Research Bulletins of the Faculty of Economic Sciences
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Wydział Nauk Ekonomicznych - Politechnika Koszalińska
TOURISM POTENTIAL OF KOSZALIN IN TERMS OF TOURISM VALUES
Each city has utility values that make it attractive, including those that create tourist potential. The aim of the presented research was to assess the potential of Koszalin in terms of tourist assets. For the purposes of the article, a survey using a questionnaire was conducted. The study was conducted electronically via the Google Forms website. The study group consisted of full-time and part-time students of the Faculty of Economics of the Koszalin University of Technology. The questionnaire was created on November 19 and closed on December 11. A total of 69 correctly completed questionnaires were obtained. As a result of the conducted research, the research hypothesis was confirmed, according to which Koszalin has untapped potential in terms of tourist assets. Most attractions received quite high ratings – exceeding the average value of 4 on a five-point Likert scale. The highest ratings were given to the tourist trails on Chełmska Mountain and the Koszalin Aquapark. The knowledge of the respondents about the existence of individual attractions turned out to be varied, which indicates the need to promote the city's assets. The most recognizable places are those for active recreation, especially the Koszalin Aquapark.
tourism potential, tourism attractiveness, tourism values, natural values, anthropogenic values, Koszalin
Copyright (c) 2025 Research Bulletins of the Faculty of Economic Sciences
Tax optimization constitutes a crucial element of financial management for enterprises, enabling the minimization of tax burdens within the boundaries of the law. This article discusses the definition, assumptions, and significance of tax optimization in the context of corporate financial strategy. It outlines the objectives of optimization as well as the risks associated with it. The article includes the results of survey research on entrepreneurs' awareness of tax optimization, highlighting a tendency to choose specific forms of business activity to reduce tax liability. It also explores how Polish entrepreneurs perceive and apply tax optimization, identifying the most commonly used methods and strategies in this area. The article emphasizes the necessity of understanding and appropriately applying current regulations to ensure that business activities remain lawful and support long-term growth.
tax optimization, business activities, strategies
LEADERSHIP FOR INNOVATION AND SHAPING LEADERS FOR CHANGE IN THE HOTEL INDUSTRY
Innovative leadership and shaping a change leader in the hotel industry is linked to the modern trend of thinking based on openness and flexibility in managing different generations of employees. The challenge for a leader is managing the youngest employees called Generation Z, who have completely different expectations and are focused on developing their own careers. Their capabilities should be used with the use of modern technologies, flexible working hours and participation in Agile Leadership projects. The aim of the research was to show innovative leadership as a certain pattern, thanks to which it is easier to shape change leaders in the hotel industry. It has been shown that innovation is based on the implementation of changes that take into account the needs and capabilities of the entire team, and an innovative leader is a person who uses the potential of employees, constantly learning and influencing the organizational culture.
innovation, generation Z management, change leader, hotel industry
The road to credit – what do young people know about their creditworthiness? (CASE STUDY OF THE WIELKOPOLSKA REGION))
Creditworthiness plays a crucial role in the financial management of young people, who are increasingly interested in loans as they strive for financial independence. Despite the growing demand for loans (especially mortgages), many young individuals lack sufficient knowledge about creditworthiness, which can lead to poor financial decisions. Therefore, the primary objective of the study was to assess the level of knowledge among young people regarding creditworthiness and its impact on their financial decisions. A survey was conducted among young people in the Greater Poland Voivodeship to address the following research questions: Do young people understand what creditworthiness is? What are the consequences of having high or low creditworthiness? What financial behaviors influence creditworthiness? Are young people aware of their current creditworthiness, and do they plan to take out a loan in the future? The empirical research revealed that while young people generally have a high level of basic knowledge about creditworthiness, it is incomplete. Older respondents (among the surveyed young individuals up to the age of 29) demonstrate greater financial awareness and practical experience, with real estate loans being the dominant financial goal among young people. There is also insufficient awareness among young people about some of the consequences of low creditworthiness.
creditworthiness, knowledge level, young people, financial decisions, financial awareness
The aim of this article is to present methods for evaluating new product projects in the product development process. A literature analysis method is used and a Gantt chart is proposed for evaluating new product introduction projects. The paper presents a product life cycle and an analysis of the wine market in Malta. The time for the introduction of two types of wine was set at one year.
