Volumen 30 (2022): Heft 2 (June 2022)

Lean Manufacturing is a popular method to achieve the improvement on productivity, quality, cost, and delivery for organizations. This approach focuses on the systematics to eliminate wastes and non-value added activities from the production. This study mentions the successes and challenges of Vietnam manufacturing enterprises for adapting and transformation for Lean Manufacturing approaching. The aim of this study is to analyze the characteristics of Vietnam enterprises that influencing Lean outcome and present critical factors for overcoming obstacles to successful Lean implementation in Vietnam local enterprises. This paper uses case-based research to collect data through multiple cases that applied Lean to drive the findings. A combination of comprehensive literature review and interview key persons at case study was employed in this study. This study also highlights the strong potential of Lean implementation initiatives in affecting organizational performance improvements.

Cognitive technologies and artificial intelligence dynamize the development of the modern world in various spheres. Modern man is not always aware of how often he uses this type of technology, both in everyday life and at work. The conducted literature research has shown a growing interest in the discussed issues. The diagnostic survey allowed the assessment of the level of familiarity with the terms “cognitive technologies” and “artificial intelligence” in the perception of students, doctoral students and employees of a selected university. The auditorium survey technique was used for the research. The research shows that the distance between humans and an intelligent robot is decreasing. A man is inclined to let intelligent robots enter even the most intimate spheres of his life. The article contributes to filling the gap in knowledge about the perception and application of intelligent technologies and the readiness to use them. Furthermore, it sets out further directions for research on this phenomenon.

Poland is a participant to the European Union Emissions Trading System, which aims at reducing greenhouse gas emissions. Trading CO₂ emission rights has become a strategic area from the point of view of managing entities that emit CO₂. The aim of the paper is to investigate and identify discrepancies in the presentation and valuation of CO₂ emission allowances, CO₂ emission provision liabilities in reporting, and to assess the impact of these discrepancies on compliance with the true and fair view principle on top of the informative value of the financial statements. An in-depth qualitative analysis was used to examine disclosures of CO₂ emission rights in the 2020 consolidated financial statements coming from the largest energy sector groups listed in the WIG Energy Index of the Warsaw Stock Exchange in light of the relevant legal acts and literature. As a result of the research conducted, it was confirmed that groups of companies carry out a range of CO₂ emission rights balance classification and valuation. There were also significant discrepancies in the disclosure of information about the creation and valuation of provisions for liabilities due to CO₂ emissions. The discrepancies observed in the audited entities’ balance-sheet presentations and valuation of the acquired CO₂ emission allowances and reserves resulting from IAS/IFRS in practice distorts the comparability of data presented in the financial statements. The research also revealed differences in scope of disclosed information, as well as its fragmentary nature. As a result, the comparison of data between groups in the energy sector in terms of their assets is impossible. Our study fills a research gap on the effects of using IFRS for the presentation and valuation of CO₂ emission rights in the Polish energy sector and the impact of a differentiated approach to disclosures on the true and fair view conception in financial reporting.

The liquidation of the mine is the last and natural stage of mining activity. The activities related to the revitalization and restructuring of hard coal mines are carried out by Spółka Restrukturyzacji Kopalń S.A. (SRK S.A.), as the legal successor of previous mining operations. The implementation of the mine liquidation process has not been the subject of scientific research so far aimed at rationalization and minimization of the costs incurred. Activities leading to the liquidation of the mining plants are the procedural nature, however, the mine liquidation is always a single case which has a result in diversifying the size of outlays. The support for the implementation of the process approach in the issue of mine liquidation in terms of rationalization and minimization of the costs incurred in SRK S.A. was to develop a method of managing the costs of liquidation processes with the software for evaluation of its size. The proposed method signals to the designer that the estimated cost of the process of liquidation of another mining plant deviates from the average values previously worked out by SRK S.A. The range of acceptable values results from the assumed coefficient of data variation.

The automotive industry is one of the fastest growing sectors and therefore places demand on many other sectors and increases the need for cooperation. With the development of the automotive industry, tires have become an integral part of society and the everyday life of the individual. As a result of the company’s development as a connection of transport, the demand for tires is increasing and the production of waste tires is also related to this. The use of end-of-life tires is almost endless and that is why tires are good to use in the circular economy. The circular economy is an economic system that aims to keep products and materials in use for longer, thus increasing their productivity and reducing waste. The paper presents a methodical concept of the plan for the extension of production capacities of rubber-based pressed products with the intention to produce noise reduction panels. The investment consists of the acquisition of the pressing machine and respective mould in the amount of € 180,000. Based on the selected assessment methods it can be stated that the NPV reaches + 69,360 €, Profitability index is 1.38, Internal Rate of Return is 23.8% and the payback period is estimated for 4 years and 4 months, at the considered production capacity of 14,000 m2/year.

The article presents the results of measurements of environmental noise accompanying the operation of devices operated in surface facilities of hard coal mines and noise generated in technological processes related to the loading and transport of spoil and materials necessary for production. The research results presented in the article are part of the program of “Consequences of excessive noise in the mining environment of hard coal mines”, the overarching goal of which is to reduce the emission of industrial noise. The research described in the article, carried out using the sampling method, was introduced in order to determine the actual values of noise levels emitted to the external environment from mines and mining plants, as well as to identify the acoustic power levels of devices and processes constituting the main sources of noise in mines. The obtained results showed that mines and mining plants are often not fully aware of the scale of the environmental impact of undesirable noise they emit. Therefore, the current periodic measurements of environmental noise should be replaced with permanent monitoring, which will be beneficial not only for the environment, residents of housing estates located near mines, but also for the mining plants themselves.

