Articles de revues : « Environmental law – Economic aspects – Poland »

1

Adamowicz, Magdalena, et Jakub Puszkarski. « Legal aspects of sustainable development of seaports in Poland ». SHS Web of Conferences 57 (2018) : 01001. http://dx.doi.org/10.1051/shsconf/20185701001.

Texte intégral

Résumé :

Sea ports are the driving force behind economic development. If ports operate efficiently and in conditions that support growth, the entire national economy gains. However, ports facing barriers and a scarcity of favourable factors have a negative impact on a country’s economy. In terms of sustainable development, it does not suffice to increase the economic potential of ports; it is also necessary to strive for balance between social and environmental interests, so that the sea may provide for everyone, including the future generations. It is important to enable ports to operate in such a way as not to stunt their competitiveness but to allow for development without disrupting the social and economic balance. The aim of this article is to investigate whether the existing legal instruments in the field of sustainable development of ports match the specific profile of ports as entities and whether the assumptions for sustainable development work well in practice. The article contains an analysis and assessment of legal regulations concerning sustainable development of sea ports. Selected legal instruments with direct or indirect impact on the formation of the sustainable development policy for Polish sea ports have been analysed at the global, European and national levels. Reference has been made to regulations related both to hard law and soft law. The article draws special attention to a balance between social, economic and environmental interests as a foundation for sustainable development.

Styles APA, Harvard, Vancouver, ISO, etc.

2

Adamus, Rafał. « Polish Draft Law on “Family Foundations” ». Societas et Iurisprudentia 10, n^o 1 (2022) : 19–35. http://dx.doi.org/10.31262/1339-5467/2022/10/1/19-35.

Texte intégral

Résumé :

This study concerns on the Draft Act on Family Foundations. This draft law is still in the course of legislative works, but it constitutes the basis for a lively discussion in Poland on its final structure. This paper presents the general concept of regulating family foundations in Poland with the most important aspects of the private-legal structure. The model relating to tax solutions remains beyond the scope of this text. The Bill on Family Foundations has a symbolic dimension, because if the legislator intends to implement it, it means that the development of economic relations in Poland has reached an appropriate high level.

Styles APA, Harvard, Vancouver, ISO, etc.

3

Adamus, Rafał. « Polish Draft Law on “Family Foundations” ». Societas et Iurisprudentia 10, n^o 1 (2022) : 19–35. http://dx.doi.org/10.31262/1339-5467/2021/10/1/19-35.

Texte intégral

Résumé :

This study concerns on the Draft Act on Family Foundations. This draft law is still in the course of legislative works, but it constitutes the basis for a lively discussion in Poland on its final structure. This paper presents the general concept of regulating family foundations in Poland with the most important aspects of the private-legal structure. The model relating to tax solutions remains beyond the scope of this text. The Bill on Family Foundations has a symbolic dimension, because if the legislator intends to implement it, it means that the development of economic relations in Poland has reached an appropriate high level.

Styles APA, Harvard, Vancouver, ISO, etc.

4

Karczmarczyk, Agnieszka, et Józef Mosiej. « ASPECTS OF WASTEWATER TREATMENT ON SHORT ROTATION PLANTATIONS (SRP) IN POLAND ». JOURNAL OF ENVIRONMENTAL ENGINEERING AND LANDSCAPE MANAGEMENT 15, n^o 3 (30 septembre 2007) : 183–87. http://dx.doi.org/10.3846/16486897.2007.9636927.

Texte intégral

Résumé :

The use of wastewater on short rotation plantations (SRP) can be an effective way of wastewater treatment as well as a source of water and nutrients for growing plants. Wastewater nutrient reusing is necessary, especially in the case of nutrients which come from non‐renewable resources, as phosphorus. The production of mineral fertilisers is usually a resource‐consuming and energy‐consuming process. Nutrient removal from wastewater in conventional wastewater treatment technologies is also energy‐consuming and expensive. That's why the reuse of nutrients from the waste streams is very important from both economic and environmental point of view. Taking into consideration climatic conditions (annual precipitation, temperature, length of vegetation period), environmental goals (concerning reduction of greenhouse gas emissions, increase of share of renewable energy in total energy production and protection of water resources) and other social and economic aspects, there is a large potential of fast‐growing plant species development in Poland. To obtain high and stable energy biomass production, irrigation and fertilisation will be needed, what in simple and low‐cost way, can be realised by irrigation with wastewater.

Styles APA, Harvard, Vancouver, ISO, etc.

5

Drożdż, Wojciech, Filip Elżanowski, Jakub Dowejko et Bartosz Brożyński. « Hydrogen Technology on the Polish Electromobility Market. Legal, Economic, and Social Aspects ». Energies 14, n^o 9 (21 avril 2021) : 2357. http://dx.doi.org/10.3390/en14092357.

Texte intégral

Résumé :

The aim of this study was to evaluate the motorization market of electric vehicles powered by hydrogen cells in Poland. European conditions of such technology were indicated, as well as original proposals on amendments to the law to increase the development pace of electromobility based on hydrogen cells. There were also presented economic aspects of this economic phenomenon. Moreover, survey research was conducted to examine the preferences of hydrogen and electric vehicle users in 5 primary Polish cities. In this way, the level of social acceptance for the technological revolution based on hydrogen cells and taking place in the motorization sector was determined.

Styles APA, Harvard, Vancouver, ISO, etc.

6

Wichowska, Anna. « Economic Aspects of Shrinking Cities in Poland in the Context of Regional Sustainable Development ». Sustainability 13, n^o 6 (12 mars 2021) : 3104. http://dx.doi.org/10.3390/su13063104.

Texte intégral

Résumé :

Two trends are observed in contemporary cities around the world: whereas some urban areas develop rapidly and experience population growth, a steady population decline is noted in other cities. Demographic changes in urban areas are also accompanied by economic changes. These changes constitute a very serious challenge for sustainable regional growth. However, these problems have not been sufficiently investigated to date, including in Poland. The aim of this study was to identify shrinking cities in Poland and the phenomena that are related to the economic aspects of urban shrinkage in Poland. Empirical research relied on analysis of the population growth rate in Polish urban municipalities, and the phenomena related to the economic aspects of urban shrinkage were identified by multiple linear regression analysis. The period of research was 2003–2019. Thirty-three Polish cities experienced a steady population decline. The economic phenomena related to urban shrinkage included changes in own-source revenues, proportions of government transfers in municipal budgets, unemployment, migration, municipal spending on education, transport, communications, and social welfare. Population decline was not related to changes in the age-dependency ratio, public spending on housing, the number of companies, or the number of vacant homes in cities. The research results can be a source of important information for regional sustainable growth policies used not only in cities and regions in Poland, but also in other Central and Eastern European countries where this phenomenon occurs.

Styles APA, Harvard, Vancouver, ISO, etc.

7

Markowska-Przybyła, Urszula, et David M. Ramsey. « Social Capital and Long-Term Regional Development within Poland in the Light of Experimental Economics and Data from a Questionnaire ». Sustainability 10, n^o 9 (23 août 2018) : 3000. http://dx.doi.org/10.3390/su10093000.

Texte intégral

Résumé :

For some time, researchers have been interested in determinants of long-term growth which are not purely economic in nature. The development of the concept of social capital by sociologists, politologists and economists is a visible effect of this interest. Any determinant of long-term growth is obviously important from the point of view of sustainability, particularly when its relation to other factors of sustainability, such as environmental protection, is taken into account. This article presents the results of research into spatial variation in social capital within Poland (according to region and size of home town). The authors consider social capital in relation to trust, trustworthiness and, in particular, cooperation, as well as taking into account attitudes regarding legal norms (law-abidingness). Such a wide approach enables us to eliminate the negative aspects of trust and concentrate on its positive forms, which can result in an economic rent. The aim of the article is to identify regions of Poland that are characterized by a high level of social capital from the point of view of individuals exhibiting a willingness to cooperate with others and observe the law and relate these results with the perspectives for long-term growth in Poland. The results of the research are based on a study carried out on a sample of 1540 students using experimental game theory alongside a questionnaire that investigated various aspects of cooperation, trust, trustworthiness and aversion to inequality. The results of the study indicate intuitively reasonable associations between the data from the questionnaire and behaviour in the experimental games suggesting that the declarations are (in statistical terms) meaningful. Analysis indicates that, in Poland, readiness to cooperate tends to be higher in rural areas. Although the study concentrates on the relation between social capital and economic development, it is also argued that high levels of social capital also favour other components of sustainable development.

Styles APA, Harvard, Vancouver, ISO, etc.

8

Marszelewski, Michal, et Adam Piasecki. « Toward to “Green Deal” Legal and Natural Aspects of the Development of Small Hydropower Plants - The Example of Poland ». International Journal of Energy Economics and Policy 12, n^o 4 (19 juillet 2022) : 249–62. http://dx.doi.org/10.32479/ijeep.13078.

Texte intégral

Résumé :

The article contains a legal-environmental analysis covering the development and operational aspects of small hydropower plants (SHPs) in Poland. From legal perspective, the paper presents conditions that have to be met during the investment process. It was shown that such a process is highly formalized. The need to protect the water and the environment results in necessity to obtain various administration decisions like water permits or decision on environmental conditions. Second discussed law-related field is the support system. In Poland there are three categories of SHPs support system: green certificates, auction system and feed-in tariff (FIT) or feed-in premium (FIP) system. The last one is the most optimal for SHPs and significantly helps to make them profitable. Moving on to an environmental perspective, Polish topography is relatively unfavorable for SHPs because of water resources and significant part of flat lowlands. Taking into account that SHP may have a visible impact on ecosystems and – in most cases – are localized and managed by private entities, it is crucial to use the SHPs potential in Poland as effective as possible. Conducted analysis also shown the legal regulation should be changed to more friendly for SHPs operators.

Styles APA, Harvard, Vancouver, ISO, etc.

9

Lam, Joanna, et Rui Guo. « Investor Obligations in Special Economic Zones : Legal Status, Typology, and Functional Analysis ». Journal of International Economic Law 24, n^o 2 (16 avril 2021) : 321–40. http://dx.doi.org/10.1093/jiel/jgab011.

