Research Bulletins of the Faculty of Economic Sciences
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Wydział Nauk Ekonomicznych - Politechnika Koszalińska
THE IMPACT OF EUROPEAN UNION REGULATIONS ON SHAPING PAY EQUALITY IN POLAND
The aim of the article is to present the impact of European Union regulations on shaping equal pay for women and men in Poland. It presents the evolution of European regulations, from the introduction of the equal pay principle in the 1957 Treaty of Rome to the latest EU Directive 2023/970 on pay transparency. It discusses the current state of pay inequality based on Eurostat and Central Statistical Office statistics. It analyzes instruments such as mandatory pay transparency, pay gap reporting, and mechanisms for enforcing the right to equal pay, as well as their potential impact on the Polish labor market. It compares the Polish reality with best practices in selected EU countries (including the Nordic countries, France, and Spain) to identify effective solutions for reducing the pay gap. It emphasizes the importance of complementary work-life balance policies and combating sectoral segregation and stereotypes for achieving sustainable gender equality in pay. The conclusions indicate that EU regulations constitute a significant impulse for change in Poland, but their effectiveness depends on proper implementation, enforcement and support with additional social and economic initiatives.
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FISCAL AND NON-FISCAL ASPECTS OF EXCISE TAXATION OF E-CIGARETTE LIQUIDS AND NOVEL TOBACCO PRODUCTS
The aim of the article is to analyse the fiscal and non-fiscal aspects of excise taxation of e-cigarette liquids and novel tobacco products in Poland in the years 2020-2024. The fiscal aspects were assessed by comparing excise revenues from e-cigarette liquids and novel tobacco products with revenues from excise duties on traditional tobacco products, as well as with total budget revenues from excise taxes. The non-fiscal aspects were evaluated on the basis of the results of a survey conducted among 102 respondents. The study focused on the role of taxation of these products in achieving the state’s health and social policy objectives.
SOUND AS A TOOL OF INFLUENCE IN AUDIOMARKETING
Sound constitutes a significant element of marketing communication, influencing both recipients’ emotions and the process of brand identification. The aim of the present study was to assess the effectiveness of audiobranding and to examine the impact of the audio layer on the emotional reception of advertising messages. For the purposes of the article, an experimental study was conducted using an original survey questionnaire. The research was carried out remotely via the Google Forms platform. The study group consisted of young adults aged 18–25 who did not possess specialized education in marketing or music. In total, 20 respondents participated in the study and were divided into an experimental group and a control group. In the first stage of the research, participants’ ability to recognize brands solely on the basis of sound signals was analyzed, while the second stage evaluated the emotional reception of a social advertisement presented with and without sound. The results confirmed the research hypotheses, indicating that audiobranding is an effective tool for brand identification and that the presence of sound enhances the emotional impact of advertising messages. The highest level of recognition was observed for technology brands frequently encountered in the respondents’ daily lives, whereas advertisements enriched with an audio layer elicited greater emotional engagement and deeper reflection among recipients.
SUCCESS FACTORS OF A TOURIST ATTRACTION: A CASE STUDY OF THE HORTULUS GARDENS
The objective of this article is to identify and analyse the key success factors of a tourist attraction, using the Hortulus Gardens as a case study. The research was conducted using secondary source analysis, personal observation, and a SWOT analysis applied to the case study of the Hortulus Gardens in Dobrzyca. As indicated by the conducted analyses, the success of the studied tourist attraction is the result of a synergistic effect between effective management, a diverse and comprehensive offering, high-quality spatial development, professional staff, and effective marketing activities. Favourable environmental conditions and the skilful adaptation of operations to the seasonal nature of tourism also play a significant role in the facility's functioning. The results obtained indicate that a comprehensive approach to managing a tourist attraction can provide a foundation for its sustainable development and competitiveness.
