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Raportowanie informacji niefinansowych

Author(s): Joanna Błażyńska / Language(s): Polish Issue: 503/2018

For the assessment of economic entities, investors are searching not only for financial information, but also information referring to environmental, social and corporate order issues. The aim of the article is to indicate the changes in the presentation of nonfinancial information and the diversity of approaches in this scope. Actions taken on the international arena are visibly heading towards an improvement in the quality of presenting non-financial information, the dissemination of good practices and increasing trust in business. Nevertheless, the previous solutions still spark an additional need. Hence, the basic areas of reporting non-financial information which need further elaboration have been indicated. A response to the stakeholders postulates can be integrated reporting, however, conducing research directed towards its standardisation would be purposeful. The comparative method as well as the deduction have been applied in the publication.

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Socjotechnika w gospodarce przestrzennej

Author(s): Agnieszka Brzosko-Sermak / Language(s): Polish Issue: 504/2018

The aim of the article was to present the possibility of using sociotechnical knowledge in shaping and strengthening spatial order in cities. The procedure for using a set of social engineering directives describing how to make targeted changes using specific measures is based on the evaluation and established values. The author presents the possibilities of using urban social engineering using examples of spatial planning, city functioning and monitoring of this functioning. The results of the reflections show how to combine the theoretical knowledge in the field of sociology and urban space management.

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„Zioła odchudzające” w walce z otyłością – charakterystyka substancji aktywnych wspomagających odchudzanie oraz badanie ankietowe na temat stosowania preparatów ziołowych

Author(s): Patrycja Bańkowska,Iwona Bryndal / Language(s): Polish Issue: 494/2017

Slimming herbs are all plants that contain substances that affect human metabolism. The aim of the study was to present the herbs supporting the weight loss process and the active substances contained in them, as well as the human approach to their use as slimming preparations. The article described properties and chemical composition and characterized by active substances based on scientific publications. Flavonoids, HCA, menthol, anethole, cinnarin, inulin, chlorogenic acid, piperine, fasolamine, anthraquinones and fibe are distinguished. Slimming herbal remedies available on the market are based on the knowledge acquired during the practice of herbal pharmacy “Farma Ziół” and recipes for herbal mixtures found in professional literature. The results of the questionnaire survey “Using herbs as a supportive deodorant” on the customers of the “Farma Ziół” shop were presented and interpreted.

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Analiza proliferacji i apoptozy komórek po promieniowaniu UV

Author(s): Sylwia Kała,Karolina Gajda,Dorota Hudy / Language(s): Polish Issue: 494/2017

Most living organisms are exposed to UV radiation, a toxic and genotoxic factor causing cell death and inhibition of proliferation. The aim of this work was to examine cell response to UV radiation in three cell lines: Me45, NHDF, HCT116. Two of these cell lines were grown from skin cells which were directly exposed to this radiation. We studied cell divisions and estimated level of apoptosis induction with a modified micornucleus assay with the blockade of cytokinesis by cytochalasin B. The level of apoptosis induction and number of cell divisions were different and depended on dose, type of radiation (UVA,UVB,UVC) and type of cell line. The results obtained suggest that UV radiation can both stimulate and inhibit proliferation and increase apoptosis depending on the type of cells; implicating their differential sensitivity to particular factors.

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Kierownicze taktyki wpływu społecznego – przegląd badań międzykulturowych

Author(s): Zbigniew Piskorz / Language(s): Polish Issue: 3.2/2016

The globalization process heightened the importance attributed to the understanding of intercultural differences. Influence process is essential for managerial effectiveness. Managers use a variety of tactics of influence to encourage subordinates to perform tasks. The type of behavior (verbal) one person uses to influence the behavior of another person is called an influence tactic. The purpose of this paper is a synthesis of empirical data on the use of various managerial influence tactics in different national cultures. The data indicate the similarities and differences in the evaluation of the effectiveness of various influence tactics in different national cultures. Some of the way on influencing other are considered effective in many national cultures. Such universally effective ways of influence were the following tactics - rational persuasion, consultation and cooperation.

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Wybrane aspekty zarządzania międzykulturowego w międzynarodowych systemach hotelowych

Author(s): Hanna Górska-Warsewicz,Olena Kulykovets,Anna Kudlińska-Chylak / Language(s): Polish Issue: 3.2/2016

The process of international integration and globalization of the economy contributed to the introduction of the significant changes in the business management system. One of the key factors in the process of the global management is the culture.Cultural and social differences are reflected in the hospitality industry. In particular, on this background distinguished international hotel systems. The paper presents an in-depth analysis of two international hotel systems with a detailed analysis of selected aspects of intercultural management. An abroad review of the literature concerns on the field of cultural issues in management and aspects related to intercultural management.

