Status In Poland Research Articles

UKRAINIANS IN POLAND AND UKRAINE: IS THE WAR CRISIS ABLE TO CHANGE PATTERNS OF FINANCIAL BEHAVIOUR

The russian war against Ukraine caused a large wave of displaced people both inside and outside the country. According to UNHCR as of 2023, more than 1.6 million Ukrainian citizens applied for protection status in Poland and 4.9 million people received internally displaced status in Ukraine. This paper aims to analyse the data from a 2023 survey of internally displaced Ukrainians and those who are considered refugees to identify how their financial patterns have changed and what measures can be applied for adjustment to a new environment. The results show that there are no significant changes in patterns of financial behaviour, however, both groups demonstrate coping strategies: more than 50% in both groups shorten their financial horizon plans. Their expenditures are focused mostly on essential needs. In both countries, Ukrainians invest less because of the decrease in their income. As well, the majority in both groups do not invest at all. Bank deposits remain the most popular investment for Ukrainians (in Ukraine is more than 25%, and in Poland is more than 15%). The real estate objects in Ukraine are less attractive because of security as before 2022. At the same time, Ukrainians are searching for alternative ways of investment. Ukrainians demonstrate a high level of using different digital technologies for different purposes, including personal finance. The fintech solutions are recommended to facilitate better decision-making in personal finance and change the patterns of financial behaviour. Fintech can increase the financial inclusion of IDPs in Ukraine and migrants in Poland and direct money flows for investment for further their pension payments.

Green lizards (Squamata, Lacertidae) from ?Pliocene deposits of Węże I in southern Poland, with comments on cranial features for selected lacertids

AbstractI here describe lacertids from the classic Węże I locality in southern Poland (?Pliocene deposits) based on six previously undescribed jaws: an incomplete left maxilla, two dentaries and three mandibles. These jaws collectively provide considerable data on the morphology of the maxilla, dentary, teeth, coronoid, splenial, angular, surangular and prearticular. All six jaws can be unequivocally allocated to Lacertidae and five of those are allocated to European green lizards of the Lacerta viridis group. Currently, La. viridis has regionally extinct or probably extinct status in Poland. The material from Węże I provides evidence that European green lizards had a large geographic distribution in Europe, including Poland during the ?Pliocene. One mandible fragment appears to be slightly different and is allocated to Lacertidae indet. That mandible might point to a higher taxonomic diversity of lacertids in this locality. However, that interpretation needs to be viewed with caution, because based on such limited material, individual and/or ontogenetic variation cannot be ruled out. To reveal the real taxonomic palaeodiversity of lacertids in Węże I, new and more complete cranial material is needed. In addition, this article provides insights into the comparative osteology of skulls and selected cranial elements in lacertids.

Functional Conflicts in Tourist Coastal Resort Cities with Special Spa Status in Poland. The Stakeholder Approach

This study aims to identify and analyse the potential conflicts of tourism, resort and residents’ functions based on coastal resort cities of the highest importance in Poland (Sopot, Ustka, Kołobrzeg, Świnoujście). Coastal health resorts are specific urban units where tourist and resort functions provided under high environmental restrictions dominate the primary urban function typically focused on social and resident matters. Coastal resort cities attract tourists heavily. Hence, such cities must deal with varied stakeholder expectations. This may lead to conflicts in sustainable urban development.
 The analysis considers the stakeholder perspective regarding the occurrence of various conflicts. Different research methods have been used, including case studies and stakeholder analysis based on the salience model and classifying stakeholders into homogenous groups with the attributes assigned.
 The diverse and often divergent needs of stakeholders in coastal cities require a specific approach to developing such urban units, including stakeholder relationship management. A method used for the resort stakeholder analysis is based on classical stakeholder classification proposed by Mitchel, Agle and Wood (1997).
 The nature of functions performed in resort cities naturally lead to internal and developmental conflicts. However, based on an assessment of attributes assigned their evaluation across key stakeholder groups, the study results show that these conflicts occurred dormant in studied cities.
 The research methods used, an approach taken, and results achieved can be successfully used by decision-makers responsible for urban development to identify and manage potential conflicts deriving from diversified expectations of urban stakeholders or conflicting urban functions.
 The article is of an international character and might be used to various aspects of city management, as it combines stakeholder management approach with urban development and potential function conflicts.

