Journal of Management and Digital Transformation

The article presents crucial changes in Polish accountancy in last several decades. It comprises the main direction of Polish accountancy development at the time of centrally planned system and and free market economy. The aim of the article is to show and assess possible perspective of Polish accountancy development and a desired direction of changes. The research aim was realised with the use of studying open-access subject literature. Accountancy in Poland, similarly as all over the world, is subjected to perpetual changes. Usually the solutions in our country follow the international ones and this tendency is not likely to be reversed.

The purpose of this paper is to analyse market research projects in terms of contingency theory. Market research sector is a dynamically developing sector of Polish economy. It is also the basis for many projects implementation from various fields. In recent times, contingency theory supersedes the dominant in management universalistic approach, basing its assumptions on the unique factors occurring in organisations and projects. This article identifies the main contingency factors affecting the way of conducting market research projects. The analysis was based on information about Polish companies from market research sector, as well as the characteristics of this type of projects that are specified in the literature on the subject.

This paper aims to examine what is the share in the national budget of the personal income tax - PIT and what is its place in the Polish tax system. The first part of the thesis - theoretical - is an introduction to the subject related to taxes. It contains historical look at tax issues, their functions and will provide many definitions established by Polish economists. It will present the tax system and explain the construction of the tax itself. The second part of the work will directly refer to the topic - the share of PIT tax in the budget of Poland and the dynamics of changes over the years. Next, there will be shown cities responsible for the largest budget incomes. The data will come from official publications of the Ministry of Finance of the Republic of Poland and press reports on economic matters.

The article attempts to identify the issue of deployment of information tools in the procedural practices of organisations, and examined the problem mainly in connection with the potential increase in their profitability. In this respect, the current solutions of information systems used by organisations for specific purposes within the framework of partial structuring were reviewed. Subsequently, their impact on efficiency and productivity, and implicitly also on the profitability of these organisations, was assessed.

The aim of the paper is reconstruction of knowledge transfer mechanism based on economic anthropology/business ethnography and autoethnography approach. The experience of the author based on the involvement in two projects regarding knowledge transfer from science to business/industry is a base of the theoretical and empirical analysis. The paper presents two case studies: 1) counselling in management and marketing and 2) entrepreneurship as scientific commercialization, which are base for deep reflection on the meta-level. On the other hand, there is also knowledge transfer from business practice to scientific environment, what is often overlooked but commonly occurring phenomena.

The Voynich manuscript is one of the greatest mysteries of the medieval handwritten books. Until now the author, the language of the text, and the system of writing still remain unknown, despite of a considerable effort of numerous world-renowned cryptanalysts and cryptographers. According to one of the most popular hypotheses concerning the character of the Voynich manuscript, it was written in some unknown language, perhaps originating in the far east Asia, with the use of a special alphabet, which was invented by its author. In the paper the authors propose a method that could be useful to identify the language group or language family to which the language of the Voynich manuscript can belong. Based on the results, which have been obtained so far, the author draws the conclusion that it can be assumed that the Voynich manuscript was not written in any Indo-European language.

In the paper the authors propose to build multilingual generators of syntactic structures. Such generators can be regard as computer tools that can be used to facilitate the process of translation. The aim of the system proposed by the authors is not only to generate the proper flexion forms of the verbs, but also it can be respected as a repository of phrases with their flexion forms using tenses, modes, persons, numbers, and grammatical genders. The main merit of the system is its multilingualism that was achieved thanks to the concept of intermediate language.

The aim of this article is to present the 5S method and emphasize its practical application while showing a series of actions to implement it at the assembly station in production company. The first part present the characteristics of Lean Management. It includes the most important information concerning this system of management as well as the desctription of the tools which are the elements of this concept. The most attention is paid to 5S method which will be analyzed later. Practical implementation of 5S metod is demonstrated when the shelf is being assembler. The first part contains the description of the analyzed Workstation and detected faults which made it ineffective. Then, detailed implementation of the individual stages of the 5S metod are documented with the Picture and tablets, Achieved effects and benefits of the implemented action are presented by post-implementation audit and efficiency parameters, which documented the desirability of the implemented action and completed the analysis.