Texte intégral

Résumé :

ABSTRACT The article discusses various types of investor obligations in special economic zones and examines how they are utilized as instruments for devising development policies. It presents the evolution of regulatory models and practices related to investor obligations in the context of the unilateral character of the legal framework of the zones. The article distinguishes between two types of investor obligations. The first includes commitments focused on quantifiable aspects of economic performance of the investor in the host country, such as the maintenance of a pre-determined level of investment or the creation of a specific number of jobs. The second category of investor obligations is those containing qualitative goals that contribute to the host country’s developmental objectives, such as workforce welfare commitments, environmental standards, and technology transfers. Case studies of Shenzhen, Poland, and Tanzania are analysed to demonstrate how relevant regulatory practices have evolved over time. The case studies are drawn from three different phases of the global proliferation of special economic zones and reflect the regional diversity of the zones.

Styles APA, Harvard, Vancouver, ISO, etc.

10

Adamowicz, Mieczysław. « COVID-19 Pandemic as a Change Factor in the Labour Market in Poland ». Sustainability 14, n^o 15 (27 juillet 2022) : 9197. http://dx.doi.org/10.3390/su14159197.

Texte intégral

Résumé :

The COVID-19 pandemic started in late 2019 in China. and At the beginning of 2020 it spread to all countries of the world, causing damage in all aspects of economic and social lives, including the labour market. The impact of the COVID-19 pandemic on the labour market throughout its course so far has become an important topic of research in various countries, including Poland. Research is conducted in four main areas concerning: the situation of employees and employers on the labour market; unemployment and professional activity; remote work; and anti-crisis measures undertaken by the state. The paper refers to all these aspects of the labour market in Poland, in some cases against the background of other countries. Based on the source literature, the pandemic is presented from different perspectives: as a cause of the global crisis; the implications of the pandemic on the labour market; its impact on employers and employees and on the economy and society more broadly; government programmes aimed at preventing and combating the pandemic in the form of so-called anti-crisis shields and financial shields; and the spread of remote work and its effects. The paper also presents the results of its own survey research on a sample of 170 respondents, representing people active in the labour market in April 2022. The pandemic has caused disruptive, immediate and long-term effects on the labour market in Poland. The anti-crisis policy of the state mitigated quite effectively the negative economic and social effects, noticeably more so and additionally more appreciated by employers than by employees. The case of Poland, where broad anti-pandemic and anti-crisis measures were undertaken, may be partly applicable to other, mainly European, countries. Further research on the crisis resulting from the COVID-19 pandemic in different aspects of socio-economic areas in national and international economies are recommended. The pandemic, in causing a general economic crisis, has left a permanent mark on the labour market in Poland, which will be structurally important for its functioning in the future.

Styles APA, Harvard, Vancouver, ISO, etc.

11

Olkiewicz, Marcin, Radosław Wolniak, Michaline Eva-Grebski et Anna Olkiewicz. « Comparative Analysis of the Impact of the Business Incubator Center on the Economic Sustainable Development of Regions in USA and Poland ». Sustainability 11, n^o 1 (31 décembre 2018) : 173. http://dx.doi.org/10.3390/su11010173.

Texte intégral

Résumé :

The innovativeness boosted by incubator centers has an important role in the sustainable development of the country and its regions. The paper describes a comparative analysis of the effectiveness of the business incubator center on the economic growth of a region. The goal of the paper is a comparison between two business incubators, CAN-BE in Hazleton, PA USA and Technopark in Gliwice, Poland. A number of indicators were used to measure economic growth. These selected indicators reflected social, organizational, technical, and financial aspects of economic growth.

Styles APA, Harvard, Vancouver, ISO, etc.

12

Mydlarz, Katarzyna, et Marek Wieruszewski. « Problems of Sustainable Transport of Large-Sized Roundwood ». Sustainability 12, n^o 5 (6 mars 2020) : 2038. http://dx.doi.org/10.3390/su12052038.

Texte intégral

Résumé :

When considering the economic and environmental aspects of forestry, especially the issues related to timber harvesting, emphasis should be placed on the importance of the availability of raw material resources for the sustainable flow of goods. It would also be difficult to disregard certain issues related to transport, which play a key role in the efficient flow of wooden raw materials. It has to be noticed that timber transport options are limited by a number of factors, including the considerable fragmentation of wood resources and the lack of adequately developed railway transport facilities. This paper focuses on issues related to the road transport of timber carried out by transport companies. Observations to date of large-sized roundwood (thicker than 14 cm and longer than 3 m) transport in Poland indicate a relatively frequent occurrence of overloaded vehicles, exceeding the permissible total weight limit. Empirical evidence also suggests that in many cases, it is an effect of improperly endorsed standards with regard to the density of the transported material. Moreover, there is a clear correlation between the loading volume and economic as well as environmental factors. Therefore, the aim of this article was to show both the current situation in the transport of bulky timber and to present the possibilities for its optimization, from the point of view of locational, economic and environmental factors.

Styles APA, Harvard, Vancouver, ISO, etc.

13

Wrzaszcz, Wioletta, et Marek Zieliński. « Sustainable Development of Agriculture in Poland – Towards Organization and Biodiversity Improvement ? » European Journal of Sustainable Development 11, n^o 1 (1 février 2022) : 87. http://dx.doi.org/10.14207/ejsd.2022.v11n1p87.

Texte intégral

Résumé :

Presently, the sustainable development of agriculture is the priority for nations, organizations and generally for the world. Different aspects are considered in the issue of sustainability of agriculture. In agriculture sustainability evaluation, holistic approach is needed, that determine the selection of different indicators and important farms` group for the assessment. Environmentally sustainable agriculture is the state, that should be characterized by proper farms’ organization, as well as biodiversity conservation. Taking into account the need of sustainability, the its evaluation gaining the importance. The aim of the paper is to present the scope of progress in environmental agriculture sustainability in Poland. Using public statistics for 2005, 2007 and 2016 of Statistics Poland and data about areas with high nature value farmlands (HNVfs), the direction in which tends Polish agriculture was indicated, putting particular attention to agriculture production organization and biodiversity protection. There was used a set of indicators that enable to evaluate the analyzed phenomenon, based on uniform, national data and legal documents. Research results indicated that Poland has a great potential of valuable natural farming areas. Environmental development of agriculture is observed.

Styles APA, Harvard, Vancouver, ISO, etc.

14

Piosik, Andrzej, Marzena Strojek-Filus, Aleksandra Sulik-Górecka et Aleksandra Szewieczek. « Gender and Age as Determinants of Job Satisfaction in the Accounting Profession : Evidence from Poland ». Sustainability 11, n^o 11 (31 mai 2019) : 3090. http://dx.doi.org/10.3390/su11113090.

Texte intégral

Résumé :

One of the aspects of sustainable social and economic development is providing the public with the opportunity to conduct economic activity. This requires the proper development of information systems, identification of the determinants of performance, and development of the accounting profession. The aim of our study was to assess the sense of job satisfaction and prestige of the accounting profession in Poland, as seen by accountants themselves, depending on factors such as gender, age, and others. The background for the research was a country located in Central and Eastern Europe, which had just been through a political and economic transition. The study used questionnaire surveys and was based on nonparametric statistical methods: Chi-square, U Mann–Whitney, and the Kruskal–Wallis test. Herein, we provided evidence that strong feminization of the profession can be observed in Poland, and that women’s financial satisfaction with their profession was lower than that of men, in small companies as well as in companies without any foreign equity investment. We confirmed that age is more important than gender in differentiating perceived job satisfaction. The findings indicated that the assessment of the accounting profession should be considered when creating legislative solutions for sustainable social and economic development.

Styles APA, Harvard, Vancouver, ISO, etc.

15

Jagódka, Maciej, et Małgorzata Snarska. « The State of Human Capital and Innovativeness of Polish Voivodships in 2004–2018 ». Sustainability 13, n^o 22 (15 novembre 2021) : 12620. http://dx.doi.org/10.3390/su132212620.

Texte intégral

Résumé :

The category of human capital has increased in importance with the emergence of human capital theory in the 1960s. The interest in innovativeness is a result of successive waves of industrial revolutions and technical progress. The article aims to estimate human capital and innovation in Polish voivodeships 2004–2018 as an essential determinant of socio-economic development in emerging economies. The regional dimension related to human capital and innovativeness is rarely studied in a socio-economic context. Additionally, the main contribution of the paper is that we propose an extraordinary set of variables capturing quantitative and qualitative aspects of regional research. To measure these factors, we propose a set of sub-indices describing the state of human capital and innovation. The delimitation of regions was carried out using the method of Czekanowski. The study results confirmed the polarization of voivodeships in Poland, generally according to Eastern and Western Poland. Unfortunately, it turns out that despite the economic growth in the country in recent years, disparities within the human capital of voivodeships are increasing. This makes it challenging to unleash innovation and enter a faster and more sustainable path of growth.

Styles APA, Harvard, Vancouver, ISO, etc.

16

Czaplicka-Kotas, Agnieszka, Joanna Kulczycka et Natalia Iwaszczuk. « Energy Clusters as a New Urban Symbiosis Concept for Increasing Renewable Energy Production—A Case Study of Zakopane City ». Sustainability 12, n^o 14 (13 juillet 2020) : 5634. http://dx.doi.org/10.3390/su12145634.

Texte intégral

Résumé :

One of the priority lines of action in Poland is to increase energy production from renewable energy sources (RESs). Based on the “Poland’s national energy and climate plan for the years 2021–2030”, Poland aims to achieve 21%–23% of RES share in gross final energy consumption by 2030. While coal is still the most important source of energy, new technological and organisational solutions for increasing RESs are being tested and implemented. Therefore, the creation of energy clusters based on the idea of urban and industrial symbiosis was first proposed by the Ministry of Energy in 2016. To date, there are 66 clusters in different regions in Poland, but only a few of them are active and innovative. One of them is located in the city of Zakopane, a mountain resort, which attracts about 3 million tourists annually and has developed the wide-ranging use of geothermal sources for energy supply and recreation. The paper aims to analyse the impact of the creation of energy clusters on the city’s development, including economic, social, and environmental aspects. The “willingness to pay” (WTP) method was used to calculate the impact of air pollution on Zakopane and to compare it with the Polish average to estimate the significance of the transformation to RESs in this tourist city. The results from the studies are as follows: health cost per capita in Zakopane is between 252.07 and 921.30 euro. The investigations presented can be the basis for recommendations in strategic documents in the field of regional development and environmental protection, especially on the use and promotion of urban symbiosis for increasing use of RESs.