LEVEL OF TOURIST FUNCTION IN THE COUNTIES OF THE WEST POMERANIAN VOIVODESHIP
The aim of the study is to assess the diversity of the tourism function in the counties of the West Pomeranian Voivodeship. The level of the tourism function in the counties of the West Pomeranian Voivodeship was determined by constructing a synthetic index based on four diagnostic features (the Baretje-Defert index, the accommodation density index, the Schneider index, and the Baretje index). The numerical data comes from the Local Data Bank of the Central Statistical Office (GUS) from 2024. The hypothesis that the tourism function develops unevenly across the voivodeship was confirmed, despite numerous tourist attractions throughout the area. The counties were divided into four classes with varying levels of tourism development. Class I includes counties with a high level of tourism development, associated with a coastal location. In the area of ​​class II, the average level of tourism development results from the presence of both natural and anthropogenic assets. The low level of the tourism function in class III is associated with the untapped potential of tourist attractions. Class IV includes counties with a very low level of development of the tourist function, where other economic functions dominate.
LIVING OUT OF A SUITCASE: HOW DOES STUDYING ABROAD AFFECT STUDENTS’ FINANCIAL BEHAVIOURS?
With the growing number of students undertaking studies abroad, research into their financial behaviours has become increasingly important, particularly in light of the challenges associated with managing personal finances in different economic and cultural environments. Gaining insight into how students manage their budgets while abroad is relevant both for developing financial competencies and for designing support tools for future participants in academic mobility programmes. Therefore, the main objective of this study was to assess students’ financial situation and to identify how experiences gained during studying abroad influence their approach to money management, as well as the development of financial awareness, competencies, and habits. The analysis focused on three key issues: the ways in which students manage their budgets while studying abroad, the financial difficulties they encounter, and the role of international study experience in shaping their subsequent financial attitudes after returning to their home country. The study was based on primary data collected through a questionnaire survey administered to students who were currently studying abroad or had done so in the past. The combination of quantitative and qualitative questions enabled the collection of comprehensive information regarding respondents’ financial circumstances and experiences.
DIVERSITY OF TOURIST ATTRACTIVENESS OF THE KOSZALIN SUBREGION
The aim of this article is to assess the determinants of tourist attractiveness and their impact on tourism development in the Koszalin subregion. The research is based on the literature, data published by the Central Statistical Office (GUS), and online resources. The analytical section utilizes a multidimensional analysis method, the synthetic measure. The work is divided into a theoretical section, a characterization of the study area, and an empirical section. The theoretical section presents the determinants of tourist attractiveness. The next section is devoted to the characteristics of the tourist assets of the Koszalin subregion. The empirical section contains research results regarding the variation in tourist attractiveness between individual municipalities in the Koszalin region in 2023. The conducted analyses confirmed the research hypothesis that, despite the significant tourism potential of the Koszalin region, the area is internally diverse in terms of tourist attractiveness.
ROLE OF PROPERTY TAXES IN FINANCING TERRITORIAL SELF-GOVERNMENT UNITS
This article addresses the issue of the role of property tax in financing territorial self-government units and its significance for ensuring the stability and financial independence of municipalities. The purpose of the study is to assess the importance of property tax in the structure of the own revenues of a municipality and to analyze its stability as a source of financing public tasks based on the example of the City of Koszalin. The main research problem is to determine to what extent the property tax constitutes a stable and predictable source of revenue enabling the implementation of the municipali-ty’s own tasks. For clarity, the article is divided into four main parts. The first part presents the theoretical foundations of financial independence of territorial self-government units and the importance of own revenues in the structure of the municipality’s budget. The second part is devoted to local taxes in OECD countries. The third part discusses the functions of property tax in the local economy fiscal and stimulating indicating their importance for the implementation of local economic and social policy. The last part contains an analysis of the importance of property tax in the structure of own revenues of territorial self-government, using the example of the City of Koszalin, with particular emphasis on its impact on financing public tasks. The conclusion shows that property tax is one of the most stable and predictable sources of municipal revenues, strengthening their financial independence and the ability to effectively perform public tasks.
