Żaneta Kielanowicz, Joanna Piłacik, Tomasz Wnuk-Pel
Purpose of the study: In this study, the authors analyzed of the use of capital budgeting methods (CBM) by Polish companies listed on the Warsaw Stock Exchange (WSE). The study's main objective was to investigate the practice of capital budgeting in companies operating in Poland and listed on the WSE, especially to analyze the dispersion of capital budgeting methods and the factors influencing their selection. Methodology: For achieve the research objectives, a survey method was chosen. The authors received 34 correctly completed questionnaires (from 252, the return rate was 13.5. Descriptive statistics and multiple regression analysis with the use of Statistica were used in the study. Main Findings: The survey indicated that CBMs are relatively frequently applied in particular; IRR was used (often or always) by 64.7 per cent of companies and NPV by 60.6 per cent of companies. The analysis of company characteristics shows that the use of CBM is influenced by the origin of equity, managerial ownership, employment, and foreign sales (all independent variables are statistically significant). Applications of the study: The authors believe that the study's results will be of interest to researchers in other countries and will fill a gap in the management accounting literature. The study's results may also be useful from a practical point of view. Novelty/Originality of the study: The survey shows a large sample of companies, what CBMs are used by Polish companies and how often they are used. A broader set of explanatory variables was also used, which allows for a comprehensive description of campaign practices and makes it possible to analyze whether and which companies' practices are consistent with previous studies.
{"title":"Capital budgeting methods - The practices of Polish companies listed on the Warsaw Stock Exchange","authors":"Żaneta Kielanowicz, Joanna Piłacik, Tomasz Wnuk-Pel","doi":"10.18510/hssr.2022.1066","DOIUrl":"https://doi.org/10.18510/hssr.2022.1066","url":null,"abstract":"Purpose of the study: In this study, the authors analyzed of the use of capital budgeting methods (CBM) by Polish companies listed on the Warsaw Stock Exchange (WSE). The study's main objective was to investigate the practice of capital budgeting in companies operating in Poland and listed on the WSE, especially to analyze the dispersion of capital budgeting methods and the factors influencing their selection. Methodology: For achieve the research objectives, a survey method was chosen. The authors received 34 correctly completed questionnaires (from 252, the return rate was 13.5. Descriptive statistics and multiple regression analysis with the use of Statistica were used in the study. Main Findings: The survey indicated that CBMs are relatively frequently applied in particular; IRR was used (often or always) by 64.7 per cent of companies and NPV by 60.6 per cent of companies. The analysis of company characteristics shows that the use of CBM is influenced by the origin of equity, managerial ownership, employment, and foreign sales (all independent variables are statistically significant). Applications of the study: The authors believe that the study's results will be of interest to researchers in other countries and will fill a gap in the management accounting literature. The study's results may also be useful from a practical point of view. Novelty/Originality of the study: The survey shows a large sample of companies, what CBMs are used by Polish companies and how often they are used. A broader set of explanatory variables was also used, which allows for a comprehensive description of campaign practices and makes it possible to analyze whether and which companies' practices are consistent with previous studies.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127143016","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}
Purpose of the study: The aim of the paper was to assess the financial efficiency of Krakow's municipal companies operating in the water supply and sewage, heating, purification and public transport. The analysis was intended to draw conclusions on the profitability, efficiency and financial liquidity of selected municipal enterprises. The assessment was made on the basis of their capital and property structure and indicator analysis. Methodology: To assess the surveyed Companies, four groups of financial indicators were used: liquidity, debt, turnover and profitability. The analysis covered the years 2017-2021 and was of a comparative nature. The results were compared with generally accepted standards, over time and between the Companies. Main findings: The surveyed companies are characterized by the predominance of fixed assets over current assets, which results from the peculiarity of the municipal sector. The level of immobilization of assets in fixed assets ranges from 80 to 93%. Current assets are mostly short-term dues resulting from the supply of products and services and short-term investments securing the financial liquidity of the Companies. The level of indebtedness of the surveyed Companies is within the accepted standards; the highest share of foreign capital in liabilities occurs in the Transport Company – 71%. The surveyed companies are characterized by a relatively constant, rather low productivity of assets, as well as a similar, relatively constant rotation of dues and inventories. Despite the differences in the size of their assets and the generated revenues and profits, Krakow's municipal companies are profitable and mostly have no problems with excessive debt or financial liquidity. Applications of the study: The analysis contained in the paper may be useful for financial managers in municipal companies and for local authorities. Originality/Novelty of the study: The peculiarity of the functioning of municipal companies means that the analysis of their effectiveness is not simple and unambiguous. Due to the goal set for municipal entities – satisfying the needs of residents, assessing their profitability or productivity of fixed assets must be careful. The paper analyzes the current data of four municipal Companies, the results of the analysis may inspire a deeper analysis that would cover a larger group of enterprises and subsequent years of operation.
