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Podatki i opłaty ekologiczne jako instrumenty polityki środowiskowej

Author(s): Wojciech Małolepszy / Language(s): Polish Publication Year: 0

Purpose: Contemporary world’s challenges related to the emerging environmental issues imply a necessity of developing an appropriate set of environmental management tools. The aims of the chapter are to present general principles of ecological taxation and to demonstrate the role of ecological taxes and fees as instruments that contribute effectively to the achievement of environmental protection policy objectives. Design/methodology/approach: The chapter presents a critical review of the academic and institutional research on ecological taxation and the results of a data analysis on environmental taxes in the European Union countries in 2019. It has been divided into four sections. The first and the second ones were devoted to the theoretical, functional and developmental aspects of ecological taxes and fees. Then, the indicators showing size of environmental tax burden in European Union countries were evaluated. The last section focused on a wide range of tax mechanisms and tools that would potentially improve environmental policy around the world. Findings: Ecological taxes and fees play a leading role when it comes to the use of the economic instruments for environmental policy. It is indicated that appropriately designed and implemented ecological tax system can provide comprehensive and effective support for achieving environmental objectives. It is essential to create new ecological tax mechanisms, as well as to modify existing ones to adapt them to the upcoming climate, environmental and energy challenges. Keywords: ecological taxes, ecological fees, environmental policy, ecologisation of the tax system.

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Partycypacja lokatorska jako element zrównoważenia społecznego

Author(s): Katarzyna Suszyńska,Karim Youssef / Language(s): Polish Publication Year: 0

Purpose: Identification of the connections between tenant participation in social housing and the theory of social capital and social sustainability. Design/methodology/approach: Critical analysis of Polish and foreign literature on tenant participation, social capital and social sustainability. The authors adapted various concepts of social capital as the theoretical basis. Findings: In the literature on the subject, two meanings of the term social sustainability may be distinguished – the so-called soft application of the term and a more “severe” one, which covers the issues of changing the balance of power and profound social changes. The authors have attempted to delineate the third perspective, putting forward a thesis that the most useful for research on social housing is Coleman’s concept of social capital, where social capital is related to the capital of an individual. In studies on the housing environment in the social housing stock, it is necessary to identify the social capital of residents in the context of the environment, i.e. housing estates, by examining the level of participation of tenants in the decision-making process. Originality and value: The concepts of tenant participation, social capital and social sustainability are frequent subjects of research. However, these terms are rarely combined, which determines the originality of the proposed approach. The study is of practical importance in relation to social housing, since increasing the social capital of tenants through their participation in the decision-making process is one of the steps towards overcoming the impasse in the field of social sustainability.

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Możliwości nabywcze młodych osób na lokalnym rynku nieruchomości mieszkaniowych

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

Purpose: The aim of the study is to determine the purchasing power (housing affordability indicators) of young people (up to 35 years old) on the local housing market. Design/methodology/approach: The author has conducted a critical review of the literature on the economic situation of young people in terms of the possibility to meet their needs on the housing market. The author has taken into account the problems resulting from the situation of young people on the labour market and their housing preferences. Furthermore, the article also presents the situation on the local residential real estate market. Findings: Based on the results of the analysis of the situation of young people on the labour market, their income and the data illustrating the situation on the local residential real estate market, it may be concluded that dwellings in urban areas are relatively expensive, which means that only a small group of people can freely meet their housing needs. For most young people, buying a preferred dwelling becomes an overwhelming challenge. The indexes reflecting purchasing abilities may explain the choice of suburban locations as places of residence. Originality and value: Research concerning young people on the residential real estate market usually focuses on their needs and preferences. Additionally, it is indicated that young people constitute the largest age group among buyers. On the other hand, the media image of the residential real estate market focuses on growing prices and purchases, ignoring the difficult situation of many people under the age of 35. Therefore, the study attempts to fill this gap and indicates the need to discuss the consequences of the current state of affairs (e.g. limiting housing purchases, parents and adult children living together for long periods of time).

