hydrogen peroxide gas were presented.

Papermaking in Xinjiang has a long history beginning during the Han Dynasty, to which a good many ancient documents excavated there bear witness. As an important trans­mitter of culture along the Silk Road, paper bears the imprint of the historical development of Xinjiang. Paper and papermaking techniques in Xinjiang are therefore of great historical and cultural importance. This article gives an overview of the development of traditional paper­making in Xinjiang, especially the mulberry papermaking in the Hotan area, by presenting its history, the raw materials used, papermaking and processing techniques, usages and the revival of handmade mulberry paper today in order to demonstrate its diverse values.

Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.

Since the end of the 20th century, discussion on the role that accounting plays in the provision of information necessary for decision making in the ever-changing environment has been continuing among practitioners, governmental and non-government organizations, and particularly among the academic community. The debate concerns both the issue of measuring the results of economic activity (relating to the economic, environmental and social spheres) and the scope of disclosures in reporting that would satisfy the stakeholders’ expectations. Currently, achievement of market success is associated not only with the desire to optimize the economic results, but also with the care for the natural environment and the social issues. Accounting, therefore, being the primary source of the information supporting the management processes in an organization, has to face the challenges posed by current economic practice. As E. Burzym (2008, pp. 73–76) states, “by providing a universal and a flexible information and control system, accounting can be used to enforce the socio-economic responsibility of enterprises. It is purposely oriented to the needs of managements that are focused on implementation of economic goals and on accounting for companies’ responsibility (economic, environmental and social) for the results of their activity”. What is more, in the times that are difficult due to the dynamic changes taking place in the environment, accounting is precisely the system that can ensure reliability of the information published in the reports constituting the basis for assessment of enterprise performance. R. Mattessich (1994, pp. 358, 366) stated that “accountability has been the major function of accounting discipline for some ten thousand years, while other functions, like aiding investment decisions, are of more recent origin. And this account-ability function may well endure long after other functions have been taken over by neighbouring areas. And if I am not totally mistaken, it appears that we are entering a phase where accountability gains in importance”. However, the use of accounting to hold companies accountable for the broadly understood responsibility is extremely dif-ficult nowadays. It is connected with the necessity to modify and create new solutions that are imperative to explain the increasingly complex economic processes. In order to get a full picture of the business conducted in a given company – regarding its situ-ation, results and directions for further development – both the financial and the non-financial information is required. Therefore, as S. K. Roy (2008, p. 37) indicates, “in a multilingual world with different ethical and social values, monolingualism does not simply suffice”. This situation necessitates accounting to use other measures, in addi-tion to economic measurement, that would reflect the complex processes taking place in the economy, in order to meet the challenges posed by new reality. By that, it will provide the information desired and necessary for assessment of the broadly understood effectiveness of enterprise activity.

The historic paper mill in Duszniki-Zdrój (Lower Silesia Voivodeship) was granted Poland’s Historic Monument status in 2011, which confirms the complex’s historic and artistic worth. Currently, attempts are made to make it enter the prestigious UNESCO World Heritage List, actually together with the Czech Velke Losiny paper mill and the German one in Homburg. It should also be borne in mind that in 2018 Poland’s only Museum of Papermaking located on its premises celebrated 50 years of its existence. The Museum’s employees, headed by Maciej Szymczyk PhD, have recently been extremely successful as far as organization, investments, displays, and publications are concerned. As for the latter, preparations for an extensive Monograph on the Paper Mill in Duszniki-Zdrój have to be pointed to; the book is an academic attempt at presenting the facility’s complex history, beginning from the 16th century, as well the individuals related to it; furthermore, efforts to preserve the precious facility and its adaptation to serve museum purposes are described. The presented publication can be viewed as a successful crowning of the todate research, providing solid grounds for the documentation to support the UNESCO List entry application. The strongly factual and richly illustrated monograph should be analyzed on various levels, one of them speaking of the effect of the coherent and consistent activities of museologists.

