Search

In the wake of the IT revolution of recent decades, Polish companies have experienced changes, such as the obligation to report financials in purely electronic form. This shift creates benefits but is also a source of challenges. The authors' inspiration for this research stems from the recognition of a clear research gap in the literature relating to the electronic reporting of micro and small companies. The article aims to verify how Poland's smallest companies covered by reporting obligations cope with the compulsory compilation, signing and publication of financial statements solely by electronic means. The study was qualitative in nature, followed a case study methodology, and concerned two Polish micro-companies. The results show that the entities analyzed essentially do cope with e-reporting. Certain attributes of these reports - - such as timeliness or completeness, are questionable, however. The results contribute to the understanding of the financial reporting practice by micro companies in Poland. They can indicate directions for changes in the actions taken by those involved in corporate reporting. Cognizance of this issue can also provide the regulator with directions for regulatory changes. [ABSTRACT FROM AUTHOR]

Abstract: The pulp and paper industry both uses and produces large amounts of energy and rising fuel prices bring along significant challenges to the sector. Several strategies can be applied in order to remain competitive e.g. an increase in energy efficiency, a switch in fuel and/or a novel energy conversion technology. In this study, we investigate if improved energy conversion strategies can reduce energy costs, primary energy use and CO2 emissions of paper mills within different European countries (The Netherlands, Poland and Sweden). Our results show that differences in history and availability of resources has led to different conversion strategies in the three countries. We found that a natural gas combined cycle, which is largely implemented in The Netherlands due to long term domestic availability of natural gas, has the lowest primary energy demand. Due to a long history of low electricity prices, CHP has not been common in Sweden. Many Swedish mills use biomass as an energy source and due to low CO2 emissions of the national grid the CO2 emission profile of the Swedish paper industry is very low. Our results imply that future conversion routes for the Swedish paper and board industry are again wood based; in case of increasing electricity prices these would be biomass gasification based CHP solutions. With a reduction of 800kg CO2/ton paper on average, a switch from coal to biomass would reduce CO2 emissions in the Polish pulp and paper industry with approximately 0.6Mton/year. A carbon price of 20–25€/ton would, according to our results, be enough to provoke this switch. Due to the high share of natural gas, the CO2 emission reduction potential of the Dutch paper industry (1.5Mton/year) is even larger than in Poland. Due to high biomass prices and relative low CO2 emission profile of natural gas, a carbon prices of more than 60€/ton CO2 would be needed to provoke a switch in The Netherlands. Provided with few alternatives, the most effective strategy in The Netherlands would be an increase in energy efficiency. [Copyright &y& Elsevier]

Innovativeness is important for the success and performance of firms on both the domestic and international markets. The majority of firms with a solid foothold on the market acknowledge the need for innovation as the driving force of organic growth and the way to distinguish themselves from the competition. This paper is aimed at analyzing both the internal and external factors that support the innovativeness of companies and the impact of these factors on the performance of enterprises. The methodological framework of research is of a deductive nature and the existing theories of innovativeness were availed of for the purposes of research on these particular phenomena. By availing of survey responses from personnel directors, heads of HR departments, while also specialists of the field of HR among 179 enterprises from various sectors, evidence was established in the cases of (1) the positive relation between external factors and the internal processes supporting the innovativeness of companies, while also (2) the positive relation between external and internal factors supporting innovativeness and the market situation, economic efficiency and the development of companies. The herein paper makes a theoretical and empirical contribution in terms of research into the innovativeness of enterprises. [ABSTRACT FROM AUTHOR]

The paper presents the results of a study on the use of the online service e-Tax Office (hereinafter e-TO) recently made available by the Polish Ministry of Finance to, inter alia, implement the concept of Polish revenue authorities e-communication with taxpayers. To achieve the objectives assumed, the following research methods were used: multiple case study, literature study, analysis of relevant legal regulations, and own observation method. As a result of the study, it has been found that the e-TO, developed at high expense, did not meet the expectations in any of the cases analyzed, as communication between the Tax Office and the taxpayers in ongoing cases was still carried out in traditional 'paper-based' form; what is more, it was the revenue authorities themselves, who initiated paper-based communication, as opposed to contacting the taxpayer electronically. The study also resulted in an attempt to identify some of the limitations hindering the taxpayer and the tax office e-communication via e-TO. [ABSTRACT FROM AUTHOR]

In recent years, the onset of the summer season has inevitably been associated with external threats, such as hydrological drought. Prolonged dry weather conditions result in natural drought symptoms, including a decrease in both surface and groundwater levels, increased water evaporation, and the degradation of essential environmental, economic, and social functions. A negative water balance presents a challenge that, due to water scarcity, is likely to pose a threat not only to the continuity of safe drinking water supply but also to the health and lives of people. In these circumstances, the new directive on the quality of water intended for human consumption imposes on EU Member States the obligation to implement a risk management system throughout the entire water supply chain, from the water abstraction area to the consumer's tap. The paper presents tools and mechanisms employed in risk management for water supply systems and discusses their applicability within the framework of multi-protective barriers. Additionally, it delves into the construction of water supply infrastructure in the city of Głubczyce, located in the southwestern part of Poland. This discussion encompasses research results on the possibilities for diversifying and ensuring the safety of water supplies, with a particular emphasis on the operational reliability of critical infrastructure. The analysis is based on the Shannon-Weaver index and the Pielou dispersion index. The results of this analysis assess the potential for crisis situations in risk management. Taking into account the protection of critical infrastructure to ensure continuous water supplies under appropriate pressure for residents, the need to provide alternative water sources, such as tanks or packaged water, is demonstrated. [ABSTRACT FROM AUTHOR]

According to Directive 2020/2184, each water supplier is required to develop a water supply risk management system, such as the World Health Organization's recommended Water Safety Plan, implement it and apply it to daily water supply practices. An important element of risk management in water supply systems (WSS) is to ensure the supply of water that is healthy and clean, that is, free of all microorganisms and parasites and any substances in quantities or concentrations that pose a potential danger to human health. Ensuring the microbiological safety of water, while minimizing the risks associated with disinfection by-products, is particularly important in extensive WSS, where water can take days to transport, and where hydraulic parameters and sediments deposited in water supply networks favor the growth of microorganisms. This paper proposes an analytical method to support the determination of areas sensitive to the loss of microbiological safety of water, while using the model to optimize the dose of disinfectant at water treatment plants and water chlorination points in the distribution subsystem. The developed methodology is part of a review of operating procedures, especially with regard to minimizing the risk of secondary microbiological contamination of water. The research model took into account the chemical as well as microbiological variability of water quality, its age, and the operational data of the WSS operation collected by the Geographic Information System (location of water quality monitoring points, spatial location of water supply infrastructure facilities), as well as the size of the population potentially exposed to water of uncertain microbiological quality. The result of the analyses is a spatial interpretation of the loss of microbiological safety of water presented in the form of risk maps. [ABSTRACT FROM AUTHOR]

