<abstract><title style='display:none'>Abstract</title>Subject and purpose of work: The raw materials which are the purpose of the current hemp cultivation (&lt;0.2% THC) are fibre, seeds and shives. This study describes the characteristics the raw materials obtained from the industrial hemp and described in detail the possibilities of their applications in pulp and paper, textile, pharmaceutical, construction and food industries. Analysis of the issues: Hemp straw consists of a porous ligneous core, which may be cut into smaller pieces, called hemp shives and of the fibre around the core. Hemp cellulose is used to produce paper pulp or plastics. In the construction sector, hemp fibre is used to produce, among other things, thermal insulation materials. Hemp shives is used as a filler for a composite based on lime binder, which is used as a wall material with good hygrothermal conditions confirmed by proprietary research. Hemp seeds are used for the production of cooking oil. Hempseed oil is also used in the pharmaceutical industry, e.g. to produce skin creams. Conclusions: Raw materials obtained from industrial hemp have a variety of applications. Currently, new directions in hemp application are being sought and tested, like for example hemp lime composite and bio-composites. The positive environmental impact resulting from the cultivation of hemp should be the main reason for simplifying the procedures for the commencement of its cultivation in many countries, e.g. in Poland.</abstract>

The Application of Raw Materials Obtained from the Cultivation of Industrial Hemp in Various Industries

<abstract>
<title style='display:none'>Abstract</title>
<bold>Subject and purpose of work:</bold> Substantiation of the principles of formation of the pricing policy of hotel enterprises while considering the segmentation of the client base, existing patterns and pricing strategies according to revenue management system.
<bold>Materials and methods</bold>: the material of the article is based on the study of theoretical and practical aspects of the pricing strategy in the system of management of hotel enterprises. Scientific articles and practical recommendations of revenue managers were used, on the basis of which the principles of pricing hotel services were summarized, depending on the preferences and requirements of various consumer segments.
<bold>Results:</bold> It has been established that when using certain strategies, it is necessary to systematize how and when hotel services are booked by representatives of the main market segments, as well as to correctly assess the elasticity of their demand.
<bold>Conclusions:</bold> Revenue management from the sale of hotel services involves the use of flexible prices for the same type of revenue, the value of prices are determined depending on the period of sale of this product until the product becomes unusable. This premise implies the need to develop an appropriate tariff policy and define certain volumes of these services.
</abstract>

Pricing Strategies in the Revenue Management System of Hotel Enterprises

<abstract>
<title style='display:none'>Summary</title>
<bold>Subject and purpose of work:</bold> The subject of the analysis is the concept of rural development in the European Union countries and its connection with the evolution of the common agricultural policy and the transformation of the cohesion policy. The aim of the study is to discover and assess the scale and method of supporting the rural development in the European Union countries through common agricultural policy and to present the underlying theoretical-cognitive and political-practical premises for shaping rural development strategies.
<bold>Materials and methods:</bold> The official documents and subject literature are submitted for critical analysis and evaluation by authors.
<bold>Results:</bold> This paper presents methods of defining and classifying rural areas and rural development through common agricultural policy and cohesion policy. It specifically outlines the concepts of multi-functional and intelligent development linked to the Europe 2020 strategy and the Cork political declarations. The new concept of smart villages and rural-urban partnership is also presented.
<bold>Conclusion:</bold> The processes of rural policy separation and the need for creating national methods of the coordination of community policies and the use of European funds are indicated.
</abstract>

New Concepts for Rural Development in the Strategies and Policies of the European Union