COVID-19, mobility, socio-social changes have transferred to the world of social media communication, purchasing activities, the use of services. Corporate social media has been created to support clients in using various services, give them the possibility of easy communication without time and local barriers. Unfortunately, they still very rarely take into account the security and privacy of customers. Considering that the purpose of this article is to investigate the impact of social media on the company’s image, it should be remembered that this image also works for the security and privacy of customer data. Data leaks or their sale are not welcomed by customers. The results of empirical research show that the safety, simplicity and variety of services offered on social media have a significant impact on the perceived quality, which in turn positively affects the reputation. The authors proposed a methodology based on the Kano model and customer satisfaction in order to examine the declared needs and undefined desires and divide them into different groups with different impacts on consumer satisfaction. The interview participants were employees of 10 randomly selected companies using social media to conduct sales or service activities. 5,000 people from Poland, Portugal and Germany participated in the study. 4,894 correctly completed questionnaires were received.

The paper focuses on Customer Relationship Management (CRM), based on latest national and international studies of the subject. The goal of the paper is to identify how the selected companies that operate in Slovakia understand the concept of CRM and to what degree they actively use it. Thereafter authors compare different approaches to management of company’s relationship with customers. They wanted to focus on a deeper analysis and decided to use in our orientation and evaluative research also a different approach, such as collaboration with international experts. In the paper the authors identify level of use of social CRM in selected companies in Slovakia and based on expert opinions of members of an international group they design an optimal model of CRM.

Changes in the environment of industry may affect the expectations related to the competencies of the employees. Changes to the education system and curricula may be required. The main purpose of this research paper was to analyze the expectations of the industries related to competencies of graduates of engineering programs. The paper presents preliminary research. The survey was conducted at twenty-eight companies within the area of technical university in Poland. Based on the survey, data was collected related to the level of preparation of engineering graduates as well as the industry expectations related to the preparation of engineering graduates. This was done for the purpose of determining the gap between industry expectations and the level of preparation of the engineering graduates. Enterprises expect a wide range of competences from engineering graduates. The most important areas of competence included soft competences and practical knowledge and skills. The biggest gap between industry expectation and graduate’s preparation are the soft skills. Recommendations were suggested which would be incorporated in the engineering curriculum for the purpose of continuous quality improvement.

Pandemics have the potential to cause immense disruption of our everyday activities and has impact on the communities and societies mainly through the restrictions applied to the business activities, services, manufacturing, but also education, transportation etc. Therefore, it is important to create suitable prediction models to establish convenient methods for the planning of the operations and processes to cope with the difficulty. In this paper, the prediction model for the spread of the viral disease in term of the estimated maximal weekly confirmed cases and weekly deaths using the Weibull distribution as a theoretical model for statistical data processing is presented. The theoretical prediction model was applied and confirmed on the data available for the whole world and compared to the situation in Europe and Slovakia for the pandemic waves and can be used for the more precise prediction of the pandemic situation and to enhance planning of the activities and processes regarding to the restrictions applied during the worsening pandemic situation.

Cognitive manufacturing (CM) provides for the merging of sensor-based information, advanced analytics, and cognitive technologies, mainly machine learning in the context of Industry 4.0. Manufacturers apply cognitive technologies to review current business metrics, solve essential business problems, generate new value in their manufacturing data and improve quality. The article investigates four powerful applications for cognitive manufacturing and their influence on a company`s maintenance. The study aims to observe kinds of cognitive technology applications for smart manufacturing, distinguish their prospective gains for manufacturers and provide successful examples of their adoption. The analysis is based on the literature and report review. Assessment of the cases of technology adoption proves that cognitive manufacturing provides both enhanced knowledge management and helps organizations improve fundamental business measurements, such as productivity, product reliability, quality, safety, and yield while reducing downtime and lowering costs.

Surveys performed among the residents of Zabrze indicate that in 2021 the majority of respondents (67%), wishing to use public services provided by the local government, still preferred to visit the office in person. Residents noticed negative aspects of direct service, such as queues of people waiting for the case to be completed (26%), excessive bureaucracy (24%) or lack of parking spaces (18%). However, they counted on help in completing the necessary formalities by officials who should be: professional (20%), communicative (18%) and kind (17%). The use of the digital platform (ePUAP) dedicated to customer service was reported by 32% of respondents. At the same time, as much as 40% of the respondents, in order to save time and to simplify procedures, declared their will to use innovative methods of remote contact with public administration (e.g. via social media). The COVID-19 pandemic showed that it was possible to increase (even by 250%) the number of cases handled remotely, which with over 90% of households in Poland with access to a computer network creates opportunities for integrated development as part of the Smart City idea. The aim of the paper was to identify the residents’ expectations related to the provision of public services by local administration. Precise determination of the ways of perception of both direct and remote customer service has not only an application value. It also allows for further research study on the management of local government, including the organization of management control, as well as social communication of local governments.