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Sustainable development in the contemporary world – determinants

Author(s): Jana Gálová,Anna Mravcová / Language(s): English Publication Year: 0

The aim of this chapter is to describe various determinants of sustainable development in the contemporary world, including those most important, such as globalisation, climate change, poverty versus unlimited consumption as well as limited exhausted access to resources—with regard to the goals of sustainable development. The other objective is to give the reader essential resources covering the topic from various viewpoints and a starting point for discussions about sustainability.

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Why do consumers fail to follow waste segregation rules? What would motivate them to obey the regulations?

Author(s): Magdalena Stefańska,Gabriel Grabowski / Language(s): English Publication Year: 0

Most of empirical literature on participation in and choice of recycling at the household level has been focused on factors determining the direct cost for households engaging in recycling efforts (Czajkowski, Kądziela, & Hanley 2012; Huhtala, 2010, Jenkins, Martinez, Palmer, & Podolsky,2003). Researchers noticed mixed findings in the literature on the significance of waste collection fees for recycling efforts. There is also a question as whether household recycling efforts represent a social cost, which should be taken into account in cost-benefit analyses of alternative waste treatment systems. Some argue that it should not be calculated, since recycling efforts are, to a large extent, voluntary. But on the other hand, households devote time to segregation, which is, in fact, an alternative cost (Bruvoll & Nyborg, 2002). One of the barriers of effective segregation seems to be a low level of awareness on recycling and segregation issues among households. That was also noticed in research conducted by Omran, Mahmood, Abdul Aziz and Robinson (2009). The aim of this case study is to recognise why citizens’ knowledge on waste segregation rules is not sufficient enough. Despite research results confirming rather limited consumer skills related to the subject, efficient methods to make people increase their awareness of what correct selective waste collection is, seem to remain still undiscovered. The students’ task is both to identify why mistakes in waste segregation are made, as well as to propose ways of helping citizens avoid them.

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Opłata cukrowa jako wyzwanie dla podmiotów rynkowych oraz czynnik zmian zachowań konsumenckich

Author(s): Antonina Misiewicz,Julia Nowak / Language(s): Polish Publication Year: 0

Purpose: The chapter identifies purposes and resonances of implementing new sugar-sweetened beverages tax. The empirical part presents responses of particular economic entity, such as manufacturers, brokers and retailers. In addition, in response to new conditions the model of consumers behavior was specified. Due to economic realignment, it is attempted to predict community-related after effects. Design/methodology/approach: Text indicates key issues related to implementation new regulations. It analyses challenges, which entities have to overcome toward prevention of potential losses. Findings: Sugar-sweetened beverage tax exerted the necessity on economic subjects to implement new counter-measures, which repeatedly were connected with enormous process changes in organizations. Additionally, it is seen, that new tax is being passed-through on final consumers, which influence on increasing their purchasing vulnerability.

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Wpłaty od plastikowych odpadów opakowaniowych niepodlegających recyklingowi – nowe źródło dochodów budżetowych Unii Europejskiej

Author(s): Maciej Cieślukowski / Language(s): Polish Publication Year: 0

Purpose: To present the construction of a new source of EU budget revenues (contributions from non-recyclable plastic packaging waste) and its assessment against the EU’s own resources system from the point of view of the set criteria. Design/methodology/approach: The study is of a literature and empirical character. The research consists of four stages. The first stage presents the evolution of the EU’s own resources in the period 1951–2020. Domestic literature and EU source documents in Polish and English were used. In the second stage, the construction of a new source of revenue was presented.The legal regulations of the EU were used. The third stage is the presentation of the proposed burden-sharing for the new resource between Member States in 2022. For this purpose, internal regulations and EU statistical data was used. In the final stage of the research, the new sourceof revenue was assessed against other own resources according to the criteria set (simple structure, transparency, fiscal stability and efficiency, link with the EU policy, low collection costs, fair burden sharing, financial autonomy). EU source material was used for this. The study mainlyuses the method of descriptive analysis, and for the assessment of own resources—also the method of qualitative multi-criteria analysis. Findings: The analysis shows that the new source of revenue is primarily characterized by a simple structure, low collection costs, is also closely related to the EU environmental policy, and ensures a relatively fair burden-sharing between the Member States. On the other hand, the weaknesses of the new source are poor transparency and poor fiscal efficiency. As a result, it provides the Union with little financial independence. The new source of revenue generally improves the quality of the entire system of UE own resources.

