Humanities and Social Sciences https://journals.prz.edu.pl/hss <div class="page-issue-description"> <div class="h2">&nbsp;</div> </div> <p><strong>"Humanities and Social Sciences" </strong>is indexed in Index Copernicus Journal Master List, The Central European Journal of Social Sciences and Humanities (CEJSH) and ERIH PLUS The Journal has been also included in the list of projects qualified for funding under the <strong>„Support for scientific magazines program”. </strong></p> <p><strong>p-ISSN 2300-5327, e-ISSN 2300-9918</strong></p> Politechnika Rzeszowska en-US Humanities and Social Sciences 2300-5327 THE MANUFACTURING COMPANY MICROWORLD AS A STRATEGIC MANAGEMENT TOOL. THE EFFICIENCY IN ORDER FULFILLMENT https://journals.prz.edu.pl/hss/article/view/1626 <p>The main objective of the research was to assess the usefulness of manufacturing company simulators as tools supporting leadership in strategic management. A management simulator was built on the convention of the Systems Dynamics method. The research was carried out in three production companies located in the Podkarpackie Voivodeship in Poland. Through meetings with leaders and workers, a simulation model of the system of basic processes of a manufacturing company was built. The resulting model was the basis for developing the architecture of the manufacturing company simulator (microworld). While working with the simulator, the main focus was on efficiency in order fulfillment. The research shows that it is possible to identify the norms controlling the system that directly affect changes in the above aspect of strategic management.</p> Małgorzata BARAN Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 9 22 10.7862/rz.2023.hss.59 TAXONOMIC ANALYSIS OF UNEMPLOYMENT IN EU COUNTRIES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT https://journals.prz.edu.pl/hss/article/view/1627 <p>Unemployment is one of the most important problems affecting people in all countries. It affects the functioning of entire economies, industries, and enterprises; it also reduces the level and quality of people’s lives. The dynamic changes that are taking place in the labor market are forcing entrepreneurs to adopt a flexible approach to labor market resources – that is, employees – and also to choose appropriate forms of human capital management. This may lead to a reduction in unemployment in the market. Consequently, tackling unemployment is one of the important challenges facing the European Union, especially on its way to achieving sustainable development goals. High levels of unemployment could significantly hamper the achievement of the Agenda 2030 employment targets (SDG8), leading to poverty, social and economic inequality, and social instability. Therefore, the subject of this study is unemployment in EU countries; the main objective is to examine unemployment levels across EU member states. The deliberations and analysis are carried out in the context of the Agenda 2030 Goal 8 (SDG 8) for sustainable development. Taking into account the different degrees of implementation of SDG8 by individual Member States, and thus the different results in this respect, the study finds differences and similarities among the surveyed Member States in terms of types and levels of unemployment. The research is based on Eurostat data for 2022, and uses multidimensional comparative analysis methods such as cluster analysis and linear ordering. A review of selected sources on international and European law focuses on employment policy standards, including the problem of unemployment; this serves as a background for the analyses. The considerations are embedded in the concept of sustainable development, which influences the functioning of entire economies, but also in the processes of enterprise management. Based on the literature and the results of the analyses, it is concluded that levels of unemployment vary greatly in the analyzed countries. The best conditions for availability and accessibility of work are found in the Czech Republic and Malta; the worst are in Spain and Greece, where unemployment is very high.</p> Anna BARWIŃSKA-MAŁAJOWICZ Maria BOSAK-SOJKA Miroslava KNAPKOVÁ Katarzyna CHUDY-LASKOWSKA Teresa PIECUCH Radosław PYREK Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 23 44 10.7862/rz.2023.hss.60 PARKING INFRASTRUCTURE MANAGEMENT AS AN ELEMENT OF THE SMART CITY CONCEPT https://journals.prz.edu.pl/hss/article/view/1629 <p>Moving around an urban area by vehicle and the act of parking are an almost integral part of everyday urban travel. Proper organization of parking spaces and the convenience of using them by drivers is key to follow the idea of sustainable urban development and manage the mobility of urban infrastructure users. Parking is influenced by many technical, organizational, economic and social factors. The aim of this work was to analyze and evaluate the functioning of the paid parking zone in Rzeszów, a voivodeship city located in the south-eastern Poland. In the presented case study, the authors, based on data collected from the Metropolis Intelligent Paid Parking System (PPS), determined the occupancy levels of parking subzones in the studied periods of time and analyzed the obtained results. The data and designated indicators available in the system can be the basis for taking appropriate steps to enable effective city management, which will result in, among others increasing the quality of life of residents.