Company Representatives Research Articles

Readiness to Use the Digital Euro (CBDC) by Consumers Based on the Example of France and Germany

Theoretical background: Attempts to offer the users of state money its new digital form with characteristics partially similar to cash and cryptocurrencies led to the creation of the Central Bank Digital Currency (CBDC) concept. In October 2020, the European Central Bank (ECB) published a report on the conditions for building the concept of the digital euro. On January 12, 2021, the ECB completed collecting the opinions of potential users (understood as natural persons) and representatives of companies, institutions, and experts on their expectations for the future digital euro. However, the survey only asked a few questions about the preferred features of the digital euro. The questionnaire form was only available on the website of the ECB, which made the respondents a specific group as only those who were interested in visiting the website replied. Representatives of companies, institutions, and experts also provided answers from the user’s point of view. The questions did not take into account the characteristics of the respondents ensuring the representativeness of the research sample. Purpose of the article: The article aims to define the relationship between the characteristics of consumers (individual users of money as a product of the central bank) from France and Germany and their acceptance of using the digital euro. Research methods: The analysis used data from a survey conducted using the CAWI method. The study was conducted in August 2021 on a group of adult internet users representative in terms of gender, age, and place of residence, including 638 German and 646 French respondents (full responses). Main findings: The results show that in both countries the consumers most willing to accept the digital euro are men rather than women, consumers already taking advantage of the opportunities offered by mobile banking, and consumers who believe that the money entrusted to banks is not safe. However, the differences observed in the example of only these two countries support the conclusion of other researchers about the need to conduct this type of research either in the entire eurozone or in selected eurozone countries with specific payment habits.

Comments of the GRUR Committee for Design Law on the Request for a Preliminary Ruling in Case C-211/24 – LEGO A/S v. Pozitív Energiaforrás Kft

Abstract The German Association for Intellectual Property Law (hereinafter the ‘GRUR Association’), established in 1891, is a recognized non-profit scientific association of members of all professional groups and organizations active in the field of intellectual property law; these are, in particular, academics, judges, civil servants, lawyers, patent attorneys and representatives of associations and companies. The GRUR Committee for Design Law (hereinafter the ‘GRUR Committee’) has been established to determine the positions of the GRUR Association and is made up of design law experts from academia, the judiciary, the legal profession and industry. No member of the GRUR Association or the GRUR Committee who participated in or was involved in the proceedings prior to the request for a preliminary ruling participated in the present comments. The same is true for any member who is a party or participant in the proceedings. Participation in comments is reserved exclusively to members of the GRUR Association.

Management of the Territory Restoration Process Following a Disaster: The Case of the South Moravian Region in the Czech Republic

The article presents a methodology for the management of repairs to property damaged by a disaster. The article describes the procedure for the development of an organizational layout, along with planning and managing activities leading to the restoration of damaged property. Last but not least, the article deals with financial planning. The methodology presented was applied to a case study that was conducted in the village of Hrušky, South Moravian region, the Czech Republic, which was hit by a tornado in 2021. More than three years have passed since this tragedy, and repairs to the village’s property are still planned to continue until the middle of 2025. Qualitative approaches to data collection and evaluation were used for data collection, especially in-depth interviews related to the given issue. The mayor of the village, the village management, and representatives of construction companies were involved in the in-depth interviews. Another important source of data was the project documentation and the municipality’s accounting records. The main outputs include a list of construction works, which served as a basis for the financial damages; the municipality’s participation in state subsidy programs for the financing of the restoration; and, last but not least, a list of works that was used to create the project documentation for the reconstruction of individual buildings. Other outputs of the work include a structural plan, which has been developed for the purposes of planning and managing activities leading to the restoration of the damaged area, and a financial plan, which contains information on expenses and funding sources. The key contribution of the paper is a methodical procedure for the identification, the design, and the execution of crucial activities connected with the restoration of the territory after a disaster. The methodological procedure is designed considering the experience associated with a specific disaster, namely, a tornado in the southeastern part of the Czech Republic, which served as the basis for this case study.

