Wiedza jako świadomy wybór przyszłości - na przykładzie Finlandii

Around twenty years ago Finnish economy plunged into deep recession, which was manifested in a rising unemployment rate and increasing public debt. Just a decade later Finland headed the ranking of world’s most technologically advanced countries and was the second most competitive country in the international arena. This enormous success happened mostly because the country took conscious efforts to develop and implement an original concept of knowledge-based economy, coupled with extensive involvement and support from the public at large. Finland’s model of information society harmoniously fits into the country’s welfare State system, incorporating humanistic values and principles of sustainable growth. Economic growth, achieved through innovative technologies, does not represent a goal in itself but, rather, is a means to welfare, security and social cohesion. At present, the Finnish model is faced with many challenges due to globalisation processes. However, it is interesting to look at the distinctive attributes of this model as it has brought numerous social and economic advantages: a successful information society helps to finance the welfare State whereas the welfare State produces superbly educated citizens, capable of leveraging the successes of the country’s knowledge-based economy.Niespełna dwadzieścia lat temu fińska gospodarka popadła w głęboką recesję, objawiającą się m.in. znacznym wzrostem bezrobocia i długu publicznego. Już dekadę później Finlandia zajęła pierwsze miejsce w rankingu najbardziej rozwiniętych technologicznie krajów świata oraz drugie miejsce pod względem międzynarodowej konkurencyjności. Osiągnięcie tego ogromnego sukcesu było możliwe przede wszystkim dzięki świadomemu opracowaniu i wdrożeniu oryginalnej koncepcji gospodarki opartej na wiedzy, któremu towarzyszyło zaangażowanie i poparcie całego społeczeństwa. Fiński model społeczeństwa informacyjnego harmonijnie uzupełnia istniejący w tym kraju system państwa opiekuńczego, uwzględniając wartości humanistyczne i zasady zrównoważonego rozwoju. Wzrost gospodarczy, osiągany dzięki innowacyjnym technologiom, nie stanowi celu samego w sobie, lecz jest jedynie środkiem służącym do osiągnięcia dobrobytu, bezpieczeństwa i spójności społecznej. Obecnie, w związku z procesami globalizacji, przed fińskim modelem stoi wiele wyzwań, warto jednak się zapoznać z wyróżniającymi go cechami, gdyż jak dotąd przyniósł on wiele korzyści społecznych i gospodarczych - odnoszące sukcesy społeczeństwo informacyjne umożliwia finansowanie państwa opiekuńczego, a państwo opiekuńcze „generuje” świetnie wykształconych obywateli, zdolnych do kontynuowania sukcesów w dziedzinie gospodarki opartej na wiedzy

Systematyka kosztów na potrzeby controllingu

Przedstawiono controlling jako jedną z metod zarządzania przedsiębiorstwem w obecnych realiach rynkowych. Podkreślono istotną rolę kosztów. Przytoczono definicję kosztu. Zaprezentowano systematykę kosztów. Dokonano klasyfikacji kosztów na potrzeby controllingu, biorąc pod uwagę wymagania różnych użytkowników informacji. The controlling as one of the method of the business management in present market realities, was represented. The important role of costs was underlined. The definition of cost , was quoted. The systematics of costs were presented. The classification of costs on needs controlling in consideration of the required informations for different users , was accomplished

Systematyka kosztów na potrzeby controllingu

Przedstawiono controlling jako jedną z metod zarządzania przedsiębiorstwem w obecnych realiach rynkowych. Podkreślono istotną rolę kosztów. Przytoczono definicję kosztu. Zaprezentowano systematykę kosztów. Dokonano klasyfikacji kosztów na potrzeby controllingu, biorąc pod uwagę wymagania różnych użytkowników informacji. The controlling as one of the method of the business management in present market realities, was represented. The important role of costs was underlined. The definition of cost , was quoted. The systematics of costs were presented. The classification of costs on needs controlling in consideration of the required informations for different users , was accomplished

THE ROLE OF THE DISCOUNT RATE IN EFFICIENCY MEASURING PROCESS OF FOOD INDUSTRY ENTERPRISES OVER THE ECONOMIC CRISIS IN POLAND