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Projekty gospodarki współdzielenia w sektorze gastronomicznym – studium przypadku

Author(s): Hanna Ziętara / Language(s): Polish Publication Year: 0

Sharing resources is now a frequently discussed topic in the scientific discourse. The phenomenon of consumerism and globalization in the food market has led to the problem of wasting food. This is one of the greatest challenges we face today, especially in developed countries and their urban areas. Food sharing may be a solution to this problem. Foodsharing points, however, are only social initiatives, not systemic solutions. Based on the qualitative research – case study of the Metropolis of Upper Silesia and Zagłębie – the aim of the article is implemented, concerning the identification of available solutions for sharing food in cities and their assessment. This publication will be an introduction to further considerations in the field of organized food sharing in urban areas, which will contribute to enriching the concept of city management with solutions in the field of foodsharing.

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Ekorozwój przedsiębiorstw sektora transport spedycja logistyka w krajach Europy Środkowo-Wschodniej – analiza porównawcza

Author(s): Magdalena Kowalska,Anna Misztal / Language(s): Polish Publication Year: 0

The main aim of this paper is to assess eco-development of TFL enterprises in the Central and Eastern Europe in the time period from 2008 to 2018. Eco-development is conducting business in accordance with the protection of natural resources. In business practice, it means that companies take actions aimed at reducing the ecological footprint. The ecological development of enterprises depends on a number of factors, internal and external. On the one hand, they may be included in the scope of taking into account environmental protection, on the other hand, there may be a result of the development of ecological policy of managers. The first part of the paper discusses selected theoretical issues related to the environmental development of the company. The main part of the text is devoted to the statistical assessment of eco-development of TFL enterprises in Central and Eastern Europe. The study preceding the presentation of methods, the conclusion contains a description of the synthetic recommendations.

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Analiza wyboru kanałów dystrybucji ubezpieczeń wśród gospodarstw domowych

Author(s): Agnieszka Samsel / Language(s): Polish Publication Year: 0

The aim of the article is to examine which distribution channels are most often used by households. Moreover, the opinions of households on the future functioning of insurers are verified, as well as the validity of the existence of insurance. The main hypothesis was that young people prefer remote contact with an insurance company. For the purposes of the study, 245 people were surveyed using a questionnaire (CAWI method). The research results are presented graphically in charts. An analysis of variance (ANOVA) was also performed. This analysis showed that there is statistical significance in a pair of variables: gender and the possibility of eliminating personal contact with the insurer, and in a pair of variables – gender and the need to insure.

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DeFi na rynku ubezpieczeniowym

Author(s): Robert Kurek / Language(s): Polish Publication Year: 0

The acceleration and intensification of digitization processes, i.e. the growing use of digital technologies and the reliance of a large part of the economy on the Internet, has begun to change the emphasis on the role and importance of traditional architecture in the financial market, including the financial intermediation market. DeFi, or “decentralized finance”, is a part of the main trend of these changes and they have also found their place on the insurance market. On the one hand, their presence may significantly change the shape of the insurance market due to the fact that the idea of DeFi indirectly means building services and products separate from the traditional financial system. DeFi insurance and alternative risk coverage have the potential to successfully fill the insurance coverage gap for crypto-assets and limit the risk exposure that accompanies entities active in a decentralized economy.

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Wykorzystanie kaskad kopuli w agregacji ryzyka w procesie wyznaczania kapitałowych wymogów wypłacalności w Solvency II

Author(s): Krystian Szczęsny / Language(s): Polish Publication Year: 0

One of the basic aspects of the Solvency II Directive introduced in 2016 is the protection of the insured against the insolvency of insurance companies. For this purpose, by aggregating the solvency capital requirements for the specific types of risk to which the insurer is exposed, the solvency capital requirement (SCR) and the diversification effect (ED) are determined. Insurers are able to calculate the SCR using the Standard Formula given by the authors of the Directive or internal models developed by their insurance companies. The Standard Formula is based on the variance-covariance method, which assumes a constant correlation matrix that defines the relationships between aggregated risks to which the insurer is exposed. The aim of the research is to use, in internal models, pair-copula constructions in order to model the relationship between aggregated risk modules. The structure of the relationship between the aggregated risks is modeled with the use of C-vine and D-vine copula, while the range of possible SCRs resulting from various dependency modeling methods is determined using the ARA (Adaptive Rearrangement Algorithm). In the study, the author arbitrarily assumes loss distributions for the insurer’s five major risk modules, i.e. market, counterparty default, life, health, and non-life modules. The author compares the ED obtained by the variance-covariance method,the ED obtained with the use of copula and the ED corresponding to the upper limit of the SCR determined by the ARA algorithm. The conducted research shows how important in the SCR and ED determination process is the role played by the correct identification of the structure of the relationship between aggregated risks and presents the possibilities of using pair-copula constructions for this purpose.