EVALUATION OF THE WAREHOUSING PROCESS AT COMPANY X IN 2022-2023
The aim of the article was to evaluate the warehouse process at company X in 2022-2023. The analysis focused on identifying possible irregularities in the organization of warehouse operations, but also on determining the impact of processes on the functioning of the entire logistics chain at the level of the selected facility. The study was conducted using literature analysis, analysis of logistics indicators and metrics based on data obtained from the company in question, as well as our own observations regarding the organization and operation of the warehouse. The conclusions identified areas that should be optimized and presented proposals for improvements that could contribute to the efficiency of warehouse processes in the future, such as changing data recording standards, increasing production capacity, and introducing a system for rapid response to unforeseen changes.
EVALUATION OF FULFILLMENT SERVICES BASED ON SELECTED CEP COMPANIES
The aim of the article was to evaluate fulfillment services on the example of selected companies operating in the CEP industry. The subject of the research were the courier companies InPost and DHL as representatives on the domestic and global market. The work used SWOT analysis, comparative analysis, data analysis, and analysis and criticism of literature, as well as individual case studies. The research area in the article covers the e-commerce sector, in which the most important definitions and origins are explained and growth is shown. Modern solutions related to courier activities and online sales, including fulfillment, were evaluated, which was compared and assessed for two companies – InPost and DHL.
IMPLEMENTATION OF AN INTEGRATED TMS/YMS PLATFORM FOR SUPPLY CHAIN STANDARDIZATION: A CASE STUDY OF MUVIQ (FORMERLY DAYCO POLAND)
The article presents a case study of implementing an integrated TMS/YMS platform in the Polish plant of Muviq (formerly Dayco Poland). Special attention is given to organizational aspects, prerequisites for implementation, specifics of the automotive industry, technical architecture, and direct benefits developed jointly by Logintegra and Muviq teams. The analysis is based on training materials, webinars, presentations, as well as statements from management and platform users. The case shows that standardized and automated logistics processes play a crucial role in modern supply chain management, allowing for the elimination of communication errors, precise scheduling, shared responsibility, and the reduction of costs and time required for warehouse operations.
IDENTIFICATION AND ASSESSMENT OF THE ATTRACTIVITY OF TERRITORIAL TOURIST PRODUCTS WITH THE USE OF THE MCKINSEY MACRIX METHOD: THE EXAMPLE OF borough WOLSZTYN
The paper undertakes an analysis of the promotional strategy of the city of Wolsztyn concentrating on the Wolsztyn steam locomotive depot as a key element of the tourist offer, despite the existence of significant potential for the development of other forms of tourism in the region, such as active recreation or nature tourism. The aim is to characterise the current and potential forms of tourism in the Wolsztyn municipality and to answer the question: why does the town focus on the Steam Engine Depot at the expense of other tourist attractions. The study used a critical analysis of the literature on the subject and an analysis of strategic documents, supported by the McKinsey matrix method adapted to strategic management in a spatial context. The results indicate that despite the high potential of active and nature tourism, promotional activity is focused on cognitive tourism, in the form of the Wolsztyn Steam Engine Depot, which limits the diversity of the offer. Conclusions indicate the need to extend promotional and strategic activities to include other forms of tourism, which may strengthen the economic development of the municipality and its attractiveness for different tourist segments. This article was prepared as part of the activities of the EXPLORERS Student Tourism Research Centre.
HYBRID OPERATING MODELS IN FINANCE: THE INTEGRATION OF EMERGING TECHNOLOGIES AS A KEY TO INNOVATION
The article focuses on the role of emerging technologies – such as blockchain, artificial intelligence (AI), and the Internet of Things (IoT) – in the development of hybrid operating models within the financial sector. It highlights the growing importance of digital platforms and open ecosystems as foundations of institutional transformation. The author presents practical examples of hybrid model implementation, analyzing cases of institutions such as Santander, ING, Revolut, and N26. A case study based on the TPF (Technology – Process – Firm) model allows for a comparative analysis of innovation strategies across different types of organizations, from traditional banks to fully digital fintechs. The study incorporates secondary data, academic literature, and quantitative indicators to identify key factors influencing efficiency, agility, and scalability. The article also addresses regulatory challenges and institutional limitations while emphasizing the potential of hybrid structures as a tool for building innovative and resilient financial organizations.
