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„Rachunkowość budżetowa

„Rachunkowość budżetowa" jako przedmiot do wyboru w Akademii Rolniczej w Szczecinie

Author(s): Teresa Sadowska / Language(s): Polish / Issue: 14/2003

Necessity of preparation of graduates (workers), which have to adopt their knowledge and skills to the changing requirements of work market, causing difficulties on this market. Employers demand the generał and specialist knowledge as well as the skills of economic thinking from the graduates of higher universities. Thus, contemporary higher education system should create conditions to winning of knowledge and qualification, which enable the graduates to be in changing reality. Because Accountancy is popular discipline as a specialization of studding, it is necessary to expand its program offer by universities.

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„Rzeczpospolita Ptasia” jako przykład produktu ekoturystycznego kreowanego w Euroregionie „Pro Europa Viadrina”

„Rzeczpospolita Ptasia” jako przykład produktu ekoturystycznego kreowanego w Euroregionie „Pro Europa Viadrina”

Author(s): Sylwia Graja-Zwolińska,Marlena Kulińska,Aleksandra Spychała / Language(s): Polish / Issue: 24/2015

Euroregions have great potential which allows them to create a wide range of different tourism forms, including ecotourism. You can see it among others in “Pro Europa Viadrina” Euroregion, set up in 1993 by three organization: two Polish and one German. The unique natural values exhibited by different forms of the protected areas (among them: national parks “Ujście Warty” and “Unteres Odertal”, numerous landscape parks and nature parks), peculiar cultural values (for instance: watermills in Odra – Sprewa Region), and also the activity of different organizations (among them: Nature Club, Brandenburgia Nature Lovers Union) offers great possibility for ecotourism development. „Rzeczpospolita Ptasia” has been functioned on the Euroregion area since 2002, an initiative which primarily promotes the richness of fowl existing in Warta estuary region. For the last some years the representatives of local society (especially Słońsk municipality inhabitants) created a complete ecological tourism product. This idea has been appreciated on a pan-European forum, winning the first prize in the competition organized by European Commission, searching the best tourism destinations. This article presents the essence and the characteristics of ecotourism product elaborated on the basis of literature analysis moreover by the authors experience gained during field research in the area of Warta estuary. It shows the development of “Rzeczpospolita Ptasia” during the last some years, it emphasizes its main strengths and also stresses the meaning of local entrepreneurship in tourism market specialization. „Rzeczpospolita Ptasia” ecotourism product is an example of good practice which is worth promoting and popularizing so that it could become a source of experience and inspiration for other ecoregions.

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„Social embeddedness”: how new economic sociology goes into the offensive and meets the own roots

„Social embeddedness”: how new economic sociology goes into the offensive and meets the own roots

Author(s): Dieter Bögenhold / Language(s): English / Issue: 1/2008

The argument of social embeddedness has become one of the most celebrated metaphors in economic sociology. The attempt connected to that term is the elaboration of a solid basis for economic sociology as discipline within the concert of economics and further social sciences. The paper argues that the embeddedness argument is strategically on a necessary way to highlight the academic importance of institutional and sociological thought for debating phenomena of economic life since, as it is argued within the paper, such ambitions meet also very clearly with recent tendencies within economics which are commonly considered to be tendencies towards heterodox economics. Aim of the paper is to embed such discussion within a broader history of economic and sociological thought in order to demonstrate that recent developments meet with elements of discussion which were already used by classical authors at the beginning of the 20th century. In this respect a lot of the recent offensive of economic sociology meets with classical bases of its own academic development which seems to have become hidden or partly forgotten.

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„Spisek żarówkowy” – współczesny wymiar zaplanowanej nieprzydatności

„Spisek żarówkowy” – współczesny wymiar zaplanowanej nieprzydatności

Author(s): Lidia Kłos / Language(s): Polish / Issue: 53/1/2018

Reduced lifespan of different types of everyday equipment and more and more frequent failures is strictly related to phenomenon called „planned obsolescence”. Aim of this article is to presents the „planned obsolescence” trend and its impact on consumers, economy and environment. The article shall provide research-and-descriptive nature.

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„Srebrne Tsunami” – skutki społeczne zmian demograficznych w XXI wieku

„Srebrne Tsunami” – skutki społeczne zmian demograficznych w XXI wieku

Author(s): Żaneta Maciejewska / Language(s): Polish / Issue: 4/2016

Despite the apparent positive changes occurring over the years both in social and economic constantly Polish state is doomed to many risks. You can indicate many aspects of social, moral and technological interrelated and dependent on each other, where the development of one adversely affects the other. The aim of this study is to draw attention to the changes in the demographic structure of Polish society. Failure of the government system solutions associated with the oldest social group negatively affects the condition of the economy. The problem presented in this paper has been considered and analyzed based on widely available literature and its own observations.

