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Integrated cost accounting for quality and environmental protection in the context of sustainable development 可持续发展背景下的质量和环境保护综合成本核算
Pub Date : 2023-12-30 DOI: 10.13166/jms/176167
Monika Szczerbak, Agnieszka Wikarczyk
Presentation of a modern approach to managing quality costs and environmental protection costs in the context of sustainable development requirements and actions taken in this area in the Polish economy.The method of critical analysis of scientific literature in the field of quality cost management, environmental protection costs, and accounting was used. Induction and deduction methods were used. In the empirical part, research was conducted - interviews on the comprehensibility and usefulness of the integrated cost accounting for quality and environmental protection.The article indicates that because traditional cost measurement accounts are characterized by low accuracy and low cost of measuring quality costs and environmental costs, it is reasonable to implement and use an integrated quality and environmental protection account, especially in the era of sustainable development requirements.The added value of the article is an example of an integrated model of quality costing and environmental protection costs developed by the authors to be used in enterprises and the resulting conclusions from the conducted research, which can be a recommendation for practice.
在可持续发展要求和波兰经济在该领域采取的行动的背景下,介绍管理质量成本和环境保护成本的现代方法。采用的方法是对质量成本管理、环境保护成本和会计领域的科学文献进行批判性分析。采用了归纳法和演绎法。文章指出,由于传统成本计量账户的特点是计量质量成本和环境成本的准确性低、成本低,因此实施和使用质量和环境保护综合账户是合理的,特别是在可持续发展要求的时代。文章的附加值是作者开发的质量成本核算和环境保护成本综合模型在企业中使用的实例,以及所进行的研究得出的结论,可作为实践建议。
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引用次数: 0
Operational analysis of threats to the security of NATO’s eastern flank. Context of hybrid activities 对北约东翼安全威胁的行动分析。混合活动的背景
Pub Date : 2023-12-30 DOI: 10.13166/jms/176680
Adam Krzysztof Sadowski, Katarzyna Wąsowska, Julian Maj, G. Pietrek
The aim of the study is to assess the strategic and tactical environment in Central and Eastern Europe, especially between the EU and Belarus, taking into account the results of political and operational analyses of the situation on the border between Poland, Lithuania and Latvia, and Belarus.The paper collects and thoroughly analyzes the most important sources on threats to the security of NATO’s eastern flank. The purpose of the research is an operational analysis comprehensively covering the main factors posing threats to the security of Poland.In the result of the operational analysis of hybrid warfare, the following factors were identified: demographics, military and non-military issues, the existence of a well-formed democratic society, critical infrastructure, and cybersecurity. All the above factors were discussed in the context of hybrid activities undertaken by Belarus and Russia.It can be predicted that special elements conducting the aggressor’s hybrid activities will use exceptionally sophisticated forms of the aggressor’s influence, including blending in with the local community. The area of operation of non-military elements in the hybrid wars waged so far by Russia is likely to further expand and change forms in order to blindside the attacked state inducing fear, ineptitude and confusion of the society.
