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Evolutionary process of changing marine fuels - transition fuels on the way to the hydrogen era
No full textThe article presents the ongoing transformation of marine fuels - from fossil fuels to transition fuels and the final target - hydrogen. This process was forced by the legal regulations of the International Maritime Organization and the European Union Parliament. The target year is 2050, but intermediate targets should be achieved in 2030 and 2040. The base year is 2008. By the end of 2022, an increasing trend of interest in more environmentally friendly fuels was observed. However, it is far from expectations. Analyzing ships under construction and those ordered, a much higher share of renewable fuels intended for propulsion of ships is observed. The shipowners took precautionary measures. They order ships for transitional fuels, which reduce investment and operating costs, assuming that far-reaching changes will take place after overcoming significant technological problems, lowering the prices of equipment and fuel. The article analyzes the ongoing processes, justifying the sense of the actions taken. The regulations being introduced have a significant impact on the ongoing transformation processes of marine fuels. It was noted that they may have serious consequences for maritime transport, indicating potential threats
Kryptowaluty jako forma pieniądza
No full textHistoria kryptowaluty bitcoin, z którą na ogół łączy się pojęcie wirtualnej waluty sięga 2009 roku. Między kryptowalutą, walutą cyfrową oraz walutą wirtualną istnieją różnice, które nie mają jedynie charakteru semantycznego. Terminologia ukazuje znaczne różnice w funkcjonowaniu tych walut. Waluty wirtualne mają już zasięg globalny. Dlatego też, celem niniejszego artykułu jest próba udowodnienia, iż kryptowaluty stanowią także określone formy pieniądza. Prezentowane opracowanie ma charakter teoretyczny
Analiza zdolności konkurencyjnej Danii w okresie 2015-2022
No full textCelem artykułu jest analiza i ocena zdolności konkurencyjnej Danii w latach 2015- 2022. W niniejszej publikacji przedstawiono definicję międzynarodowej konkurencyjności gospodarki i zdolności konkurencyjnej oraz czynniki je determinujące. Omówiono także mierniki zdolności konkurencyjnej. Ponadto dokonano ogólnej charakterystyki gospodarki Danii, jej sytuacji makroekonomicznej oraz oceniono jej zdolność konkurencyjną na podstawie rankingów konkurencyjności
System kaucyjny
Get PDFW artykule omówiono przyjęte przez Rząd Polski warunki na których zostanie uruchomiony system kaucyjny w Polsce. Przybliżone zostały akty prawne regulujące zasady tworzenia i dzia-łania systemu kaucyjnego w Polsce oraz regulujące je dyrektywy unijne. Omówiono role jakie w systemie pełni podmiot wprowadzający opakowania oraz operator systemu kaucyjnego i ich obowiązki sprawozdawcze. Przedstawiono również systemy kaucyjne funkcjonujące w innych państwach europejskich, ich efektywność oraz zasady działania. Omówiono korzyści i obowiązki wynikające z wprowadzenia systemu kaucyjnego
Defining Autolycus: Identity Construction And The Use Of Verbal And Sartorial Disguise In The Winter’s Tale
Get PDFAutolycus’s importance in The Winter\u27s Tale has often been overlooked by critics, which I believe should be rooted not only in his sartorial but especially his verbal disguises. To avoid being recognised as a thief, he employs a series of disguises, proving to be psychologically challenging. In the borrowed discourses of his verbal masks, anxieties surface that range from fear of capture to unease about his social status. Nevertheless, Autolycus\u27s commentary on society is thought-provoking. Indeed, his identity is shaped by the community with which he interacts, illustrating an important reciprocal relationship that helps us to recognise the aims of his identity construction. My analysis considers the methodology of New Historicism, incorporating Rhodri Lewis\u27s perspectives, by applying Stephen Greenblatt’s concept of ‘self-fashioning’ to arrive at a theory of disguise containing the core idea that Machiavellian deception (which guides Autolycus) is at the centre of identity construction
From neglect to remembrance – the renewed image of New York’s Harlem in contemporary picturebooks
Get PDFDrawing on the theory of “Black geographies” (McKittrick 2006; Hawthorne 2019) and the dichotomic concepts of “Black space” and “White space” (Anderson 2015), the article discusses the portrayal of New York’s Harlem in two picturebooks, Bryan Collier’s Uptown (2004) and Dinah Johnson’s H is for Harlem (2022). The article analyses the visual and verbal rhetoric of the narratives which reject a negative image of Black neighborhoods, popularly referred to as “Black ghettoes,” and instead produce a new discourse of Blackness which centers on the communities’ assets and contributions to global culture. It argues that the Black culture of Harlem is thriving despite the process of gentrification.
Unraveling the internal drivers of pharmaceutical company performance in Europe: A DEMATEL analysis
No full textResearch background: Internal business factors are vital to how a company achieves its goals. The present study of internal drivers of pharmaceutical company performance is very insightful, as it has the potential to boost further competitiveness, it may allow health authority personnel to have guidelines to make strategic decisions, as well as inspire investor confidence, ensure regulatory compliance and performance benchmarking, and support talent acquisition and retention. In addition, it can identify the important internal factors that need to receive more priority.
Purpose of the article: The European pharmaceutical industry is currently facing multiple challenges. This paper aims to map the relative relationships among the internal factors that influence the business performance of pharmaceutical companies in Europe by using the DEMATEL approach.
Method: There are two phases of the present study, an extensive literature review and the use of the decision-making trial and evaluation laboratory (DEMATEL) technique. To identify the key internal drivers and their cause-and-effect relationship with pharmaceutical company performance in Europe, data from experts were obtained using the predesigned DEMATEL questionnaire.
