Zeszyty Naukowe - Politechnika Śląska. Organizacja i Zarządzanie, 2024
The aim of this paper was to define the concept and dimensions of sustainable gastronomy. Design/... more The aim of this paper was to define the concept and dimensions of sustainable gastronomy. Design/methodology/approach: The article uses the method of critical literature analysis as well as the method of synthesis and logical inference. Findings: The article proposes the author's definition of sustainable gastronomy, drawing attention to the necessity of taking into account all three areas of sustainable development (economic, social and ecological), thinking in the perspective of future generations and cooperation of various entities operating within the gastronomy sector, as an important condition for the implementation of the principles of sustainable development in this area. The proposed model of sustainable gastronomy, based on the three classic dimensions of sustainable development, refers to the most important activities that should create this type of gastronomy. Research limitations/implications: The considerations and conclusions are theoretical, and they are based on the analysis of publications available in full-text form in the e-collections and online catalogue of the University of Gdansk Library and Google Scholar. Practical implications: The conclusions presented in this paper may be a suggestion for the legislator, local authorities and companies from the catering industry regarding the directions of activities related to the development and promotion of sustainable gastronomy. They can be used to conduct a self-assessment of catering establishments, and its results can be used to strengthen competitive advantage. Social implications: The considerations and conclusions presented in the article may contribute to raising public awareness of the specifics of sustainable gastronomy, and thus contribute to buyers making more informed decisions regarding the choice of gastronomic offer. Originality/value: The article is dedicated to the issue of sustainable gastronomy, which is relatively rarely subject of the research. Furthermore authors propose definition of sustainable gastronomy along with its model.
Zeszyty Naukowe Uniwersytetu Szczecinskiego Finanse Rynki Finansowe Ubezpieczenia, 2011
One of the practical problems faced by managers when choosing between alternatives (including whe... more One of the practical problems faced by managers when choosing between alternatives (including whether or not to invest in a particular foreign project), is how to deal with the uncertainty of the outcome(s). Research examined the hypothesis that the risk adjusted discount rate (RADR) method, containing Country Risk premium, can be applied as an equivalent of probability weighted scenarios (PWS) approach in a process of accounting for Country Risk in the expected Net Present Value (NPV) calculation for Foreign Direct Investment (FDI). The experiment was run on a sample taken from the FDI portfolio of Statoil, a Norwegian oil and gas company, which consists of 24 investment cases performed in six countries. The results of this experiment support the hypothesis that, for the tested population, the RADR method is not an equivalent of the PWS approach and that both cannot be used interchangeably to account for Country Risk in the process of FDI appraisal.
RESEARCH OBJECTIVE: The aim of this paper is to answer the research question: Which issues play c... more RESEARCH OBJECTIVE: The aim of this paper is to answer the research question: Which issues play crucial roles in universities' responsible research and the innovation transfer process? The tool used to achieve the aim of the study was analysis of the specific role of the concept of responsible research and innovation transfer from universities to the economy.
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of t... more This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022. This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs). As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers. The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period. This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021). In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
Responsible research and innovation (RRI) has gained significant traction in recent decades. Howe... more Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of Neo-Schumpeterian economics (N-SE). This paper aims to bridge the gap between the theories of responsible innovation (RI) and RRI and the underlying assumptions of N-SE. We seek to clarify the concept of responsible (research and) innovation — R(R)I. N-SE inherently recognizes the involvement of diverse stakeholders, including society and the public sector, as entrepreneurs driving and implementing innovation while assuming responsibility for its effects and consequences. In this respect, N-SE aligns with the responsible innovation concept discussed within the R(R)I framework. The paper addresses the fundamental question: What are the shared areas of interest between R(R)I and N-SE? This exploration enhances our understanding and facilitates the practical ...
Responsible research and innovation (RRI) has gained significant traction in recent decades. Howe... more Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of Neo-Schumpeterian economics (N-SE). This paper aims to bridge the gap between the theories of responsible innovation (RI) and RRI and the underlying assumptions of N-SE. We seek to clarify the concept of responsible (research and) innovation-R(R)I. N-SE inherently recognizes the involvement of diverse stakeholders, including society and the public sector, as entrepreneurs driving and implementing innovation while assuming responsibility for its effects and consequences. In this respect, N-SE aligns with the responsible innovation concept discussed within the R(R)I framework. The paper addresses the fundamental question: What are the shared areas of interest between R(R)I and N-SE? This exploration enhances our understanding and facilitates the practical implementation of R(R)I in the context of N-SE, thereby promoting ethical, socially beneficial, and sustainable technological advancements.