本研究的目的是评估中欧和东欧的战略和战术环境,特别是欧盟和白俄罗斯之间的战略和战术环境,同时考虑到对波兰、立陶宛、拉脱维亚和白俄罗斯之间边境局势的政治和作战分析结果。本文收集并深入分析了北约东翼安全威胁的最重要来源。研究的目的是对威胁波兰安全的主要因素进行全面的作战分析。在对混合战争进行作战分析的结果中,确定了以下因素:人口统计、军事和非军事问题、是否存在完善的民主社会、关键基础设施和网络安全。可以预测,进行侵略者混合活动的特殊人员将使用异常复杂的侵略者影响形式,包括混入当地社区。在俄罗斯迄今为止发动的混合战争中,非军事人员的行动范围可能会进一步扩大,形式也会发生变化,以蒙蔽被攻击国家,引起社会的恐惧、无能和混乱。
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引用次数: 0
Is this already violence? Defining violence and domestic violence and its impact on awareness of the problem 这已经是暴力了吗?暴力和家庭暴力的定义及其对问题意识的影响
Pub Date : 2023-12-30 DOI: 10.13166/jms/177203
Marta Bojaruniec
Violence, including domestic violence, is ubiquitous phenomena and it is present in every country, cultural circle, and geographical location. Their commonness and scale put them in the center of interest of researchers from various scientific disciplines, politics, and media, and they also become the subject of everyday conversations and reflections. This article attempts to unify the existing definitions of violence and domestic violence, as well as it is an attempt to answer the question whether defining violence in a specific way by a particular person, family, group of people, followers of a specific religion or by particular country can affect the protection of victims of violence and domestic violence, and above all, whether it may make such protection more difficult. The dynamic changes in the global world make many thinkers believe that traditional society is beginning to live in disorder. History teaches that conflicts, changes and civilization processes occur in every society. The period of these changes may be quick, for example because of a revolution, or slow done in the evolution form. These changes may have more or less severe consequences for society and for the individual. Many of the problems currently visible in Poland reflect processes taking place in many parts of the world. These problems also include negative phenomena, such as abuse of women and children, as well as other forms of crime. In recent years, Poland, Europe, and the world have been shaken by political, economic, and financial crises, wars, and pandemics, which directly or indirectly changed the reality of our everyday life and also it had a negative impact on existing interpersonal relationships.
暴力,包括家庭暴力,是一种无处不在的现象,存在于每个国家、每个文化圈和每个地理位置。它们的普遍性和规模使其成为各学科研究人员、政界人士和媒体关注的焦点,也成为人们日常谈论和思考的话题。本文试图统一暴力和家庭暴力的现有定义,并试图回答这样一个问题:以特定的方式定义特定的人、家庭、群体、特定宗教的信徒或特定国家的暴力,是否会影响对暴力和家庭暴力受害者的保护,尤其是是否会增加这种保护的难度。全球的动态变化使许多思想家认为,传统社会开始陷入混乱。历史告诉我们,每个社会都会发生冲突、变革和文明进程。这些变化的时间可能很快,比如因为一场革命,也可能以进化的形式缓慢进行。这些变化或多或少都会给社会和个人带来严重后果。波兰目前存在的许多问题都反映了世界许多地方正在发生的变化。这些问题也包括一些负面现象,如虐待妇女和儿童,以及其他形式的犯罪。近年来,波兰、欧洲和世界都受到了政治、经济和金融危机、战争和流行病的冲击,这直接或间接地改变了我们日常生活的现实,也对现有的人际关系产生了负面影响。
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引用次数: 0
Parental self-efficacy in connecting children with nature in Poland and Iceland. A study using the NCPSE scale 波兰和冰岛父母在让孩子接触大自然方面的自我效能。使用 NCPSE 量表进行的研究
Pub Date : 2023-12-30 DOI: 10.13166/jms/176742
Teresa Parczewska, Magdalena Elísabet Andrésdóttir
The article presents the results of a Polish-Icelandic project aimed to examine parents’ beliefs about their self-efficacy in connecting their children with nature.The international research tool Nature Connectedness Parental Self-Efficacy (NCPSE) scale was used. The measure consists of 22 items grouped into four subscales: I Accessing nature; II Communicating about nature; III Overcoming personal barriers; IV. Overcoming situational barriers. From May to November 2022, a survey was conducted among 244 respondents (129 from Poland and 115 from Iceland ) bringing up preschool children and children in early childhood education.The obtained results show that the compared groups differ statistically significantly, mainly in subscales II and III. Apart from the differences, many commonalities were also noted.An analysis of parents’ self-efficacy is important for parents themselves, researchers, decision-makers, and organizations responsible for strengthening the youngest citizens’ involvement in taking action in and for nature.
