Celem badań była analiza znaczenia płacowych i pozapłacowych form motywowania dla zaangażowani i efektywności pracy badanej grupy przedstawicieli pokolenia Z oraz identyfikacja motywatorów uznawanych przez respondentów za najskuteczniejsze. Badanie przeprowadzono metodą sondażu diagnostycznego z wykorzystaniem kwestionariusza ankiety. Uzyskane wyniki wskazują, że w badanej grupie istotne znaczenie przypisywane jest przede wszystkim elastyczności czasu pracy oraz stabilności zatrudnienia. Wśród motywatorów płacowych wysoko oceniono premie uznaniowe oraz udział w zyskach, które respondenci wiązali z poczuciem docenienia oraz wpływu na funkcjonowanie organizacji. Wyniki badania mogą stanowić wskazówkę dla pracodawców w zakresie kształtowania systemów motywacyjnych lepiej dostosowanych do oczekiwań pracowników pokolenia Z, jednak ze względu na celowy i nielosowy dobór próby odnoszą się wyłącznie do badanej grupy respondentów.
Niniejsza praca analizuje wpływ pandemii COVID-19 na sprawozdawczość segmentową w sektorze budownictwa i nieruchomości w Polsce. Badanie obejmuje analizę sprawozdań finansowych przedsiębiorstw notowanych na Giełdzie Papierów Wartościowych w Warszawie w latach 2019 oraz 2023. Wyniki badania wskazują, że pandemia COVID-19 nie spowodowała fundamentalnych zmian w strukturze wykazywanych segmentów operacyjnych badanych przedsiębiorstw (nadal dominuje segmentacja po linii biznesu), jednak wpłynęła na zmniejszenie zakresu ujawnianych wyników finansowych. W niektórych przypadkach zaobserwowano redukcję liczby raportowanych segmentów, co mogło stanowić reakcję na zmieniające się warunki rynkowe. Wyniki badań podkreślają elastyczność raportowania segmentowego oraz jego zdolność do dostosowania się do globalnych kryzysów. Choć pandemia nie doprowadziła do istotnych zmian w regulacjach rachunkowości, wymusiła adaptację strategii zarządzania do nowych realiów gospodarczych.
The main objective of the article was the assessment of the reliability, comprehensibility, and effectiveness of information provision during the implementation of the Deposit-Refund System (DRS), and its influence on usage of Reverse Vending Machines (RVMs), with special consideration of assessment of DRS functioning. The study was conducted using an online survey questionnaire distributed through social media using random sampling techniques, which allowed for nationwide coverage. 111 people participated in the study. Quantitative and qualitative analysis methods were used to analyze the results. The analysis examined the extent to which these messages support consumers in making economic and environmental decisions and how they affect the effectiveness of sustainable development goals. The considerations allowed for the identification of key information factors determining the efficient functioning of the Deposit-Refund System and its importance in shaping pro-environmental attitudes and reducing waste. The study results clearly indicated that the information provision was ineffective for the study group, and the low rating of information quality translates into low use of the DRS. Another reason respondents stated for not using RVMs was the underdeveloped infrastructure. The combination of negative aspects of the system’s operation, coupled with the need for respondents to change their daily routines and develop new habits, contributed to the low rating of the DRS functioning.
The aim of this article is to assess the role of services in stabilizing the volatility and the degree of synchronization of regional business cycles. The existing literature points to the relevance of services in smoothing business cycles. However, services can also play a negative role in stabilizing the economy, as the COVID-19 pandemic demonstrated. Among a variety of services, tourism plays a special role; it can act as a stabilizer during a typical business cycle or become a source of strain in the event of an exogenous shock, such as the COVID-19 pandemic. The study focuses on the regions of two countries – Poland and Portugal – which differ in both the share and the structure of services in their regional GDP, which affects their resistance to changes in the economic environment. To examine this, such parameters of analysed business cycles were calculated, like: cycle length, phase length, coherence ratio, standard deviation ratio, coefficient of variation ratio, mean delay, cross-correlation ratio and average amplitude of upward and downward phases. The conducted analysis has shown that Polish and Portuguese regions exhibit varying degrees of resilience to business cycle fluctuations. Differences are also observed in the level of synchronization of regional cycles in both countries. Overall, the higher share of services in the regional GDP of Portugal translates into greater resilience to cyclical changes compared to the volatility observed in Polish regions. At the same time, Portuguese regions are more synchronized in terms of the phases of the business cycle. This may stem from the relatively higher share of services in GDP, particularly tourism services, in Portugal’s economy (11.9% of GDP) compared with Poland (2.2%).
The purpose of this study is to develop an integrated conceptual model for FinTech implementation within Nigerian microfinance companies. Existing research has identified various determinants of FinTech adoption, yet these insights remain fragmented across technological, organizational, behavioural, and regulatory perspectives. This study addresses this gap by synthesizing these dimensions into a unified framework that explains how internal capabilities and external environmental factors interact to enable effective and sustainable FinTech transformation in the Nigerian microfinance. The study adopts a conceptual research design grounded in systematic synthesis and thematic integration of existing peer-reviewed empirical and theoretical studies published between 2016 and 2025. Using an inductive analytical procedure, key constructs and interrelationships were identified, categorized, and aligned to established theories. The study reveals that effective FinTech implementation depends on the alignment of technological readiness, organizational capability, leadership commitment, customer engagement, regulatory support, and financial motivation. The proposed framework provides a structured blueprint for strategic planning and sustainable digital transformation within microfinance companies.
