Zeszyty naukowe

Od Redakcji / From Editors

Waleed Al-Zaidi, Ahmed Al-Zuhairi, Shawkat Salih
Role of Procurement in Inventory Risks: Case Study of Iraqi Pharmaceutical Supply Chain
Abstract: Procurement is one of the main activities of supply chain management which plays the main role in the efficiency of the supply chain, however, this role has to be highlighted in the pharmaceutical supply chain. The objective of this paper is to clarify the contribution of procurement in supply chain risks in a special case – in the pharmaceutical supply chain in Iraq. The study was conducted in the State Company for Drug Marketing and Medical Appliances (Kimadia) by conducting interviews with the directors and using secondary data prepared by official institutions such as the Office of Financial Supervision. The main aim of choosing Kimadia as the study subject is because it is the sole supplier for government health institutions in Iraq, which have different problems like surplus, shortage and expiration. In addition, medicines and pharmaceutical supplies have a relationship to human life, therefore, any problem in supply chain activities may affect the health service. The results of the survey highlighted the present problems of the examined supply chain, and confirmed that the long and complicated procedures of procurement affect the accuracy of demand forecasting and increase the inventory risks, which create waste and reduce the efficiency of supply chain activities of the Iraqi pharmaceutical supply chain. The recommendations of the study may support forthcoming decisions of the company directors in the future.
Keywords: expiration, pharmaceutical sector, shortage, supply chain risks, surplus
DOI: 10.17512/znpcz.2019.3.01

Magdalena Cichoń
Risk and Banking Security Management in a Financial Organization
Abstract: Recent years have provided many experiences in the functioning of modern banking. Turmoil in the financial markets is still ongoing, which makes it even more desirable to look for the answer to the question about the optimal form and functioning of modern banking. The aim of the article is to discuss the system and the functions that banks perform in the economic and market system of the country. It focuses on the importance of the security of money in banks. The factors that threaten the security of electronic banking are characterized based on the results of research conducted by the monthly magazine “Bank”. It also presents the institutional structure of the financial security network in Poland. It discusses why the functioning of the market criteria and the criterion of public trust are of paramount importance for the functioning of both the operational and strategic aspect of the modern bank. Therefore, it is necessary to apply these criteria, their consequences, mutual interpenetration and prospects for the development of the bank as a subject of the national economy and institutions of public trust.
Keywords: loyalty, value, bank, client, management, banking system
DOI: 10.17512/znpcz.2019.3.02

Zbigniew Galar
Potencjał rozwoju usług car-sharingu na przykładzie analizy współdzielenia taksówek
Streszczenie: Celem niniejszego artykułu jest ocena potencjału wdrożenia usług współdzielenia samochodu (car sharingu), w dużo szerszym niż ma to miejsce obecnie zakresie, na podstawie wskazania czynników energetycznych, logistycznych i psychologicznych warunkujących tego typu usługę. Krytyczna analiza – w ujęciu psychologicznym – badania dotyczącego możliwości współdzielenia taksówek na Manhattanie została uzupełniona o jego autorskie rozwinięcie, w postaci analizy ilościowej na szerszej bazie danych źródłowych.
Keywords: elektromobilność, car-sharing, car-pooling, współdzielenie samochodu
DOI: 10.17512/znpcz.2019.3.03

Hoang Nguyen Huu, Csaba Fogarassy
The Transition of Vietnamese Higher Education System Adaptingto 4th Industrial Revolution
Abstract: Higher education plays a vital role in each country; it is broadly defined as one of the critical drivers of growth performance, prosperity, and competitiveness. After applying the policy “Doi Moi” (economic renovation) since 1986, many sectors of the economy, as well as education, have had an immediate and significant impact in Vietnam. Currently, higher education institutions in Vietnam are facing some challenges in implementing sustainable development goals to meet the requirements of industrialization and modernization of the country as well as international integration. This paper aims to examine the challenges of Vietnamese higher education systems in light of the 4th industrial revolution, and based on that, determine the appropriate transition of this system to adapt to the increasingly higher requirements of the labour market. This paper argues that the Vietnamese higher education sector needs to adopt a suitable change regarding teaching and apply a new approach to educational services to effectively adapt to the 4th industrial revolution.
Keywords: Higher education, 4th industrial revolution, Vietnam
DOI: 10.17512/znpcz.2019.3.04

Antonina Kalinichenko, Olena Kostenko
Alternative Ways of Energy Supply in Rural Areas
Abstract: Optimization of thermal energy and electricity production processes using renewable energy source (RES) is extremely important for agricultural horticultural, and production farms. The article is devoted to the search for the best available techniques to the optimize the process of obtaining heat energy from RES to meet the energy needs in Polish agriculture. The food industry is particularly energy-intensive and as a result, when introducing various innovative technological processes, strong emphasis is placed on rational energy consumption and minimizing its losses, as well as on the secondary use of waste heat. The direct result of using RES devices is also a reduction in greenhouse gas emissions into the air.
Keywords: renewable energy source, agriculture, biomass
DOI: 10.17512/znpcz.2019.3.05