product management, product life cycle (PLC), Gantt chart
ASSESSMENT OF RETURN LOGISTICS AND SERVICE: CASE STUDY
The aim of the article is to evaluate the logistics of returns and service based on the company X, which produces agricultural equipment. The company's problem is the excessive number of returns. The research problem was formulated as to what extent IT systems can reduce the number of returns and improve the service process. The research methods used in the article are literature analysis and the index method of complaints and returns. In 2023, there was a large increase in new orders, which contributed to the increase in returns due to the fault of employees, customers and the manufacturer. In company X, the share of incomplete deliveries increased by 0.24%. Delivery reliability deteriorated minimally - at the level of 96.3%, it offers a high standard of delivery service, ensuring that goods reach the customer and services in the best possible quality while maintaining the principles adopted in the company. Delivery flexibility improved by about 1% compared to 2022. The company took steps to solve the problem related to the excessive number of returns and complaints by implementing Comarch ERP XL software.
IT systems, reverse logistics, service, customer service
POP CULTURE FESTIVAL AS A TOURIST PRODUCT
Pop culture festivals of a cultural and entertainment nature affect the recognition and popularity of a given area in the field of event tourism, which is currently one of the most important categories of the tourist product. The main aim of the research was to assess the pop culture festival in the category of a tourist product. The analytical part of the work used the netnographic method. As part of the netnographic study, the main fanpage of the Pyrkon Fantasy Festival was analyzed due to the intensity of words appearing in the posts. Then, the components of the tourist product, which is the pop culture festival, were identified. As a result of the conducted analyses, the research hypothesis was confirmed, according to which the pop culture festival is a complex tourist product with an extensive intangible sphere.
event, tourism product, pop culture festival
THE SOCIO-ECONOMIC SIGNIFICANCE OF MUSIC FESTIVALS ON THE EXAMPLE OF POL’AND’ROCK FESTIVAL
The number of music festivals organized in the world is growing. These are events that attract a large group of participants, and have an impact not only in the social but also economic sphere. The aim of the research was to determine the socio-economic importance of music festivals in Poland using the Pol’and’Rock Festival as an example. The results were obtained using a survey using a questionnaire. The time scope of the research covers 2023. The article uses secondary sources (subject literature and Internet resources) and primary sources (results of the conducted research). As a result of the conducted research, the research hypothesis was confirmed, according to which, in relation to the organization of the Pol’and’Rock Festival, social factors such as integration, atmosphere and sharing passion are more important than economic factors such as local development, financial influence or recognition of the area.
music festival, event and festival management, importance of events and festivals, Pol’and’Rock Festival
Commodity derivatives in price risk management in Indian agriculture – as perceived by farmers
The modern world market for agricultural feed materials is experiencing high price volatility. The increase in energy prices, especially for coal and natural gas, resulted in a sharp increase in the costs of agricultural inputs, including fertilizers. Agricultural production is a risky business, and managing different risks is challenging for farmers. The risk concerning agricultural production is a particularly complex phenomenon, not only due to the volume of threats, and fragmentation of producers but also due to the unpredictable variability of phenomena. Derivatives are only of value in an environment that is vulnerable to changes. Using this type of tool in business activity enables agribusiness entities to effectively manage the price risk and at the same time stabilize the achieved income. This study is mainly focused on the Farmer-Investor’s perception of Benefits of Investment in Agricultural Derivative Markets. A Chi-Square test was run, and SPSS was used to assess the association between Age, Gender, Education, Farmer Type, and Benefit of Investments in Agricultural Commodity Derivative Markets in India. It was found that there was no association between Independent and Dependent variables in the said study and therefore Policy should be devised to make people aware of the Benefits these Commodity markets provide.
risk in agriculture, Indian agriculture, commodity derivatives, risk management
THE LOGISTICS PLANNING PROCESS ON THE EXAMPLE OF SELECTED PRODUCTION AND COMMERCIAL ENTERPRISES FROM THE SME SECTOR
The aim of the article is to identify and analyze the logistics planning process in a production and commercial enterprise in the SME sector. The article uses the literature analysis method and the case study method. The article attempts to characterize the process nature of logistics planning and the importance of logistics strategy in this process.
