Microorganisms as Direct and Indirect Sources of Alternative Fuels

The industrialization and economic growth during the XXth century had been supported by fossil fuels, but it is clear that they are limited and they cannot sustain the growing energy needs. There is urgency in finding renewable and efficient fuels. The solar energy is obviously the solution in long-term but without suitable methods of storage, it is impossible to use it as a primary source of energy. One of the most important form of solar energy capturing is biomass itself, including the cell mass of microorganisms. The potential of microbes in alternative fuels and energy production is still unexploited. There are several possible routes for using a single-celled organisms to harvest energy

Presentation and Assessment of Provisions of Strategic Documents in the Context of Possibilities of Achieving Key Objectives as Well as the Vision and Mission of the Social Insurance Institution

Traditional approach to management based on administration does not guarantee full achievement of its goals, nor is it satisfactory to service recipients. The focus on the widely understood stakeholders of the public domain is of the utmost value within the public sector. Thus, modern approach to management in public administration requires to abandon bureaucracy and improve the quality of services, customer satisfaction, and openness to new technologies. The article focuses on presenting and assessing the essence of changes in the Social Insurance Institution management which are supposed to ensure that the status of a modern public institution will be achieved. The process of transformations was conducive to developing a new model of management which is based on management by objectives, employs process-oriented management, and whose aim is to increase customer satisfaction.Traditional approach to management based on administration does not guarantee full achievement of its goals, nor is it satisfactory to service recipients. The focus on the widely understood stakeholders of the public domain is of the utmost value within the public sector. Thus, modern approach to management in public administration requires to abandon bureaucracy and improve the quality of services, customer satisfaction, and openness to new technologies. The article focuses on presenting and assessing the essence of changes in the Social Insurance Institution management which are supposed to ensure that the status of a modern public institution will be achieved. The process of transformations was conducive to developing a new model of management which is based on management by objectives, employs process-oriented management, and whose aim is to increase customer satisfaction

Organizational Resistance as the Next Phase of Improving and Building Up Competitive Advantage

Theoretical background: The article explores the concept of organizational resistance on the example of Supreme Energy LLC. The growing importance of company’s resistance and adaptability urged the author to examine a case of the medium-sized enterprise.Purpose of the article: The main purpose of the study is to present a set of actions, which have influence on building up company’s resistance to the surrounding turbulences. However, the detailed aim of the paper is to point out those actions, which – according to the respondents – contribute the most to building up the resistance of Supreme Energy LLC (in short, known under the name of SE), one of the fastest growing and developing companies in the sector of renewable energy sources (in short, known under the name of RES) in Poland.Research methods: In order to achieve the goal that was chosen in the study, the author decided to make use of monographic method as well as source materials, which were made available by the subject under research. Additionally, it should be noted that the author applied the original questionnaire form and the scenario of direct interview.Main findings: The results showed the fundamental role of partnership in cooperation and the degree of motivation in building up the resistance of company to change. The research analyzes the resistance of company to the surrounding turbulences by making use of the original sales scripts prepared by SE LLC for internal use

Accounting offices in view of requirements introduced by the Polish Deal

PURPOSE: The objectives of the Polish Deal include a plan for better and more financially supported healthcare system, lower taxes and higher remunerations. The assumption of the government’s development plan is to recover from the crisis generated by COVID-19 pandemics and create better life conditions for all citizens. Accounting offices have been especially interested and obliged to thorough analysis of dynamic taxes modifications. This publication aims at presenting challenges encountered by these entities due to numerous amendment of tax regulations. The specific objective is the analysis of chosen tax modifications presented to citizens and in many cases dealt with by accounting offices.DESIGN/METHODOLOGY/APPROACH: Critical analysis of literature and legal acts, case studies, logical reasoning.FINDINGS: In the opinion of many owners of accounting offices, but not only, the regulations should enter into force with a sufficiently long vacatio legis, giving the opportunity to acquire knowledge, test and implement software, and communicate with taxpayers or employees. Too high dynamics of tax changes introduced in a short period of time contributes significantly to the decrease in the quality of services provided and an increase in risk for accounting and bookkeeping offices.PRACTICAL IMPLICATIONS: The presentation of changes in the Polish Governance in the area of personal income tax is a valuable overview and source of information for a wide range of practitioners.ORIGINALITY/VALUE: In addition to the presentation of the introduced changes, the article presents specific examples of calculations based on the latest provisions of the Polish Order of July 2022.peer-reviewe

Bulky Vehicles Recycling. Part 2 - Recycling of Selected Vehicle Components

Recycling of end-of-life passenger vehicles is a well-known topic, and there are many literary reports in this regard. However, little information is available on the recycling of bulky vehicles, which determines the authors’ intention to present this issue. The article describes the recycling methods for selected components (tires, windows, catalytic converters, polymer and metal materials, operating fluids), with an indication of the differences between heavy goods vehicles and passenger cars. Examples of large corporations producing vehicles, whose activities facilitate the recycling and segregation of materials used in bulky vehicles, are presented. These corporations meet the changes taking place, and implement the principles of the circular economy, in the field of recycling large-size vehicles. It has been shown that there are still many challenges in the field of vehicle recycling, in particular, with regard to composite materials, and for some recycling technologies, there is still a lack of adequate infrastructure in Poland

Emisja zanieczyszczeń przy zasilaniu silnika ZS olejem napędowym z domieszką bioetanolu

Bioethanol is an oxygen compound added to gasoline. Research into the possibility of applying it to diesel oil is conducted. It is assumed that such fuel could help reduce the emission of gaseous and particulate matter in comparison with conventional fuels. This paper presents the results of the authors’ chassis dynamometer test for biofuel containing 15% bioethanol. Emissions of carbon monoxide (CO), nitrogen oxides (NOx), hydrocarbons (THC), and particulate matters (PM) were related to diesel oil emissions

Bulky Vehicles Recycling. Part 1 - Conditions for Recycling

Recycling of end-of-life passenger vehicles is a well-known topic, and there are many literary reports in this regard. However, little information is available on the recycling of bulky vehicles, which determines the authors’ intention to present this issue. This article describes the loopholes that have prevented end-of-life vehicles from currently being recycled.  The forms of recycling of these types of vehicles has been shown, and they are analogous to those for passenger cars. Also being presented are the causes of design changes in passenger cars and trucks, with the reasons for these changes being slightly different in bulky vehicles, than in passenger cars, and the article will discuss how these changes translate into recycling. Examples of actions taken by large vehicle manufacturers to meet the changes taking place in the economy, and implement the principles of the circular economy, in the field of recycling large-size vehicles, are also outlined