文章介绍了一个波兰-冰岛项目的结果,该项目旨在研究父母在让孩子与大自然建立联系方面的自我效能感。该量表由 22 个项目组成,分为四个分量表:I 接近自然;II 与自然沟通;III 克服个人障碍;IV.克服情境障碍。2022 年 5 月至 11 月,我们对 244 名受访者(129 名来自波兰,115 名来自冰岛)进行了调查。除了差异之外,还发现了许多共同点。对父母的自我效能感进行分析,对于父母本身、研究人员、决策者以及负责加强小公民参与到大自然中并为大自然采取行动的组织都非常重要。
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引用次数: 0
Digital competence of the information society in the aspect of social security 信息社会在社会保障方面的数字能力
Pub Date : 2023-12-30 DOI: 10.13166/jms/177586
Wiesława Załoga, Patrycja Bryczek-Wróbel
The purpose of the digital competency survey is to assess the skills, knowledge and attitudes of the information society in the use of digital technologies and the development of these skills. As a result of the survey, the level of digital competence of the public was determined, and training needs and activities were identified to increase digital knowledge and skills in order to improve quality of life, achieve better performance at work and increase competitiveness in the labor market.The purpose of the survey is to assess the digital skills, knowledge and attitudes of the information society and the development of these skills. The survey determines the level of digital competence of the public and identifies training needs and activities to increase digital knowledge and skills to improve quality of life.The survey's conclusions point to the need for increased education and awareness of online security in organizations, especially in the areas of privacy and data security. It is therefore worth betting on developing users' knowledge of online security.Communication and information: respondents gained more experience and were more aware of the benefits of digital competence in these areas. Creativity: although some improvement was observed in this area, there is still a significant gap between current and expected levels of competence. Digital security: this area deserves special attention, as the current level of competence has declined, despite rising expectations. Troubleshooting: despite a slight increase in current competencies in 2021, a decline in 2022 indicates that respondents may be struggling to solve problems in a digital context.
数字能力调查的目的是评估信息社会使用数字技术的技能、知识和态度,以及这些技能的发展情况。通过调查,确定了公众的数字能力水平,并确定了培训需求和活动,以增加数字知识和技能,从而提高生活质量,在工作中取得更好的业绩,并增强在劳动力市场上的竞争力。调查确定了公众的数字能力水平,并确定了培训需求和活动,以增加数字知识和技能,提高生活质量。调查结论指出,有必要加强教育,提高各组织的在线安全意识,特别是在隐私和数据安全方面。通信和信息:受访者获得了更多的经验,也更加了解数字能力在这些领域的益处。创造性:尽管在这一领域取得了一些进步,但目前的能力水平与预期水平之间仍有 很大差距。数字安全:这一领域值得特别关注,因为尽管人们的期望值不断提高,但目前的 能力水平却有所下降。故障排除:尽管目前的能力水平在 2021 年略有提高,但在 2022 年有所下降,这表明受访者在解决数字环境中的问题时可能会遇到困难。
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引用次数: 0
Corporate social responsibility in use. The example of activity by Legnica Special Economic Zone joint-stock company, Poland 企业社会责任的运用。波兰莱格尼察经济特区股份公司的活动范例
Pub Date : 2023-12-30 DOI: 10.13166/jms/177343
Agnieszka Kos, Janusz Gudowski
This paper discusses the issue of corporate social responsibility, including in particular the aspect of implementation of this phenomenon in companies, paying attention to responsible and ethical conduct of business towards social groups affected by it, with the greatest possible respect for the natural environment.The dominant methods of obtaining source materials were (in addition to desk research) in-depth individual interviews in the form of a free categorized interview and extensive research of social media and other channels of distribution of Zone information. Interviews were conducted with a group of experts and managers employed in the Zone, who have considerable knowledge of the functioning of clusters and special economic zones.Corporate social responsibility in the Legnica Special Economic Zone is a consistent effort to act ethically and contribute to economic development, while at the same time contributing to improving the quality of life of people and even local communities through various tools resulting from its organizational structure and directions of activity.The activities of the Zone for CSR are investments that benefit companies, the economy and society. Society benefits from the improvement of the state of the environment, the development of cooperation, charitable attitudes, the creation of civil society, the acquisition of new knowledge, skills and competences. In the last few years, the social responsibility activities of the Legnica Zone have been developing dynamically and depend on the company’s capital, profits, activity of management boards, as well as the commitment of employees.