The company's innovativeness is largely influenced by external factors, which is influenced by the increasing demand for new products, pressure from competition, or accelerating the processes of europeanization and globalization. An enterprise described as innovative is considered to be better and more desirable. Businesses recognize that they need to understand where the market is heading and create products and services that fit with it. The entrepreneurs understand that they need to innovate so as not to be left behind. The aim of the paper was to show the importance of the issues of sustainable development in relation to the innovativeness of Polish enterprises. The paper presents the idea of sustainable development, the concept of innovation and sustainable innovation in business. The theoretical considerations have been extended to the presentation of selected projects for sustainable innovations in enterprises in Poland and around the world. The considerations were also enriched with the results of research conducted among the managerial staff of selected Polish enterprises located in the Silesian Voivodeship. The research was conducted in the period November 2021 - March 2022 among companies that were known to have experience in activities related to sustainable development. The aim of the research was to get to know the awareness of management staff about sustainable development and to find out what importance is given in companies to issues related to sustainable development and sustainable innovation, how it affects their company and what actions are taken to further take into account the principles of sustainable development in their activities. [ABSTRACT FROM AUTHOR]

This paper considers the problem of selecting a state-made electronic document management system (EDMS) using the analytic hierarchy process (AHP) model. The problem of EDMS selection from two available variants is analysed and the selection criteria related are highlighted on the basis of the literature and the authors' experience. Calculations related to pairwise comparisons and prioritisation between criteria and variants form the core of the paper. This problem is only applicable to municipalities in Poland that have implemented an older state-made system; based on pair-wise comparisons, retaining the older system is preferable to implementing the new state-made EDMS because of the lack of integration of the new EDMS with internal systems. [ABSTRACT FROM AUTHOR]

This paper presents the results of primary research involving a survey of Polish passengers during the COVID-19 pandemic. The survey was conducted in January 2022 using the CAWI method on a representative sample of N = 1,129 Polish adults aged 18 to 60. First, means of transport were classified by distance covered into urban, regional and interregional transport. Survey participants were asked a series of questions regarding the use of modern technologies in public transportation. Before that, however, the frequency of urban (agglomeration), regional, interregional (transregional) and private transport use during the COVID-19 pandemic was examined. More than half of respondents said they used modern technology across all modes of public transportation, and about a quarter said that while they had not yet used these technologies, they intended to do so. Only about 15% of respondents replied they did not use and did not intend to use modern technologies, regardless of the mode of transport. The aim of the paper is to examine the use of modern technologies by passengers in the era of the COVID-19 pandemic. Research results may help to influence passengers' purchasing decisions and to improve services offered by carriers in accordance with the objectives of long-term transport policy of both the European Union and Poland related to sustainable transport development. [ABSTRACT FROM AUTHOR]

This paper presents the results of primary research involving a survey of travelers in Poland during the COVID-19 pandemic. The survey was conducted in January 2022 using the CAWI method on a representative sample of n =1,129 Polish adults aged 18 to 60. As many as 74% of respondents believe that the COVID-19 pandemic has changed traveler preferences with regard to urban, regional and trans-regional transport. Two-thirds of respondents (67%) cited a car as the most common mode of transportation, 40% said they walk, and 25% use buses. Just over 10% chose a bicycle (14%) or tram (11%). The least preferred mode of transportation was the train (7%). The three most frequently cited features of transportation services that respondents considered most important included easy ticket purchasing, ticket prices, and cost of travel. The aim of this paper is to discuss the decisions of Polish passengers using public transport during the COVID-19 pandemic. The results of the research may help to influence the passengers' purchasing decisions in accordance with the objectives of long-term transport policy of both the European Union and Poland related to sustainable transport development, as well as the decisions of transport operators as this is a stakeholder group that may be interested in applying them in their daily work and carriers themselves, competing for passengers. [ABSTRACT FROM AUTHOR]

This paper investigates the impact of implementing single and multi-optimisation solutions on the biological treatment process in a sequencing batch reactor (SBR). The research is based on a case study of the water resource recovery facility (WRRF) in Swarzewo, Northern Poland. The paper introduces the adaptive extremum seeking control (ESC) method for dissolved oxygen (DO) concentration control and places it in a layered control structure. Further, it presents the introduction of an optimisation layer for the structure and parameters of the SBR cycle, through the synthesis of stochastic methods: single-objective optimisation (SOO) using a genetic algorithm (GA) and multi-objective optimisation (MOO) using the NSGA-II algorithm. The results were compared to a classical approach with fixed cycle parameters. The paper shows the advantages of optimising cycle parameters, including the number of phases as well as the DO value, on the process flow. These control structures underwent simulation tests in the MATLAB environment with the Simba package. The biochemical processes occurring in the reactor are based on the Activated Sludge Model No. 2d (ASM2d). The optimising control system demonstrates tangible improvements in operational efficiency and significant reductions in electrical energy consumption, highlighting the effectiveness of the proposed methodologies. © 2017 Elsevier Inc. All rights reserved. • Wastewater treatment is one of the key concerns in ecology and environmental engineering. • Hierarchical control system has been used to the WWTP. • Optimisation of biological processes reduces WWTP operating costs. [ABSTRACT FROM AUTHOR]

The COVID-19 pandemic has reinforced an interest in the relationship between air pollution and respiratory viral infections, indicating that their burden can be increased under poor air quality. This paper reviews the pathways through which air pollutants can enhance susceptibility to such infections and aggravate their clinical course and outcome. It also summarizes the research exploring the links between various viral infections and exposure to solid and gaseous pollution in Poland, a region characterized by poor air quality, especially during a heating season. The majority of studies focused on concentrations of particulate matter (PM; 86.7%); the other pollutants, i.e., BaP, benzene, CO, NO x , O 3 , and SO 2, were studied less often and sometimes only in the context of a particular infection type. Most research concerned COVID-19, showing that elevated levels of PM and NO 2 correlated with higher morbidity and mortality, while increased PM 2.5 and benzo[a]pyrene levels were related to worse clinical course and outcome in hospitalized, regardless of age and dominant SARS-CoV-2 variant. PM 10 and PM 2.5 levels were also associated with the incidence of influenza-like illness and, along with NO 2 concentrations, with a higher rate of children's hospitalizations due to lower respiratory tract RSV infections. Higher levels of air pollutants also increased hospitalization due to bronchitis (PM, NO x , and O 3) and emergency department admission due to viral croup (PM 10 , PM 2.5 , NO x , CO, and benzene). Although the conducted studies imply only correlations and have other limitations, as discussed in the present paper, it appears that improving air quality through reducing combustion processes in energy production in Poland should be perceived as a part of multilayered protection measures against respiratory viral infections, decreasing the healthcare costs of COVID-19, lower tract RSV infections, influenza, and other respiratory viral diseases prevalent between autumn and early spring, in addition to other health and climate benefits. [Display omitted] • Polluted air may increase the severity of respiratory viral infections. • Poland is a PM and BaP pollution hot spot in Europe. • Air pollution is associated with a higher burden of respiratory viral infections. • Improving the air quality should be a protection measure against infections. • Further studies are encouraged to explore the relationships with other pathogens. [ABSTRACT FROM AUTHOR]

