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    Empathy and solidarity as a bridge between sustainable development goals and strategic management of higher education institutions

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    Research background: Globalization and environmental changes have driven greater complexity in the university governance system, leading to the modification of educational policies, institutional strategies and higher education models in countries on various continents. Specifically, within Social Responsibility (SR) in higher education institutions (HEIs), and under the commitment of university government, the challenges to achieve Sustainable Development Goals (SGDs) guide universities’ strategic management. It involves various educational actors through strategies linked to the substantive functions of universities. Purpose of the article: The objective of this study is to explain the influence of students’ perceptions on the social responsibility of the HEIs through empathy and solidarity from the perspective of SDGs in Colombia. For this, we link these two variables with the strategies related to respect and dignity, freedom and citizenship, and environment using the reference point of the institutional challenges faced in university governance. Methods: This study considers the development of a structural analysis for the confirmation of research hypotheses. The research subjects are students from universities in Colombia, who make up a non-probabilistic sample. A social responsibility perception scale composed of dimensions and variables. The variables are expressed in statements whose response form considers a Likert-type scale. Findings & value added: The main contribution of the study lies in the value that students attach to empathy and solidarity, due to their connection with the values of SR and the principles of the SDGs. The results show that students’ perceptions of social responsibility for HEIs from SDGs must drive the implementation of strategies based on empathy and solidarity. This would respond to the demands linked with human dignity, relations with the milieu, space generation, free expression of opinions, and fostering respect for others. Finally, it is important to implement comprehensive strategies based on SR values and the principles of the SDGs

    Editorial pages

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    Editorial pages of Volume 9 Issue 2 December 202

    Neoinstitutional approaches to common-pool resources: Revisiting Elinor Ostrom’s framework

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    Motivation: Revisiting the neoinstitutional approach to common-pool resources in light of the increasingly popular concept of the sharing economy.Aim: This article aims to explain the evolution and characterization of common-pool resources, with particular attention to the approach presented by Elinor Ostrom.Materials and methods: The article employs the method of critical analysis of literature, including works by G. Hardin, M. Olson, and E. Ostrom.Results: The review shows that despite the long history of shaping the concept of common-pool resources (CPR), reaching back to Aristotle’s time, researchers still have not unequivocally defined the optimal way to use them. Elinor Ostrom’s research reveals fundamental importance in this regard, in which she makes the functioning of CPRs dependent on accompanying institutions, especially those of a bottom-up nature

    Work engagement and knowledge management - elements of intangible assets affecting the value of Subcarpathian enterprises

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    In the 21st century, the success of a company is very much determined by the value of intellectual capital, especially human capital, which employees hold. Employee involvement in work and commitment to knowledge management are elements of capital that affect the development and value of Podkarpacie companies. Proper management and use of this intangible resource have a crucial impact on the operation of the company and its real chances of success. Entrepreneurs are aware that employed employees have a considerable impact on the success of the company - without them, success would not be possible and indeed very difficult to achieve. The publication presents the results of a study on employee involvement in work and company involvement in knowledge management in selected companies in the Podkarpacie region

    Presentation of the R&D expenditures of the largest banks in Poland

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    Innovation is the foundation of economic development. The subject of this paper was to identify how banks communicate to their stakeholders about their R&D activities and spending. The financial statements and non-financial reports of the 6 largest banks in Poland in 2017-2022 were verified. It was decided to choose business entities from this sector, as it was considered that banks are characterized by high expenditures on modern technologies and innovation. It is a sector that is developing rapidly, using the latest technological solutions to meet the ever-growing needs of customers for new banking products and the security of their operation. Unfortunately, despite the high expenditure on intangible assets disclosed in the balance sheet, it turned out that the banks do not boast about their research. There is no precise information on what expenditures on development work or the increase in expenditure on software, patents or licenses are about. Such information cannot be found either in the notes or in the non-financial reports. This paper contributes to the sustainability reporting literature by providing new insights into banks\u27 R&D spending reporting practices. Although the subject of R&D expenditure appears quite often in the literature on the subject, it is quite rare in the context of financial statements and non-financial reports. There is, therefore, a research gap in this area

    Financial stability reforms in Eurozone and China – experiences in implementing Basel standards

