https://journals.prz.edu.pl/mmr <div align="justify"> <p>Journal Modern Management Review publishes articles and scientific papers on topics that belong to the field of social sciences. The leading discipline is management and quality studies. Other scientific disciplines are: economics and finance and security studies. Since 2020 the electronic version of the Journal is the final, binding version. The journal is financed by the Faculty of Management at the Rzeszów University of Technology. Articles in the Journal are published on the basis of CC-BY 4.0 licence. Each article is checked in the anti-plagiarism system plagiat.pl</p> <p>ISSN: 2300-6366;&nbsp;e-ISSN 2353-0758</p> <p>&nbsp;</p> </div> Politechnika Rzeszowska en-US Modern Management Review 2300-6366 <p>All texts published in the Journal "Modern Management Review" are available in the full version on the website of MMR. Digital IDs have also been entered from number 19 (3/2012) (DOI: 10.7862/rz.2018.mmr.1)</p> <p>Open Access – CC BY 4.0</p> <p>This is an open access journal which means that all content is freely available without charge to the user or his/her institution. The articles are published&nbsp;under the terms of the Creative Commons licence (CC-BY 4.0), including the following fields of exploitation comprising:</p> <p>1) the right to publish the Work in print in book and digital form and to distribute it in book and digital form, including by displaying, playing, broadcasting, making it publicly available by the Publisher and third parties,</p> <p>2) the right to record and reproduce all or part of the Work on paper and in the form of a digital record and in any other possible way by the Publisher,</p> <p>3) the right to enter the Work into computer memory and save the Work in the IT systems of the Publisher and other entities distributing digital content,</p> <p>4) the right to archive the Work and make copies of the Work on electronic media by the Publisher, without quantitative restrictions,</p> <p>5) the right to digitise the Work and to perform conversions/transformations of the Work in electronic form into other digital formats by the Publisher and third parties,</p> <p>6) the right to distribute the Work, including via the Internet or other ICT networks by the Publisher and other third parties, in a way that allows viewing, reading, copying the content of the Work in electronic form, i.e. all elements belonging to it, whereby copying shall be understood as the saving of the Work made available to an interested person on a medium of their choice,</p> <p>7) the right to store the Work in the database of the Publisher and other entities distributing the Work in any form, as well as its processing in the database of the Publisher and third parties,</p> <p>8) right to translate and publish the Work in one of the modern languages in any form by the Publisher and third parties.</p> https://journals.prz.edu.pl/mmr/article/view/1168 <p>The article attempts to answer the question posed in the title - is the tax wedge in Poland non-linear? The aim of the article is to present changes in the size of the tax wedge with the increase in gross pay and to examine whether there is a pay threshold beyond which the size of the tax wedge decreases. In the course of the research, the impact of gross pay on the size of the tax wedge was compared. The study also attempts to indicate the gross pay, beyond which the size of the tax wedge increases again.</p> <p>A hypothesis was formulated that there is a pay threshold beyond which the tax wedge loses its linear character. The comparative analysis of the size of the tax wedge was carried out on twenty-three variants of gross pay. The results show that after exceeding the gross spay of PLN 20,100, the tax wedge loses its linear character.</p> Ewelina Augustynowicz Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 2024-03-25 2024-03-25 29 1 7 13 10.7862/rz.2024.mmr.01 https://journals.prz.edu.pl/mmr/article/view/1604 <p>This research aims to identify and study the internal factors that can influence the financial performance of large Algerian companies and make them sustainable. This study is based on a sample of 78 large Algerian companies operating in four sectors: construction, trade, industry and services, over a period of four years from 2018 to 2021. For this purpose, we used the panel data regression method that takes into account both individual and temporal dimensions. The results of the statistical and econometric analysis showed that the debt ratios play negatively and very significantly on the economic profitability of large Algerian firms, it is also the case for the tangibility of assets, the sectors of activity, the public sector and the size of the firm. However, the capital turnover ratio and the age of the companies act favorably and significantly on their profitability. Self-financing, liquidity and the sector of activity present insignificant coefficients.</p> Amira BENACHOUR Lamine TARHLISSIA Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 2024-03-25 2024-03-25 29 1 15 29 10.7862/rz.2024.mmr.02 https://journals.prz.edu.pl/mmr/article/view/1556 <p>This research investigated the impact of technological innovation on firm performance. The study was conducted among employees of Nigeria Consolidated Breweries in Ijebu-Ode area of Ogun state. A sample size of one hundred and two (102) employees was purposively selected from Nigeria Consolidated Breweries in the study area. Primary data was employed for this study. Descriptive statistics analysis was employed to analyze the demographic factors of respondents. Results of this study revealed that there was significant positive effect of technological innovation on firm performance (R = 0.881, p &lt; 0.005). Also, the findings of this study further revealed that technological learning had significant positive effect on firm performance (β = 0.654, p &lt; 0.005). Based on the results, it was recommended that the management of the firm should adopt technological innovation as an essential ingredient of competitive advantage for new product development.</p> Olufemi A. OGUNKOYA Banjo A. HASSAN Oluwatobi E. SOREMEKUN Moshood A. OGUNDELE Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 2024-03-25 2024-03-25 29 1 31 42 10.7862/rz.2024.mmr.03 https://journals.prz.edu.pl/mmr/article/view/1386 <p>Industry 4.0 concepts and technologies, which focus on interconnectivity, digitalization, and automation, are critical to the long-term success of both micro and macroeconomic entities. Artificial Intelligence (AI) has emerged as a critical enabler for effective Supply Chain Management (SCM) within this framework. This research study conducts a thorough examination of the current literature to investigate the role of AI in SCM. The study attempts to identify research trends, appraise the present state of knowledge, and provide insights on management implications through a systematic review and the use of bibliometric analytic methodologies. The management implications of this study provide light on the potential benefits and possibilities that AI may provide to SCM operations. The research findings provide firms with the means to improve their supply chain operations, elevate decision-making processes, and achieve a competitive advantage in the changing business landscape by properly using the potential of AI.</p> Anna TATARCZAK Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 2024-03-25 2024-03-25 29 1 43 57 10.7862/rz.2024.mmr.04 https://journals.prz.edu.pl/mmr/article/view/1181 <p>Project management information systems in enterprises help managers to manage, improve and track the progress in the implementation of projects from their conception to the achievement of results. The article reviews the literature and presents the most commonly used applications for storing, organizing and controlling project information in accordance with the traditional approach to project management. The authors analyzed the possibility of implementing the processes and achieving the results defined for them, presented in the Project Management Body of Knowledge, by means of five selected project management information systems. On the basis of the obtained results of research conducted on a group of Project Managers, conclusions were formulated, also indicating directions for further research.</p> Adam WEINERT Robert BANAŚ Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 2024-03-25 2024-03-25 29 1 59 67 10.7862/rz.2024.mmr.05