</p> Paweł DOBRZAŃSKI Magdalena DOBRZAŃSKA Paulina SKALSKA Jozef GLOVA Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 45 60 10.7862/rz.2023.hss.61 COOPERATION IN THE FIELD OF MISSILE DEFENSE IN THE EURO-ATLANTIC AREA https://journals.prz.edu.pl/hss/article/view/1630 <p>An important feature of contemporary armed conflicts is the large-scale use of air attack. The events of the last two years have made many experts realize that the present air safety environment is increasingly uncertain, complex, and difficult to forecast. It is therefore justified to present current issues related to anti-missile defense – which, in the authors’ opinion, is crucial for the functioning of NATO border states.The aim of this article is to describe cooperation in the framework of anti-missile defense in the Euro-Atlantic area, which is characterized by a dynamic process of transformation, including ambitions among some countries to dominate in this dimension.This study uses document research and quantitative and qualitative analysis. It reviews the scientific literature on the complex issue of cooperation in the field of missile defense, and uses publicly available information provided by interested institutions. The results show that this cooperation is not a new phenomenon, but it currently requires organized political and military actions from states, including their armed forces.</p> Laurian GHERMAN Grzegorz ROSŁAN Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 61 69 10.7862/rz.2023.hss.62 SELF-COMPASSION AND THE RATIONALITY OF PRAXEOLOGICAL LEADERSHIP https://journals.prz.edu.pl/hss/article/view/1631 <p>The aim of the theoretical analysis is to define the connections and dependencies between the rationality of decisions made and personality determinants, in this case the construct of being good to oneself. The achievement of the intended goals was based on a systematic review of the literature on the subject, referring to the results of foreign and domestic empirical research, mainly in the field of social sciences and philosophy. The implementation of the theoretical goal complements the research gap that comes from the fact of inflation in the field of <em>self-compassion</em> and <em>praxeological leadership</em>, and their mutual functional connections. The practical usefulness of the conducted analysis is an interesting and solid contribution to asking research questions and planning further research on the participation of personality factors in decision-making processes in leadership.As a result of the critical analysis, a concept of praxeological leadership was presented, which highlighted the role and importance of self-compassion, indicating the positive and negative aspects of the analyzed correlation in the decision-making process in management and leadership.</p> Agata GIERCZAK Kazimierz NAGODY-MROZOWICZ Alicja ŻAK-ŁYKUS Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 71 88 10.7862/rz.2023.hss.63 ENVIRONMENTALLY FRIENDLY PRODUCTS – HOW CUSTOMERS FROM GENERATION Z IN V4 COUNTRIES ASSESS THIS APPROACH https://journals.prz.edu.pl/hss/article/view/1632 <p>Funding information: International Visegrad Fund Grant Number IVF 22230264. This article presents the results of a survey conducted in the first half of 2023. A total of 812 questionnaires were obtained from current and potential consumers (individual and B2B) in the Visegrad countries. The survey’s goal was to find out how consumers perceive <br>and evaluate the quality and pro-ecological factors/challenges of the products of the electrical machinery industry, in the context of their declared personal purchases. Among other things, it sought to establish the actions consumers expect from manufacturers if they want to increase the market share of good-quality and environmentally friendly products. Improvements to the quality of products, with reductions in their negative environmental impact throughout their life cycle, were noticed most in Hungary and Poland. In all countries surveyed, consumers agreed most strongly with the statement that to increase the market share of good quality and environmentally friendly products, producers should enable recycling, disposal, and so on, and improve the availability of information.</p> Marzena HAJDUK-STELMACHOWICZ Paulina BEŁCH Lucia BEDNÁROVÁ Zuzana ŠIMKOVÁ Katarzyna CHUDY-LASKOWSKA Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 89 106 10.7862/rz.2023.hss.64 CYBERCRIME OF READING INFORMATION OBSTRUCTION UNDER ART. 268 OF PENAL CODE AS A THREAT TO SECURITY OF THE REPUBLIC OF POLAND https://journals.prz.edu.pl/hss/article/view/1633 <p>This article presents issues that determine the protection of the security of the Republic of Poland against the threats posed by computer crime. In particular, it discusses cybercrime under Art. 268 of the Penal Code. The crime of obstructing the reading of information, regulated by Art. 268 § 2, provides for criminal liability of persons whose conduct prevents or significantly impedes the access of an authorized person to important information stored on an IT data carrier. In Art. 268 § 3 of the Penal Code, however, an aggravated type of crime is provided for, which involves causing significant property damage.