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Koszty utrzymania mieszkań przez emerytów i rencistów na tle innych gospodarstw domowych w latach 1993-2019

Author(s): Anna Górska / Language(s): Polish Publication Year: 0

Purpose: The aim of the study is to determine the costs of maintaining a dwelling by retirees and disability pensioners compared to other households in the years 1993–2019. Design/methodology/approach: In order to determine the amount of housing costs for retirees and disability pensioners as well as for other households, the author has collected data on the costs between 1993 and 2019 based on the publication of the Central Statistical Office (now known as Statistics Poland) entitled “Budżety gospodarstw domowych” (Household budget survey). Findings: The costs related to the maintenance of a dwelling constitute the second largest group of expenses following consumption. The cost analysis in the period between 1993 and 2019 showed a constant increase in housing costs, with the largest group of costs being those related to heating. On the other hand, the highest cost growth dynamics was related to water expenditures. The housing expenditure of retirees and disability pensioners was the highest or one of the highest among all the surveyed groups of households, which results, among other things, from the lack of adjustment of the living conditions of seniors to their needs (in terms of the number of rooms, flat area or architectural solutions), as well as from the poor technical condition of the dwellings, which also translates into higher maintenance costs. Originality and value: The issue of the cost of maintaining a dwelling by seniors is not frequently discussed in the scientific literature. The main areas of research concerning the elderly in the context of housing resources are most often related to architectural maladjustments. However, the topic of increasing housing costs in senior households is an important social problem and should be the subject of more research and analysis.

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Komercyjne domy seniora w Polsce a gerontechnologia – wyniki badań

Author(s): Marcin Boruta / Language(s): Polish Publication Year: 0

Purpose: The aim of the study is to present the concept of the silver economy and basic solutions in the field of gerontechnology utilised in senior housing, as well as to depict the situation in commercial retirement homes in Poland in terms of the use of devices related to gerontechnology. Design/methodology/approach: The author has conducted literature studies in the field of demography, the concept of the silver economy and gerontechnology. Additionally, an empirical study has been carried out with the use of a standardised questionnaire. The research population consisted of institutions providing round-the-clock care for disabled, chronically ill or elderly people. These institutions operate as part of business activity or paid statutory activity from at least January 1, 2017, with minimum 75% of the total population being people aged 65 and older. Findings: The sector of private retirement homes in Poland takes advantage of technological solutions to improve the quality of life of residents and the level of services provided. However, the catalogue of existing solutions is significantly limited and used primarily to support and monitor health. Solutions for the automation and control of the home environment are applied to a small extent, and the use of solutions for the exchange of information and recreation is marginal. Originality and value: The demographic changes taking place in Poland, as well as the growing costs of supporting older population groups and meeting their diverse needs may raise concerns about the productivity of the economy, its competitiveness and the condition of public finances. However, the existing scientific studies and foreign experience allow to conclude that if the silver economy is considered as a field of strategic activities, the existing threats can be perceived as opportunities. Gerontechnology is a vital element of this economy, and modern technological solutions aimed at seniors are an inherent and increasingly popular element of senior housing and will become one of the basic directions for improving the real estate market.

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Pandemia COVID-19 a rynek nieruchomości w Polsce

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

Purpose: The aim of the article is to answer the following research questions in the context of strong factors, both external (COVID-19 pandemic) and internal (restrictions): 1) What is the current professional situation of people associated with the real estate market? 2) What is the general situation on the real estate market? 3) What are the prospects regarding the professional situation and the market itself? Design/methodology/approach: The author has used the diagnostic survey method and the survey technique (electronic questionnaire) in the study. The research was carried out in the second quarter of 2020 (i.e. in the period of the strictest restrictions) on a sample of 247 people representing mainly the professions of a real estate agent, property appraiser and real estate manager. Findings: Pandemic restrictions, including in particular the restrictions on the functioning of selected aspects of the economic sphere (lockdown), drastically worsened the professional situation of people associated with the real estate market and had a negative impact on the overall economic situation. A shock occurred, above all, on the demand side of the market, disrupting the functioning of entities dealing with the professional service of the market, including primarily people working in the profession of a real estate agent and a real estate sales specialist in real estate development companies. A common feature of the professions in question is the work model based on direct contact with clients. In this case, remote work turned out to be possible only to a limited extent. The overall assessment of the situation on local real estate markets and their individual segments was utterly negative. Originality and value: The first weeks of the pandemic were characterised by very high dynamics and frequency of changes, which caused chaos and disrupted the functioning of entities operating on the real estate market. It was considered crucial to obtain the opinions of the people directly involved in and creating this market. The conducted research was one of the first in Poland which comprehensively allowed for a preliminary assessment of changes on the selected market.