本文讨论了企业社会责任问题,特别是企业履行社会责任的方面,关注企业对受社会责任影响的社会群体的负责任和道德行为,同时尽可能尊重自然环境。获取原始材料的主要方法是(除案头研究外)以自由分类访谈的形式进行深入的个人访谈,以及对社会媒体和其他特区信息传播渠道进行广泛研究。莱格尼察经济特区的企业社会责任是指通过组织结构和活动方向所产生的各种工具,始终如一地努力践行道德规范,促进经济发展,同时为提高人民甚至当地社区的生活质量做出贡献。社会受益于环境状况的改善、合作的发展、慈善的态度、公民社会的创建、新知识、新技能和新能力的获得。在过去的几年中,莱格尼察园区的社会责任活动一直在蓬勃发展,并取决于公司的资本、利润、管理委员会的活动以及员工的承诺。
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引用次数: 0
Modern technologies in enhancing situational awareness and preparedness for CBRN events in urban areas. Perspective of European Commission call in 2022 在城市地区加强对 CBRN 事件的态势感知和准备的现代技术。展望 2022 年欧盟委员会的呼吁
Pub Date : 2023-12-30 DOI: 10.13166/jms/176678
P. Gromek, Łukasz Szklarski
Objective: The research objective is to indicate current priorities of the European Commission in funding modern technologies that enhance situational awareness and preparedness for CBRN events in urban areas. Methods: We analysed strategic documents of the European Union informing CBRN safety and security Horizon 2020 program priorities and the proposal which won the call HORIZON-CL3-2022-DRS-01-08. This process allowed us to indicate patterns reflecting European Union’s priorities in funding development of modern technologies to enhance both the awareness and the preparedness. Results: Investigation of 7 fundamental documents gave strategic background for applying modern technologies that enhance situational awareness and preparedness for CBRN events in urban areas. Relevant directions were reflected in the call for proposals named Disaster-Resilient Society 2022. Only one proposal was selected for funding and it now forms the basis for CHIMERA project (the full project title is: Comprehensive Hazard Identification, and Monitoring systEm for uRban Areas). The project’s mission is to provide a technological improvement in the CBRN domain complying with European legislation and boosting the capabilities of end-users with novel detection, identification, and monitoring functionalities at relatively high TRL. Discussion: As CHIMERA project describes directly many of issues addressed in the call for proposals, the current directions reflect strategic assumptions for ensuring safety and security in Europe. The project also uniquely concerns CBRN response capability gaps identified by International Forum to Advance First Responder Innovation. Success story of CHIMERA proposal may serve as a reference in developing new technologies in a project formula in the future.
目标:研究目的是说明欧盟委员会目前在资助现代技术方面的优先事项,这些技术可提高对城市地区化学、生物、辐射和核事件的态势感知和防备能力。研究方法:我们分析了欧盟有关 CBRN 安全和安保 Horizon 2020 计划优先事项的战略文件,以及赢得 HORIZON-CL3-2022-DRS-01-08 号呼吁的提案。通过这一过程,我们发现了一些模式,反映了欧盟在资助现代技术开发方面的优先事项,以提高人们的意识和防备能力。结果:对 7 份基本文件的调查提供了应用现代技术的战略背景,这些技术可提高对城市地区 CBRN 事件的态势感知和防备能力。相关方向在名为 "2022 年抗灾社会 "的提案征集活动中得到了反映。只有一项建议被选中获得资助,它现在构成了 CHIMERA 项目的基础(项目全称是:"综合危害识别和防灾能力建设"):项目的全称是 "城市灾区综合灾害识别与监测系统"。)该项目的任务是在 CBRN 领域提供符合欧洲法律的技术改进,并以相对较高的 TRL 提高终端用户的新型检测、识别和监测功能的能力。讨论:由于 CHIMERA 项目直接描述了提案征集中涉及的许多问题,目前的方向反映了确保欧洲安全和安保的战略假设。该项目还独特地涉及到 "推进第一响应者创新国际论坛 "所确定的 CBRN 响应能力差距。CHIMERA 提案的成功经验可作为今后在项目公式中开发新技术的参考。
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引用次数: 0
Integrated approach to education management: Innovative strategies and methods in combining pedagogy and management in a modern school 教育管理的综合方法:现代学校教学与管理相结合的创新策略和方法
Pub Date : 2023-12-30 DOI: 10.13166/jms/176681
H. Wojtaszek, G. Świecarz, Ireneusz Micuła, Agnieszka Wójcik- Czerniawska
