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Artificial intelligence-based decision-making algorithms, Internet of Things sensing networks, and sustainable cyber-physical management systems in big data-driven cognitive manufacturing
No full textResearch background: With increasing evidence of cognitive technologies progressively integrating themselves at all levels of the manufacturing enterprises, there is an instrumental need for comprehending how cognitive manufacturing systems can provide increased value and precision in complex operational processes.
Purpose of the article: In this research, prior findings were cumulated proving that cognitive manufacturing integrates artificial intelligence-based decision-making algorithms, real-time big data analytics, sustainable industrial value creation, and digitized mass production.
Methods: Throughout April and June 2022, by employing Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines, a quantitative literature review of ProQuest, Scopus, and the Web of Science databases was performed, with search terms including ?cognitive Industrial Internet of Things?, ?cognitive automation?, ?cognitive manufacturing systems?, ?cognitively-enhanced machine?, ?cognitive technology-driven automation?, ?cognitive computing technologies,? and ?cognitive technologies.? The Systematic Review Data Repository (SRDR) was leveraged, a software program for the collecting, processing, and analysis of data for our research. The quality of the selected scholarly sources was evaluated by harnessing the Mixed Method Appraisal Tool (MMAT). AMSTAR (Assessing the Methodological Quality of Systematic Reviews) deployed artificial intelligence and intelligent workflows, and Dedoose was used for mixed methods research. VOSviewer layout algorithms and Dimensions bibliometric mapping served as data visualization tools.
Findings & value added: Cognitive manufacturing systems is developed on sustainable product lifecycle management, Internet of Things-based real-time production logistics, and deep learning-assisted smart process planning, optimizing value creation capabilities and artificial intelligence-based decision-making algorithms. Subsequent interest should be oriented to how predictive maintenance can assist in cognitive manufacturing by use of artificial intelligence-based decision-making algorithms, real-time big data analytics, sustainable industrial value creation, and digitized mass production
Manufacturing offshoring and reshoring in Poland. Evidence from the fashion and electromechanical meta-sectors
No full textAfter decades of offshoring, in recent years, companies have sometimes revised their location decisions implementing one of the three alternatives of the so-called ?relocations of the second degree?. More specifically, they have relocated manufacturing activities either in their home country (back-shoring), in their home region (near-shoring), or in a further away location (further offshoring). While offshoring and relocations of the second degree have been heavily analysed in US and Western European countries, there is no evidence regarding companies in Central and Eastern Europe. This paper focuses on Polish companies belonging to the fashion and electromechanical meta-sectors. More specifically, it investigates the relocation of both manufacturing and supply activities. Based on 602 questionnaires collected during 2020-2021, it emerges that Polish companies rarely offshored their production activities in both the investigated industries. This is mainly explained by concerns in terms of reduced responsiveness, higher coordination and quality appraisal costs, and patriotism. Finally, some differences emerged in terms of geographical location between the two meta-sectors, inducing speculation that fashion companies were mainly boosted by efficiency-seeking aims, while electro-mechanical companies by market-seeking aims. Due to scant evidence of offshoring strategies, relocations of the second degree are very few. However, differences emerge between the two investigated meta-sectors. More specifically, when considering ?relocations of the second degree?, fashion companies preferred to back-shore, while electromechanical companies decided to relocate to a second host country.  
Clean surplus model in equity valuation and financial data quality control
No full textThe article deals with the valuation of equity, in particular of shares that cannot be valued on the basis of market data. The clean surplus model is one of the models that allows the valuation of shares that are not marketable. The article presents the role of accounting and theoretical foundations, as well as the concept and assumptions of the clean surplus model. The model is related to financial research. In addition, the model can be used to confirm the reliability of the figures
Safe device solutions in railway traffic control systems
No full textThe paper deals with the problems of safe solutions of railway traffic control systems, using the example of modern solutions of protection systems applied at railway level crossings. The need for reliable, modern and safe railway traffic control devices has forced manufacturers in the railway industry to use high quality microprocessors in their structures. Devices used to safety traffic at intersections of railroads and roadways in one level shall be absolutely operational and reliable. Such solutions are the modern systems of automatic level crossing signaling made in computer technology. They use structural redundancy, programmable logic controllers, and have extensive self-diagnostic and technical diagnostic mechanisms. The paper presents selected analyses of railway traffic safety on the example of the automatic level crossing of system BUES 2000 type by Scheidt & Bachmann
Selected issues from the analysis of composite vehicle bodies
No full textIssues related to designing support frames and bodies for electric delivery vehicles (eVans) are the topic discussed by engineers around the world. Design processes are based on classic solution models which use structural steel profiles. Directions for development include the production of highly tensile steel frames with increased strength parameters. The authors of the article designed and constructed a prototype polymer body for a delivery vehicle. They conducted detailed multi-variant numerical analyses on the prototype and preliminary experimental tests. The obtained results clearly confirmed the correctness of the formulated thesis about the possibility of designing bodies made of structural plastics dedicated to electric vehicles. For a static-loaded parts of structure uniform stress distribution without concentration, with maximum stress value of 25 MPa was achived. For parts of structure carrying dynamic loads shape-derived stress concentration is inevitable. Nevertheless, the stress level of 96 MPa is within the limits of strength, due to the velocity-dependent material properties
Wpływ przepisów Polskiego Ładu na wysokość wynagrodzeń pracowników zatrudnionych na umowę o prace
No full textW artykule omówiono zmiany podatkowe wprowadzone przez Polski Ład. Przedstawiono przepisy dotyczące zarówno Nowego Ładu 1.0 jak i Nowego Ładu 2.0. Omówiono i po krótce opisano elementy składające się na wynagrodzenie.
