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    16863 research outputs found

    Postępowanie podatkowe oraz podatkowe prawo procesowe jako przedmiot poznania

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    Numeryczne reguły polityki fiskalneja debudżetyzacja finansów publicznychw Polsce

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    Słowo wstępne

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    The Escapetruck project as an innovative form of criminological education in the fight against human trafficking

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    Human trafficking constitutes one of the greatest security threats, affecting millions of people worldwide each year. Countering this phenomenon requires not only multifaceted cooperation but, above all, raising public awareness. The aim of the publication is to emphasize the value of contemporary didactic methods as an element of effective preventive measures.Handel ludźmi stanowi jedno z największych zagrożeń bezpieczeństwa, które każdego roku dotyka milionów osób na całym świecie. Przeciwdziałanie temu zjawisku wymaga nie tylko wielopłaszczyznowej współpracy, ale przede wszystkim podniesienia świadomości społecznej. Celem publikacji jest podkreślenie wartości współczesnych metod dydaktycznych jako elementu skutecznych działań prewencyjnych

    Seniors in the retail sector in Poland

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    The growing share of seniors in the demographic structure of Poland and the whole world is a specific challenge for retail enterprises, which should adapt their activities to this increasingly important market segment. Seniors are increasingly more often interested in new products and using modern technologies. For them, the internet has become not only a source of information, but also a place for shopping. The progressive virtualization of the purchasing behaviour of some older consumers is accompanied by other consumers’ remaining exclusively in the stationary stores. At the same time, some seniors still use ‘courtesy’ shopping done by others (including online). The aim of the article is to identify the solutions supporting the purchasing process, as well as actions implemented by retailers towards seniors in Poland. The article assumes that retail is very important in senior life as it satisfies their various customer needs, but retailers shaping the multidimension retail offer take these needs into account to a relatively small extent. The article is based on the literature on the subject, selected statistical data, retail reports, information from commercial enterprises, and the results of research regarding selected elements of seniors’ purchasing behaviour

    Access economy and sustainable development: Synergy or conflict?

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    The aim of this article is to identify the interdependencies, complementarities, and potential conflicts between the access economy model and the concept of sustainable development. As the access economy becomes an increasingly prevalent alternative to traditional ownership and consumption models, a key research question emerges: Does the access economy support or threaten the achievement of sustainable development goals? This study employs a combination of critical literature analysis, document analysis, and a diagnostic survey. These methods were used to examine the perceived impact of access economy solutions on sustainability, as well as to explore the broader implications of this economic model for environmental, social, and economic sustainability. Research hypothesis states that the majority of individuals using access economy solutions perceive them as contributing positively to sustainable development. The findings suggest that the access economy has the potential to support sustainable development by optimizing resource use, reducing overproduction, and minimizing waste. However, the study also identifies concerns that this model may encourage short-term consumption behaviors and contribute to the destabilization of traditional socio-economic structures. These mixed outcomes highlight the need for further research into the conditions under which the access economy aligns with sustainability goals, as well as the policy frameworks necessary to mitigate its potential risks

    Digital healthcare in the Nordic countries — equity, quality, and accessibility in the silver economy

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    As European societies face rising longevity rates and healthier ageing populations, a shift toward a “longevity society” is underway — one that values older adults’ active socio-economic participation. The Nordic countries provide a compelling case study, where the demographic ageing intersects with digitalisation, rural-urban divides, and regional integration. This paper explores how digital health innovations in the Nordics influence equality, quality, and access to healthcare, particularly within the context of the growing silver economy. Through policy analysis and review of empirical studies and strategic documents, it examines national and regional responses to ageing. Rural areas, especially in Finland and northern Sweden, where older populations are overrepresented due to youth outmigration, face particular challenges. In these settings, digital tools — telemedicine, care robots, and cross-border health data systems — are used to enhance accessibility and care standards. Findings reveal that Nordic countries have, over the past decade, advanced digital health and social care strategies responsive to real-time societal needs. These strategies increasingly address not only older adults but also vulnerable groups such as immigrants, Indigenous populations, and people with disabilities. There is also growing cooperation with the Baltic states to develop more resilient, inclusive, and interoperable healthcare systems. The 2025 meeting of the Nordic Council’s Committee for Welfare in Tromsø emphasized the need for a unified ageing strategy. This includes boosting digital inclusion, promoting culturally adaptive care, and supporting older adults in co-designing their care. A draft strategy, currently under consultation, will guide long-term cooperation and is expected to be adopted in late 2025. In conclusion, the Nordic experience demonstrates how inclusive, data-driven digital policies can effectively support ageing societies — offering lessons for broader regional and global application