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„Srebrni przedsiębiorcy” w świetle badań europejskich

„Srebrni przedsiębiorcy” w świetle badań europejskich

Author(s): Magdalena Popowska / Language(s): Polish / Issue: 1/2014

Artykuł poświęcony jest przedsiębiorczości ludzi w wieku dojrzałym. Stanowi próbę przybliżenia tej tematyki głównie poprzez pryzmat teorii i dotychczas przeprowadzonych badań empirycznych, głównie europejskich. Szczególnie dużo miejsca poświęcono w nim motywacjom „srebrnych przedsiębiorców”, dokonano również podziału tej populacji na różne profile, wynikające z czynników jakie miały wpływ na ich decyzje przedsiębiorcze.

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„Student jako klient” – dylemat procesu marketyzacji współczesnych uczelni

„Student jako klient” – dylemat procesu marketyzacji współczesnych uczelni

Author(s): Hanna Hall / Language(s): Polish / Issue: 50/3/2017

The aim of the article is to analyze the dilemmas connected with the process of marketisation of contemporary universities, with particular emphasis on the role of the student as a university client. The article presents selected aspects of the author’s research o charakterze jakościowym conducted among representatives of sixteen Polish public and private universities (Deputy Chancellors for marketing and development of the university or departments managers responsible for marketing of the University) concerning the process of marketisation and marketing of higher education institutions related to the issue of the role of students discussed in the article. Interviews were carried out by an individual interviews (In Deph Inteviews) in the period from 2015–2017.

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„Szemétügyek” Közép-Kelet-Európában

Author(s): László Szilágyi / Language(s): Hungarian / Issue: 03/2007

A new line of industry is emerging as West European businesses illegally transport waste to poorer European countries. The illegal waste shipments flow from West to East, and from North to South, from the old EU member states to the new ones. The author cites specific examples, such as waste illegally delivered from Germany to Hungary. One cause of the waste shipments is the basic EU principle of the free flow of goods; in the EU, garbage is also considered a good. Another driving force behind the waste shipments is the huge difference in waste disposal costs between the old and the new member states. The European Commission has suggested that the EU directive on waste should be amended in order to qualify the incineration of communal waste not as disposal but as waste recovery (the European Parliament rejected the bill in the first reading). However, experts argue that if the EU qualifies incineration as recovery, then it effectively makes the poorer states of Central and Eastern Europe target countries for Western waste, as when it comes to the option of refusing waste a key distinction is being made depending on whether transport takes place with the objective of waste recovery or waste disposal. If incinerators are recovery works, then waste is heating material. And as the import of heating material may not be banned by any member state, there will be no way to thwart the waste trade.

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„Ta gorsza” – czyli o kilku wierszach Elżbiety Szemplińskiej

„Ta gorsza” – czyli o kilku wierszach Elżbiety Szemplińskiej

Author(s): Elzbieta Wróbel / Language(s): Polish / Issue: 32/2018

In the article, the author brings back the forgotten poet of the interwar period Elizabeth Szemplińska. The starting point of the discussion is the political and social situation that occurred in Poland in the thirties. The economic crisis, from which the whole of Europe was struggling from, favored radicalization among the Polish intelligence. Szemplińska openly admitted to her communist sympathies. The article remembers young poets from the Quadriga group, one of whom was also Nina Rydzewska. The group suggested the slogan „poetry socialized” showing the misery and suffering of the lowest social class. The author focused on the analysis of several lines from Szemplińska’s poems, in which the poet shows a woman of the proletariat crippled by hard work.

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„THE-CASTLES-IN-THE AIR” INVESTMENT THEORY: AN EMPIRICAL STUDY

„THE-CASTLES-IN-THE AIR” INVESTMENT THEORY: AN EMPIRICAL STUDY

Author(s): Boryana Bogdanova / Language(s): English / Issue: IX/2016

The goal of this paper is to study empirically the Malkiel’s „castles in the air theory”. The research framework builds up on two hypotheses. The first one considers the Greenspan’s „irrational exuberance” as being the core driver behind boosted stock prices, which eventually results into a blown-off bubble. The other one views the bubble occurrence as a superimposition of several cyclical waves reaching their peaks (or possibly bottoms) simultaneously.