</p> Dorota KAMUDA Małgorzata TRYBUS Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 107 113 10.7862/rz.2023.hss.65 BUREAUCRATIC CORRUPTION AND LIBERAL SOLUTIONS https://journals.prz.edu.pl/hss/article/view/1634 <p>There is a common belief that social systems are sensitive to any disruptions due to the fit of the individual elements of the social mechanism. That is why bureaucracy was created, as an organizational step towards rationality and efficiency on a large scale. The conditions for getting rich were created by capitalism, but there was a need to structure and establish rules for the functioning of society coupled with the free market. Bureaucratic organizations develop mainly where there is social differentiation, and appropriate resources are mobilized to solve problems, reaching various groups and spheres of life. It might seem that it is impossible to fight bureaucracy, but after joining the European Union, it began to develop and grow. The so-called statistical taxpayer does not understand that he is the main payer of taxes and contributions for bureaucratic extravagances. However, bureaucracy, contrary to widespread criticism about its inadequacy in the face of complex reality, is changing under the influence of modern concepts of public management. The aim of this article is to show the connections between bureaucracy and corruption, and the thoughts of libertarians on this administrative phenomenon.</p> Kamil KARDIS Krzysztof PRENDECKI Krzysztof REJMAN Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 115 125 10.7862/rz.2023.hss.66 INNOVATION-FRIENDLY PUBLIC PROCUREMENT: A FIRM-LEVEL ANALYSIS FOR POLAND https://journals.prz.edu.pl/hss/article/view/1635 <p>The aim of the paper is to identify the drivers of innovation-friendly procurements. The research sample consists of 307 firms acting as contractors in public procurement in Poland. Our dataset has been constructed by utilizing data gathered in 2020 within the framework of the DIALOG 0260/20185 project, funded by the Ministry of Science and Higher Education. We apply the logit model with the propensity for innovation related to public procurement as the dependent variable and possible drivers of innovation-friendly procurement as the independent variables. Our main findings reveal significant distinctions between firms that introduced innovations related to public procurement and firms that did not, in particular with respect to firm size and scale of activity, orientation on public sector, and cooperation with the universities.</p> Tomasz KIJEK Arkadiusz KIJEK Anna MATRAS-BOLIBOK Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 127 134 10.7862/rz.2023.hss.67 DIFFERENT VALUES AS THE PREDICTORS OF VARIOUS FORMS OF CIVIC ENGAGEMENT: THE POLISH CASE https://journals.prz.edu.pl/hss/article/view/1637 <p>This article aims to examine the relationships between various forms of civic engagement and values, using a four-form model of civic engagement and the Shalom Schwartz model of values. The forms of civic engagement are social involvement, social participation, individual political activity, and political participation. The study was conducted on a sample of 203 respondents from various regions of Poland. The regression analysis revealed that the different forms of civic engagement were explained by a specific set of values. Service-oriented activity (social involvement and social participation) was more strongly associated with values than political activity. Poland is characterized by the insignificance of universalism in explaining various forms of civic engagement, while power and security are important in explaining individual political activity. The article also outlines the limitations of the current study and provides directions for future research.</p> Ryszard KLAMUT Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 135 151 10.7862/rz.2023.hss.68 COORDINATION OF OPTIMISATION TARGETS AT DIFFERENT LEVELS OF CHARGING INFRASTRUCTURE DEVELOPMENT MANAGEMENT https://journals.prz.edu.pl/hss/article/view/1638 <p>The work considers the problem of optimising the urban charging infrastructure as <br>a multi-channel mass service system with a queue. Queues at charging stations are due to the shortage of energy resources in the studied region. An algorithm has been developed and implemented to optimise a charging station for electric vehicles based on the criterion of meeting charging demand has been developed and implemented. At the same time, the main parameters of the system during peak hours were taken into account. The algorithm allows to determine the optimal number of chargers at the station depending on the target value of the demand for charging in the customer radius area. To implement the charging station optimisation model, taking into account the requirements of the entrepreneur, an algorithm has been developed to determine the average queue length based on dynamic data structures. The algorithm is based on an object-oriented modeling paradigm and supports the possibility of using variable statistical values that change during the day. The optimisation algorithm in the charging infrastructure development management system at the business level uses parameters obtained at the customer and society levels. Thus, the connection between the levels of management of the development of the urban charging infrastructure and the possibility of their consistent application has been proven.