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The importance of the quality of training in the professional improvement of police officers

Author(s): Marcin Olkiewicz / Language(s): English Issue: 4/2017

Quality is understood as a multi-faceted, interdisciplinary phenomenon and process that determines the creation of new values. The proper identification of its determinants plays a major role in its development. The paper focuses on the importance of quality in professional training of police officers. The objective of this study (carried out in 2016, in the form of a questionnaire, 18 questions on a group of 184 respondents) was to evaluate the training quality of the officers, which enables to improve their professional skills. The quality of trained police officers directly affects both their effectiveness and efficiency as well as provides a sense of security for the general public. The presented results indicate that the quality of the training is high, however, from the point of comprehensive training offer, there are areas for improvement. Striving for excellence should be a strategic activity of a comprehensive offer of training services offered, as well as an area of multi-aspect qualitative research in the future.

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RÓŻNICE KULTUROWE I ICH WPŁYW NA WSPÓŁPRACĘ MIĘDZY NAUKĄ A BIZNESEM

Author(s): Piotr Mikosik / Language(s): English Issue: 4/2017

Niski poziom innowacyjności polskiej gospodarki wynika między innymi z niskiego poziomu współpracy między nauką a biznesem. Ten z kolei jest wynikiem nieumiejętności zrozumienia wzajemnych oczekiwań i zasad na jakich funkcjonują, czego przyczyna tkwi m.in. w dużych różnicach kulturowych jakie dzielą oba środowiska.Celem artykułu jest zidentyfikowanie uwarunkowań i przyczyn niezadawalającego poziomu współpracy między jednostkami naukowymi a przedsiębiorstwami, w szczególności koncentrując się na problemie różnic kulturowych jakie dzielą te środowiska. Przyjęto hipotezę, że problemy niezadowalającego poziomu współpracy między nauką a biznesem wynikają z różnic kulturowych obu środowisk. Artykuł został opracowany na podstawie wyników badań prowadzonych w Wyższej Szkole Menedżerskiej w Warszawie poszerzony o badania własne autora. Głównymi metodami badawczymi była metoda delficka oraz wywiady pogłębione. W wyniku przeprowadzonych badań zostały zidentyfikowane czynniki warunkujące niski poziom współpracy między nauką a biznesem. Różnice te wynikają przede wszystkim z odmiennej specyfiki nauki i biznesu. Naturą nauki jest wyjaśnianie a naturą biznesu wdrażanie rozwiązań. W związku z tym, w środowiskach nauki i biznesu wykształciły się odmienne postawy, kryteria oceny jakości pracy, kryteria oceny skuteczności rozwiązań, sposoby komunikacji czy preferowane cele działania. Różnice te są na tyle duże, że stworzyły trudny do pokonania dystans utrudniający, a czasem uniemożliwiający komunikację i współpracę. Przełamanie ich i zbliżenie pracowników nauki i biznesu wymaga podjęcia długofalowych i trudnych w realizacji wyzwań. Drogą do zmniejszenia barier jakie dzielą oba środowiska jest wzajemne uczenie się od siebie poprzez doprowadzanie do wymiany poglądów i podejmowania prób współpracy, początkowo w prostych projektach by następnie przechodzić do projektów bardziej złożonych.

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Społeczeństwo wobec rozwoju robotyki: rola badań opinii publicznej

Author(s): Tomasz Grzegorczyk / Language(s): Polish Issue: 07/2017

Robotics is an emerging technology with a great potential of initiating impactful societal and economic changes. The aim of this article is to identify what are the societal attitudes towards robotics based on available public opinion research. Furthermore, the article pursues to answer the question: is there a need to convey such further research? The article takes into account the issues concerning mutual relationship between society and robotics, as well as potential challenges of this technology. Analyzed qualitative public opinion study shows that despite some advantages, robotics is a technology which rises multidimensional resistance in society. On the other hand, quantitative public opinion study highlights polarization of society. Commencing such research on the early stage of the development of robotics is crucial because of the possibility of observing changes in attitudes among society, before the “black box” becomes closed.

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Metoda eksperymentu ekonomicznego w szacowaniu kapitału społecznego – wady, zalety, możliwości stosowania

Author(s): Urszula Markowska-Przybyła,David M. Ramsey / Language(s): Polish Issue: 08/2017

The goal of this article is to present an approach to measuring one of the aspects of social capital, i.e. the normative aspect. The authors consider the concept of social capital and its various dimensions. Methods aimed at measuring such capital are presented and the problems associated with these approaches discussed. The advantages and disadvantages of classical approaches to quantitatively assessing norms, values and convictions are presented and discussed alongside the advantages, disadvantages and applicability of experimental economics as a tool for observing the behaviour of a study group.

