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    Dobre praktyki w zakresie ochrony środowiska w sprawozdaniach finansowych przedsiębiorstw z branży kosmetycznej

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    Celem artykułu jest zaprezentowanie dobrych praktyk w zakresie ochrony środowiska prezentowanych w sprawozdaniach finansowych przedsiębiorstw z branży kosmetycznej. W artykule przedstawiono podstawowe informacje dotyczące branży kosmetycznej i jej wpływ na środowisko naturalne, a także zbadano na podstawie raportów niefinansowych odpowiedzialność za środowisko realizowane w praktyce na podstawie dwóch spółek akcyjnych notowanych na giełdzie, poprzez ocenę podejmowanych przez nich działań w zakresie ochrony środowiska

    Faktoring jako źródło finansowania działalności gospodarczej w Polsce

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    Działalność gospodarcza, która chce utrzymać się na rynku, powinna rozwijać się oraz na bieżąco dbać o swoją kondycję finansową. Przedsiębiorstwa mają znikome możliwości zdobywania środków finansowych na funkcjonowanie, gdyż banki opornie świadczą takim pod-miotom wsparcia. W głównej mierze przyczynami tego są zbyt krótka historia działalności organizacji bądź jej brak oraz wysokie ryzyko kapitałowe. W związku z tym firmy poszukują innowacyjnych źródeł finansowania. Jedną z takich możliwości jest faktoring, który jest nietrudno osiągalny dla małych i średnich przedsiębiorstw. Celem artykułu jest zaprezentowanie pozycji faktoringu jako postępowego źródła dotowania bieżącej działalności przedsiębiorstwa

    Adaptation of Syrian migrants to German culture – a case study

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    The article \u27Adaptation of Syrian migrants to German culture – a case study\u27 deals with the adaptation to German culture of Syrian refugees who migrated to Germany with the beginning of the migration crisis in 2015. The discussion begins by capturing the relationship between language and culture. This is followed by an attempt to define the concept of culture, taking into account different research perspectives and distinguishing between the concepts of multiculturalism and interculturalism. The research part of the article includes an analysis of interviews conducted in the district of Osnabrück with Syrian refugees. The aim of this research project was to find an answer to the question of whether adaptation to German culture had occurred in the interviewees over a period of seven years and, if so, to what extent. The description and case analysis also offer insights into how German language acquisition took place and how Syrians living in Germany perceive their own and foreign culture

    Stepping over the line of segregation – the visual argument of picturebook narratives from the sit-in movement

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    Six decades after the historic sit-in movement, the city of Greensboro, North Carolina, once an epicentre of the Civil Rights Movement, still exhibits de facto segregation along racial divides. The division within the city of Greensboro poses a question that many places in the U.S. struggle to answer: how to address a painful history while promoting optimism for the future. This paper advocates for the use of storytelling in children’s picturebooks which have been cited as one of the most effective tools for encouraging social action and promoting positive societal values. The article discusses two picturebooks, Sit-in Movement: How Four Friends Stood Up by Sitting Down (2010) and Freedom on the Menu: The Greensboro Sit-ins (2007). The analysis of the picturebooks draws on the working strategies of O’Rourke and Pace (2020), including the visual rhetoric of the illustrations, somatic rhetoric, elements of performative studies, and the legacies of the sit-ins

    Gender-generation characteristic in relation to the customer behavior and purchasing process in terms of mobile marketing

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    Research background: Today, it is an m-commerce platform that provides brands with the opportunity to foster their sustainable image and communicate with environmentally and socially conscious consumers. Proper communication that respects the customer\u27s interests, conducted through mobile marketing tools, can be a key to creating a competitive advantage. Therefore, it is essential, at the level of scientific research, to broaden the knowledge base in the field of consumer behavior. Purpose of the article: The research was aimed at assessing ten purchasing behavior constructs in terms of gender and generation characteristics, as well as inferring impact on and assessing the difference between generations (Generation X and Y) and gender in terms of purchasing behavior. Methods: The sample consisted of 765 Slovak respondents. The Wilcoxon Test was used for differences testing. Partial Least Squares ? Path Modeling (PLS-PM) was used to determine the general impact and the permutations-based method was used to assess the difference in impact between gender and generation characteristics. Findings & value added: The difference in purchasing behavior patterns between the categories of gender and generation was significant in most cases, with the most significant difference being seen in the Visual Appeal of an e-shop. The most striking general influences were recorded between Hedonic Browsing and Urge to Buy, also the impact of Portability on Hedonic Browsing and Utilitarian Browsing. These findings indicate the potential of retailers to communicate effectively with their customers not only about products, but also about sustainable practices and values while engaging consumers in purchasing processes. Proper optimization of marketing processes, in terms of impulsive and thought-through purchases too, positively influences the user experience and the satisfaction with the purchase process. These facts may positively influence the sale and, in a broader perspective, increase the competitiveness and overall value of the e-commerce entity. It is also worth emphasizing the long-term value for the customer, as the application of the model leads to better satisfaction of customer needs, thus to a stable growth not only of the organizations, but ultimately of the economy as a whole