</p> Nataliia KOSTIAN Mirosław ŚMIESZEK Petro MATEICHYK Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 153 162 10.7862/rz.2023.hss.69 THE END OF THE UKRAINIAN-RUSSIAN WAR: NEW/OLD THREATS TO POLISH INTERNAL SECURITY AND PUBLIC ORDER https://journals.prz.edu.pl/hss/article/view/1639 <p>This article raises the issue of the threat that may be posed to Polish internal security after the end of hostilities in Ukraine by former soldiers and volunteers fighting on the Ukrainian side. When discussing cross-border crime, the author points to areas that may be of interest to informal veterans’ organizations, as well as to the possibility of penetrating the criminal world of former military personnel. Presenting threats, the author also points to tasks for the Polish border protection system in the field of combating organized crime.</p> Piotr KOZŁOWSKI Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 163 172 10.7862/rz.2023.hss.70 THE CONCEPT OF CUSTOMER COST ACCOUNTING IN CUSTOMER RELATIONSHIP MANAGEMENT https://journals.prz.edu.pl/hss/article/view/1640 <p>In any enterprise, the customer plays a key role as the main “provider” of revenue. The profitability of a particular enterprise depends on appropriate customer relations. Profitable customer relations are crucial for conducting and continuing business. The purpose of this article is to present the author’s concept of customer cost accounting, which will effectively support decision-making in optimizing customer relations. The main basis for the conceptual work on the customer account is research conducted on 178 companies, the results of which clearly indicated the need to analyze the profitability of customer relationships. The research used a survey questionnaire and statistical tools. First, basic statistical measures were applied. Non-parametric tests were used to evaluate the relationships between variables: Pearson’s chi-square test, Spearman’s rank correlation, and the Kruskal-Wallis ANOVA test. Through the research, three theses were falsified and confirmed.</p> Grzegorz LEW Magdalena BOCHENEK Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 173 187 10.7862/rz.2023.hss.71 FROM INFORMATION POLICY TO STRATEGIC COMMUNICATION https://journals.prz.edu.pl/hss/article/view/1641 <p>In the era of modern threats, Strategic Communication (StratCom) has become a key capability in responding to hybrid threats, the vast majority of which are created in the Information Environment (IE), with particular emphasis on cyberspace. The transition from the information policies of individual armed forces to the comprehensive thought of strategic communication is the focus of the article below. For this purpose, an analysis of source documents was used, showing the development of the concept of strategic communication since 2001 in StratCom collections of documents, policies, doctrines, guidelines, manuals and framework concepts.</p> Justyna LIPIŃSKA Grzegorz OSTASZ Ecaterina-Liliana MIRON Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 189 195 10.7862/rz.2023.hss.72 HUMAN RIGHTS AND THE IDEA OF NATURAL RIGHTS https://journals.prz.edu.pl/hss/article/view/1642 <p>Based on the findings of other publications, this paper attempts to assess whether the ideas of natural rights and human rights can be understood as identical. The first part of the paper outlines, from a historical perspective, the idea of natural rights; the second part presents elements of the conception of human rights. The third part sets out arguments against considering these two ideas as equivalent. The assumption that a better understanding of the conception of human rights can be obtained by demonstrating its relationship with other ideas will contribute to achieving the objective.</p> Marcin MERKWA Milan SUDZINA Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 197 204 10.7862/rz.2023.hss.73 LIVING STANDARDS OF POLISH AND LITHUANIAN RESIDENTS AFTER THE COVID-19 PANDEMIC: THE IMPACT ON LIVING CONDITIONS https://journals.prz.edu.pl/hss/article/view/1643 <p>This article aims to analyze living conditions in Poland and Lithuania after theCOVID-19 pandemic, using Eurostat data for seven chosen indicators. The dynamics indices were used to examine the changes in the analyzed indicators over the studied period. Stepwise regression method was used to investigate the impact of the highlighted variables on GDP <em>per</em> <em>capita</em>. The indices allowed us to interpret whether there was a decrease or an increase in the variables throughout the analyzed period, as well as to compare the results for individual years. The results should help the authorities of the analyzed EU countries to make decisions regarding the objectives of the 2030 Agenda. The research shows that the GDP <em>per</em> <em>capita</em> variable is influenced by the inflation rate, people’s inability to “make ends meet,” and the share of people living in under-occupied dwellings. The dynamics of people at risk of poverty in Lithuania have increased by 1.5% since 2013. Based on the results for both Lithuania and Poland, the implementation of the main principles of the sustainable development goals, including the elimination of poverty and hunger, may be at risk. If the governments of these countries do not take decisive steps, the achievement of the SDGs by 2030 may be threatened.