Zeszyty Naukowe KUL最新文献

{"title":"Public transportation apps users in Silesian metropolis","authors":"Beata NOWOTARSKA-ROMANIAK, Sonia SZCZEPANIK","doi":"10.29119/1641-3466.2023.177.24","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.177.24","url":null,"abstract":"","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"22 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":"136303637","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":"Application of the known sub-sequence algorithm to select the imputation method for time series of electric energy consumption","authors":"Agnieszka KOWALSKA-STYCZEŃ, Adam SOJDA, Maciej WOLNY","doi":"10.29119/1641-3466.2023.177.18","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.177.18","url":null,"abstract":"","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"47 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":"136305343","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":"Virtual versus sustainable fashion: a systematic literature review","authors":"Jolanta Bieńkowska","doi":"10.29119/1641-3466.2023.178.6","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.6","url":null,"abstract":"Purpose: The aim of the study was to determine the extent of convergence between the concepts of virtual and sustainable fashion. Virtual reality is gaining popularity due to its immersive nature, which enables “involvement of the senses”. Owing to dynamic technological development, it is expanding into numerous fields of application and provides the potential to offer innovative products. Among those is virtual fashion, i.e., clothes and accessories that have no physical equivalent, being available to “wear” only in virtual reality. Virtual clothing is part of the premium and exclusive product segment, to which, in particular, the value added by the consumer is attributed. These products are therefore communicated as an environmentally friendly alternative to physical clothing, as they do not require the consumption of materials, thus generating no waste, using less energy and water, etc. Design/methodology/approach: The research consisted of two phases. The main phase was conducted with a method of systematic literature review according to PRISMA standards, by means of data extracted from the databases: Scopus and Ebsco (n = 13). In a supplementary phase, there was used a method of co-occurrence keywords analysis via VOSviewer to compare the description of strictly virtual fashion (n = 218) and sustainable fashion (n = 402). Documents were searched in the Scopus database. The conclusion was reached using the induction method. Findings: The findings from the researched documents indicate that virtual fashion is predominantly presented accordingly to the new technological possibilities it offers. Indeed, its ecological qualities and its potential for fulfilling pro-environmental goals in the fashion industry are briefly stated in broad terms, without reference to the specific measures or data, mentioned, by comparison, in papers devoted solely to sustainable fashion. Originality/value: The findings from the researched documents indicate that virtual fashion is predominantly presented accordingly to the new technological possibilities it offers. Indeed, its ecological qualities and its potential for fulfilling pro-environmental goals in the fashion industry are briefly stated in broad terms, without reference to the specific measures or data, mentioned, by comparison, in papers devoted solely to sustainable fashion. Keywords: virtual reality, sustainable fashion, sustainability, fashion industry. Category of the paper: literature review.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"33 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":"135612510","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":"Verification of the effectiveness of discrimination models for forecasting bankruptcy of enterprises","authors":"Rafał Pitera","doi":"10.29119/1641-3466.2023.178.28","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.28","url":null,"abstract":"Purpose: An attempt to evaluate the effectiveness of financial analysis tools used to assess financial health and to forecast bankruptcy. Methodology: The study used 31 of the most popular discriminatory models for bankruptcy prediction. The effectiveness of early warning models has been evaluated on the basis of financial data of economic entities operating on the territory of the Republic of Poland. The sample of the enterprises has comprised a total of 172 entities – both bankrupt and operating in good financial condition, located in 16 provinces. The data period was 2011-2020. The companies have represented various sectors of activity. Data was obtained from the Emis.com website. Findings: Most of the models used have been highly effective in forecasting. However, none of the methods has been 100% effective. It has also been noted that the models estimated on the basis of a sample of enterprises from only one sector, the so-called sector models allocated to the evaluation of a specific industry, have not had a significantly higher percentage of correct diagnoses than universal models. In the last analyzed period, the three most effective methods are the so-called universal models that can be used in the evaluation of companies from various industries. Practical implications: The results of the audit can be used, among others, in the assessment of the going concern of enterprises by business managers, business analysts, investors, and above all, statutory auditors when auditing financial statements. Originality/value: The study provides an answer to the question of which models are characterized by high prognostic effectiveness. In addition, the obtained results allow to resolve the issue of the usefulness of models created in the 1990s. The large size of the research sample allows for the generalization of the results and their wider application than has been the case in the literature on the subject so far. Keywords: bankruptcy, financial condition, discriminatory models, early warning models. Category of the paper: Research paper.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"46 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":"135612511","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":"Safety culture in global research: a systematic literature review","authors":"Joanna Bartnicka, Patrycja Kabiesz, Tayyaba Jamil","doi":"10.29119/1641-3466.2023.178.4","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.4","url":null,"abstract":"Purpose: The article presents the results of research related to the development of safety culture (SC) around the world. In particular, attention was focused on the search for trends that set the direction of SC development. Research gaps were identified as the basis for addressing new cognitive challenges, particularly in the area of SC modeling in manufacturing companies, to improve workplace health and worker productivity. Design/methodology/approach: A systematic literature review (SLR) of a total of 22,199 scientific articles on SC culture available in three databases was adopted as the research method: Elsevier Science Direct, Springer Link, and Wiley Online Library, published between 2013 and 2023 based on defined keywords. Originality/value: A new research task has been formulated, the implementation of which would be an important addition to the existing body of work on the formation of safe working conditions based on a human-centered approach. Keywords: safety culture, Systematic Review, safety culture implementation, safety culture model. Category of the paper: Literature review.