<abstract xmlns="http://www.w3.org/1999/xhtml">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>

Division for Management in Health and Sport Tourism

Department of Accounting, Auditing, and Taxation

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

<abstract xmlns="http://www.w3.org/1999/xhtml">Warehouses are a fundamental element for the supply chain and, consequentially, provide resources for people to perform their daily tasks. Their location determines the type of goods movements that will be performed in the city area. Knowing their location is essential to define public policies applied to urban freight transport, city livability and economic development. In the search to make a better diagnosis of its area, the Belo Horizonte City Hall developed the urban quality-of-life index (UQLI) and the local supply index (LSI). This article used linear regression to identify the correlation amongst the UQLI, the LSI and the location of the logistics warehouses in urban areas. The best model obtained from the econometric analysis is the one that correlates warehouses with supermarkets, bookstores and stationery, residential area, quality of the house, bank and gas station. The results obtained were confirmed with spatial analysis. This result allows concluding that the warehouses are influenced by the favourable zoning, low land cost, proximity of regional and main streets of the city and high population and retailer density.</abstract>

How to explain the location of logistics warehouses from the urban quality-of-life index and the local supply index?

<abstract xmlns="http://www.w3.org/1999/xhtml"><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 xmlns="http://www.w3.org/1999/xhtml">Control of economic processes comes as a key factor in activities undertaken by all companies, regardless of their ultimate economic objectives that may include development of entities and achievement of positive economic outcomes or operation oriented towards public benefits. Management authorities of seaports can be defined as entities operating based on the public benefit. Their operation is based on the Act of 20 December 1996 on Sea Ports and Harbours. A fundamental challenge that must be faced by such entities is to adopt a particular model of organisational and legal solutions that affect the scope of economic process control. The aim of this study is to present a model of economic process control applied at Polish seaports of fundamental significance for national economy, with consideration of the requirements set by legal regulations. The research methods assumed for the achievement of the research aim are system analysis – the system theory – and economic cybernetics – observation of the models of economic process control applied at seaports in the world.</abstract>

Control of economic processes at polish seaports

<abstract xmlns="http://www.w3.org/1999/xhtml">The article aims at providing characterisation of social venture capital in Europe. The introductory part of the contribution deals with its origins and classification. The attention is devoted to various factors that have led to emergence of SVC such as existence of market gap, global crisis, monetary policy, disintermediation and financial innovations. The article also emphasises the fact that there is no unified market and, moreover, that the boundaries between social institution and traditional investors are becoming blurry. The main contribution of this article is to characterise the current state and to describe the latest development of SVC in Europe. The focus of analysis was aimed at defining the investment focus, priorities and resources of SVC. Western Europe is the main target region of SVC during all examined period, followed by Africa and Asia. In all years, top financial beneficiaries are people suffering from poverty followed by children and youth. Amongst the top five targeted beneficiaries are also people with disabilities, unemployed people and women. Whilst trend in geographical focus and financial beneficiaries is stable, focus in investment sector changes over time. Financial inclusion alongside with economic and social development currently represents top sectors that attract more than half of total investments in 2017–2018. At the same time, SVC is becoming more attractive to investors in Europe what confirms the fact that the number of organisation is rising alongside with their budgets.</abstract>

Current state and latest development of social venture capital in Europe

<abstract xmlns="http://www.w3.org/1999/xhtml">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

Volume 58 (2024): Issue 1 (January 2024)

Volume 57 (2023): Issue 1 (January 2023)

Volume 56 (2022): Issue 1 (January 2022)

Volume 55 (2021): Issue 1 (January 2021)

Volume 54 (2020): Issue 1 (January 2020)

Volume 53 (2019): Issue 2 (January 2019)

Volume 53 (2019): Issue 1 (February 2019)

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 applied research in the area of business, finance and management.  The journal is published in English and its primary version is online one. Papers are double-blind peer-reviewed by scientists from foreign and Polish academic institutions.  WSB JBF is published once a year in an Open Volume system.  WSB JBF is an Open Access Journal, and does not charge readers or their institutions for access. The open access supports the rights of users to read, download, copy, distribute, print, search, or link to the full texts of these articles.  REJECTION RATE   About 20%   WSB JBF considers three types of papers:   Research – that presents author’s output within primary research;  Case studies – that present the experience from the application of existing method or procedure and brings relevant findings which could be valuable for research area;  Review articles - that presents the systematic review or comparative study of already known knowledge.   Thematic scopes of WSB Journal of Business and Finance focus on the following areas: Management, Entrepreneurship, Enterprise Economics, Macroeconomics, Strategic Foresight, Logistics, Supply Chain Management, Transportation, Accounting and Finance, International Trade and Finance, Marketing, Quantitative Methods.  Fees and Sources of Financing The editorial board does not impose any publication fees on authors for their contributions to the WSBJBF. As an open-access journal, we ensure that all articles are freely accessible, allowing users and institutions to read, download, and share the content without a subscription or purchase. The journal does not publish any advertisement. The WSBJBF had the privilege of receiving funding from the Polish Ministry of Science and Higher Education, per agreement number 741/P-DUN/2018. This grant, designated for the years 2018-2019, was aimed at supporting dissemination activities that contribute to the advancement of scientific knowledge and elevate the journal's scholarly and international stature. At present, the journal's operations are financially supported solely by subsidies from the University WSB Merito in Gdańsk. These funds are instrumental in maintaining the journal's commitment to fostering open scientific communication and excellence in publication.  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Previous issues  WSB Journal of Business and Finance is a a successor od Prace Naukowe Wyższej Szkoly Bankowej w Gdańsku. The description of content back volumes of the journal under the former title can be found here: www.wsb.pl/gdansk/srodowisko-akademickie/dzialalnosc-naukowo-badawcza/prace-naukowe 