Accounting and financial and non-financial reporting in the digital context Motivation Accounting is a product of an ever-changing environment, and at the same time, it interacts with it. Social, economic, cultural, and technological changes have a significant impact on how accounting is theorized, how research is conducted, how accounting policy is shaped on a macro scale, and how accounting functions in business practice. Half a century ago, accountants never dreamed that part of their work would be automated, nor that tabular numerical combinations, which constituted the main effect of their work, would one day be just one of many elements of extensive financial and non-financial reporting. Times have changed. The economy has gained a global and digital dimension, economic phenomena have become more complex, social and environmental awareness (including sustainability and circular economy issues) has increased, and new technologies have opened up extraordinary opportunities for people in terms of information processing and communication. These changes have had a significant impact on accounting and corporate reporting. In some sense, it matured, moving from recording "real" and "objective" economic transactions and presenting the effects of these events in a synthetic tabular form for recording, measuring, and describing economic as well as non-financial phenomena, the essence of which is often difficult even for professional accountants. The common feature of all these changes is the increasing emphasis on communication in accounting and corporate reporting. Accounting communication may be analyzed in numerous aspects: linguistic, visual, technological, cultural, or sociological. The articles submitted for the special edition will be aimed at discussing these aspects. Suggested topics We invite papers addressing the following research questions of immense interest: 1. How is financial and non-financial information reported by firms, and how is it processed by users? 2. What is the impact of new technologies and digitalization on accounting communication? 3. Does the increasing use of language and narratives in accounting reports improve communication? 4. How do economic, social, and cultural changes shape financial and non-financial reporting? 5. What are the opportunities and threats resulting from the digitalization and automation of accounting? 6. What is the current role of management accounting in creating financial and non-financial reports? 7. How does financial reporting reflect the non-financial aspects of business activity? 8. What should be the role of the professional accountant in contemporary business? 9. Do accounting standards (e.g., IFRS) respond to the challenges of the contemporary economy? 10. What is the future of financial and non-financial reporting? The articles (ca. 32,000-44,000 characters) may present the results of research conducted using different methods, e.g., theoretical approaches or empirical approaches (surveys, case studies, experiments, archival research). We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books, or conference materials. The deadline for submitting papers is 30th June 2022. The accepted papers will be published in 2022 (ZTR, vol. 46, no. 4). Each manuscript should be prepared in accordance with the guidance given in the section "Instructions for authors" of our website: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please enter that your article is for Special Issue 2022 with Guest Editor in the additional comment in the Publishers Panel Index Copernicus system. The coordinator of the Special Issue of ZTR with Guest Editor is Dr hab. Marek Masztalerz, prof. UEP (ztr@skwp.pl)

Over the course of less than a quarter of a century, two Brazilian Heads of State – Fernando Collor in 1992 and Dilma Rousseff in 2016 – have been removed from office by impeachment. There has been much controversy surrounding both proceedings, particularly the latter. The article seeks to discuss briefly the history of the proceeding of impeachment in Brazil and its significance for the country’s political life after 1988. Through an analysis of the impeachment cases of President Fernando Collor and President Dilma Rousseff, and overview of the literature on impeachment in Latin America, the paper will address the similarities and differences present in both cases in which a Brazilian Head of State was removed from office. The last part of the article will further discuss the disputes among Brazilian jurists triggered by differing evaluations of this legal measure and, in particular, the more recent case of its implementation in Brazil.

Maintaining of the proper predetermined paper pulp consistency on the different stages of the paper or cardboard manufacturing process significantly affects on quality and self cost of manufactured articles. The improvement of precision and repeatability of the paper pulp viscosity and consistency measurements is relevant to paper industry. Objective of the work is to improve the industrial-type paper pulp rotational consistometer. A new method for measurement of paper pulp concentration by means of a rotational viscometer was suggested which enables determining the flow consistency index K and flow behavior index n in the Ostwald-de Waele power law. The influence of the following torques on the measurement results is eliminated thanks to the new method: the friction torque in the seal of the sensitive element, the friction torque in the bearings of the shaft and the torque created under the influence of the flow with distorted flow speed profile. This is achieved by measuring the torque which acts on the sensitive element approaching the selected frequencies of sensitive element rotation both from the lower and higher frequencies. The mean torque value is calculated based on the obtained values. The measurements are conducted for two sensitive element rotation frequencies adjusted in advance. The frequency of sensitive element rotation is changed by means of a frequency converter. It is shown that by using two different rotation frequencies of the sensitive element of a rotational viscometer it is possible to define the flow consistency index and the flow behavior index. Paper pulp viscosity and consistency is defined on the basis of these two indexes. It is also suggested to average the results of viscous friction torque measurement approaching the rotation frequency of the viscometer sensitive element to the working frequency chosen for measurement from the lower and higher frequency ranges. By averaging the results of such measurement the friction torques in sealing and bearings supporting the sensitive element shaft are compensated. By changing the rotation direction of the sensitive element and by further averaging the obtained results it is possible to eliminate the influence of the asymmetrical distribution of paper pulp flow speed in the pipeline. This improves accuracy of the paper pulp consistency measurement.

