Knowledge in economic terms: significance of information in a modern company

Motivation: Knowledge is a collection of reliable information on the reality with the ability to use it. Information on the other hand is a set of communication messages, including beliefs of individuals, their views and ideas, scientific laws and theories as well as art and subjective opinions. Information has always constituted a material and form of experiencing humanity. It is necessary for making decisions.Aim: The purpose of the article is to: (1) define key terms included in the study, (2) present the role of information in a modern company on the example of municipal management entities in correlation with information needs of stakeholders from this sector.Results: Defining the stakeholders of municipal management entities and information policy of these entities as well as indicating key tools of this policy. Presenting the findings of the research on information needs of municipal sector stakeholders in the light of making decisions by society

The problem of risk in the economy of sustainable development on the example of the State Forests

Motivation: Economics of sustainable development aims to ensure standards of environmental, economic and social quality of life and freedom of all people living on Earth. Objectives in all three dimensions should be implemented taking into account their strong interdependence. Targets of sustainable development are implemented, among other things, by the State Forests, i.e. carrying on forest management according to the principles of universal forest protection, durability, their maintenance, continuity and sustainable use of all the functions of forests and expansion of forest resources. Forest management should be carried out while minimizing the economic risk that accompanies each economic activity.Aim: The aim of the study is to identify the risk associated with business operation of State Forests.Results: The study will also present the risk management process in the State Forests and the characteristics of its individual stages. Identified objective was achieved using a critical analysis of national and international studies, descriptive method and analysis of phenomena and synthesis of results and interviews with foresters. The layout and content of the study was subordinated to the realization of goals. Due to the limited article volume, only certain aspects of State Forests were presented, as an area of risk in the economy of sustainable development

The financial results of Polish State Forests and profit distribution – in the opinions of stakeholders

Purpose: The main aim of the study is to present and evaluate the essence, the principles of determining (measuring), and the means of presenting the result of Polish State Forests (LP) in financial reporting, as well as the presentation of the initial distribution of profit.Methodology/approach: The considerations in the study are contrasted with selected authors from the source literature. The methods of critical analysis and synthesis, inference, and a case study were used. The data for the analyses were collected from the financial and economic reports of LP for 2011–2021 and from the accounts obtained by filing a motion in LP to reuse public sector information.Findings: LP’s revenue has been decreasing since 2018. Approximately 55–56% of LP’s overall spending is related to the costs of the core activity, which is related to the sale of lumber. Since 2018, the share of this spending has diminished. The costs of general management primarily associated with maintaining the Forest Service amount to around 41–42% LP’s total spendings. These costs are structured at diverse levels within the study period. The increase in the percentage contribution of the abovementioned spendings in LP’s total costs has been noted since 2018. From 2011 to 2021, LP made a profit from business activities and it is used to support LP’s assets, provide extra rewards for employees, contribute to the company’s social benefits fund, and for socially useful purposes.Research limitations: There is a lack of comprehensive data on the general distribution of profits from LP and individual forest districts. Additionally, there was a lack of access to data from the respective forest districts. LP did not provide detailed information.Originality/value: The paper fills the gap on information about acquired revenue and incurred costs of managing a sustainable forest economy, including an attempt to delineate a description of the distribution of LP’s profit. The profit-sharing matrix and index are versatile tools that can be used for profit-sharing planning in LP

Realizacja zasady dyspozycyjności w zakresie dopuszczalności środków zaskarżenia czynności komornika w postępowaniu egzekucyjnym

This article presents the issue of requirements for lodging an appeal against bailiff’s acts in the enforcement proceedings and their influence on the principle of availability. First of all, the author indicates the restrictions of this principle as to lodging the appeal. Moreover, the author analyses this problem and makes an assessment whether these restrictions influence positively the course of the enforcement proceedings.W artykule przedstawiono problematykę warunków wnoszenia środków zaskarżenia czynności komornika w postępowaniu egzekucyjnym i ich wpływ na funkcjonującą w tym postępowaniu zasadę dyspozycyjności. Autorka omawia przede wszystkim ograniczenia zasady dyspozycyjności w zakresie wnoszenia środków zaskarżenia oraz dokonuje pogłębionej analizy tej problematyki, oceniając, czy ograniczenia te mają pozytywny wpływ na przebieg postępowania egzekucyjnego

Ryzyko w jednostkach samorządu terytorialnego jako element kontroli zarządczej

The phenomenon of uncertainty and risk accompanies all the actions and processes undertaken by mankind since the beginning of civilization. Risk issues are the subject of detailed research. In the local government sub-sector, the problem of risk is particularly visible in terms of the availability of public funds and the efficiency and effectiveness of public tasks. Risk is part of management control in the public sector. The purpose of the article is to classify risks, define risk management procedures and policies in the subsystem. Literature of the subject and legal acts were used to complete the research task

Logistics costs and balanced scorecard in business management

Tasks performed in the logistic system require a cost. Strict cost association to logis­tics systems allows them to be distinguished from the overall costs of the company. Logi­stics costs reflect the consumption of resources owned by the enterprise due to the plan­ning, implementation and control associated with the movement of goods. The costs must be managed, accounted and controlled.The purpose of this paper is to show the possibility of using the logistics costing for managing the enterprise and reducing costs and to providing some tools that can be used in this area

