Research Papers of Wroclaw University of Economics and Business
type: channel
description: “Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu” (Research Papers of Wroclaw University of Economics and Business) is a professional, peer-reviewed scientific journal with an economic and social profile, published continuously since 1956. The journal is currently a quarterly and all articles are published (in Polish or English) in open access, in accordance with the double-blind review process and the rules of publishing ethics. The journal is a forum for the publication of original results of theoretical and empirical research on the disciplines of economics, finance, management and quality, and for making them available on the basis of open and non-commercial access. It includes articles in the field of social sciences, in such research areas as: economics, finance, management, business, environmental and ecological economics, demography, sociology, tourism, applied mathematics, statistics, econometrics, economic informatics, and interdisciplinary studies. Since volume 65 (year 2021), the journal is being published quarterly. ISSN 1899-3192 e-ISSN 2392-0041
publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
language: en
publication name: Research Papers of Wroclaw University of Economics and Business
issn: 1899-3192
items: Technical Efficiency of Regional Courts
items: Artificial Intelligence in Multimorbidity Care: A Systematic Review of Opportunities; Challenges and Limitations
items: Exploring Gender Differences in Strategic Thinking:A Five-Dimensional Profiling Approach
items: Inclusive Language through the Eyes of Generation X Employees: Attitudes and Emotions toward Feminatives, Plain Language and Culturally Inclusive Internal Communication in Organizations
items: Identification of Factors Important for the Development of Family Businesses Using PESTLE
items: Sustainable Business Model in Reporting of Healthcare Entities
items: Value-at-Risk Forecasting for Investment Portfolios
items: Bibliometric Analysis of Research on Cooperative Banking
items: Key Research Areas in Territorial Marketing from 2020 to 2025
items: Perception of Employer Branding in Social Media – Empirical Study and Implications
items: Universal Basic Income – Analysis of Pilots and Experiments
items: Does Higher EU Spending Lead to a Crowding-Out Effect on National Public Investments in the Environment Protection Sector?
items: Comparison of the Tax Wedge in the Visegrad Countries
items: The Impact of Macro-environment and Industry Conditions on Shaping the Circularity of Supply Chains
items: Tax Reliefs for Innovation after the Polish Deal − An Attractive Solution for Polish Entrepreneurs? A Pilot Study
items: Virtuality and Trust: The Impact of Team Virtuality Level on Trust Relations Between Leaders and Team Members
items: The Value of Women’s Capital in Management: The Polish Perspective
items: Business Model as a Determinant of Risk Disclosures in the Annual Reports of Selected Airlines
items: Commitment of Generation Z Employees – Diagnosis, Expectations, and Courses of Action
items: Organisational Learning at Team Level and Perceived Employability: an Empirical Examination
items: An Inclusive Approach to Cultural Heritage Audiences – The Case of Porta Posnania
items: Application of Focused Group Interviews in Research on Occupational Burnout
items: Employee Motivation in the Uniformed Services – A Bibliometric Analysis
items: New Quality of Leadership and Management in Tech Startups – Why Supporting Gender Equality Matters. A Case Study of the Project “Shesnnovation Academy”
items: The Nature of Local Place Branding Strategies: The Cases of Almaty (KZ); Belo Horizonte (BR) and Wroclaw (PL)
items: Currency Risk Management by Companies in the Gaming Industry Listed on the Warsaw Stock Exchange in the Period from 2021 to 2022
items: Central Bank Digital Money – Analysis of the Benefits and Risks of Introducinga New Payment Instrument
items: Intra-Industry Trade in Agri-Food Products between the EU and MERCOSUR Countries
items: Impact of Organizational Culture on Perceptionsof Career Success among Women
items: Selected Aspects of Corporate Social Responsibility of the ICT Sector in Poland − Results of a Study

Technical Efficiency of Regional Courts
type: item
description: Aim: The purpose of the study was to investigate the level of technical efficiency and scale efficiency of regional courts in the period 2015-2022 in the civil divisions, criminal and misdemeanour divisions and labour and social security divisions of regional courts. Methodology: The data envelopment approach (DEA) was used to calculate the technical efficiency coefficients in the study. Forty-three of the 47 regional courts were surveyed between 2015 and 2022. Results: In the civil divisions, the average CCR ranged from 88.9% (2022) to 98.1% (2015). In criminal divisions, it ranged from 95.1% (2018) to 98.0% (2017), and in labour and social security divisions, it formed from 81.5% (2016) to 94.6% (2021). Civil divisions with fewer than 16 judges are characterised by higher CCR technical efficiency compared to courts with more than 16 judges. In the criminal and misdemeanour and labour and social security divisions of the regional courts, when comparing the technical efficiency of the CCR, no significant difference in technical efficiency was found according to the number of judges. Implications and recommendations: The results of the research can be used to evaluate the management of the regional courts under study, identify best practices and plan organisational changes. Originality/value: The article is a thematically original work. There is a clear research gap in the Polish economic literature regarding the evaluation of court management.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: institutional efficiency
  topic: keywords
subject: technical efficiency
  topic: keywords
subject: regional courts
  topic: keywords
creator: Michał Świtłyk
creator: Agnieszka Sompolska-Rzechuła
creator: Maciej Oesterreich
rights: Copyright (c) 2025 Michał Świtłyk, Agnieszka Sompolska-Rzechuła, Maciej Oesterreich https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.10

Artificial Intelligence in Multimorbidity Care: A Systematic Review of Opportunities; Challenges and Limitations
type: item
description: Aim: This study identified AI’s role in supporting patients with multimorbidity in primary healthcare and explored associated opportunities, challenges, and limitations. Methodology: A systematic literature search was conducted in Scopus, Web of Science, and PubMed using terms related to AI and multimorbidity in PHC. After screening, 53 articles met inclusion criteria and were analysed per PRISMA guidelines. Results: AI can support multimorbidity patients through personalized treatment, clinical support, virtual assistance and coordinated care via monitoring and interventions. However, adoption remains limited by poor data quality, disease interactions, low model interpretability and underrepresentation of multimorbid populations in training data. Consequently, AI’s role in supporting multimorbidity patients remains limited, with potential benefits unrealized. Implications and recommendations: Realizing AI’s potential for multimorbidity patients requires addressing technical, ethical, clinical and systemic challenges. Research must prioritize developing representative datasets and interpretable models that capture multimorbidity’s complexity to help deliver coordinated, patient-centred care. Originality/value: This analysis shows limited AI integration in multimorbidity care, highlighting the need for quality data and interpretable models. It identifies key challenges that must be overcome to transform AI from conceptual promise to practical support for individuals with multimorbidity.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: multimorbidity
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: systematic review
  topic: keywords
subject: PRISMA
  topic: keywords
creator: Liliana Hawrysz
rights: Copyright (c) 2025 Liliana Hawrysz https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.03

