Numer 2/2020

Od redaktora naukowego

Z przyjemnością oddajemy w Państwa ręce kolejny numer pisma naukowego „Studia i Materiały”. W obecnym numerze zapraszamy do lektury siedmiu tekstów.
W artykule autorstwa Stanisława Flejterskiego i Marty Postuły podjęty jest temat wpływu struktury własności instytucji finansowych w krajach UE na rozwój społecznogospodarczy. W prowadzonych rozważaniach spróbowano zweryfikować hipotezę, że struktura własności w instytucjach sektora bankowo-ubezpieczeniowego nie ma współcześnie istotnego wpływu na wskaźniki rozwoju społeczno-gospodarczego pod warunkiem, że instytucje te kierują się kryteriami biznesowymi, a nie politycznymi, przy podejmowaniu decyzji.
Łukasz Brzezicki dokonuje zaś pomiaru efektywności 19 szczecińskich liceów ogólnokształcących w 2018 roku za pomocą dwóch modeli DEA (Data Envelopment Analysis), zorientowanych na wyniki. W badaniach wykorzystano model Cross Efficiency (CE) oraz Game Cross Efficiency (GCE) do oszacowania efektywności krzyżowej. Rekomendacje Autora stwarzają dla środowiska badawczego oświaty nowe źródło danych, a zarazem narzędzie do przeprowadzania w przyszłości złożonych badań edukacyjnych.
Autorzy Dominika Siwiec oraz Andrzej Pacana prowadzą analizę dotyczącą emisji zanieczyszczeń sektora energetyczno-przemysłowego z wykorzystaniem rozmytego analitycznego procesu hierarchicznego i metody TOPSIS. W celu przetestowania proponowanej techniki określono, który zakład ma największy wpływ na zanieczyszczenie powietrza z jednoczesnym uwzględnieniem wielkości i szkodliwości wytwarzanych emisji.
Jakub Tomczak prezentuje natomiast analizę wykorzystania serwisu LinkedIn do komunikowania się z otoczeniem przez uczelnie publiczne oraz wyniki swojego badania, które polegało na analizie wybranych profili uczelni publicznych w serwisie LinkedIn.
Amir M. Maleki i Fariborz Rahimnia w swoim tekście rozważają różnice kulturowe i związany z nimi stres akulturacyjny. Autorzy dokonują przeglądu literatury dotyczącej stresu akulturacyjnego i na jego podstawie proponują kierunki dla przyszłych badań.
Artykuł autorstwa Katarzyny Trzpioły porusza problem identyfikacji i analizy wybranych zagadnień związanych z kwalifikowaniem nieruchomości w sprawozdaniach finansowych. Opracowanie jest elementem prac prowadzonych nad nowym krajowym standardem rachunkowości.
Numer zamyka tekst autorstwa Marii Schulders, w którym autorka analizuje forfaiting przez zrzeczenie jako alternatywę finansowania projektu w celu realizacji projektów partnerstwa publiczno-prywatnego w Polsce.

Zapraszamy do lektury!

