Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie最新文献

{"title":"Psychospołeczne aspekty pracy zdalnej. Wyniki badań przeprowadzonych w trakcie trwania pandemii COVID-19","authors":"K. Mierzejewska, Michał Chomicki","doi":"10.15678/znuek.2020.0987.0302","DOIUrl":"https://doi.org/10.15678/znuek.2020.0987.0302","url":null,"abstract":"Objective : The aim of the article is to explore the psychosocial context of remote work. There is a particular focus on engagement and the inconvenience caused by a non-standard work format. Research Design & Methods : The study was conducted on a sample of 201 employees engaged in digital output and able work remotely. Findings : The study showed that non-remote workers exhibit greater vigour, dedication and absorption than those working remotely. The lack of social contact was recognised as the most significant drawback of remote work. Implications / Recommendations : Compared to standard work, long-term remote work can have a negative impact on individuals’ engagement in three dimensions – vigour, dedication and absorption. Contribution : The research results provide the basis for further exploration of psychosocial aspects of remote work.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116042274","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":"Opakowanie jako narzędzie wpływania na wybory konsumentów i czytelność przekazywanych przez nie komunikatów na przykładzie ekskluzywnych wód mineralnych","authors":"Natalia Kozik","doi":"10.15678/znuek.2019.0982.0402","DOIUrl":"https://doi.org/10.15678/znuek.2019.0982.0402","url":null,"abstract":"Objective : The paper characterizes packaging as a factor influencing consumer choice and the legibility of the messages transmitted. It presents the results of research allowing message readability to be evaluated on the example of 19 packages of exclusive mineral waters sold on the Polish market. Research Design & Methods : A typographical scoring system called TVScore, developed by M. Metz, was used to assess the readability of unit packages of exclusive mineral waters. It scores fifteen typographic parameters of the text on packaging (print style, print size, leading, boldface or italic, case, line length, print justification, print organization, contrast level, reverse print, shiny/light reflecting, print reproduction, print background, hyphenation, abbreviation). Findings : The packaging evaluated had varying amounts of information (which did not depend to a great deal on the capacity and dimensions of the individual packaging). Text legibility was rated from 65 to142 TVScore points, significantly exceeding the threshold proposed by Metz, who assumes that a legible label has no more than 4 TVScore points. Implications / Recommendations : The packaging evaluated in this study was characterized by very low readability and inappropriately organised text. This is a cause for concern and reason to redesign the packaging. Contribution : The TVScore method has not been widely used until now and has never been used to evaluate packaging for premium food products packaged in bottles or cans, which are an integral part of the product and affect consumer perception of its quality. The research shows that the TVScore method is useful for assessing the diversity of bottle and can packaging and the readability and organisation of the information placed on them.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"56 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116575472","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":"Formuły obliczeniowe w rachunku przepływów pieniężnych sporządzanym według krajowych regulacji prawnych – propozycje zmian","authors":"B. Kawa","doi":"10.15678/znuek.2019.0982.0403","DOIUrl":"https://doi.org/10.15678/znuek.2019.0982.0403","url":null,"abstract":"Objective : The paper questions the legitimacy of using certain signs (“+”, “–”) for the calculation formulas used to state cash flows laid down by Polish accounting law. Research Design & Methods : Deductive and inductive methods relating to the structure and content of the cash flow statement were used. Findings : The paper points out that, in the statement of cash flows where the cash flows of operating activities are presented indirectly, the position Net cash flows of operating activities should be determined by adding the following positions: Net profit (loss) and Adjustments total. The paper also indicates that in the statement of cash flows, regardless of how the cash flows from operating activities are presented, the position total Net cash flows is always equals to the sum of the following cash flows: operating, investing and financing. Likewise, the position Cash at the end of the period is always equal to the sum of the following: Cash at the beginning of the period and total Net cash flows. Finally, the paper presents an alternative way of grouping the adjustments used in the statement of cash flows, where the operating activities are presented indirectly. Implications / Recommendations : Some of the given calculation formulas included in Annex No 1 to the Polish Accounting Act need to be reconsidered and, probably, amended. The following changes are proposed: – in the statement of cash flows, where the cash flows of operating activities are presented indirectly: position A.III Net cash flows of operating activities: I + II (instead of I +/– II); – in the statement of cash flows, regardless of how cash flows from operating activities are presented: position D. Net cash flows total: A.III + B. III + C.III (instead of A.III +/– B.III +/– C.III); position G. Cash at the end of the period: F + D (instead of: F +/– D). Contribution : The paper elaborates the need to unambiguously use the “+” and “–“ signs in the statement of cash flows and consequently the need to change the calculation formulas included in the statement of cash flows defined by the Polish Accounting Act. The proposed changes, based on both theory and legal regulations, should improve the quality of financial statements.