{"title":"Indicator analysis in the assessment of financial condition selected municipal companies in Krakow","authors":"M. Stachowicz","doi":"10.18510/hssr.2022.1065","DOIUrl":"https://doi.org/10.18510/hssr.2022.1065","url":null,"abstract":"Purpose of the study: The aim of the paper was to assess the financial efficiency of Krakow's municipal companies operating in the water supply and sewage, heating, purification and public transport. The analysis was intended to draw conclusions on the profitability, efficiency and financial liquidity of selected municipal enterprises. The assessment was made on the basis of their capital and property structure and indicator analysis. \u0000Methodology: To assess the surveyed Companies, four groups of financial indicators were used: liquidity, debt, turnover and profitability. The analysis covered the years 2017-2021 and was of a comparative nature. The results were compared with generally accepted standards, over time and between the Companies. \u0000Main findings: The surveyed companies are characterized by the predominance of fixed assets over current assets, which results from the peculiarity of the municipal sector. The level of immobilization of assets in fixed assets ranges from 80 to 93%. Current assets are mostly short-term dues resulting from the supply of products and services and short-term investments securing the financial liquidity of the Companies. The level of indebtedness of the surveyed Companies is within the accepted standards; the highest share of foreign capital in liabilities occurs in the Transport Company – 71%. The surveyed companies are characterized by a relatively constant, rather low productivity of assets, as well as a similar, relatively constant rotation of dues and inventories. Despite the differences in the size of their assets and the generated revenues and profits, Krakow's municipal companies are profitable and mostly have no problems with excessive debt or financial liquidity. \u0000Applications of the study: The analysis contained in the paper may be useful for financial managers in municipal companies and for local authorities. \u0000Originality/Novelty of the study: The peculiarity of the functioning of municipal companies means that the analysis of their effectiveness is not simple and unambiguous. Due to the goal set for municipal entities – satisfying the needs of residents, assessing their profitability or productivity of fixed assets must be careful. The paper analyzes the current data of four municipal Companies, the results of the analysis may inspire a deeper analysis that would cover a larger group of enterprises and subsequent years of operation.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129486344","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}
Purpose of the study: The aim of the paper is to capture the proportion these benefits make in total costs of the company Categories of employee benefits included in accounts of companies listed on the Warsaw Stock Exchange in the sector of biotechnology is the subject of this paper. Methodology: Systematic literature review and critical analysis of accounts were used for the purpose of this article. Main findings: The analysis demonstrated that employee benefits play a significant part in the operations of companies within biotechnological sector in Poland. Use of relatively high benefits not only offers operational stability, future growth, better staff retention, lower stoppage through loss of personnel, but also better employee engagement and personal development. Applications of the study: The article highlights the importance of employee benefits within the biotechnological sector, which is characterised by deferred income from productionisation of research and its results. This results in better understanding of biotechnological companies’ operational model and its specificity. The results can be applied within other capital investment heavy sectors such as gaming or IT, which also generate high costs and expenditure due to its nature. Originality/Novelty of the study: The analysis of employee benefits presented in consolidated financial accounts has been identified as a very interesting research gap due to its complexity. Research studies of this subject in Poland are limited despite the importance of benefits to all employees. They are equally important to the enterprises wishing to deliver their objectives and strategies. The article calls for further research, analysis, findings and their implementation in various sectors as well as deeper studies of the subject.