Issue content

The impact of the ownership structure of financial institutions in EU countries on the socio-economic development (13 pages)
Author: Stanisław Flejterski, Marta Postuła
Keywords: banking and insurance sector, HDI, GDP per capita, efficiency social and economic
PP. 5 - 17
DOI: 10.7172/1733-9758.2020.33.1
Property belongs to fundamental categories that have long been analyzed from different perspectives by representatives of many fields and disciplines. The research issues presented in the article focuses on the analysis of the impact of changes in the ownership structure of the sector banking and insurance for the economic and social development of selected countries, measured by basic macroeconomic indicators. In my deliberations an attempt is made to verify the hypothesis that the ownership structure in the institutions of the sector banking and insurance does not have a significant impact on the development indicators socio-economic, provided that these institutions follow business criteria, not political when making decisions. This hypothesis was verified under research on selected banking and insurance institutions in OECD countries. Down empirical verification of hypotheses derived from the presented problem was used there are literature studies and quantitative research.
The use of the DEA method to measure the efficiency of high schools in Szczecin (14 pages)
Author: Łukasz Brzezicki
Keywords: cross efficiency, education, efficiency, game cross efficiency, high school
PP. 18 - 31
DOI: 10.7172/1733-9758.2020.33.2
The article measures the efficiency of 19 high schools in Szczecin in 2018 using two DEA (Data Envelopment Analysis) models focused on results. The Cross Efficiency model (CE) and Game Cross Efficiency model (GCE) were used to estimate cross-flow efficiency. The technical efficiency of high schools was analysed in terms of quantity (number of students) and quality (education rankings). Depending on the empirical model chosen, the number of students, graduates or ranking index and the average value of high schools baccalaureate were assumed as the results. In both cases, the number of pedagogical employees was taken into account for the inputs. The lowest efficiency in the areas, both in terms of quantity and quality, was observed in the case of LO Sport Championships in CMS. The highest values of efficiency in terms of the quantitative characteristics of education were achieved by the 1st High School, and as regards the qualitative aspect of education at the XIII High School. Schools that opted for non-cooperation strategies with other units would achieve a higher level of efficiency than in the case of cooperation of all educational institutions by 7 p.p. on average in terms of quantity and 3 p.p. in terms of quality.
Analysis of pollution emission of the energy-industrial sector with use the fuzzy analytic hierarchy process and TOPSIS method (14 pages)
Author: Dominika Siwiec, Andrzej Pacana
Keywords: fuzzy analytic hierarchy process, TOPSIS, pollution emission, pollution reduction
PP. 32 - 45
DOI: 10.7172/1733-9758.2020.33.3
Greenhouse gas emissions (in it CO2), mainly with reference to the energy and industrial sector, generate negative changes in the natural environment. Therefore, to make effective actions in order to reduce this emission, it is important to analyze them properly. Therefore, the aim of the article was to propose using a technique to analyze the emissions of pollutants, included at the same time the size and harmfulness of emissions produced. This technique was a fuzzy analytic hierarchy process (FAHP, Fuzzy Analytic Hierarchy Process) and TOPSIS method (Technique for Order Preference by Similarity to an Ideal Solution). The proposed technique was tested on current, available statistic data from the Central Statistical Office, on emissions of air pollutants in Poland in the 2018 year, according to PKD section. As part of testing the technique, it was specified which of plants according to PKD section has the biggest influence in pollutant the air, with simultaneous consideration of the size and harmfulness of generated emissions. Although that obtained results arise from subjective assessments of the entity using the technique, it was shown that this technique allows analyzed the pollution emissions, by including at the same time the size and harmfulness of emission. In turn of the subjectivity of assessments partly was reduced by the fuzzy Saaty scale. Using the proposed FAHP technique and the TOPSIS method, it has been shown that it is possible to perform a subjective assessment of the harmfulness of pollutant emissions and to integrate them with actual data, e.g. with data from the Central Statistical Office. Therefore, the proposed technique is a new approach to analyse emissions pollutions, in it CO2, whose reduction, as indicated, is a current global problem.
The use of LinkedIn by public universities as a communication tool with the environment (12 pages)
Author: Jakub Tomczak
Keywords: public universities, university-business cooperation, social media, ICT, LinkedIn
PP. 46 - 57
DOI: 10.7172/1733-9758.2020.33.4
Contemporary knowledge-based economy driven by information and communication technologies (ICT), requires universities to effectively use social media to initiate and build long-term cooperation with the environment, especially with the enterprise sector. The aim of the article is to determine the level of use of LinkedIn as a communication tool of public universities with the environment. The article contains terms relating to the knowledge-based economy, modern ICT, social media. The article presents the results of research on the level of use of LinkedIn by public universities and their specialized units responsible for building cooperation between universities and enterprises.
Students Under Stress (Why Are Cultural Differences Stressful?) (11 pages)
Author: Amir M. Maleki, Fariborz Rahimnia
Keywords: acculturation, acculturative stress, international students
PP. 58 - 68
DOI: 10.7172/1733-9758.2020.33.5
Although acculturative stress (AS) studies have been conducted for five decades, we still know little about it. Moreover, we do not have a specific framework for international student population. The purpose of this paper is to explore how to use theories and research methods in different contexts and develop a framework. We systematically review articles related to this field, particularly 92 studies published until 2020. There are common variables in AS, comprising social, cultural, psychological, communicative, and demographic factors which managers and decision makers should properly understand and administer in organizations. This article also confirms a link between AS and mental and behavioral outcomes. We have elaborately developed a framework including antecedents and outcomes of AS. Suggestions have also been offered for future research.
Investment real estate – unwanted (?) category of assets – analysis of selected problems and conclusions from discussions in the journal SKwP “Accounting” (12 pages)
Author: Katarzyna Trzpioła
Keywords: historical cost, fair value, investment property, financial statements
PP. 68 - 79
DOI: 10.7172/1733-9758.2020.33.6
The study is the identification and analysis of selected issues related to the qualification of real estate in the financial statements. Against the background of the legal provisions of the Accounting Act, practical doubts and divergences concerning are presented this group of assets. The article referred to the literature and the ongoing discussion in one of the journals recognised by practitioners on the challenges of reporting these assets into key problems and determinants of the inclusion of such assets in the balance sheet and related revenues and costs. Only the three most important aspects are discussed: qualification, accounting for revenues and costs, and the effects of choosing a pricing model. The study is part of the work being carried out on a new national accounting standard.
Forfaiting by Waiver as an Alternative to Project Financing for the Realization of Public-Private Partnership Projects in Poland (8 pages)
Author: Maria Schulders
Keywords: public-private partnership, project financing, forfaiting by waiver, PPP barriers in Poland, public procurement
PP. 80 - 87
DOI: 10.7172/1733-9758.2020.33.7
Despite growing social infrastructure investment needs, public-private partnership (hereinafter: PPP) is not developing in accordance to expectations in Poland. Only 25% of initiated proceedings conclude in the realization of a contract – a significantly lower rate as compared to other European nations. While there are many potential explanations for the poor development of PPP in Poland, this article showcases the inefficiencies in the project financing model, as well as analyzes the applicability of forfaiting by waiver for Polish PPP projects. It outlines the necessary conditions as well as potential benefits to PPP development should the forfaiting by waiver model be applied comprehensively as a mode of financing for Polish PPP projects. Critical success factors in PPP will be addressed, as well as project risk division and factors influencing the project price.