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Intersekcjonalność w polityce społecznej

Author(s): Kaja Zapędowska-Kling / Language(s): Polish Issue: 08/2017

This article aims at proving the validity of intersectional analysis in research on social policy. Intersectionality is a new interdisciplinary approach rooted in postcolonial and minority studies. Today intersectional approach is more and more commonly applied in social sciences and cultural studies. The article’s main thought emphasizes the fact that intersecting and interfering social categories (such as gender, age, class, race and ethnicity, (dis)ability, education, and others) result in diversified social risks. The author points at the examples of multiple discrimination and reviews different social policy tools, which address the issue of social inequality in a constructive way. The publication offers an analysis of potential benefits resulting from applying intersectional approach in the process of social policy planning and policy-making.

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Mieszkalnictwo senioralne a możliwości finansowe seniora

Author(s): Barbara Gradzik / Language(s): Polish Issue: 08/2017

Changes in the demographic structure which are connected with the increasing number of seniors demand focus on their needs – for example in terms of real estate market. The decision to change the place of living is connected with bearing considerable financial costs by seniors. The aim of the article is to analyse selected housing options which are dedicated to the elderly focusing on their posibilities to pay for these places by themselves considering amount of their pensions. Based on information about costs of living in: social welfare homes, apartments connected with urbans seniors programs and retirement villages of seniors apartments, a statistical survey was carried out using average measures and measures of dispersion. The results show that without financial support of the family, seniors are not able to pay for living in housing options which are dedicated for them.

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СОЦИАЛНО - ИКОНОМИЧЕСКА РОЛЯ НА ПЪТНИЧЕСКИТЕ ПРЕВОЗИ И ФАКТОРИ, ОПРЕДЕЛЯЩИ ТЯХНОТО ТЪРСЕНЕ

Author(s): Iliya Gatovski,Daniel Yordanov / Language(s): Bulgarian Issue: 1/2018

Well-organized and high-quality passenger transport ensures the normal functioning of Bulgaria’s national economy and satisfies the population’s travel needs. It is closely related to all fields of public service for the population and it is a necessary prerequisite for using all types of services provided by commercial, socio-domestic service and tourism.The demand for passenger freights is formed under the influence of multiple factors of a different nature, which form the surrounding environment and have a different effect on them, which in turn necessitates their selection and classification.

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ВЪЗМОЖНОСТИ ЗА БОРБА С БЕДНОСТТА И ЗА ПОДОБРЯВАНЕ НА ЖИЗНЕНИЯ СТАНДАРТ В НОВИТЕ СТРАНИ - ЧЛЕНКИ НА ЕВРОПЕЙСКИЯ СЪЮЗ

Author(s): Kalina Durova / Language(s): Bulgarian Issue: 1/2018

The present article has two objectives: first, to identify the opportunities for diminishing the share of population at risk of poverty and social exclusion in the new member countries; second, to determine the main factors of affecting the living standard in Bulgaria’s districts. The objectives of the study have been achieved by ordinary least squares regressions of panel data at national and regional level. The share of population at risk of poverty and social exclusion in the new member states is influenced by the value of this indicator in the previous year, the absorption rate of the European funds and the rate of employment. The living standard of the population in Bulgarian districts is affected by per capita fixed assets cost in the previous and in the current period, the per capita foreign direct investment in the previous period and the per capita absorbed European funds in the current period.

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Jeszcze raz o potrzebie modernizacji kapitału ludzkiego

Author(s): Michał Gabriel Woźniak / Language(s): Polish Issue: 53/2018

The author argues that in the policy of systemic xeromodernization implemented in Poland in the nineties, the paradoxes of the development of human capital and the characteristics of informal institutions were not taken into account. This resulted in a dependent, enclave development that prevented the shortening of the technological gap and converged in the quality of life. This problem was not solved by the accession to the EU and the implementation of the Eurocentric development model. It is also not exposed in the reforms undertaken after 2015 and the implemented strategy of independent development limiting income inequalities. Inclusive modernization of the state and building an economy based on knowledge and innovation requires the concentration of entrepreneurial activities of the state on building a new quality of human capital. The article describes what this new quality of human capital is to rely on and what enterprising activities should be undertaken by the state for its implementation.