{"title":"Salaries in the financial statements of companies from the biotechnology sector in Poland in 2019-2021","authors":"Joanna Szwajcar","doi":"10.18510/hssr.2022.1064","DOIUrl":"https://doi.org/10.18510/hssr.2022.1064","url":null,"abstract":"Purpose of the study: The aim of the paper is to capture the proportion these benefits make in total costs of the company Categories of employee benefits included in accounts of companies listed on the Warsaw Stock Exchange in the sector of biotechnology is the subject of this paper. \u0000Methodology: Systematic literature review and critical analysis of accounts were used for the purpose of this article. \u0000Main findings: The analysis demonstrated that employee benefits play a significant part in the operations of companies within biotechnological sector in Poland. Use of relatively high benefits not only offers operational stability, future growth, better staff retention, lower stoppage through loss of personnel, but also better employee engagement and personal development. \u0000Applications of the study: The article highlights the importance of employee benefits within the biotechnological sector, which is characterised by deferred income from productionisation of research and its results. This results in better understanding of biotechnological companies’ operational model and its specificity. The results can be applied within other capital investment heavy sectors such as gaming or IT, which also generate high costs and expenditure due to its nature. \u0000Originality/Novelty of the study: The analysis of employee benefits presented in consolidated financial accounts has been identified as a very interesting research gap due to its complexity. Research studies of this subject in Poland are limited despite the importance of benefits to all employees. They are equally important to the enterprises wishing to deliver their objectives and strategies. The article calls for further research, analysis, findings and their implementation in various sectors as well as deeper studies of the subject.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127555475","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}
Purpose of the study: The main purpose of the article is to present the functional and spatial factors that significantly affect the shaping of safe spaces in the city. Methodology: The article was prepared using a literature review on urban public space context as one of the most important aspects of the city. “Desk research” is the method that was used to analyse. Main findings: Safe spaces in the city focus on safety determinants such as space and function. Space means a selected place where residents do not feel comfortable after dark. The function, on the other hand, indicates the specific socio-economic conditions of the inhabitants. Application of the study: This article refers to social life: officials, entrepreneurs, non-governmental organizations, activists, and in particular, the inhabitants of the city. The content contained in the article may be useful to the inhabitants of the city. Originality/Novelty of the study: The city is a “space” that can be perceived through the prism of various criteria. The article may inspire further research and investigations in the field of the security of urban spaces.
{"title":"The safety of inhabitants and the urban space design – Good practices","authors":"Kamila Kiełek","doi":"10.18510/hssr.2022.1062","DOIUrl":"https://doi.org/10.18510/hssr.2022.1062","url":null,"abstract":"Purpose of the study: The main purpose of the article is to present the functional and spatial factors that significantly affect the shaping of safe spaces in the city. \u0000Methodology: The article was prepared using a literature review on urban public space context as one of the most important aspects of the city. “Desk research” is the method that was used to analyse. \u0000Main findings: Safe spaces in the city focus on safety determinants such as space and function. Space means a selected place where residents do not feel comfortable after dark. The function, on the other hand, indicates the specific socio-economic conditions of the inhabitants. \u0000Application of the study: This article refers to social life: officials, entrepreneurs, non-governmental organizations, activists, and in particular, the inhabitants of the city. The content contained in the article may be useful to the inhabitants of the city. \u0000Originality/Novelty of the study: The city is a “space” that can be perceived through the prism of various criteria. The article may inspire further research and investigations in the field of the security of urban spaces.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131637016","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}
Purpose of the study: This article presents the main determinants of security and safety in the public space of the city. The main objective is to examine the importance of security in the public area of the city and to discuss how it can be achieved. Methodology: In the article was used a literature review mainly on the urban public area as one of the most critical aspects of the city. "Desk research" is the method that was used to analyze. Main findings: From the considerations, the urban public space can be a place of excellent security or an area of crime and fear. Key factors affecting safety in urban public regions are visibility and design. Application of the study: This rticle refers to the behavior of citizens in urban spaces. As more and more hackers attack both companies and individuals, everyone needs to take the necessary precautions. The use of aids such as cameras and lighting can help to warn residents of possible hazards. Article's content may be helpful for residents to work together to create a safer environment. Originality/Novelty of the study: Safety and security must never be compromised in public places in the city. Aspects of public space are an essential part of life and must be secure for safety and well-being. The reasons for applying precautions in urban areas in this article suggest that security should not be neglected, as it can lead to large-scale accidents and tragedies in the absence of adequate safety measures. This article may stimulate further research and study in the field of public security and contribute to other interesting scientific contributions on the subject.