    A new perspective of the day-of-the-week effect on Bitcoin returns: evidence from an event study hourly approach

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    Research background: A current strand of the financial literature is focusing on detecting inefficiencies, such as the day-of-the-week effect, in the cryptocurrency market. However, these studies are not considering that there are no daily closes in this market, and it is possible to trade cryptocurrencies on a continuous basis. This fact may have led to biases in previous empirical results. Purpose of the article: We propose to analyse the day-of-the-week effect on the Bitcoin from an alternative perspective where each hourly data in a day is considered an event. Focusing on that objective, we employ hourly closing prices for Bitcoin which are taken from the Kraken exchange, one of the world leading exchanges and trading platforms in the cryptocurrency markets, for the period spanning from January 2016 to December 2021. Methods: Contrary to the previous empirical evidence, we do not calculate daily returns, but rather the first stage of our proposed approach is devoted to analysing the hourly mean returns for each of the 24 hours of the day for each day of the week. We look for statistically significant hourly mean returns that could advance the importance of the hourly differentiation in the Bitcoin market. In a second stage, we calculate different post-event cumulative returns which are defined as the change in log prices over a time interval. Finally, we propose different investment strategies simply based on the significant hourly mean returns we obtain and we evaluate their performance in terms of the Sharpe ratio. Findings & value added: We contribute to the debate about the degree of Bitcoin?s market efficiency by providing an alternative methodology based on an event study hourly approach. Furthermore, we provide evidence that by investing in different post-event hourly windows it is possible to outperform the classic buy-and-hold strategy

    A review of inflation from 1906 to 2022: a comprehensive analysis of inflation studies from a global perspective

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    Research background: Inflation has always been the core issue of economic research and there are many academic research achievements in this field. In recent years, global inflation has intensified, and many scholars focus on research in this field again, providing certain reference value for countries around the world to formulate corresponding macro policies. Purpose of the article: The five-year impact factors are used as the evaluation criteria in this paper, and 1,637 high-quality documents on inflation from 1906 to 2022 are collected from the Web of Science Core Collection database. Using bibliometrics, a comprehensive review of influential literature in the field of inflation is conducted to reveal the evolution and trends of the field. Methods: First, we focus on these high-quality documents about the descriptive statistical characteristics, high cited documents and high impact factor journals. Then, based on the visualization tool, the cooperative network of countries/regions, authors and institutions is depicted and the cooperative relationship between them is determined. At the same time, the most influential countries/regions, authors and institutions are identified by analyzing the citation structure. In addition, through thematic and keyword analysis, the topic hotspots and future research trends of high-quality literature in the field of inflation are deduced. Findings & value added: On the whole, the research on inflation in the United States is relatively mature, and has produced a large number of influential academic cooperation results. Finally, we have a series of discussions on the history of inflation in the United States and policy suggestions. In the future, governments of various countries, especially the United States, will still face certain challenges in how to formulate policies and measures to mitigate the impact of inflation

    Economic patriotism among people under 35 in Poland in the face of globalization

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    Motivation: Nowadays, economic patriotism is the current social trend affecting a number of aspects related to the economy, the functioning of enterprises and consumers in the conditions of market competition. Companies wishing to maximize their profits and at the same time remain in positive relationships with their customers should pay special attention to the factors that determine the decision-making of young consumers in the selection of goods and services. Aim: The study pays special attention to current situations related to the internationalization of enterprises operating on the Polish market. The main aim of the analysis is to show a number of determinants influencing the manifestations of economic patriotism among adults up to 35 years of age, which if well understood, will allow entrepreneurs to increase the effectiveness of their managed institutions, as well as the analysis of positive and negative market behavior related to economic patriotism. Materials and methods: For the purpose of this study, own research was conducted, which brings a new approach to the discussed issue, showing the attitudes of young consumers consistent with the idea of economic patriotism. Results: People under the age of 35 show a high awareness of economic patriotism and are consumers with a high degree of ethnocentrism. For further effective development of attitudes related to economic patriotism and, above all, their practical realization, a broad initiative is necessary from top-down undertakings on the part of the government, through schools and universities to grassroots social initiatives and realization of the idea of economic patriotism by the individual

    Editorial pages

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    Editorial pages of Volume 7 Issue 1 June 202

    The emergence and development of the cryptocurrency as a sign of global financial markets financialisation

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    The article presents one of the most important, in the author\u27s opinion, manifestations of further intensification of the processes of financialisation of global financial markets, which was the emergence of decentralized digital currencies (so-called cryptocurrencies) based on blockchain technology. Their creation and existence on the global financial market have been widely considered as one of significant effect of the global financial crisis, which symbolic beginning is September 15, 2008, when one of the largest US investment banks Lehman Brothers collapsed. The worldwide COVID-19 pandemic has only highlighted the importance of this effect of financialization. The purpose of the article is to present the impact of cryptocurrencies, including bitcoin, on the deepening of the processes of financialisation of modern financial markets. Author analysis is based on statistical data, on the literature review and documents of world financial institutions

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