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Obszary ryzyka w działalności małych i średnich przedsiębiorstw w Polsce

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

The occurrence of risk in economic activity is a natural phenomenon that requires management aimed at limiting the impact of risk materialization on the situation of enterprises. This phenomenon refers also to small and medium-sized enterprises, which are an extremely key element for the economy both in terms of the number of such entities, their role in generating new jobs, but also the added value. Unfortunately, the problem of risk identification and management in SME companies is at a much lower level than in the case of large entities. Therefore,in the case of small and medium-sized enterprises it seems crucial to have a proper approach to risk identification and management, especially in times of intensive changes in the environment, which in turn may provide an opportunity for new areas of risk to appear. Studies have shown that entrepreneurs are slowly increasing their awareness of the possibility of the occurrence of various types of risk and their consequences, but this increase is often selective. However, this is the basis for the development of appropriate mechanisms and procedures that will allow to conduct business effectively and safely in a changing, often unpredictable environment in the future. The purpose of the study is an attempt to identify and assessthe various areas of risk encountered in the small and medium-sized enterprise sector and their importance.

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Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego

Author(s): Sławomira Kańduła / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to assess instruments that compensate local government units (LGUs) for the loss of income from shares in personal income tax and shares in corporate tax in connection with changes in these taxes as a result of Polish Deal program. The assessment was made from the point of view of the financial independence of local government units. Design/methodology/approach: The paper begins with outlining the changes in state income taxes in Poland. The next section concerns the method of assessing the “foreign” income of LGUin the context of financial independence. Then the instruments that compensate local government units for the loss in tax revenues were discussed and their assessment was made from the point of view of the financial independence of LGU. Findings: The following consequences of Polish Deal for LGU can be identified: 1) decrease in tax revenues, 2) deterioration of the structure of budget revenues (increase in the share of “foreign” revenues), 3) establishment of “rescue” instruments in the form of a subsidy development part and changes in the allocation of revenues from shares in state taxes. The financial consequences of the changes brought about by Polish Deal vary depending on the level of local government. The municipalities, including cities with poviat status, will feel them most acutely, as they have the highest share in personal income tax. The mechanism of dividing the development part of subsidy favors some local government units because it relates to the population size and not the actual loss of income from shares in state taxes. Instruments compensating the loss of income of LGU in connection with Polish Deal limit the financial independence of LGU and deepen the lack of transparency in the redistribution of income in the public finance sector in Poland.

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Polski Ład z perspektywy progresji podatkowej i rozwiązań prorodzinnych

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

Purpose: The aim of the research is to identify, structure and evaluate changes affecting the progressivity and family-friendly nature of personal income tax in Poland, introduced in 2022 as part of the Polish Deal socio-economic program. The analysis takes into account the legal status as of January 1, 2022 (Polish Deal) and changes introduced from July 1, 2022 or January 1, 2023 (Polish Deal 2.0). Design/methodology/approach: The chapter is dominated by a normative approach, but not limited to textual-dogmatic analyses. The aim was to identify the systemic significance of the introduced changes, and the creation of tax law was also analysed. The chapter consists of three points. In the first point, the most important changes to the Polish Deal and its adjustments under the Polish Deal 2.0, which affect the progression and family-oriented nature of personal incometax, were identified and grouped in the table. In the second point, both the nature and the method of implementation of changes in the progressivity of the tax under consideration were assessed. In turn, in the third point, an analogous assessment was made with regard to changes in the pro-family elements of this tax. Findings: The changes introduced to the personal income tax under the Polish Deal and the Polish Deal 2.0 lowered the burden of this tax not only for people with the lowest income, but also for those with medium and high income. These changes, however, have to be considered together with the burden resulting from the health insurance contribution, which until the end of 2021, in part of 7.75% of the contribution base, was tax deductible. As a result, only the lowest-earned taxpayers benefit from the combined changes, for some of them the reduction in income tax becomes neutral, and for high-earned taxpayers – it does not compensate for the additional burden of health insurance, thus exacerbating the tax and contribution progression. Inevitably, the reduction of personal income tax results in lower revenues to the state budget, and moreover, increases the pressure on its expenses in order to compensate local government units for the loss of income due to the percentage share in this tax. In the face of the chronic budget deficit, in the conditions of historically high public debt and rising costs of its servicing, and the accompanying rising inflation, a natural question arises as to how this loss of budget revenues will be compensated. Knowledge of the answer to this question will allow to estimate the full redistributive effect of changes in the socio-economic program of the Polish Deal.

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Clusters – the main system for increasing the competitiveness of agricultural products

Author(s): Alibek Sabirovich Eshev,Zebo Safoyevna Shokhujayeva / Language(s): English,Bulgarian Publication Year: 0

Cluster development is important with the specificity of the modern innovative economy as a factor in increasing the competitiveness of agriculture and the agro-industrial complex in general. In this regard, this article explains the development of proposals for the introduction of a cluster system in improving the competitiveness of agricultural products.

