Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.176.23
Justna ŁUKOMSKA-SZAREK, Agnieszka WÓJCIK-MAZUR, Anna MARTYNKO, Żaneta WARZECHA
{"title":"Managing the quality of services offered by accommodation facilities during the Covid-19 pandemic and epidemiological threat","authors":"Justna ŁUKOMSKA-SZAREK, Agnieszka WÓJCIK-MAZUR, Anna MARTYNKO, Żaneta WARZECHA","doi":"10.29119/1641-3466.2023.176.23","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.176.23","url":null,"abstract":"","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135402650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.176.15
Agat Kielesińska
{"title":"Enterprise management using e-commerce. Case study of the hospitality industry","authors":"Agat Kielesińska","doi":"10.29119/1641-3466.2023.176.15","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.176.15","url":null,"abstract":"","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135403989","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.176.30
Krzysztof RUDZIŃSKI
{"title":"Pro-environmental communication activities of paper and plastic packaging producers. Evidence from Poland","authors":"Krzysztof RUDZIŃSKI","doi":"10.29119/1641-3466.2023.176.30","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.176.30","url":null,"abstract":"","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135404032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.176.2
Michał Bartnicki
{"title":"Model of data of the settlement of costs of public transport operating on the territory of the Upper Silesian Metropolitan Union","authors":"Michał Bartnicki","doi":"10.29119/1641-3466.2023.176.2","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.176.2","url":null,"abstract":"","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135404346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.178.6
Jolanta Bieńkowska
Purpose: The aim of the study was to determine the extent of convergence between the concepts of virtual and sustainable fashion. Virtual reality is gaining popularity due to its immersive nature, which enables “involvement of the senses”. Owing to dynamic technological development, it is expanding into numerous fields of application and provides the potential to offer innovative products. Among those is virtual fashion, i.e., clothes and accessories that have no physical equivalent, being available to “wear” only in virtual reality. Virtual clothing is part of the premium and exclusive product segment, to which, in particular, the value added by the consumer is attributed. These products are therefore communicated as an environmentally friendly alternative to physical clothing, as they do not require the consumption of materials, thus generating no waste, using less energy and water, etc. Design/methodology/approach: The research consisted of two phases. The main phase was conducted with a method of systematic literature review according to PRISMA standards, by means of data extracted from the databases: Scopus and Ebsco (n = 13). In a supplementary phase, there was used a method of co-occurrence keywords analysis via VOSviewer to compare the description of strictly virtual fashion (n = 218) and sustainable fashion (n = 402). Documents were searched in the Scopus database. The conclusion was reached using the induction method. Findings: The findings from the researched documents indicate that virtual fashion is predominantly presented accordingly to the new technological possibilities it offers. Indeed, its ecological qualities and its potential for fulfilling pro-environmental goals in the fashion industry are briefly stated in broad terms, without reference to the specific measures or data, mentioned, by comparison, in papers devoted solely to sustainable fashion. Originality/value: The findings from the researched documents indicate that virtual fashion is predominantly presented accordingly to the new technological possibilities it offers. Indeed, its ecological qualities and its potential for fulfilling pro-environmental goals in the fashion industry are briefly stated in broad terms, without reference to the specific measures or data, mentioned, by comparison, in papers devoted solely to sustainable fashion. Keywords: virtual reality, sustainable fashion, sustainability, fashion industry. Category of the paper: literature review.