Findings & value added: The extensive literature review from the Web of Science and Scopus databases found that seven internal factors are very demanding in the case of European pharmaceutical business performance. The main elements that have the highest impact on pharmaceutical business performance in Europe are human resources competencies, the information system, technological competitiveness, and the patent system. However, financial profitability, research and development competencies, alliances with other companies, and supply chain management are the factors that are affected more by other factors.
The study is the first attempt to identify the internal business performance of the pharmaceutical sector in Europe by working with pragmatic and perceptive decisions from pharmaceutical stakeholders in Europe
Delving into sustainability reporting literature: The role of ethics
No full textResearch background: After major scandals in apparently reputable and solvent companies, added to the great economic crises of recent decades, accounting and finance have become a fundamental discipline for the correct study of these events from an ethical point of view. Philosophers, economists and even religious people have wanted to contribute their grain of sand to the study of the ethical behaviour of companies and make it go beyond mere administration. In recent years, non-financial reporting has been gaining ground, to the point that the legal system now makes it compulsory in most Western countries.
Purpose of the article: This study aims to review and summarize the role of ethics in the sustainability reporting so as to develop a holistic framework of ethics in the sustainability reporting; review the evolution of the research field; and identify the most significant research tendencies enabling the proposal of several future research directions.
Methods: Using the Scopus and Web of Science databases, a bibliometric analysis has been carried out in the field of accounting on this topic from its formal origins in the 1980s to the present day, in addition to highlighting the importance of sustainability. 271 articles have been used as a basis for developing the main trends at bibliographic, geographical and institutional levels.
Findings & value added: This study highlights the importance of incorporating ethics in non-financial information as a field of research, through two very different lines of research that have gained importance in recent years: ethics in business and the growing relevance of non-financial information. It also incorporates a bibliometric analysis with information obtained from two major databases: Scopus and Web of Science. The use of both databases makes it possible to broaden the body of articles covered, compared to other bibliometric analyses previously carried out on similar topics, and allows for the inclusion of more relevant articles on this subject
Controlling tools in family and non-family businesses: A case study of woodworking and furniture industry
No full textResearch background: Many studies point to the fact that the use of controlling in family businesses differs from that in non-family businesses and depends on factors that cannot be observed in non-family businesses. The research into the application of controlling tools in family and non-family businesses operating in the woodworking and furniture industry in Slovakia as a unique interconnection of the issues of family businesses, controlling and the Slovak woodworking and furniture industry has not been so far carried out.
Purpose of the article: The aim of the paper is to identify significant differences in the application of tools of individual controlling subsystems between family and non-family businesses operating in the woodworking and furniture industry in Slovakia on the basis of a comprehensive mapping of the utilization of controlling tools in the businesses in question.
Methods: The mapping of the issue was carried out by questionnaire-based method. In total, seven hypotheses were formulated. The validity of the assumed hypotheses was verified by two sample z-test. To generalize the obtained results to the entire basic set, verification of the minimum sample size was carried out. The representativeness of the sample was verified by the Pearson\u27s Chi-square test of goodness-of-fit.
Findings & value added: Based on the findings, it can be concluded that there are indeed significant differences in the use of controlling tools between family and non-family businesses operating in the industries in question. The results have showed the existence of significant differences in the use of tools of all examined controlling subsystems. It can be concluded that the application of controlling tools in the family businesses is significantly different from that in the non-family businesses. It can also be observed that family businesses of the industries in question tend to use controlling in an insufficient way and in general to a lesser extent compared to non-family businesses. The main benefit of the paper is the identification of the use of controlling tools in Slovak family businesses operating in the woodworking and furniture industry compared to non-family businesses. This knowledge can be valuable for practitioners and researchers in the field. The contribution also refers to the future direction of the development of the Slovak woodworking and furniture family businesses
Tracing the impact of global value chain participation on CO2 emissions under the tech-nology gap heterogeneity: Evidence from emerging and developing countries
No full textResearch background: The issue of carbon dioxide (CO2) emissions, recognized as one of the major drivers of environmental degradation, has attracted considerable attention from academic researchers, policymakers, and professionals in relevant fields. Based on the existing research, countries’ pollution levels are shaped by a combination of factors, including their participation in global value chains (GVCs) and degree of technological advancement. Still, relatively little is known about the mutual interdependence of these factors in determining CO2 emissions, which creates the research gap that we address in this paper.
Purpose of the article: The aim of this study is to broaden understanding of the impact of GVC involvement on CO2 emissions in emerging and developing countries. We examine the impact of GVC participation on CO2 emissions conditional on a country’s distance to the world’s technological frontier. The rationale is that a country’s technological advancement may underpin the environmental impact of GVC participation. We claim that the adoption of technology by less developed countries via GVCs is conditioned by their absorptive capacity, which is determined by their initial level of technological development.
Methods: To investigate this issue, we employ the Arellano-Bond generalized method of moments (GMM) estimator and four patent-based technology gap indicators. The utilized data cover 90 emerging and developing countries.
Findings & value added: Our study demonstrates that a country’s technological advancement is the key factor that conditions the acquisition of environmental benefits of GVC participation. We find that countries with shorter distances to the world’s technological frontier enjoy a decline in CO2 emissions as their GVC involvement increases. At the same time, countries that are further away from the technological leader may not be able to experience CO2 reduction with increased GVC integration due to their inadequate absorptive capacity, which hampers the environmental benefits related to technology diffusion through GVCs