For the past decade, Industry 4.0 has become the basis for building competitive advantage for business operations. The key technologies of Industry 4.0 are implemented in enterprises of various industries. This paper focuses on presenting the results of research on the influence of the Industry 4.0 concept on the operations of enterprises that are implementing smart manufacturing (SM) projects. The paper analyses the following areas of influence of projects on the enterprises' operations: productivity, agility and speed, quality, competitiveness and enterprise value, profitability, staff reduction, delivery improvements, vertical and horizontal integration, resource savings, reduction of operating costs, technology adaptability and quality of machine operations. The paper belongs to the research paper category. The research tool was a questionnaire. The research was carried out in the segment of steel enterprises in Poland. The results of the presented research belong to pilot research of a segment of steel industry in Poland. The main conclusion of the study is that implementation of Industry 4.0 in the Polish steel sector had a positive influence on many factors strictly connected with the innovativeness of the company. Especially, the implementation of this conception in the steel sector leads to an increase in the quality of the product and the possibility to achieve a good level of customization of the product. Those factors are very important for the steel sector potential to succeed on the competitive market. The individual SM projects that were evaluated were a form of case study. The participants of the research were employees in managerial positions and operating technological installations in steel sector enterprises. In the opinion of the surveyed (79 people), depending on the type and scope of changes implemented in the company in the direction of Industry 4.0, decision-makers expect a higher quality of processes and products, the ability to meet customer requirements—the direction of the personalization of products and services, agility and flexibility of performed operations with the use of smart technology and accuracy and precision of performance higher than in the case of manual human activities. [ABSTRACT FROM AUTHOR]

The importance of energy storage methods increases in the global energy industry. One of such methods is the production/generation of hydrogen and its further use called power-to-gas technology. Without highly efficient, reliable and cheap energy storage solutions, the energy sector, especially in Poland, may face significant problems related to climate protection and reduction of greenhouse gas emissions to the atmosphere in the nearest future. One alternative way to store and transport hydrogen is to blend small amounts of hydrogen (up to about 15%) into existing natural gas networks. When hydrogen is required, it can be separated near end-users using separation membranes. The paper presents the possibilities of using membrane technology in the process of obtaining hydrogen as fuel after its storage. The membrane separation technology can be used to separate mixtures of various gases, such as H2, O2, CO, CO2, or CH4 . The paper presents selected problems of the analysis of the hydrogen separation process from a mixture with natural gas for polymeric membranes with different separation properties. The structure of the separation system has been selected in order to obtain the appropriate purity of the separated gas. The energy consumption of the process of hydrogen separation from a mixture with natural gas was determined for such a system [ABSTRACT FROM AUTHOR]

Supplier selection is a decision of strategic nature that significantly influences a company's competitive advantage. The supplier selection criteria list has evolved over the years. Traditional criteria are: cost, quality and delivery. In manufacturing industry, those were highlighted as being the most important supplier selection criteria. The paper focuses on of the steel industry company in Poland. The evaluation sheets in this enterprise are the basis for creating a vendor ranking. However, they do not contain evaluation criteria in line with the sustainable development strategy. The discussed company requires introducing significant changes in the supplier selection criteria. Thus, the aim of this paper is to implement a method that will help in the selection of suppliers. Studied company operates in the area of ​​prefabrication of steel structures. In the paper, the AHP method is used. The results show dominant position of 3 suppliers out of 11. Moreover, the case study shows that in analyzed enterprise managers do not use the evaluation criteria that are in line with the sustainable development strategy. Thus, this area requires introducing significant changes in the supplier selection criteria in this company. [ABSTRACT FROM AUTHOR]

Connected vehicles revolutionize the automotive industry. A connected car can be defined as a new form of vehicle that combines ICT technology with automobiles. The main objective of this paper is to identify the benefits of connected vehicles within an organization. In addition, the paper discusses in-vehicle data, which can be used in management information systems to boost their effectiveness and new business models, such as in-vehicle payments or usage-based insurance. The research employed a questionnaire and the final sample included 161 respondents. The data were collected through the use of an online survey. The results reveal that only 42.2% of respondents declared knowledge of the connected vehicles technology. The employed respondents declared more knowledge about connected cars than those unemployed. Navigation and road traffic monitoring (mean = 4.25) were perceived by the respondents as the top benefit of connected cars. Location and condition monitoring of the vehicle (4.19) were ranked as the second top benefit. Conversely, the least potential benefits were environmental aspects (3.61) as well as access to the Internet and possibility to work while driving (3.79). The findings indicated benefits of the connected vehicles and could support managers in deploying a new technology in their organizations. The research limitation concerns the fact that this study focuses on respondents from Poland. [ABSTRACT FROM AUTHOR]

New technologies that are applied in many areas of social and economic life, make the processes of creating, distributing and communicating value to customers continuously transform. It is also connected with redefining the roles performed by market entities, including producers, service providers, distributors and consumers. New technologies expand the possibilities of engaging the consumer in processes that have been conducted before only by companies. In this context, technology management is important. It translates into creating a spiral of values, in which what is possible in the field of new technologies will inspire what is indicated in the area of value management for the customer and vice versa. This is reflected in the concept of technological determinism, as well as in the ongoing changes in consumer behaviour and consumption virtualization. The aim of the paper is to present the scope of Internet applications in the processes of managing value for customers in Poland. The paper is based on literature studies and the results of a quantitative empirical study, which was performed on a sample of 156 companies operating on the Polish market. The research included people responsible for the use of the Internet in marketing or for maintaining contacts with customers with the use of new technologies. The analysis of the research results shows that the Internet is used to a greater extent to communicate and distribute value rather than to involve customers in its creation. [ABSTRACT FROM AUTHOR]