{"title":"Virtual versus sustainable fashion: a systematic literature review","authors":"Jolanta Bieńkowska","doi":"10.29119/1641-3466.2023.178.6","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.6","url":null,"abstract":"Purpose: The aim of the study was to determine the extent of convergence between the concepts of virtual and sustainable fashion. Virtual reality is gaining popularity due to its immersive nature, which enables “involvement of the senses”. Owing to dynamic technological development, it is expanding into numerous fields of application and provides the potential to offer innovative products. Among those is virtual fashion, i.e., clothes and accessories that have no physical equivalent, being available to “wear” only in virtual reality. Virtual clothing is part of the premium and exclusive product segment, to which, in particular, the value added by the consumer is attributed. These products are therefore communicated as an environmentally friendly alternative to physical clothing, as they do not require the consumption of materials, thus generating no waste, using less energy and water, etc. Design/methodology/approach: The research consisted of two phases. The main phase was conducted with a method of systematic literature review according to PRISMA standards, by means of data extracted from the databases: Scopus and Ebsco (n = 13). In a supplementary phase, there was used a method of co-occurrence keywords analysis via VOSviewer to compare the description of strictly virtual fashion (n = 218) and sustainable fashion (n = 402). Documents were searched in the Scopus database. The conclusion was reached using the induction method. Findings: The findings from the researched documents indicate that virtual fashion is predominantly presented accordingly to the new technological possibilities it offers. Indeed, its ecological qualities and its potential for fulfilling pro-environmental goals in the fashion industry are briefly stated in broad terms, without reference to the specific measures or data, mentioned, by comparison, in papers devoted solely to sustainable fashion. Originality/value: The findings from the researched documents indicate that virtual fashion is predominantly presented accordingly to the new technological possibilities it offers. Indeed, its ecological qualities and its potential for fulfilling pro-environmental goals in the fashion industry are briefly stated in broad terms, without reference to the specific measures or data, mentioned, by comparison, in papers devoted solely to sustainable fashion. Keywords: virtual reality, sustainable fashion, sustainability, fashion industry. Category of the paper: literature review.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135612510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.178.28
Rafał Pitera
Purpose: An attempt to evaluate the effectiveness of financial analysis tools used to assess financial health and to forecast bankruptcy. Methodology: The study used 31 of the most popular discriminatory models for bankruptcy prediction. The effectiveness of early warning models has been evaluated on the basis of financial data of economic entities operating on the territory of the Republic of Poland. The sample of the enterprises has comprised a total of 172 entities – both bankrupt and operating in good financial condition, located in 16 provinces. The data period was 2011-2020. The companies have represented various sectors of activity. Data was obtained from the Emis.com website. Findings: Most of the models used have been highly effective in forecasting. However, none of the methods has been 100% effective. It has also been noted that the models estimated on the basis of a sample of enterprises from only one sector, the so-called sector models allocated to the evaluation of a specific industry, have not had a significantly higher percentage of correct diagnoses than universal models. In the last analyzed period, the three most effective methods are the so-called universal models that can be used in the evaluation of companies from various industries. Practical implications: The results of the audit can be used, among others, in the assessment of the going concern of enterprises by business managers, business analysts, investors, and above all, statutory auditors when auditing financial statements. Originality/value: The study provides an answer to the question of which models are characterized by high prognostic effectiveness. In addition, the obtained results allow to resolve the issue of the usefulness of models created in the 1990s. The large size of the research sample allows for the generalization of the results and their wider application than has been the case in the literature on the subject so far. Keywords: bankruptcy, financial condition, discriminatory models, early warning models. Category of the paper: Research paper.
{"title":"Verification of the effectiveness of discrimination models for forecasting bankruptcy of enterprises","authors":"Rafał Pitera","doi":"10.29119/1641-3466.2023.178.28","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.28","url":null,"abstract":"Purpose: An attempt to evaluate the effectiveness of financial analysis tools used to assess financial health and to forecast bankruptcy. Methodology: The study used 31 of the most popular discriminatory models for bankruptcy prediction. The effectiveness of early warning models has been evaluated on the basis of financial data of economic entities operating on the territory of the Republic of Poland. The sample of the enterprises has comprised a total of 172 entities – both bankrupt and operating in good financial condition, located in 16 provinces. The data period was 2011-2020. The companies have represented various sectors of activity. Data was obtained from the Emis.com website. Findings: Most of the models used have been highly effective in forecasting. However, none of the methods has been 100% effective. It has also been noted that the models estimated on the basis of a sample of enterprises from only one sector, the so-called sector models allocated to the evaluation of a specific industry, have not had a significantly higher percentage of correct diagnoses than universal models. In the last analyzed period, the three most effective methods are the so-called universal models that can be used in the evaluation of companies from various industries. Practical implications: The results of the audit can be used, among others, in the assessment of the going concern of enterprises by business managers, business analysts, investors, and above all, statutory auditors when auditing financial statements. Originality/value: The study provides an answer to the question of which models are characterized by high prognostic effectiveness. In addition, the obtained results allow to resolve the issue of the usefulness of models created in the 1990s. The large size of the research sample allows for the generalization of the results and their wider application than has been the case in the literature on the subject so far. Keywords: bankruptcy, financial condition, discriminatory models, early warning models. Category of the paper: Research paper.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135612511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.178.4
Joanna Bartnicka, Patrycja Kabiesz, Tayyaba Jamil
Purpose: The article presents the results of research related to the development of safety culture (SC) around the world. In particular, attention was focused on the search for trends that set the direction of SC development. Research gaps were identified as the basis for addressing new cognitive challenges, particularly in the area of SC modeling in manufacturing companies, to improve workplace health and worker productivity. Design/methodology/approach: A systematic literature review (SLR) of a total of 22,199 scientific articles on SC culture available in three databases was adopted as the research method: Elsevier Science Direct, Springer Link, and Wiley Online Library, published between 2013 and 2023 based on defined keywords. Originality/value: A new research task has been formulated, the implementation of which would be an important addition to the existing body of work on the formation of safe working conditions based on a human-centered approach. Keywords: safety culture, Systematic Review, safety culture implementation, safety culture model. Category of the paper: Literature review.