{"title":"The importance of safety and security in urban space","authors":"Kamila Kiełek","doi":"10.18510/hssr.2022.1063","DOIUrl":"https://doi.org/10.18510/hssr.2022.1063","url":null,"abstract":"Purpose of the study: This article presents the main determinants of security and safety in the public space of the city. The main objective is to examine the importance of security in the public area of the city and to discuss how it can be achieved. \u0000Methodology: In the article was used a literature review mainly on the urban public area as one of the most critical aspects of the city. \"Desk research\" is the method that was used to analyze. \u0000Main findings: From the considerations, the urban public space can be a place of excellent security or an area of crime and fear. Key factors affecting safety in urban public regions are visibility and design. \u0000Application of the study: This rticle refers to the behavior of citizens in urban spaces. As more and more hackers attack both companies and individuals, everyone needs to take the necessary precautions. The use of aids such as cameras and lighting can help to warn residents of possible hazards. Article's content may be helpful for residents to work together to create a safer environment. \u0000Originality/Novelty of the study: Safety and security must never be compromised in public places in the city. Aspects of public space are an essential part of life and must be secure for safety and well-being. The reasons for applying precautions in urban areas in this article suggest that security should not be neglected, as it can lead to large-scale accidents and tragedies in the absence of adequate safety measures. This article may stimulate further research and study in the field of public security and contribute to other interesting scientific contributions on the subject.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"41 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128482702","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}
Purpose of the study: The article aims to introduce the issues related to the safe integration of manned and unmanned aviation. Methodology: The paper was prepared using the critical literature review method, mainly in the field of safety aviation. The article uses empirical and theoretical approaches based on available source materials. Main findings: In line with global trends, Poland has achieved tremendous growth in the drone market in recent years. The pandemic situation has only accelerated the use of new technologies. The number of professional drone pilots with appropriate licenses is over 25,000 in Poland. Thus, it is necessary to implement solutions for the stable, sustainable and safe development of the BSP market and its applications in various parts of the country. Application of the study: The conclusions are the basis for consideration of the possibilities and conditions for the large-scale introduction of services using unmanned systems into everyday life. The article may inspire further research and inquiry into the new air transport industry and contribute to other interesting scientific studies. Original/Novelty of the study: Autonomous drones are a young aerospace discipline, with little scientific output in Poland yet. The safety of BSP use is just beginning to gain importance in the decision-making process, especially in the commercial market. The examples of threats presented in the article, as well as opportunities for the development of new technologies, show the direction of action and the needs of the aviation market.
{"title":"Opportunities and Threats to Services using Unmanned Aerial Systems","authors":"Małgorzata Żmigrodzka","doi":"10.18510/hssr.2022.1053","DOIUrl":"https://doi.org/10.18510/hssr.2022.1053","url":null,"abstract":"Purpose of the study: The article aims to introduce the issues related to the safe integration of manned and unmanned aviation. \u0000Methodology: The paper was prepared using the critical literature review method, mainly in the field of safety aviation. The article uses empirical and theoretical approaches based on available source materials. \u0000Main findings: In line with global trends, Poland has achieved tremendous growth in the drone market in recent years. The pandemic situation has only accelerated the use of new technologies. The number of professional drone pilots with appropriate licenses is over 25,000 in Poland. Thus, it is necessary to implement solutions for the stable, sustainable and safe development of the BSP market and its applications in various parts of the country. \u0000Application of the study: The conclusions are the basis for consideration of the possibilities and conditions for the large-scale introduction of services using unmanned systems into everyday life. The article may inspire further research and inquiry into the new air transport industry and contribute to other interesting scientific studies. \u0000Original/Novelty of the study: Autonomous drones are a young aerospace discipline, with little scientific output in Poland yet. The safety of BSP use is just beginning to gain importance in the decision-making process, especially in the commercial market. The examples of threats presented in the article, as well as opportunities for the development of new technologies, show the direction of action and the needs of the aviation market.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121913269","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}
Purpose of the study: The purpose of this paper is to present sentenced mothers in conditions of penitentiary isolation, according to the polish penal law. Women endure imprisonment much worse than men and have more difficulties adjusting to prison's isolation. Especially those who have children - they are concerned about the future and fate of their children. Polish provisions provide that children can stay in jail before turning 3 in the special "House of the Mother and Child" and let women to take constant and direct child care. Methodology: This paper combines two methods: a comparison of legal documents and legal writers' thoughts and author observation of this phenomenon. Main findings of the study: Putting children in the House of the Mother and Child in prisons is very controversial. It is hard to say if it is the best option to let the children stay with their mothers in prison. On the one hand it has a positive effect on both the development of the child as well as the social rehabilitation of the mother. The mother also learns to fulfill her parental responsibilities. On the other hand, the opponents of the incarceration of mothers with children claim that a child brought up behind bars will have a permanent memory of this experience. Application of the study: The presented research relates to various scientific fields, e.g. criminal law, executive penal law and sociology. Originality/Novelty of the study: This study shows that it is important to reconsider, what matters to the futures of babies and to start a new conversation about situation of mothers in prison. There is still a need to collect and analyse the information by both legal practice and legal theory, because it can lead to new solutions in dealing with this group of convicts.