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    The aim of this article is to evaluate the existing differences in managing financial stability in the European Union (EU) and China and the net impact that changing prudential requirements had on credit institutions over the years. The first part of the article presents an overview of the regulatory reforms undertaken in both regions. Second part presents the results of a quantitative comparative study using multivariate comparative analysis, measuring the relative financial condition of the largest credit institutions from China and the EU. Results confirm that the new prudential requirements and gradual economic slowdown have collectively diminished the competitive advantage of Chinese banks versus its EU competitors. Study concludes that financial stability in China has been negatively impacted over the course of last five years and that the ongoing reform of the country’s financial safety net is both timely and needed

    Application of the sticky notes method for specifying RAMS

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    One of the fundamentals of the safety management process for specifying RAMS is hazard identification. The regulations defining RAMS requirements allow flexibility in the choice of methods for applying a systematic RAMS management process, including system safety assessments. In practice, however, it turns out that designers are usually limited to tried-and-true, popular and codified methods in the form of, among others, the brainstorming method (for hazard identification) or the FMEA method (for risk analysis). Companies rarely look for other opportunities for alternative approaches to the safety assessment which is usually due to time constraints, competency limitations and fear of change, which, however, can many times produce more effective results despite the original greater effort. A popular tool used in everyday life for remembering relevant facts are characteristic sticky notes stuck in visible places. Their intuitive use provided the inspiration for the sticky notes heuristic method. In view of the provisions referred to above, which do not impose specific methods to apply a systematic process of RAMS management, the article will present the possibilities of the sticky notes method for the purpose of identifying risks. The formulated purpose of the article, therefore, is to develop and demonstrate how to use the sticky notes method to identify risks in RAMS specification processes. The study is presented using the example of rail vehicle systems in the form of pneumatic boards

    Zmiany w składce zdrowotnej od 1 stycznia 2025 roku

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    W artykule omówiono podstawowe zmiany w składce zdrowotnej obowiązujące od 1 stycznia 2025 r. Po wprowadzeniu w rys historyczny ubezpieczeń społecznych, przedstawiono istotę i rolę ubezpieczeń zdrowotnych. Następnie scharakteryzowano ubezpieczenie zdrowotne. Dokonano też szczegółowej analizy porównawczej zakresu zmian w składce zdrowotnej i przedstawiono ich konsekwencje dla przedsiębiorców

    Multiculturalism in Polish schools

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    Nowadays, multiculturalism is highly prevalent, and as a result, there are many challenges in school communities. Culture has a massive impact on the behaviour of individuals and the educational process. Hence, schools should be well-prepared for the challenges related to cultural diversity. Moreover, teachers should be equipped to support the integration of international students and foster positive attitudes towards multiculturalism among learners. Educators should have highly developed multicultural competencies and avoid stereotypes and prejudices. The article discusses how teachers can use their authority to foster the proper attitudes toward multiculturalism among students. It also examines the impact of the increasing number of Ukrainian refugee students on Polish schools and their communities

    Working from home during and beyond the coronavirus pandemic: Employee reflections from the Czech Republic

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    Research background: Working from home (WFH) has become the norm for many people around the world due to the coronavirus pandemic. It has accelerated the implementation of WFH and has raised questions about its further use. Purpose of the article: The article analyzes the experience of employees in the Czech Republic with WFH during the coronavirus pandemic to identify perceived benefits, difficulties, skills, and conditions related to WFH, assess the employee desire to work from home depending on their industry, age, and gender, and propose actions for further use of WFH beyond the coronavirus pandemic. The statistical verification of the dependence of the desire of employees to work from home beyond the coronavirus pandemic on their industry, age, and gender is integral to the analysis. Methods: The analysis is founded on data from the authors\u27 online questionnaire survey conducted from December 2021 to September 2022. Responses from 480 employees who experienced WFH during the coronavirus pandemic in the Czech Republic are analyzed. Statistical non-parametric methods for the analysis of nominal data are used to verify defined hypotheses. Findings & value added: A research gap concerning the further use of WFH in the Czech Republic and elsewhere by considering the employee experience is met. The findings have revealed the desire of more than half of surveyed employees to continue working from home part-time to achieve reasonable work-personal-family well-being. The desire turned out to be dependent on the employees\u27 industry. Within further use, WFH should be taken as a specific work pattern for suitable professions and individuals with adequate organizational and technical support. Three matters concerning performance agreement, work environment, and self-management are proposed to enhance work-personal-family well-being and thus job satisfaction and productivity of homeworkers. The findings and proposals can help any theorist and practitioner interested in WFH

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