A scientific article entitled 'Integrated Approach to Education Management: Innovative Strategies and Methods in Combining Pedagogy and Management' discusses the complexity of educational management in the context of contemporary challenges. The authors examine how innovation can affect the effectiveness and efficiency of education systems. They pay attention to key aspects such as system adaptability, cultural diversity and technological support in teaching.A variety of research methods were used in the article, including literature analysis, qualitative and quantitative analysis, and case studies. The data set comes from a variety of sources, including official databases, a survey of teachers and students, and direct observation. The research methodology has been designed in such a way as to take into account both quantitative and qualitative aspects, which enables a deeper understanding of the phenomenon of education management.The results of the study indicate several key aspects of education management that have a significant impact on the effectiveness of the system. It has been identified that innovation in management is strongly associated with positive educational outcomes. It has also been noted that education systems that are more open to innovation have higher student performance and outcomes.The article ends with a synthesis of the results and recommendations for practice and further research. It was emphasized that education management is a complex process that requires an integrated approach and taking into account many variables. It was also emphasized that innovation and effective management are key elements in achieving success in education.
一篇题为 "教育管理的综合方法:教育管理综合方法:教学与管理相结合的创新战略和方法 "的科学文章讨论了在当代挑战背景下教育管理的复杂性。作者研究了创新如何影响教育系统的有效性和效率。文章采用了多种研究方法,包括文献分析、定性和定量分析以及案例研究。数据集来源广泛,包括官方数据库、教师和学生调查以及直接观察。研究方法的设计兼顾了定量和定性两个方面,从而能够更深入地理解教育管理现象。研究发现,管理创新与积极的教育成果密切相关。文章最后对研究结果进行了总结,并对实践和进一步研究提出了建议。文章强调,教育管理是一个复杂的过程,需要采取综合方法,并考虑到许多变量。文章还强调,创新和有效管理是教育取得成功的关键因素。
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引用次数: 0
Integrated Multi-level Information System of the Ministry of National Defence as an IT System supporting the management of military resources 国防部综合多级信息系统作为支持军事资源管理的 IT 系统
Pub Date : 2023-12-30 DOI: 10.13166/jms/177592
Konrad Stańczyk
The aim of this study is to define the nature and designation of the Integrated Multi-level Information System of the Ministry of National Defence as an integrated and unified IT system designated to support the organisational cells and units of the national defence sector that are responsible for the proper management of financial, logistic, and human resources.The source materials selected during the preparation of this study were processed, and interpreted with the use of both theoretical and empirical methods, which include analysis and synthesis, induction and deduction, the comparative method, concluding, critical literature review, analysis of specialist (industrial) documents of the national defence sector and the participatory observation method.The implementation of the IMIS MND system ensures uniform and safe recording of human, material and financial resources on all levels of management of the national defence sector and improves the effectiveness of their control. The system provides long-term maintenance support and offers the possibility to add further functionalities (or updating existing ones) as required by users or decision-makers.In conclusion, the integrated multi-level system alows the efficient management of the assets of the Ministry of National Defence. It is to ensure an efficient collaboration in the following departments: financial, material, technical, medical, transport, movement of troops and military infrastructure. It will bring huge savings, and above all, it will significantly improve the functioning of the Polish military - particularly in terms of human resource management, weapons and military equipment.