{"title":"Motherhood in Prison Threats and Opportunities of mothering while incarcerated","authors":"Aleksandra Polak-Kruszyk","doi":"10.18510/hssr.2022.1052","DOIUrl":"https://doi.org/10.18510/hssr.2022.1052","url":null,"abstract":"Purpose of the study: The purpose of this paper is to present sentenced mothers in conditions of penitentiary isolation, according to the polish penal law. Women endure imprisonment much worse than men and have more difficulties adjusting to prison's isolation. Especially those who have children - they are concerned about the future and fate of their children. Polish provisions provide that children can stay in jail before turning 3 in the special \"House of the Mother and Child\" and let women to take constant and direct child care. \u0000Methodology: This paper combines two methods: a comparison of legal documents and legal writers' thoughts and author observation of this phenomenon. \u0000Main findings of the study: Putting children in the House of the Mother and Child in prisons is very controversial. It is hard to say if it is the best option to let the children stay with their mothers in prison. On the one hand it has a positive effect on both the development of the child as well as the social rehabilitation of the mother. The mother also learns to fulfill her parental responsibilities. On the other hand, the opponents of the incarceration of mothers with children claim that a child brought up behind bars will have a permanent memory of this experience. \u0000Application of the study: The presented research relates to various scientific fields, e.g. criminal law, executive penal law and sociology. \u0000Originality/Novelty of the study: This study shows that it is important to reconsider, what matters to the futures of babies and to start a new conversation about situation of mothers in prison. There is still a need to collect and analyse the information by both legal practice and legal theory, because it can lead to new solutions in dealing with this group of convicts. ","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129213164","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}
Purpose of the study: The subject of consideration is the actual actions of clothing brands in pro-environmental areas. The main purpose of the article is to describe the sustainability and pro-environmental behavior of companies selling private label clothing. Methodology: This article was prepared with the use of analyses of LPP S.A. reports, rankings of environmentally conscious brands and other articles. Findings of the study: Sustainable development is influencing the increased use of organic products. By adopting pro-environmental solutions, brands are gaining the support of an increasingly environmentally conscious society, which is pushing companies to use eco-friendly solutions in production, transport and low-impact cultivation. Unfortunately, companies often use the growing trend of sustainability to maximize profits, which leads to creating a phenomenon such as greenwashing. Application of the study: This article presents the behavior of LPP S.A. in the areas of ecological, sustainable development. Using an analysis of the company’s reports and rankings, it can be seen that companies are paying more and more attention to pro-ecological behavior. Originality/Novelty of the study: The concept of sustainability is overlooked in terms of clothing brands that have high environmental impact.
{"title":"Sustainable development of clothing brands based on LPP S.A. Analysis","authors":"Julia Gradowska, N. Wołosowicz","doi":"10.18510/hssr.2022.1051","DOIUrl":"https://doi.org/10.18510/hssr.2022.1051","url":null,"abstract":"Purpose of the study: The subject of consideration is the actual actions of clothing brands in pro-environmental areas. The main purpose of the article is to describe the sustainability and pro-environmental behavior of companies selling private label clothing. \u0000Methodology: This article was prepared with the use of analyses of LPP S.A. reports, rankings of environmentally conscious brands and other articles. \u0000Findings of the study: Sustainable development is influencing the increased use of organic products. By adopting pro-environmental solutions, brands are gaining the support of an increasingly environmentally conscious society, which is pushing companies to use eco-friendly solutions in production, transport and low-impact cultivation. Unfortunately, companies often use the growing trend of sustainability to maximize profits, which leads to creating a phenomenon such as greenwashing. \u0000Application of the study: This article presents the behavior of LPP S.A. in the areas of ecological, sustainable development. Using an analysis of the company’s reports and rankings, it can be seen that companies are paying more and more attention to pro-ecological behavior. \u0000Originality/Novelty of the study: The concept of sustainability is overlooked in terms of clothing brands that have high environmental impact.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131209913","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}
Purpose of the study: This publication aims to examine, through critical analysis, the literature, the dynamics, the historical outline, the development and role of the secret services, which were an important element in the context of political changes in Poland and the world. Methodology: The paper was prepared with the use of the critical literature review method mainly in the field of secret services in the context of political changes in Poland. Main findings: The purpose of the service in Poland is to ensure a sense of security, protect the interests of the state, and protect the interests of the state. Therefore, the institutions monitor and facilitate the removal of threats, work, art, title, and a given territory. Suitable for suitable services. Application of the study: The presented scientific research relates to the legal sciences relating to the field of research in the field of national security, and defence. Originality/Novelty of the study: The research attempted to indicate a description and a special distinction between services, their functions and the place of services in the social and political reality, the purpose of which is to ensure broadly understood national security.