International Journal of Environmental Research and Public Health, 2023
The importance of studying civilization diseases manifests itself in the impact of changing lifes... more The importance of studying civilization diseases manifests itself in the impact of changing lifestyles, on the number of deaths and causes of death. Technology transfer plays an important role in the prevention and treatment of these diseases. Through this, it is possible to transfer new treatments and diagnostics to clinics and hospitals more quickly and effectively, which leads to better healthcare for patients. Technology transfer can also aid in the development of new drugs and therapies that can be effective in the treatment of civilization diseases. The paper aims to evaluate the technology transfer process in the field of civilization diseases, using COVID-19 as an example of a pandemic that requires quick development and transfer of technology. To achieve the assumed goal, we propose a multivariate synthetic ratio in the field of civilization diseases (SMTT—Synthetic Measure of Technology Transfer) to analyze data from the Global Data database. We used submeasures like SMTT_value (Synthetic Measure of Technology Transfer_value) and SMTT_quantity (Synthetic Measure of Technology Transfer_quantity) to measure technology transfer and put the data into a graph. Our analysis focuses on 14 diseases over a period of 10 years (2012–2021) and includes nine forms of technology transfer, allowing us to create a tool for analysing the process in multiple dimensions. Our results show that COVID-19 is similar in terms of technology transfer to diseases such as diabetes, cardiovascular diseases, neurodegenerative diseases, and breast cancer, even though data for COVID-19 is available for only 2 years.
In many Member States, European regions and cities, tourism is a key factor in the economic and s... more In many Member States, European regions and cities, tourism is a key factor in the economic and social structure. The COVID-19 pandemic that broke out in 2020 caused significant losses in the tourism sector area in all European Union (EU) countries. This applies in particular to one of the elements of the tourism sector of any economy with access to the sea - the possibility of accepting cruise ships. This cruise tourism sector has also been hit hard by the COVID-19 pandemic. The aim of this paper is to estimate the number of selected expenditures of passengers and cruise ship crews entering the ports of Gdańsk and Gdynia, which are a source of revenue for the region, as well as the impact of the COVID-19 pandemic on limiting the growth of this tourism segment. Our study takes a holistic approach by estimating the amount of revenue generated by tourists arriving in the two ports in the Gulf of Gdańsk capable of handling large cruise ships. Based on the number of arriving tourists in...
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of t... more This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022. This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs). As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers. The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period. This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021). In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
International Journal of Environmental Research and Public Health
The importance of studying civilization diseases manifests itself in the impact of changing lifes... more The importance of studying civilization diseases manifests itself in the impact of changing lifestyles, on the number of deaths and causes of death. Technology transfer plays an important role in the prevention and treatment of these diseases. Through this, it is possible to transfer new treatments and diagnostics to clinics and hospitals more quickly and effectively, which leads to better healthcare for patients. Technology transfer can also aid in the development of new drugs and therapies that can be effective in the treatment of civilization diseases. The paper aims to evaluate the technology transfer process in the field of civilization diseases, using COVID-19 as an example of a pandemic that requires quick development and transfer of technology. To achieve the assumed goal, we propose a multivariate synthetic ratio in the field of civilization diseases (SMTT—Synthetic Measure of Technology Transfer) to analyze data from the Global Data database. We used sub-measures like SMTT...
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of t... more This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022. This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs). As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers. The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period. This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021). In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
The impact of tourism on GDP results, inter alia, from the creation of various jobs in the widely... more The impact of tourism on GDP results, inter alia, from the creation of various jobs in the widely understood tourism sector, as well as from travels made both by citizens within their country and by foreigners. Such travels entail expenditure on various goods and services. The coronavirus pandemic that broke out in 2020 caused significant losses in the economic area in all European Union (EU) countries. The restrictions implemented in connection with the pandemic affected the tourism sector the most. The aim of this paper is an assessment of the competitive position of EU27 countries from the tourism sector perspective. The study is based on the analysis of the competitive position of the tourism sector in EU member countries in the pre-COVID era, which is why the research period was 2011-2019. The tool for achieving this objective was a multivariate comparative analysis. The position can be assessed on the basis of various sub-measures, but this does not give a complete picture, on...
Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 2016
Purpose-This paper applies Schumpeter's innovation theory approach to current patent policy. The ... more Purpose-This paper applies Schumpeter's innovation theory approach to current patent policy. The theoretical analysis examines whether the patent policy harms the innovation level in the innovation driven economy. The aim of this paper is to answer the question: Is current patent policy stimulating or does it have a destructive impact on economic development driven by innovations? Design/methodology/approach-In this paper there is a discussion of how patent policy can influence the innovation level in an Innovation Driven Economy. The author has focused on a literature study and has presented a theoretical concept of the "Patent Wave Curve". Findings-Part I of this paper discusses the role of patent policy in the economy and highlights policy concerns raised by the actions of certain entities. Part II concludes with a brief overview of Schumpeter's innovation wave concept in the conditions of increased amounts of patent applications. The author therefore suggests that the economic and patent policy debate should change its attention toward finding significant ways of identifying innovation destructive behaviours, instead of eliminating certain business models. Originality/value-With reference to Schumpeter's innovation theory the author presented in a paper the "Patent Wave Curve" concept. Having regard to Schumpeter's creative destruction, patent racing theory, the current number of patent applications and patent policy problems (such as NPEs or PAEs activity) there is a point in the economy when without proper impulse it is pushed into an "innovation stagnation trap".
In Knowledge Based Bio-Economy over the past two decades, biotechnology has provided a motor for ... more In Knowledge Based Bio-Economy over the past two decades, biotechnology has provided a motor for environmentally sustainable production and for the development of a diverse range of innovative products. The paper presents the possibility of using euclidean distance from the Positive Development Pattern (PDP) to identify those biotech companies which are characterized by the highest levels of innovation. As a result there was created synthetic ratio with range from 0 to 1 for each of 173 objects (Enterprises). Sorted from highest to lowest value of SMD (Systematic Measure of Development) ratio became a ranking of competitive position of most innovative companies in pharmaceuticals and biotechnology industry. The role biotechnology could play in addressing what are considered the most serious challenges to world economies and societies over the next decades. These challenges include agriculture, healthcare, industry and other resources and services to a world that will see its population increase by a third in the face of mounting environmental stresses over the next 20 years. The purpose of the article is to present possibility of usage of multidimensional analysis to evaluate the competitive position of enterprise. Author presents SMD ratio for pharmaceuticals and biotechnology companies. Presented tool solves the problem of low level of utility of one-dimensional analysis.
The paper illustrates the results of a research which aimed to perform a diagnosis made in the fr... more The paper illustrates the results of a research which aimed to perform a diagnosis made in the frame of the FP7 project called IRRESISTIBLE, being oriented on the training module related to Nanomaterials, concerning the results recorded in specific activities carried out in educational activities organized by formal and non-formal educational partnership-university, schools, research institute, museums. In order to achieve the goal of promoting Responsible Research and Innovation in educational activities, the abovementioned project proposed a series of activities involving the participation of a large number of teachers and students. The research targeted the following specific objectives: (a) the analysis of the perception related to learning experiences, made by direct beneficiaries who acted in an active way in the educational activities (students, teachers, researchers, experts)-OS1; (b) the identification of representations expressed by the educational actors related to the impact of performed activities on their own professional development-OS2; (c) the analysis of the feedback concerning the benefits of their direct participation in the project activities-OS3; (d) the measure of the project added value based on a set of quantified indicators (baseline indicators)-OS4. The research was a mixed-type: qualitative and quantitative, and its methods and tools were based on questionnaire surveys and semi-structured interviews. The target group consisted on: students, teachers, researchers and educational experts. The quantitative research enabled the measurement of the interest level of the beneficiaries involved in the IRRESISTIBLE project, related to the dissemination of the learning results.