Exploring Gender Differences in Strategic Thinking:A Five-Dimensional Profiling Approach
type: item
description: Aim: To identify gender differences in strategic thinking profiles using an original five-dimensional scale based on: the approach to change, the approach to the competitive environment, the information processing style, the level of participation and the level of flexibility. Methodology: Data from 184 Polish top managers and company owners were collected using a CAWI technique and analysed through PROFIT (Property Fitting) analysis. Results: The results reveal distinct strategic thinking profiles: women are more exploratory, relational and intuitive, whilst men are more analytical, competitive, and emergent. Women prefer an individualistic style during strategy formulation and a collective style during implementation, whereas men favour collaborative idea generation but top-down execution. Implications and recommendations: The findings suggest that gender diversity in top management teams broadens strategic perspectives and increases organisational resilience in diverse environmental conditions. One of the future research directions is to include representatives of different cultures. Another direction in future research is to use PROFIT analysis to identify differences in other variables, such as respondents' age and field of education, to understand the antecedents of strategic thinking. Originality/value: This study's contribution is to show gender diversity as a key to developing top teams with a broader perspective and more opportunities to build an effective strategy, and to use the PROFIT analysis which is not adequately popularised in management science.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: strategic thinking
  topic: keywords
subject: PROFIT (PROperty FITting) analysis
  topic: keywords
subject: gender differences
  topic: keywords
creator: Janusz M. Lichtarski
creator: Anna Witek-Crabb
creator: Edyta Mazurek
creator: Katarzyna Piórkowska
rights: Copyright (c) 2025 Janusz M. Lichtarski, Anna Witek-Crabb, Edyta Mazurek, Katarzyna Piórkowska https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.06

Inclusive Language through the Eyes of Generation X Employees: Attitudes and Emotions toward Feminatives, Plain Language and Culturally Inclusive Internal Communication in Organizations
type: item
description: Aim: The purpose of this article is to analyse the feelings of Generation X employees towards the use of feminine forms, simple and understandable language, and communication that takes cultural diversity into account in internal organizational communication (both formal and informal). In addition, the aim of the study was to determine what emotions these inclusive language practices evoke among Generation X employees. Methodology: To achieve the aim of the study, a literature review and qualitative empirical research in the form of individual in-depth interviews (IDI) were used. The interviews were conducted with 12 Polish Generation X employees working in various organizations. The IDIs were conducted between 15 November and 20 December 2024. The analysis covered both formal and informal internal communication. Results: Feminine forms are not commonly used in the internal language of Polish organizations; some respondents consider them unprofessional. Simple and understandable language is widely accepted and used, which has a positive impact on communication effectiveness. Taking cultural diversity into account in communication is present and perceived as important in the context of contemporary multicultural teams. Generation X employees generally have a positive attitude towards inclusive communication, apart from gender-sensitive language, which evokes mixed emotions. Implications and recommendations: Organizations should continue to promote simple and understandable language and adapt communication to cultural diversity. It is recommended to gradually implement gender-sensitive language, including education and dialogue with employees to increase its acceptance. It is worth conducting training in inclusive language, especially for management and HR departments, to promote equality and counteract exclusion. Originality/value: The originality of the presented material stems from the qualitative approach to the perspectives of 12 Generation X employees, which all…
subject: Articles
  topic: section
subject: Management
  topic: category
subject: diversity management
  topic: keywords
subject: inclusive language
  topic: keywords
subject: generation X
  topic: keywords
creator: Julianna Koczy
creator: Teresa Kania
creator: Oliwia Kubanek
creator: Dagmara Damek
creator: Emilia Skrzypczyńska
creator: Ewa Dzwonek
rights: Copyright (c) 2025 Julianna Koczy, Teresa Kania, Oliwia Kubanek, Dagmara Damek, Emilia Skrzypczyńska, Ewa Dzwonek https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.04

Identification of Factors Important for the Development of Family Businesses Using PESTLE
type: item
description: Aim: The purpose of this paper was to identify key factors affecting the operation of family businesses using the PESTLE method. Methodology: The PESTLE method allowing the identification of factors important for the functioning of family businesses was used. Results: The key factors for the operation and development of family businesses, indicated in the source literature, were identified, divided into political, economic, social, technological, legal and environmental factors. Implications and recommendations: The important problems for the development of family businesses include the issues of succession and intergenerational value transfer, the need to adapt to turbulent economic and technological conditions, as well as the changing legal determinants. The following recommendations arose from the study: the need to implement programmes to support succession in family businesses, to facilitate innovation and implementation of new technologies through, among others, increased access to funding, and to adapt legislation to the specificity of family businesses (regarding succession, protection of property rights), promotion of activities related to social responsibility and sustainable development. Originality/value: The identification of key determinants (political, economic, social, technological, legal and environmental) affecting the operation of family businesses.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: family businesses
  topic: keywords
subject: PESTLE
  topic: keywords
subject: determinants of operation
  topic: keywords
subject: identification of factors
  topic: keywords
creator: Igor Olech
creator: Artur Olech
creator: Jacek Wychowanek
rights: Copyright (c) 2025 Igor Olech, Artur Olech, Jacek Wychowanek https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.08

Sustainable Business Model in Reporting of Healthcare Entities
type: item
description: Aim: The aim of the article is to indicate the possibilities of using information obligations, including good practices appropriate for reporting by healthcare entities, in reporting, specifically in the scope of a sustainable business model in healthcare entities. Methodology: The research methods used for the article included a review of literature and legal regulations concerning healthcare entities. On their basis, two hypotheses were formulated, which were positively verified by conducting research based on survey, documents, and case study. Results: The declarations regarding reporting on sustainability activities exceed the degree of their reporting. There are good practices that are increasingly used in the public sector. Implications and recommendations: Based on the research results, it was found that the regulations applicable to healthcare entities and the growing number of examples of good practices justify the definition of industry-specific reporting schemes. Originality/value: The originality of the article constitutes the connection of the issues of sustainability, the essence of the business model, the formal conditions of functioning of healthcare entities, industry-specific regulations, and good practices in the field of reporting. The value of the article comes down to indicating the flexibility of the business model, which means its adaptability in all conditions.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: sustainable business model
  topic: keywords
subject: healthcare entity
  topic: keywords
subject: quality in healthcare
  topic: keywords
subject: management control
  topic: keywords
creator: Zuzanna Świerc
creator: Wioletta Baran
creator: Mariusz Karwowski
rights: Copyright (c) 2025 Zuzanna Świerc, Wioletta Baran, Mariusz Karwowski https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.09