Celem pracy było wskazanie jak przepisy Polskiego Ładu wpłynęły na wysokość wynagrodzeń pracowników zatrudnionych na umowę o pracę. Aby zauważyć wpływ tych zmian dokonano analizy dwóch list płac: pracownika zarabiającego 3010 zł brutto oraz takiego który zarabia 9000 zł brutto
Ulepszenia środków trwałych
No full textŚrodkami trwałymi, które podlegają amortyzacji są budowle, budynki oraz lokale będące odrębną własnością; maszyny, urządzenia i środki transportu; inne przedmioty. Okres ich używania musi być dłuższy niż rok. Te środki muszą stanowić własność lub współwłasność podatnika. Ważne jest to, że są nabyte lub wytworzone we własnym zakresie, kompletne i zdatne do użytku w dniu przyjęcia do używania. Konieczne jest ewidencjonowanie nakładów ulepszenia istniejącego środka trwałego na koncie księgowym. Podatnicy mogą indywidualnie ustalić stawki amortyzacyjne dla przyjętych do używania inwestycji w obcych środkach trwałych. Celem artykułu jest omówienie problematyki ulepszeń w środkach trwałych, w szczególności ich zakresu pojęciowego, a także konsekwencji ekonomicznych odnoszących się do zasad amortyzacji
Executive compensation and the financial performance of Polish listed companies from the corporate governance perspective
No full textResearch background: The level of compensation earned by CEOs and the relationship between executive pay and companies? performance is one of the most widely studied issues in the corporate governance literature. Studies conducted in the last several decades have provided evidence that CEO pay should be aligned with accounting financial measures.
Purpose of the article: The main purpose of this paper is to determine the relationship between executive compensation and organizational financial performance. In particular, the effect of net income and comprehensive income as the accounting measures of financial performance on executive compensation is compared.
Methods: The research comprised listed companies on the Warsaw Stock Exchange (WSE). The role and effect of accounting financial measures on executive compensation are analyzed based on three regression models. The period of analysis spanned ten years, from 2009 to 2018.
Findings & value added: There are three conclusions that can be drawn from the study. Firstly, executive compensation in the analyzed companies largely depends on the accounting measures of financial performance, based on net income and comprehensive income (excluding ROE). Secondly, its level is significantly and positively influenced by the company?s size, Tobin?s Q ratio, debt ratio, and dividend rate. Thirdly, comprehensive income has a stronger effect on executive compensation than net income. Our findings add some potentially noteworthy dimensions to the economic literature on corporate governance, which is especially important to apply in the CEE region and other emerging economies. The Anglo-American assumption of corporate governance and executive compensation policy might not be suitable for the realities in much of the world
Brand position in the eyes of customers: assessment of selected airlines by the passengers\u27 online reviews
Get PDFMotivation: The motivation to write an article on airlines was the desire to rank them based on customer reviews and see how these reviews reflect the actual brand image. The opinions that companies collect about themselves have a very strong power when it comes to building its reputation.
Aim: The aim of the study was to use digital transformation and transform raw data into specific information that expressed customer emotions to create a profile of selected airlines. A secondary goal of the article was also to check how the analyzed airlines perform in similar areas.
Materials and methods: The data used for the analysis was collected from the eSky.com website and covers the 2019-2020 period. The airlines concerned by the customer reviews were LOT, Ryanair, Wizzair, Czarter, EasyJet, Lufthansa and Laudamotion. Their selection was dictated by the number of opinions necessary to conduct the analysis. The research based on the use of data mining techniques, but it should be noted that most of it uses text mining tools. Topic modelling was used to prepare the data properly and assign each word to groups with similar themes. In order to obtain information whether a given opinion has a positive, negative or neutral tenor, sentiment analysis was used. The final part of the analysis was based on the net sentiment score indicator. The entire analysis was carried out in the R-Studio.
Results: The most common subjects of opinions written by customers were "delay", "service", "boarding" and "airline". It was confirmed that the opinions of each airline concern different topics, although some common topics were noticeable. Two topics were repeated among the 7 analyzed airlines: "service" and "delay". Based on the sentiment analysis, for the Ryanair airline the percentage of negative opinions was highest and equal to 35%, almost 40%, of neutral opinions fell on the WizzAir airline and the largest percentage of positive feedback, as much as 46%, was attributed to EasyJet. EasyJet line looks the best in the eyes of customers. The line that evoked uniformly positive, negative and neutral emotions in the opinions was Ryanair
Competitiveness of the Polish Economy in Comparison with the Economies of the Visegrád Group in years 2015-2019
No full textThe aim of the study is to present an assessment of the international competitive position and development of competitiveness of Polish economy compared to the Visegrád Group countries in years 2015-2019, and to identify the key indicators that formed those aforementioned. The data used for the analysis come from the reports published by International Institute for Management Development and World Economic Forum. On the basis of the assessment, it can be concluded that in the time considered Polish economy was the second most competitive among the Visegrád Group economies, behind the Czech economy, which was determined primarily by criteria assessing business dynamism, institutions, as well as public finance, and health and environment