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"58 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":"135612514","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":"Green reporting in the perception of reports preparers. Evidence from Poland","authors":"Marzena Strojek-Filus, Melania Bąk, Andrzej Bąk","doi":"10.29119/1641-3466.2023.178.31","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.31","url":null,"abstract":"Purpose: The main purpose of the paper is to assess the perception of environmental reports preparers related to the obligation towards disclosing environmental information from the perspective of the company interests. The auxiliary aim of the article is to propose integrated green reporting in the context of theoretical foundations, in particular the theory of legitimacy, stakeholders and agencies. Design/methodology/approach: Surveys were used to assess the perception of preparers of environmental reports. The empirical data was collected in a non-exhaustive survey. In the statistical analysis of the survey data, contingency tables and association measures for categorical variables were used (examination of correlations between pairs of survey questions) as well as logistic regression models and odds ratios (examination of the impact of explanatory variables on the selected survey questions with dichotomous values). Findings: In the opinion of the respondents, the disclosure of environmental information is useful for stakeholders. They partly agree to extend the mandatory subjective and objective scope of the disclosure of environmental information. However, their opinion depends on some features of the enterprise, capital connections and the type of information shaping the enterprise image. The disclosed environmental information is an important element of influencing the company image, but it is not the most important one. Research limitations/implications: This research is the first, pilot stage of the overall research. In the next stages, the research sample will be enlarged. The second limitation is the focus on Polish enterprises. As part of the research continuation, we intend to cover other countries. Practical implications: Appropriate legal arrangements are needed to adequately enforce the scope and quality of reporting focused on environmental information. The author's definition of green reporting refers to a comprehensive, integrated environmental report combining financial and non-financial information arranged according to the substantively separated areas. Social implications: Our proposed integration of environmental information in one report – green report - that emphasizes the importance of the environmental protection problem, which will increase the transparency and availability of information, and ensure its comprehensiveness for stakeholders, and as a result have a positive impact on environmental awareness in the business operations of enterprises. Originality/value: The research was conducted from the perspective of preparers and managers that disclose environmental information. Our research is the broadening and deepening of knowledge on environmental information reporting in Poland, as well as participation in the discussion on the desired directions of its development. Keywords: green accounting, green reporting, environmental disclosures, non-financial statement, CSR. Category of the paper: research paper.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"30 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":"135612730","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":"Promotion management of the region on the example of selected local initiatives","authors":"Agnieszka Predygier","doi":"10.29119/1641-3466.2023.174.13","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.174.13","url":null,"abstract":"Purpose: The aim of the article was to answer the following questions: Does the promotion of local initiatives influence the popularization of the region? How does the cooperation of inter organizational stakeholders affect the development of the region? How do local initiatives promote the Świętokrzyskie region? What is the role and importance of stakeholders in creating local initiatives? What are the effects of inter-organizational relations in the described examples of local initiatives? Design/methodology/approach: The article uses the case study research method, which seems to be interesting and little known local initiatives to promote the Świętokrzyskie region, and refers to the concept of regional management in terms of the \"blue ocean strategy\" (e.g. building relationships and inter-organizational cooperation). Findings: The article presents examples of good practice used by municipal managers in the Świętokrzyskie region. These examples best reflect the competitive success of the implemented \"blue ocean\" strategies based on cooperation between stakeholders, searching for common values and building inter-organizational relationship networks as a key element of competitive advantage. Practical implications: Managers of the region can apply a blue ocean strategy based on regional partnership, building inter-organizational relationship networks and inter organizational collaboration. When creating a new strategy, mayors, starosts and marshals should apply actions to increase competitive advantage. Social implications: A strategy based on the values of partnership and cooperation consists in: observing alternative strategic solutions of other regions, educating them, applying various strategies, reprogramming the thinking of the local society (e.g. not only communication routes are important, but also ecological behaviours), creating solutions favourable for the development of the municipality (e.g. a common sewage treatment plant, health resort), each of which will have the benefit of creating new solutions, accepting innovations, distinctive features, shaping external trends (e.g. the Park of Miniature World Buildings in Krajno). Originality/value: The article is recommended to region managers (mayors, starosts, marshals) who are looking for a strategy to increase the region's competitiveness. The article constitutes an innovative solution for the application of the \"blue ocean strategy\", which so far has been described only in the case of enterprises. The article is a guide for \"region managers\" who build a strategy of competitiveness based on inter-organizational