Value-at-Risk Forecasting for Investment Portfolios
type: item
description: Aim: The aim of this paper is to identify the Value-at-Risk estimation method that generates the most accurate forecasts for investment portfolios. The paper assumes that the accuracy of Value-at-Risk forecasts is measured using the Kupiec and Christoffersen tests. Additionally, the impact of the portfolio construction on its vulnerability to risk was also analyzed. Methodology: The study was conducted using data on stock market indices obtained from Stooq.com. The historical simulation method and two GARCH(1,1) models with different theoretical distributions were used to estimate Value-at-Risk. Furthermore, the results were validated and verified, taking into account events such as Brexit, the COVID-19 pandemic, and Russia's attack on Ukraine. Results: The most accurate Value-at-Risk forecasts were obtained using the GARCH(1,1) model with a skewed t-student distribution. Additionally, in almost every case, the GARCH models generated more accurate forecasts than the historical simulation. Implications and recommendations: Assets and investment portfolios are often exposed to losses caused by an increase in market risk during periods of significant market changes. VaR forecasting is one of the key tools used in financial risk analysis, particularly in the context of investment portfolios. Investors should combine VaR with other analytical tools and regularly test and update models depending on changing market conditions. Originality/value: This issue is crucial from the perspective of risk management by banks and other financial institutions. Currently, there is no recommended Value-at-Risk estimation method that serves as an industry standard. Therefore, an attempt was made to develop and test an approach within the ways of determining the value at risk.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: Value-at-Risk
  topic: keywords
subject: GARCH model
  topic: keywords
subject: investment portfolios
  topic: keywords
subject: market risk
  topic: keywords
creator: Jakub Tomczak
creator: Natalia Nehrebecka
rights: Copyright (c) 2025 Jakub Tomczak, Natalia Nehrebecka https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-28
publication date: 2025-05-28
doi: 10.15611/pn.2025.1.10

Bibliometric Analysis of Research on Cooperative Banking
type: item
description: Aim: The aim of this article was to conduct a bibliometric analysis of publications on cooperative banking research, with the aim of identifying the main subject areas, key authors, leading academic institutions and developments in the field. The paper analyses the development of research on cooperative banking. Methodology: The study is based on data from the Web of Science (WoS) database for subsequent analysis using the bibliometrix tool, which enables a systematic analysis of the structure and dynamics of cooperative banking research. Publications in economics, management and finance were included in the analysis, which allowed the identification of the most relevant publications and authors. Results: The analysis showed that research interest in cooperative banking has been growing since the 1990s. Key research themes are efficiency, risk, sustainability and the accessibility of financial services to excluded groups. Leading research institutions in this field include the University of Salerno and the University of Valencia. Implications and recommendations: The results of the analysis point to the need for further research on cooperative banking publications, particularly in terms of their support for sustainability and in the context of financial inclusion. The findings can facilitate the formulation of strategies for both researchers and practitioners seeking to empower cooperative banks in a changing financial environment. Originality/value: The article shows the results of a bibliometric analysis of cooperative banking publications, identifying key trends and leading research institutions.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: cooperative banking
  topic: keywords
subject: publication analysis
  topic: keywords
subject: research development
  topic: keywords
subject: financial inclusion
  topic: keywords
subject: bibliometrics
  topic: keywords
creator: Patryk Król
rights: Copyright (c) 2025 Patryk Król https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-28
publication date: 2025-05-28
doi: 10.15611/pn.2025.1.06

Key Research Areas in Territorial Marketing from 2020 to 2025
type: item
description: Aim: The paper aims to present the identified key research areas in territorial marketing in 2020-2025. Methodology: To identify relevant research materials, a literature analysis was conducted using the licensed database Web of Science. The keywords used for the search included territorial marketing and place marketing, as inserted by the authors. The analysis focused on articles published between 2020 and 2025 and only included materials written in English. A total of 240 scientific articles were exported in order to create a map illustrating the connections between the keywords within these articles. Keywords that appeared at least three times were selected for mapping process. Ultimately, 66 distinct keywords were identified, which formed five clusters representing different research areas. Results: Based on the conducted mapping, key research areas in territorial marketing were identified and named, focusing on image communication and building the city's brand in recent years. The research indicates that this process should be based to a greater extent on distinguishing features referring to the identity of the place. It emphasizes the importance of residents' involvement in this process. Another important and current research trend is the analysis of marketing activities aimed at migrants, including digital nomads - temporary workers who often change location. This group plays a significant role in developing the local economy and promoting visited places via social media. Implications and recommendations: This paper presents recommendations for three directions of future empirical research, the results of which can provide important data supporting the development of current research areas in territorial marketing. Originality/value: Developing a synthetic review of contemporary issues related to place marketing enables scientists to identify key research problems. Systematic analysis of evolving issues facilitates the consolidation of knowledge and supports …
subject: Articles
  topic: section
subject: Management
  topic: category
subject: territorial marketing
  topic: keywords
subject: place marketing
  topic: keywords
subject: city image
  topic: keywords
subject: digital nomads
  topic: keywords
subject: VOSviewer
  topic: keywords
creator: Aleksandra Sztuk
rights: Copyright (c) 2025 Aleksandra Sztuk https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-28
publication date: 2025-05-28
doi: 10.15611/pn.2025.1.09

Perception of Employer Branding in Social Media – Empirical Study and Implications
type: item
description: Aim: This study examined how often Wrocław university students checked an employer’s online presence before applying, how negative evaluations shaped their intentions, and which social-media activities they considered most attractive (April – June 2021). It responds to intensifying labour-market competition and the need for early, effective communication with potential employees. Methodology: A diagnostic survey of purposively selected Bachelor’s and Master’s students recruited via social platforms, complemented by a literature review on employer branding as both a theoretical concept and an empirical phenomenon. Results: Most respondents reviewed a company’s online activity prior to applying, and negative reviews strongly discouraged applications. The analysis identified the employer-branding activities perceived as most effective for young jobseekers; notably, humorous content attracted high interest, underscoring the value of informal communication in building employer–candidate relationships. Implications and recommendations: The findings can help organisations align employer-branding strategies with the expectations of students in Wrocław and increase recruitment efficiency. Investing early in internships and initiatives that support professional development is advised, along with attentive, transparent online communication. Originality/value: By focusing on individuals just entering the labour market, the paper offers a fresh perspective on effective employer branding amid demographic decline and provides practical insights for human resource management.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: employer branding
  topic: keywords
subject: brand management
  topic: keywords
subject: employer image
  topic: keywords
subject: social media
  topic: keywords
creator: Agata Brusiło
rights: Copyright (c) 2025 Agata Brusiło https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.01