Bartosz Kokot
Zarządzanie ekoinnowacjami w Unii Europejskiej
Streszczenie: Przedmiotem niniejszego artykułu jest zarządzanie ekoinnowacjami. W publikacji przedstawiono definicje oraz klasyfikację ekoinnowacji. Następnie pokazano przykła-dy zarządzania ekoinnowacjami w przedsiębiorstwach. Wskazano korzyści płynące z zastosowania działań ekoinnowacyjnych oraz trudności związane z ich wdrożeniem. Na podstawie Eco Innovation Scoreboard określono poziom ekoinnowacyjności państw Unii Europejskiej oraz poddano analizie wyniki, pokazując, jaką przewagę dają rozwiązania ekoinnowacyjne. Opisano projekty i programy wspierające ekoinnowacyjność w Unii Europejskiej.
Keywords: ekoinnowacje, poziom ekoinnowacyjności, zarządzanie
DOI: 10.17512/znpcz.2019.3.06

Artur Marszał
Agile w zarządzaniu projektami. Porównanie światowych tendencji i polskiej rzeczywistości rynkowej
Streszczenie: Zmienne otoczenie i postępujące procesy globalizacji powodują konieczność modyfikowania zasad zarządzania. Przejawia się to wyraźnie w organizacjach, które – aby zachować dobrą pozycję na konkurencyjnym rynku – powinny stale rozwijać swoją ofertę produktową. Sekcja odpowiedzialna za innowacyjne projekty powinna być pierwszą komórką gotową do wprowadzania zmian w zakresie samego procesu zarządzania nimi, aby uzyskać maksymalną efektywność i tempo realizacji. Celem niniejszego artykułu jest krótkie scharakteryzowanie zasad głównych metodyk Agile – zwinnego zarządzania, omówienie ogólnoświatowych ocen i tendencji oraz wskazanie zalet nawet ich częściowego stosowania w pracach nad nowymi projektami, jak również przedstawienie obecnie widocznych ograniczeń w wykorzystywaniu elementów Agile w polskich przedsiębiorstwach. Może być to podstawą do dalszych, szczegółowych badań określających taki stan rzeczy, niezgodny z ogólnoświatowymi tendencjami. Materiał opiera się na badaniach: A. Komusa, S. Spałka i własnych obserwacjach autora.
Keywords: Agile, innowacje, Lean, Kanban, Scrum, zwinne zarządzanie
DOI: 10.17512/znpcz.2019.3.07

Maria Nowicka-Skowron, Marta Edyta Kaczyńska, Ĺudovit Dobrovský
Road Transport Management and Innovations
Abstract: In these times of progressing globalization, pursuit of development and undertaking new challenges for enterprises, the constant improvement of road transport is significant. The subject matter of the herein paper is to illustrate the fact that road transport is one of the most important factors determining the economic growth of the country, while also being an indispensable element of everyday life. This paper is based on empirical deliberations relating to the functions and role of transport for society as a whole by eferring to the significant issues of road transport in the logistics chains. The aim of the theoretical research is to indicate the new directions of the development of logistics and innovations applied in transport.
Keywords: management, transport, logistics, innovations
DOI: 10.17512/znpcz.2019.3.08

Nguyen Duc Phong, Anita Tangl
The Ability and Orientation of Implementing International Financial Reporting Standards in Vietnam
Abstract: The International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) have been rapidly adopted in the world. Furthermore, the rapid growth of the Vietnamese economy in recent years has led to the necessity to apply IFRS to harmonize with international accounting and the globalization trend of the world economy. Adopting IFRS to prepare and present financial statements has provided many benefits but also poses certain challenges, there-fore, Vietnam must have an appropriate and timely orientation plan to apply IFRS. The purpose of this article is to outline the benefits, challenges, and conditions for the countries having adopted IFRS. Based on the specific situation, characteristics and conditions of the Vietnamese economy, this article also proposes reasonable directions for applying IFRS in Vietnam.
Keywords: Vietnamese Accounting Standards (VAS), international convergence, International Fi-nancial Reporting Standards (IFRS)
DOI: 10.17512/znpcz.2019.3.09