TOURISM POTENTIAL OF KOSZALIN IN TERMS OF TOURISM VALUES
Each city has utility values that make it attractive, including those that create tourist potential. The aim of the presented research was to assess the potential of Koszalin in terms of tourist assets. For the purposes of the article, a survey using a questionnaire was conducted. The study was conducted electronically via the Google Forms website. The study group consisted of full-time and part-time students of the Faculty of Economics of the Koszalin University of Technology. The questionnaire was created on November 19 and closed on December 11. A total of 69 correctly completed questionnaires were obtained. As a result of the conducted research, the research hypothesis was confirmed, according to which Koszalin has untapped potential in terms of tourist assets. Most attractions received quite high ratings – exceeding the average value of 4 on a five-point Likert scale. The highest ratings were given to the tourist trails on Chełmska Mountain and the Koszalin Aquapark. The knowledge of the respondents about the existence of individual attractions turned out to be varied, which indicates the need to promote the city's assets. The most recognizable places are those for active recreation, especially the Koszalin Aquapark.
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Tax optimization constitutes a crucial element of financial management for enterprises, enabling the minimization of tax burdens within the boundaries of the law. This article discusses the definition, assumptions, and significance of tax optimization in the context of corporate financial strategy. It outlines the objectives of optimization as well as the risks associated with it. The article includes the results of survey research on entrepreneurs' awareness of tax optimization, highlighting a tendency to choose specific forms of business activity to reduce tax liability. It also explores how Polish entrepreneurs perceive and apply tax optimization, identifying the most commonly used methods and strategies in this area. The article emphasizes the necessity of understanding and appropriately applying current regulations to ensure that business activities remain lawful and support long-term growth.
LEADERSHIP FOR INNOVATION AND SHAPING LEADERS FOR CHANGE IN THE HOTEL INDUSTRY
Innovative leadership and shaping a change leader in the hotel industry is linked to the modern trend of thinking based on openness and flexibility in managing different generations of employees. The challenge for a leader is managing the youngest employees called Generation Z, who have completely different expectations and are focused on developing their own careers. Their capabilities should be used with the use of modern technologies, flexible working hours and participation in Agile Leadership projects. The aim of the research was to show innovative leadership as a certain pattern, thanks to which it is easier to shape change leaders in the hotel industry. It has been shown that innovation is based on the implementation of changes that take into account the needs and capabilities of the entire team, and an innovative leader is a person who uses the potential of employees, constantly learning and influencing the organizational culture.
The road to credit – what do young people know about their creditworthiness? (CASE STUDY OF THE WIELKOPOLSKA REGION))
Creditworthiness plays a crucial role in the financial management of young people, who are increasingly interested in loans as they strive for financial independence. Despite the growing demand for loans (especially mortgages), many young individuals lack sufficient knowledge about creditworthiness, which can lead to poor financial decisions. Therefore, the primary objective of the study was to assess the level of knowledge among young people regarding creditworthiness and its impact on their financial decisions. A survey was conducted among young people in the Greater Poland Voivodeship to address the following research questions: Do young people understand what creditworthiness is? What are the consequences of having high or low creditworthiness? What financial behaviors influence creditworthiness? Are young people aware of their current creditworthiness, and do they plan to take out a loan in the future? The empirical research revealed that while young people generally have a high level of basic knowledge about creditworthiness, it is incomplete. Older respondents (among the surveyed young individuals up to the age of 29) demonstrate greater financial awareness and practical experience, with real estate loans being the dominant financial goal among young people. There is also insufficient awareness among young people about some of the consequences of low creditworthiness.
The aim of this article is to present methods for evaluating new product projects in the product development process. A literature analysis method is used and a Gantt chart is proposed for evaluating new product introduction projects. The paper presents a product life cycle and an analysis of the wine market in Malta. The time for the introduction of two types of wine was set at one year.