Accounting of municipal sector entities in Polish scientific articles

PURPOSE: The thesis of the study states that, "the issues of accounting of municipal sector entities are not often described in Polish scientific articles". The aim of the article is to present the areas of research in the field of budget accounting and enterprise accounting of entities that provide municipal services.DESIGN/METHODOLOGY/APPROACH: To achieve the goal formulated in this way, literature analysis, analysis of published scientific works and logical inference were adopted as research methods. The research was based on the articles presented in BazEkon, which were published in the years 2016 - 2020.FINDINGS: Municipal sector entities meet the needs of the society in the provision of goods and services, such as: water, heating, municipal waste disposal, public transport, sewage disposal, electricity, heat and gas supplies. They measure, evaluate, record and control their activities. These activities are reflected in the accounting system of these entities. Municipal sector accounting is an important and topical issue.PRACTICAL IMPLICATIONS: The literature review and own research contributed to the presentation of new areas of research worth scientific deliberations and analysis in the area of municipal sector accounting.ORIGINALITY/VALUE: According to the authors, this issue is extremely important due to the involvement of the municipal sector in the implementation of sustainable development goals, the provision of goods and services with respect for the natural environment and the implementation of tasks in accordance with the expectations of the local society.The project is financed within the framework of the program of the Minister of Science and Higher Education under the name „Regional Excellence Initiative” in the years 2019 – 2022; project number 001/RID/2018/19; the amount of financing PLN 10,684,000.00.peer-reviewe

The problem of risk in the economy of sustainable development on the example of the State Forests

Motivation: Economics of sustainable development aims to ensure standards of environmental, economic and social quality of life and freedom of all people living on Earth. Objectives in all three dimensions should be implemented taking into account their strong interdependence. Targets of sustainable development are implemented, among other things, by the State Forests, i.e. carrying on forest management according to the principles of universal forest protection, durability, their maintenance, continuity and sustainable use of all the functions of forests and expansion of forest resources. Forest management should be carried out while minimizing the economic risk that accompanies each economic activity.Aim: The aim of the study is to identify the risk associated with business operation of State Forests.Results: The study will also present the risk management process in the State Forests and the characteristics of its individual stages. Identified objective was achieved using a critical analysis of national and international studies, descriptive method and analysis of phenomena and synthesis of results and interviews with foresters. The layout and content of the study was subordinated to the realization of goals. Due to the limited article volume, only certain aspects of State Forests were presented, as an area of risk in the economy of sustainable development.</p

Leonurus cardiaca L. herb - a derived extract and an ursolic acid as the factors affecting the adhesion capacity of Staphylococcus aureus in the context of infective endocarditis

The objective was an assessment of the impact of Leonurus cardiaca L. extract (LCE) and ursolic acid (UA) on the adhesive properties of Staphylococus aureus NCTC 8325 strain, expressing virulence factors important in the pathogenesis of infective endocarditis. The adhesion and biofilm formation of bacteria cultured in the presence of subinhibitory concentrations of LCE or UA on the abiotic surface or covered with fibrinogen, fibronectin or collagen, were evaluated. Inhibitory effects of LCE and UA on staphylococcal adherence to both types of surface were demonstrated. This, in the case of UA, resulted in a significant reduction of biofilm formation

Kreowanie wizerunku pracodawcy z wyboru (employer of choice) przez Leroy Merlin

Prezentowana publikacja „Wybrane problemy zarządzania i finansów - studia przypadków” zawiera 14 studiów przypadku (case study) z zarządzania i finansów. Studium przypadku jest to opis badanego obiektu (zjawiska, procesów) w określonych warunkach, miejscu i czasie. Współcześnie jedną z głównych metod wykorzystywanych w naukach o zarządzaniu jest właśnie metoda case study, a w USA i Wielkiej Brytanii jest to metoda wręcz dominująca. Polega ona na analizowaniu i omawianiu prawdziwych (lub prawdopodobnych) sytuacji, uczy podejmowania decyzji gospodarczych w konkretnych uwarunkowaniach i konsekwencji tych decyzji dla przedsiębiorstwa. Głównym celem stawianym publikacji jest uzupełnienie luki na rynku wydawniczym w zakresie zwartych pozycji zawierających studia przypadków z obszaru nauk o zarządzaniu i finansach. W literaturze fachowej możemy spotkać się tylko z kilkoma publikacjami o zasięgu ogólnokrajowym, a także z nielicznymi publikacjami wydanymi przez wydawnictwa o zasięgu lokalnym przed prawie dziesięcioma laty. Zaprezentowane przypadki można pogrupować według problemów, jakich dotyczą. Pierwsza grupa odnosi się do zagadnień zarządzania strategicznego i marketingowego. Kolejne dotyczą zarządzania i rachunkowości w przedsiębiorstwie. Następna grupa omawia problemy zarządzania personelem, a ostatnia koncentruje się na problemach zarządzania miastem, regionem i w administracji publicznej. Autorzy wyrażają przekonanie, że prezentowana publikacja, zawierająca studia przypadków opisujące rzeczywiste sytuacje gospodarcze i przedsiębiorstwa, będzie wykorzystywana w procesie nauczania w wyższych szkołach w Polsce na kierunkach ekonomicznych i zarządzania