The objective of this paper is to point out selected issues about the Total Performance Scorecard and its usefulness for Polish universities in performance measurement as well as in support in making decisions about the goals of employees and in helping them in personal develop. The carried out research, which small part is presented in this paper, indicates that current way of universities management is not really helping employees in their development as well as it does not take into account the needs of employees (specially while personal goals are set) and what's worst it can have an impact on their considerations of resignation of work. The research shows that the Total Performance Scorecard seems to be adequate for the universities. It is because this concept assumes that continuous improvement, development and learning, not only of the organization itself, but its employees as well, are very important elements of effective management of an economic unit and universities required continuous develop from their employees. [ABSTRACT FROM AUTHOR]

The aim of the article is to show the development of the information society in Poland through the prism of the use of e-government services in comparison to the other EU countries. At the same time, as part of the research, the aim is to indicate the strategies and methods of data security in intelligent IT systems that eliminate development barriers of the information society and e-government services. Research methodology was based on the desktop-based research that consisted of a document and database review of available information, statistics and other data from international, national, regional sources. The statistical analysis was performed on the basis of qualitative data collected from both Poland and other European Union member countries. Time frame for the research was set up for the year 2019. The analysis of the data presented in this paper shows that the demand for and willingness to use e-government services is enormous. Moreover, organizations ought to actively develop a comprehensive strategic security plan including security policy, procedures to be developed and technologies to be implemented that would integrate new applications and processes, while complying with security requirements and relevant laws and regulations. The paper also rises awareness about the importance of ensuring the protection of sensitive date in ICT and therefore limit the barriers for the development of information society, information systems (IS) and the use of Decision Support Systems (DSS) in e-government services. [ABSTRACT FROM AUTHOR]

The aim of the paper is to examine the issue of automated decision-making, i.e. decisions made by artificial intelligence. The use of automated decision-making is on the rise not only within private sectors, but also within the public sector. In today's world, people increasingly expect speedy decision-making, in particular in areas of public administration where to the so-called mass decisions are made pertaining to, i.a., taxation, social benefits, fees, permits, licences. Despite the fact that artificial intelligence has long been used in many areas of public administration in Poland, the automated, algorithmic decision-making process has not been regulated at the national level. The existent regulations pertain only to the serving and signing of documents. In Poland, there is a severe lack of comprehensive rules regulating automated-decision making, and at the same time, safeguarding administrative due process. The paper is based on analysis of normative acts and practice, supported by the study of secondary sources. [ABSTRACT FROM AUTHOR]

The purpose of the paper is to improve understanding of the differences and similarities between Information and Communication Technologies (ICTs) that are offered to consumers to gain their knowledge and ICTs that are expected by consumers in terms of their engagement in knowledge sharing. Thus, this paper aims to solve this problem by answering the main research question: Are the ICT offered to consumers to engage them in knowledge sharing in line with their expectations? The presented outcomes result from two sets of data, (1) a survey questionnaire on consumers and (2) a case study online observation of enterprises and public sector organizations (PSOs). Popular and well-known ICTs were taken into consideration. The findings show that both enterprises and PSOs most often offer consumers their own websites. That indicates that they choose an easily accessible and convenient tool for them to facilitate consumer engagement. The comparison of the results taken from two sets of data has revealed that consumer expectations as to ICT usage for knowledge sharing are much higher than the possibilities offered by enterprises and PSOs. This is especially true for Internet forums, industry-specialized portals, and specialized organization websites. The results also show that females would like to use ICTs in greater scope than males. It is especially true for popular information websites and Facebook portal. What is more, the results show statistically significant differences between age generations for two ICTs only, i.e., mobile applications and Facebook portal. Detailed analyses indicated that the elder generations, i.e., Baby-Boomers and Builders, would like to use these ICTs in greater scope than the younger ones. In particular, the results reveal that consumers expect to use ICTs in greater scope than those offered by enterprises and PSOs. However, the results must be interpreted with caution because of their limitations that pertain to the survey sample, which embraced consumers from Poland only, as well as to ICTs selection limited to nine items. The findings presented could be relevant to any enterprise and PSO that would like to engage consumers in providing feedback about their product and service offerings with the ICT usage. [ABSTRACT FROM AUTHOR]

Being part of the integration grouping, Poland benefits from the geographic, cultural and cognitive proximity to the largest investors. Making reference to the vulnerability concept and the changing nature of globalisation, presenting stylised facts on foreign direct investment (FDI) and comparing FDI to other foreign capital flows – the paper aims to predict the role of foreign-owned entities (FOEs) in Poland in the process of the post-pandemic recovery. Referring to the performance of FOEs in the 2008 crisis and comparing the volatility of various foreign inflows, FDI shall be perceived as a factor stabilising Poland's economy in a current pandemic slowdown and stimulating the post-pandemic recovery. FOEs reveal a premium over the domestic entities, and therefore their activity in Poland is expected to be helpful in the post-pandemic recovery. The paper formulates recommendations to attract foreign investors to Poland at the post-pandemic time. [ABSTRACT FROM AUTHOR]

Recent focus on sustainability and its three pillars (economic, environmental, and social) brought new issues, especially for manufacturing companies, to be addressed. The article uses the methodology of a case study based on observation, panel expert, interviews with employees and the documentation analysis. The research had been carried out in steel processing enterprise in West Pomeranian region in Poland. The purpose of the article is twofold. Firstly, the aim is to present the company in the context of the production scheme and information flow, as well as the scheme for solving a decision problem that may increase the company's sustainable development potential. Secondly, the aim of the paper is to present the methodology of the process of selecting and assessing a range of criteria and fields of operation based on the identified sustainability criteria, which should be taken into account when deciding what type of the product to choose to improve the potential of sustainability of the company. The described methodology of this process is a scientific contribution based on literature research, observation of the company under study, interviews with employees, analysis of documents and work with experts inside the company, which allowed the creation of a tool for determining operational and decision-making areas that are directly related to the company's sustainable development potential. [ABSTRACT FROM AUTHOR]

The main objective of this paper is to explore the success factors and barriers to digital co-creation between Higher Education Institutions (HEI) and Non-Governmental Organizations (NGO). The analysis is based on a qualitative approach, and particularly 80 semi-structured interviews with experts in digital co-creation from HEIs and NGOs from Poland, Germany, Turkey and Italy. The article identifies key success factors, including country's level of digitalization, individual's motivation to engage with digital platforms and methods, common goals, attitudes, and expectations. The study also highlights several barriers to successful digital co-creation, including variety of digital platforms, interpersonal connection, disengagement, and decreased attention spans. Among the success factors and barriers both external and internal factors were identified, all comprising a network of driving fosters and limitations to digital co-creation. Main of them include country's level of digitalization, motivation to engage with digital technology, digital literacy, incentives for engagement, shared goals and mutual understanding, variety of digital platforms, fear from losing interpersonal interactions, disengagement, and decreased attention span. The findings of this study will be of interest to HEIs, NGOs, policymakers, and other stakeholders involved in digital co-creation initiatives, providing insights on how to overcome barriers and optimize success factors to achieve effective and sustainable partnerships. [ABSTRACT FROM AUTHOR]