{"title":"Safety culture in global research: a systematic literature review","authors":"Joanna Bartnicka, Patrycja Kabiesz, Tayyaba Jamil","doi":"10.29119/1641-3466.2023.178.4","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.4","url":null,"abstract":"Purpose: The article presents the results of research related to the development of safety culture (SC) around the world. In particular, attention was focused on the search for trends that set the direction of SC development. Research gaps were identified as the basis for addressing new cognitive challenges, particularly in the area of SC modeling in manufacturing companies, to improve workplace health and worker productivity. Design/methodology/approach: A systematic literature review (SLR) of a total of 22,199 scientific articles on SC culture available in three databases was adopted as the research method: Elsevier Science Direct, Springer Link, and Wiley Online Library, published between 2013 and 2023 based on defined keywords. Originality/value: A new research task has been formulated, the implementation of which would be an important addition to the existing body of work on the formation of safe working conditions based on a human-centered approach. Keywords: safety culture, Systematic Review, safety culture implementation, safety culture model. Category of the paper: Literature review.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135612514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.178.31
Marzena Strojek-Filus, Melania Bąk, Andrzej Bąk
Purpose: The main purpose of the paper is to assess the perception of environmental reports preparers related to the obligation towards disclosing environmental information from the perspective of the company interests. The auxiliary aim of the article is to propose integrated green reporting in the context of theoretical foundations, in particular the theory of legitimacy, stakeholders and agencies. Design/methodology/approach: Surveys were used to assess the perception of preparers of environmental reports. The empirical data was collected in a non-exhaustive survey. In the statistical analysis of the survey data, contingency tables and association measures for categorical variables were used (examination of correlations between pairs of survey questions) as well as logistic regression models and odds ratios (examination of the impact of explanatory variables on the selected survey questions with dichotomous values). Findings: In the opinion of the respondents, the disclosure of environmental information is useful for stakeholders. They partly agree to extend the mandatory subjective and objective scope of the disclosure of environmental information. However, their opinion depends on some features of the enterprise, capital connections and the type of information shaping the enterprise image. The disclosed environmental information is an important element of influencing the company image, but it is not the most important one. Research limitations/implications: This research is the first, pilot stage of the overall research. In the next stages, the research sample will be enlarged. The second limitation is the focus on Polish enterprises. As part of the research continuation, we intend to cover other countries. Practical implications: Appropriate legal arrangements are needed to adequately enforce the scope and quality of reporting focused on environmental information. The author's definition of green reporting refers to a comprehensive, integrated environmental report combining financial and non-financial information arranged according to the substantively separated areas. Social implications: Our proposed integration of environmental information in one report – green report - that emphasizes the importance of the environmental protection problem, which will increase the transparency and availability of information, and ensure its comprehensiveness for stakeholders, and as a result have a positive impact on environmental awareness in the business operations of enterprises. Originality/value: The research was conducted from the perspective of preparers and managers that disclose environmental information. Our research is the broadening and deepening of knowledge on environmental information reporting in Poland, as well as participation in the discussion on the desired directions of its development. Keywords: green accounting, green reporting, environmental disclosures, non-financial statement, CSR. Category of the paper: research paper.