The management of financial resources in the field of public finances on the example of public sector institutions is dependent on the legitimacy of how the funds are used. Therefore, the aim of the article is to present the budgetary situation in terms of the execution of mandatory and optional tasks by organizational units at the example of the District Labour Office and District Family Assistance Centre in realization with activity of the District Office in Krosno. Therefore, an analysis of the revenue and expenditure of the DLO and DFAC in the years 2013-2015 was made, presenting the performance results of the institutions together with new opportunities enabling to achieve better effects in addressing the new challenges related to the transformation of the economy.

The economic factors determining each sphere of existence is really a lot. However, without knowing the economics, we have encountered the indicators, that affect us indirectly or directly. The author presents clearly the basic elements influencing on particular stages of our life and how we are able to improve them to enhance the functioning level of a given individual. In turn we go through ups and downs of each of us, from unemployment to salaries, expenditures, possibilities, competitiveness, retirement, leisure and life expectancy, up to the potential which everybody would like to represent. Only understanding our situation allows us to implement the remedial system that is described by K.M. Krusiec model, and its proper use may create an empire, in which the life will become more and more safe and stable. We may not get the second chance, and only determination and proper involvement are the key for success.

The paper presents the application of multi-criteria optimization for modeling and decision support in risk conditions. Decisions in risk conditions are when the result of a decision is not unequivocal and depends on the state of the environment. The decision process is modeled using the multi-criteria optimization problem. Multi-criterial optimization methods do not give one solution, but a whole set of the solutions. The decision is made by solving the problem with the control parameters that determine the decision maker’s aspirations and the evaluation of the solutions received. The decision-maker asks the parameter for which the solution is determined. Then, evaluate the solution received accepting or rejecting it. In the second case, the decision-maker gives a new parameter value and the problem is solved again for the new parameter. The work includes an example of supporting decisions in risk conditions – the problem of choosing an energy investment.

The aim of the paper is to critically analyze the financial possibilities of young scientists. Possible forms of financial support, including scholarships, paid internships, subsidies for conducting research works, cooperation with the industry as well as funds for creating innovative business activity have been described. Financial support for the implementation of scientific ideas is granted, among others by the Ministry of Science and Higher Education, the National Center for Research and Development, the National Science Center, banks and Venture Capital funds. The paper presents the possibilities of financing young scientists and at the same time analyzes the impact of various forms of support on the innovation and technological attractiveness of Poland. The analysis covers the years 2013–2017. The paper consists of three parts. The first part reviews the current sources of financial support for young scientists with examples of their use. In the second part, an attempt was made to include the indicative impact of sources of support for young scientists on the innovation of the Polish economy. The third part is an attempt to present the main problems related to obtaining finance for the implementation of scientific ideas.

The following chapter covers the issue of human resources management. In particular, it concerns music as an audiovisual motivating factor for work. The considerations were based on research conducted at Google. In the surrounding world, more and more newly emerging enterprises are looking for qualified employees. Organizations compete in ideas how to attract and,most importantly, keep on the most competent and experienced people in the company. They are investing more and more in the recruitment process, adaptation of new employees, and then in various types of training, development programs, or in material aspects of the employees’ work. They are offered pay rises, a company car, a telephone, a laptop, a flat, medical insurance, life insurance as well as babysitting in on-site kindergartens. All these activities are consistent with the thesis that human resource management is one of the most important processes that take place in the company. The considerations will be based on the thesis that music has a positive effect on an employee’s motivation.

The article presents a filling assessment model of SCMS, developed for the reflection of actual content of enterprise strategic cost management system, which can be used in real-time mode. It is proposed to use the mathematical apparatus of set theory and tools for working with sets in hyperspace for practical construction and use of such model.