Styles APA, Harvard, Vancouver, ISO, etc.

17

Borowski, Piotr F., et Iaroslav Patuk. « Environmental, social and economic factors in sustainable development with food, energy and eco-space aspect security ». Present Environment and Sustainable Development 15, n^o 1 (30 juin 2021) : 153–69. http://dx.doi.org/10.15551/pesd2021151012.

Texte intégral

Résumé :

Sustainable development is now a key factor in the global economy. Sustainable development is a process that leads to the satisfaction of the current needs of people and at the same time goes towards further development without destroying and limiting the possibilities of meeting the needs of future generations. Therefore, joint efforts should be made as soon as possible to build a sustainable and safe future for all people and the planet as a whole. Therefore, it is important to promote and support sustainable development by managing natural resources and ecosystems and the entire environment including people. The presented research was done on-site in African and European countries (Egypt, Ethiopia, Guinea, Turkey, and Poland) to determine their level of sustainable development. The level of sustainable development was determined by selected indicators from the Human Development Index. The level of sustainable development was determined by selected indicators from the Human Development Index. In this study, the authors used basic methods of social and economic research as follows: (1) market observation, (2) primary research on-site and (3) secondary research and the use of statistical analysis (Pearson Correlation). These methods were used to define the social and scientific problems and identify factors that affected a country's sustainable development. The main scientific problem, addressed by the study was undertaken in order to help facilitate a outcome on the energy, food and agricultural sectors connected with climate change and environmental law. It was found that there is an extremely strong positive correlation (from 0.8 to 1.0), and a very strong negative correlation (from -0.8 to -1.0) between the levels of a country’s age share, CO2 emissions, renewable energy consumption, and natural resources depletion.

Styles APA, Harvard, Vancouver, ISO, etc.

18

Przybytniowski, Jarosław Wenancjusz, Stanisław Borkowski, Andrzej Grzebieniak, Petro Garasyim, Paweł Dziekański et Anna Ciesielska. « Social, Economic, and Financial Aspects of Modelling Sustainable Growth in the Irresponsible World during COVID-19 Pandemic ». Sustainability 14, n^o 19 (30 septembre 2022) : 12480. http://dx.doi.org/10.3390/su141912480.

Texte intégral

Résumé :

The subject matter of this study is connected to the functions of socially responsible business, which has become an essential topic within the insurance sector during the COVID-19 pandemic. This issue has received increasing attention from scientific, business, and political communities. Our study is devoted to the social, economic, and financial dimensions of the problem concerning sustainable development, and is analysed from the perspective of the financial market, including the insurance sector, during the COVID-19 pandemic. Our research indicates that the emerging social, economic, and financial phenomena offer an adequate description of the changes in the global economy. This study could become the basis for a better strategy against the COVID-19 pandemic than the current view of the economy, and may lead to a breakthrough in the development of social sciences. We attempt to integrate the environments and concepts into the starting point of a central question: does the social responsibility of a business allow for the chance of sustainable growth from social, economic, and financial perspectives? Thus, this study deals with the hypothesis that the social, economic, and financial aspects concerning the development of Poland are connected to the behaviours of the financial market, which compose their strategy by taking socially responsible actions both during the COVID-19 pandemic and after it into account by modelling sustainable growth. Statistical data from the Central Statistical Office from the years 2010–2020 concerning age, place of residence, and level of education was a selection basis while creating the layers. The methodological concept of the study was theoretical and empirical. In the empirical section, the research was conducted in the territory of the Polish state using proprietary indicators of sustainable development and a questionnaire. Moreover, a theoretical and historical analysis has been conducted. Within sustainable development, there is a noticeable attitude among the respondents who are aware of the COVID-19 threat characteristic of mature customers. Customers of insurance companies in Poland expect to receive a good-quality insurance product and to be well served in the event of an insurance accident. Moreover, it is expected that, as CSR develops, insurers will continue to serve as shock absorbers for the economy and society.

Styles APA, Harvard, Vancouver, ISO, etc.

19

Sajnóg, Sobolewska-Mikulska et Wójcik-Leń. « Methodology of Determination of the Range of Restrictions Related to the Existence of Transmission Devices on Private Land—Case Study of Poland ». Sustainability 11, n^o 14 (10 juillet 2019) : 3786. http://dx.doi.org/10.3390/su11143786.

Texte intégral

Résumé :

Transmission devices constitute a fundamental need. Moreover, the facilities introduce numerous restrictions on land, beginning with their actual permanent physical existence, through bans on construction and planting trees, to the possibility that the land is used by transmission companies (easement). In Poland, no legal provisions or coherent and uniform rules at the national level currently exist that would determine the range of execution of the easement right. This is confirmed by research performed by the authors. The first analysis covered legal acts as well as norms and technical guidelines for particular types of transmission infrastructure. The second study analysed was a survey conducted on a group of transmission companies representing different industries. The third study (supplementing the previous ones) concerned the analysis of two case studies in the scope of the discussed issue. The objective of this article was to develop a methodology for the determination of the scope of the easement right resulting from the existence of transmission devices on private land in Poland. The developed concept showed that the range should depend in particular on the type of land use in question. The model procedure proposed by the authors was developed in reference to environmental, social, and economic aspects, in accordance with the assumptions of sustainable land management.

Styles APA, Harvard, Vancouver, ISO, etc.

20

Barska, Anetta, Janina Jędrzejczak-Gas et Joanna Wyrwa. « Poland on the Path towards Sustainable Development—A Multidimensional Comparative Analysis of the Socio-Economic Development of Polish Regions ». Sustainability 14, n^o 16 (19 août 2022) : 10319. http://dx.doi.org/10.3390/su141610319.

Texte intégral

Résumé :

The aim of the paper is to conduct research and present the results of a taxonomic analysis assessing the 2019 and 2020 implementations of socio-economic sustainability goals in the Lubuskie Province as compared with other Polish regions. To this end, a multidimensional comparative analysis was performed to determine the level of socio-economic development of the Lubuskie Province and then benchmark it against other regions in the context of sustainable development. The research was based on independent indicators developed with the use of linear ordering methods and accounting for aspects of socio-economic development such as the economic potential, innovation of the economy, sustainable production patterns, demographic changes, job market, and social integration. Synthetic measures were developed with the use of the proposed partial indicators (independent variables), which, according to the authors, best illustrate the socio-economic development and sustainability at the regional level. The regions were then grouped by level of economic development, and the groupings were assessed for their performance. The research shows that in 2020, compared to 2019, the overall level of economic development deteriorated in all Polish regions, but the pandemic has so far had significantly less impact on the social area.

Styles APA, Harvard, Vancouver, ISO, etc.

21

Kuzior, Aleksandra, Wiesław Grebski, Aleksy Kwilinski, Dariusz Krawczyk et Michalene Eva Grebski. « Revitalization of Post-Industrial Facilities in Economic and Socio-Cultural Perspectives—A Comparative Study between Poland and the USA ». Sustainability 14, n^o 17 (3 septembre 2022) : 11011. http://dx.doi.org/10.3390/su141711011.

Texte intégral

Résumé :

The article presents selected post-industrial heritage sites in Poland and the USA. Comparative studies conducted by the authors concern economic, financial and socio-cultural aspects. The research methods used include a diagnostic survey and analysis of financial documents of selected post-industrial facilities in Poland and the USA. The authors carried out financial analyses of the functioning of selected post-industrial cultural heritage facilities. The aims of the diagnostic survey were to examine public opinion regarding the financing of post-industrial facilities and the interest of young people in post-industrial monuments. Furthermore, the researchers aimed to identify potential customers and determine the most effective methods of promoting post-industrial cultural objects and post-industrial tourism. These research results can be used by authorities managing post-industrial cultural monuments as a guideline for designing marketing activities and segmenting the market for post-industrial tourism services. This will allow marketing information to reach defined target groups more effectively. Surveys showed that respondents from both countries agreed about the need to protect post-industrial heritage. Significant differences in opinions concerned interest in post-industrial tourist offerings. In Poland, 88% of respondents believed that post-industrial facilities can arouse the interest of tourists, whereas only 28% of respondents believed so in the USA. This article considers the development of post-industrial tourism and the revitalization of post-industrial facilities from the new perspective of potential users.

Styles APA, Harvard, Vancouver, ISO, etc.

22

Wyrwa, Joanna, Anetta Barska, Janina Jędrzejczak-Gas et Piotr Kubiak. « Socio-economic Dimension of the Sustainable Development of Polish Provinces ». European Journal of Sustainable Development 11, n^o 3 (1 octobre 2022) : 376. http://dx.doi.org/10.14207/ejsd.2022.v11n3p376.

Texte intégral

Résumé :

The aim of this article was to conduct research and present the results of a ratio analysis assessing the implementation of the concept of sustainable development in Polish provinces. It suggests a set of indicators tracking two of the areas of sustainable development: economic and social, in two separate periods: before the 2019 pandemic and during the 2020 pandemic. In addition to determining the performance of Lubusz Province compared to other provinces, the authors’ assumption is also to identify the impact of the COVID-19 pandemic on the implementation of economic and social sustainability goals in Poland as a whole. The key issues concerning the concept of sustainable development and the state of research on sustainability indicators at a regional level are presented with the help of literature review. On the basis ratio analysis was rated economic development of 16 Polish provinces was assessed and then benchmarked to determine the position of Lubusz Province. The proposed tracking indicators included the following aspects: economic potential, innovation of the economy, sustainable production patterns, demographic changes, job market, and social integration. The obtained results answered the question concerning the socio-economic development of Polish provinces, in particular that of Lubusz Province, in the context of sustainability before and during the pandemic. Keywords: socio-economic development, a ratio analysis, COVID-19 pandemic.