Universal Basic Income – Analysis of Pilots and Experiments
type: item
description: Aim: The aim of the article is to present qualitative tests, descriptive research of previously conducted experiments and pilot studies related to the implementation of Universal Basic Income (UBI), an economic concept proposing the provision of regular, unconditional cash payments to all citizens. Methodology: The article focuses on two key research questions: What results have the pilot studies of these programs yielded so far? What factors determine their success or failure? Results: The results of the summary of previous studies and its results are a consequence of the individual indicators and development results. Implications and recommendations: Given the changes that are foreseen in social security, additional research and testing of different UBI models are necessary to find the most appropriate and approved solution. Originality/value: The paper synthesizes essential empirical data that allow for the assessment of UBI’s effectiveness in various social and economic conditions. It presents completely new results and, thanks to them, we can expand our knowledge in the field of social policy.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: Universal Basic Income
  topic: keywords
subject: income redistribution
  topic: keywords
subject: socio-economic impact
  topic: keywords
subject: meta-analysis
  topic: keywords
creator: Mateusz Banach
rights: Copyright (c) 2025 Mateusz Banach https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-01
publication date: 2025-04-01
doi: 10.15611/pn.2025.1.01

Does Higher EU Spending Lead to a Crowding-Out Effect on National Public Investments in the Environment Protection Sector?
type: item
description: Aim: An assessment of whether in the environmental protection sector, an increase in ESIF spending for a country results in a decrease in national spending and to identify countries where this is the case. Methodology: Annual data from Eurostat and Structural Funds databases were used. The values of ESIF and national expenditures transferred to environmental protection for the period 2007–2020 (the last two multiannual budget periods) to GDP and per capita were identified and compared with linear regression models between EU and national spending. A group of countries with the largest increase in ESIF expenditure in the study area was selected, and an analysis of national expenditure trend models was carried out for them. Results: No crowding-out effect of increased ESIF spending on environmental investment at the national level was found. Countries with a downward trend in national environmental expenditure were also identified: Cyprus, Lithuania and, in one dimension, also Poland. This indicates that these countries are ceding competence in environmental funding to the EU. Implications and recommendations: Giving out the financial sovereignty of the environment protection sector to the EU may trigger non-desirable social trends to act against sustainable development. For EU countries it would be better to pursue ecological policies convergent with international needs. Originality/value: The topic is relevant given the vast increase in the EU’s commitment to the environment and sustainable development in each successive multiannual budgetary perspective.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: ESIF
  topic: keywords
subject: environment protection
  topic: keywords
subject: public spending
  topic: keywords
subject: environmental subsidy
  topic: keywords
creator: Magdalena Szymczak
creator: Artur Ochot
rights: Copyright (c) 2025 Magdalena Szymczak, Artur Ochot https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-14
publication date: 2025-04-14
doi: 10.15611/pn.2025.1.03

Comparison of the Tax Wedge in the Visegrad Countries
type: item
description: Aim: The purpose of the paper is to compare the tax wedge in the Visegrad countries in order to formulate conclusions on the similarities and differences of the tax systems of Poland, the Czech Republic, Slovakia and Hungary. Methodology: The research method involves analysis of the literature, legislation and statistical data. The temporal scope of the legal-comparative analysis includes the legal status as of 1.01.2024, while the statistical analysis includes data for 2023. Results: The key similarity of the tax and contribution systems of the Visegrad countries are the progressive taxation of labour income (exception: Hungary) and preferential taxation of families. In contrast, taxation is linear (exception: Hungary from 2024, Poland). In Poland, Czechia and Slovakia, there is a progression of the tax wedge in the salary range from 50% to 250% of the average salary. Implications and recommendations: The observed patterns indicate the direction of possible legislative changes (future shaping of PIT rates, social security and healthcare contributions) and allow assessing the effectiveness of Polish pro-family tax solutions (relatively weaker tax preference compared to the countries of the region). Originality/value: The Visegrad Group countries are relatively similar due to political, historical and cultural conditions; however, their tax and SSC systems diverge. The analysis helps to outline the tax aspect of stakeholders’ economic decisions and to identify possible alternatives to national solutions.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: tax wedge
  topic: keywords
subject: income tax
  topic: keywords
subject: social security contributions
  topic: keywords
subject: Visegrad Group
  topic: keywords
creator: Jakub Szeligowski
creator: Sebastian Wawrzak
rights: Copyright (c) 2025 Jakub Szeligowski, Sebastian Wawrzak https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-14
publication date: 2025-04-14
doi: 10.15611/pn.2025.1.02

The Impact of Macro-environment and Industry Conditions on Shaping the Circularity of Supply Chains
type: item
description: Aim: The aim of the article is to show the main determinants of the macro-environment and closer (industry) environment from the perspective of shaping circular supply chains. The paper identifies the above-mentioned conditions, and then analyzes and evaluates the results of empirical research for factors of this two perspectives in the context of their impact on the closure of supply chains. Methodology: In addition to the literature analysis and desk research on the impact of individual factors stimulating or destimulating the construction of circular supply chains, the article presents the results that are part of a broader survey conducted using the CAWI method in 2023 among FMCG companies. The study included 325 companies, which is a representative sample for the surveyed population. Results: The results of the research provide the basis for the conclusion that external conditions, both macroeconomic and industry-related, have a significant impact on shaping the circularity of supply chains, and closing their circulation requires designing and building relationships that are very often inter-industry and that take into account specific macroeconomic factors. Implications and recommendations: The results and conclusions of the research can be a recommendation for shaping strategies and building circular supply chains in the FMCG industry. However, in order to obtain a comprehensive picture, it would be necessary to conduct an analysis of internal organizational factors, as well as to conduct analyses in other industries, which implies space for further research on the issue of closing supply chains in the economy. Originality/value: In the literature, much more attention is paid to identifying internal conditions that can shape the circularity of supply chains. The presented research results indicate the factors of the more macroeconomic and industry-related environment as important areas that can significantly affect the building of circular supply chains and t…
subject: Articles
  topic: section
subject: Logistics
  topic: category
subject: circularity
  topic: keywords
subject: supply chain
  topic: keywords
subject: macro-environment
  topic: keywords
subject: industry conditions
  topic: keywords
creator: Tomasz Kołakowski
rights: Copyright (c) 2025 Tomasz Kołakowski https://creativecommons.org/licenses/by-sa/4.0
date: 2025-03-18
publication date: 2025-03-18
doi: 10.15611/pn.2024.5.02