logistics, logistics planning, process integration
REPORT FROM THE SCIENTIFIC CONFERENCE ENTITLED COOPERATION AND SCIENTIFIC EXPERIENCE IN SUPPORTING POLICIES FOR RURAL DEVELOPMENT
Copyright (c) 2024 Research Bulletins of the Faculty of Economic Sciences
CONSUMPTION EXPENDITURE OF YOUNG CONSUMER’S HOUSEHOLDS
This article addresses the issue of household consumption expenditures from the perspective of young consumers. The main goal of the research was to identify household consumption expenditures from the viewpoint of young consumers, specifically focusing on expenditures on food. The study involved 384 households. The primary objective was achieved through the use of primary data collected via a questionnaire. The conducted research demonstrated that the expenditures and behaviors of young consumer households are changing. The gathered research results show us how incomes, expenditures and consumption behaviors of young consumers are shaped.
consumer spending, household, young consumers, food expenses
DIFFERENTIATION OF TOURIST ATTRACTIVENESS OF SELECTED COUNTIES OF MIDDLE POMERANIA
The main aim of the article is to assess the diversity of tourist attractiveness of the districts of Middle Pomerania located outside the Baltic Sea Coast. The subject of the research are poviats, excluding city counties and those in which there are coastal communes, because they are developing more dynamically than the rest of the region. Data were obtained from the Central Statistical Office for 2014 and 2020, from the Local Data Bank. A multidimensional analysis using synthetic measures was used to assess tourist attractiveness. The level of tourist attractiveness was determined on the basis of three sections: natural environment, cultural heritage and tourist infrastructure. Partial indicators were assigned to each section. The analyzes conducted show that the studied counties are characterized by diversity in terms of tourist attractiveness, which influences the directions of their development.
tourist attractiveness, tourist values, tourist traffic, tourist infrastructure, Middle Pomerania
The aim of the article is to present theoretical applications of project management models. This analysis aims to demonstrate possible ways of project management. The article emphasizes the continuous evolution of techniques, methods, and methodologies in project management, highlighting new concepts such as CSR, Agile, Scrum, and Kanban. The author set out to examine the characteristics of team project management, assuming the hypothesis that knowledge about available resources conditions effective management. The verification of this hypothesis included a literature review and a case analysis using SWOT analysis.
project, project management, Kanban, SWOT
SELECTED INDICATORS OF THE GENDER PAY GAP IN THE EU AND ITS RELATIONSHIP WITH LABOUR FORCE PARTICIPATION RATE OF WOMEN
The paper explores the causal relationship between the Gender Pay Gap and the Labour Force Participation Rate of women in the EU. Having outlined the nature and role of remuneration in the economy, it analyses the causes for both phenomena through the scope of various schools of economic thought, as well as uses recent empirical evidence and data to offer possible determinants for both the GPG and female LFPR, stemming from the social structure as well as legislation. Further, it uses regression analysis of historical data to find a negative relationship between the Gender Pay Gap and female Labour Force Participation Rate and discusses the limitations of the findings using the model. Lastly, using the above findings and previous legislation it offers policy solutions for states and private entities towards narrowing the pay and LFPR gaps, per the author’s opinion.
gender pay gap, labour force participation gap, European Union
OCCUPATIONAL SITUATION OF PEOPLE OF DIFFERENT AGE. EXAMPLE OF THE POLISH LABOR MARKET
The right to equal treatment in the workplace of all employees is regulated by both EU directives and the Labor Code. Despite this, in the labor market in particular age groups we can find behaviors characterized by adultism or ageism, the main division of which is not only a specific age but also the way of thinking, behavior or views of a given group of people. The problem of unequal treatment of employees in different age groups by employers and co-workers is increasingly raised in the available literature, and according to researchers, these behaviors are called age discrimination. The aim of the work is to understand and assess the professional situation of people of different ages on the Polish labor market, with particular emphasis on people aged 15 to 24 and aged 45+. The study attempts to answer the question whether the situation of young and mature people is difficult on the labor market and whether they are discriminated against. To carry out the analysis, data from the Central Statistical Office were used, in particular the professional activity rate, employment rate and unemployment rate with separation of age groups. The empirical research carried out, in particular the analysis of the professional activity rate, employment rate and unemployment rate, graphical analysis method and simple statistical measures, proved that the only sensitive age group in the labor market are people between 15 and 24 years of age, so it can be found in the Polish labor market behaviors characterized by adultism. It was not found that older people were more often unemployed, less frequently employed or less professionally active than the production group. The observations about age discrimination presented in the literature, called ageism, are not reflected in the analyzes conducted.