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Изкуствен интелект, финансиране и управление в здравеопазването – предимства за сигурността

Author(s): Tatyana Ivanova Evtimova / Language(s): English,Bulgarian Publication Year: 0

Undoubtedly, AI technologies can be applied in various areas of the economy. Regarding the state of health care in the EU countries, Bulgaria is characterized by catch-up development, which requires the creation of appropriate conditions for the functioning of our health system, development and implementation of an adequate health policy. All these questions prompt various researchers to seek and propose new directions for improving the system of financing and management in the field of health care.

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Зелено управление на човешките ресурси и мотивация – иновации, традиции и добри практики

Author(s): Nonna Metodieva Ilieva,Valentin Vasilev / Language(s): English,Bulgarian Publication Year: 0

For the first time in its history, contemporary society is facing challenges so diverse in nature – from the protracted pandemic of the Covid-19, to the crisis of hostilities in Ukraine; serious challenges based on the energy crisis, and complex economic relations. In this context, the complicated political situation throughout the world seems to be the scene of the search for new solutions in all spheres of socio-political life. In these turbulent times, there is still talk of 'sustainability' – of solutions, policies, strategies. Employers and employees face joint challenges to reconcile sustainability and profitability. This paper aims to present key ideas related to the concept of Green HRM and to highlight some key features in making sense of the applicability of this concept in the practice of modern organisations. It focuses on the current state of Green HRM practices in Germany and Bulgaria, where HRM has been a leading theme in recent years and where good practices and ideas can be drawn out.

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Oszustwa związane z VAT z udziałem platform cyfrowych

Author(s): Jan Sarnowski,Paweł Selera / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.

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Ewolucja raportowania zrównoważonego rozwoju przedsiębiorstw w odpowiedzi na zmieniające się oczekiwania informacyjne interesariuszy

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

Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.

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Thoughts in Cultural Awareness, Communication Skills and Vocabulary for International and China Focused Business Deals and Exchanges in the Contexts of a Complex Global System and the Belt and Road Initiative: Personal Statements by ECUPL Students

Author(s): Asen Velinov / Language(s): English Publication Year: 0

Global business and other activities of Chinese enterprises and stakeholders have been increasing in number, variety and significance – against the backdrop of the crucial importance and attractiveness of the Chinese market for MNCs and new actors from BRI countries, and overall ever more interconnected and complex global environment (further complicated by the pandemic and various other developments in the past years) and also influenced by landmark initiatives such as 17+1 (which constantly evolved) and the Belt and Road – of high importance to China but somewhat of a mystery to non-Chinese stakeholders. Communicating internationally in English in ways that achieve intended objectives is crucial but often affected by the widespread use of cliches and expressions that are not optimized to “speak” to the intended audience. Beyond examples from my practice, Chinese publications in English and foreign publications about Chinese business activity and the Belt and Road Initiative and identifying key differences between them, the negative outcomes they lead to, pointing out some communication and culture gaps and propose some solutions, I also look at straightforward primary examples – the Personal Statements prepared by over 200 ECUPL seniors. Global business and other activities of Chinese enterprises and stakeholders have been increasing in number, variety and significance – against the backdrop of the crucial importance and attractiveness of the Chinese market for MNCs and new actors from BRI countries, and overall ever more interconnected and complex global environment (further complicated by the pandemic and various other developments in the past years) and also influenced by landmark initiatives such as 17+1 (which constantly evolved) and the Belt and Road – of high importance to China but somewhat of a mystery to non-Chinese stakeholders. Communicating internationally in English in ways that achieve intended objectives is crucial but often affected by the widespread use of cliches and expressions that are not optimized to “speak” to the intended audience. Beyond examples from my practice, Chinese publications in English and foreign publications about Chinese business activity and the Belt and Road Initiative and identifying key differences between them, the negative outcomes they lead to, pointing out some communication and culture gaps and propose some solutions, I also look at straightforward primary examples – the Personal Statements prepared by over 200 ECUPL seniors.