Tax Reliefs for Innovation after the Polish Deal − An Attractive Solution for Polish Entrepreneurs? A Pilot Study
type: item
description: Aim: On 1 January 2022, “The Polish Deal” policy introduced a number of new tax reliefs regarding robotization, innovative employees and prototypes, which supplemented the current system of incentives for innovation and amended those already existing (R&D relief and IP Box). The aim of the article was to verify the attitudes of Polish entrepreneurs towards the introduced legislative changes and to identify barriers in their application. Methodology: In order to achieve the research goal, literature and questionnaire-based pilot studies were carried out. The respondents were asked questions concerning their innovation activities, tax incentives already used and planned by them for the future, as well as their opinions about the discussed tax reliefs and the barriers in their application. The authors used the 5-point Likert scale. Results: The research results demonstrated that the introduction of tax reliefs was assessed by the respondents as a positive phenomenon; however, the shape of the regulations implemented in 2022 did not encourage the vast majority entrepreneurs to apply them in practice. Implications and recommendations: The provisions introduced so far have significant potential for improvement in terms of the degree of their precision, transparency and requirements related to their application. On the other hand, frequent changes in tax law inhibit the development of innovative activity, therefore the new regulations should not only be transparent and precise but also stable, and designed to be long-lasting. Originality/value: The empirical research on attitudes of Polish enterprises towards tax reliefs for innovation after the legal changes in 2022 fills the research gap in this area.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: innovation
  topic: keywords
subject: tax reliefs
  topic: keywords
subject: Polish entrepreneurs
  topic: keywords
subject: the Polish Deal
  topic: keywords
creator: Magdalena Janiszewska
creator: Jan M. Janiszewski
rights: Copyright (c) 2025 Magdalena Janiszewska, Jan M. Janiszewski https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-14
publication date: 2025-04-14
doi: 10.15611/pn.2025.1.05

Virtuality and Trust: The Impact of Team Virtuality Level on Trust Relations Between Leaders and Team Members
type: item
description: Aim: The aim of the study is to identify and analyze the relationship between the level of team virtuality and the level of trust that a leader places in their team members. Methodology: The study was conducted using the CAWI (Computer-Assisted Web Interview) method. The research group included leaders of international corporations who had individual profiles on the LinkedIn platform. The respondents were asked to complete an electronic form containing survey questionnaires. All questions were presented in English. Results: The study results showed that certain aspects of virtual collaboration, such as working across different time zones, have positive correlations with some trust factors. Conversely, other factors, such as the lack of face-to-face interaction and different methods of work monitoring, pose challenges to building trust. Originality/value: This article contributes to research on trust in virtual teams by presenting an analysis of trust from the leader’s perspective, focusing on the leader’s trust in the team and exploring the relationship between different dimensions of virtuality and trust factors.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: leadership
  topic: keywords
subject: global virtual teams
  topic: keywords
subject: trust
  topic: keywords
creator: Jakub Wojnar
rights: Copyright (c) 2025 Jakub Wojnar https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-28
publication date: 2025-05-28
doi: 10.15611/pn.2025.1.07

The Value of Women’s Capital in Management: The Polish Perspective
type: item
description: Aim: The aim of this paper is to demonstrate the value of women’s capital as a strategic asset in management and to trace the evolving attitudes toward gender equality in Poland over time. Methodology: The study is based on a case study of the magazine Forbes Women Polska, an individual in-depth interview with an expert from the field, and an analysis of the Gender Equality Index (GEI) covering the years 2013–2024. This methodological triangulation ensures a comprehensive perspective on the issue. Results: The findings highlight the significant benefits of maintaining gender equality in managerial positions, not only from an ethical perspective but also in terms of measurable advantages for firms and society. The study also reveals a gradual shift in public perceptions of gender roles in Poland, indicating increasing support for inclusive leadership. Implications and recommendations: The paper suggests that prioritising gender equality is a strategic imperative for organizations aiming to unlock human potential, stimulate innovation, and ensure sustainable growth. Further research should continue to explore the socio-economic outcomes of gender-inclusive management practices. Originality/value: This study provides a multidimensional insight into gender equality in Polish ma-nagement through the integration of qualitative and quantitative methods. It offers evidence-based support for viewing women’s capital as a key contributor to organizational and societal development.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: gender equality
  topic: keywords
subject: management
  topic: keywords
subject: project management
  topic: keywords
subject: Forbes Women Polska
  topic: keywords
creator: Aleksandra Szlachcic
rights: Copyright (c) 2025 Aleksandra Szlachcic https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-28
publication date: 2025-05-28
doi: 10.15611/pn.2025.1.08

Business Model as a Determinant of Risk Disclosures in the Annual Reports of Selected Airlines
type: item
description: Aim: The aim of this article is to analyze narrative risk disclosures in the annual reports of four airlines: Delta Air Lines, Lufthansa, Ryanair, and Enter Air for the years 2018-2022. Particular attention was paid to identifying changes in the scope and manner of risk disclosures by entities under the shared macro risk conditions caused by the COVID-19 pandemic. Methodology: The study was conducted using qualitative content analysis. The analysis covered the identification of disclosed categories of risk and the assessment of changes in the narrative and interpretation of risks over time and between entities. Results: The findings indicate significant differences in the volume, detail, and prioritization of reported risk factors among the analyzed airlines. It was shown that the business model acts as a filter shaping the scope and manner of narrative risk reporting. The COVID-19 pandemic and the increasing importance of sustainability requirements had a clear impact on the changes in report contents. Implications and recommendations: the study confirms that risk reporting, including the airline sector itself, requires greater consistency and transparency in disclosures. Further research is recommended on the impact of internal determinants, such as business models and strategies, on risk disclosure practices. Originality/value: The article offers a novel perspective on the determinants of risk reporting in the airline sector, highlighting the importance of the business model as a contextual variable shaping the narrative of risk factors and their relevance to the entity’s future value.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: risk reporting
  topic: keywords
subject: airlines
  topic: keywords
subject: narrative disclusures
  topic: keywords
subject: reputational risk
  topic: keywords
creator: Monika Łada
creator: Bartosz Giernalczyk
rights: Copyright (c) 2025 Monika Łada, Bartosz Giernalczyk https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.07