<abstract>
<title style='display:none'>Abstract</title>
<bold>Subject and purpose of work:</bold> Remote work is a phenomenon which has rapidly intensified as a result of COVID-19 pandemic. The article presents the scale of remote work in Poland before the outbreak of COVID-19 pandemic, i.e. until 2020, and directly during the pandemic, i.e. from 2020 to half of 2021. Topics discussed herein concern: the conception of remote work, the level and structure of persons working remotely in Poland and changes in their number in the recent years, as compared to the world and the European Union Member States by sectors of ownership, particular regions of the country and a type of socio-economic activity. Moreover, positive and negative consequences of remote work for employees, employers and their families have been presented.
<bold>Materials and methods:</bold> The analysis concerning development of remote work is based on many sources: data from Eurostat, Eurofound, the International Labour Organisation (ILO), Statistics Poland, as well as surveys conducted by national and foreign consulting companies dealing with the labour market. The following have been applied: - descriptive analysis allowing identification of basic data in the scope of share of remote workers; - analysis of dynamics identifying changes in the studied scope; - comparative analysis assessing the scale of remote workers in the country with regard to the data noted in the EU states.
<bold>Results:</bold> Before the pandemic in 2018, in Poland – in comparison to the EU states – the share of employees who had the possibility of working remotely was below average and amounted to approx. 4.6% (whereas in the whole EU 5.2% of persons aged between 15 and 64 years old regularly worked remotely from home). In 2020, the share of persons who “usually work from home” doubled in our country in comparison to data for 2018 and amounted to 8.9%. The largest share of remote workers in the general number of workers at the end of the 1st quarter of 2021 was noted by the following sectors: financial and insurance services (36.1%), education (45.9%) and IT (66.8%). These sectors were also the leaders in digitalisation and automation before the pandemic.
<bold>Conclusions:</bold> Remote work is a flexible form of employment that, due to the coronavirus pandemic, has recently been developing in Poland and in the world on a mass scale and in an unprecedented pace. This form of work using the newest information and communication technologies (ICT) changed work and workplaces. This form of work opens new divisions on the labour market, since better educated persons living in rural areas are better prepared to work outside the employer’s seat.
</abstract>

Remote work in Poland and perspectives thereof

<abstract><title style='display:none'>Abstract</title>
<sec><title style='display:none'>Subject and purpose of work: </title>
Theoretical and empirical analysis of the middle-income trap. To test the validity to be able to fix a middle-income band to classify a country in the middle-income trap.
</sec>
<sec><title style='display:none'>Materials and methods: </title>
Theoretical and empirical studies on the middle-income trap have been used as material and the descriptive and explorative method of research has been used.
</sec>
<sec><title style='display:none'>Results: </title>
To fix a middle-income band was deemed to be unjustified because the middleincome band was found to change every year. The period of the middle-income trap was deemed justified and it was found that a potential based definition can be formed to create a distinction between trapped and non-trapped countries.
</sec>
<sec><title style='display:none'>Conclusions: </title>
To define the middle-income trap does not require a middle-income band to be fixed for a period as long as 42 years, but what is require is the period itself and the continuity of increasing the potential of a country to cross the middle-income trap.
</sec>
</abstract>

The middle-income trap – a problem of definition and empirical research

<abstract>
<title style='display:none'>Summary</title>
<bold>Subject and purpose of work:</bold> The article presents the concept of <italic>smart villages</italic> formulated in EU documents. Its purpose is to characterize the concept of <italic>smart villages</italic> - its assumptions, possibilities and implementation limitations.
<bold>Materials and methods:</bold> Literature studies and the analysis of documents.
<bold>Results:</bold> A comparative analysis of the <italic>smart villages</italic> and smart city concept was performed. The theoretical foundations and the determinants of its implementation were discussed.
<bold>Conclusions:</bold> The concept of <italic>smart villages</italic> provides an answer to the search for ways of implementing the concept of sustainable development. The concept is in the initial phase of its formulation and application. It is intended to strengthen the territorial capital of the countryside, while social and technological innovations are a tool for its implementation. Among the barriers to implementing this concept the following ones have to be mentioned: low openness of the rural community to change, low innovation capacity and low level of social capital, low capacity of the local markets, spatial distance, poorly developed transport and communication network.
</abstract>

Intelligent Development of the Countryside – The Concept of <italic>Smart Villages</italic>: Assumptions, Possibilities and Implementation Limitations

Review of the Monograph by Anna Nowak, Aneta Jarosz-Angowska, Hanna Klikocka, Artur Krukowski, Renata Kubik, Armand Kasztelan Entitled “The Potential of Polish Agriculture in Comparison to EU Countries in Terms of Ensuring Food and Energy Security”. Scientific and Publishing Institute “Spatium” Sp. Z O.O.