This paper has been inspired by Jacques Derrida’s statement revealing that his philosophical writings were mostly devoted to paper. “I have the impression,” he said, “(the impression!—what a word, already) that I have never had any other subject basically, paper, paper, paper” (Derrida, 2005, p. 41). My paper addresses this thrice repeated noun as a name not so much of a material object on which we scribble, but as a space between the spirit and the letter, a space which turns out to be ineradicable even at the time of paper’s alleged eradication in the e-textual age, which may be called a fin de livre culture. This end of the book, I argue, is a highly provisional declaration of the beginning of a paperless era of digitized media, which are not quite capable of eradicating various traces and spectres of paper haunting their own theorizations.

The EU Member States are characterised by long and varied institutional history, with different trajectories in their evolution. There is a complex system of relations between the institutions of the European Union and the authorities of the Member States, which are called as the European Administrative Space. This is a multidimensional concept, and it promotes intensive cooperation between administrative actors, and their activities from each level. The European Administrative Space is the area, in which increasingly integrated administrations jointly exercise power delegated to the EU in a system of shared sovereignty. This article explores the reasons for and the consequences of this development.

Purpose: As a conceptual paper, this article presents the idea of crowdfunding activities, crowdfunding being not only a modern tool of fundraising but also an interesting form of establishing relationships with stakeholders. The primary aim of the article is to show the role of crowdfunding in the process of creating relationships with customers. Design/methodology/approach: The article has been divided into two parts. The first part focuses on the definition of crowdfunding as a form of raising funds and provides examples of selected campaigns. The second part presents the process of establishing relationships during crowdfunding campaigns. The author applied a qualitative approach to meet the research objectives. Moreover, the concept formulation was done through a systematic literature review. Findings: The emotional involvement of consumers in a crowdfunding campaign constitutes a significant element in relation building and may be developed at any stage of the conducted campaign. Specific characteristics support building relations with consumers (openness, involvement, curiosity, willingness to share information, emotional connection, spontaneity, familiarity with other consumers). A major argument is the fact that during such campaigns relations are built on trust, openness and involvement. Research limitations/implications: The model was completely built based on the literature. Thus, as a further step of this research the author strongly suggests conducting research with a quantitative approach. Furthermore, the author stresses that the presented concept requires empirical verification and such research is planned in the future. Originality/value: This article analyzes crowdfunding activity in view of building relationships with customers. Thus, the author of the article shares the new knowledge and suggests the process of building relationships with customers by critically illustrating the created conceptual model.

The cultural background of the proliferation of early paper in Central Asia and its use outside China has rarely been explored. Since written sources are inconclusive regarding the origins and spread of papermaking, archaeological and material evidence assumes increased importance. The preserved manuscripts found along the Silk Road have been used as a key source in the study of religion, literature and the cultural history of Central Asia. They have, however, rarely been viewed as artefacts in their own right, with their own specific form and produced by a specific technology. Paper is one of the most important physical aspects of a manuscript and at the same time bears witness to early papermaking technologies. As an introduction to the vol­ume Asian paper as writing support, this article outlines the early history and technology of pa­permaking as revealed by the oldest manuscripts in existence, those found along the Silk Road.

This paper describes the preliminary results of my PhD research within the ERC pro­ject “HisTochText”. The aim is to perform macroscopic analyses of archaeological papers from the Pelliot Collection. They are stored in the National Library of France (Bibliothèque nationale de France). Most were discovered in the oasis kingdom of Kucha, inscribed in an ancient Indian writing, brāhmῑ. The language was unknown in France. Kucha was a meeting place for many influences both western and eastern, insofar as paper analysis seeks to determine technological influences and local adaptations. Macroscopic analyses rely on traces found in the material of the paper which may be the result of the many stages in the life of the document: the raw material, the manufacturing process, the conditions of use and the storage conditions, both ancient and modern. To this day 350 fragments have been observed. Little is known about papermaking in Central Asia. As a consequence, every shred of information must be examined in order to deter­mine the differences from and similarities to paper manufacturing in Xinjiang.