Commitment of Generation Z Employees – Diagnosis, Expectations, and Courses of Action
type: item
description: Aim: The aim of the article was to determine the level of engagement of Generation Z and to indicate directions for actions aimed at consciously shaping it within the organisation. Methodology: A literature review and analysis of the results of a survey among students of the Wroclaw University of Economics and Business were conducted. The study was based on a typology of commitment: to the organisation, work, profession, and supervisor. Results: The respondents declared a high level of commitment. The largest percentage of the respondents declared commitment to their work, followed by commitment to their supervisor, while commitment to the organisation received the lowest percentage of responses. Women were more likely to indicate commitment to their work and profession; men were more attached to their superiors. Implications and recommendations: Organisations should support engagement through mentoring, employee participation in management, and promoting social and environmental responsibility. It is important to create incentive systems that reward environmental activity, which can support the integration of young employees with the company's mission. Originality/value: The engagement model used allows for comprehensive assessment of Generation Z preferences in terms of attachment to the organisation, their work, their profession, and their supervisor. It also enabled the identification of key motivational factors in these areas that support the engagement of young employees, allowing for the design of effective management measures.
subject: Articles
  topic: section
subject: Human at the Center of Organization
  topic: category
subject: Generation Z
  topic: keywords
subject: commitment
  topic: keywords
subject: expectations
  topic: keywords
creator: Magdalena Borowska
creator: Agata Pietroń-Pyszczek
rights: Copyright (c) 2025 Magdalena Borowska, Agata Pietroń-Pyszczek https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.15611/pn.2025.2.03

Organisational Learning at Team Level and Perceived Employability: an Empirical Examination
type: item
description: Aim: The article aimed to explore the relationship between organisational learning solutions at team level and perceived employability in the modern labour market, according to the opinions of the team members surveyed. Methodology: The author reviewed the existing literature on perceived employability and organisational learning, and analysed the empirical research results using various tools, including general descriptive statistics, statistical tests, and the Covariance-Based Structural Equation Modelling (CB-SEM) method. Results: The analysis revealed the three subgroups of solutions at the team level of organisational learning, namely internal solutions, experience-based solutions, and external solutions. With the flow of CB-SEM analysis, it appeared that only the experience-based solutions were affecting the perceived impact on employability. Based on the research results, it can be concluded that teamwork is an excellent platform for the formal and informal exchange of opinions, contributing to the development of the perceived employability of team members. Implications and recommendations: The proposed implications relate to a work environment that allows for a casual exchange of views and a formal exchange of opinions. The formal and informal exchanges of opinions provide opportunities to confront views on professional issues with those who view them from their perspective, for example enable the dissemination of good practices within a team. Originality/value: For the first time, the author empirically investigated the relationships between organisational learning at team level and the employability of team members. The contribution of this study was to bring a work environment perspective to shaping the internal employability of team members. The literature studies confirmed the lack of research in this field.
subject: Articles
  topic: section
subject: Human at the Center of Organization
  topic: category
subject: organisational learning
  topic: keywords
subject: perceived employability
  topic: keywords
subject: team level
  topic: keywords
subject: team member
  topic: keywords
creator: Sylwia Wiśniewska
creator: Kamil Wiśniewski
creator: Robert Szydło
rights: Copyright (c) 2025 Sylwia Wiśniewska, Kamil Wiśniewski, Robert Szydło https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.15611/pn.2025.2.14

An Inclusive Approach to Cultural Heritage Audiences – The Case of Porta Posnania
type: item
description: Aim: The objective of this article is to identify and assess inclusive solutions for accessibility for people with special needs, exemplified by Porta Posnania – the first heritage interpretation centre in Poland. Methodology: In order to achieve this objective, the following methods were employed: analysis of literature relevant to the subject area, development of a case study, an individual in-depth interview with the manager of the cultural institution, and an analysis of documents and the institution’s website. Results: By building its cultural offering, Porta Posnania, under the management of the Poznań Heritage Centre, ensures architectural, digital, informational, and communicational accessibility, as well as alternative access through technological support. These efforts contribute to the implementation of sustainable development goals related to DEI (diversity, equity, and inclusion). The measures taken to ensure accessibility target people with special needs, including, individuals with visual impairments, hearing impairments, intellectual disabilities, mobility impairments, and neurodiverse individuals. Implications and recommendations: This study offers several avenues for further research, including the following: identification of factors influencing the satisfaction of individuals with special needs when using cultural services, and identification of barriers to accessing cultural services for people with special needs. Originality/value: This study fills the research gap related to the management of inclusivity in cultural facilities situated near sites of historical and natural importance.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: social inclusion
  topic: keywords
subject: DEI
  topic: keywords
subject: inclusiveness
  topic: keywords
subject: heritage interpretation centre
  topic: keywords
subject: sustainable development goals
  topic: keywords
creator: Anita Perska
creator: Magdalena Stefańska
rights: Copyright (c) 2024 Anita Perska, Magdalena Stefańska https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-17
publication date: 2024-12-17
doi: 10.15611/pn.2024.4.08

Application of Focused Group Interviews in Research on Occupational Burnout
type: item
description: Aim: The aim of this article is to highlight the possibilities and limitations of using focus group interviews in studies on professional burnout. Methodology: The study draws on relevant literature and presents findings from original research conducted with four groups of members of Generation Z. Results: Analysis of qualitative research methodologies used in studies on professional burnout indicates that individual and group in-depth interviews are the dominant techniques. The primary goals of these studies are to identify professional experiences contributing to burnout, determine factors leading to stress and burnout, and develop intervention methods in this area. Implications and recommendations: The article offers recommendations for the use of qualitative research methodologies, particularly focus group interviews, in projects related to professional burnout. These recommendations pertain both to the design and implementation of such studies. Originality/value: This article presents a novel approach that examines the potential of using focus group interviews to address the sensitive issue of burnout syndrome. The value of this approach is to point out its potential to include the perspective of Generation Z.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: qualitative research
  topic: keywords
subject: focus group interviews
  topic: keywords
subject: professional burnout
  topic: keywords
creator: Iwona Olejnik
creator: Sylwia Michalak
rights: Copyright (c) 2024 Iwona Olejnik, Sylwia Michalak https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-13
publication date: 2024-12-13
doi: 10.15611/pn.2024.4.07