Strategic digital product management: Nine approaches

Context:The role of product management (PM) is key for building, implementing and managing software-intensive systems. Whereas engineering is concerned with how to build systems, PM is concerned with ‘what’ to build and ‘why’ we should build the product. The role of PM is recognized as critical for the success of any product. However, few studies explore how the role of PM is changing due to recent trends that come with digitalization and digital transformation. Objectives:Although there is prominent research on PM, few studies explore how this role is changing due to the digital transformation of the software-intensive industry. In this paper, we study how trends such as DevOps and short feedback loops, data and artificial intelligence (AI), as well as the emergence of digital ecosystems, are changing current product management practices. Methods:This study employs a qualitative approach using multi-case study research as the method. For our research, we selected five case companies in the software-intensive systems domain. Through workshop sessions, frequent meetings and interviews, we explore how DevOps and short feedback loops, data and artificial intelligence (AI), and digital ecosystems challenge current PM practices. Results:Our study yielded an in-depth understanding of how digital transformation of the software-intensive systems industry is changing current PM practices. We present empirical results from workshops and from interviews in which case company representatives share their insights on how software, data and AI impact current PM practices. Based on these results, we present a framework organized along two dimensions, i.e. a certainty dimension and an approach dimension. The framework helps structure the approaches product managers can employ to select and prioritize development of new functionality. Contributions:The contribution of this paper is a framework for ‘Strategic Digital Product Management’ (SDPM). The framework outlines nine approaches that product managers can employ to maximize the return on investment (RoI) of R&D using new digital technologies.

THE SIGNIFICANCE OF CHANGES IN FUEL PRICES IN THE CONTEXT OF THE OPERATIONS OF TRANSPORT ENTERPRISES IN POLAND AND EUROPE

This paper presents the development of the transport industry and indicates its leading role in the economic development of the country and the world. The paper analyzes the structure of the transport market in Poland and Europe, indicating its dynamic development despite the existing challenges related to fuel prices. The main objective is to assess fuel price fluctuations in the context of the activities of transport companies, in particular those performing land transport within the European Union. The assessment is conducted from the perspective of the operational activities of transport companies. This research aimed to identify the impact of fuel prices on companies operating costs, analyze the economic factors influencing fuel prices, and assess the general situation in the transport market. In addition, the research also examined the opinions of entrepreneurs on how they cope with the current fuel crisis. Achieving the research goal required the preparation and administration of surveys among representatives of transport companies. The study involved 71 companies registered in Poland. The paper contains selected statistical data along with their interpretation, providing an introduction to further research in the field of identification and assessment of the degree of impact of fuel price fluctuations on the operational activities of transport companies. The research methodology focused on statistical analysis using the Pearson correlation coefficient and one-way ANOVA. This paper fills a gap in the literature on the impact of fuel price fluctuations on the activities of sports enterprises. The innovative element of the paper is the inclusion of entrepreneurs opinions on the fuel crisis and their assessment of the degree of impact of changes on the operating costs and strategic management of transport enterprises. Considering these opinions provides the unique value of the conducted scientific considerations.

Decent deepfakes? Professional deepfake developers’ ethical considerations and their governance potential

AbstractPolicymakers and societies are grappling with the question of how to respond to deepfakes, i.e., synthetic audio-visual media which is proliferating in all areas of digital life– from politics to pornography. However, debates and research on deepfakes’ impact and governance largely neglect the technology’s sources, namely the developers of the underlying artificial intelligence (AI), and those who provide code or deepfake creation services to others, making the technology widely accessible. These actors include open-source developers, professionals working in large technology companies and specialized start-ups, and for deepfake apps. They can profoundly impact which underlying AI technologies are developed, whether and how they are made public, and what kind of deepfakes can be created. Therefore, this paper explores which values guide professional deepfake development, how economic and academic pressures and incentives influence developers’ (perception of) agency and ethical views, and how these views do and could impact deepfake design, creation, and dissemination. Thereby, the paper focuses on values derived from debates on AI ethics and on deepfakes’ impact. It is based on ten qualitative in-depth expert interviews with academic and commercial deepfake developers and ethics representatives of synthetic media companies. The paper contributes to a more nuanced understanding of AI ethics in relation to audio-visual generative AI. Besides, it empirically informs and enriches the deepfake governance debate by incorporating developers’ voices and highlighting governance measures which directly address deepfake developers and providers and emphasize the potential of ethics to curb the dangers of deepfakes.