Sami Sader, Istvan Husti, Miklos Daroczi
Quality Management Practices in the Era of Industry 4.0
Abstract: Industry 4.0 is a recent trending topic which is widely being discussed in research from different perspectives. Industry 4.0 refers to the fourth industrial “revolution”; some literature defines it as a further industrial “evolution”, resulting from the integration of innovative technologies such as the Internet of things, cyber-physical systems, big data, robotics, artificial intelligence, and cloud C computing with industry. This development hascreated new techniques to improve different segments of industry. Such integration has significantly improved production systems, created smarter and highly responsive supply chains, and boosted the product quality due to instant, massive, and real-time quality control systems. Industry 4.0 has a strong impact on different socio-economic fields, thus, several researchers increasingly focus on addressing different impacts on different levels. Accordingly, this paper aims at discussing the impact of Industry 4.0 on quality management systems and practices, such as quality control, quality assurance and total quality management. The paper reviews the best quality practices and proposes a modern framework of an (Industry 4.0-Quality) integrated model, where Industry 4.0 is directly linked with quality practices to produce a new level of quality practices.
Keywords: Industry 4.0, quality assurance, total quality management, quality control, intelligent quality control systems, Quality 4.0
DOI: 10.17512/znpcz.2019.3.10

Viktor Sakalo, Olha Minkova, Serhii Lyashenko, Yuliia Vakulenko, Antonina Kalinichenko
The Role of Technical Services in Management of Innovation Activities at Ukrainian Agricultural Enterprises
Abstract:The ways of introducing innovations into production were found as a result of conducted research on innovative activity at agricultural enterprises in the Ukraine. By means of the developed schemes, the stages of selecting an innovative product were shown and the need to transform the decision-making system in agricultural production was justified. In order to improve the information flow system, it was found that the in-novative activity of agricultural enterprises is influenced by the presence of innovation media and innovation-active staffing support of production. The low level of innovation activity of agricultural enterprises is due to the low level of scientific support of agricultural production in Ukraine. It was found that the head of engineering and technical services plays a significant role in introducing innovations. He is directly involved both in the selecting an innovative product and introducing it to production. Thus, in order to improve the innovative climate in the agricultural sector of the country's economy, it is necessary to create direct links between innovators and producers, and also to pay increased attention to training appropriate personnel.
Keywords: technological innovations, technical management, agroengineering
DOI: 10.17512/znpcz.2019.3.11

Marcin Stępień, Małgorzata Łęgowik-Małolepsza,Sylwia Łęgowik-Świącik
Elements of Costs Management in Manufacturing Enterprise Accounting
Abstract:The purpose of the article is to identify, measure and record costs in a manufacturing company. The publication indicates the role and importance of information concerning the costs of production and other operating costs incurred by the company in the accounting information system and illustrates the impact of costs on the business management system. The first part of the article describes the identification and measurement of manufacturing company costs from the perspective of broadly understood business management. The next part presents the results of empirical research on production costs and other analyses of operating costs in the manufacturing company. The considerations included in the study focus on factors that may affect improvement of management effectiveness by identifying and introducing cost control mechanisms. The aim of the article is to identify and evaluate the relationship between the level of analytical identification of costs in the studied areas and management effectiveness. The research methods applied in the article are literature studies, descriptive analysis and analysis of costs systematization in a manufacturing company. The research peri-od covers the years 2015 2017. The issue of identifying and measuring the production costs in a company is important and current due to its impact on management process-es in the field of enterprise effectiveness.
Keywords: management accounting, costs, cost management
DOI: 10.17512/znpcz.2019.3.12

Izabela Szerszeniewska
Zarządzanie płynnością podmiotów budowlanych w kontekście wprowadzenia przez polskiego ustawodawcę mechanizmu podzielonej płatności
Streszczenie:Implementacja mechanizmu podzielonej płatności budzi niepokój wśród przedsiębiorców z branży budowlanej, którzy obawiają się utraty płynności finansowej. Publikacja ma na celu prezentację wybranego elementu zarządzania ryzykiem w postaci rozwiązania eliminującego ryzyko utraty płynności finansowej przedsiębiorstw w wyniku wprowadzenia przez polskiego ustawodawcę mechanizmu podzielonej płatności. Przedstawione w artykule teoretyczne rozważania posiadają komplementarną funkcję wo bec otrzymanych wyników ankiety. Badanie ankietowe przeprowadzone zostało na członkach Śląskiej Okręgowej Izby Inżynierów Budownictwa, którzy są właścicielami lub współwłaścicielami małych i średnich przedsiębiorstw budowlanych. Respondenci wyselekcjonowani do procedury badawczej musieli również pełnić w przeszłości funkcje inspektora nadzoru inwestorskiego nadzorującego roboty budowlane rozliczane na podstawie faktur częściowych.
Keywords: budownictwo, mechanizm podzielonej płatności, zarządzanie ryzykiem
DOI: 10.17512/znpcz.2019.3.13