</p> Aldona MIGAŁA-WARCHOŁ Jolanta STEC-RUSIECKA Olga BUCKIŪNIENĖ Arturas VITAS Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 205 217 10.7862/rz.2023.hss.74 THE MOST IMPORTANT CHANGES IN EU ASYLUM AND REFUGEE POLICY AFTER 2015 https://journals.prz.edu.pl/hss/article/view/1644 <p>The current migration waves in the European Union, especially after the outbreak of war in Ukraine, are causing a lot of confusion. This has forced EU institutions and individual member states to rethink their policies towards refugees. Analysis of the migration phenomenon within the EU, due to its importance in both the European and international arenas, is crucial to achieving this goal. The research problem of this article is to discuss the impact of the migration and refugee crisis on EU refugee policy after 2015. The main hypothesis is that as a result of the “refugee crisis” in 2015, followed by the COVID-19 pandemic, a change occurred in the way EU security policy was conducted. An additional conditionality turned out to be the currently ongoing war in Ukraine, which caused a huge relocation of the population and, at the same time, revised the EU’s asylum legislation, showing its loopholes and inconsistencies. The research methodology includes a critical review of relevant literature, official documents, policy documents, primary and secondary legislation, statistical data, and content analysis.</p> Izabela OLEKSIEWICZ Sabri ÖZ Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 219 232 10.7862/rz.2023.hss.75 TIKTOK AS A METHOD OF BRANDS’ COMMUNICATION WITH GENERATION Z https://journals.prz.edu.pl/hss/article/view/1645 <p>Consumer behavior has evolved over the years, leading to changes in the perception of consumption and the emergence of trends that help create a profile of the modern consumer. The first two decades of the 21st century brought significant changes in consumer behavior, under the influence of the Internet and social media. The purpose of this paper is to present the profiles of Generation Z consumers, and to see if the TikTok application plays an important role in brands’ communication with Generation Z. Virtual communication has become widespread; this poses a challenge for brands, especially among the younger generation. The study shows that as age increases, the time a person has had an account on TikTok decreases, as does the appreciation of this application.</p> Kinga OSZUST Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 233 242 10.7862/rz.2023.hss.76 A MODEL OF INTERNAL AUDITORS’ MANAGEMENT SYSTEMS ASSESSMENT COMPLIANT WITH ISO 45001 https://journals.prz.edu.pl/hss/article/view/1647 <p>Internal audits are a requirement of point 9.2 of the ISO 45001 standard. They are a very good tool to improve the management system, but also the entire organization. Audits and the auditors conducting them should be improved. Therefore, this article aims to develop a model for evaluating internal auditors of occupational health and safety management systems according to ISO 45001. The model includes both the guidelines of the ISO 19011 standard and expert knowledge resulting from experience in assessing auditors. The following tools are adequately integrated: the SMART(-ER) method, brainstorming (BM), and control sheets. The result is the estimated quality of the auditor’s work. Rankings created using this model cannot be used to punish auditors; the model is intended to help chart an improvement path for internal auditors. Due to its nature, the model can be used to assess internal auditors in any management system. It can also be modified according to the original solutions in the field of auditing in a given organization.</p> Andrzej PACANA Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 243 254 10.7862/rz.2023.hss.77 WORK SATISFACTION IN SMES: A COMPARATIVE STUDY OF SELECTED COUNTRIES IN CENTRAL AND EASTERN EUROPE https://journals.prz.edu.pl/hss/article/view/1648 <p>This article is based on empirical research conducted in SMEs in several countries: the Czech Republic, Slovakia, Lithuania, and Poland. The basis for empirical recognition was the assumption that it is possible to develop a positive attitude among employees towards work. The research problem concerned the search for the characteristics of the organizational environments of SMEs in the context of achieving job satisfaction. The research question was, “How and with what mechanisms can the positive attitudes of employees towards their work be strengthened?” To measure employees’ attitudes toward work, quantitative research was carried out using a questionnaire on a sample of 590 respondents. The key dimensions of satisfaction in the workplace were analyzed; these included the quality of management processes, social communication, interpersonal relations, remuneration or self-realization, and fulfillment of competence potential. Summing up the results of the empirical research, it is worth emphasizing that SME employees noticed many different factors affecting, to a greater or lesser extent, their perceptions of professional satisfaction. Among these, they most often mentioned detailed elements of the general context of achieving satisfaction in relation to, for example, individual abilities and skills, interpersonal relationships, communication processes, and reward and motivation systems.