Communicating a comeback: a startup founder’s response to anonymous employee feedback

Research methodology This case study is based on primary data collected through interviews with the company’s founder and CEO. It also includes secondary data collected through the Glassdoor job search and career community site. The names of the company and the employees have been disguised. However, the figures included accurately represent the primary data and the quotes are directly from the company representative. Case overview/synopsis When it was founded in 2009, employees were excited about the prospect of working at Wombat alongside its founder and CEO Dan Wallace. They had looked forward to making a difference in the lives of college students with the company’s higher ed-focused digital communication platform. But by 2022, Wallace could not ignore the significant change in these employees’ attitudes. Anonymous feedback pointed to employees’ commitment to Wombat having wavered, and employees’ reception of post-COVID organizational changes had become concerningly critical. Though he knew enough to be concerned, Wallace felt unsure of how to move forward based on the anonymous feedback alone. He was left wondering: how should Wombat communicate with employees to boost their attitudes and strengthen their commitment while making the hard decisions that best serve the company? Complexity academic level This case study is appropriate for upper-level undergraduate and graduate students in organizational communication courses. It can constitute the employee communication module in a class that surveys strategic managerial communication, or it could be used as one of many examples in a course specifically focused on the internal communication component of the discipline. Students will need an understanding of communication theory, specifically interpretive organizational communication theory, to grasp the complexities of the case. While the focus company is in the educational technology industry, the themes presented are faced by companies of all sizes in all sectors.

Impact of leasing transactions on business development in Kyrgyzstan

The purpose of this study was to determine how leasing transactions contribute to business modernisation in Kyrgyzstan. The study used survey methods and semi-structured interviews with company representatives, followed by statistical analysis of the collected data to determine changes in productivity, operating costs, and investment payback period. In particular, the results showed that 90% of the surveyed agricultural enterprises reported a 25-30% increase in productivity after using leasing to purchase machinery, which was confirmed by analysing data on the reduction of repair and maintenance costs for old equipment. In transport logistics, 85% of the companies indicated a reduction in operating costs and improvement of logistics processes due to fleet renewal through leasing programmes, which also contributed to an increase in the customer base by 15-20%. In the construction sector, the use of leasing allowed 82% of companies to reduce project completion time by 20-25%, which was due to the acquisition of new construction equipment through leasing, which can accelerate the performance of work and improve the quality of projects. In the manufacturing sector, 70% of companies reported a positive impact of leasing on their production capacity, but a longer payback period was identified, which requires the development of specialised leasing programmes with more flexible terms for industrial enterprises. The results of the study confirmed the important role of leasing as a financial instrument for the modernisation of enterprises in Kyrgyzstan, but also reveal the need to improve the access of small enterprises to leasing programmes and adapt the conditions for sectors with a long investment cycle, such as manufacturing

Innovating Corporate Social Responsibility: The ‘Makin Mesra’ Initiative for Poverty Alleviation in West Aceh District

Innovation of Corporate Social Responsibility (CSR) of Makin Mesra reduces West Aceh District's poverty. CSR of Makin Mesra is a collaborative effort between the local government and private companies to address the region's poverty challenges. The research method used a qualitative approach with case studies to understand the impact and challenges of the program in depth. Data were collected through interviews with key parties, including government officials, company representatives, and community members. The research findings reveal that CSR Makin Mesra has resulted in significant improvements in the welfare of the target community, including a decrease in poverty and unemployment rates. The program has facilitated increased economic activity and essential support for marginalized groups. However, challenges such as limited human resources, delays in fund distribution, and differences in beneficiary data hinder the program's implementation, efficiency, and impact in reducing poverty. This study concludes that CSR Makin Mesra is an essential innovation in utilizing corporate social responsibility for poverty alleviation. This innovation shows positive results in improving community welfare and economic stability. Despite the challenges, the program highlights the potential of collaborative CSR efforts in addressing complex social issues effectively. The author's recommendations to improve the effectiveness of CSR Makin Mesra include strengthening the capacity of the human resources involved through training and skills development of the implementation team and simplifying the fund distribution process through reforming the fund submission and distribution procedures.