Styles APA, Harvard, Vancouver, ISO, etc.

23

Chomać-Pierzecka, Ewa, Hubert Gąsiński, Joanna Rogozińska-Mitrut, Dariusz Soboń et Sebastian Zupok. « Review of Selected Aspects of Wind Energy Market Development in Poland and Lithuania in the Face of Current Challenges ». Energies 16, n^o 1 (1 janvier 2023) : 473. http://dx.doi.org/10.3390/en16010473.

Texte intégral

Résumé :

The disruption of fossil fuel supply chains due to the war in Ukraine has resulted in the need for an urgent reorganisation of the energy supply system, the cost of which has created a substantial increase in electricity prices in many markets. In light of the above, the need for the development of a renewable energy market has become stronger than ever; hence, the authors of this study have oriented their efforts towards investigating the development of the renewable energy market in countries bordering the line of armed conflict in Ukraine, i.e., Poland—strongly dependent on traditional forms of energy production—and Lithuania. The primary objective of the paper is to review the literature on wind energy, which is necessary to establish the current role of this energy dimension in the renewable energy market in the energy systems of Poland and Lithuania. Therefore, this review paper is oriented towards a review and evaluation of the available thematic literature and industry studies, as well as conclusions related to the number and direction of research topics in the area of the explored issues. The basic finding of this review is that the reviewed literature and studies are most strongly oriented towards a general assessment of the ongoing energy transition in the world, in which the thread of the assessment of the energy situation in Poland and Lithuania, including the thread of the analysis of wind energy, is part of broader assessments, most often regarding EU countries. The wind energy of the countries included in the scope of the review is not discussed comprehensively. The gap identified in this respect relates in particular to the aspect of wind energy development potential concerning solutions targeted at the individual consumer. In quantitative terms, studies addressing wind energy in Lithuania represent a lower percentage of the thematic literature acquired for the review. In the area of noted niches, the need for research and analysis is recommended to increase the information supply for developing the renewable energy market in Poland and Lithuania. In doing so, it is important to explore the technical and technological solutions (with a focus on the individual customer) and the economic aspects of wind installations from a micro and macro perspective. In addition, there is a lack of sufficient studies revealing the position of public opinion regarding the development of this dimension of the RES market and the direction of its changes. This is an important problem—particularly in Poland, where the so-called distance law constantly blocks the development of this dimension of RES and where the need to develop energy from renewable sources is particularly urgent.

Styles APA, Harvard, Vancouver, ISO, etc.

24

Zwolińska, Klaudia, Sylwia Lorenc et Radosław Pomykała. « Sustainable Development in Education from Students’ Perspective—Implementation of Sustainable Development in Curricula ». Sustainability 14, n^o 6 (14 mars 2022) : 3398. http://dx.doi.org/10.3390/su14063398.

Texte intégral

Résumé :

Education for sustainable development is a method of teaching aimed at developing awareness, competence, knowledge, skills, and attitudes in the field of environmental protection in such a way that each activity related to its operation supports the satisfaction of the needs of future generations. In the face of environmental and social challenges, these are key competencies that require significant changes in university curricula, supporting a sustainable and innovative economy. This article aims to present the results of a study on young people’s awareness of sustainable development and their opinion on the implementation of SDGs in curricula. The publication responds to the demand of technical students for educational content related to sustainable development and a greater integration of economic, social, and environmental issues. The analysis carried out as part of the EnAct-SDGs project at the AGH University of Science and Technology in Krakow (Poland) shows that students are increasingly aware of the importance of sustainable development in various aspects of their lives, both in their education, in their professional work and in their lives, as part of an awareness-raising society. The conducted analyses allowed us to define the directions of necessary changes in the didactic process as an essential set of skills and knowledge for future graduates of raw materials faculties.

Styles APA, Harvard, Vancouver, ISO, etc.

25

Kociszewski, Karol. « Perspectives of Polish organic farming development in the aspect of the European Green Deal ». Ekonomia i Środowisko - Economics and Environment 81, n^o 2 (9 juillet 2022) : 154–67. http://dx.doi.org/10.34659/eis.2022.81.2.461.

Texte intégral

Résumé :

The paper aims to examine the determinants for the development of organic farming in Poland under the present conditions associated with membership in the European Union (EU). The study is based on analyses of secondary sources and a nationwide survey among organic farmers. Organic farming in the EU is a subject to development under the influence of the strategies related to the European Green Deal. Polish organic agriculture developed dynamically after the EU accession. However, the process reversed from 2013 due to the unstable domestic support policy. The barriers are poor connections between farmers and distributors, bureaucratic procedures and low profitability. A significant chance for the development is the expected demand growth. The most important factors encouraging farmers were associated with environmental aspects and the use of labour. The further growth is conditioned by the better-organized policy of Polish organisations involved in agricultural policy.

Styles APA, Harvard, Vancouver, ISO, etc.

26

Kitowski, Jerzy, Anna Kowal-Pawul et Wojciech Lichota. « Identifying Symptoms of Bankruptcy Risk Based on Bankruptcy Prediction Models—A Case Study of Poland ». Sustainability 14, n^o 3 (26 janvier 2022) : 1416. http://dx.doi.org/10.3390/su14031416.

Texte intégral

Résumé :

The article presents selected Polish early warning models (logit and discriminant models) that allow the assessment of the risk of bankruptcy of a company, and the purpose of the considerations is to indicate their prognostic effectiveness in predicting susceptible Polish companies one year before their declarations of bankruptcy. The limitations of these methods were also indicated in unpredictable situations, such as the outbreak of an economic crisis, e.g., caused by a humanitarian crisis—the COVID-19 pandemic. Another aim chosen in the article is a methodological critical assessment of the phenomenon of widespread use of foreign models (including the common Altman method) in the study of the risk of bankruptcy of Polish enterprises. Models developed on a sample of foreign enterprises without prior adaptation to domestic conditions are used all over the world, so the conclusions of the article are applicable internationally. The research was based on a query of Polish and foreign literature in the field of economic and legal aspects of bankruptcy and financial analysis, including, in particular, bankruptcy forecasting. The empirical research analyzes the financial data of 50 Polish enterprises from 2017 to 2018. The effectiveness of the selected bankruptcy forecasting models in identifying enterprises from section C of the Polish economy (industrial processing) that filed for bankruptcy in 2018 and 2019 was tested. The time frame fully allows for the identification and the assessment of the effectiveness of early warning models a year before bankruptcy.

Styles APA, Harvard, Vancouver, ISO, etc.

27

Sirko, Stanisław, Jarosław Kozuba et Marzena Piotrowska-Trybull. « The Military’s Links with Local Communities in the Context of Sustainable Development ». Sustainability 11, n^o 16 (16 août 2019) : 4427. http://dx.doi.org/10.3390/su11164427.

Texte intégral

Résumé :

This article focuses on the analysis of the military links with local communities in the context of sustainable development, in particular the social and economic aspects of development. The aim of the article is to identify and characterize the links between military units and entities in the local environment on the example of selected municipalities in Poland and to assess these links in the opinion of residents, local authorities, and soldiers. Between military units and local communities, there are relations of different nature and intensity, conditioned by internal and external factors. The military stationed on the territory of individual municipalities makes a direct and indirect contribution to building the social and economic potential of these places, as well as providing public goods in the form of the national defence. The links between the military and local communities are discussed in the source literature with reference to examples from different countries. While the scale and scope of these links vary, these impacts follow similar patterns.

Styles APA, Harvard, Vancouver, ISO, etc.

28

Porębska, Anna, Izabela Godyń, Krzysztof Radzicki, Elżbieta Nachlik et Paola Rizzi. « Built Heritage, Sustainable Development, and Natural Hazards : Flood Protection and UNESCO World Heritage Site Protection Strategies in Krakow, Poland ». Sustainability 11, n^o 18 (6 septembre 2019) : 4886. http://dx.doi.org/10.3390/su11184886.

Texte intégral

Résumé :

The protection of larger built-up areas that constitute sections of actively functioning urban zones is a challenge, even under favourable political and economic conditions. The case of Krakow’s historical town centre, which is protected as a historical site by national law and it was placed on the UNESCO World Heritage Sites List in 1978, clearly demonstrates how difficult it is to reconcile the passive character of current conservation doctrines with the demands of the free market and growth-oriented economy, when developer pressure is not sufficiently balanced out by public opinion and urban activist movements, when planning tools are incomplete or insufficient, and the criteria according to which strategic decisions are made are of a quantitative rather than a qualitative character. Apart from commonly encountered problems that are associated with the gentrification of town centres or the negative impact of mass tourism, Krakow must also face a growing flood hazard that stems from its specific and unfavourable hydrological and hydrogeological conditions that are compounded by the uncontrolled and uncoordinated expansion of urbanised areas, the decay of the natural environment, and the consequences of climate change. This article presents the multi-aspect site-specific conditions of the historical centre of Krakow, as well as the analysis of its protection as a UNESCO World Heritage Site, in the context of flood protection, while taking into consideration the environmental, economic, and social dimension of heritage. The critical conclusions that are featured in the work indicate both areas of possible immediate remedial action and the potential directions that new integrated protection strategies would take.

Styles APA, Harvard, Vancouver, ISO, etc.

29

Konior, Agnieszka, et Weronika Pokojska. « Management of Postindustrial Heritage in Urban Revitalization Processes ». Sustainability 12, n^o 12 (19 juin 2020) : 5034. http://dx.doi.org/10.3390/su12125034.

Texte intégral

Résumé :

The paper presents the results of original research on the use of heritage in revitalization processes. The study was conducted on selected postindustrial areas in Poland. The analysis is based on research conducted mainly with qualitative methods, including desk research, field query, participating observation, and in-depth interviews with selected stakeholders of postindustrial heritage. The purpose of the article is to indicate that cultural heritage is used in the regeneration processes of postindustrial areas. We prove that cultural heritage is not a separate category present in the revitalization process, but it is visible in spatial, social, and economic aspects of this process. To illustrate this, we provide numerous examples that we identified during research. In summary, we present the benefits of using cultural heritage in the revitalization process.