</p> Aneta PACHURA Krystyna KMIOTEK Małgorzata SMOLAREK Joanna DZIEŃDZIORA Agnieszka RZEPKA Jarmila DUHÁČEK ŠEBESTOVÁ Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 255 270 10.7862/rz.2023.hss.78 GAMIFICATION IN MANAGEMENT EDUCATION https://journals.prz.edu.pl/hss/article/view/1649 <p>Gamification, which uses the mechanisms of games to acquire knowledge and various types of skills to build people’s involvement in a specific activity, is playing an increasingly important role. This study aims to emphasize the importance of gamification in the management process, with particular attention to its use in the educational process. It employs a critical literature review, observation, and case studies, containing an analysis of active gamification-based methods used in teaching management (organization and management) and production management. On the basis of the pilot program MANAGER BOB IN, the game used during the production management course, and the experiences of the authors of the study in creating various games, it can be concluded that it is necessary to allocate more time during organizational classes to explain the principles and benefits of participation in gamification, and to extend the time for the implementation of selected challenges. Information feedback is also important, as is the use of various technical solutions that affect the attractiveness of games and the entire educational process.</p> Teresa PIECUCH Jolanta STEC-RUSIECKA Agata WARMIŃSKA Bożydar ZIÓŁKOWSKI Anna MOLTER Artur KARWATKA Olga BUCKIŪNIENĖ Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 271 288 10.7862/rz.2023.hss.79 THE ABUSE OF LAW CLAUSE WITH RESPECT TO VAT https://journals.prz.edu.pl/hss/article/view/1650 <p>This article presents a problem of the abuse of law clause with respect to VAT that gives rise to numerous disputes between tax authorities and taxpayers. It aims at comprehensively discussing this problem, in the context of the source literature as well as national and EU legislation and case law. The issue presented in this article is important for the operations of enterprises. A principal conclusion is that in each case, tax authorities and administrative courts must examine the transaction and all its aspects in their entirety in terms of their actual nature and objective. This boils down to investigating whether the only objective of a given transaction is to obtain an undue tax advantage, or whether such an advantage is merely gained by an entity “along the way”.</p> Jerzy PUKAŁA Taner ISMAILOV Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 289 296 10.7862/rz.2023.hss.80 POLISH WOMEN ON THE BANKING SERVICES MARKET: AN EMPIRICAL ANALYSIS OF POLISH WOMEN’S ATTITUDES TOWARDS BANKING FOR WOMEN https://journals.prz.edu.pl/hss/article/view/1651 <p>This article presents an analysis of the behavior of Polish women in the banking services market. The empirical material is the results of surveys conducted among 1217 randomly selected Polish women. Using the collected and organized empirical material, developed in a descriptive, tabular, and graphical form, through the method of comparative analysis, the article estimates Polish women’s level of interest in basic banking products, and their preferred forms of payment. It determines the level of customer satisfaction with the current banking service (the product portfolio offered, service quality, and bank employees’ approaches to serving women). In addition, it examines the attitudes of Polish women to the need to create an offer dedicated to women and a bank that would serve only women. This confirms the research hypothesis that Polish women do not see the need to create a special bank for women, but they expect more interest from banks in providing them with an offer specially dedicated to women. The results presented in the article expand the state of knowledge about the behavior of Polish women in the banking services market.