<abstract><title style='display:none'>Abstract</title>The European Union (EU) and International Maritime Organisation (IMO) strongly feel the need for initiating measures to reduce greenhouse gas (GHG) emissions from international shipping lines regionally and globally using a package of tools called Green Shipping Practices (GSP). The GSP includes the use of global market-based mechanisms (MBMs), adoption of the energy efficiency design index (EEDI), establishing compulsory energy efficiency standards for all new ships, and the ship energy efficiency management plan (SEEMP) recommended as a new management tool for ship owners. Furthermore, the European Commission (EC) has proposed that owners of large ships using EU ports should report their verified emissions (Monitoring, Reporting and Verification of Carbon dioxide (CO2) emissions (MRV)) from 2018. In addition, IMO has introduced collection and reporting of ship fuel consumption data (SFCD) under the IMO SFCD scheme based on similar conditions, but related to global shipping. By providing a holistic analysis of the above-mentioned tools with a special focus on MRV and SFCD, this paper presents their economical and operational implications on the maritime transport processes. The working hypothesis that there is a correlation between the introduction of MRV and SFCD tools and reduction of maritime transport anthropopresure has been proved.</abstract>

Economic and operational impact of the MRV implementation on maritime transport processes

<abstract><title style='display:none'>Abstract</title>At present, under the conditions of some turbulent changes observed in our environment, micro-enterprises seek for opportunities to win their competitive positions in the market and in the sectors in which they operate The aim of the article is to present marketing and logistics management as one of the methods applied to achieve the market objectives of micro-enterprises. As an integrated method, marketing and logistics management may contribute to the improvement in competitiveness; hence, the recognition of conditions required for the application of this method may also contribute to the improvement in competitiveness. In the article, a review of literature related to the discussed problems is presented. The expert literature on the analysed subject does not provide any publications on micro-enterprise management, and scientific research in that sector is very scarce and provides only some general data. Therefore, it is necessary to analyse the processes taking place in the micro-enterprise sector in more detail, especially in the field of modern methods of management. In the article, some considerations on the specificity of integrated logistics and marketing processes are presented. Research methods: a review of expert literature and the Author’s own case-study research. The research was carried out in the years 2015-2018 among a group of micro-enterprises in the Kujawsko-Pomorskie Province, Łódzkie Province, Mazowieckie Province and Wielkopolskie Province. The aim of the research was to identify conditions required for marketing and logistics management in micro-enterprises and to define the impact exerted by the factors that determine the implementation of that process. Recognising knowledge as a fundamental determinant of the implementation of modern management methods in the aspect of micro-enterprise operation requires some in-depth analysis. The article presents the results of the research based on the case-study of integrated marketing and logistics management, on the example of a virtual micro-enterprise. The main conclusions: In a virtual micro-enterprise, it is possible to indicate the field of integration of marketing and logistics processes and to define their courses and conditions. Knowledge of logistics and marketing allows us to extend the field referring to the environment of the analysed company in virtual space.</abstract>

Determinants of marketing and logistics management in a micro-enterprise

<abstract><title style='display:none'>Abstract</title>This article is a continuation and extension of the lecture ‘Causes and effects of incompleteness and non-inclusion of ownership structures of contemporary capital companies’ delivered at the conference in Wrocław in 2017 and published in the Scientific Notebooks of the University of Economics (No. 493). The aim of the article is to answer the question: why the Neoclassical Theory of Markets (Main Current Economics) does not explain the causes of a number of contemporary socio-economic phenomena, in particular, huge price fluctuations, breakdowns of individual markets and as a consequence of economic crises on a global scale? This required a new, different from the neoclassical view of the series of processes and market phenomena occurring in contemporary economies as well as the verification of the Neoclassical Market Theory paradigm constituting the main core of the Mainstream Economics. These include, in particular: 1) theoretical (classical) and real ‘object (s)’ analysis of market transactions; 2) rejection of one-dimensional, neoclassical analysis of exchange processes (transactions), accepting two or even three-dimensional analysis of the exchange process (transaction); 3) analysis of exchange processes (transactions), the ‘subject’ of which are complete, incomplete or partial (and their bundles) property rights; 4) analysis of exchange processes (transactions) by complete and exclusive and incomplete and non-exclusive decision-makers; 5) analysis of exchange processes (transactions), whose ‘subject’ are partial (and their bundles) property rights in relation to virtual (non-material) ‘goods’. Taking into account that the above verification (acceptance of a different from the neoclassical paradigm of market theory) allows to break out of the circle of elegant and logical neoclassical analysis of theoretical, never and nowhere existing markets (exchange processes), and more importantly, the explanatory reasons for a series of negative, contemporary socio-economic phenomena.</abstract>

Why does mainstream economy not explain the causes of contemporary negative socio-economic phenomena?