<abstract><title style='display:none'>Abstract</title>
<sec><title style='display:none'>Subject and purpose of work: </title>
The purpose of the article is to present the creation of Regional Development Funds (Regionalne Fundusze Rozwoju - RFR) in Poland, their organisational models and factors influencing their development and choice of model. The research is also focused on the analysis of the variety of RFRs and their sources.
</sec>
<sec><title style='display:none'>Materials and methods: </title>
The research collects and presents data on RFRs operating in Poland, and analyses these data in the context of selected legal and administrative conditions.
</sec>
<sec><title style='display:none'>Results: </title>
The analysis showed significant variation among RFRs in terms of functional/ organisational models and scale of operation. The choice of an operating model for an RDF is influenced by factors such as the maturity of regional financial markets, the amount of RDF funds and the types of financial instruments offered.
</sec>
<sec><title style='display:none'>Conclusions: </title>
The study highlights the development of the financial market segment working with local authorities and businesses over the past decade. It draws attention to an increasing importance of financial instruments and institutions in development policies implemented by voivodeship governments.
</sec>
</abstract>

Regional Development Funds: Creation Rationale and Models of Operation

<abstract><title style='display:none'>Abstract</title>
<sec><title style='display:none'>Subject and purpose of work: </title>
The subject of this paper is to evaluate the ‘Polish Deal’ programme introduced in 2022 in the tax area. The purpose of this article is to show the impact of the ‘Polish Deal’ legislation on net salaries of persons employed under an employment contract.
</sec>
<sec><title style='display:none'>Materials and methods: </title>
The paper is based on an analysis of legal provisions in the tax area, being one of the pillars of the ‘Polish Deal’. A simulation of the impact of the new tax rules on net salaries introduced from the beginning of January 2022 (‘Polish Deal 1’) and from the beginning of July 2022 (‘Polish Deal 2’) has been carried out.
</sec>
<sec><title style='display:none'>Results: </title>
The new personal taxation rules introduced by the ‘Polish Deal’ have contributed to an increase in net salaries of employees receiving a gross salary of less than PLN 12,000 per month and a reduction in the labour income of employees earning a salary above this amount.
</sec>
<sec><title style='display:none'>Conclusions: </title>
By strengthening the degree of progressivity, the reform of the tax system under the ‘Polish Deal’ has significantly affected the net income of natural persons receiving remuneration under an employment relationship. However, the new tax rules introduced in a fast-track manner by the ‘Polish Deal’ have raised a number of controversies among both employers and employees.
</sec>
</abstract>

Evaluation of the Pit Changes Introduced in 2022 as Part of the “Polish Deal”

<abstract><title style='display:none'>Abstract</title>
<sec><title style='display:none'>Subject and purpose of work: </title>
The aim of the study is to analyse the relationship between the degree of use of accrual-based earnings management and real earnings management instruments and the size of public companies.
</sec>
<sec><title style='display:none'>Materials and methods: </title>
The empirical analyses are based on the results of a survey of finance and accounting professionals representing 124 non-financial companies listed on the Warsaw Stock Exchange. The Kruskal-Wallis test (along with tests of intergroup comparisons) was considered the primary method for assessing the relationships occurring between the variables considered.
</sec>
<sec><title style='display:none'>Results: </title>
The research showed that the intensity of using accrual-based earnings management and real earnings management tools is statistically dependent on both the value of generated net revenues from the sale of products, goods and materials and the value of total assets of a given company. However, a greater diversification of the values of variables describing the degree of use of earnings management instruments was recorded in individual sub-populations separated on the basis of the value of realised sales.
</sec>
<sec><title style='display:none'>Conclusions: </title>
The research appears to be relevant from the perspective of a further search for the determinants of financial performance manipulation in the Polish capital market.
</sec>
</abstract>