    Employees’ well-being: The mediating role of trust and human-centric practices in the Industry 5.0 framework

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    This study investigates the influence of leadership 5.0 — a multidimensional model grounded in Industry 5.0 principles of human-centricity, sustainability, and resilience — on employees’ well-being. The two-stage study involved a pilot validation and a full-scale CAWI survey with 462 top-level managers from Polish organizations across various industries. Structural Equation Modeling (SEM) confirmed the significance of the strongest direct effects observed between leadership 5.0 and trust, and human-centric practices. Employees’ well-being was shaped entirely by indirect effects via the mediators, particularly trust and collaboration. Multigroup path analysis revealed that these relationships were significantly stronger in organizations with higher levels of Industry 5.0 implementation. The study contributes to the literature by offering an empirically supported framework for understanding leadership’s role in promoting holistic employees’ outcomes in the era of human–technology collaboration

    Innovations in imaging diagnostics for older adults using artificial intelligence

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    With demographic ageing, the demand for specialised imaging grows. Innovative technologies, particularly artificial intelligence (AI), promise to improve the accuracy and availability of diagnostic imaging for older adults. The authors conducted a narrative review of the literature on the AI-enabled imaging and analysed anonymised data from Lux Med’s electronic records to identify current AI applications and their impact on diagnostic throughput and accuracy. The AI-based tools are increasingly used in radiology. Compared with traditional workflows, algorithms can detect lesions more precisely and quickly, automate image analysis, shorten waiting times, reduce diagnostic errors and optimise resource use. These efficiencies help to lower costs, broaden access in settings with few specialists and improve patient comfort — especially important for older patients with limited mobility. However, AI also raises ethical and legal concerns around data protection and liability, and adoption requires training and clinician buy-in. The AI offers clear benefits for imaging diagnostics in older adults by accelerating and improving diagnosis while potentially reducing costs and increasing access. Realising these benefits will depend on addressing regulatory and technological challenges and ensuring medical staff are supported in adopting these tools. Future work should evaluate long-term outcomes of the AI-guided diagnostics on treatment effectiveness in elderly populations

    Employee Capital Plans in Poland (2020–2024): Performance measurement and a rolling returns perspective

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    Employee Capital Plans (ECP; in Polish: Pracownicze Plany Kapitałowe — PPK), introduced in Poland in 2019, are a voluntary, long-term savings scheme designed to supplement the public pension system and improve the financial security of the future retirees. The program features automatic enrolment and offers highly favorable conditions for participants, thanks to employer contributions and government subsidies. This article evaluates the performance of savings within the PPK framework from 2020 to 2024, focusing specifically on how the entry date into the program affects investment outcomes. The analysis covers the period from January 1, 2020 to December 2, 2024, and takes into account employee contributions, employer contributions, and state subsidies. The study examines indicators for the individual Target Date Funds (TDF, in Polish: Fundusze Zdefiniowanej Daty — FZD), and averages them for groups of funds with target dates ranging from 2025 to 2060. The study is complemented by a dynamic performance assessment that utilizes a rolling returns methodology. In this analysis, we iteratively calculate the Internal Rate of Return (IRR) for investments that begin on consecutive business days, starting from January 1, 2020, while using a fixed 24-month window for each calculation. By employing rolling returns analysis, this method reduces the impact of selecting a single start and end date on the assessment of investment performance.It also provides a more detailed understanding of how the investment start date influences the results

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