The fibres and technologies used in the production of 14 handmade paper samples of known provenance, collected during study tours to Nepal, Thailand and Japan in 1984, 1985 and 1988 illustrate the importance of the preparation process for the final quality of the paper. The detailed descriptions from field notes and observation of the time-consuming preparation process of the fibres from the Moraceae and Thymelaeaceae plant families in this article indicate the close connection between the preparation of the fibres and the technology used in the sheet formation and the drying process. A useful reference for known fibres, technology and prove­nance, these 14 samples serve in comparative analyses as an identification key for the fibres and technology of unidentified Asian papers.

Lipoedema is a chronic progressive disorder of adipose tissue leading to an enlargement of lower extremities. It is considered to be rare; however, the prevalence of the disease is underestimated because it is commonly misdiagnosed as obesity or lymphedema and the general awareness is poor. The etiology of the disorder is considered to be multifarious, including genetic inheritance, hormonal imbalance and microcirculation alterations. Diagnosis is mainly based on medical history and physical examination. Management of lipoedema is focused on reducing the symptoms, improving the quality of life and preventing further progression of the disease. The aim of this paper is to raise the awareness of the disease and provide appropriate clinical guidance for the assessment of lipoedema. We searched through the PubMed/MEDLINE database and took into consideration all of the results available as of 6September, 2020 and outlined the current evidence regarding lipoedema epidemiology, etiology, clinical presentation, differential diagnosis, and management. Better understanding of lipoedema is crucial for establishing an early diagnosis and a proper treatment, which in turn will reduce the psychological and physical implications associated with the disease.

The paper deals with the evaluation of the mechanical properties of the crepe paper and chickpaper. The thickness of crepe paper was 300 m with the surface mass 150 g*m-2 and chickpaper paper thickness was 100 m with the surface mass 40 g*m-2. Crepe paper and chickpaper are usually used for chicken breeding. Longitudinal and transversal tensile properties were studied. The tensile behavior was monitored on the motorized test stand ANDILOG STENTOR 1000 (Andilog Technologies, Vitrolles, France).There were measured the tensile properties as modulus of elasticity, maximal elongation, maximal tensile force, tensile strengths, tensile index and strain at break of the longitudinal and transversal samples by testing paper strips. Mean values of the maximal elongation b of longitudinal chickpaper samples were three times smaller than maximal elongation of transversal samples. Mean values of maximal tensile force Ft, tensile strength btensile indexwand maximal strain at break T of longitudinal chickpaper samples were two times smaller than maximal quantities of transversal samples. Mean values of the tensile modulus of elasticity of longitudinal and transversal chickpaper samples were almost equal. Chickpaper mechanical properties in tension were different in the longitudinal and transversal direction of the original paper surface. Mean values of the maximal elongation b and maximal strain at break T of longitudinal crepe paper samples were sixty times smaller than maximal elongation and maximal strain at break of transversal samples. Mean values of maximal tensile force Ft, tensile strength bandtensile indexwof longitudinal crepe paper samples were fourth times smaller than maximal quantities of transversal samples. Mean values of the tensile modulus of elasticity of longitudinal samples of crepe paper were thirty eight times smaller than values of transversal samples.

The article is a response to the polemical commentary by Paweł E. Tomaszewski, PhD, published in the current volume of the journal Studia Historiae Scientiarum 18 (2019), regarding the author’s earlier article on the work of the Institute of Metallurgy and Metal Science at the Warsaw University of Technology with the addenda to the biography of Jan Czochralski, published in the previous volume of the journal. It is well known that any attempt to compile the history of any issue requires critical approach to historical sources and that acquiring information collected in archival sources, the press and memoirs requires from the researcher a diligent and thorough comparative work. However, the problem arises when an author of a future publication has only few sources at his disposal, or even only one, which was the case here. The article answers the doubts bothering Paweł E. Tomaszewski regarding the financing of the construction and equipment of the Institute of Metallurgy and Metallurgy at the Warsaw University of Technology and the origin and work of Jan Czochralski. The issues of the enterprises Zakłady Hohenlohe SA, Wspólnota Interesów and Wspólnota Interesów Górniczo-Hutniczych SA were also discussed. The author proposes that a systematic team inquiry into both press and archival resources regarding Jan Czochralski should be carried out, and researchers should be allowed access to respective private archives. This will allow for a more research-grounded historical syntheses of Jan Czochralski.