ageism, adultism, unemployment, labor market, discrimination
DISRUPTION OF SUPPLY CHAIN FURNITURE INDUSTRY DURING CRISIS
The aim of the article is to analyze the place of distruption of supply chains in the production of the furniture industry in 2018-2021. The research problem – at what stages of the logistics supply chain of the furniture industry did breakage occur? The research hypothesis, it is assumed that the logistical supply chain of the furniture industry was broken at the stage of supply and distribution.
supply chain, crisis, furniture industry
ASSESSMENT OF CUSTOMER SATISFACTION IN LOGISTIC SERVICE
The aim of the article is to analyze and evaluate customer satisfaction in the logistics service provided by a company operating on the express courier market in the Koszalin district. The publication presents the courier services market in Poland. The research methods used in the article are the analysis of literature and Internet sources and the diagnostic survey method (the research took place in Koszalin County, in 2021-2022), as well as the calculation of the CSI index – customer satisfaction level. The research result clearly showed that DHL Koszalin customers are satisfied with the services provided. However, one more important factor for respondents when choosing the DHL courier service was price.
courier services, logistics, KEP, CSI index
BORDER LOCATION AND LOCAL ECONOMY ON THE EXAMPLE OF SELECTED MUNICIPALITIES OF THE LUBUSKIE VOIVODESHIP
The aim of the research was to present the impact of the border location of local government units on their local economy. The example of three communes located in the Lubusz Voivodeship was used: two urban communes: Gubin and Kostrzyn nad Odrą, and the urban-rural commune of Słubice. In terms of research methods, case studies of selected investment projects were used. Based on data from 2017-2023, selected investments in selected municipalities implemented in cross-border cooperation were analyzed. The analyzes conducted show that the border location does not have a positive impact on the local economy of the surveyed communes. A border location offers many benefits to municipalities. It enables faster local development, helps to improve the activities of municipal authorities by exchanging experiences with partners from abroad, and encourages local entrepreneurs to establish cooperation with entrepreneurs operating on the other side of the border.
border location, budget management, commune, Lubuskie Voivodeship
COMMENTS ON CHANGES IN THE STRUCTURE OF HIGHER EDUCATION IN POLAND – CONDITIONS AND RESULTS
The aim of the article is to understand the determinants of changes in the structure of higher education in Poland after 1989 and to present their general effects. The literature searched for turning points that Polish higher education experienced after 1989. It was shown that political changes directly influenced the transition of the higher education system towards the free market, which resulted in the launch of private universities. The mixed structure of the higher education system, i.e. the simultaneous operation of public and private universities, introduced competitive mechanisms in which the student recruitment mechanism was important. The article conducted empirical research, focusing on the quantitative presentation of the overall effects of changes in the structure of higher education in Poland in the years 1992-2021 in terms of changes in the number of students. The analysis used statistical inference based on the results of regression analysis. The results of the study on the number of students in Poland indicate that in a situation of growing demand for higher-level educational services, non-public universities were characterized by higher recruitment dynamics and were more competitive compared to public universities. However, in a situation of decreasing demand, they were unable to cope with the competition from public universities – they lost students faster.
political transformation, higher education system, university, student, Poland
THE MEANING OF ATTRACTIVENESS IN TOURISM IN THEORETICAL PERSPECTIVE
Tourism attractiveness is the basis for the functioning of tourism. Due to its subjective nature, it is a phenomenon that is difficult to analyze. The aim of the article is to indicate the importance of attractiveness in choosing a tourist destination. The article is a literature review. Reference was made to both domestic and foreign literature. The functions and forms of tourism, the concept and essence of tourist attractiveness and its impact on the choice of a tourist destination are discussed. This influence is direct and decisive. The broadly understood tourism attractiveness has its share in every stage of choosing a tourist destination – from the choice of the direction of travel, through the choice of route, accommodation, meals, to the choice of additional attractions accompanying the trip.