Economic development and transformation processes have become much more intense in economic reali... more Economic development and transformation processes have become much more intense in economic reality in the last years than they have ever been before. At this time a lot of questions were raised about the causes of the actual Global Crisis, future crises, the factors affecting the modern economy, about the essence of contemporary capitalism, demographic problems and overgrown bureaucracy. The most spectacular threat to capitalism, (based on private entrepreneurship) according to Schumpeter, stems from the high, growing and progressive taxation. Schumpeter saw clearly that the financing of public goods and services (requiring taxes, maybe even relatively high) is something other than a clerical control of the economic system that violates the natural economic mechanism. Moreover, Schumpeter says explicitly that an entrepreneur does not have to be one person, he even states that the country (state) itself, or its agenda, can act as an entrepreneur. Therefore, it can be concluded that ...
Zeszyty Naukowe - Politechnika Śląska. Organizacja i Zarządzanie, 2024
The aim of this paper was to define the concept and dimensions of sustainable gastronomy. Design/... more The aim of this paper was to define the concept and dimensions of sustainable gastronomy. Design/methodology/approach: The article uses the method of critical literature analysis as well as the method of synthesis and logical inference. Findings: The article proposes the author's definition of sustainable gastronomy, drawing attention to the necessity of taking into account all three areas of sustainable development (economic, social and ecological), thinking in the perspective of future generations and cooperation of various entities operating within the gastronomy sector, as an important condition for the implementation of the principles of sustainable development in this area. The proposed model of sustainable gastronomy, based on the three classic dimensions of sustainable development, refers to the most important activities that should create this type of gastronomy. Research limitations/implications: The considerations and conclusions are theoretical, and they are based on the analysis of publications available in full-text form in the e-collections and online catalogue of the University of Gdansk Library and Google Scholar. Practical implications: The conclusions presented in this paper may be a suggestion for the legislator, local authorities and companies from the catering industry regarding the directions of activities related to the development and promotion of sustainable gastronomy. They can be used to conduct a self-assessment of catering establishments, and its results can be used to strengthen competitive advantage. Social implications: The considerations and conclusions presented in the article may contribute to raising public awareness of the specifics of sustainable gastronomy, and thus contribute to buyers making more informed decisions regarding the choice of gastronomic offer. Originality/value: The article is dedicated to the issue of sustainable gastronomy, which is relatively rarely subject of the research. Furthermore authors propose definition of sustainable gastronomy along with its model.
Zeszyty Naukowe Uniwersytetu Szczecinskiego Finanse Rynki Finansowe Ubezpieczenia, 2011
One of the practical problems faced by managers when choosing between alternatives (including whe... more One of the practical problems faced by managers when choosing between alternatives (including whether or not to invest in a particular foreign project), is how to deal with the uncertainty of the outcome(s). Research examined the hypothesis that the risk adjusted discount rate (RADR) method, containing Country Risk premium, can be applied as an equivalent of probability weighted scenarios (PWS) approach in a process of accounting for Country Risk in the expected Net Present Value (NPV) calculation for Foreign Direct Investment (FDI). The experiment was run on a sample taken from the FDI portfolio of Statoil, a Norwegian oil and gas company, which consists of 24 investment cases performed in six countries. The results of this experiment support the hypothesis that, for the tested population, the RADR method is not an equivalent of the PWS approach and that both cannot be used interchangeably to account for Country Risk in the process of FDI appraisal.
RESEARCH OBJECTIVE: The aim of this paper is to answer the research question: Which issues play c... more RESEARCH OBJECTIVE: The aim of this paper is to answer the research question: Which issues play crucial roles in universities' responsible research and the innovation transfer process? The tool used to achieve the aim of the study was analysis of the specific role of the concept of responsible research and innovation transfer from universities to the economy.
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of t... more This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022. This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs). As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers. The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period. This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021). In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
Responsible research and innovation (RRI) has gained significant traction in recent decades. Howe... more Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of Neo-Schumpeterian economics (N-SE). This paper aims to bridge the gap between the theories of responsible innovation (RI) and RRI and the underlying assumptions of N-SE. We seek to clarify the concept of responsible (research and) innovation — R(R)I. N-SE inherently recognizes the involvement of diverse stakeholders, including society and the public sector, as entrepreneurs driving and implementing innovation while assuming responsibility for its effects and consequences. In this respect, N-SE aligns with the responsible innovation concept discussed within the R(R)I framework. The paper addresses the fundamental question: What are the shared areas of interest between R(R)I and N-SE? This exploration enhances our understanding and facilitates the practical ...