Styles APA, Harvard, Vancouver, ISO, etc.

30

Boguniewicz-Zabłocka, Joanna, et Andrea G. Capodaglio. « Analysis of Alternatives for Sustainable Stormwater Management in Small Developments of Polish Urban Catchments ». Sustainability 12, n^o 23 (6 décembre 2020) : 10189. http://dx.doi.org/10.3390/su122310189.

Texte intégral

Résumé :

Sustainable stormwater management approaches in accordance with the EU Water Framework Directive (WFD) allow a source control to handle the quality and quantity of the runoff at local level or near the source. The most popular technologies applied in Europe are green roofs, porous pavements, retention basins and bioswales/raingardens. In this article, two of these solutions (retention tank with reuse, and rain garden, respectively), applied to single dwelling case studies in a suburban area in the Silesia Region (Poland), are illustrated and analyzed. The selected cases consider technical and economic aspects as the most important factors for decision on the selection of onsite stormwater management approach. Both systems have been operational for approximately two years. The retention tank proved a good solution, reducing stormwater overflows and allowing local water reuse for lawn irrigation; however, investment and maintenance costs in this case are relatively higher. The raingarden proved to work efficiently in this small scale implementation and implied much lower initial investment and costs. The economic sustainability of these interventions at single dwelling scale was analyzed, showing interesting returns, with outcome depending on the degree of possible water reuse (lower water bills) and availability of fiscal or fee incentives. Introduction of financial incentive schemes will encourage homeowners and developers to implement stormwater control solutions, allowing rapid amortization of investment costs with additional benefits to the community, such as reduced environmental impact of stormwater overflows and possible economies in the construction and management of stormwater systems.

Styles APA, Harvard, Vancouver, ISO, etc.

31

Kimic, Kinga, Carlos Smaniotto Costa et Mihaela Negulescu. « Creating Tourism Destinations of Underground Built Heritage—The Cases of Salt Mines in Poland, Portugal, and Romania ». Sustainability 13, n^o 17 (28 août 2021) : 9676. http://dx.doi.org/10.3390/su13179676.

Texte intégral

Résumé :

Salt mines, a significant category of local, regional, national, and/or European underground heritage, are becoming attractive tourism destinations. This paper examines three cases of salt mining in different European countries, namely Wieliczka in Poland, Campina de Cima in Portugal, and Turda in Romania. They are analyzed in the context of history, typical attributes of their attractiveness, and new uses after the salt extraction was or is going to be stopped, in order to detect their unique values as important assets for both Underground Built Heritage (UBH) and Salt Heritage Tourism (SHT). The results of their comparison show that despite a positive impact related to their protection as cultural and industrial heritage, there are also some negative aspects related to increasing costs of their maintenance and adaptation of salt mines to new functions and to meet the tourism needs. By putting in place measures to enhance the awareness of their values and for activating the local community, the three mines are showcases for the economic outputs for their sites and regions, as well as for increasing knowledge regarding UBH.

Styles APA, Harvard, Vancouver, ISO, etc.

32

Włodarczyk, Aneta, et Agata Mesjasz-Lech. « Ecological and Economic Context of Managing Enterprises That Are Particularly Harmful to the Environment and the Well-Being of Society ». Energies 14, n^o 10 (17 mai 2021) : 2884. http://dx.doi.org/10.3390/en14102884.

Texte intégral

Résumé :

The ecological and economic context determine the management goals of a modern enterprise, which are in line with the growing concern about the well-being of society caused by the effects of enterprises’ activities that are particularly harmful to the environment. This increases the need to search for new tools that will have the capacity to generate information supporting the decision-making process in the area of enterprise management in terms of ecological, economic, and social goals. For these reasons, synthetic measures of development were constructed on the basis of the set of diagnostic variables describing various aspects of sustainable development in the case. Based on the environmental synthetic indicators, it has been possible to point out the Polish voivodeships, in which enterprises that are particularly harmful to the environment were able to reduce the emissions of dust and gaseous pollutants in the 2005–2019 period. These changes were often accompanied by an increase in the production of energy from renewable sources and increasing the supply of plants with devices to contain gaseous and dust pollutants. Moreover, the comparison of positioning the voivodeships in the rankings according to social, economic, and environmental synthetic measures shows that the reduction of the negative impact of energy-intensive enterprises on the environment has been associated with higher the position of the voivodeship in the ranking connected with the health of its inhabitants. It has been also seen that the largest pool of funds was allocated to the voivodeships that need them the most, as these voivodeships were low in the ranking with respect to the degree of the reduction of dust and gaseous emissions by enterprises that are particularly harmful to the environment. The results for regression analysis indicated at the existence of the inter-temporal relationships between the well-being of society and the environmental–economic effects of enterprises’ activities. It was noticed that increasing the possibilities of financing investments in low-emission development of the region, including the modernization of enterprises in terms of decreasing dust and gaseous pollutant emissions and reducing their energy consumption, has a significant impact on the improvement of well-being of society with a one-year lag. In contrast to other studies that mainly refer to the environmental and economic effects of managing enterprises that are particularly harmful to the environment, this paper focuses on the social aspect of the change in the health of the population connected with the emissions of pollutants. A novel approach based on the set of three multi-criteria synthetic measures is proposed to assess the environmental, economic, and social activities of enterprises in individual voivodeships in Poland in the long 2005–2019 period.

Styles APA, Harvard, Vancouver, ISO, etc.

33

Bernaciak, Arnold, Małgorzata Halaburda et Anna Bernaciak. « The Construction Industry as the Subject of Implementing Corporate Social Responsibility (the Case of Poland) ». Sustainability 13, n^o 17 (30 août 2021) : 9728. http://dx.doi.org/10.3390/su13179728.

Texte intégral

Résumé :

Companies of the construction sector face a significant impact on the environment and people: consume massive amounts of natural resources, emit pollutants, and generate large amounts of waste, are a place of danger and accidents at work. It is well established that implementation of CSR principles can lead to several economic, social, and environmental benefits. This is shown by numerous studies carried out in various countries among companies from different sectors of the economy. The aim of the article is to identify the most determining activity motives, barriers, and effects of implementing CSR principles by enterprises of the Polish construction sector and to determine the differences in this aspect between large, medium, and small-size enterprises. A questionnaire survey covered 177 enterprises. Factor like size, a place of origin, type of capital (domestic, foreign), annual turnover and time in the market were also considered. The documents of enterprises, reports, statistical data, and internal regulations of companies were also examined. The research results show large variations in terms of motives, barriers and expected benefits out of the implementation of CSR principles in various types of construction enterprises. There are different ways of implementing CSR principles and incorporating this area into organizational structures of the companies. A special role is assigned to large enterprises that show the greatest commitment in this scope. They become sources of good practices for other types of enterprises.

Styles APA, Harvard, Vancouver, ISO, etc.

34

Ober, Józef. « Innovation Adoption : Empirical Analysis on the Example of Selected Factors of Organizational Culture in the IT Industry in Poland ». Sustainability 12, n^o 20 (18 octobre 2020) : 8630. http://dx.doi.org/10.3390/su12208630.

Texte intégral

Résumé :

Positive adoption of innovation by staff is a current and crucial issue for proper operation of businesses, industry, and socio-economic environment. The article discusses variables affecting innovation adoption and analyses selected organisational culture factors in terms of their impact on innovation adoption in Polish IT companies. A novelty here is a study of their impact separately at each stage of innovation. The objective was to assess the perception of the impact of selected organisational culture factors on adoption of innovation by Polish IT industry staff at different stages. Due to the complexity of the different research aspects, a method triangulation strategy was used, combining survey techniques, desk research, expert opinions and statistical analysis. The survey used an original questionnaire called “The Process of Innovation Adoption and Perception” to examine opinions on 15 organisational culture factors in the context of innovation adoption. The research confirmed that selected organisational culture factors have a different impact on innovation adoption at different stages of innovation introduction in the Polish IT industry. On this basis, groups of factors perceived similarly in terms of innovation adoption at the individual stages were identified, forming guidelines for the proper implementation of innovation in Polish IT companies.

Styles APA, Harvard, Vancouver, ISO, etc.

35

Nosratabadi, Saeed, Gergo Pinter, Amir Mosavi et Sandor Semperger. « Sustainable Banking ; Evaluation of the European Business Models ». Sustainability 12, n^o 6 (16 mars 2020) : 2314. http://dx.doi.org/10.3390/su12062314.

Texte intégral

Résumé :

Sustainability has become one of the challenges of today’s banks. Since sustainable business models are responsible for the environment and society along with generating economic benefits, they are an attractive approach to sustainability. Sustainable business models also offer banks competitive advantages such as increasing brand reputation and cost reduction. However, no framework is presented to evaluate the sustainability of banking business models. To bridge this theoretical gap, the current study using A Delphi-Analytic Hierarchy Process method, firstly, developed a sustainable business model to evaluate the sustainability of the business model of banks. In the second step, the sustainability performance of sixteen banks from eight European countries including Norway, The UK, Poland, Hungary, Germany, France, Spain, and Italy, assessed. The proposed business model components of this study were ranked in terms of their impact on achieving sustainability goals. Consequently, the proposed model components of this study, based on their impact on sustainability, are respectively value proposition, core competencies, financial aspects, business processes, target customers, resources, technology, customer interface, and partner network. The results of the comparison of the banks studied by each country disclosed that the sustainability of the Norwegian and German banks’ business models is higher than in other counties. The studied banks of Hungary and Spain came in second, the banks of The UK, Poland, and France ranked third, and finally, the Italian banks ranked fourth in the sustainability of their business models.

Styles APA, Harvard, Vancouver, ISO, etc.

36

Borucka, Justyna, Piotr Czyż, Giorgio Gasco, Weronika Mazurkiewicz, Dorota Nałęcz et Marcin Szczepański. « Market Regeneration in Line with Sustainable Urban Development ». Sustainability 14, n^o 18 (17 septembre 2022) : 11690. http://dx.doi.org/10.3390/su141811690.