Examining the Mediating Effect of the Rural Economic Dynamization between the Socio-Environmental Heritage and Sustainability of Protected Areas

This study examines the mediating effect of rural economic dynamization between socio-environmental heritage and the sustainability of protected areas in the buffer zone of the Serranía de las Quinchas Regional Natural Park, located in the municipality of Otanche, Boyacá Department, Colombia. The study population includes families that are part of the productive units in this area. The methodological approach of this study is based on partial least squares structural equation modeling. The working unit was established in the regional protected areas of Colombia, specifically in the Serranía de las Quinchas Regional Natural Park. A sample of 172 participants was selected using a non-probabilistic intentional sampling method, covering academics, company representatives, social leaders, local authorities, and representatives of non-governmental organizations. The study variables were measured using a scale with satisfactory psychometric properties, which included 12 items for socio-environmental heritage, 17 items for rural economic dynamization, and 11 items for the sustainability of protected areas. These were structured into subcategories based on the ecosystem services approach (factors that demonstrate social and economic dynamics). Responses were collected using a five-point Likert scale. The sample was analyzed using SmartPLS 3.3.3 software, applying a reflective–reflective hierarchical component model to evaluate the first- and second-order relationships among the variables. The results demonstrate the importance of socio-environmental heritage for local communities as a strategic component that facilitates the rural economic dynamization of protected areas based on sustainability. This research contributes to understanding the relationship between socio-environmental heritage and the sustainability of protected areas, mediated by rural economic dynamization, highlighting the relevance of in situ conservation strategies and prospective planning of these territories to implement sustainability dynamics. It is concluded that rural economic dynamization acts as a significant mediator in the relationship between socio-environmental heritage and the sustainability of protected areas, emphasizing the need to integrate these dynamics into the management of natural resources and the promotion of sustainable development in rural communities.

Features and evaluations of organizational support provided by occupational health nurses in private practice for the implementation of sustainable health and productivity management in medium-sized enterprises

This study aimed to clarify the features and evaluations of the organizational support provided by occupational health nurses (OHNs) in private practice to promote sustainable health and productivity management (HPM) in medium-sized enterprises. Corporate managers and employees of four enterprises with fewer than 300 employees received support from an experienced OHN in private practice through five support sessions per company, primarily targeting company managers. The OHNs documented their support steps and evaluations. After completing the support process, we conducted semi-structured interviews with company managers and OHNs to evaluate the support provided by the OHNs. The support processes were organized for each company according to an analytical framework based on the consolidated framework for implementation research; the support features of OHNs were extracted. The evaluations of the support provided by OHNs from the perspective of company personnel were categorized using content analysis. Six features of support by OHNs for the promotion of HPM were extracted, including clarifying corporate needs while focusing on relationships of trust with company representatives, providing appropriate health information, and introducing external resources to facilitate independent and continuous efforts in the company to promote sustainable HPM. The managers' evaluations of the support provided by the OHNs included the following six categories: 1) identified and recognized current internal health issues; 2) received specific assistance tailored to the company; 3) gained an opportunity to work on health promotion measures; 4) considered the development and continuation of future health promotion measures; 5) learned about the existence of OHNs as easy to consult with; and 6) identified aspects of support from OHNs that were different from what they expected. This study clarified the features and evaluations of the support provided by OHNs in private practice in medium-sized enterprises for the promotion of HPM. Our findings suggest that the involvement of OHNs in private practice may increase the number of medium-sized enterprises that can autonomously commit themselves to HPM in a sustainable manner.

Representatives of the Chemical Community in Bohemia, Czechoslovakia and Slovakia

The article provides a summary of a series of publications mapping representatives of chemical companies, editors-in-chief of chemical journals and officials of Czech Chemical Society (ČSCH) and Slovak Chemical Society (SCHS).