本研究的目的是确定国防部多级综合信息系统的性质和名称,该系统是一个综合统一的信息技术系统,旨在为国防部门负责妥善管理财务、后勤和人力资源的组织单元和单位提供支持。综管系统 MND 系统的实施确保了国防部门各级管理层对人力、物力和财力资源的统一和安全记录,并提高了对其控制的有效性。该系统提供长期维护支持,并可根据用户或决策者的要求增加功能(或更新现有功能)。总之,多层次综合系统可有效管理国防部的资产,确保以下部门的高效协作:财务、物资、技术、医疗、运输、部队调动和军事基础设施。它将带来巨大的节约,最重要的是,它将显著改善波兰军队的运作--尤其是在人力资源管理、武器和军事装备方面。
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引用次数: 0
Digital autism - causes, symptoms and fighting 数字自闭症--病因、症状和防治
Pub Date : 2023-12-30 DOI: 10.13166/jms/175992
Wioleta Wieczorek-Płochocka
Autyzm cyfrowy to w dzisiejszych czasach poważny problem, który negatywnie wpływa na normalne funkcjonowanie milionów ludzi na całym świecie. Dotyka on zwłaszcza dzieci, które ze względu na postępujący rozwój w różnych sferach swojego życia narażone są szczególnie na jego negatywne konsekwencje, które objawiają się głównie w sferze społecznej. Chodzi głownie o izolowanie się dziecka czy też trudności w nawiązywaniu relacji. Towarzyszy im nieśmiałość, strach oraz wygaszenie potrzeby kontaktu z innymi ludźmi w realnym świecie. W późniejszym okresie może prowadzić to do samotności i różnego typu zaburzeń psychicznych – stanów lękowych, depresji czy fobii społecznych. Na skutek obniżenia neuroplastyczności nie rozwijają się nowe połączenia w mózgu i zanika samodzielne myślenie, pogarsza się pamięć itd. Z czasem dziecko nie jest w stanie we właściwy sposób okazywać swoich emocji, przede wszystkim tych pozytywnych (np. przytulanie, radość itp.).Przedstawione informacje sugerują, że problem autyzmu cyfrowego zwłaszcza wśród dzieci i młodzieży, to problem bardzo poważny, któremu należy przeciwdziałać. Im szybsza interwencja tym większe szanse na to, że uda się wyeliminować lub też przynajmniej zredukować jego negatywne skutki. Ze względu na powszechność zjawiska konieczne może być skorzystanie z pomocy specjalisty – psychologa lub psychoterapeuty, który pomoże właściwi zdiagnozować problem i znaleźć odpowiednie środki zaradcze. Należy jednak pamiętać, że leczenie zazwyczaj jest długotrwałe, a pewne zmiany trudne do wyleczenia. Dobra współpraca pomiędzy rodzicami, szkołą oraz wykwalifikowanymi specjalistami daje jednak szansę osiągnięcia sukcesu i zniwelowania negatywnych skutków, zwłaszcza tych psychicznych i emocjonalnych.
数字自闭症是当今的一个严重问题,对全世界数百万人的正常生活造成了负面影响。自闭症对儿童的影响尤为严重,由于儿童在生活各个领域的逐步发展,他们特别容易受到自闭症的负面影响,这些影响主要表现在社交领域。这些后果主要表现为孤独和难以建立人际关系。伴随而来的是害羞、恐惧以及与现实世界中其他人接触的需求消失。在以后的生活中,这可能会导致孤独和各种心理障碍--焦虑、抑郁或社交恐惧症。由于神经可塑性降低,大脑中的新连接无法发展,独立思考能力消失,记忆力衰退等。随着时间的推移,孩子无法以适当的方式表达自己的情感,尤其是积极的情感(如拥抱、喜悦等)。所提供的信息表明,数字自闭症问题,尤其是儿童和青少年中的数字自闭症问题,是一个非常严重的问题,需要加以解决。干预越快,就越有可能消除或至少减少其负面影响。由于这种现象的普遍性,可能有必要寻求专家--心理学家或心理治疗师--的帮助,他们可以帮助正确诊断问题并找到适当的补救措施。不过,重要的是要记住,治疗通常是漫长的,而且有些变化很难根治。然而,家长、学校和合格专业人员之间的良好合作为取得成功和减轻负面影响(尤其是精神和情绪方面的影响)提供了机会。
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引用次数: 0
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