Responsible research and innovation (RRI) has gained significant traction in recent decades. Howe... more Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of Neo-Schumpeterian economics (N-SE). This paper aims to bridge the gap between the theories of responsible innovation (RI) and RRI and the underlying assumptions of N-SE. We seek to clarify the concept of responsible (research and) innovation-R(R)I. N-SE inherently recognizes the involvement of diverse stakeholders, including society and the public sector, as entrepreneurs driving and implementing innovation while assuming responsibility for its effects and consequences. In this respect, N-SE aligns with the responsible innovation concept discussed within the R(R)I framework. The paper addresses the fundamental question: What are the shared areas of interest between R(R)I and N-SE? This exploration enhances our understanding and facilitates the practical implementation of R(R)I in the context of N-SE, thereby promoting ethical, socially beneficial, and sustainable technological advancements.
International Journal of Environmental Research and Public Health, 2023
The importance of studying civilization diseases manifests itself in the impact of changing lifes... more The importance of studying civilization diseases manifests itself in the impact of changing lifestyles, on the number of deaths and causes of death. Technology transfer plays an important role in the prevention and treatment of these diseases. Through this, it is possible to transfer new treatments and diagnostics to clinics and hospitals more quickly and effectively, which leads to better healthcare for patients. Technology transfer can also aid in the development of new drugs and therapies that can be effective in the treatment of civilization diseases. The paper aims to evaluate the technology transfer process in the field of civilization diseases, using COVID-19 as an example of a pandemic that requires quick development and transfer of technology. To achieve the assumed goal, we propose a multivariate synthetic ratio in the field of civilization diseases (SMTT—Synthetic Measure of Technology Transfer) to analyze data from the Global Data database. We used submeasures like SMTT_value (Synthetic Measure of Technology Transfer_value) and SMTT_quantity (Synthetic Measure of Technology Transfer_quantity) to measure technology transfer and put the data into a graph. Our analysis focuses on 14 diseases over a period of 10 years (2012–2021) and includes nine forms of technology transfer, allowing us to create a tool for analysing the process in multiple dimensions. Our results show that COVID-19 is similar in terms of technology transfer to diseases such as diabetes, cardiovascular diseases, neurodegenerative diseases, and breast cancer, even though data for COVID-19 is available for only 2 years.
In many Member States, European regions and cities, tourism is a key factor in the economic and s... more In many Member States, European regions and cities, tourism is a key factor in the economic and social structure. The COVID-19 pandemic that broke out in 2020 caused significant losses in the tourism sector area in all European Union (EU) countries. This applies in particular to one of the elements of the tourism sector of any economy with access to the sea - the possibility of accepting cruise ships. This cruise tourism sector has also been hit hard by the COVID-19 pandemic. The aim of this paper is to estimate the number of selected expenditures of passengers and cruise ship crews entering the ports of Gdańsk and Gdynia, which are a source of revenue for the region, as well as the impact of the COVID-19 pandemic on limiting the growth of this tourism segment. Our study takes a holistic approach by estimating the amount of revenue generated by tourists arriving in the two ports in the Gulf of Gdańsk capable of handling large cruise ships. Based on the number of arriving tourists in...
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of t... more This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022. This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs). As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers. The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period. This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021). In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
International Journal of Environmental Research and Public Health
The importance of studying civilization diseases manifests itself in the impact of changing lifes... more The importance of studying civilization diseases manifests itself in the impact of changing lifestyles, on the number of deaths and causes of death. Technology transfer plays an important role in the prevention and treatment of these diseases. Through this, it is possible to transfer new treatments and diagnostics to clinics and hospitals more quickly and effectively, which leads to better healthcare for patients. Technology transfer can also aid in the development of new drugs and therapies that can be effective in the treatment of civilization diseases. The paper aims to evaluate the technology transfer process in the field of civilization diseases, using COVID-19 as an example of a pandemic that requires quick development and transfer of technology. To achieve the assumed goal, we propose a multivariate synthetic ratio in the field of civilization diseases (SMTT—Synthetic Measure of Technology Transfer) to analyze data from the Global Data database. We used sub-measures like SMTT...