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130327130","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":"On the Importance of the Philosophy of Well-being","authors":"T. Kwarciński","doi":"10.15678/znuek.2019.0981.0301","DOIUrl":"https://doi.org/10.15678/znuek.2019.0981.0301","url":null,"abstract":"Objective : A weak approach to well-being policy means that government’s goal should be to choose policies that make people better off over those that make them worse off, with other things being equal. The question is what kind of underlying assumptions should be fulfilled to achieve this goal. In particular, do policymakers have to agree on some substantive theory of well-being, like hedonism or objective list theory, or persist in choosing the formal preference satisfaction theory of well-being? According to Haybron and Tiberius (Well-being Policy: What Standard of Well-being?, “Journal of the American Philosophical Association” 2015, vol. 1, no 4), we can avoid raising such questions by drawing a strict distinction between the varieties of concepts or theories of well-being and policy processes aiming at promoting the well-being of citizens. They claim that such policies are “justified only when they are grounded in the conceptions of the well-being of those on whose behalf policy is being made”, and call this approach “pragmatic subjectivism” (p. 713). From their reasoning it follows that policymakers need not develop the appropriate concept of well-being, but can leave it to citizens to choose. The paper examines Haybron and Tiberius’ proposal and defends the claim that while theoretically we can avoid discussing the concept of well-being when we follow pragmatic subjectivism, we cannot do this in practice. Research Design & Methods : The paper uses an argument analysis. Findings : One way or another we will have to move in the direction of purely formalistic preference satisfaction theory or some substantive approaches like hedonism or objectivism. If we do not want to take for granted the incoherent intuitive concepts of well-being people hold, and because “well-being” is a normative concept, we have to develop philosophical theories of well-being that openly reveal their strengths and weaknesses. Implications  /  Recommendations : To facilitate the process of political decision-making, philosophically informed measures of well-being are needed. To a certain extent, those measures already exist, and they are widely applied by policymakers, e.g., GDP per capita, the Human Development Index or various happiness / subjective well-being indices. However, they seem to be either insufficient or purely philosophically informed. Contribution : The paper contributes to the development of the analysis of well-being and measures its philosophical underpinnings.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133894840","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":"Język publikacji naukowych na temat wpływu robotyzacji na pracę","authors":"Monika Zbozień","doi":"10.15678/znuek.2019.0981.0306","DOIUrl":"https://doi.org/10.15678/znuek.2019.0981.0306","url":null,"abstract":"Objective : The aim of this paper is to verify the language used in publications on the impact of robotisation on labour. Research Design & Methods : The analysis covered ten articles on the impact of robots on labour published between 2015–2018. The focus is on the most frequently used words. Findings : The most frequently discussed challenges concern income distribution and income polarisation. The industry most exposed to the impact of robots is production, routine work, physical work and professions performed by less-educated people. Implications  /  Recommendations : The results suggest that income distribution and income polarisation are the biggest challenges related to the impact of robotisation on labour. Contribution : The article identifies current and potential future directions in research related to the impact of robotisation on labour.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121669841","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":"Rising Income Inequalities – the Causes of and Consequences for Long-term Growth","authors":"M. Sordyl","doi":"10.15678/znuek.2019.0981.0302","DOIUrl":"https://doi.org/10.15678/znuek.2019.0981.0302","url":null,"abstract":"Objective : The objective of the paper is to identify the channels through which income inequalities affect the short-term economic situation and long-term growth. Research Design & Methods : As initial research, the analysis is based on a literature review. Over the course of the review, this hypothesis was verified: inequalities have a negative impact on GDP growth rates and economic stability. Findings : The paper explains mechanisms through which inequalities affect aggregate demand, output and accumulation, accentuating immanent threats of income disparities, such as rising debt burdens (both private and public) and current-account imbalances. Implications  /  Recommendations : A policy alternative is proposed in the form of a wage-led growth strategy. This will strengthen the position of workers in the economy and thus allow the wage share to grow at least apace with productivity gains. Contribution : The concept of wage-led growth is rarely discussed in the mainstream literature and deserves more attention.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128948256","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":"Znaczenie kursu walutowego i ryzyka kursowego dla eksporterów wyrobów przemysłu przetwórczego w świetle badań ankietowych IBRKK","authors":"K. Marczewski","doi":"10.15678/znuek.2019.0981.0305","DOIUrl":"https://doi.org/10.15678/znuek.2019.0981.0305","url":null,"abstract":"Objective : To conduct an analysis of the determinants of the impact of the exchange rate level and its volatility on the exporter’s decisions regarding the size of exports and scale and forms of their hedging against exchange rate risk. Research Design & Methods : The analysis is based on the results of surveys of Polish exporters from the manufacturing industry carried out at the Institute of Market, Consumption and Business Cycles Research in 2007–2016. These results are considered in the context of theoretical findings from a simple microeconomic optimization model. Findings : The analysis of survey results shows that almost half of Polish exporters remain sensitive to exchange rate movements, while not, at the same time, hedging their foreign currency exposure either on the forward market or by means of natural hedging. The other half of exporters protect themselves mainly with natural methods. Due to the observed heterogeneity of the exporters population, econometric studies generally do not show exchange rate fluctuations to have a significant effect on exports. Implications  /  Recommendations : The low demand for hedging is related both to the structural features of enterprises (small-sized firms or firms with a low share of export in sales), but also to the relatively high export profitability experienced by most firms in recent years. Among  companies who hedge, a significant shore use various forms of contractual natural hedging, exploiting for this purpose, as a hedging shield, import inputs, settlements of exports in PLN or payments for domestic purchases of materials settled in a foreign currency. Contribution : Referring to results of multi-year surveys, the article shows the complexity of the determinants impacting the exchange rate and its volatility on reactions of Polish exporters of manufacturing goods.