Employee Motivation in the Uniformed Services – A Bibliometric Analysis
type: item
description: Aim: This article aimed to systematise knowledge of motivation in the uniformed services and identify directions for future research. Methodology: The bibliometric analysis was conducted using Web of Science and Scopus, focusing on publications from 2004-2024 in English, containing terms like “motivation” and “uniformed services,” “police,” “military,” “border guard,” “fire brigade,” and “prison service.” Results: Motivation in the uniformed services is shaped by structure, hierarchy, brand, legal regu-lations, salary, and organizational mission. Structure and hierarchy support internal motivation through clear roles, promotions, and training. External motivation is enhanced by health protection, psychological support, and rewards. A strong organizational brand fosters pride and identification, boosting both internal and external motivation. Salary serves as a key external motivator and can also reinforce internal motivation when perceived as fair. Implications and recommendations: While adequate pay remains the main motivator, promotion, development, and training also play vital roles. Motivation strategies must align with the organization’s culture and operational specifics to be effective. Customising motivational systems increases engagement, satisfaction, and alignment with organizational goals. Originality/value: The article contains original findings. They are of cognitive and utilitarian value.
subject: Articles
  topic: section
subject: Human at the Center of Organization
  topic: category
subject: motivation
  topic: keywords
subject: uniformed services
  topic: keywords
subject: theoretical model
  topic: keywords
creator: Joanna Szydło
creator: Zuzanna Sara Moczydłowska
rights: Copyright (c) 2025 Joanna Szydło, Zuzanna Sara Moczydłowska https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.15611/pn.2025.2.11

New Quality of Leadership and Management in Tech Startups – Why Supporting Gender Equality Matters. A Case Study of the Project “Shesnnovation Academy”
type: item
description: Aim: This article analysed the problem of gender equality in tech startups. The main aim of the article was to show how important it is to support women founding their tech startups to enhance the demanded social change. Methodology: The methodological approach was based on the functional theory of change (Radcliffe--Brown, 1952, 1957), theory of planned behaviour (Ajzen, 1991) and the entrepreneurial event model (Shapero & Sokol, 1982) to show how institutionalised support creates a positive impact on the decisions made by women in technology industries. The research also focused on Project Management Institute standards to show how particular projects supporting women in technologies and innovations should be designed. Results: The collected results were considered in the category of change, in terms of the motivation for change, the benefits of change and the approach to being a leader understood as an agent of change. Implications and recommendations: It was discovered that programmes such as the Shesnnovation Academy, if well run, can bring on a change in mentality. The study showed that the current European Union programmes encourage the creation of such grassroots initiatives that have an impact on the local community. Originality/value: The research focused on gender equality in the framework of the SDGs (United Nations, 2015). Their main value was to show the impact of grassroots endeavors, supporting gender equality in the technological field, and on changing the perception of women themselves.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: Human at the Center of Organization
  topic: category
subject: social change
  topic: keywords
subject: gender equality
  topic: keywords
subject: women founders of technology startups
  topic: keywords
subject: women in project management
  topic: keywords
creator: Agnieszka Młodzińska-Granek
creator: Agnieszka Dziob-Zadworna
rights: Copyright (c) 2025 Agnieszka Młodzińska-Granek, Agnieszka Dziob-Zadworna https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.15611/pn.2025.2.09

The Nature of Local Place Branding Strategies: The Cases of Almaty (KZ); Belo Horizonte (BR) and Wroclaw (PL)
type: item
description: Aim: The aim of the research was to identify and evaluate the features of place marketing strategies of Almaty (Kazakhstan), Belo Horizonte (Brazil) and Wroclaw (Poland), as methods of stimulating sustainable economic development. Methodology: The research employed a comparative case study methodology. Results: The research showed that although all the place marketing strategies studied are aimed at stimulating local economic processes, they lack features that ensure the sustainability of these processes. Implications and recommendations: The results indicate limitations and tensions in the area of place branding strategies in the scope of their impact on sustainable economic development thus motivate representative research and the search for more sustainable solutions. Originality/value: The literature query did not reveal any previous examples of such research, and the methodology was partly original. The article provides new information on the place marketing strategies used in different countries and evaluate them in relation to the paradigm of sustainable development.
subject: Articles
  topic: section
subject: Management
  topic: category
subject: place marketing strategy
  topic: keywords
subject: sustainable economic development
  topic: keywords
subject: Almaty
  topic: keywords
subject: Belo Horizonte
  topic: keywords
subject: Wroclaw
  topic: keywords
creator: Andrzej Sztando
creator: João Paulo Moreira Silva
creator: Aizhan Kazybayeva
rights: Copyright (c) 2024 Andrzej Sztando, João Paulo Moreira Silva, Aizhan Kazybayeva https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-17
publication date: 2024-12-17
doi: 10.15611/pn.2024.4.09

Currency Risk Management by Companies in the Gaming Industry Listed on the Warsaw Stock Exchange in the Period from 2021 to 2022
type: item
description: Aim: The main objective of the article is to verify the quality of currency risk management in the gaming industry and determine whether the use of derivative instruments allows for a more effective mitigation of this risk. Methodology: To achieve this goal, the theoretical part introduces the concept of risk, with particular emphasis on currency risk. Subsequently, the Polish gaming industry is characterized. The last section provides an analysis of the net currency positions of the 15 largest companies in this industry listed on the Warsaw Stock Exchange. It is examined whether these companies use derivative instruments in managing currency risk and how large their open currency positions are. Results: Based on the conducted analysis, it can be observed that despite the strong exposure to exchange rate risk resulting from the export of most production by gaming industry manufacturers, many of them do not utilize derivative instruments to manage this risk. A deeper verification of currency risk arising from open currency positions demonstrates that the use of derivative instruments in risk management can have a significant impact on reducing companies' exposure to currency risk, reducing it by several times. Implications and recommendations: These conclusions may be useful for export companies looking for ways to mitigate currency risk. Originality/value: This area yields interesting results and may be a compelling field for a further analysis in sectors with a larger number of entities or in other industries.
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: currency risk management
  topic: keywords
subject: the gaming industry
  topic: keywords
subject: derivative instruments in risk management
  topic: keywords
creator: Marcin Mrowiec
rights: Copyright (c) 2024 Marcin Mrowiec https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-10
publication date: 2024-12-10
doi: 10.15611/pn.2024.4.02