<abstract><title style='display:none'>Abstract</title>This article examines whether and how several audit-specific attributes influence auditor’s motivation. Following the literature, the research project focuses mainly on the impact of risk preference, task complexity and the liability situation in this issue. A 2x2 mixed-subjects case-based experiment was conducted to gain data for in-depth insights. In sum 209 master students with a major in accounting and auditing participated in the experiment. The results indicate that increased risk aversion leads to a higher observed task motivation. Regarding the task complexity, data analysis shows that increasing task complexity lowers auditor’s motivation. This study contributes to the stream of judgment and decision making literature and offers new insights in to the relationship and dependence of inherent auditor-specific factors.</abstract>

A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation

<abstract><title style='display:none'>Abstract</title> As a result of socio-economic transformations and development of the Information Era, the competitive advantage of enterprises is based on intellectual capital. Competent employees as owners of knowledge, skills and creativity, essentially contribute to the strengthening of the position taken by their organisation on the market. In order to allow employees to use their capabilities in an effective way, it is crucial to provide them with favourable organisational conditions, which constitute organisational climate. The concept of organisational climate refers to employees’ perception of organisational conditions, which can be combined with the first level of economic analysis in the approach presented by New Institutional Economics, according to the model presented by O. Williamson (2000, p. 597). It is assumed that the employees’ positive assessment of the organisational climate is correlated with a higher level of the employees’ commitment, which leads to an increase in the competitive advantage of an organisation. In order to verify the hypothesis, some quantitative surveys have been carried out among knowledge workers (N = 639). In the research, two questionnaires have been used: the Organisational Climate Questionnaire (authors: L. Rosenstiel and R. Bögel) and the Oldenburg Burnout Inventory (OLBI developed by E. Demerouti), which examine the level of burnout and commitment to work. The results of the statistical analysis have shown a significant, strong relationship between the assessment of organisational climate dimensions and the level of employees’ commitment to work, which contributes to an increase in the competitive advantage of an enterprise.</abstract>

The importance of organisational climate and commitment of knowledge workers for increasing the competitive advantage of enterprises

<abstract><title style='display:none'>Abstract</title><italic>Purpose –</italic> To study the possibilities of a theory to establish a modern theory of economic growth, including the factors of institutions and changes in technologies. These factors are a set of rules with high coercive force to the agents’ action, which form a particular mode/model of their adaptation, together with other institutions.<italic>Findings</italic> – The research results may enrich an economic theory and practice in the area of business models applicability in Lithuania, Latvia and Estonia. The findings may assist an economic community to influence the general technological development within the national institutional systems.<italic>Practical implications</italic> –The so-called institutional macroeconomics as a practical discipline (which has a very close connection with behavioural macroeconomics) may assist to explore the economic growth in a Baltic States from the point of view of changing institutions (firms, business community), labour markets and information.</abstract>

Technological models of development and their applicability to a Baltic states

<abstract>
<title style='display:none'>Abstract</title>
Currently, sustainable development of a country refers to targeted economic growth that does not harm the environment (or, better yet, is integrated into natural cycles or a circular economy) and also contributes to solving social problems. Thus, a balance is maintained between the territory’s economic, environmental, and social development, which has accelerated and continues to form its own set of tools for promoting sustainable development, most often integrated into global directions.
The purpose of the study is to identify and analyze the main problems of sustainable development of the economy of Portugal as one of the EU countries, including those related to natural factors, labor resources, sociocultural characteristics, the development of modern technologies, infrastructure, economics, political and legislative features. The study used comparative descriptive and analytical methods, as well as an analysis of modern statistics, literature, and Internet resources. The paper identifies, classifies, and analyzes the most critical barriers and challenges for the country’s economy in the present and the future, as well as the possible consequences of these challenges.
</abstract>