cooperation and activate stakeholders to create local initiatives. The competitive success of two local initiatives in the Świętokrzyskie Voivodeship is for them a source of research, analyses as well as a guide to good practice. The article presents the implementation of the \"blue ocean strategy\" in an original way, by promoting the role of the region's stakeholders. Keywords:","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"87 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":"135798976","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":"Terminowość publikacji raportów okresowych w dobie pandemii COVID-19 na przykładzie spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie","authors":"Bartłomiej Lisicki, Iwona Franczak","doi":"10.15678/znuek.2023.1000.0208","DOIUrl":"https://doi.org/10.15678/znuek.2023.1000.0208","url":null,"abstract":"Objective: The aim of the article is to assess the timeliness of the submission of periodic reports by issuers listed on the Warsaw Stock Exchange (WSE) during the COVID-19 pandemic (2020–2022) and to compare it with that of submissions in the years immediately preceding the pandemic (2018–2019). To this end, the following research hypothesis was formulated: the COVID-19 pandemic negatively influenced the timeliness of the publication of periodic reports by companies listed on the WSE, by extending the average time of their submission compared to previous years. Research Design & Methods: In terms of research methods, a literature review and analysis of legal acts were used in the theoretical part, while statistical verification was used to estimate the timeliness of the submission of periodic reports by companies from the Warsaw Stock Exchange. Findings: The research results did not bear out the research hypothesis. Detailed data on the median number of publication days of periodic reports preceding the deadline for submission of the report indicate that in as many as 11 of the 15 indicated subgroups the median number of publication days of periodic reports preceding the deadline is higher. This indicates that in 2020–2022 WSE issuers published reports earlier than they had in 2018–2019. Implications / Recommendations: The research results show that the COVID-19 pandemic did not adversely affect the timely publication of periodic reports of companies listed on the Warsaw Stock Exchange. This is because there was no significant extension of the time to make financial statements available in the years 2020–2022. Contribution: The research contributes to the knowledge of an important feature of financial statements: timeliness. The authors note the lack of research in this area during the COVID-19 pandemic, a period that saw dynamic changes in capital markets.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"8 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":"135494803","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":"The Development of the Effectiveness of Remote Work as Perceived by Employees and Managers","authors":"Grzegorz Wojtkowiak","doi":"10.15678/znuek.2023.1000.0204","DOIUrl":"https://doi.org/10.15678/znuek.2023.1000.0204","url":null,"abstract":"Objective: This article discusses how the effectiveness of remote work has developed and differences in how it is assessed by employees and managers. Two research questions are asked: 1) How do employees assess the impact of remote work tools on various aspects of operation? and 2) How do managers perceive and approach employee attitudes and opinions in this area? Research Design & Methods : Computed-Assisted Web Interviews (CAWI) were conducted with 500 respondents (employees of companies with international capital). The results were then discussed (interviews) with 14 middle and senior managers. Findings: Employees believed the technology and tools available had the most significant positive impact on innovation and organisation. In contrast, aspects related to communication and relationships had the lowest impact. Although manager’s comments related to the effectiveness scores were divided, they did not contradict one another. Implications / Recommendations: Based on the research, an attempt was made to distinguish key variables for managers. They include: work programming (rules, principles, control, KPIs), ensuring autonomy (freedom in organising work and decision-making, ensuring trust), maintaining relationships (including effective communication) and one’s own skills. Contribution: It is important to understand that there are differences in how employees and managers perceive effectiveness and task performance efficiency. Managers’ awareness of their employees’ opinions is vital, as the interviews show.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"32 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":"135495061","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":"Organizational culture conducive to the implementation of corporate social responsibility (CSR) in the enterprise","authors":"Dorota Chmielewska-Muciek, Bartłomiej Zinczuk","doi":"10.29119/1641-3466.2023.178.9","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.9","url":null,"abstract":"Purpose: The paper aims to identify a model of organizational culture conducive to implementing corporate social responsibility (CSR) in the enterprise. Design/methodology/approach: The article is based on the analysis and synthesis of domestic and foreign literature review. Findings: The model of organizational culture conducive to the implementation of CSR in the enterprise is created by the following cultural values: focus on people, focus on tasks, orientation to the environment, activity, low uncertainty avoidance, collectivism, low communication context, low power distance, status based on achievements. Research limitations/implications: Increasing the awareness of academics, students of economic studies and management practitioners on the essence and importance of cultural values that are components of the organizational culture model conducive to the implementation of CSR activities. Indications regarding the components of the organizational culture model are specific and further research should be conducted in this area. Practical implications: The article provides new knowledge about the conditions determining the shape and structure of the organizational culture model conducive to the implementation of corporate social responsibility. The article may help enterprises to better use the potential of organizational culture as a tool supporting socially responsible activities. Originality/value: The article extends knowledge in the field of constructing a model of organizational culture conducive to the implementation of CSR activities in the enterprise. Keywords: organizational culture, cultural values, CSR, social responsibility, enterprise. Category of the paper: General review.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"46 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":"135613865","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}