Aqua drugs and chemicals used in commercial aquaculture in Mymensingh, Bangladesh

Mymensingh is a division in north-central Bangladesh renowned for its lush landscapes and agricultural productivity, with a strong focus on aquaculture as a key part of its economy. The study was performed to investigate the aqua drugs companies and their products used in commercial aquaculture farms in Mymensingh division. Questionnaire based data were collected from representatives of various aqua drug companies, district and upazila fisheries offices, chemical vendors, farmers, and hatchery owners of the Mymensingh division. The present study found aquaculture practices in Mymensingh rely heavily on various antibiotics, probiotics, disinfectants, and feed additives to prevent the spread of diseases, maintain water quality, and increase growth of culture fishes. Drugs from various companies are widely utilized across the Mymensingh division. Fishtech BD contributing the highest percentage (12%), followed by Eon Pharmaceutical Ltd. (11%) and ACI Animal Health (10%), while AVON Animal Health made the lowest contribution (2%). Among the various drugs from different companies, Renamycin (antibiotic), Timsen and Emsen (disinfectants), Pond Care (probiotics), Zeolite Gold, Gasonex, and Mega Zeo Plus (zeolite) are commonly preferred by the farmers. The study also found that many farmers lack knowledge about chemical ingredients, proper dosages, and appropriate application methods. Therefore, adequate training and implementation of government rules and regulations are necessary to ensure responsible use.

Luxury Car Leasing

This study aims to provide insights and knowledge to new entrepreneurs on developing their businesses by utilizing luxury car leasing services, focusing on the benefits of leasing versus buying, personalizing the lease experience, and supporting business activities through upgraded personal branding. The objectives are to analyze the advantages of luxury car leasing over purchasing, explore the personalized leasing experience for customers, and examine the role of luxury car leasing in enhancing business operations and personal branding. This research employs a qualitative approach, utilizing case studies and interviews with both leasing companies and lessees. Data was collected through structured interviews with key stakeholders in the luxury car leasing industry, including leasing company representatives and customers who have leased luxury cars. Additionally, market analysis and literature reviews were conducted to support the findings. The findings indicate that luxury car leasing offers significant advantages over purchasing, including financial flexibility, access to the latest car models, and lower maintenance costs. Personalized leasing experiences were highly valued by customers, contributing to higher satisfaction and loyalty. Furthermore, leasing luxury cars positively impact personal branding and business operations by providing entrepreneurs with a sophisticated image and reliable transportation for business activities.

Green Horizons Ahead: Navigating Carbon Neutrality in European Transportation by Sky and Sea

Abstract Research purpose. As carbon neutrality gains momentum, industries worldwide are navigating the challenges and opportunities posed by sustainability goals. This article delves into the strategies undertaken by airlines and maritime companies to achieve carbon neutrality by 2050 in the European Union (EU). The aim of the research is to explore how the aviation and maritime industries in Europe can effectively transition towards carbon neutrality by 2050, considering their similar technological challenges and opportunities. The objective of this research was to identify and compare currently utilized sustainability initiatives in aviation and maritime companies. The focus is on new insight from airline and maritime companies concentrating on their sustainability practices. Common hurdles, innovative solutions, and shared opportunities in the pursuit of environmental sustainability are explored. Design / Methodology / Approach. The selected research method was qualitative research, which was conducted with in-depth and semi-structured interviews and content analysis. Interviews were conducted with airline company and association representatives and maritime company, research, and education experts. The content analysis was based on sustainability reports and sustainability sections of annual reports. Key findings were synthesized into a theoretical framework and this research explores practical initiatives for a sustainable transformation process. Findings. The call to reduce carbon emissions has been initiated by the EU affecting the transportation sector, particularly aviation and maritime industries where the path to achieving carbon neutrality is constrained by significant technical limitations. Despite these challenges, both sectors share a unified objective according to EU climate targets. Both the aviation and maritime industries face challenges on the path to carbon neutrality. Airlines struggle with the limitations of current aviation technology, hindering the feasibility of large-scale technological advancements. Similarly, maritime companies confront regulatory complexities and infrastructure limitations in the adoption of alternative fuels and emission-reduction technologies since the commonly used tactics of reducing fuel consumption by optimizing speed, routes and scheduling are no longer adequate ways and the energy needs of the shipping industry cannot be met only with battery technology. Originality / Value / Practical implications. These challenges offer opportunities for innovation and collaboration. Investments in research and development are driving advancements in electric and hydrogen aircraft, while the maritime industry is also trying to find hydrogen-based solutions for greener development, but the technologies are not widely available. This leads towards combining bio-oils and technological innovations related to the fleet. Case study 1 sheds light on airline sustainability in Europe, revealing strategies and initiatives that European airlines are currently utilizing in their sustainable transformation journey. Case study 2 explores different means of achieving carbon neutrality in the maritime industry, in particular the potential of common reed (Phragmites australis) as a carbon offset tool for reaching net zero. Both industries are making significant strides towards carbon neutrality through a combination of technological innovation, operational efficiencies, and strategic partnerships. Towards green horizons as transport industries converge on the path to carbon neutrality.