Texte intégral

Résumé :

This article presents the study of the optimal design solutions for regeneration of marketplaces. It examines the design variants for the revitalisation of the marketplace, in particular, investment in their modernisation in order to find the most optimal model for transforming these public spaces to have a significant impact on the city’s development. The research is a comparative analysis of the implementation of regeneration design models on the marketplace within the Oliwa district of Gdansk (Poland).The data for the case study design models includes analysis based on various optimisation criteria, taking into account the urban and economic aspects of the city landscape when selecting a specific space revitalisation design model. The implementation of regeneration investment includes a number of complex processes that must be sustainable and so require rational social and spatial planning, as well as proper organisation in terms of cost and time.

Styles APA, Harvard, Vancouver, ISO, etc.

37

Lisiak-Zielińska, Marta, Arlinda Cakaj, Anna Budka, Maria Drapikowska, Klaudia Borowiak, Jolanta Kanclerz et Ewelina Janicka. « Natura 2000 Network vs. Tourism and Investment Potential of Communes—A Case Study of Czarnkowsko-Trzcianecki County ». Sustainability 13, n^o 21 (22 octobre 2021) : 11668. http://dx.doi.org/10.3390/su132111668.

Texte intégral

Résumé :

The Natura 2000 is a network of protected areas established in the European Union on the basis of EU Directives. Simultaneously it is the youngest form of protected areas in Poland. Hence conflicts between conservation objectives and opportunities as well as needs of community economic development are quite common. The aim of the present study was to evaluate the tourism and investment potential of Czarnkowsko-Trzcianecki County and determine whether the Natura 2000 network is a factor in increasing the tourism and investment development of the commune or limiting it. We evaluated the tourism and investment potential based on modification of the Gołembski method (i.e., multidimensional comparative analysis) and measured the proportion of the Natura 2000 network in the total area of the commune. The Trzcianka commune was found to have the greatest tourism development and investment potential, but the Wieleń commune was the most attractive in terms of tourism, and Czarnków (municipal commune) was found to have the highest investment attractiveness. Moreover, there was no correlation between the Natura 2000 network and tourism and investment potential of communes. However, these areas had a negative impact on the investment attractiveness of communes, due to socio-economic and technical aspects, which may cause future potential limitation of development.

Styles APA, Harvard, Vancouver, ISO, etc.

38

Generowicz, Agnieszka. « Multicriterial analysis in selecting a waste management system in region ». Economics, ecology, socium 2, n^o 2 (28 juin 2018) : 30–42. http://dx.doi.org/10.31520/2616-7107/2018.2.2-4.

Texte intégral

Résumé :

Introduction. The implementation of the European Union regulations into Polish law resulted in the establishment of such methods of dealing with waste in order to comply with the requirements of environmental protection and waste management plans. Each time the construction of another plant is a social and economic problem, therefore, the enhancement of the form and shape of such a system requires justification. The basic task of municipal waste management is to create technical conditions for the collection, transport, recovery, recycling and disposal of waste. The technical correctness of the system and the scope of the adverse impact resulting in lowering ecological, aesthetic and cultural values will decide about its capital expenditure and operating costs. The large number of imposed, overlapping, and often conflicting goals means that finding a favourable solution and decisively accepting it is a very difficult task, often requiring a compromise. The solution will be based on searching for the shape of a waste management system that, under existing restrictions, will ensure the best possible implementation of specific objectives under the specific conditions of the region. Aim and tasks. The aim of the article is to present the multicriteria analysis method as a tool for analysis and selection of the waste management system in the region. In the multicriteria analysis for the selection of the most beneficial solution, it is necessary to find a function integrating individual objectives into one overall assessment. However, it is possible to choose only one solution - a compromise, and then a consistent implementation of the tasks of the chosen scenario. The presented analysis presents an example for a large city in Poland - Krakow. Research results. The result of the presented calculations is the presentation of the assessment method for various waste management scenarios in the technical, socio-political and economic aspects. Such an assessment allows for an objective comparison between the presented waste management scenarios. Conclusions. The result of the presented methodology of multi-criteria evaluation and analysis is the selection of the most advantageous solution of the waste management system. The presented system was assessed in a multi-aspect manner and the result allows to indicate the best solution in the presented assumptions and limitations. The method is universal and can be used for other waste management and environmental management systems.

Styles APA, Harvard, Vancouver, ISO, etc.

39

Roman, Michał, Robert Kosiński, Kumar Bhatta, Arkadiusz Niedziółka et Andrzej Krasnodębski. « Virtual and Space Tourism as New Trends in Travelling at the Time of the COVID-19 Pandemic ». Sustainability 14, n^o 2 (6 janvier 2022) : 628. http://dx.doi.org/10.3390/su14020628.

Texte intégral

Résumé :

The first European COVID-19 infection was recorded in February 2020, and Poland followed in mid-March. Restrictions were imposed on traveling between states and using public space. These movement restrictions forced a search for new, often innovative, forms of tourism. Google Earth virtual reality (VR), Google Street View, and the Chernobyl VR Project are just some of the selected opportunities to create virtual tours. Different activities using VR mean that people can experience the illusion of travelling in time and space, outside of their everyday surroundings, in a digitally constructed three-dimensional (3D) environment, for cognition or entertainment. Therefore, this study aimed to present virtual and space tourism as new traveling trends during various crises, such as health, economic, etc. A diagnostic survey with a developed questionnaire was conducted in June and July 2021 in Poland. A total of 564 fully answered responses were collected from randomly selected respondents. We found that around 82% of Polish people were aware of VR technology, and 70% believed that new technologies determine VR tourism development. VR presents the possibility of travelling to places that no longer exist in their original form, but have been reconstructed only in VR. Around 75% of the respondents agreed that VR tourism plays an essential role in tourism promotion in Poland and throughout the world. Moreover, VR and augmented tourism lets us visit fictitious and dangerous, politically restricted, and geographically as well as economically difficult destinations. For example, our results revealed that many people want to experience North Korea, the USA, Antarctica, Syria, etc. At the same time, people recommended the NASA space station as a visiting destination using VR and augmented reality. VR offers an alternative form of tourism during crises and pandemics such as COVID-19. We found over 26% of the respondents were satisfied with contemporary tourists’ cognitional needs during VR sightseeing. More than 87% of the respondents believed that VR tourism cannot substitute real-world tourism in the long run. However, VR tourism will be more beneficial for developing countries facing difficulties in economic aspects, and easier than attaining visas to enter developed countries. Furthermore, virtual sightseeing may also constitute an alternative for people who are disabled or sick, and who cannot undertake the effort of active tourism and explore tourist resources of the world on their own.

Styles APA, Harvard, Vancouver, ISO, etc.

40

Chmielarz, Witold, et Marek Zborowski. « Towards Sustainability in E-Banking Website Assessment Methods ». Sustainability 12, n^o 17 (27 août 2020) : 7000. http://dx.doi.org/10.3390/su12177000.

Texte intégral

Résumé :

Nowadays, banking services have evolved from offline financial services to online platforms available in the form of websites and mobile applications. While multiple methods exist for evaluation of generic-purpose websites, the appraisal of banking services requires a more sophisticated approach. Multiple factors need to be taken into consideration, revolving not only around technical and usability aspects of the sites, but also considering the economic and anti-crisis factors. Moreover, due to the fact that one of the groups of people interested in banking services assessment are potential clients, which might or might not be technically and theoretically literate, a sustainable approach to banking services evaluation is needed. The main contribution of this paper is a sustainable approach balancing the evaluation accuracy with usage simplicity and computational complexity of evaluation methods. Also, a reference model for banking services evaluation is provided. In practical terms, a set of all significant commercial banking services in Poland is assessed. Last, but not least, a preliminary study of practical applicability of various evaluation methods amongst computer-literate banking clients is performed.

Styles APA, Harvard, Vancouver, ISO, etc.

41

Piekut, Marlena. « Living Standards in One-Person Households of the Elderly Population ». Sustainability 12, n^o 3 (30 janvier 2020) : 992. http://dx.doi.org/10.3390/su12030992.

Texte intégral

Résumé :

The number of one-person households of the elderly continues to rise in developed countries. The study assesses the standard of living in this type of households. The aim of this study is to explore the standard of living of single older adults (60+) in Poland by focusing on the relationship between demographic and socio-economic factors as well as their objective financial situation and subjective satisfaction on their financial and consumption standards. To evaluate the standard of living in one-person households run by people aged 60 and over, the aggregate (composite) indicator was designed, based on the Economic Living Standard Index method. The key issues relating to multifaceted aspects of sustainable development are both the level and the quality of life. It can be concluded that the elderly people running one-person households constitute a group that is heterogeneous due to their different socio-economic and demographic characteristics, which in turn affect their various living standards. The highest standard of living can be noticed in the households run by white-collar workers, self-employed persons and well educated persons. The lowest standard of living can be observed in the households run by groups of people including farmers, people having income from social sources (without pensions), living on supplementary welfare allowance and persons with lower education level (secondary, primary or less). Remedial measures should be taken for these social groups. The key factors determining the standard of living in one-person households of the elderly are socioeconomic status and education level.

Styles APA, Harvard, Vancouver, ISO, etc.

42

Guiné, Raquel P. F., João Duarte, Cristina Chuck-Hernández, Nada M. Boustani, Ilija Djekic, Elena Bartkiene, Marijana Matec Sarić et al. « Validation of the Scale Knowledge and Perceptions about Edible Insects through Structural Equation Modelling ». Sustainability 15, n^o 4 (7 février 2023) : 2992. http://dx.doi.org/10.3390/su15042992.