Challenges to the sustainable development of the Portuguese economy

<abstract><title style='display:none'>Abstract</title>
With an ever-increasing pace of change, dwindling resources, and an aging population, modern societies face harsh questions regarding effective governance systems. Moreover, with lingering problems brought on by COVID and ongoing inflationary pressures, the situation for growing numbers of aging women who have outlived their partners and are living on their own is increasingly grim. In Canada, when the elderly cannot manage independently, even the least expensive full-care retirement home options can have a formidable cost, which can be a heavy burden for many. Therefore, it is of utmost importance for society to support independent living as long as possible.
Independent living models are being developed with various constraints and often with profit in mind. However, we were interested in the most economically feasible and socially acceptable solution. One such development is <italic>La Maison des Babayagas</italic> in Paris, France. This innovative government-subsidized housing project has been developed for retired independent women who pay rent for small apartments according to their means. The residents live in independent units and support one another in an economic and social arrangement that promotes friendships, fights loneliness, and helps each maintain a healthy outlook.
This research aimed to gather data to create an inventory questionnaire to select independent retired women in Canada to live together harmoniously in a housing project based on the successful model developed in Paris. The questionnaire is based on analyzing the Babayagas House charter and resident journals and an extensive review of related inventories and questionnaires. The criteria retained will be explained, and examples of the questions will be presented.
</abstract>

Developing selection criteria for harmonious co-living: la Maison des Babayagas and beyond

<abstract>
<title style='display:none'>Abstract</title>
Companies need and want to become more inclusive entities. Inclusion encompasses a variety of dimensions, including gender equality and unbiased treatment because of sexual orientation. Cultural inclusion, however, is often overlooked.
Based on available research, this article analyses critical Polish management practices and appropriate attitudes of managers towards employees from other cultural backgrounds. It also advocates organizational initiatives to improve the situation, especially in the context of the wartime mass migration of Ukrainian citizens to Poland.
</abstract>

The impact of cultural inclusion on human resource management practices

<abstract>
<title style='display:none'>Abstract</title>
The objective of the study is to assess the extent to which the HRM practices of the Qatari Ministry of Culture have been effectively integrating sustainability principles to improve both organizational performance and employee well-being. A mixed-methods approach was employed, which involved interviews with stakeholders, staff members, and HR managers, analyzing documents, administering questionnaires, and conducting interviews.
The findings demonstrated that the Ministry of Culture recognized the significance of sustainability and implemented measures to foster work-life balance, enhance diversity and inclusion, provide opportunities for professional growth, and establish transparent governance and accountability procedures. These activities have positive impacts on the efficiency of the organization, as well as on employee engagement and satisfaction. The study emphasizes integrating sustainability principles into human resource management (HRM) practices and aligning HR strategy with sustainable development objectives.
Furthermore, the study provides details regarding strategies and programs to improve sustainability in HRM. The study’s distinctiveness lay in its focus on the Ministry of Culture, thereby augmenting the existing body of research on sustainability in HRM. The objective is to encourage the implementation of similar strategies in other companies by educating decision-makers, HR professionals, and organizational executives about the benefits of sustainability initiatives.
</abstract>

Sustainability and Sustainable HRM Case Study: Sustainable HRM in Light of Ministry of Culture, Qatar

<abstract>
<title style='display:none'>Abstract</title>
Nutrition’s significance lies at the very core of human existence - from fostering good health and upholding individual well-being to indulging in the pleasures of food, its importance is undeniable. Reviewing the scientific literature, diverse definitions of functional food try to define its meaning precisely. The food is labeled “functional” when it fulfills basic nutritional needs and positively influences health, diminishing the risk of specific diseases and enhancing overall vitality. Considering that food expenses constitute a substantial portion of household budgets, a significant economic dimension exists when planning an individual’s diet. The assortment of functional foods is constantly evolving, prompting modern consumers to analyze their dietary choices more rigorously than ever before. This surge in interest has evoked the attention of researchers, manufacturers, and consumers. However, a comprehensive analysis of Croatia’s consumer behavior and functional foods must still be available. The present study builds upon the theory of planned behavior, a framework well-fitted for social research and exceptionally skilled at investigating the multiple factors pointing to consumer decisions. Drawing insights from empirical research conducted in Croatia, a robust correlation was established through linear regression between attitudes, subjective norms, concern for personal health, and the intent to purchase functional foods.
</abstract>