{"title":"Dynamics and development of secret services in the context of political changes in Poland","authors":"Tomasz Wojsz","doi":"10.18510/hssr.2022.1043","DOIUrl":"https://doi.org/10.18510/hssr.2022.1043","url":null,"abstract":"Purpose of the study: This publication aims to examine, through critical analysis, the literature, the dynamics, the historical outline, the development and role of the secret services, which were an important element in the context of political changes in Poland and the world. \u0000Methodology: The paper was prepared with the use of the critical literature review method mainly in the field of secret services in the context of political changes in Poland. \u0000Main findings: The purpose of the service in Poland is to ensure a sense of security, protect the interests of the state, and protect the interests of the state. Therefore, the institutions monitor and facilitate the removal of threats, work, art, title, and a given territory. Suitable for suitable services. \u0000Application of the study: The presented scientific research relates to the legal sciences relating to the field of research in the field of national security, and defence. \u0000Originality/Novelty of the study: The research attempted to indicate a description and a special distinction between services, their functions and the place of services in the social and political reality, the purpose of which is to ensure broadly understood national security.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132994032","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}
Purpose of the study: This scientific publication aims to analyse military strategy in the context of political and social conditions as a reaction to the events of 11 September 2001. Methodology: Based on the resources of the Internet and a critical analysis of the literature on the subject, a detailed analysis, dynamics and development of the military strategy of the US and EU services was made against the background of historical events, in the context of peacekeeping missions. Taking into account the effectiveness of the implemented peacekeeping missions concerning the security of EU countries. Main findings: Cooperation between the US and EU countries affects the sense of security, with appropriate diplomacy, shaping a positive image of the state, concluding international agreements, implementing the assumptions of cooperation, and supporting countries on many levels, including the military. Application of the study: The presented research relates to the legal sciences with a specific reference to the research field in the field of national security and defence. Original/Novelty of the study: The research analyzed the effectiveness of the activities carried out and its impact on the population of a given country as part of peacekeeping missions. However, as a result of a critical analysis of the scientific literature, certain conclusions were systematized in relation to the strategies that influenced the shaping of the present reality within the European Union countries.
{"title":"The impact of US peacekeeping activities on the security of European Union Countries","authors":"Tomasz Wojsz","doi":"10.18510/hssr.2022.1044","DOIUrl":"https://doi.org/10.18510/hssr.2022.1044","url":null,"abstract":"Purpose of the study: This scientific publication aims to analyse military strategy in the context of political and social conditions as a reaction to the events of 11 September 2001. \u0000Methodology: Based on the resources of the Internet and a critical analysis of the literature on the subject, a detailed analysis, dynamics and development of the military strategy of the US and EU services was made against the background of historical events, in the context of peacekeeping missions. Taking into account the effectiveness of the implemented peacekeeping missions concerning the security of EU countries. \u0000Main findings: Cooperation between the US and EU countries affects the sense of security, with appropriate diplomacy, shaping a positive image of the state, concluding international agreements, implementing the assumptions of cooperation, and supporting countries on many levels, including the military. \u0000Application of the study: The presented research relates to the legal sciences with a specific reference to the research field in the field of national security and defence. \u0000Original/Novelty of the study: The research analyzed the effectiveness of the activities carried out and its impact on the population of a given country as part of peacekeeping missions. However, as a result of a critical analysis of the scientific literature, certain conclusions were systematized in relation to the strategies that influenced the shaping of the present reality within the European Union countries.","PeriodicalId":415004,"journal":{"name":"Humanities & Social Sciences Reviews","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115210772","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：