tourism, functions of tourism, forms of tourism, tourism attractiveness
DIVERSIFICATION OF HOTEL SERVICES DUE TO TOURIST REGIONALIZATION IN POLAND
The main aim of the article was to assess the diversity of hotel services in the context of tourism regionalization in Poland. Therefore, a comparative analysis was carried out in addition to a SWOT analysis. The article compares four offers from four different regions of Poland. The offer referring to the Kashubian culture (Pomeranian Voivodship), the rustic offer (Warmińsko-Mazurskie Voivodship), the offer based on elements of highlander culture (Małopolskie Voivodeship) and the offer related to the nature and culture of Lower Silesia (Lower Silesian Voivodship) were analysed. Based on the conducted research, research hypotheses were confirmed, according to which tourism regionalization in Poland determines the diversity of hotel services, as well as regional tourist values are an integral element of the hotel offer in Poland.
hotel services, tourist regionalization, tourist values
TOKENIZATION AS A DETERMINANT OF THE DEVELOPMENT OF NEW TECHNOLOGIES
The aim of this paper is to characterize and present the essence of tokens that are digital value carriers of goods and services, as well as tokenization and tokenomics developed on it. The article is a review with emphasis on explaining these three concepts and indicating the possibility of their application in practice. The study formulated the following research problem: whether, and if so, how tokenization can be used in the modern world. In order to find an answer to this question, the method of source analysis and criticism, the case study method and the deductive method were used.
token, tokenization, tokenomics, blokchain, technology
Copyright (c) 2023 Research Bulletins of the Faculty of Economic Sciences
REGIONAL DIVERSITY OF THE TOURISM FUNCTION IN POLAND
The main goal of the undertaken research is to identify and assess the diversity of the tourism function in Poland in regional terms in 2021, as well as to identify regions with untapped tourist potential. The level of the tourist function was determined using a synthetic indicator, using the non-return method - based on partial indicators (Baretje-Defert index, accommodation base density index, Schneider index, Charvat index, percentage of economic entities in section I 55). The data comes from the Local Data Bank of the Central Statistical Office. On the basis of the results, the voivodships were divided into four classes with different levels of tourism function: class I – high level (West Pomeranian, Pomeranian, Małopolskie), class II – medium level (Warmińsko-Mazurskie, Dolnośląskie), class III – low level ( kujawsko-pomorskie, lubuskie, mazowieckie, podkarpackie, śląskie, świętokrzyskie), class IV – very low level (lubelskie, łódzkie, opolskie, podlaskie and wielkopolskie). In some voivodships, the existing tourist values are poorly used.
tourism function, tourism function indicators, voivodships, regions
CORPORATE SOCIAL RESPONSIBILITY IN THE EVENT INDUSTRY
Corporate social responsibility has become a permanent element of management and communication strategies in many organizations. It is no different in the case of the event industry, the impact of which, and thus responsibility for its environment, due to the specificity of events, is considered to be broad. The aim of the work is to discuss and evaluate activities related to corporate social responsibility conducted by event organizers and their impact on the perception of events by their participants. Research shows that the scope of activities related to corporate social responsibility during events is wide, however, activities related to ecology dominate. To achieve the aim, survey research was used using a questionnaire on the application of CSR in the event industry in Poland. The research was conducted from November 2021 to May 2022. The questionnaire, consisting of 17 questions, was published on social media (Facebook and under the appropriate hashtags on Twitter).