Perception of Functional Food Among Croatian Consumers

<abstract>
<title style='display:none'>Abstract</title>
Sustainability is a term that resonates throughout society in the broadest sense: from countries across continents, individual actors within communities or states – business entities, educational institutions and households, and public administrations. This is because the earth is highly likely to become unviable if we do not pursue sustainability. So many are aware of this and see sustainability as an important and no doubt long-term megatrend that affects us all. Businesses are not standing on the sidelines either, although it must be acknowledged that sustainability and economics do not always go hand in hand; however, projects with various practical sustainability benefits can be found. Unfortunately, sustainability is sometimes perceived as a topic that can be exploited in marketing in the form of “greenwashing.” This article addresses the challenges of green marketing communication, and examples from the Czech Republic are presented. Questionnaires were conducted to analyze and evaluate consumers’ attitudes and buying behavior toward sustainable products in the Czech Republic.
</abstract>

Sustainable Marketing and the Challenges of Green Marketing Communication: Survey of Consumer Attitudes and Buying Behaviour for Sustainable Products in the Czech Republic

<abstract><title style='display:none'>Abstract</title>Prediction of greenhouse gas (GHG) emissions is important to minimise their negative impact on climate change and global warming. In this article, we propose new models based on data mining and supervised machine learning algorithms (regression and classification) for predicting GHG emissions arising from passenger and freight road transport in Canada. Four models are investigated, namely, artificial neural network multilayer perceptron, multiple linear regression, multinomial logistic regression and decision tree models. From the results, it was found that artificial neural network multilayer perceptron model showed better predictive performance over other models. Ensemble technique (Bagging &amp; Boosting) was applied on the developed multilayer perceptron model, which significantly improved the model’s predictive performance.</abstract>

Machine learning model development for predicting road transport GHG emissions in Canada

<abstract>
<title style='display:none'>Abstract</title>
The concept of leadership has been evolving for ages. Today, leadership focuses on the behaviour of leaders during organizational change and processes related to creating a vision for the future, as well as involving employees in undergoing transformations. Thus, leadership development is a key factor in the success of modern businesses. The twenty-first-century leader must analyse a rapidly changing reality, respond to unexpected events and recognize the benefits they generate. He or she should be characterized not only by flexibility but also by empathy towards his or her employees, provide safe working conditions and build solidarity within a team. The article presents the concept and definition of leadership, which are evolving when an organization’s environment changes. The crisis caused by the COVID-19 pandemic has shown that the role of a strong leader has become more important. The pandemic has become a test for leaders around the world. The aim of the discussion is to answer the question about leadership competencies during and after the crisis and explain how organizations should support the leaders of today’s organizations to ensure their market success in the event of future crises. The paper examines the role of leadership in business management, taking into account the challenges and problems caused by COVID-19. The study aims to answer questions about similarities and differences in work organization during the pandemic, to diagnose problems in managing a company in a situation of security threat to employees and an organization, and to compare the behaviour of leaders in managing teams of employees. It concludes by proposing solutions for leaders in the event of future crises.
</abstract>

The Role of Leadership In the COVID-19 Pandemic Crisis

<abstract><title style='display:none'>Abstract</title>The aim of this study was to show the relationship between the level of the confidence indicator and the innovation of the economies of individual Scandinavian countries in the context of the new institutional economy (NEI). Literature studies and analysis of available results of social research indicate the importance of formal and informal institutions in Denmark, Sweden, Norway and Finland in making these countries world leaders in innovation.</abstract>

Institutions, trust and the high level of innovativeness in the Scandinavian countries

<abstract>
<title style='display:none'>Abstract</title>
The crisis caused by the COVID-19 pandemic led to an increase in budget deficits. This resulted in significant growth in the general debt of many countries. The average debt in the European Union countries has exceeded 90% of GDP and is still growing. General government debt is one of the world’s most significant financial and economic problems today. The main objective of this work is to present the scale and reasons for the increase in general government debt in the European Union countries during the current crisis. In addition, attention was paid to the impact of debt on economic growth.
</abstract>

The increase in general government debt during the coronavirus crisis in the EU countries

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WSB Journal of Business and Finance

WSB Journal of Business and Finance is an international, scientific journal published by WSB Merito University Gdansk that has been conducted since 2008. The Journal promotes theoretical and...

WSB Journal of Business and Finance is an international, scientific journal published by WSB Merito University Gdansk that has been conducted since 2008....