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Ocena procesu wycofania telefonu Samsung Galaxy Note 7 wobec braku ubezpieczenia kosztów wycofania produktu

Author(s): Antoni Szulc,Piotr Manikowski / Language(s): Polish Publication Year: 0

In August 2016, the world spread the news that Samsung is struggling with the problem of exploding Samsung Galaxy Note 7 phones. As it turned out, the consumer electronics giant did not have or did not take advantage of the recall insurance, which resulted in significant financial and image losses. The recall of the product in this case also involved a disruption of the supply chain, the need to carry out an investigation and thorough product testing, and the disposal of hazardous devices. Each of the aforementioned activities could have been financed from the Product Recall Insurance. The purpose of this article is to evaluate Samsung’s Galaxy Note 7 recall process and provide an alternative scenario in which the manufacturer would use recall insurance. First, we will present the course of events and describe the reaction of the producer and his environment. Then we will determine the consequences that arose as a result of the defective devices, and finally we will present the benefits that would be provided to the South Korean manufacturer by appropriate safety equipment.

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Utilising science–business relations in dissertations developed at universities

Author(s): Arif Erkol,Jan Fazlagić / Language(s): English Publication Year: 0

This article presents theoretical background based on research results that is related to the issue of creating applied diploma theses at universities in Poland. On the one hand, this issue is very important for improving the quality of higher education and broadly understood innovation of the economy, and on the other hand, it is still treated as a set of expectations and demands towards universities. The aim of the paper is to identify and investigate the possibilities of increasing the applicability of dissertations developed in higher education institutions. The main research question was: “How to increase the applicability of diploma theses developed by its students?”. The applicability of diploma theses developed by its students is positioned here as one of the tenets of the Third Mission (TM) in universities. The paper aims to make a contribution to the efforts aimed at explaining the engagement of universities in the TM implementation. The TMdrivenapproach to operating a university represents a radical (and often contested by academics) departure from their traditional ‘ivory tower’ stance in which teaching and research have always been treated as ends in themselves (Nakwa & Zawdie, 2016). The authors used the workshop method to achieve this aim. Workshops are becoming a popular research tool in qualitative research where researchers can gather a group of participants who under the instructions of a facilitator can discuss a specific subject. The authors participated as facilitators in a series of workshops at the University of Warsaw attended by the academic staff who were dissertations supervisors. The study also presents suggestions and recommendations for thesis supervisors in the field of increasing the applicability of research results published in theses. The article contains the results of a survey conducted among participants of a training and consulting project carriedout at the University of Warsaw. The project aimed to increase the applicability of diploma theses developed by its students.

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Bankowość społecznie odpowiedzialna – koncepcja, zasady i model działania

Author(s): Paweł Mikołajczak / Language(s): Polish Publication Year: 0

The financial crisis following the collapse of Lehman Brothers has made market participants aware of the need for profound changes in the security of financial markets. Researchers have also paid more attention to social banking, which aims at sustainable development, mitigating negative climate phenomena, developing social innovation, reducing social exclusion, eliminating hunger and poverty. The purpose of the study is to identify the assumptions and operating model of social banks. Socially responsible banks use finance to achieve a beneficial social effect. Unlike conventional banks, they embed the above goals in their culture and strategy of long-term, self-sustaining, transparent, inclusive, resilient to external disruptions operations based on long-term relationships with customers. Community banks provide money to customers who are active in the real economy and can provide triple positive benefits to society - social, environmental and economic (triple bottom line).

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Polski Ład z perspektywy wsparcia innowacji