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„Trzy w jednym” ‒ niekorzystne konsekwencje „niedoskonałości” literatury marketingowej jako narzędzia dydaktycznego w rozwijaniu wiedzy i umiejętności

„Trzy w jednym” ‒ niekorzystne konsekwencje „niedoskonałości” literatury marketingowej jako narzędzia dydaktycznego w rozwijaniu wiedzy i umiejętności

Author(s): Dariusz Oczachowski / Language(s): Polish / Issue: 3/2016

The present and future position of marketing is influenced by many factors, among which the distinguished position is occupied by the way of its learning, including the means applied in achieving this purpose, with particular focus on didactic materials containing direct knowledge (marketing literature). The aim of the paper is drawing the reader’s attention to certain deficiencies of marketing literature applied in didactic purposes, without formulating yet any distinct research hypotheses. The paper makes use (for analytical purposes) of mainly popular examples of marketing textbooks, confining thus itself to secondary sources of information and methods applicable to them. The result is the preliminary set of directives aimed at limiting the negative consequences typical of this kind of literature: often misleading multi threading and formulating several purposes simultaneously (three in one).

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„Turkusowe podejście” do zarządzania konfliktami organizacyjnymi

„Turkusowe podejście” do zarządzania konfliktami organizacyjnymi

Author(s): Andrzej Kozina,Agnieszka Pieczonka / Language(s): Polish / Issue: 1/2018

Considerable complexity and dynamics of changes occurring in contemporary organizations and their environment entails the necessity to seek for effective managerial tools, in particular needed for the processes of managing organizational conflicts. Therefore the objective of the paper is to present new, promising approach to conduct those processes, based on the idea of the so-called organization of turquoise (Laloux, 2015). The paper is of theoretical character. At first organization of turquoise has been characterized. Then the synthesis of „turquoise approach” to manage them has been made. In turn that approach has been compared to classic technique of management by conflicts. Within the closing section the advantages of that approach and the directions of its improvement in authors’ research works have been pointed out.

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„Vom Löwen zum Adler”. Der Übergang Schwedisch Pommerns an Preussen 1815. Sesja z okazji włączenia Pomorza Szwedzkiego w 1815 roku do Pruskiego Pomorza

„Vom Löwen zum Adler”. Der Übergang Schwedisch Pommerns an Preussen 1815. Sesja z okazji włączenia Pomorza Szwedzkiego w 1815 roku do Pruskiego Pomorza

Author(s): Paweł Gut / Language(s): Polish / Issue: 02/2016

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„Werkzeug für Tirana“ – Zur Internationalisierung des Einzelhandels in Albanien
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„Werkzeug für Tirana“ – Zur Internationalisierung des Einzelhandels in Albanien

Author(s): Daniel Göler / Language(s): German / Issue: 02/2010

Since the collapse of the communist regime Albania has undergone major political and socioeconomic changes. One of these changes is the transition from an almost isolated planned economy of the socialist period into a rather dynamic market economy. As part of the general tertiarisation of the Albanian economy the service sector has experienced different stages and dramatic interruptions of development until today. After several years of the expansion of a very small-scale retail trade the main process of retail development during the first decade of the 21st century has been focused on the construction of large-scale, mostly suburban shopping centers mainly in the country’s capital Tirana. The latest facet of this development is the opening of a big “do-it-yourself store“ run by a wellknown German retail firm. This can be regarded as a current trend of the internationalisation of Albania’s retail sector as well as the emergence of new retail formats in Albania.

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„Wojna marketingu z zarządzaniem” czy integracja funkcji? Refleksja o relacjach intradyscyplinarnych na kanwie książki A. Ries, L. Ries, War in the Boardroom

„Wojna marketingu z zarządzaniem” czy integracja funkcji? Refleksja o relacjach intradyscyplinarnych na kanwie książki A. Ries, L. Ries, War in the Boardroom

Author(s): Jan W. Wiktor / Language(s): Polish / Issue: 420/2016

The aim of the paper is to reflect upon a problem raised by A. Ries and L. Ries as a “war in the boardroom”. The first part of the article synthetically presents the concept of the book; which has been published in Polish language under the title “Wojna marketingu z zarządzaniem” (“War between marketing and management”). It analyzes 25 areas of “war” between marketing and management; grouped into three problem parts: an approach to business by marketing and management; a brand architecture; and brand outer relations and communication strategies. The second part consists of polemical arguments towards the idea of a “war between marketing and management”. They are based on an integration aspect of the function of management; both in the practical dimension − as a management system of a company; and in the academic dimension − the proper relations between disciplines which form the science of management.