Several remarks on the text by Mariusz W. Majewski devoted to the history of the Institute of Metallurgy and Metal Science at the Technical University of Warsaw, and on the role of Prof. Jan Czochralski, are presented. The aim was to show that the topic has not been exhausted, and some wordings need correction.

The article addresses the filigrees on the paper of Krakow edition of Martin Siennik’s "Herbarium" of 1568 printed in the typography of N. Scharfenberg, five exemplars of which were found in the collection of VNLU. We have determined the filigrees quantity and percentage ratios, frequency of their detection, dynamics of paper change in a book and paper similarity in all the exemplars. Paper analysis of "Herbarium" exemplars proved that they were printed only on Krakow paper with the filigrees of local mills. It has also allowed us to ascertain the time of additional printing of two exemplars pages. Extra pages for one exemplar were printed in the late 16th century, for the other - in the 19th century. The first additional printing was conducted in the typography of N. Scharfenberg, the other, probably, was initiated by the book owner, a scientist and a bibliophile, the Duke Montresor. The filigrees study of Martin Siennik’s “Herbarium” demonstrated that they were printed on the paper similar to that of the Cyrillic edition of the Evangel of 1569 printed in Zabludow by Ivan Fedorov and Pavlo Mstyslavets. Therefore, most of the paper of the second edition was of Krakow origin

The article deals with the research methods of librarian documents paper properties, which characterize its durability most accurately. It is explained why the diversity in paper composition determines special properties of paper. The article features a conventional method of paper durability determination based on the study of paper properties during artificial aging in a high temperature thermostat. The authors provide information on physical and chemical properties of photographs and the research of photographs aging process, which takes place in librarian fonds as well. The necessity of fonds preservation regulatory regimes is accentuated as they help to slow the aging process of paper of the documents of all kinds. Modern conservation technologies enhancing the durability of librarian documents paper are described in the article as well

In the article watermarks of Gospel of 1600 without signatures from Vilnius Publishing House of Mamonichs are explored. As an example six copies from V. Vernadsky National Library of Ukraine holdings were chosen. The research enables us to determine the quantity of watermarks kinds and their percentage in circulation, to explore the dynamic of watermarks replacement and to define their origin. We have defined that more than half of paper used in the edition is produced in Lithuania but there also is a large amount of foreign paper, mostly of Cracow origin. The study also covers watermarks from two fragments of this edition, as well as those from copies held in the Library of Vilnius University and the National Library of Belarus. The kinds of filigrees at these copies differ from the filigrees at Kyiv copies. It was suggested that paper of different quality was purchased and more and less qualitative copies were batched for trading.

Ken Shackleton wrote in 1976: „Behavioral scientists have criticized the accountant for a number of years. It is likely that their criticisms will continue for a further ex- tended period due to the profession's lack of urgent response.” More than 40 years have passed since the statement cited above, so we are now allowed to ask whether something has changed in this regard, and if so, what it is, and if not, why this is so. Taking into consideration the studies conducted in the field of accounting, we rec- ognize that researchers use a variety of branches of social science. Psychology seems to be very important in accounting research because it presents different behavioral aspects of the individuals and entities that influence the resulting financial and nonfinancial volumes. These behaviors can be analyzed from both intra-organizational as well inter-organizational perspectives. In this regard, other disciplines, such as eco- nomics, sociology and organization theory are implemented to contribute to the re- search performed in the behavioural accounting literature. And it has been this way since 1966, the year when this research stream was started (Caplan, 1966). Dunk (2001) said, „for as long as organizations comprise people, their behaviors will influence organizational functioning.” However, the impact of behaviors on an organization and its business environment can have different intensities and effects, i.e. positive and negative. This affects the variety of topics discussed in behavioral accounting research and they are presented in scientific publications worldwide. The importance of behavioral paradigms in accounting among researchers and the increasing trend in this issue in scientific publications were confirmed by e.g. Dyck- man (1998) or Dunk (2001). Accounting scientists indicate that behavioral paradigms help to understand accounting phenomena in a broad sense, e.g. financial accounting or management accounting. However, some researchers also criticise accounting studies based on the behavioral approach, for example Zimmerman (2001). Suggested topics To confirm or reject the statement presented by K. Shackleton, the following ques-tions referring to financial and management accounting should be covered by the papers you submit to the special volume of our journal: • What kind of scientific approaches or frameworks (behavioral science) have been used in accounting research? • Do theories or frameworks of behavioral science help to understand accounting and do they have an impact on its improvement in business organizations? • Has a new understanding of „meaningful issues” occurred? • Has the practical work of accountants/management accountants changed? • Has accounting research changed somehow in regards to the behavioral ap-proach? • Have behavioral accounting studies been conducted which take into account the dynamic business environment of organizations? The articles (ca. 40,000 characters) may present the results of research conducted using different methods: theoretical approaches, empirical approaches (surveys, case studies). We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books or conference materials. The deadline for submitting papers is 1st March 2019. Each article should be prepared in accordance with the guidance given in the sec-tion „Instructions for authors” of our website: http://ztr.skwp.pl/resources/html/cms/ FORAUTHORS. Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT By submitting an article, please enter in the additional comment in the Publishers Panel Index Copernicus system that your article is for Special Issue with Guest Editor.