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POSTRATNI/GENOCIDNI EKONOMSKI OPORAVAK I RAZVOJ SREBRENICE ‒ NAUČENE I NENAUČENE LEKCIJE ‒

Author(s): Kadrija Hodžić / Language(s): Bosnian Publication Year: 0

Ni nakon više od dvije decenije u Srebrenici, ali manje-više i u svim povratničkim mjestima, ne samo da nije izrađen i primijenjen održivi model ekonomskog oporavka i razvoja već je ostao nerazjašnjen sam koncept postratni/genocidni ekonomskog oporavka. I pored zvanično promoviranog i izdašno donacijski podržanog procesa ekonomske obnove, na sceni su krajnje nepovoljna demografska, socijalna i ekonomska kretanja u ukupnom postratnom periodu. Naravno da se zbog toga otvaraju brojna pitanja ovakvog neuspjeha – od ponovnog preispitivanja samog pojma ekonomske obnove do niza „nenaučenih lekcija” iz dvadesetogodišnjeg procesa ekonomske obnove u ovoj općini.

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Meat alternatives—market and cunsumption

Author(s): Iga Rybicka,Karolina Bohdan,Przemysław Łukasz Kowalczewski / Language(s): English Publication Year: 0

Elimination of animal-based products, often related to a vegetarian or vegan diet, is one of the most popular nutritional trends observed around the world. This chapter provides an overview of the assortment, market and consumption of various meat alternatives. Products replacing meat are made of various types of (mostly) plant-based raw materials including pulses/legumes, cereal proteins (mainly gluten), oilseeds, fungi (edible mushrooms) and algae; however, cultured meat and edible insects are also described. The market of meat alternatives was estimated at USD 10,11 billion in 2022 and is expected to grow at a compound annual growth rate (CAGR) of minimum 15% by 2030. Europe has the largest share (52%) of the global market followed by North America (27%), Asia Pacific (12%), Latin America (6%) and Middle East and Africa (4%). The top producers are Beyond Meat, Boulder Brands, Hain Celestia, Nestlé, Garden Protein International, Vivera, Lightlife Foods, Woolworths, Naturli’ Foods and Sainsbury’s. Despite the fact that vegetarians and vegans constitute 6.4% and 6% of global consumers, respectively, more and more people are willing to either reduce the consumption of meat (62%) or animal-origin (42%) products. This is due to the fact that the consumption of meat-free products plays a role in sustainable development considering multiple health, economic and environmental issues.

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Shaping sustainable food consumption attitudes: Bibliometric literature review

Author(s): Natalia Gluza,Doris Antczak,Marcin Gurtatowski / Language(s): English Publication Year: 0

Sustainable food consumption is a crucial aspect of achieving a sustainable future. However, changing people’s attitudes towards food can be a difficult task. In this article, we will conduct a bibliometric literature review to explore the current state of research on shaping sustainable food consumption attitudes. The study uses a sample of 922 papers in various bibliometric analyses. The authors use citation and collaboration analysis to determine the most significant authors and journals, and examine the relationships between the main authors and institutions. Next, they conduct content analysis, using bibliographic coupling, to determine the main areasof research within sustainable food consumption attitudes. The chapter attempts to identify the most important authors, journals and trends in each field.

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Household food waste—the origin, level, structure and methods of prevention

Author(s): Bartłomiej Pierański,Luboš Smutka / Language(s): English Publication Year: 0

Food waste is one of the major problems that humanity needs to solve. The gargantuan amount of food wasted each year, estimated at around 1 billion tonnes, creates a range of environmental, economic and ethical problems. Unfortunately, food is wasted to the greatest extent by households. To a lesser extent, food is wasted by producers or intermediaries. Therefore, the aim of this article is first and foremost to identify the causes of food waste by households. To do this,a conceptual framework has been adopted. It assumes that household food waste originates in three predictable stages—when shopping, storing and serving. In other words, households waste food because they do not prepare the food they purchase, they do not serve the food they prepare, and they do not consume the food they serve. The considerations in the paper are based on the available literature and secondary data.

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Surplus food redistribution systems as a food waste prevention tool

Author(s): Barbara Borusiak,Blaženka Knežević / Language(s): English Publication Year: 0

The main objective of this chapter is to present solutions designed in order to redistribute surplusfood as a food waste prevention tool. Food surpluses are generated both in supply chains andin households. This chapter presents the surplus food redistribution system structure in terms of entities included into it. Three main types of SFRS institutions will be presented: food banks operating both as front-line and warehouse entities, social supermarkets and food sharing systems, which work as initiatives based on some premises (physical places) where food may beleft and taken from, as well as initiatives operating thanks to Internet platforms. Three categories of these platforms are characterised in this chapter: the “sharing for money” model, which is primarily a B2C for-profit model to reduce waste and, at the same time, generate revenue, the “sharing for charity” model in which food is collected and given to non-profit organisations, and the “sharing for the community” model which is a B2C or C2C model where food is shared amongst consumers.

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