The objective of the paper is to assess the state and changes of innovativeness of Poland in 2011–2022. According to the study, innovation in Poland still remained low, although it was slightly improving. The results of this study can be used as an instrument in setting the direction of the country's innovation policy to support the increase of its innovativeness. Knowing the innovation strengths of the Polish economy, such as trademark protection and human capital, allows for their further strengthening. In turn, the identification of weaknesses and barriers to innovation growth (including significant underinvestment in research and innovation activities, little cooperation between R&D and business, and an unfavourable climate for innovation) allows them to be reduced and transformed from barriers into growth drivers, resulting in a significant improvement in Poland's innovativeness, the consequence of which will be closing the gap dividing it from the EU average. [ABSTRACT FROM AUTHOR]

This paper attempts to classify major errors affecting the security of information resources made by employees. Human factors that can be a direct cause of these errors were enumerated. The empirical part presents surveys conducted among small businesses in 2019 and 2022 related to the human factors discussed in the theoretical part. The study compared the results obtained before and after the COVID-19 pandemic. A discussion related to the factors and the results was presented. The main aim of the present research, conducted twice on a group of 287 small businesses in Poland, was to show changes in attitudes toward the security of intangible resources and how the COVID-19 pandemic has transformed the way of thinking of people responsible for information security in terms of behavioral security. [ABSTRACT FROM AUTHOR]

The paper aimed to investigate the relationship between subjective quality of life (QoL) measured by life satisfaction and two domains: material and non-material. Additionally, the aim is also to compare the effect of these two dimensions on subjective QoL among females and males. The study was conducted based on a representative sample of adult inhabitants of Poland (N=1067) in December 2021. The question regarding the quality of life consists of eight items that were focused on the following aspects of quality of life: work, level of living, income, family life, work-life balance, health, access to infrastructure (sports, cultural), and access to healthcare. These items encompass two dimensions of quality of life: material (level of living, income) and non-material (the other items). Confirmatory factor analysis and structural equation modeling analysis were used in the study. The data do not follow the normal distribution. Therefore, the estimation method was WLSMV (robust weighted least squares). Based on confirmatory factor analysis, it can be stated that two constructs (dimensions: material and non-material) are correlated at an acceptable level. Eight manifested variables are valid and the two constructs are reliable. Structural equation models in the pooled sample and based on gender are at an acceptable level according to the majority of fit indices. Two dimensions – material and non-material – affect positively subjective QoL and are statistically significant. The strength of the influence of two dimensions on subjective QoL is very similar but there are significant differences among women (higher effect of material dimension) and men (higher effect of non-material dimension). [ABSTRACT FROM AUTHOR]

Changes in the healthcare system are triggered by, among other things, technological developments. As such, have a correlative effect on changes in the approach to task performance of healthcare professionals. One of the other reasons for changes affecting individuals among health care personnel is also the sense of transformation of the roles undertaken by them from classically accepted to being oriented by current needs and situations. This paper presents the results of a study related to such situation in the Polish healthcare system based on quantitative results of questionnaire survey distributed to staff at selected healthcare facilities countrywide. [ABSTRACT FROM AUTHOR]

The experience of highly developed countries proves that innovation is the driving force of economy. Emerging economies should in particular be focused on innovation, in order to achieve higher productivity and boost their competitive advantage. This is especially important in the current reality of disruptive changes related to IT and ICT new technologies rapid emergence. Technologies already partly adopted on the ground of industrial automation lead to further implementations in many sectors of economy. The reality is often adverse. This particularly concerns insufficient activities of enterprises with respect to intellectual assets creation. Although some progress is observed, emerging economies enterprises rather applicate existing solutions, than invest in their own intellectual assets. Furthermore, financial performance measures concerning innovation activity of enterprises often provide mixed findings. In this context, the purpose of this paper was threefold: to propose a practical set of adjusted performance measures, to verify if innovators sustain performance development and receive additional economic profits, and finally to encourage stronger innovation engagement of managers and entrepreneurs. The results of this empirical study proved that the selected group of enterprises generated positive performance development within three perspectives: financial, economic and intellectual capital efficiency. Moreover, these enterprises seem to have additional innovation bias revealed by further investments of retained profits in new implementations, which should also be taken into consideration with respect to performance measures. [ABSTRACT FROM AUTHOR]

The paper concerns the role of e-leadership in organizations operating in crisis caused by COVID-19 pandemic. Based on the extensive literature review, it introduces a new model of organizational performance based on e-leadership, as a response for sudden growth of dependence of modern organizations on IT. The influence of e-leadership on organizational performance is assumed to be mediated by work engagement, employees' dynamic capabilities, work motivation, P-J fit and job performance. The theoretical model is verified by empirical research performed among 1160 organizations operating in Poland, Italy and USA during an active wave of COVID-19 pandemic. The obtained results confirmed the proposed hypotheses, allowing to conclude that e-leadership activates work engagement of employees, who are more willing to use their dynamic capabilities to shape work motivation and reestablish P-J fit, which in turn influences positively job and organizational performance. [ABSTRACT FROM AUTHOR]

The paper assumes that the measure of the loss of safety in water distribution is the risk related to the occurrence of some undesired events such as the failure to meet certain (required) water quality conditions (that may have negative impacts on the consumer health), or a severe disruption of the water supply services. In this aspect, risk is assessed using the expected value of losses (hazardous effects) that may occur as a result of the occurrence of the undesirable events. A comparison of the determined values with the risk acceptability criteria is the basis for the safety assessment. The analysis was made based on the available operational data of the water supply subsystem. The analysis covered the period from 2011 to the third quarter of 2021 and was prepared on the basis of available physicochemical and microbiological analyses of water performed at the water and microbiology laboratory of the considered water supply system in Poland’s Subcarpathian Province. A novel approach to risk analysis of the loss of safety in water supply system taking into account the occurrence of some undesired events was achieved. The estimated value of the risk level, under the given operating conditions, indicates that there is no real threat to water consumers. [ABSTRACT FROM AUTHOR]