</p> Mirosław SOŁTYSIAK Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 297 315 10.7862/rz.2023.hss.81 UNDERSTANDING SPACE SECURITY CULTURE AS A NEW EXPLORED HUMAN ENVIRONMENT https://journals.prz.edu.pl/hss/article/view/1652 <p>This article focuses on systematizing the artificial environments that humans produce in the course of conscious activity. With dynamic technological progress, these, in turn, evolve and become separate entities. Here, the authors attempt to “extend” the artificial human environment to include the space environment. Whether it should be treated as a separate entity from well-known environments such as the rural, urban, industrial, military, and cyberspace will be the subject of the authors’ interest and scientific inquiry. As human activity in space increases, including satellite launches, exploration missions, and potential economic ventures, the creation of a robust space security culture becomes a necessity. Anthropocene man (Sommer, Zakrzewski 2017b) expands on the planet Earth, which is why he looks so eagerly towards Space. The kind of safety culture that will be brought to the newly explored environment will be the subject of piecemeal research. The central problem is formulated as follows: <em>Should humanity learn about and explore Space? </em>Undoubtedly, the decision to explore space is complex and requires consideration of the potential benefits against the associated costs and ethical considerations.</p> Hanna SOMMER Grzegorz ZAKRZEWSKI Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 317 329 10.7862/rz.2023.hss.82 THE POWER STATUS OF ASIAN AND PACIFIC REGION STATES ON THE BASIS OF SYNTHETIC POWER MEASURES FROM 1992 TO 2022 https://journals.prz.edu.pl/hss/article/view/1653 <p>This paper presents power status in Asia and the Pacific region states – an issue that has a major impact on the international security of countries. To illustrate this, the study takes the period after the end of the Cold War, from 1992 to 2022. The purpose of the paper is to characterize the power status of the Asian and Pacific region countries based on synthetic power measures, adopting the powermetrics model of Professor Mirosław Sułek to calculate the power of states. The analysis proves that the most important role in international security is played by the countries known as superpowers and world powers, whose power enables the implementation of relevant strategic goals, especially in such an important region as Asia and the Pacific. In the coming decades, there is a high probability that China will gain the status of a superpower, while the US must fight to maintain its global position among the rapidly developing countries of the Asia-Pacific region, which in the game for power may take away some of Washington’s current advantage.</p> Krzysztof SUROWIEC Petro MATEICHYK Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 331 343 10.7862/rz.2023.hss.83 THE DETERMINANTS OF ELECTRIC SCOOTER ACCEPTANCE AMONG STUDENTS AS A MANIFESTATION OF ADAPTING TO THE REQUIREMENTS OF E-MOBILITY, USING THE TECHNOLOGY ACCEPTANCE MODEL https://journals.prz.edu.pl/hss/article/view/1654 <p>One of the biggest challenges for modern metropolises is the problem of public transportation. Barriers to the development of urban transport, the expansion of private vehicles, congestion of beehives, traffic jams, parking problems, and the negative impacts of transport on the environment are causing an increase in interest in shared micromobility. Electric scooters are one of these innovative solutions. This article aims to construct a model for the acceptance of electric scooters among students. The authors employed the technology acceptance model, and used the SmartPLS 4. Program to reconstruct the model. The basis of the model was a CAWI survey on a sample of 442 students. On this basis, the study verified the hypotheses on the relationships between the factors influencing the acceptance of electric scooters: demographic characteristics, perceived usefulness, ease of use, attitudes towards this solution, and behavioral intentions.</p> Tomasz S. SZOPIŃSKI Robert NOWACKI Alicja FANDREJEWSKA Beata ZATWARNICKA-MADURA Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 345 369 10.7862/rz.2023.hss.84 ASSESSMENT OF LONG-TERM TASTE AND SMELL COLOR BLINDNESS AS A RESULT OF COVID-19 DISEASE https://journals.prz.edu.pl/hss/article/view/1655 <p>Among the effects of COVID-19 are taste and smell disorders, which have occurred in a significant number of sick people. It is believed that the impairment of these senses may be long term. The aim of our research was to investigate the impact of COVID-19 disease on the ability to recognize tastes among students at the Rzeszów University of Technology. The research was conducted on a sample of students who declared that they had or had not suffered from COVID-19. The assessment of the ability to recognize flavors – that is, taste color blindness – was carried out based on the methodology recommended by the Polish Committee for Standardization [PN ISO3972]. The research, which involved 68 women and 74 men, was carried out in a laboratory adapted for this purpose, meeting the requirements specified in the standard [PN ISO 8589]. The tests took place in the morning (9 a.m.