Author(s): Maciej Cieślukowski / Language(s): Polish Publication Year: 0

Purpose: To present the construction of tax reliefs for innovations in companies and attempt to generally assess their effectiveness against the background of the degree of use of similar solutions in other countries. Design/methodology/approach: The study is of a literature and empirical character. The research consists of five stages. The first stage describes the degree of innovation in economies in the world. The second stage presents the system of public suport of innovation in OECD countries (direct subsidies and tax reliefs). In the third part the conception of a tax relief and its role in the public policy is explained. The next two parts present constraction of new tax reliefs in income taxes in Poland. Summary includes a general assessment of new tax instruments. Findings: The degree of innovation in economies varies, but the leading countries have been fairly stable for many years. They dominate, among others Western European countries, the United States, South Korea. OECD countries support the development of innovation with subsidies and tax allowances, mainly reliefs for R&D activity. The main beneficiaries of the support are SME. The share of the granted allowances in GDP is growing dynamically. This proves that tax reliefs are an important tool for stimulating innovative activity, mainly in smaller enterprises. The use of the concessions varies across individual countries, and this instrument is successfully used by both better and less developed countries. However, taking into account the size of the granted allowances in GDP, in 2019 selected countries of Western Europe, along with Canada and South Korea,dominated. Unfortunately, Poland fares very poorly compared to the EU countries and even the countries of Central and Eastern Europe in terms of the degree of innovation in the economy, as well as in terms of public support for innovation. The structure and rules of new tax reliefs are rather simple and transparent, and thus should not be a problem for entrepreneurs from a formal point of view. Consequently, the mere fact that the allowances in question were introduced into the tax system must be regarded as appropriate. On the other hand, another issue is the actual degree of interest and use of the reliefs by the entrepreneurs themselves. Reliefs usually consist in deducting the relevant expenses from the income from economic activity, so the real condition is first to achieve a sufficiently high income. In this context, non-returnable subsidies seem to be a more attractive solution than allowances for smaller entrepreneurs. So far, the interest of entrepreneurs in investment tax reliefs in Poland has been quite weak.

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Модели на лидерски профил и тяхното проявление в корпорацията

Author(s): Yani Slavchev Yanev / Language(s): English,Bulgarian Publication Year: 0

The businesses are aware of the models of leadership, the styles of management andorganizational paradigms which could impede the economic growth. Most of the organizations try tochange themselves and adapt to the style of leadership in accordance with the business environment. Leadership,culture and motivation of the employees define the organizational capacities and become more andmore complex in the last years. The understanding for the organizations changes in the process of globalization.The true leader, according to the style of management takes care of the welfare of his employees,helps them feel good and tries to create good working atmosphere, creating a path for achieving the organizationalpurposes and the organizational success.The businesses are aware of the models of leadership, the styles of management and organizational paradigms which could impede the economic growth. Most of the organizations try to change themselves and adapt to the style of leadership in accordance with the business environment. Leadership, culture and motivation of the employees define the organizational capacities and become more and more complex in the last years. The understanding for the organizations changes in the process of globalization. The true leader, according to the style of management takes care of the welfare of his employees, helps them feel good and tries to create good working atmosphere, creating a path for achieving the organizational purposes and the organizational success.

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Luka VAT i jej konsekwencje dla finansów publicznych – perspektywa UE i Polski

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0

Purpose: The purpose of the chapter is to examine the fiscal significance of VAT in Poland and other European Union (EU) countries and to demonstrate its role in balancing public finances of these countries. Then, estimates of the tax gap in 2019 and 2020 (for the EU) and additionally in 2021 and 2022 (for Poland) were presented, while an attempt was made to identify the impact of the COVID-19 pandemic on its level. Design/methodology/approach: The chapter consists of three points. The first section presents the fiscal significance and role of VAT in EU countries. The subject of the second point is the characteristics of the VAT gap in EU countries and an attempt to demonstrate the impact of the COVID-19 pandemic on its amount, while the third point presents estimates of the VAT gap for Poland in 2021 and indicates the implemented initiatives that contributed to its significant reduction. Findings: The National Revenue Administration (KAS) successfully uses the opportunities created by the development of the digital economy in order to improve its functioning. The period of a very strong decrease in the VAT gap in Poland occurred in 2016 and 2017. Poland approached the EU average in terms of this size. During this period, the Ministry of Finance introduced many legislative, systemic and organizational measures aimed at increasing the degree of fulfillment of VAT obligations. The sealing and streamlining solutions implemented at that time and in the following years proved to be resistant to the epidemic crisis, because even then – under the conditions of restrictions in the functioning of KAS – they allowed to maintain the downward trend of the VAT gap.

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Ryzyko podatkowe związane z VAT w czasach pandemii

Author(s): Łukasz Pastuszka / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to analyse the risk resulted from COVID-19 pandemic, the increase of the risk for the entrepreneurs concerning unconscious participation in tax fraud. This chapter pictures the difficulties taxpayers have faced and in which areas entrepreneurs should pay extra caution when participating in business transactions. This will enable to illustrate the problems taxpayers faced during the COVID-19 pandemic. Design/methodology/approach: Analysis based on the author’s experience, theses based on decisions of administrative courts, data published by the Ministry of Finance and publications concerning of the COVID-19 pandemic. Findings: The analysis showed that the COVID-19 pandemic relevantly influenced the risk of the entrepreneur’s unwitting participation in tax fraud. The pandemic increases the interest in illegal activities aimed at rapid profit, caused by emerging “opportunity”, the occurrence of new conditions. At the same time, it significantly hindered the verification processes of contractors. It is more difficult for an entrepreneur to demonstrate due diligence than in the previous period. For this reason, entrepreneurs should be particularly careful in economic transactions, especially those concluded with new contractors.