Texte intégral

Résumé :

Edible insects have been suggested as a more sustainable source of protein, but their consumption varies according to geographical and sociocultural influences. Focusing on the different aspects that can influence people’s attitudes towards edible insects (EI), this work aimed to carry out the statistical validation of an instrument aimed at assessing different dimensions of this field: the KPEI (knowledge and perceptions about EI) scale. The instrument consists of 64 questions distributed by the following dimensions: Culture and Tradition, Gastronomic Innovation and Gourmet Kitchen, Environment and Sustainability, Economic and Social Aspects, Commercialization and Marketing, Nutritional Characteristics, and Health Effects. The data were collected in 13 countries (Croatia, Greece, Latvia, Lebanon, Lithuania, Mexico, Poland, Portugal, Romania, Serbia, Slovenia, Spain, and Turkey). The validation of the KPEI scale was made through Confirmatory Factor Analysis (CFA) and Structural Equation Modelling (SEM). The results revealed two acceptable models, both retaining 37 of the 64 initial items, distrusted by the seven dimensions as: Culture and Tradition (5 items), Gastronomic Innovation and Gourmet Kitchen (5 items), Environment and Sustainability (8 items), Economic and Social Aspects (5 items), Commercialisation and Marketing (4 items), Nutritional Aspects (6 items), Health Effects (4 items). Both multifactorial models resulting from the CFA/SEM analyses showed approximately equal goodness of statistical fit indices with values of Root Mean Square Error of Approximation (RMSEA), Root Mean Square Residual (RMR), and Standardized Root Mean Square Residual (SRMR) partially zero and values of Goodness of Fit Index (GFI) and Comparative Fit Index (CFI) approximately one, i.e., very close to a perfect fit. For the first-order model, the ratio between chi-square and degrees of freedom is χ2/df = 13.734, GFI = 0.932, CFI = 0.930, RMSEA = 0.043, RMR = 0.042, SRMR = 0.042; and for the second-order model χ2/df = 14.697, GFI = 0.926, CFI = 0.923, RMSEA = 0.045, RMR = 0.047, SRMR = 0.046). The values of composite reliability (CR = 0.967) and mean extracted variance (MEV = 0.448) are indicative of a good fit. Finally, the reliability analysis indicated a very good internal consistency (Cronbach’s α = 0.941). These results confirm the successful validation of the KPEI scale, making it a valuable instrument for future application at the international level.

Styles APA, Harvard, Vancouver, ISO, etc.

43

Kalisz, Barbara, Krystyna Żuk-Gołaszewska, Wioleta Radawiec et Janusz Gołaszewski. « Land Use Indicators in the Context of Land Use Efficiency ». Sustainability 15, n^o 2 (6 janvier 2023) : 1106. http://dx.doi.org/10.3390/su15021106.

Texte intégral

Résumé :

In recent decades, the land use changes induced by various economic activities in agricultural ecosystems have affected many aspects of human life. This is the reason why land use change is considered as one of the agriculture-related environmental impacts in a sustainability assessment of food and bio-based products. At the same time, the methodology applied for the quantification of land use change effects is still under intensive research, stimulating scientific discussions. The overall objective of this paper is to fill the gap in knowledge of responsible and sustainable land use management. Specifically, the research provides a comprehensive set of land use change indicators in the context of land use change and land use efficiency. The indicators can be measured based on publicly available databases with the applicability to agricultural sustainability assessment of land use change on a local, regional and global scale. The high share of artificial land and dominant agricultural use of land with low land use intensity were noted in Belgium, Luxemburg, Netherlands, Slovenia, Cyprus, Croatia, Finland, Germany, and United Kingdom. However, land use efficiency was also low. In turn, heterogeneous land cover (but less artificial areas than in other EU countries) and heterogeneous land uses with diverse land use intensity were noted in Austria, Bulgaria, Denmark, Estonia, France, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, Poland, Portugal, Romania, Slovakia, Spain, and Sweden. The challenge in future research could be aggregation of different indicators in assessing the similarity of land use between countries.

Styles APA, Harvard, Vancouver, ISO, etc.

44

Dudziak, Agnieszka, Monika Stoma et Arkadiusz J. Derkacz. « Circular Economy in the Context of Food Losses and Waste ». Sustainability 14, n^o 16 (15 août 2022) : 10116. http://dx.doi.org/10.3390/su141610116.

Texte intégral

Résumé :

Although consumption is one of the most important elements of any economy, including those that are developing, excessive consumerism is becoming increasingly common today, often resulting in the phenomenon of food waste. Food waste is a multi-aspect issue. It is a topical problem of varying nature and intensity, particularly for the environment, the economy, and society. In this context, efforts were made to emphasize the importance of the idea of a circular economy, due to the fact that the positive effects of its implementation and correct application may be the minimization of the problem of food waste, which can be seen from an economic, social, or environmental point of view. To obtain this goal, consumer research was conducted among the inhabitants of Eastern Poland. Their principal task was to define social attitudes and explain a problem known as household food waste. The results were subjected to the cluster analysis method and correspondence analysis, and the corresponding calculations and figures made it possible to draw conclusions from the research. Consumers seem to be aware of the dilemma of excessive food discarding in their households. They also recognize their active role in preventing this socio-economic problem. Despite the concerns expressed by consumers, food waste is still very high. This may most likely be because of a declarative approach rather than to the actual attitudes of respondents.

Styles APA, Harvard, Vancouver, ISO, etc.

45

Jonek-Kowalska, Izabela, et Radosław Wolniak. « Sharing Economies’ Initiatives in Municipal Authorities’ Perspective : Research Evidence from Poland in the Context of Smart Cities’ Development ». Sustainability 14, n^o 4 (11 février 2022) : 2064. http://dx.doi.org/10.3390/su14042064.

Texte intégral

Résumé :

The emergence and dynamic development of the sharing economy as a socio-economic phenomenon was triggered by the subprime crisis of 2007–2009 and the consequent need to rationalize the use of resources. Cities (especially those generally recognized as a Smart City) have become a natural environment for the sharing economy, due to the spatial accumulation of both potential users and available goods and services. Adopting the point of view that urban conditions are advantageous for the development of the SE, the authors of the article assess the scope of implementation of solutions typical for the sharing economy and the scale of support of municipal authorities for their implementation in 287 Polish cities. For this purpose, they use representative surveys carried out in January 2020. When analyzing the results, they consider the following aspects of a sharing economy: carpooling, coworking, co-housing, room sharing, couch surfing clothes swap/toy swap and crowdfunding. In their research, they also identify relationships between the degree of development of the sharing economy in Polish cities and their size (expressed as the number of inhabitants) and wealth (expressed as the level of budget revenues per capita), trying to answer the question asked in the title: how do cities use and support sharing economy initiatives? The research results indicate a low level of SE development in Polish cities and a low involvement of municipal authorities in supporting this development. Individual forms of SE function best in large cities that have successfully aspired to be smart for many years. In other administrative units, the obstacle to the development of the SE is probably the low availability and quality of free housing resources and the reluctance to share, resulting from reluctance in a centrally planned economy related to the non-market allocation of goods and services and the associated strong attachment to private property.

Styles APA, Harvard, Vancouver, ISO, etc.

46

Raszkowski, Andrzej, et Bartosz Bartniczak. « Sustainable Development in the Central and Eastern European Countries (CEECs) : Challenges and Opportunities ». Sustainability 11, n^o 4 (23 février 2019) : 1180. http://dx.doi.org/10.3390/su11041180.

Texte intégral

Résumé :

The purpose of the study was to analyze and present the position of the Central and Eastern European Countries (CEECs) in terms of levels of sustainable development concept implementation in the years 2010–2016. The second purpose and the added value of the conducted research was to identify the selected opportunities and challenges related to sustainable development in the CEE countries. The research was based on 66 indicators that monitored the Sustainable Development Goals (SDGs) from the global perspective. Eurostat (database: sustainable development indicators) was the source of data in terms of their availability and integrity. Implementation of the concept of sustainable development was assessed using the synthetic measure of development (SMD). The past and current socioeconomic situation in the group of CEE countries is presented in the introduction. The theoretical aspects of sustainable development are discussed, taking into account social, economic, environmental, spatial, as well as institutional and political areas. The concept of integrated order is also considered. The core part of the study presents the research results showing the position of the CEE countries regarding the implementation levels of the sustainable development concept. The value of SMD in individual years is specified for each of the analyzed countries. It was concluded that the situation of all countries improved over the analyzed period of time. Nevertheless, the current situation is not favorable in any of the analyzed countries: However, the Czech Republic and Slovenia are very close to achieving such status. Apart from the aforementioned two countries, in 2016 a moderate situation was observed in Estonia, Hungary, Slovakia, Poland, Lithuania, Latvia, and Croatia. Bulgaria and Romania still remain at a disadvantage, despite having made noticeable progress.

Styles APA, Harvard, Vancouver, ISO, etc.

47

Jedynak, Tomasz, et Krzysztof Wąsowicz. « The Relationship between Efficiency and Quality of Municipally Owned Corporations : Evidence from Local Public Transport and Waste Management in Poland ». Sustainability 13, n^o 17 (31 août 2021) : 9804. http://dx.doi.org/10.3390/su13179804.

Texte intégral

Résumé :

Sustainable development requires the intervention of public authorities in areas where market mechanisms do not guarantee the proper allocation of goods. Some of these goods include public services such as local collective transport and municipal waste management. In many countries, the process of remunicipalizing these service provisions is underway and, in the modern model used in providing these services, municipally owned corporations (MOCs) play a special role. The specific nature of these companies (i.e., the duality of their objectives and that they are required to run classic economic calculations while they are assessed in terms of the quality of their services) encouraged the authors to formulate the primary goal of the study, which was to assess the link between the financial and operational efficiency of MOCs and the quality of their services. The present study’s authors developed a method for measuring the financial and operational efficiency of MOCs. In addition, a set of standards for assessing the quality of public service provision were defined, and opinion surveys were carried out to evaluate them. Subsequently, multi-criteria rankings of the efficiency and quality of services of the MOCs tested were drawn up using a synthetic variable based on the zero unitarization method (ZUM). A correlation of the analyzed variables was examined (Spearman’s rank correlation coefficient) and simple line regression models were built. Our research showed that analyses of MOCs, when limited to their financial and operational aspects, are incomplete. According to the empirical analysis carried out, the financial and operational efficiency of MOCs does not translate to the quality of their services. Therefore, we believe that, in assessing the activities of MOCs, it is necessary to take into account criteria that measure the quality of meeting the needs of the local community in addition to financial criteria.

Styles APA, Harvard, Vancouver, ISO, etc.