The ESPAD (European School Survey Project on Alcohol and Other Drugs) study is carried out in a changing number of European countries every four years since 1995. In 1995, 22 countries participated in the survey and 34 in 2015. Poland participated in all six ESPAD editions. The aim of ESPAD is to target the use of psychoactive substances by schoolchildren, and recently also risk behaviours from the areas of new technologies and gambling. The results are intended to provide data for designing and evaluating policy towards psychoactive substances and what is broadly understood as prevention addressed to youth. The studied population are 15-16 year-old students (at the time of the study). Random-clustered sampling is applied, where clusters are school classes. The recommended sample size is 2400 students, which ensures separate representativity for boys and girls. The study has been realised using a classroom self-administrated questionnaire. Great attention was paid to providing students a sense of security and anonymity. Despite the efforts to ensure full comparability of ESPAD results both between countries and over time, this comparability is still limited.

The paper describes the filter-paper method as an indirect method for the estimation of the pF characteristics. In this method, no direct measurements of soil water potential (pF) are performed, but the latter is determined on the basis of the gravimetric moisture content of the filter paper, which is in contact with the analysed soil samples. Therefore, there is a need to establish a calibration equation that would express the relationship between the value of the soil water potential (pF) and the gravimetric moisture content of the filter paper. The calibration procedure was performed using standard measurement methods of determining pF curves (sand box, pressure plates) and filter paper (Whatman no 42). Based on the research conducted, calibration curves were developed for the filter-paper method, for the analysed sapric (drainic) histosoles, developed from moss and alder peats of medium (hemic) and strong (sapric) degree of decomposition, originating from the mid-basin of the Biebrza river. The proposed calibration curves were presented as 3-degree polynomial equations. The aforementioned equations can be used for the estimation of retention characteristic for sapric (drainic) histosoles, showing similar properties and comparable degree of secondary decomposition of the peat mass.

The aim of this article is to develop a postmetaphysical conception of reading by following Kierkegaard’s Either/Or Part I (1843) through such Derridian concepts as secret, hospitality, and spectrality. The work focuses on the three essays addressed to the Symparanekromenoi (“the community of the dead”), a fellowship neither young nor old with an aphoristic way of life (2010b, pp. 137–225) that can be understood as a figure of alterity. Special attention is paid to paratextual features of the book: the texts are actually presented as old papers found in a secretary desk by a pseudonymous editor (“Victor Eremita”), which suggests that every text is a posthumous paper, that is to say, it will always be read after the death of its author. Instead of finding a solid author who holds the semantic weight of the text, these papers are based in a blank of sense, a specter, a secret: if they are sustained on its author, then they are sustained in a mystery, not in a sort of revelation of meaning.

The conducted study has shown problems with electronic documents already in the moment of their accession, as well as arrangement and description, storage and providing access to them in the archive. It turned out that, unfortunately, electronic documents are treated only as an addition to paper versions of materials. The study uses method of document analysis (including electronic document), as well as a survey – a questionnaire. The object of the study was a private papers of Professor Stanisław Gorgolewski.