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Międzynarodowa pomoc administracyjna państw członkowskich UE w zapobieganiu i zwalczaniu oszustw związanych z VAT

Author(s): Agnieszka Krysztofiak / Language(s): Polish Publication Year: 0

Purpose: The purpose of the chapter is to identify and present the rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud. Administrative assistance instruments such as automatic exchange of information, information exchange on request, information exchange without prior request, Eurofisc network, Multilateral Controls (MLC) and Presence in Administrative Offices and Participation in Administrative Enquiries (PAOE) were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud were presented. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular Council Regulation (EU) No. 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of Value Added Tax as well as the documents published by the European Commission and issued internal by Supreme Audit Office (Najwyższa Izba Kontroli, NIK). Findings: Based on the analysis, it can be concluded that close cooperation between administrations is of great importance for the efficiency of the tax authorities of all EU Member States. The exchange of information between Member States should mainly be based on joint analysis of information and joint direct actions. Such an innovative approach will enable full use of the anti-fraud tools available within the European Union and, consequently, will contribute to faster elimination of VAT fraud. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud.

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Potrzeby informacyjne interesariuszy w świetle odmiennych podejść teorii interesariuszy

Author(s): Andrzej Niemiec,Wanda Skoczylas / Language(s): Polish Publication Year: 0

The profit paradigm in business declining, replaced by hybrid organizations pursuing profits alongside social and environmental goals. Stakeholders’ involvement and dialogue are vital for the company’s success in this transformation. The objective is to examine the evolving needs of stakeholders in terms of information and their communication expectations in light of two alternative approaches in stakeholder theory: managerial and normative (Gray et al., 1996). The research method employed is a systematic literature review. The dialogic approach in stakeholder management involves engaging stakeholders in the process of defining priority issues and providing relevant information, collaboration, and accommodating changing expectations. The monologic approach is based on providing one-sided scientific knowledge by technical experts, limiting debate and rejecting alternative perspectives. The growing significance of stakeholders generates escalating principal-agent conflict between stakeholders and managers, as well as other capital providers.

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Sustainable management of fruit waste production

Author(s): Alfred Błaszczyk,Sylwia Sady,Bogdan Pachołek / Language(s): English Publication Year: 0

The main goal of this paper is to review sustainable strategies presented in the literature for managing fruit processing by-products according to the circular economy, which could be useful for companies. In the food processing of fruits, the waste can be utilised directly or indirectly. The direct utilisation of fruit waste does not ensure full valorisation and does not fully minimise the environmental impact. The most sustainable management for the full valorisation of fruit waste according to the circular economy is the indirect utilisation, which requires an energyintensive drying process before the biorefinery approach. Sustainable Development Goal (SDG) 12.3 promotes the reduction of food waste and food loss throughout the supply chain to achieve sustainable development by 2030, especially at retail and consumption levels. The fruit processing industry produces large amounts of by-products, mainly removed by landfilling or incineration. However, these methods cause emissions of carbon dioxide, methane and ammonia, and release dioxin into the environment. In addition, it causes a loss of valuable biomass and nutrients and an economic loss. The sustainable management of fruit processing by-products is important to reduce the amount of food waste deposited in landfills and to develop strategies through the irreuse for full valorisation and added economic value. The currently proposed biorefinery only focuses on partial valorisation of fruit waste, which is not completely compatible with the closedloop economy framework and economically feasible due to the low-efficiency bioprocesses. Therefore, there is a need for sustainable conception in the biorefinery approach, which can provide full valorisation of fruit waste according to the circular economy.

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Sustainable healthy diets

Author(s): Inga Klimczak,Anna Gliszczyńska-Świgło / Language(s): English Publication Year: 0

The main challenge of our time is, on the one hand, malnutrition or the increasing number of overweight and obese people, and on the other hand, degradation of the environment and natural resources as a result of production. There is an urgent need to promote well-balanced and safe diets that have a low negative impact on the environment, while being culturally acceptable and economically accessible to all. This chapter discusses the concept of a “sustainable healthy diet” in the context of international and national dietary guidelines as well as the environmental impact of production and consumption of selected food groups and types of dietary patterns.

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