48

Kramarz, Marzena, Katarzyna Dohn, Edyta Przybylska et Lilla Knop. « Scenarios for the Development of Multimodal Transport in the TRITIA Cross-Border Area ». Sustainability 12, n^o 17 (28 août 2020) : 7021. http://dx.doi.org/10.3390/su12177021.

Texte intégral

Résumé :

As the demand for transport is growing, more and more attention is being paid to its quality aspects. These include, among other things, efficiency, safety, and a continuous effort to reduce external costs. That is why the transport policies of the EU countries and individual regions are increasingly addressing the issue of sustainable transport development. Multimodal transport, which is seen as a key element to effectively counterbalance the dominant role of vehicle transport in the economic progress of the European Community, plays an important role in these programmes. For consistency and continuity of freight flows, cooperation between neighbouring countries and regions is essential. The future of multimodal freight transport within the cross-border area of Poland, Czech Republic and Slovakia is not as evident as the transport policies imply. Therefore, the purpose of the paper is to identify a set of factors determining the development of multimodal transport within the cross-border area of TRITIA (The European Grouping of Territorial Cooperation of the four regional governments of Moravian-Silesian Region (CZ), Opole Voivodeship (PL), Silesian Voivodeship (PL) and Žilina Self-governing Region (SK)) and to develop four scenarios, the execution of which in the 2030 perspective depends on the implementation of cross-border infrastructure and organisational projects and the increasing level of cooperation in the field of multimodal transport. The article contains the methodology for developing scenarios of multimodal freight transport development. The research showed that initiating activities targeted at the development of multimodal transport within the cross-border area requires the involvement of all participants in the process, i.e., all countries (Poland, Czech Republic and Slovakia), along with many different stakeholders. The future development of multimodal transport as provided for in the scenarios is not linearly correlated with the increase in cooperation and the number of implemented infrastructure and organisational projects. It is vital for future research to define the role of stakeholders both in terms of cooperation and collaboration development.

Styles APA, Harvard, Vancouver, ISO, etc.

49

Urbaniec, Maria, Agnieszka Małkowska et Hanna Włodarkiewicz-Klimek. « The Impact of Technological Developments on Remote Working : Insights from the Polish Managers’ Perspective ». Sustainability 14, n^o 1 (5 janvier 2022) : 552. http://dx.doi.org/10.3390/su14010552.

Texte intégral

Résumé :

“Stay at home” orders during the COVID-19 pandemic radically changed the day-to-day operations of many organizations and moved employees from offices to homes. The sudden crisis forced companies to reformulate their operations. Enabling employees to work from home has become a necessity for both business continuity and survival. The unexpected crisis has also proved to be beneficial for some aspects of economic activity. This research focuses on identifying and measuring the benefits of and barriers to remote work from an organizational perspective, as perceived by managerial staff in Poland. We investigate the factors that influence the assessment of the scale of benefits of and barriers to remote working. The study examines the impact of various factors on the benefits of and barriers to remote working, such as a company’s previous experience with remote working, the support provided to employees by the company, the monitoring of remote working effects, and the implementation of new IT tools. These results suggest that the way the company and employees are managed in a crisis, the approach of superiors to the evaluation and control of effects on work, and the adaptation of support to the real needs of employees, all play fundamental roles. The factors examined that influence the perceived benefits of or barriers to remote working from an organization’s perspective contribute to adoption theory.

Styles APA, Harvard, Vancouver, ISO, etc.

50

Szadziewska, Arleta, et Halina Waniak-Michalak. « Editorial ». Zeszyty Teoretyczne Rachunkowości 109, n^o 165 (29 octobre 2020) : 7–10. http://dx.doi.org/10.5604/01.3001.0014.4338.

Texte intégral

Résumé :

We would like to present to you a thematic issue of “Zeszyty Teoretyczne Rachun-kowości” no. 109 (165) – (ZTR, “The Theoretical Journal of Accounting”), in English entitled Accounting as a source of financial and non-financial information. It is the second volume of our journal to be guest-edited by a foreign editor – Dr. Fredrik Karlsson (Linnaeus University, Sweden). The purpose of this issue of ZTR is to indicate the directions in the evolution of accounting theory and practice, in particular, with regard to corporate reporting, which constitutes the basis for assessing the effectiveness of an enterprise’s opera-tions. The articles submitted for publication raise important issues regarding the re-porting of financial and non-financial information that is requisite for the develop-ment of trust-based relationships with the stakeholders of companies operating on the market. Due to the lack of unified applicable non-financial reporting standards in corporate reporting, the provision of reliable and useful information on the environ-mental and social aspects of functioning presents a huge challenge. It is connected with adjusting the accounting systems that entities use in order to obtain a reliable picture of the impact of their economic activity on the environment. We believe that the articles presented in this volume will contribute to a better un-derstanding of the challenges accounting faces in the new, dynamically changing reality. We tried to involve scientists from various countries in the discussion on the directions in the evolution of accounting theory and practice. By accepting for publi-cation ten articles that have received positive reviews, we believe that we have succeeded in our attempt. The Authors of the works come from research centers in seven European and South American countries, such as Chile, Croatia, Italy, Lithuania, Poland, the UK, and Ukraine. The articles present the results of research on the disclosure of the financial and non-financial information in corporate reporting, which constitutes the basis for as-sessing companies’ economic, environmental, and social performance. The Authors additionally discuss the applicable accounting rules, which are requisite to obtain financial information of adequate quality for economic decision making. Various research methods have been used in the articles, such as statistical analysis, content analysis, comparative analysis, a review of the literature and legal acts, methods of deduction and synthesis, questionnaire surveys, and interviews. We can distinguish three main topic areas chosen by the Authors. The first group of papers concerns communication with users of the companies’ reports, especially regarding corporate social responsibility. The work written by Polish Authors from the University of Łódź (E. Śnieżek, M. Wiatr, K. Ciach, J. Piłacik) presents the results of research on the information needs of business information users with regard to improving the financial and non-financial information presented in annual reports. A total of 694 responses obtained from Polish accounting and tax specialists with professional experience were analyzed. The inter-pretation of the survey results takes into account the relationship between the responses received and the respondents’ characteristics, such as gender, age, and education. The Authors from Great Britain (A. Herdan, L. Neri, and A. Ruso) present the rela-tionship between sustainable development and financial indicators on the British mar-ket. The increasing social pressure exerted on enterprises, as well as the changes in legal regulations, are forcing enterprises to operate in a manner that considers the prin-ciples of sustainable development. For this reason, it is particularly important to deter-mine the relationship between the economic situation of an enterprise and sustainable development. The article written by Authors from Poland and Croatia (M. Remlein and V. Roŝka) examines the quality of the information on CSR-related investments presented in the reports prepared by Polish and Croatian companies. Based on a content analysis of re-ports prepared by non-financial companies listed on the Warsaw Stock Exchange and the Zagreb Stock Exchange, it has been found that socially responsible investment in Poland and Croatia is still at its infancy since not many investors have been exposed to this type of investment. The authors of the next article (A. Szadziewska, B. Kotowska, L. Kloviene, S. Legenchyk, D. Prša, and M.T. Speziale) noted the existence of differences in the implementation of Directive 2014/95/EU into the national law of individual countries included in their survey, i.e., Croatia, Poland, Lithuania, Italy, Great Britain, and Ukraine. Additionally, the results of the content analysis regarding the non-financial reports presented by branches of one corporation that operates in different countries indicated a different scope of the non-financial indicators published. What is more, sig-nificant differences were found between the scope of the non-financial indicators pub-lished by the capital group and its subsidiaries that operate in different countries. In the article by Polish authors from the University of Gdańsk (C. Kotyla and M. Hyży), we find a discussion on the disclosure of information on the environmental impact of companies from the mass passenger transport industry. The content analysis covered the financial statements and the management reports published by the three largest rail carriers and two airlines. The results indicate that the environmental disclo-sures in the reports analyzed do not allow for an objective assessment of the surveyed mass passenger transport enterprises’ impact on the environment. The second thematic area covered issues concerning the historical and current con-ditions that characterize accounting systems in different countries. The first article (H. Waniak-Michalak, I. Perica, and S. Leitonie) concerns non-gov-ernmental entities and the impact of accounting regulations on these organizations in Poland, Croatia, and Lithuania at the level of public trust. The results of their research indicate that accounting regulations are of marginal importance for social trust. How-ever, they have identified the possible impact of disasters and the country’s economic situation on public trust. B. Zyznarska-Dworczak, I. Mamić Sačer, and D. Mokošová conducted a compara-tive analysis of accounting systems in Central and Eastern European countries – Croa-tia, Poland, and Slovakia. The authors found important differences in the accounting standards of these countries despite their geopolitical proximity and Slavic roots. The other three articles concerned special rules of recording and reporting. M. Gierusz raises the problem of companies using the regulation of recognizing ac-quired goodwill in order to extend the useful life of goodwill. Authors from Poland and Chile (F. Morales Parada, R. Höllander Sanhueza, and M. Węgrzyńska) attempt to identify accrual adjustments as a tool to modify financial results. They indicate that Chilean firms exhibit more cases of accounting manipula-tions than Polish companies. According to the Authors, Polish firms use accrual adjust-ments to reduce the operating results, whereas Chilean companies apply accrual adjust-ments to increase their operating results. M. Szulc and P. Zieniuk answered the research question of whether listed compa-nies comply with the requirements of the International Financial Reporting Standards regarding the disclosure of events after the balance sheet date. They believe that the occurrence of such events in the economic practice of companies listed on the Warsaw Stock Exchange is much more frequent than in other European countries. The editorial team takes the opportunity to thank all the supporters of the English issue of ZTR. We very much appreciate the involvement of the reviewers, the commit-ment of the authors of the papers, as well as the help of other academics and friends engaged in the preparation of the issue. We also encourage you to visit our website, www.ztr.skwp.pl, where you can find the latest information on our projects as well as all the procedures needed to submit a paper to the journal. Please submit articles to the new special issue of ZTR in 2021, entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis.

Styles APA, Harvard, Vancouver, ISO, etc.

Articles de revues sur le sujet « Environmental law – Economic aspects – Poland »

Créez une référence correcte selon les styles APA, MLA, Chicago, Harvard et plusieurs autres