The paper proposes a spatiotemporal method of analysis of the river state on the basis of the measurement of pollution level indicators in the context of its application in modern control systems. For the examined objects and measurements of their characteristic parameters described by differential equations, the issue of river state estimation was formulated on the basis of discrete measurements of water pollution carried out in control stations located along the river. Using such determined estimates of all control signals describing the level of pollution in the rivers, higher accuracy of water quality control was obtained in comparison with a case based solely on measurements of some easily accessible parameters. While designing the presented solution, a mathematical model of a physical object was used which was a section of a river understood as a certain mathematical abstraction binding together variables characterizing the state of the object, interaction of external signals and its reaction. It has been assumed that the dissolved oxygen (DO) concentration is the starting point at the stage of water quality status modeling as many other indicators of pollution level are associated with it. Such an indicator may be biochemical oxygen demand (BOD) which also reflects the DO consumption in rivers and represents the degradation of water quality. Having a mathematical model of pollution distribution in the river and real measurements, numerical simulations created the possibility of influencing the changes in pollution indicators (BOD and DO) in specific conditions and in a specific time. The paper verifies the compliance of the proposed mathematical model of the object with the actual representation of the local river Wislok in the Subcarpathian province in Poland. • The mathematical model of the river uses DO and BOD coefficients for describing its ecological state. • Proposed method allows fluent estimation of river state throughout discrete measurements. • Determined estimate allows generate control for water aeration points to avoid critically low oxygen demand levels. • Proposed approach may support the design of real river monitoring systems, as in the presented Wislok river case. • Presented spatiotemporal state estimation can be applied to other biochemical systems with unknown characteristics of stochastic signals. [ABSTRACT FROM AUTHOR]

This paper explores the possible effect of combining signaling with pacing. The researchers used the Gazepoint eye tracker to track the eye movements of the respondents and OGAMA to analyze and store necessary parameters used for this study. This paper considered 24 respondents divided into two groups – one exposed to a stimulus applied with signaling and the other with a stimulus applied with signaling and pacing. Each stimulus contained a brief history of Poland which was chosen by the researchers to avoid possible bias to the data when the stimulus is a learning material that inherently requires a greater cognitive load to understand. The result of this paper shows that the number of fixation and fixation duration has a positive relationship to the comprehension test result. Further, it also shows that the post test scores, the number of fixation and the fixation duration of the student exposed to stimuli with signaling alone differs significantly to the comprehension test result, the number of fixation, and fixation duration of the student exposed to stimuli with signaling and pacing. [ABSTRACT FROM AUTHOR]

The growing and expanding zone of the free-market economy results in increasing competition in the global market, which leads companies to seek and implement solutions that will give them a competitive advantage. The authorities of countries and regions are also increasingly involved in this process, seeing it as an opportunity to develop and build a knowledge-based economy. One of the main factors improving competitiveness and providing opportunities for development is innovation, particularly developed at the local level. For this reason, activities that support research and development of innovation at the regional level are increasingly appreciated and gain greater importance. This article refers to regional innovation in Poland by analyzing its level between 2010 and 2020. The basis of the analysis was 15 selected indicators characterizing three dimensions related to the innovative development of regions, namely innovative capacity, innovative position, and economic development. This assessment was regarded as a multi-criteria problem, for which the CODAS method was used. Its application made it possible to achieve the main objective of this paper, which was to determine the level of innovation of studied regions and, on this basis, to create their ranking. In addition, the evaluation of the level of innovation of the regions for each of the analyzed dimensions was also carried out, and the relationship between the level of economic development and the capacity and innovative position of the regions was specified. The measure for evaluating the level of innovation, for each case studied, was the value of the Hi index, taken as a synthetic measure of regional innovation. The results show that the level of innovation for the regions in Poland varies widely as a function of time as well as the location of these regions. Differences in the dynamics of change and different levels of development of the analyzed dimensions characterizing innovation are evident. The results provide new knowledge in the field of regional development and should be used when creating a regional development strategy for individual regions, Poland, and the EU. [ABSTRACT FROM AUTHOR]

Long-term rates of escarpment retreat in sedimentary tablelands have been rarely determined and their possible variability in relation to major environmental changes has often been speculative, especially in older contributions. Moreover, rates reported so far were almost exclusively from arid regions. In this paper we present a dataset of 20 cosmogenic exposure ages, obtained for cliffs and boulders produced by rock-slope disintegration, left in front of a retreating 150-m-high escarpment of a sandstone mesa in SW Poland. The most distant boulders are >400 m away from the cliffs. Following previous research in the region, boulders are mainly products of in situ disintegration and hence, their present-day position on the slope approximates the past position of the cliffs, allowing for the calculations of cliff retreat. Exposure ages systematically increase with the distance from the present-day cliff line and cover the last 100 kyr, implying an average retreat rate of 4.18 mm/yr. However, the dataset splits into several sub-populations, each with its own trend, meaning that the rates of retreat varied with time. A maximum was reached during the Late Pleistocene and transition to the Holocene, when the rates exceeded 10 mm/yr and may have reached 100 mm/yr. The rates seemed distinctly lower between MIS5 and LGM and during the Holocene. We propose that the transition towards a warmer climate at the Pleistocene/Holocene boundary, with an increased frequency of freezing-thawing cycles, the degradation of permafrost and unblocking of groundwater drainage enhanced caprock disintegration and accelerated the break-off rates of caprock. During periods of most efficient cliff disintegration and boulder production the rates of escarpment retreat at the field site could have been two orders of magnitude higher than in the hyperarid areas. However, despite changing rates of retreat major processes involved in escarpment evolution seem to have remained the same. [ABSTRACT FROM AUTHOR]

• Combining several different heating devices in a hybrid installation is possible. • The RES share in heat production in hybrid installation may be significant. • The passive cooling mode of heat pumps is highly energy-efficient. • The efficiency of the ground heat pump in heating mode ranged from 3.5 to 3.8. The article presents long-term results of experimental tests of a hybrid installation (HI) consisting of four heating devices, three of which use renewable energy sources (RES). The HI is operating in a residential and retail building located near Kraków, in southern Poland. There is little experience with the operation of such installations, therefore, the purpose of this paper is to discuss significant aspects related to the implementation and operation of HI in a moderate, transitory climate. The research was carried out from 2011 to 2017. The share of solar collectors in annual heat generation ranged between 7.4% and 12.5%, with an average annual efficiency to 38%. The annual performance of a ground-source heat pump in the heating mode ranged from 3.5 to 3.8, and in the passive cooling mode, it reached up to 11.87. The annual efficiency of a gas condensing boiler was from 77.5% to 82.2%. Annually, the largest amounts of heat were supplied by a biomass boiler i.e. from 30% to as much as 50%. The paper disclosed clearly that it is possible to reach in HI high level of RES share in heat generation. A key issue requiring further research is the development of appropriate algorithms in the control systems of HI. [ABSTRACT FROM AUTHOR]