#1561 A tool for the “screening” of the dialysis facilities environmental impact

Abstract Background and Aims The great number of resources needed for hemodialysis treatment can be a limiting factor in the perspective of access to care, especially in developing Countries, and may have a negative impact on the environment. The aim of the study was to develop a questionnaire that is easy and informative of the ecologic impact (energy costs and waste production) of a single dialysis center. The questionnaire's goal is to highlight potentially modifiable factors that are responsible of the ecologic footprint of dialysis. Method A team of 8 people, 3 nephrologists, 3 representatives of dialytic equipment companies and 2 of water treatment systems, developed the questionnaire. The items have been decided after two meetings in person. The completed questionnaire included 49 items divided into three sections, exploring the organization techniques of the dialysis center, its consumption and its water treatment system's characteristics. The questionnaire was then submitted to 11 dialysis centers and made available from 30 September 2022 to 1 February 2023, and included data collected in May 2022. An investigator assisted within filling in the form and collecting feedback on the comprehension of the questions and on any problems that may have surfaced during the compilation of the questionnaire. Results The questionnaires were completed by the center's managers who, unanimously, thought that the form was easily understandable and without significant problems during the compilation. The data collected evidenced that there is almost no real knowledge of the center's consumptions and that also many data about power and water consumption and of waste production are ignored and are therefore missing. No center is fueled by renewable energies. Data refers to a total of 10337 dialysis treatments, with an average 940 treatments per center. Electrical consumption and waste production are in line with the literature, with an average of 13 KwH and 1,9 kg consumption per treatment, respectively. The average water consumption in our sample (550 L per treatment) seems to be higher than expected. Standard dialysate flow was greater than or equal to 500 ml/min in both HD and HDF, except in two centers. Five centers had a water treatment system which is more than eight years old. Average values of each center are reported in the Table 1. Conclusion Our questionnaire appears to be an easily fillable option to carry out consumption “screenings” of each dialysis center. The form could also prove itself useful for a large-scale investigation, to collect an adequate amount of data and to conduct a thorough research to highlight critical issues that could affect the center's consumption. A wider spread of this questionnaire could improve the awareness of nephrologists about their dialysis structure's consumption, taking part in the cultural revolution which is needed to develop a “greener” nephrology.

‘Thinna’ as a quasi-public space: the case of leather homeworkers in Southern India

ABSTRACT Homeworkers form a significant part of the informal economy in the global South, are over-represented by women, and are defined by their place of work, that is, their ‘home’. As production and social reproduction intersect in the private sphere of the home, a woman’s mobility and access to public spaces is limited and gendered. Within this reality, in the narrow streets of the small town of Ambur in Southern India, women homeworkers stitching leather footwear access ‘public’ entities through their ‘thinna’: a porch/veranda-like structure at the entrance of the house. This article explores thinna as a quasi-public space, arguing that even while spatially attached to a private home, it allows women to place themselves and to participate in the realm of the public. Based on in-depth interviews with 62 homeworkers, I show that women homeworkers utilise the thinna to make themselves ‘visible’ – physically, socially, economically, and politically. They sit here not only for better lighting but also to chat with neighbouring homeworking women, thereby keeping themselves informed on what other women are stitching and their piece rates. They engage economically with the contractor(s), using it to showcase their stitching skills. Here, a local civil society organisation convenes meetings to organise them and here leather company representatives ‘visit’ homeworkers. For homeworkers, thus, thinna provides a public and social space where the professional and personal imbricate.

A Survey to Assess the Current Status of Structured Benefit-Risk Assessment in the Global Drug and Medical Device Industry.