Central Bank Digital Money – Analysis of the Benefits and Risks of Introducinga New Payment Instrument
type: item
description: Objective: The aim of this work is to characterize central bank digital money as a new payment instrument in the context of an analysis of the potential benefits and risks associated with it. This article presents models of CBDC operation, indicating their characteristics, and the current state of work in the process of implementing this instrument in selected countries. Methodology: This work utilizes methods of literature analysis, descriptive and comparative analysis. This article presents models of CBDC operation, indicating their characteristics, and the current state of work in the process of implementing this instrument in selected countries. The authors of the study pay particular attention to the benefits of implementing CBDC, as well as the risks associated with its introduction into circulation. Results: Central bank digital money (CBDC) is a new type of payment instrument associated with the development of new technologies in the financial market. Faced with the dynamic development of financial technologies and the growing interest in digital currencies in the private sector, central banks around the world are intensifying research into the potential of their own digital forms of money. The conceptual and analytical work conducted to date, as well as experiments and initial implementations, do not allow for a clear assessment of the benefits associated with using this instrument. Implications and Recommendations: Conceptual work on CBDC has begun in many countries around the world. For economies with relatively low levels of financial market development, central bank digital money could become an innovative solution that positively impacts the efficiency of payment systems. However, for most countries, it will only complement existing payment instruments. Currently, the most advanced work on digital money issuance is in countries with inefficient payment systems, disruptions in the payment services market, or a decline in the use of cash in retail transa…
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: central bank digital money
  topic: keywords
subject: financial system
  topic: keywords
subject: central bank
  topic: keywords
creator: Małgorzata Gasz
creator: Robert Smalara
rights: Copyright (c) 2025 Małgorzata Gasz, Robert Smalara https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
doi: 10.15611/pn.2025.3.02

Intra-Industry Trade in Agri-Food Products between the EU and MERCOSUR Countries
type: item
description: Aim: The aim of the article was to show the inter and intra-industry trade in agri-food products between the EU and MERCOSUR countries. Methodology: The Grubel-Lloyd index was used to calculate the intensity of intra-industry trade, while to distinguish intra-industry trade into vertical and horizontal trade, unit values were used on the assumption that relative prices reflect relative characteristics, where horizontally differentiated products are homogeneous and of the same quality, while vertically differentiated products have different prices reflecting different quality. A distinction was also made between high intra-industry vertical trade characterised by higher quality exported products and low intra-industry vertical trade in higher quality imported products. This approach made it possible to identify which agri-food products exported by the EU to MERCOSUR countries have a higher quality than those imported from these countries, and for which product groups MERCOSUR countries have a quality advantage. Results: The results of the study indicated that international trade in agri-food products between the European Union and the rest of the world demonstrates a high intensity of intra-industry trade. The situation is different for trade between the European Union and MERCOSUR countries, as it is of an inter-industry trade nature. In terms of the most important product groups, there is mostly vertical intra-industry trade and, importantly, the products exported by the European Union are predominantly of higher quality than those exported by MERCOSUR, as their trade is of a high vertical intra-industry trade nature. Implications and recommendations: The prevalence of high vertical intra-industry trade in the reciprocal exchange of certain groups of agri-food products between the EU and the MESCOSUR countries is an important indication of the quality of these products, and thus indicates the possibility of obtaining higher prices for them. This is important at a t…
subject: Articles
  topic: section
subject: Economics and Finance
  topic: category
subject: agri-food products
  topic: keywords
subject: EU and MERCOSUR countries
  topic: keywords
subject: intra-industry trade
  topic: keywords
creator: Jakub Kraciuk
rights: Copyright (c) 2024 Jakub Kraciuk https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-13
publication date: 2024-12-13
doi: 10.15611/pn.2024.4.05

Impact of Organizational Culture on Perceptionsof Career Success among Women
type: item
description: Aim: The objective of this study is to determine the impact of organizational culture on women’s career success and their perception of success, taking into account the interrelationships between variables. Methodology: The research encompasses a literature review and quantitative analysis using the CAVI method. The sample set consisted of 45 respondents. The article is based on empirical research conducted in 2024. Relationships between variables were analyzed using Spearman correlation and regression. Results: The results partially confirmed the hypothesis that organizational culture influences women’s perception of career success. Specifically, organizational culture exhibiting feminine characteristics and the elimination of gender stereotypes promote women’s sense of career success. Implications and recommendations: Inclusiveness, work-life balance, mentoring, and flexible forms of employment were key factors identified as supporting women’s career development. Furthermore, a key contributor in this transformation is the transition from traditional masculine organizational structures towards more feminine models. Given the rapid pace of social and economic changes, consistent and systematic examination of organizational culture appears to be justified. Originality/value: The results presented in this research highlight the factors that may contribute to promoting women’s career development.
subject: Articles
  topic: section
subject: Human at the Center of Organization
  topic: category
subject: Women's professional success
  topic: keywords
subject: organizational culture
  topic: keywords
subject: gender equality
  topic: keywords
subject: managing the culture of the organization
  topic: keywords
creator: Małgorzata Kluska-Nowicka
rights: Copyright (c) 2025 Małgorzata Kluska-Nowicka https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.15611/pn.2025.2.06

Selected Aspects of Corporate Social Responsibility of the ICT Sector in Poland − Results of a Study
type: item
description: Purpose: The main purpose of this article was to identify and evaluate selected aspects of corporate social responsibility (CSR) of ICT companies in Poland, such as CSR-related standards and norms, socially responsible activities in the area of employees, and mechanisms to prevent violations of the law and unethical behaviour. Methodology: the CAWI-type survey was conducted in July-August 2022. The subject of the survey were software houses (Polish and international) operating in Poland. Results: The survey showed that issues such as human capital development, business ethics and compliance, and risk and crisis management are of key importance to the operation of the surveyed companies now and in the future. Conclusions and recommendations: Most of the surveyed entities equated CSR with philanthropic responsibility, and few ICT companies linked CSR with economic responsibility. The analysis of engagement in the employee area showed the high importance given to diversity, equality and inclusion. A limitation of the study was its focus on a few selected aspects of CSR, which did not provide a complete picture of ICT companies’ socially responsible activities. It is worth investigating pro-environmental activities in the future. Originality/value: The rationale for the study was that ICT companies operating in Poland are poorly diagnosed in terms of their CSR. The results of the study may be of value to ICT companies in the context of diagnosing their CSR maturity.
subject: Articles
  topic: section
subject: Human at the Center of Organization
  topic: category
subject: ICT sector
  topic: keywords
subject: software house
  topic: keywords
subject: corporate social responsibility
  topic: keywords
creator: Dorota Teneta
rights: Copyright (c) 2025 Dorota Teneta https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-22
publication date: 2025-07-22
doi: 10.15611/pn.2025.2.12