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of t... more This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022. This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs). As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers. The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period. This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021). In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
The impact of tourism on GDP results, inter alia, from the creation of various jobs in the widely... more The impact of tourism on GDP results, inter alia, from the creation of various jobs in the widely understood tourism sector, as well as from travels made both by citizens within their country and by foreigners. Such travels entail expenditure on various goods and services. The coronavirus pandemic that broke out in 2020 caused significant losses in the economic area in all European Union (EU) countries. The restrictions implemented in connection with the pandemic affected the tourism sector the most. The aim of this paper is an assessment of the competitive position of EU27 countries from the tourism sector perspective. The study is based on the analysis of the competitive position of the tourism sector in EU member countries in the pre-COVID era, which is why the research period was 2011-2019. The tool for achieving this objective was a multivariate comparative analysis. The position can be assessed on the basis of various sub-measures, but this does not give a complete picture, on...
Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 2016
Purpose-This paper applies Schumpeter's innovation theory approach to current patent policy. The ... more Purpose-This paper applies Schumpeter's innovation theory approach to current patent policy. The theoretical analysis examines whether the patent policy harms the innovation level in the innovation driven economy. The aim of this paper is to answer the question: Is current patent policy stimulating or does it have a destructive impact on economic development driven by innovations? Design/methodology/approach-In this paper there is a discussion of how patent policy can influence the innovation level in an Innovation Driven Economy. The author has focused on a literature study and has presented a theoretical concept of the "Patent Wave Curve". Findings-Part I of this paper discusses the role of patent policy in the economy and highlights policy concerns raised by the actions of certain entities. Part II concludes with a brief overview of Schumpeter's innovation wave concept in the conditions of increased amounts of patent applications. The author therefore suggests that the economic and patent policy debate should change its attention toward finding significant ways of identifying innovation destructive behaviours, instead of eliminating certain business models. Originality/value-With reference to Schumpeter's innovation theory the author presented in a paper the "Patent Wave Curve" concept. Having regard to Schumpeter's creative destruction, patent racing theory, the current number of patent applications and patent policy problems (such as NPEs or PAEs activity) there is a point in the economy when without proper impulse it is pushed into an "innovation stagnation trap".
In Knowledge Based Bio-Economy over the past two decades, biotechnology has provided a motor for ... more In Knowledge Based Bio-Economy over the past two decades, biotechnology has provided a motor for environmentally sustainable production and for the development of a diverse range of innovative products. The paper presents the possibility of using euclidean distance from the Positive Development Pattern (PDP) to identify those biotech companies which are characterized by the highest levels of innovation. As a result there was created synthetic ratio with range from 0 to 1 for each of 173 objects (Enterprises). Sorted from highest to lowest value of SMD (Systematic Measure of Development) ratio became a ranking of competitive position of most innovative companies in pharmaceuticals and biotechnology industry. The role biotechnology could play in addressing what are considered the most serious challenges to world economies and societies over the next decades. These challenges include agriculture, healthcare, industry and other resources and services to a world that will see its population increase by a third in the face of mounting environmental stresses over the next 20 years. The purpose of the article is to present possibility of usage of multidimensional analysis to evaluate the competitive position of enterprise. Author presents SMD ratio for pharmaceuticals and biotechnology companies. Presented tool solves the problem of low level of utility of one-dimensional analysis.
The paper illustrates the results of a research which aimed to perform a diagnosis made in the fr... more The paper illustrates the results of a research which aimed to perform a diagnosis made in the frame of the FP7 project called IRRESISTIBLE, being oriented on the training module related to Nanomaterials, concerning the results recorded in specific activities carried out in educational activities organized by formal and non-formal educational partnership-university, schools, research institute, museums. In order to achieve the goal of promoting Responsible Research and Innovation in educational activities, the abovementioned project proposed a series of activities involving the participation of a large number of teachers and students. The research targeted the following specific objectives: (a) the analysis of the perception related to learning experiences, made by direct beneficiaries who acted in an active way in the educational activities (students, teachers, researchers, experts)-OS1; (b) the identification of representations expressed by the educational actors related to the impact of performed activities on their own professional development-OS2; (c) the analysis of the feedback concerning the benefits of their direct participation in the project activities-OS3; (d) the measure of the project added value based on a set of quantified indicators (baseline indicators)-OS4. The research was a mixed-type: qualitative and quantitative, and its methods and tools were based on questionnaire surveys and semi-structured interviews. The target group consisted on: students, teachers, researchers and educational experts. The quantitative research enabled the measurement of the interest level of the beneficiaries involved in the IRRESISTIBLE project, related to the dissemination of the learning results.