Admission Dysfunctions of the lumbosacral spine are among the most common problems related to the movement of contemporary society throughout the world, and its incidence increases with age. In recent years, increased interest in the issues fascia, which until recently was neglected in the etiology of low back pain. One of the therapeutic options that can be applied in the case of chronic pain syndrome lumbar-sacral spine techniques are easing myofascial (ang. Myofascial release, MFR), which is one of the latest methods in the field of manual medicine. Objective of the work The aim of the work was overview AD recently published study on the effectiveness of techniques easing myofascial pain in chronic lumbar-sacral spine. Material and methods To find the current investigate research (publications of the last 5 years) dedicated to MFR in the treatment of chronic pain, lumbar-sacral spine searched the following databases: PubMed, PEDro (Physiotherapy Evidence Database), ScienceDirect and Academic Search Premier. The following keywords: myofascial release, myofascial release therapy, myofascial pain, chronic low back pain. Results 9 qualified to review the studies investigating the effect of loosening myofascial pain and range of motion, functional limitations, muscles, as well as the quality of life in people with chronic pain lumbosacral spine. Conclusions The results of this review show that there is little research on the MFR employs treat ailments low back pain lumbar - sacral. Based on the studies included in this review can be concluded that the MFR can be an effective treatment for back pain lumbar - sacral, but there is a need for further research with a well-developed research procedure that will allow the standardization of this therapeutic method.

Complex phenomena such as play, creativity or innovation are familiar, yet difficult to describe in a systematic manner. In this short article I propose six necessary conditions for any comprehensive description of play. Against this background I discuss my systems-theoretic, constructivist and practice-informed approach to play.

Done correlation analysis of interconnection between the characteristics of protected against forgery paper (roughness parameters and fractal dimension) and optical characteristics of imprints (optical density, color difference), which enabled the prediction of the optical characteristics of impressions and taking into account the differences of optical characteristics in watermark areas and outside them. In this work experimental data of researches physical and technical characteristics, parameters of roughness and fractal dimension of samples of a banknote paper, and also characteristics of the protected paper with water signs are used. The relationship between the characteristics of the surface of the paper and the quality of the optical characteristics of the imprints is best observed when constructing graphical relationships between the relevant indicators. Dependence is established for each banknote paper sample. The calculation of quadratic deviations of experimental data showed a correlation between the characteristics of the surface of the paper and the parameters of optical density (D). Graphic dependencies are approximated by regressive equations with the definition of correlation coefficients. On the basis of the analysis of the obtained results and regression equations, interconnection of the characteristics of the surface of the banknote paper, the ink, the amount of ink on the imprint, which correlates with the optical characteristics, allows us to establish control and quality control. It was found that with increasing values of Ra there is a decrease in the optical density of the imprint and an increase in the optical density of its back (ie, interlacing). With an increase in the optical density of the paper to the lumen, an increase in the optical density of the imprint and a decrease in the optical density of the back of the imprint is observed. There is a tendency to increase the optical density of the imprint and decrease the optical density of the back of the imprint with the increase in the thickness of the paper. The obtained experimental data confirmed theoretical calculations. The error between the experimental data and theoretical calculations is 5–10 %. The advantage of this work is that, under the conditions of multi-series production of banknote products, it is possible to control the quality indices of the imprints for a larger number of materials, compared with the regulated standards.

The problems of the creation of the basic reasons of Ukrainian nation’s political identity in the context of cultural and political dimension have been revealed in the article. It has been found that Cyril and Methodians understood the reasons of political division, which had historical and spiritual background. It has been shown that members of Cyril and Methodiy’s company tried to determine the variations of directions in the development of national and political unity and to determine the Ukrainian national - cultural priorities. They argued that the Ukrainian mentality had been formed on the basis of the following dominant principles: respect to the family, esthetical love to their native land, rational and ethical attitude and respect to human life. It has been indicated, that Cyril and Methodians had proven the idea about the state of the national culture, which had transformed into the global culture through Russian culture, although Ukrainian and Russian culture had perceived differently the importance of global processes. Big attention has been paid to the fact that free Ukrainian people had the experience of struggling for the affirmation of present national character, they did not want to form unions that would destroy freedom. The achievements of Ukrainian national freedom have been described primarily in the implementation of the “freedom” of the individual. Statements of the human freedom being the need of self-expression inside the individual freedom by means of obtaining a sign of social freedom have been suggested. It can be provided when collectivism has no pressure on the will of the individual and cannot influence its intellectual potential. The emphasis has been referred to the fact that the psychology of self-defense is based on Ukrainian cultural achievements being the part of its national identity. The forms of language development, the construction of temples, traditional rituals of rural life have been developed. The “live” power laid in national and cultural achievements of Ukrainians as they borrowed the values from other cultures and adapted to their minds. This happened due to the fact that national culture was formed as a specific element of the current world culture and withstand the pressure of “great power.” It has been noted that Ukrainians contributed to the development of Russian culture, they dissolved this so-called Little Russian mentality in the Russian public sphere and popularized Ukrainian spirit. The impact of ideas of European Slavophiles Decembrists, Ukrainian philosophers to the attitudes of Cyril and Methodius has been reviewed. Theoretical and methodological basis to analyze the maturing political identity formed work of contemporary philosophers, political scientists, cultural studies, where they were identified and developed fundamental categories methodology regarding patterns of political thinking Ukrainian nation.