ASSESSMENT OF RETURN LOGISTICS AND SERVICE: CASE STUDY
The aim of the article is to evaluate the logistics of returns and service based on the company X, which produces agricultural equipment. The company's problem is the excessive number of returns. The research problem was formulated as to what extent IT systems can reduce the number of returns and improve the service process. The research methods used in the article are literature analysis and the index method of complaints and returns. In 2023, there was a large increase in new orders, which contributed to the increase in returns due to the fault of employees, customers and the manufacturer. In company X, the share of incomplete deliveries increased by 0.24%. Delivery reliability deteriorated minimally - at the level of 96.3%, it offers a high standard of delivery service, ensuring that goods reach the customer and services in the best possible quality while maintaining the principles adopted in the company. Delivery flexibility improved by about 1% compared to 2022. The company took steps to solve the problem related to the excessive number of returns and complaints by implementing Comarch ERP XL software.
POP CULTURE FESTIVAL AS A TOURIST PRODUCT
Pop culture festivals of a cultural and entertainment nature affect the recognition and popularity of a given area in the field of event tourism, which is currently one of the most important categories of the tourist product. The main aim of the research was to assess the pop culture festival in the category of a tourist product. The analytical part of the work used the netnographic method. As part of the netnographic study, the main fanpage of the Pyrkon Fantasy Festival was analyzed due to the intensity of words appearing in the posts. Then, the components of the tourist product, which is the pop culture festival, were identified. As a result of the conducted analyses, the research hypothesis was confirmed, according to which the pop culture festival is a complex tourist product with an extensive intangible sphere.
THE SOCIO-ECONOMIC SIGNIFICANCE OF MUSIC FESTIVALS ON THE EXAMPLE OF POL’AND’ROCK FESTIVAL
The number of music festivals organized in the world is growing. These are events that attract a large group of participants, and have an impact not only in the social but also economic sphere. The aim of the research was to determine the socio-economic importance of music festivals in Poland using the Pol’and’Rock Festival as an example. The results were obtained using a survey using a questionnaire. The time scope of the research covers 2023. The article uses secondary sources (subject literature and Internet resources) and primary sources (results of the conducted research). As a result of the conducted research, the research hypothesis was confirmed, according to which, in relation to the organization of the Pol’and’Rock Festival, social factors such as integration, atmosphere and sharing passion are more important than economic factors such as local development, financial influence or recognition of the area.
Commodity derivatives in price risk management in Indian agriculture – as perceived by farmers
The modern world market for agricultural feed materials is experiencing high price volatility. The increase in energy prices, especially for coal and natural gas, resulted in a sharp increase in the costs of agricultural inputs, including fertilizers. Agricultural production is a risky business, and managing different risks is challenging for farmers. The risk concerning agricultural production is a particularly complex phenomenon, not only due to the volume of threats, and fragmentation of producers but also due to the unpredictable variability of phenomena. Derivatives are only of value in an environment that is vulnerable to changes. Using this type of tool in business activity enables agribusiness entities to effectively manage the price risk and at the same time stabilize the achieved income. This study is mainly focused on the Farmer-Investor’s perception of Benefits of Investment in Agricultural Derivative Markets. A Chi-Square test was run, and SPSS was used to assess the association between Age, Gender, Education, Farmer Type, and Benefit of Investments in Agricultural Commodity Derivative Markets in India. It was found that there was no association between Independent and Dependent variables in the said study and therefore Policy should be devised to make people aware of the Benefits these Commodity markets provide.
THE LOGISTICS PLANNING PROCESS ON THE EXAMPLE OF SELECTED PRODUCTION AND COMMERCIAL ENTERPRISES FROM THE SME SECTOR
The aim of the article is to identify and analyze the logistics planning process in a production and commercial enterprise in the SME sector. The article uses the literature analysis method and the case study method. The article attempts to characterize the process nature of logistics planning and the importance of logistics strategy in this process.
REPORT FROM THE SCIENTIFIC CONFERENCE ENTITLED COOPERATION AND SCIENTIFIC EXPERIENCE IN SUPPORTING POLICIES FOR RURAL DEVELOPMENT
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CONSUMPTION EXPENDITURE OF YOUNG CONSUMER’S HOUSEHOLDS
This article addresses the issue of household consumption expenditures from the perspective of young consumers. The main goal of the research was to identify household consumption expenditures from the viewpoint of young consumers, specifically focusing on expenditures on food. The study involved 384 households. The primary objective was achieved through the use of primary data collected via a questionnaire. The conducted research demonstrated that the expenditures and behaviors of young consumer households are changing. The gathered research results show us how incomes, expenditures and consumption behaviors of young consumers are shaped.