{"title":"Green reporting in the perception of reports preparers. Evidence from Poland","authors":"Marzena Strojek-Filus, Melania Bąk, Andrzej Bąk","doi":"10.29119/1641-3466.2023.178.31","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.31","url":null,"abstract":"Purpose: The main purpose of the paper is to assess the perception of environmental reports preparers related to the obligation towards disclosing environmental information from the perspective of the company interests. The auxiliary aim of the article is to propose integrated green reporting in the context of theoretical foundations, in particular the theory of legitimacy, stakeholders and agencies. Design/methodology/approach: Surveys were used to assess the perception of preparers of environmental reports. The empirical data was collected in a non-exhaustive survey. In the statistical analysis of the survey data, contingency tables and association measures for categorical variables were used (examination of correlations between pairs of survey questions) as well as logistic regression models and odds ratios (examination of the impact of explanatory variables on the selected survey questions with dichotomous values). Findings: In the opinion of the respondents, the disclosure of environmental information is useful for stakeholders. They partly agree to extend the mandatory subjective and objective scope of the disclosure of environmental information. However, their opinion depends on some features of the enterprise, capital connections and the type of information shaping the enterprise image. The disclosed environmental information is an important element of influencing the company image, but it is not the most important one. Research limitations/implications: This research is the first, pilot stage of the overall research. In the next stages, the research sample will be enlarged. The second limitation is the focus on Polish enterprises. As part of the research continuation, we intend to cover other countries. Practical implications: Appropriate legal arrangements are needed to adequately enforce the scope and quality of reporting focused on environmental information. The author's definition of green reporting refers to a comprehensive, integrated environmental report combining financial and non-financial information arranged according to the substantively separated areas. Social implications: Our proposed integration of environmental information in one report – green report - that emphasizes the importance of the environmental protection problem, which will increase the transparency and availability of information, and ensure its comprehensiveness for stakeholders, and as a result have a positive impact on environmental awareness in the business operations of enterprises. Originality/value: The research was conducted from the perspective of preparers and managers that disclose environmental information. Our research is the broadening and deepening of knowledge on environmental information reporting in Poland, as well as participation in the discussion on the desired directions of its development. Keywords: green accounting, green reporting, environmental disclosures, non-financial statement, CSR. Category of the paper: research paper.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135612730","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.29119/1641-3466.2023.178.38
Daniel Tokarski, Dorota Wolak
Purpose: The aim of the study is to retain young customers shopping online. The subject of the study concerns the area related to management and optimization of management during online logistics and marketing purchases. Design/methodology/approach: E-commerce has been steadily gaining more and more supporters in recent years. The Covid-19 pandemic and the restrictions introduced in stationary trade were of particular importance for online shopping. The role of logistic customer service and the impact of online advertising on purchasing decisions were examined. Survey research is the most popular method of social research, therefore, in order to obtain data necessary to achieve the goal of the work, a research tool was used, which is a survey questionnaire. Findings: A detailed analysis concerned the impact of online advertising on the purchasing decisions of young consumers. It is an inseparable element of using network resources and allows you to reach a very wide audience - Internet users. It is this type of advertising that has the greatest impact on consumers, which is related to the constantly growing number of people using the Internet. Originality/value: The publication covers the subject of impact of logistics and marketing customer service on e-commerce. Combining interdisciplinary research in the areas of management and quality science with economics and finance. Keywords: e-commerce, logistic customer service, internet marketing. Category of the paper: research paper.
{"title":"The impact of logistics and marketing customer service on e-commerce","authors":"Daniel Tokarski, Dorota Wolak","doi":"10.29119/1641-3466.2023.178.38","DOIUrl":"https://doi.org/10.29119/1641-3466.2023.178.38","url":null,"abstract":"Purpose: The aim of the study is to retain young customers shopping online. The subject of the study concerns the area related to management and optimization of management during online logistics and marketing purchases. Design/methodology/approach: E-commerce has been steadily gaining more and more supporters in recent years. The Covid-19 pandemic and the restrictions introduced in stationary trade were of particular importance for online shopping. The role of logistic customer service and the impact of online advertising on purchasing decisions were examined. Survey research is the most popular method of social research, therefore, in order to obtain data necessary to achieve the goal of the work, a research tool was used, which is a survey questionnaire. Findings: A detailed analysis concerned the impact of online advertising on the purchasing decisions of young consumers. It is an inseparable element of using network resources and allows you to reach a very wide audience - Internet users. It is this type of advertising that has the greatest impact on consumers, which is related to the constantly growing number of people using the Internet. Originality/value: The publication covers the subject of impact of logistics and marketing customer service on e-commerce. Combining interdisciplinary research in the areas of management and quality science with economics and finance. Keywords: e-commerce, logistic customer service, internet marketing. Category of the paper: research paper.","PeriodicalId":23940,"journal":{"name":"Zeszyty Naukowe KUL","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135613706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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