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123159401","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":"Polityka surowcowa wybranych krajów poradzieckich a ich konkurencyjność w handlu międzynarodowym","authors":"K. Falkowski","doi":"10.15678/znuek.2019.0981.0304","DOIUrl":"https://doi.org/10.15678/znuek.2019.0981.0304","url":null,"abstract":"Objective : The objectives of this article are: 1) to briefly present the natural resources policies of Azerbaijan, Kazakhstan and Russia, 2) to thoroughly analyse the development of long-term comparative advantages in exports of each of these countries, 3) to determine whether their competitiveness ( ceteris paribus ) is a consequence of the natural resources policies they pursue. Research Design & Methods : It has been assumed that the emergence or significant long-term improvement of comparative advantages in exports may prove the effectiveness of the natural resources policy. To determine the international trade competitiveness (in terms of any comparative advantages possessed) of Azerbaijan, Kazakhstan and Russia, two indexes were applied: Balassa’s Revealed Comparative Advantage (RCA) Index and the Lafay Index (LFI) of international trade specialisation. Findings : The structure of long-term comparative advantages of Azerbaijan, Kazakhstan and Russia in international trade has not changed for years, nor have any new comparative advantages appeared, which would indicate an improvement in the competitiveness of their economies. Therefore, the natural resource policies they pursue further strengthens the resource-based character of their economies, thus reducing their overall international trade competitiveness. Implications  /  Recommendations : Given the present situation, it seems necessary for Azerbaijan, Kazakhstan and Russia to take specific measures not only in their natural resources policies, but also in their economic policies and development strategies, which should be pragmatically oriented towards the modernisation and development of non- -resources-based sectors (ultimately increasing their competitiveness) using the funds from exports of their energy resources. Contribution : The article contributes to the research on the importance of natural resource policy for international trade competitiveness, in particular with respect to selected post-Soviet natural resources-based economies, i.e. Azerbaijan, Kazakhstan and Russia. It verifies the research hypothesis that, given their energy resources, the natural resource policies pursued by Azerbaijan, Kazakhstan and Russia have a negative impact on the competitive profiles of their economies. Moreover, they further strengthen their resource-based character, thus reducing their overall international trade competitiveness.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132302864","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":"Współczesne zagrożenia demokracji – aspekt prawny","authors":"Piotr Wiatrowski","doi":"10.15678/ZNUEK.2019.0980.0201","DOIUrl":"https://doi.org/10.15678/ZNUEK.2019.0980.0201","url":null,"abstract":"The article discusses legal aspects of threats to liberal democracy. Of particular significance among them are rulers’ disrespect for general legal principles and prioritising the will of the sovereign over those principles. Other threats include election results being distorted by election law, elected representatives overreaching their powers, reinforcing political parties and executive powers at the expense of the legislature, lobbying and excessive influence for wealthy elites, the financing of political parties by those elites and an exaggerated focus on the leader of the party. The article also discusses the demographic deficit in the European Union. That deficit takes up around 2/3 of Member States’ legislative competences and poses a threat of interference in the elective process by third countries.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114271969","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":"Pojęcie i zakres polityki rachunkowości w polskich oraz w międzynarodowych regulacjach rachunkowości","authors":"K. Stępień","doi":"10.15678/ZNUEK.2019.0980.0205","DOIUrl":"https://doi.org/10.15678/ZNUEK.2019.0980.0205","url":null,"abstract":"Accounting policy can be interpreted and defined in numerous ways. It is often associated with the principles of accounting. The scope of accounting policy is also determined in a variety of ways. The study examines accounting policy in the context of accounting principles and defines the concept of accounting policy. It compares the scope of accounting policy defined in Polish and international accounting regulations and indicates differences in this area. In so doing, it analyses the subject literature and legal acts, comparing them and drawing deductions. Currently, Polish legal regulations do not match international regulations in terms of how they define accounting policy and its scope. While Poland is gradually adjusting its regulations to EU regulations, the scope of accounting policy has still not been standardized. The analysis shows that accounting policy is not determined by accounting principles, but by the choosing if these principles. The selected accounting policies are the result of accounting policy and evidence of its implementation. On the other hand, in accounting regulations (Polish Accounting Act, IAS), accounting policy is synonymous with the principles or as detailed accounting solutions, which is incorrect. In addition, there is considerable discrepancy in the scope of accounting policy in the Polish Accounting Act and IAS.","PeriodicalId":417291,"journal":{"name":"Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130905906","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}