2007–2013 EU financial perspective in Poland was largely dedicated to support R+D activities (research units and enterprises – mainly from the Operational Programme Innovative Economy). Fund distribution strategies have changed during this period. Polish administration has been adjusting benchmarks of selection of projects to encourage innovation potential as much as possible. Nowadays, during second financial perspective (2014−2020), we have sufficient information to be able to trace back evolution of support models. The aim of this article is to analyze different approaches to funds distribution, especially those dedicated to enterprises (e.g. fast track to innovation, 1.1.1 Operational Programme Intelligent Development). According to research, Poland still belongs to the moderate innovators group, so that it is reasoned to support innovators. Appropriate policy of support is very important to succeed in this area.

Nowadays running an enterprise challenges the boards of the companies to face more and more duties. If companies want to be competitive and generate high return from invested capital, they are obliged to enhance the level of efficiency. One part of this enhancement is a working capital management. The aim of this study is to research whether working capital management can influence the value of the companies and the view made by investors. This paper examines the history of the construction sector between 2008 and 2017. The study shows that there is a serious correlation between the level of net working capital and cash flow from operations and therefore the level of the company valuation. Efficient working capital management also enhances the balance sheet, what is positive for investors and lowers the risk of equity investment.

The paper presents the genesis and development of the Organization of American States. The next part presents the organs, objectives and tasks of organization. Particular attention was paid to the issues of polarization and mechanisms which are use to promote economic development the most backward member states. The purpose of this article is to evaluate opportunities to reduce future US economic dominance in relation to other american states. It was hypothesized that there are real opportunities to deepen economic cooperation between countries belonging to the Organization of American States, which can result in reduced disparities in the economic development beetween countries.

The key element of the company’s success is efficient and effective management carried out by managers with appropriate competences to perform tasks. Managers are responsible for creating the company’s success, because all activities transform into results and manage the work of others. They should be identified with people whose main task is to implement the management process, i.e. the set of activities aimed at human, financial. factual and informational resources of organizations made with the intention to achieve organizational goals in an effective and efficient manner, regardless of the position in the organization. The aim of the work is to indicate psychological skills of future managers, among others, understand subordinates and their individual needs, ambitions and behaviors. The future manager should have the ability to empathize with employees. The psychological skill of the manager is also the ability to stimulate subordinates to get involved and perform their tasks. Of crucial importance, affecting the manager’s effectiveness, are his personality traits, which include: neuroticism (responsible for hostility, depression, impulsiveness or hypersensitivity), openness (feelings, imagination, action, ideas and values), agreeableness, conscientiousness and extroversion.

The development and operation of enterprises in the conditions of the global economy obliges them to intensify cooperation with universities. The answer to the increase in innovation and competitiveness of the modern economy is the creation of mutual relations between scientific and business organizations, which allow companies to adapt to market requirements in terms of technology and organization. In the last few years there have been many opportunities to establish scientific cooperation, including through joint participation in projects co-financed from external funds. Despite the many joint projects implemented between organizations, the effects of cooperation are often limited. Barriers limiting cooperation are on both sides. The most important ones include too extensive bureaucracy and unnecessary formalities on both sides, which must be complied with when initiating and conducting mutual relations. It is also important to understand the needs of both parties, i.e. a business which goal is to implement interesting and cost-effective solutions (usually TRL> 5), science which is usually concentrated on the creative stage (usually TRL <5). Closing and reducing barriers will enable effective communication, networking, problem solving and promotion of common solutions. Creating conditions enabling the strengthening of contacts at the interface between science and business seems to be necessary from the point of view of the possibility of dynamizing the country’s economic development. The article discusses the barriers and proposes various forms of cooperation between science and business.

Nowadays employee motivation is an integral element of management. An employee has to feel responsible for company matters. It motivates him for work. An example of a good solutions is employee participation. This article is an attempt to analyse theoretic aspects in this scope.