{"title":"Financial and non-financial reporting of entities in the real-estate development segment – exploratory study","authors":"Aneta Brzeska","doi":"10.29119/1641-3466.2023.178.8","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.8","url":null,"abstract":"Purpose: On the grounds of stakeholder theory, agency theory, legitimacy theory, situational conditioning theory or institutional theory, the author formulated the main purpose of the article, which is to study the real estate development industry and gain new knowledge in order to identify good reporting practices. Methodology/approach: The rationale presented justifies the choice of the real estate developer as the object of research. The subject of the study is, adequately to the purpose of the article, the use and importance of financial and non-financial reporting by the entities studied. The basis for the evaluation was a survey on those preparing and drafting the reports in the studied entities. The presentation of the results and their conclusions was preceded by a presentation of the adopted methodological assumptions. The analysis and considerations conducted in the paper, including a critical analysis of the literature and own empirical research, made it possible to positively realize the purpose of the article and allowed the author to solve the research problem. Findings: Conclusions from the research and solutions used in the area of financial and non- financial reporting indicate the need for modification of reports tailored to the characteristics of real estate developers. This would optimize the allocation of the entity’s resources in order to improve reporting and accountability, for example, of management towards stakeholders. It can be concluded that the reporting solutions currently in use are not adapted to the needs and requirements of their stakeholders. Research limitations/implications: The main limitation of the survey is the relatively small number of respondents. However, even with a small sample, a wide range of developer practices could be observed, hence the sample size was not a problem. Originality/value: The new formulas and solutions presented in this work lead to an expansion of previous theoretical knowledge in the field of financial and non-financial reporting of real estate development entities. On the other hand, the empirical research along with the issues proposed in the article have important theoretical and practical implications for the management of the studies entities. Keywords: real estate developer, financial report, non-financial report. Category of the paper: research paper.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135612507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Katarzyna Mazur-Włodarczyk, Katarzyna Łukaniszyn-Domaszewska, Elżbieta Karaś
{"title":"Craftsmanship as a development potential of the region – a case study of craftsmen from Opole Silesia (Poland)","authors":"Katarzyna Mazur-Włodarczyk, Katarzyna Łukaniszyn-Domaszewska, Elżbieta Karaś","doi":"10.29119/1641-3466.2023.178.25","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.25","url":null,"abstract":"Purpose: The aim of the article is to present craftsmanship as a development potential of the region, including a regional tourist product that influences the attractiveness of the Opole Voivodeship. Design/methodology/approach: A case study of craftsmen from Opole Silesia specializing in the production of handicrafts was presented, with whom in-depth qualitative interviews were conducted in April 2023. Findings: The research results present craftsmanship as a regional product that can make a significant contribution to the cultural heritage of the region and constitute a significant development potential that is not yet fully utilized. Originality/value: The article attempts to demonstrate the significance of craftsmanship in the Opole Voivodeship in terms of its impact on regional development. Keywords: crafts, Opole Silesia, regional development, development potential, economic culture, cultural economy. Category of the paper: Research paper.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135612735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Stakeholders’ expectations and experiences regarding school events. Results of research","authors":"Beata Tarczydło, Joanna Miłoń","doi":"10.29119/1641-3466.2023.178.34","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.34","url":null,"abstract":"Purpose: bringing closer the essence of the expectations of students, parents and teachers towards school events and the resulting experiences; presenting the results of own research by representatives of the key stakeholders of the selected primary school, assessing its situation in terms of the issues under consideration and identifying improvements; formulation of recommendations for marketers interested in school events tailored to the expectations of participants and aimed at creating their appropriate experiences, as well as achieving goals and generating multi-faceted benefits. Methodology: computer-assisted survey with combinations of the elements of the Servqual method, Schmitt’s strategic experiential modules (sense – stimulating the senses, feel – eliciting emotions, think – intellectual engagement, act – motivation and inspiration, and relate – strengthening relationships), the NPS (Net Promoter Score) metric, and participant observation in events organized by the research object. Results: research has confirmed that through events, schools may and should manage the relationships and experiences of the interested stakeholders and generate many social and practical benefits. Research with the use of the author’s original methodology shows that what stakeholders care about most is for events to elicit emotions (the feel module), motivate and inspire the participants (the act module), and strengthen relationships (the relate module). Study limitations: planned studies at other schools with different groups of stakeholders. Practical implications: better implementation of the contemporary school’s tasks oriented at stakeholders and their engagement, cooperation development, creating unique experiences while streamlining the school’s marketing and management activities, including building its recognisable brand. Attractive ways of providing information, education, inspiration, and activation through events. Streamlining school event marketing activities. Social implications: building the school community, a number of benefits related to partnerships and integration with local entities, improvement of employee qualifications, activities for the development of the local community in terms of culture, heritage, patriotism, physical activity, environmental protection, and enterprise. Value: the first study of this type at this type of place and the possibility to actually optimise event marketing activities with notable benefits for teachers, students, parents, and other related stakeholders, and improving the experiences, relationships, and satisfaction level of all those involved. Keywords: expectations and experiences, school stakeholders, creating experiences, school events, school marketing. Type of article: research paper.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"2019 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135613535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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