corporate social responsibility, event, event activity
PROSPECTS OF THE DEVELOPMENT OF THE EVENT SECTOR IN POLAND IN THE LIGHT OF THE RECIPIENTS’ EXPECTATIONS
The paper is of empirical character. Its aim is the characterization of the encounter industry In Poland, kinds of events, reasons for the growing popularity of the event sector and the diagnosis and analysis of the clients’ needs of the MICE sector. On the grounds of the research results, one may define the needs and expectations of both examined groups-individual customers and the representatives of the enterprises from different sectors utilizing the firms operating in event sector. Both groups appreciate particularly good organization, the ability to adjust to customers’ needs, reliability, professionalism and dedication. On the other hand, among the factors of success of an event commissioned by private persons, one may mention high level of rendering services, good entertainment, satisfaction of guests and the consistency of the spectacle with the character of the event. Business customers expect after a successful entertainment the instant increase in the sales level of their products and the strengthening of their relations with their clients.
event, event sector, encounter sector, event marketing, MICE sector
CHANGES IN THE FINANCIAL CONDITION OF SELECTED BANKS IN POLAND
The paper analyzes the financial condition of selected banks in Poland. The aim of the work was to verify the hypothesis that prosperous banks are characterized by similar, as well as stable, high ratios. The subject of the study was the financial condition of six banks listed on the Warsaw Stock Exchange with the largest capital. The scope of the study covered six years, quarterly data from banks' financial statements. In the analytical part of the work, the ratio analysis was used. The research found that PKO Bank Polski had the highest values among the ratios, and Santander the lowest. The presented results imply a general conclusion that banks with larger assets have a better financial condition.
banks, banking, financial condition, ratio analysis
MODERNIST CITY AS A SUSTAINABLE PLACE TO LIVE
Le Corbusier's idea of a modernist city is a concept of a good city to life, a large city, yet with access to the sun and fresh air for every inhabitant, which was ahead of its time. The guidelines of the great architect to create the "best to live" buildings also resulted from the postulates adopted by the CIAM at the 4th Congress in 1933. in Athens. The most outstanding architects of the time, led by Le Corbusier, prepared the principles of modern design, whose main slogan was: "sun, space, greenery" These ideas were far from the conditions prevailing at the time life, even considered a luxury belonging to the richest city dwellers. It should be remembered that until the interwar period, the dominant urban development was dense, in closely adjacent tenement houses with outbuildings and backyards-wells. "More air, light and greenery"! These ideas began to come back into favor in the in our times, as the main goals of a sustainable city. Similarly anyway, it is with the idea of a fifteen-minute city. However, in both of these cases, we too often forget that it is the architect who is responsible for their creation, considered by many to be the "destroyer of the real life of cities". Although hated, he set trends in multi-family housing for the next few decades, indirectly fighting housing poverty in many countries. Erection of multi-family buildings in industrializing countries socialist, was a solution to the problem of the so-called housing gap, enabling accelerated industrialization. Buildings and apartments built in seventies and eighties of the last century, still provide good place to live, despite the undeserved bad reputation. The aim of the article is to prove that the modernist ideas of Le Corbusier they were ahead of their time. Thus, the concept of a modernist city was presented according to Le Corbusier, and its links with the idea of sustainable development were indicated cities. The inhabitants of modern cities fight for these goals, set by Le Corbusier and the goals of a sustainable city, i.e. for the comfort of living in the city. In order to achieve this goal, the authors made an attempt to define the city, presented the assumptions of a modernist city and an attempt to implement it in the conditions of the socialist economy. This not-so-successful attempt, mainly by emphasizing the number of built apartments, and not complex living conditions, contributed to the collapse of the idea of modernism. Today – in our opinion – it returns in the form of the concept of a sustainable city, the goal of which is the same as Le Corbusier's goal – the comfort of life for all residents.
modernism, city, Le Corbusier, quality of life, space
SOCIAL SECURITY OF YESTERDAY AND TOMORROW – IN SEARCH OF THE WAY TO SOCIAL SECURITY
In the author's publication, the study of systematization was published. The issue of connection with the formation of the modern social system. On the basis of specificity in various methods of shaping social security systems. In addition, some publications indicate how social insurance may develop in the future.
Social security, Social insurance, Legal security
The aim of the paper concerns the logistics of transporting oversize cargo. The aim of the study is to evaluate the oversize transport planning process and to present oversize transport in road, rail, sea and air transport, with particular emphasis on road transport. The authors presents the legal conditions of oversize transport, types of transported loads and characterizes the concept of oversize transport. The research methods used method of individual cases.
oversize transport, transport, oversize cargo