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

The evaluation of the impact of titania nanotube covers morphology and crystal phase on their biological properties

The highly ordered titanium dioxide nanotube coatings were produced under various electrochemical conditions on the surface of titanium foil. The anodization voltage changes proved to be a main factor which directly affects the nanotube morphology, structure, and wettability. Moreover we have noticed a significant dependence between the size and crystallinity of TiO 2 layers and the adhesion/ proliferation of fibroblasts and antimicrobial properties. Cellular functionality were investigated for up to 3 days in culture using a cell viability assay and scanning electron microscopy. In general, results of our studies revealed that fibroblasts adhesion, proliferation, and differentiation on the titania nanotube coatings is clearly higher than on the surface of the pure titanium foil. The formation of crystallic islands in the nanotubes structure induced a significant acceleration in the growth rate of fibroblasts cells by as much as *200 %. Additionally, some types of TiO 2 layers revealed the ability to the reduce of the staphylococcal aggregates/biofilm formation. The nanotube coatings formed during the anodiza-tion process using the voltage 4 V proved to be the stronger S. aureus aggregates/biofilm inhibitor in comparison to the uncovered titanium substrate. That accelerated eukaryotic cell growth and anti-biofilm activity is believed to be advantageous for faster cure of dental and orthopaedic patients , and also for a variety of biomedical diagnostic and therapeutic applications

Assessment of the educational activity of the accountants association in Poland on the example of “X” branch in the light of empirical research

Purpose: The aim of the article is to evaluate the educational activity of the Accountants Association in Poland (AAP) on the example of branch "X". The intermediate aim of the article is also an attempt to answer the question: Does the "X" branch of AAP conduct training courses at a high substantive and organizational level, and do training participants see the need for changes in the educational activity of this institution? Design/Methodology/Approach: The research uses qualitative and quantitative methods, for which the corresponding data sources (primary and secondary data) were applied. The research methodology was based in particular on: critical analysis of the literature on the subject (domestic and foreign), quantitative methods, a questionnaire survey (random employee survey), case study, an analysis of phenomena and synthesis of results. Findings: A positive assessment of the educational activity of the Accountants Association in Poland as a leading organization of continuing education in accounting and related professions in Poland was obtained. Although the implemented educational activity is characterized by a high substantive and organizational level, training participants propose some improvements. Practical Implications: Basic recommendations for the "X" branch of AAP, both of an organizational-logistic and substantive nature, were proposed. Originality/Value: A road map of the increasing satisfaction of AAP customers with the provided educational services and a curve regarding meeting their expectations was presented.peer-reviewe