Taking into consideration the necessity of the production of the resource-saving and ergonomic book and magazine covers under conditions of the recent highly competitive environment of the printed products distribution and the consumer pricing, the analysis of the conducted research identified the relation the changes in the indexes of strengthen capacity of single- and two-ply binding materials samples as well as pasted ones. These findings have applied relevance while selecting the covering components for their production with minimized economic indicators. The results of experimental researches revealed the differences in the efforts of the destruction of single and double samples: the variation is from 1.91 % (for coated paper weighing 150 g/m2) to 41.77 % (for coated paper weighing 300 g/m2). It is assumed that the covers, constructively production of a double sheet of binding material, wear out during prolonged use and the effects of destructive operational factors in proportions of the approximate experimental results obtained for each of the materials used. The research of the same type of binder materials on the strength of the stretching of the samples revealed the difference in the impact of binder glue on strength indicators. Analysis of the graphs of strength indicators reproduces a gradual increase in the digital characteristics of the strength of samples of coated paper in relation to the increase in the weight of paper and a sample of chrome-ersatz paper made from waste paper, as well as the impact of different types of adhesives on strength indicators, which creates a partial information base for their expedient use. The total influence of the structure of materials and adhesives on which glued sheets of paper and cardboard showed the maximum strength values during stretching in glued samples of coated paper weighing 350 g/m2, coated paper weighing 300 g/m2 and a 0.3 mm thick chrome-ersatz paper, glue-bonded polyvinyl acetate dispersion.

Filtering profile is one of the important stages of evaluation of the surface profile of the paper. The term ‘filtration’ should be understood as the methods (electrical, optical, mechanical, mathematical) to select the necessary information from the general profile of the surface. The impact of interference, especially emanating from the environment is inevitable when recording profiles. Above that, to level completely the device error of the test sample it is necessary to spend a large amount of time. Therefore, it is necessary to develop a mathematical model for the filtration of roughness of the surface paper profile. Goal of the research: to develop a technique for digital processing of paper surface profilographs to the further identifying the relation between the paper parameters and quality of the prints. The mathematical approach based on Gaussian filter and the analysis of profilograms obtained by the contact and optical methods of profilometry were used. It was developed software on the basis of Free Pascal software package as well. In order to provide the experimental investigations, profilograms of surfaces of various types of paper obtained in previous studies using a profilometer with an inductive converter, model 296 were used. Software for filtering the roughness of the surface profile of unprinted or printed paper using Gaussian filter, which allows to receive profilograms, eliminating in the profile the factors such as obstacles and errors caused by random vibrations, as well as to calculate the relevant roughness indexes, and to identify in the future the interaction with the quality of the prints on this paper.

The research’s efficiency the raster dot in the printing process is considered in the article. Changes in the color form quality depend to a large extent on the printing machine technical specifications and the ability to control them. Objectively, the color estimated characteristic on the form is the raster elements relative area. To predict the raster dot’s value, we need to conduct a large scale of experiments to provide reliable information and get the most beneficial results. Mathematical models based on factor planning of experiments allowing predict the raster dot’s unwinding magnitude in the printing process and determine the possible interaction of the roughness parameters the printing cylinder surface, its microhardness, the ink layer thickness and pressure in the printing process, and also allow to control the form quality parameters. This method is the most common type of first-order plans, the realization occurs because of finding the researched function for all possible combinations of factors variation levels. An important condition of experiment planning is a quality source of information, namely observance of all aspects of the theory of planning: the exclusion of systematic errors; conducting experiments according to the plan and methodology; carrying out repeated experiments in identical conditions; use of the results of these experiments; during the experiments, the selection of objects took place at random, which offset systematic mistakes. We obtained the average a priori ranked number of factors that affect the unpacking of the raster point, by the expert estimation method, as well as the boundaries of the changes in these factors, the methods and the accuracy of their measurement. Planning a multifactorial experiment allowed us to obtain a model for calculating the raster point on coated paper and adequately describe the interdependence of certain controlled factors.