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Ekonomiczno-społeczne uwarunkowania rozwoju społeczeństwa informacyjnego krajów Unii Europejskiej

Author(s): Adrianna Mastalerz-Kodzis,Ewa Pośpiech / Language(s): Polish Issue: 53/2018

The worldwide globalization which we deal with in the 21st century requires an interpersonal communication all over the world. The development level of the information society is one of more important factors of competitiveness of country economy. Therefore for the countries which aspire to high socio-economic development level one of the main goals should be an easy access to the information tools such as mobile network or Internet.In the paper the European Union countries were analyzed. Most of them are considered to be countries of high social and economic development level. However analyses show that there are significant differences among these countries, especially regarding income or labour market characteristics.These differences significantly determine the information society development level. Common economic policy of the European Union countries as well as people migrations implies a permanent need of reliable communication means.To analyze the problem of diversity of the EU member states in respect of information society development level some quantitative tools were applied. Some interdependences between selected socio-economic characteristics and variables concerning the information society development level were indicated. The research hypotheses were positively verified. It was shown that the growth of socio-economic level implies the growth of information society development level. Besides, the analyses showed that the main factor that determined the information society development level in the EU countries was the income per person and that the demographic structure had an inconsiderable impact on the use a mobile or the Internet activity.

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Edukacja na rzecz efektywności energetycznej – przegląd wybranych programów

Author(s): Anna Pamuła / Language(s): Polish Issue: 53/2018

The paper describes some important aspects of energy efficiency education programs. It is a difficult task to motivate utilities to engage in energy efficiency fostering strategies, but nowadays it is very common to find energy efficiency programs implemented by utilities. A lot of them cooperate with many types of schools with good results. The directions of the energy efficiency education programs are briefly discussed in the paper. The short review of education programs offered by polish energy distribution companies as well as short analysis of students’ preferences based on the survey conducted in 2013 and 2016 are presented.

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Ekonomiczne uzasadnienie dopuszczalności przełamywania monopolu patentowego

Author(s): Bartłomiej Biga / Language(s): Polish Issue: 106/2018

The protection of intellectual property is mainly realized with legal monopolies. There are some circumstances, when law gives the permission to exclusion. In the area of industrial property law there are compulsory licenses and the activity of standardization organizations. The social grounds of their existence is obvious. However, it is necessary to indicate their economic legitymacy, because they weaken the motivation for inventive activity. Therefore, compulsory licences and the activity of standardization organizations could deny the fundamental purpose of patent existence. The aim of this text is to analyse compulsory licences – both their basic form, which is created by decisions of administrative authorities (mostly in pharmaceutical branch), and the variant, where the compulsory license is the result of the standardization organization activity (it appears in telecommunication and informatics). This research is made within law and economics framework.

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Skuteczność umów o wymianie informacji podatkowych w relacjach z państwami stosującymi szkodliwą konkurencję podatkową

Author(s): Alicja Brodzka / Language(s): Polish Issue: 106/2018

The paper deals with the subject of tax information exchange agreements (TIEAs) concluded by Poland with so called “uncooperative territories” – e.g. countries that use harmful tax competition. As TIEAs are a relatively new measure, the author attempted to answer the question whether TIEAs really helped Poland to increase the transparency and strengthened the international cooperation in the tax information exchange area. The examination of the data obtained from Polish Central Liaison Office shows whether TIEAs are commonly used by Polish tax authorities. The comparison of the Polish results with the experience of Netherlands – a country with a much longer tradition in the exchange of information with third territories – allows for evaluation of the effectiveness of the use of Polish TIEA agreements.

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Ethical Standards in the Process of Counteracting Financial Abuse with Regard to EU Budget Funds. The Case of Poland

Author(s): Alina Walenia / Language(s): Polish Issue: 2/2018

In accordance with the binding regulations of the EU law, each institution participating in the EU funds management process has in place relevant procedures preventing fraud and corruption and discouraging people from taking such actions. Managing institutions that work in cooperation with organisations which participate in the implementation of EU funds ensures the operation of an effective fraud risk management system and the implementation of effective anti‑fraud means which are designed to protect the financial interests of the European Union. The ethical norms and principles implemented in institutions which coordinate the process of EU funds management are of great importance for the process of reducing fraud related to EU funds. It was confirmed with the results of research carried out that clearly defined standards of employee conduct and determining procedures in the management and control system were the most important fact or mitigating the irregularities. A special place was reserved for complying with the norms of ethical conduct and honesty by the employees of institutions managing the EU funds and development of a Code of Ethics which describes the conduct of the employees of institutions participating in the EU funds management process. The anti-fraud procedures presented herein stem from EU law and are applicable in Poland.

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