The work reads about the subject of the efficiency evaluation in the food industry enterprises over the economic crisis in Poland. The authors tried to prove the theorem that the applied assumption of using the constant discount rate in assessing enterprises efficiency is incorrect. In the first step, the definition of enterprises efficiency as well as the factors molding economic efficiency are shown. The measures of assessing enterprises efficiency are also shown. The fundamental part of the work is the empirical research, which proves the aim of the work. The content of the work consists of the research results related to ROE, own equity multiplier, risk premium, and weighted average cost of capital. The discount rate can be influenced by many factors e.g. Central Bank monetary policy, fiscal policy, capital structure, exchange rate, the value of gross domestic product. It is hard to expect that they will not change. To evaluate the real enterprise efficiency, its authentic measures should be assessed. If we assume that there is only positive risk premium and constant discount rate, the real efficiency level is counterfeited, especially during the periods of market crises. It is deceptive for investors and enterprise capital managers. The real assessment of efficiency measures is important because of the ambiguity of efficiency concept. In our case, it is simultaneously implied as effectiveness, economy, and proficiency. Considering the aim of the work, the measures of efficiency put to the research process were expressed by authoritative financial factors

Safe business in a pandemic risk environment

PURPOSE: Defining the concept of safe business by identifying the risks of SME business in a pandemic environment.DESIGN/METHODOLOGY/APPROACH: The research was based on a deductive approach and was conducted in the first months of the pandemic in 2020 in the Lower Silesia. The research technique used GOOGLE electronic survey questionnaire and the collected data was statistically processed (SPSS). The study used sample, which allowed to select a set of population elements and determine the representativeness and reliability of the research sample. The thesis and hypothesis presented were verified based on the data collected in the quantitative study. The specificity of the distributions of the variables was established. Nonparametric tests were used to analyze the data. Correlations between variables were tested using Spearman's test.FINDINGS: The conclusions of the study confirmed the mutual correlation between the "new" pandemic risk and the other "old" risk classes . This may indicate the impact of a rare "nuclear swan" phenomenon, the effects of which have not been and are not yet described in the literature.PRACTICAL IMPLICATIONS: The analysis of the results obtained in the study is partially consistent with the literature studies on the impact of the environment and the risks associated with it on micro and small enterprises conducted before the pandemic. Nevertheless, the assumptions made at the stage of selecting the research sample, allow to formulate a thesis about the broader universality of the confirmed regularities, which should be confirmed in extended research. Which is an important contribution to further discussion.ORIGINALITY/VALUE: The paper describes the diagnosed competence gap in the area of SME enterprise management in the current economic conditions of the pandemic. Which is an extremely complicated task due to the lack of precedents giving guidance to enterprises resulting from history and literature on the subject. In view of this, the identification of risk and definition of the concept of safe business in such unusual conditions, which are at the same time adequate to the dynamically changing environment under pandemic conditions, is a desirable goal to achieve in scientific and practical aspects.peer-reviewe

Dynamic model of the efficiency of small enterprises

Previous considerations on the theory of the efficiency of small enterprises in the literature have not led to the creation of a comprehensive model. This is due to the ambiguity of the concept of efficiency and the lack of consistency in the subject matter. In the traditional approach, the efficiency measures needed to be improved for managing small organisations that compete in a turbulent environment. The measures included in the literature mainly refer to financial issues, whereas to a minimal extent, they refer to the future efficiency of the organisation. Therefore, the need to organise the problems raised in theoretical and research areas was indicated. This study aims to create a dynamic model of efficiency in a small enterprise. Quantitative analysis based on a representative sample of 455 organisations allowed the verification of the hypotheses, resulting in a comprehensive model of the efficiency of small enterprises. The empirical model coincided with the conceptual model. The model was validated on a sample of 336 service companies. On this basis, the company's efficiency occurs in a continuous cycle of its elements: economic efficiency, manufacturing efficiency, and effectiveness

THE ROLE OF THE DISCOUNT RATE IN EFFICIENCY MEASURING PROCESS OF FOOD INDUSTRY ENTERPRISES OVER THE ECONOMIC CRISIS IN POLAND