–12 p.m.). Taste recognition ability was assessed using a set of aqueous solutions of citric acid (0.43 g/L), sucrose (5.76 g/L), sodium chloride (1.19 g/L) and caffeine (0.195 g/L). The collected questionnaires were based on a standard approach to food quality analysis, and the data obtained were analyzed in the Statistica 13.3 program. It was observed that, in the studied group of students, the percentage of people who declared COVID-19 disease was high (69%). In this group, the majority of respondents (51%) described the course of the disease as mild. Among the respondents, 63.3% indicated a loss of taste, while slightly more (69.4%) declared a loss of smell. The analysis of data regarding the ability to correctly recognize individual tastes indicates that gender influenced the ability to recognize sweet and bitter tastes. Statistically, significantly more men misidentified these flavors. The impact of COVID-19 infection on the ability to identify the analyzed flavors was moderate and was confirmed only for salty and bitter tastes. Therefore, the ability to perceive important qualitative factors of food products was impaired.</p> Krzysztof TERESZKIEWICZ Piotr ANTOS Paulina OSTYŃSKA Karolina KOWALCZYK Anna GŁADYSZ Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 371 382 10.7862/rz.2023.hss.85 EXPLORING THE EFFECTS OF OIL PRICES ON ROAD FREIGHT IN POLAND AMIDST COVID-19 AND RUSSO-UKRAINIAN WAR https://journals.prz.edu.pl/hss/article/view/1656 <p>Destructive market forces are multiplying as the world faces the worst global energy crisis in history. The continuing economic downturn and fluctuating oil prices, triggered by OPEC+’s plan to reduce supply, are slowing down global oil demand. In this respect, the situation in the transport services market is changing. Changes in the price of oil are indirectly influencing the formation of wholesale diesel prices; consequently, road freight should also change. However, are these changes correlative and do oil price fluctuations directly affect freight rate changes? This article aims to investigate the correlation between fluctuations in oil prices on world markets and their impact on wholesale diesel prices and, thus, the development of net road freight in Poland. In the study, the authors developed a model called “fuel adjustment,” containing the fluctuations in wholesale diesel prices, which were taken into account in determining the average deviation in the road freight level over the analyzed period. In this way, it became possible to determine the amount of road freight and its fluctuations depending on the development of oil prices on world markets. The results of the study confirm that there is a strong and positive relationship between the analyzed variables. When the prices of crude oil on world markets fall, this should be followed by reductions in diesel prices in individual countries, including Poland. Consequently, the amount of road freight should also have a downward trend. Will this happen?</p> Robert WALASEK Beata SADOWSKA Nina STĘPNICKA Dominik ZIMON Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 383 401 10.7862/rz.2023.hss.86 GREEN MARKETING: PERCEIVED GREEN PURCHASE CONTROL AND ITS ROLE IN EXPLAINING GREEN PURCHASE INTENTIONS: THE EMERGING MARKET PERSPECTIVE https://journals.prz.edu.pl/hss/article/view/1657 <p>Sustainable development is becoming a subject of global discussion. Behaviors towards the purchase of eco-friendly products may help protect the environment and reduce the adverse effects of consumption. This article aims to provide a deeper understanding of the predictors of green purchase behavior, and, in particular, to explain the role of perceived green purchase control in shaping the intention to purchase a green product. The theoretical approach is based on the Theory of Planned Behavior. An empirical study was carried out among 650 Polish purchasers of green products; data were collected using an online survey. The research clarifies how perceived green purchase control affects the intention to purchase a green product. Intentions are positively and strongly correlated with attitudes and subjective norms. On the other hand, the relationship with perceived green purchase control is relatively weak, yet statistically significant. This study provides valuable knowledge on the factors clarifying purchasers’ behavior towards green products. It aids understanding of the importance of barriers to green product purchases and the formulation of marketing strategies to narrow the gap between positive attitudes and behavior, and trigger the effect of switching to green versions of products.</p> Lucyna WITEK Wiesława KUŹNIAR Anna KOROMBEL Alena ANDREJOVSKA Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 403 416 10.7862/rz.2023.hss.87 IT SUPPORT FOR DANGEROUS GOODS WAREHOUSE OPERATIONS IN RETAIL https://journals.prz.edu.pl/hss/article/view/1658 <p>This article describes basic IT support for dangerous goods inventory management in retail stores to ensure safe work. Retail network managers are often confronted with problems arising from the consequences of their chosen assortment choices. Time pressures related to seasonal assortment require the support of the IT system. For operators of regionally distributed shops, the central management aspect is of particular importance. Under such a requirement, the rapid and easy implementation of organizational and system design for a distributed business structure is key to achieving the expected result. A properly prepared system can significantly help in the process of implementing the idea of selling this type of material.</p> Norbert ŻYCZYŃSKI Tadeusz OLEJARZ Lucia BEDNÁROVÁ Copyright (c) 2023 2023-12-31 2023-12-31 30 4 - part 2 417 424 10.7862/rz.2023.hss.88