Economic development and transformation processes have become much more intense in economic reali... more Economic development and transformation processes have become much more intense in economic reality in the last years than they have ever been before. At this time a lot of questions were raised about the causes of the actual Global Crisis, future crises, the factors affecting the modern economy, about the essence of contemporary capitalism, demographic problems and overgrown bureaucracy. The most spectacular threat to capitalism, (based on private entrepreneurship) according to Schumpeter, stems from the high, growing and progressive taxation. Schumpeter saw clearly that the financing of public goods and services (requiring taxes, maybe even relatively high) is something other than a clerical control of the economic system that violates the natural economic mechanism. Moreover, Schumpeter says explicitly that an entrepreneur does not have to be one person, he even states that the country (state) itself, or its agenda, can act as an entrepreneur. Therefore, it can be concluded that ...
Responsible research and innovation (RRI) has gained significant traction in recent decades. Howe... more Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of Neo-Schumpeterian economics (N-SE). This paper aims to bridge the gap between the theories of responsible innovation (RI) and RRI and the underlying assumptions of N-SE. We seek to clarify the concept of responsible (research and) innovation — R(R)I. N-SE inherently recognizes the involvement of diverse stakeholders, including society and the public sector, as entrepreneurs driving and implementing innovation while assuming responsibility for its effects and consequences. In this respect, N-SE aligns with the responsible innovation concept discussed within the R(R)I framework. The paper addresses the fundamental question: What are the shared areas of interest between R(R)I and N-SE? This exploration enhances our understanding and facilitates the practical implementation of R(R)I in the context of N-SE, thereby promoting ethical, socially beneficial, and sustainable technological advancements.
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Papers by Karol Śledzik
treatments and diagnostics to clinics and hospitals more quickly and effectively, which leads to better healthcare for patients. Technology transfer can also aid in the development of new drugs and therapies that can be effective in the treatment of civilization diseases. The paper aims to evaluate the technology transfer process in the field of civilization diseases, using COVID-19 as an example of a pandemic that requires quick development and transfer of technology. To achieve the assumed
goal, we propose a multivariate synthetic ratio in the field of civilization diseases (SMTT—Synthetic Measure of Technology Transfer) to analyze data from the Global Data database. We used submeasures like SMTT_value (Synthetic Measure of Technology Transfer_value) and SMTT_quantity (Synthetic Measure of Technology Transfer_quantity) to measure technology transfer and put the data into a graph. Our analysis focuses on 14 diseases over a period of 10 years (2012–2021) and
includes nine forms of technology transfer, allowing us to create a tool for analysing the process in multiple dimensions. Our results show that COVID-19 is similar in terms of technology transfer to diseases such as diabetes, cardiovascular diseases, neurodegenerative diseases, and breast cancer, even though data for COVID-19 is available for only 2 years.
This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs).
As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers.
The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period.
This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021).
In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
treatments and diagnostics to clinics and hospitals more quickly and effectively, which leads to better healthcare for patients. Technology transfer can also aid in the development of new drugs and therapies that can be effective in the treatment of civilization diseases. The paper aims to evaluate the technology transfer process in the field of civilization diseases, using COVID-19 as an example of a pandemic that requires quick development and transfer of technology. To achieve the assumed
goal, we propose a multivariate synthetic ratio in the field of civilization diseases (SMTT—Synthetic Measure of Technology Transfer) to analyze data from the Global Data database. We used submeasures like SMTT_value (Synthetic Measure of Technology Transfer_value) and SMTT_quantity (Synthetic Measure of Technology Transfer_quantity) to measure technology transfer and put the data into a graph. Our analysis focuses on 14 diseases over a period of 10 years (2012–2021) and
includes nine forms of technology transfer, allowing us to create a tool for analysing the process in multiple dimensions. Our results show that COVID-19 is similar in terms of technology transfer to diseases such as diabetes, cardiovascular diseases, neurodegenerative diseases, and breast cancer, even though data for COVID-19 is available for only 2 years.
This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs).
As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers.
The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period.
This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021).
In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.