This industry survey was conducted to gain insight into the ways structured Benefit-Risk assessment (sBRA) of medical products is approached across drug or medical device developing companies, including frameworks and methods that are currently used and areas where future work is being planned. A survey containing 28 questions covering five key areas of sBRA was set-up and shared with representatives from the participating companies. Each company was asked to complete a single survey response including inputs across the company's multidisciplinary key representatives involved in benefit-risk assessment. Of the 26 participating companies, 21 (81%) are conducting sBRA. Considering these 21 qualitative frameworks were used by almost every company (19, 90%), while only 12 (57%) have used a quantitative method. Many companies have sBRA training (17, 81%), document templates (16,76%), Standard Operating Procedures (SOPs)/checklists (13, 62%), and /or best practice manuals/examples (12,57%) available. Considering all 26 companies Software tools (15, 58%) and BR planning documents (11,42%) were identified as areas into which many companies intend to put effort. The industry survey confirmed a wide usage of sBRA by many companies involved in research and development. Nevertheless, sBRA is evolving and several future opportunities like the implementation of visualization tools were identified by the representatives of the pharmaceutical companies. Finally, challenges like the cross-functional comprehension of the added value of sBRA are still seen.

Occupational hazards and pregnancy in orthopaedics: female surgeons are at increased risk of infertility and pregnancy complications.

Female surgeons have increased rates of infertility and pregnancy complications compared to the general population. Reported infertility rates in surgeons are 32% compared to 10.9% in the general population. Reported pregnancy complication rates in surgeons range from 25% to 35%. In the orthopaedic operating theatre occupational hazards that have an effect on pregnancy outcomes include radiation, exposure to methyl methacrylate in bone cement, surgical smoke, sharps injuries, exposure to anaesthetic waste gases and the effects of the physical demands of surgery including prolonged work hours and night shift work. Outside the operating theatre exposure to nitrous oxide, formaldehyde, surgical scrub also have evidence of negative pregnancy outcomes. This review summarizes the available evidence as it relates to specific occupational hazards that face health workers in an orthopaedic operating theatre. This information, while targeted at orthopaedic health workers, is also relevant to anaesthetists, radiographers, nursing staff, medical device company representatives and female surgeons in other specialties.

ASSESSING THE IMPACT OF THE SARS-COV-2 PANDEMIC ON EARNINGS MANAGEMENT BEHAVIOUR IN POLAND

The purpose of this paper is to investigate the impact of the SARS-CoV-2 pandemic turbulence on the extent and intensity of earnings management practices according to the opinions of representatives of non-financial companies listed on the Warsaw Stock Exchange (WSE). Methodology. This study is based on the method of standardised computer-assisted questionnaire interviews (CATI). The research sample consisted of 37.1% of all companies indexed on the WSE Main Market that do not operate in the banking, insurance or capital market services sectors. The target respondents were managers, employees of financial and accounting services and other persons authorised by the company's managerial staff representatives. Results. The survey findings showed that the economic turbulence caused by the SARS-CoV-2 pandemic contributed to an increase in earnings management activities in public companies. Respondents who reported that the companies they represented deliberately manipulated earnings were much more confident about the negative impact of the pandemic crisis on the quality of reported data. An interesting finding of the research is that respondents who had experienced earnings management in their professional practice were more likely to believe that the pandemic had distorted the credibility of reported earnings. Finally, the study provided statistical evidence that respondents from larger companies were more likely than respondents from smaller companies to say that the economic crisis related to the SARS-CoV-2 pandemic contributed to an increase in earnings management activities. Practical implications. This investigation may draw the attention of market participants to the deterioration in the financial reporting of non-financial public companies during the SARS-CoV-2 pandemic. The intensification of profit manipulation may not only distort the current perception of the company's economic performance, but also deteriorate the future value of companies. In addition, the findings provide valuable information for statutory auditors, as they highlight potential audit risks that may arise with the onset of the SARS-CoV-2 pandemic. Value/originality. Unlike most studies on the subject, this research does not focus on the estimated values of discretionary accruals, but on the knowledge and experience of financial professionals who are familiar with the specifics of the Polish capital market. An original contribution to the literature is the inclusion in the study of potential factors that could influence the respondents' perception of the impact of the consequences of the SARS-CoV-2 turbulence on the pattern and intensity of the earnings management phenomenon.