System for Applied Behavioral Analysis (SYSABA) is a freeware web-based software developed in Poland that aids therapists who work with developmentally disordered children. A pioneer in Poland application is adapted to Applied Behavior Analysis (ABA) methodology and is compliant with the Polish Regulation of the Ministry of Education. A part of SYSABA is a module that helps compose a compliant with Polish regulations and ABA methodology, the Individual Education-and-Therapeutic Program (pol. IPET). This development process is guided by an expert system, including specialists' knowledge of the subject. The IPET composition is demanding and time-consuming, and the decisions made by the therapist will influence the treatment results. Because there are many paths to the final curriculum, the decision-making module in SYSABA was designed to improve and standardize the process. The paper provides details of the IPETs expert module design in SYSABA. The expert knowledge of long-term supervisors was expressed in a set of regulations and constraints supplying a rule-based expert system. The unstructured expertise was translated into a logical SYSABA two-level framework. Thirty-six rules guiding skill and behavior curricula were created. The effectiveness of the expert system was confirmed by a survey after one year of SYSABA usage. [ABSTRACT FROM AUTHOR]

The task of management concepts, methods and techniques is to diversify the toolkit for the management staff so that they can lead organizations more efficiently and effectively. The possibility of having a variety of tools gives better prospects for developing effective strategies, creating an appropriate competitive position, faster decision-making, as well as progress, especially in the field of information technology, pose qualitatively new challenges for managers. It is of particular importance in the public administration sector, which is related to the state budget and is financed from it. The administration has to carry out the tasks for which it has been assigned, but it does not always have the appropriate human or financial resources. Modern management orientations can be helpful in this, especially when they are supported by IT technologies. Taking into account the above, the aim of the paper was formulated, which is to define the necessary conditions conducive to the implementation of new management tools with the support of IT technologies in public administration organizations. The research was conducted on a group of 20 public administration offices in Poland in the period 2018-2021. The main results show that the organizations participating in the study most often perceived the COVID-19 pandemic as a particular determinant of introducing changes in organizations and the search for new tools helpful in management, and IT technologies turned out to be a significant support in the implementation of tasks. The implementation of the study during the current development of COVID-19 and drawing conclusions after the pandemic may be the reason for further observations in this area, both in Poland and internationally. Therefore, it would be worthwhile to evaluate and compare the test results from several periods. It is certainly an interesting research problem that requires further research and analysis. [ABSTRACT FROM AUTHOR]

The paper presents the methodological assumptions for the linear mixed model and shows its usefulness in research on the factors determining the efficiency of investment funds. The aim of the study was to identify and evaluate the factors determining the efficiency of commodity funds in Poland using a linear mixed model. The Sharpe ratio was adopted as the fund's efficiency criterion. The subjective scope of the research covered all funds in Poland which at the end of December 2019 declared their investment portfolio exposure to commodity markets. The time scope of the study was 5 years, and annual data were used for the analysis. Based on the use of a linear mixed model, it was shown that there is a statistically significant negative relationship between the effectiveness of the studied funds and their operating time. This means that commodity funds that have been operating on the market for a shorter period of time achieve better investment results. [ABSTRACT FROM AUTHOR]

This paper presents the methodological assumptions of a logistic regression model and presents an example of the use of this type of models to assess the factors determining investment decisions of agricultural enterprises. The aim of the study was to identify and evaluate the factors influencing the decisions of agricultural enterprises in Central Pomerania with respect to tangible investments using the logistic regression model. The results of the research proved that the probability of making tangible investments by agricultural enterprises in Central Pomerania is influenced by financial factors: the structure of the use of capital expenditure (x 1 , x 4); use of traditional sources of financing (x 5 , x 6 , x 8); use of alternative sources of financing (x 13); variable combining the use of traditional and alternative sources of financing (x 14), as well as non-financial factors: characteristics of the enterprise (x 17) and behavioral aspects (x 18). It was also established that financial factors have a greater impact on the development of tangible investments in agricultural enterprises in Central Pomerania than non-financial factors. [ABSTRACT FROM AUTHOR]

For many SMEs innovation is essential to survive in a dynamically changing environment. Technological progress, including in particular the more intense use of digital technologies, increasingly pushes companies to take a fresh look at innovation and also indicates the need for changes in approach in the strategy adopted in order to become and stay innovative and competitive. New management approaches, flexibility of operations as well as product- and service-related innovativeness determines SMEs survival and development. As service SMEs start to compete more openly, rather than locally, their owners and managers have to stay alert and ready for changes. As digitization is beginning the factor which strongly influence how innovation processes are or can be implemented, also service SMEs should be actively aware of how digital transformation affects their environment. Emerging digital tools that aim to support the innovation process also influence its possible modifications, bringing a number of possible benefits and optimisations. The main objective of this paper is to expand the understanding of innovation process digitalization level and intensity in service SMEs, based on the pilot study conducted at the end of 2021 in Poland. The analysis was performed in relation to innovation process model, that included its six general stages. The results summarise the digitalisation score of the sample of 350 companies representing various service sector, and present the overview of innovating digitally practices in reference to general engagement in innovation process. The conclusions are drawn in regards to type and scope of digital tools used to facilitate respective activities included in the innovation management. [ABSTRACT FROM AUTHOR]

The study discusses the subject matter of sureties and guarantees granted by the State Treasury and their importance in implementing new technical and technological solutions and investment projects in which sureties and guarantees granted by the State Treasury are applied, emphasizing their relationship with new technical and technological solutions. An analysis of these issues leads to a conclusion that the technical and technological progress lies at the axiological basis of the surety-guarantee system which has been operating in Poland for a few decades. The research is narrowed down to projects that implement new technical and technological solutions. The paper primarily makes use of two research methods, that is an analysis of the law in force and an analytical investigation. These methods are applied to examine relevant literature, current legislative acts and statistical data contained in information on State Treasury sureties and guarantees granted in 2016-2020. The study takes account of the legal status in force on 30 April 2022 [ABSTRACT FROM AUTHOR]

Since 2020, the global economy has been dominated by the global outbreak of the SARS-CoV-2 virus causing the disease COVID-19. The outbreak of the pandemic was an external threat to companies, which had an impact on their innovation strategy On the other hand, for some companies, the pandemic is an opportunity for development. The global crisis, dynamic socio-technological changes, combined with globalization, cause a dizzying pace of change, there is no permission for failure in enterprises – you have to act and to do so effectively. One of the possible ways is to adapt/implement an innovation strategy The basic hypothesis in this paper is the claim that during the pandemic, the surveyed companies did not significantly limit their innovative activities and used an offensive strategy. The aim of the article is to identify the innovation strategies used in enterprises before and during the pandemic. In order to achieve the assumed goal, the article uses deductive inference, critical analysis of the subject-related literature and the in-depth interview (IDI). The research results presented in the article enrich the knowledge about innovative activities of enterprises during the pandemic. Innovation strategies used by enterprises before the pandemic (in 2016-2019) and during its duration (2020-2022) were identified. To summarise the research carried out, it can be stated that before the pandemic, respondents most often pointed to the offensive strategy, independent and market creation, during the pandemic to the offensive strategy, recruitment and independent. Enterprises that were innovative before the pandemic and applied innovation strategies did not stop doing so during the pandemic. [ABSTRACT FROM AUTHOR]