The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools

<abstract><title style='display:none'>Abstract</title>
<sec><title style='display:none'>Subject and purpose of work</title>
The study was conducted in the municipalities of the Kraków Metropolitan Area. It aims to identify models for supporting local entrepreneurship and assess their effectiveness. The effectiveness of the models was evaluated by measuring the diversity and changes in the number of enterprises in the area. We also presented entrepreneurs’ opinions on their satisfaction with specific policies.
</sec>
<sec><title style='display:none'>Materials and methods: </title>
Secondary ( literature and statistical data) and primary data sources were used in the paper. The primary source was a survey among entrepreneurs. The survey research to assess the performance of entrepreneurship policy involved 21 municipalities. We apply a mixed-method approach here (comparative indicator analysis, cluster analysis and Kruskal-Wallis tests).
</sec>
<sec><title style='display:none'>Results: </title>
The research demonstrated that the policy involving entrepreneurship support through tax instruments (reduced local tax rates) does not contribute significantly to providing entrepreneurship-fostering conditions. The study revealed that the level of entrepreneurship may be affected more by the expenditure policy, such as the municipality’s efforts to establish special economic zones, organise training, establish business information points, etc.
</sec>
<sec><title style='display:none'>Conclusions: </title>
Local governments (LG) that are attractive to investors (such as easily available infrastructure and proximity to markets) should adopt high property-tax rates. The tax is undervalued in peri-urban municipalities (compared to property value) and does not burden the business. Second, LG should focus on hard projects. They should intensify spatial planning and land management to ensure space for business to grow. It will entail conflicts and balancing the needs of diverse social groups, but it must be done to stimulate local socioeconomic development.
</sec>
</abstract>

The Role of the Local Government in Fostering Entrepreneurship – Evidence from Municipalities in the Kraków Metropolitan Area

<abstract><title style='display:none'>Abstract</title>
<sec><title style='display:none'>Subject and purpose of work: </title>
This study analyzes the determinants of intra-ECCAS trade, with special attention paid to the role of institutional quality from 1996 to 2021.
</sec>
<sec><title style='display:none'>Materials and methods: </title>
The study conducts descriptive analysis and utilizes a Negative Binomial Pseudo Maximum Likelihood to analyze the determinants of intra-ECCAS trade.
</sec>
<sec><title style='display:none'>Results: </title>
The results suggest that gross domestic product (GDP), population, time taken for export shipment in the exporting countries and the bilateral real exchange rate of the importing partner country enhance intra-ECCAS trade flow. On the other hand, distance, two trading partners being landlocked, time for importing countries and bilateral real exchange rate of the exporting partner discourage this. Furthermore, the findings reveal that institutions are vital to intra-ECCAS trade.
</sec>
<sec><title style='display:none'>Conclusions: </title>
T he key d rivers of intra-ECCAS t rade a re GDP, population, t ime t aken for export shipment in the exporting countries, bilateral real exchange rate of the importing partner country, and institutions’ quality measures.
</sec>
</abstract>

Determinants of Trade Flow in the Economic Community of Central African States (ECCAS): Does Governance Matter?

<abstract>
<title style='display:none'>Summary</title>
<bold>Subject and purpose of work:</bold> The article presents the results of a study which aimed to elicit the opinions of the residents of Polish cities belonging to the Cittaslow Network.
<bold>Materials and methods:</bold> The surveys were conducted among 100 residents from 10 Polish Cittaslow cities.
<bold>Results:</bold> Most of the respondents did not identify the city’s accession to the Cittaslow with the improvement of the quality of their lives. The residents’ opinions concerning the changes that occurred after joining the Network depended on their gender, age and education.
<bold>Conclusions:</bold> The survey results have revealed that the membership of the Cittaslow is strictly promotional. Its main objective is to raise funds from projects that promote the idea of Cittaslow as well as to get a promotion by participating in various international events. The opinions of the inhabitants of Cittaslow cities indicate the lack of significant effects established in relevant documents and strategies.
</abstract>

Benefits of Belonging to the Cittaslow Network in the Opinion of Residents of Member Cities