DIFFERENTIATION OF TOURIST ATTRACTIVENESS OF SELECTED COUNTIES OF MIDDLE POMERANIA
The main aim of the article is to assess the diversity of tourist attractiveness of the districts of Middle Pomerania located outside the Baltic Sea Coast. The subject of the research are poviats, excluding city counties and those in which there are coastal communes, because they are developing more dynamically than the rest of the region. Data were obtained from the Central Statistical Office for 2014 and 2020, from the Local Data Bank. A multidimensional analysis using synthetic measures was used to assess tourist attractiveness. The level of tourist attractiveness was determined on the basis of three sections: natural environment, cultural heritage and tourist infrastructure. Partial indicators were assigned to each section. The analyzes conducted show that the studied counties are characterized by diversity in terms of tourist attractiveness, which influences the directions of their development.
The aim of the article is to present theoretical applications of project management models. This analysis aims to demonstrate possible ways of project management. The article emphasizes the continuous evolution of techniques, methods, and methodologies in project management, highlighting new concepts such as CSR, Agile, Scrum, and Kanban. The author set out to examine the characteristics of team project management, assuming the hypothesis that knowledge about available resources conditions effective management. The verification of this hypothesis included a literature review and a case analysis using SWOT analysis.
SELECTED INDICATORS OF THE GENDER PAY GAP IN THE EU AND ITS RELATIONSHIP WITH LABOUR FORCE PARTICIPATION RATE OF WOMEN
The paper explores the causal relationship between the Gender Pay Gap and the Labour Force Participation Rate of women in the EU. Having outlined the nature and role of remuneration in the economy, it analyses the causes for both phenomena through the scope of various schools of economic thought, as well as uses recent empirical evidence and data to offer possible determinants for both the GPG and female LFPR, stemming from the social structure as well as legislation. Further, it uses regression analysis of historical data to find a negative relationship between the Gender Pay Gap and female Labour Force Participation Rate and discusses the limitations of the findings using the model. Lastly, using the above findings and previous legislation it offers policy solutions for states and private entities towards narrowing the pay and LFPR gaps, per the author’s opinion.
OCCUPATIONAL SITUATION OF PEOPLE OF DIFFERENT AGE. EXAMPLE OF THE POLISH LABOR MARKET
The right to equal treatment in the workplace of all employees is regulated by both EU directives and the Labor Code. Despite this, in the labor market in particular age groups we can find behaviors characterized by adultism or ageism, the main division of which is not only a specific age but also the way of thinking, behavior or views of a given group of people. The problem of unequal treatment of employees in different age groups by employers and co-workers is increasingly raised in the available literature, and according to researchers, these behaviors are called age discrimination. The aim of the work is to understand and assess the professional situation of people of different ages on the Polish labor market, with particular emphasis on people aged 15 to 24 and aged 45+. The study attempts to answer the question whether the situation of young and mature people is difficult on the labor market and whether they are discriminated against. To carry out the analysis, data from the Central Statistical Office were used, in particular the professional activity rate, employment rate and unemployment rate with separation of age groups. The empirical research carried out, in particular the analysis of the professional activity rate, employment rate and unemployment rate, graphical analysis method and simple statistical measures, proved that the only sensitive age group in the labor market are people between 15 and 24 years of age, so it can be found in the Polish labor market behaviors characterized by adultism. It was not found that older people were more often unemployed, less frequently employed or less professionally active than the production group. The observations about age discrimination presented in the literature, called ageism, are not reflected in the analyzes conducted.
DISRUPTION OF SUPPLY CHAIN FURNITURE INDUSTRY DURING CRISIS
The aim of the article is to analyze the place of distruption of supply chains in the production of the furniture industry in 2018-2021. The research problem – at what stages of the logistics supply chain of the furniture industry did breakage occur? The research hypothesis, it is assumed that the logistical supply chain of the furniture industry was broken at the stage of supply and distribution.