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„WOJNA MARKETINGU Z ZARZĄDZANIEM”.
EMPIRYCZNA WERYFIKCJA KONCEPCJI
A. RIESA I L. RIES (NA PODSTAWIE BADAŃ
PORÓWNAWCZYCH ŚRODOWISKA STUDENTÓW
W POLSCE I SŁOWACJI)

„WOJNA MARKETINGU Z ZARZĄDZANIEM”. EMPIRYCZNA WERYFIKCJA KONCEPCJI A. RIESA I L. RIES (NA PODSTAWIE BADAŃ PORÓWNAWCZYCH ŚRODOWISKA STUDENTÓW W POLSCE I SŁOWACJI)

Author(s): Jan W. Wiktor,Jaroslav Ďaďo / Language(s): Polish / Issue: 460/2016

The objective of this article is empirical verification of Al and Laura Ries concept presented in the book War in the boardroom. The book presents 25 ”spheres of the war between marketing and management” in which there is disharmony during meetings in companies. The spheres of potential conflicts are presented as a dichotomy based on the antinomy between ”marketing“ and ”management“. The objective of research (realised in December 2015) was verification of Ries´ concept in international student environment. The research sample covered 232 students from University of Matej Bel (Banska Bystrica, Slovakia – 135 students) and from Cracow University of Economics (Cracow, Poland – 97 students). Slovak students were mostly from the Management study program (93 students, 68,9%) and Polish students were from Economy and Management, Marketing and Market Communication and Management study programs.

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„Wrocławski Budżet Obywatelski
2014” jako przestrzenna forma identyfikacji potrzeb inwestycyjnych
w mieście

„Wrocławski Budżet Obywatelski 2014” jako przestrzenna forma identyfikacji potrzeb inwestycyjnych w mieście

Author(s): Elżbieta Tatarowska,Marek Furmankiewicz / Language(s): Polish / Issue: 504/2018

The study analyzes the types and distribution of projects submitted and selected for implementation under the “Wrocław Civil Budget 2014”. The largest number of submitted projects involved recreational areas and facilities, modernization of roads and educational areas (e.g. school grounds). The biggest support was given to the construction of sidewalks (59% of the projects were selected), bicycle infrastructure, roads and green areas (32 to 35% were chosen). Backyard reneval was most often proposed in the central areas of the city, while on the outskirts it was the construction of sidewalks. In absolute numbers, the majority of projects were proposed and implemented in the city center but, in relative terms (the number of projects submitted and selected per 10,000 inhabitants), some of the outlying settlements also stood out.

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„Wyniki” proekologicznego podejścia do energetyki w Unii Europejskiej w oparciu o model EFQM

„Wyniki” proekologicznego podejścia do energetyki w Unii Europejskiej w oparciu o model EFQM

Author(s): Bartosz Fortuński / Language(s): Polish / Issue: 265/2012

This paper presents an analysis of energy sector in the EU, with regards to sustainable development and the achievement of performance criteria of EFQM excellence model. This approach to energetics on one hand has a positive effect but on the other a negative impact on particular areas of performance. In order to fully implement the EU energy policy it would be needed to reach an optimum point of the whole EU and also its individual members. This article is an attempt to determine what is needed to achieve EU energy policy as close to perfection as possible.

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„Zielone spółdzielnie” jako innowacyjne podejście w wykorzystaniu alternatywnych źródeł energii

„Zielone spółdzielnie” jako innowacyjne podejście w wykorzystaniu alternatywnych źródeł energii

Author(s): Katarzyna Hawran,Joanna Kowalik / Language(s): Polish / Issue: 47/2/2017

Green energy is now a priority for all EU Member States and global economies. This is due to the increase of public awareness, which are increasingly often he thinks about the future of not only his, but of future generations. Supporting sustainable-able development, directly contributes to the improvement of the environment. It is therefore particularly important are the alternative sources of energy, and the promotion of local food-communities. Such action not only contribute to improving the environment, but also a rational and economic use of green energy. A growing number of prosumers causing that more and more often we are dealing with the creation of “green” cooperative. Affiliated prosumers much easier to nego¬tiate with large corporations or local authorities, which depends on attracting renewable en¬ergy. This in turn affects the growth and competitiveness of the importance of cooperatives, which, thanks to innovative solutions can benefit. This article presents the idea of “green” co-operatives as well as factors conducive to the formation and development barriers.

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„Zrównoważony” rachunek kosztów

„Zrównoważony” rachunek kosztów

Author(s): Grzegorz Lew / Language(s): Polish / Issue: 252/2012

Companies operating on a competitive market search for methods and tools that enable them effective actions. In recent years the rules of corporate social responsibility have become significant. Actions taken as part of this system are often regarded as unprofitable. The implementation of effective cost accounting can change the attitude of managers to these actions. The article attempts to identify a cost model for corporate social responsibility.

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