<abstract>
<title style='display:none'>Summary</title>
<bold>Subject and purpose of work:</bold> The goal of the article is to characterize the “slow city” model, its assumptions, conditions and effects of its implementation in Polish conditions. It also aims to present intelligent solutions in using own resources of small cities.
<bold>Materials and methods:</bold> The article was based on the study and synthesis of Polish and foreign literature and a review of strategic documents of Polish cities belonging to Cittaslow.
<bold>Results:</bold> The article fills the existing gap in the area of contemporary strategies for the development of small towns. It describes the “slow city” model, on the basis of which small cities belonging to the Cittaslow city network are developing. Intelligent solutions in the use of endogenous own resources of small cities are also presented.
<bold>Conclusions:</bold> The analysis carried out made it possible to state that the “slow city” model is useful in the development of small towns. It guarantees optimal and intelligent use of endogenous resources of a small town. However, the review of the strategic documents of the cities of “slow city” shows that these cities affect, like most small cities, negative socio-economic phenomena.
</abstract>

”Slow City” as a Local Development Model

<abstract><title style='display:none'>Summary</title><bold>Subject and purpose of work:</bold> The subject of this analysis and evaluation is the use of renewable energy sources in Poland, particularly in the Lubelskie Voivodeship, as a peripheral region. The purpose of this paper is to identify the role and evaluate the scale and effects of using renewable energy sources (RES), as well as the availability and absorption of financial resources for RES promotion.<bold>Materials and methods:</bold> The data were obtained from the Office of the Ruda-Huta Commune, the Regional Operational Programme Department of the Marshal Office of the Lubelskie Voivodeship in Lublin and the Department of European Funds of the Ministry of Energy, as well as Statistics Poland (GUS) and the literature on the subject.<bold>Results:</bold> In Poland the proportion of energy from renewable sources to the total primary energy generated increased in 2012-2018 from 11.73% to 14.46%. A new phenomenon, which has been highly significant for the development of this sector, is the use of innovative, small-scale technologies of energy generation from renewable sources, which created the foundations for the growth of a citizens’ energy sector, based on the initiative of the citizens and their communities. The use of RES contributes to reduced expenditures on the purchase of energy carriers and constitutes an effective method of implementing plans for developing a low-carbon economy and reducing low-stack emissions.<bold>Conclusions:</bold> The continuing disparities between the regions point to the need for active structural intervention to maintain economic, social and territorial cohesion, particularly in areas which are considered peripheral and have a very low GDP per capita. One of the preferred directions should be to support the use of RES.</abstract>

Renewable Energy Sources as a Development Opportunity for Peripheral Areas

<abstract><title style='display:none'>Summary</title><bold>Subject and purpose of work:</bold> The study systematizes concepts and terms related to country branding such as nation branding, state branding, place branding, destination branding, location branding, territory branding, and region branding as well as exploring the similarities and differences among these expressions.<bold>Materials and methods:</bold> First of all, the study reviews relevant literature. In this context it also analyzes the most relevant country case study articles with titles that may include country branding or related terms in many forms.<bold>Results:</bold> At the end of the study, a summary table systematizing the terminology of the topic is included, which is a novel approach to the subject. The practical significance of the study becomes clear if organizations involved in the development of country brands consider the abovementioned theoretical framework while developing their own strategies.<bold>Conclusions:</bold> As a result of the systematization, country branding will be more consciously used in the subchapters of strategic materials discussing how to increase country competitiveness.</abstract>

Country Branding: What Branding? Relevant Terminologies and their Possible Interpretations in the Case of Countries

Instructions for Authors

Editorial Policy

Ethics Statement

Economic and Regional Studies / Studia Ekonomiczne i Regionalne

Print ISSN: 2083-3725, Online ISSN: 2451-182X Dear Authors and Readers,  Welcome to the website of the international, open access, bilingual scientific journal...

MNiSW

Google Scholar h5-index

Google Scholar h5-median

Print ISSN: 2083-3725, Online ISSN: 2451-182X Dear Authors and Readers,  Welcome to the website of the international, open...