Modern-day innovations have become a base requirement of civilization progress, a determinant of the socio-economic development of each country or region, as well as the basis for the competitiveness and development of economic entities or organizations. Research on enterprise innovation in Poland shows inadequate engagement in this type of activity, which results in a poor assessment in innovation rankings, both in the EU and in the whole world alike. At the same time, statistics indicate that enterprises with foreign capital that operate in Poland are characterized by a greater propensity to pursue innovative activities. Amongst the many economies of the world, which have achieved tremendous progress in the recent years, both in terms of economic development and an increase in the level of innovation, China is commonly indicated as allocating more and more funds to R&D, while raising the quality and innovation of its production. Account taken of the above, the research problem undertaken by the authors consists in seeking an answer to the question whether the high level of innovative activity recorded in the Chinese economy translates in any way to the innovation of Chinese capital invested in Poland. In view of this, the aim of the research comprises taking an attempt to answer the following research questions: do enterprises that operate in Poland on the basis of Chinese capital conduct innovative activities and how is it directed? This paper discusses the preliminary results of research on the indicated issues, which were carried out by means of a diverse methodology, including, in addition to a critical analysis of the literature, in-depth interviews with experts in the field of China's economic policy and Polish-Chinese cooperation, as well as an analysis of a case study in a selected economic entity with Chinese capital operating in Poland. The results prove that the examined Chinese capital invested in Poland undertakes innovative activity and treats it as a strategic element of development, as evidenced not only by the implementation of specific types of innovations, but also by the pursue of R&D activities in Poland. For the sake of completeness of the situation regarding the activity of Chinese capital in the field of innovative activities carried out in Poland, it is required to expand and deepen the scope of research by extending the subjective scope of companies from other sectors of the economy, identifying determinants that shape innovation of this type of investment, or analysis of Chinese business models capital invested in Poland. [ABSTRACT FROM AUTHOR]

One of the most noticeable changes related to the Industry 4.0 is growing investment in industrial robots, and in manufacturing automation in general. The main purpose of this paper is to explore the recent trends in the international market of industrial robots over two last decades, and then to assess the achievements of selected new European Union member states in respect of industrial robots' implementation and its consequences to domestic labor market. Research based mostly on International Federation of Robotics and International Labour Organization data showed that automation processes in new EU member states were recently much faster than in top 10 countries with largest operational stocks of industrial robots. On the other hand still lower labor costs and relatively high labor productivity can result in slower implementation of industrial robots in their manufacturing industries. [ABSTRACT FROM AUTHOR]

The objective of the paper is to find out whether companies belonging to Industry 4.0 use management accounting systems more intensively. We used three main statistical methods in the analysis of the surveys: Spearman's rank correlation coefficient, the U Mann-Whitney test, and the H Kruskal-Wallis test. The conclusion of the study is that companies belonging to Industry 4.0 use selected management accounting systems more intensively, both conventional ones as well as those considered to be modern. The study also showed that the combined effect of belonging to Industry 4.0 and intensive use of selected management accounting systems differentiates the perceived performance of companies. [ABSTRACT FROM AUTHOR]

The paper is devoted to the analysis of the role of IT dynamic capabilities on leadership influence on organizational performance. In particular, the analysis concentrates on servant leadership. It is assumed that the dynamic capabilities of IT strengthen the relation between servant leadership and organizational performance, allowing for quicker adaptation of IT solutions to the needs of employees. Empirical research was conducted to verify formulated hypotheses based on results obtained from 263 organizations operating in Poland. Statistical reasoning based on linear regression analysis with moderator was made using SPSS Macro Process. The role of IT dynamic capabilities for enhancing the development of leadership skills, specifically are presented. The findings show that IT dynamic capabilities indeed strengthen the positive influence of servant leadership on organizational performance, boosting the positive role of servant leadership in contemporary organizations. [ABSTRACT FROM AUTHOR]

This paper concerns the influence of IT dynamic capabilities on controlling effectiveness. The main aim of the article is to verify whether IT dynamic capabilities strengthen the influence of dynamic capabilities of controlling on organizational performance through quality of controlling, as well as job performance of managers and employees, showing another way, in which IT can support controlling use in contemporary organizations. The proposed theoretical framework is verified empirically on the sample of 246 organizations operating in Poland, from which 231 organizations commented on the implementation of controlling. The verification confirmed that IT dynamic capabilities moderate the relations included in Controlling Effectiveness Model, which is a basis for the study. The research is based on the multivariant path analysis executed using SPSS AMOS, with bootstrapping. [ABSTRACT FROM AUTHOR]

The paper presents the results of the research on the influence of the COVID-19 pandemic on the dissemination of innovative e-learning tools in higher education. Research was carried out in Poland in December 2021 on a sample of 621 students. The main issue that was the subject of the author's analysis was the influence of the COVID-19 pandemic on the change in the use of innovative e-learning tools in university education. After conducting the research and discussing this and related research about e-learning during the pandemic, it was concluded that the percentage of students familiar with the analyzed e-learning tools has increased significantly during the pandemic. There has been a visible rise, especially in the usage of the following tools: MS Teams, Zoom, and Google Classroom. The most frequently used e-learning tools during the COVID-19 pandemic have been mainly videoconferencing tools such as MS Teams and Zoom. However, students also have used e-learning platforms and e-mails. The author's research identified three hidden factors (categories) of the used e-learning tools. They include the following categories: popular services and applications adapted to e-learning; popular applications for synchronous meetings adapted to e-learning; and other synchronous and asynchronous e-learning methods. The familiarity with information technology, as well as an interest in innovative e-learning tools, have positive influence on the ease of acquiring content in e-learning. Having the proper resources also positively influences the absorption of e-learning content. On the basis of the achieved results, the authors prepared a model of relations between students' interest in innovative e-learning technology and the resources they possess to participate in e-learning classes. This model enables us to assess which method—e-learning, traditional or hybrid—should be used in the given situation. The developed model can be useful for universities. They can assess the students' interest in innovative e-learning technologies and their level of technical resources using questionnaires and on this basis divide students into groups to prepare the optimal learning way—e-learning, traditional or hybrid. [ABSTRACT FROM AUTHOR]