The work reads about the subject of the efficiency evaluation in the food industry enterprises over the economic crisis in Poland. The authors tried to prove the theorem that the applied assumption of using the constant discount rate in assessing enterprises efficiency is incorrect. In the first step, the definition of enterprises efficiency as well as the factors molding economic efficiency are shown. The measures of assessing enterprises efficiency are also shown. The fundamental part of the work is the empirical research, which proves the aim of the work. The content of the work consists of the research results related to ROE, own equity multiplier, risk premium, and weighted average cost of capital. The discount rate can be influenced by many factors e.g. Central Bank monetary policy, fiscal policy, capital structure, exchange rate, the value of gross domestic product. It is hard to expect that they will not change. To evaluate the real enterprise efficiency, its authentic measures should be assessed. If we assume that there is only positive risk premium and constant discount rate, the real efficiency level is counterfeited, especially during the periods of market crises. It is deceptive for investors and enterprise capital managers. The real assessment of efficiency measures is important because of the ambiguity of efficiency concept. In our case, it is simultaneously implied as effectiveness, economy, and proficiency. Considering the aim of the work, the measures of efficiency put to the research process were expressed by authoritative financial factors

Incentive learning underlying cocaine relapse requires mGluR5 receptors located on dopamine D1 receptor-expressing neurons

Understanding the psychobiological basis of relapse remains a challenge in developing therapies for drug addiction. Relapse in cocaine addiction often occurs following exposure to environmental stimuli previously associated with drug taking. The metabotropic glutamate receptor, mGluR5, is potentially important in this respect; it plays a central role in several forms of striatal synaptic plasticity proposed to underpin associative learning and memory processes that enable drug-paired stimuli to acquire incentive motivational properties and trigger relapse. Using cell type-specific RNA interference, we have generated a novel mouse line with a selective knock-down of mGluR5 in dopamine D1 receptor-expressing neurons. Although mutant mice self-administer cocaine, we show that reinstatement of cocaine-seeking induced by a cocaine-paired stimulus is impaired. By examining different aspects of associative learning in the mutant mice, we identify deficits in specific incentive learning processes that enable a reward-paired stimulus to directly reinforce behavior and to become attractive, thus eliciting approach toward it. Our findings show that glutamate signaling through mGluR5 located on dopamine D1 receptor-expressing neurons is necessary for incentive learning processes that contribute to cue-induced reinstatement of cocaine-seeking and which may underpin relapse in drug addiction

Success of SMEs in the era of pandemics

Purpose: The objective of this article is the identification of SMEs‘ business environment factors affecting success during a pandemic. Design/Methodology/Approach: The research was based on a deductive approach and was conducted in the first months of the pandemic in 2020 in the Lower Silesia. The research technique used GOOGLE electronic survey questionnaire and the collected data were statistically processed (SPSS). Nonparametric tests were used to analyze the data. Findings: The results of the collected data confirmed the previous literature analysis conducted in the theoretical part of the paper. The verification of the research hypotheses on the assumptions of the influence of the environment on the success of enterprises during pandemmic did not confirm what may be the reason for the initial shock of the market and the lack of preparation of entrepreneurs for the new economic reality during pandemic. The verification of the specific hypotheses showed that the empirical approach adopted coincided with the conceptual approach formed based on the theoretical analysis of the literature on the subject. Practical Implications: The analysis of the results is partially consistent with the literature studies on the impact of the environment on micro and small enterprises conducted before the pandemic. Nevertheless, the assumptions made at the stage of selecting the research sample, allow to formulate a thesis about the broader universality of the confirmed regularities, which should be confirmed in extended research. Originality/value: The paper describes the diagnosed competence gap in the area of SMEs management in the current economic conditions of the pandemic. Which is an extremely complicated task due to the lack of precedents giving guidance to enterprises resulting from history and literature on the subject. In view of this, the identification of environmental factors leading to the maintenance of success in such unusual conditions is a desirable goal to achieve in scientific and practical aspects.peer-reviewe