Application of Natural (Plant) Fibers Particularly Hemp Fiber as Reinforcement in Hybrid Polymer Composites - Part I. Origin of Hemp and Its Coming into Prominence, Cultivation Statistics, and Legal Regulations

ABSTRACT This paper presents a multi-aspect analysis of whether it is feasible and practical to process natural (plant) fibers into fabrics and mats as homogeneous or hybrid reinforcement in polymer composites for use in various industrial sectors. The current, stringent environmental rules of safe recycling and/or disposal of worn or damaged products at the end of their lifetime require new reinforcing materials to be used in polymer composites that need to meet the criteria of energy and material recycling. The paper comparatively analyzed chemical compositions of some selected (plant) natural fibers and compared their physical and chemical properties relative to commonly used synthetic (mineral and carbon) fibers. The world production of respective species of natural fibers has been presented. Industrial hemp was singled out as the possible quality reinforcement to be used in polymer composites in Poland and in Europe. The paper also provided a broader historical perspective of hemp’s importance for mankind over the past 28 thousand years. Hemp’s history and its impact on human development have been discussed. Finally, the paper compiled knowledge on industrial hemp use, agriculture, and processing as well as its current legal status in Poland and abroad.

Mapowanie i ocena usług ekosystemów miejskich w skali ogólnopolskiej = Mapping and assessment of urban ecosystem services on a nationwide scale

The concept of ecosystem services can contribute to improving the quality of life in cities, but it has to be operationalized before being implemented in spatial planning. The study aim is to present methodological solutions to assess and map urban ecosystem services on a nationwide scale, including methods for constructing and characterizing indicators. The selected examples cover all three CICES sections: provisioning, regulating and cultural, as well as the three most frequently assessed aspects of services: potential, use and unmet demand. Sample indicators were calculated for all 20 functional urban areas with the metropolitan status in Poland: as a whole and broken down into city core and commuting zone. The results show, among others, that the metropolitan area of Lublin has the highest potential for food production. In turn, the use of trees for air purification is the lowest in Rzeszów. Furthermore, the unmet demand for nature-based recreation is seven times higher in Częstochowa than in Olsztyn. Significant differences in the values of indicators show that nationwide mapping and assessing urban ecosystem services can be of great value when comparing urban centers and the quality of life of their inhabitants, as well as when drawing up urban development strategies.

Professionalization of the accounting profession: opportunities and threats related to certification. Evidence from Poland

Purpose: The purpose of the article was to assess the attitude of accountants to the process of professionalization based on voluntary certification. As part of implementing the auxiliary objective, a list of arguments for and against voluntary certification of the accounting profession in Poland was developed. Design/methodology/approach: The research project aimed at determining the current professionalization stage of Polish accountants. A survey method was used in empirical research, and followed by an in-depth secondary analysis of an open question regarding the justification of solutions that, according to the respondents, should be adopted in the future in practicing the accounting profession in Poland. The analyzed question was an extension of a closed question. Findings: The obtained results indicate a problem of a large diversity in the opinions expressed by the accountants and their willingness to accept various solutions, including voluntary certification. The arguments for and against professionalization of the profession, understood as voluntary certification, were grouped. The obtained results expand the knowledge about the expectations and fears of accountants in the field of solutions for practicing the accounting profession in Poland, revealing various interests and experiences of the accounting community in Polish business practice. Research limitations/implications: A limitation is no possibility to compare the conducted studies with others due to lack of this type of research in the environment and a limited number of survey questions constituting the basis for diagnosing the diversity of the accounting environment in Poland. Practical implications: The research is a continuation of studies diagnosing the current status in Poland and the possibility of applying new solutions regarding the practice of the accounting profession in the future. Social implications: The research results have impact on the development of the accounting profession and the market of accounting services in Poland as well as the role of accountants in sustainable economic and social development. Originality/value: The research broadens the knowledge about the determinants underlying professionalization of the accounting profession. The article is a voice in the discussion on the need to prepare new solutions for the accounting profession in Poland. Keywords: accountants, professionalization, accounting, deregulation in accounting profession, certification in accounting. Category of the paper: research paper.

Cities with poviat status in Poland and their financial condition

The study, devoted to the assessment of the financial condition of cities with poviat status (CWPS) in Poland, aims (i) to position cities with poviat status in the structure of local government and (ii) to examine and assess the average financial condition of city with poviat status in Poland in the spatial aspect, using standard measures (measures referring to the budget result, income potential and the amount of expenses) and those of the authors’ (reflecting the possibility of satisfying the needs of the local government community). The study uses the methods of descriptive statistics. Detailed analyses were carried out on the basis of the authors’ own calculations, using an MS Excel spreadsheet, and the calculated measures were presented for two deliberately selected years (2010 and 2019). The analyses present different pictures of the financial conditions: while the values produced by standard measures in 2019 compared to 2010 clearly indicate an improvement in the financial condition of analysed cities in Poland, the values derived from the authors’ measures do not confirm this. Changes in the values of both groups of indicators are spatially diverse. Both groups, however, indicate that there are voivodeships whose financial condition improved more in 2019 compared to 2010 (classical indicators) or deteriorated to a lesser extent (authors’ indicators) than other voivodeships. This applies to the provinces of Western and Central Poland. CWPS in these regions, due to their location and impact in the region, as well as their attractiveness as places of employment doing business: 1) have been better prepared to start new investments and incur further commitments; 2) attract high school and university graduates and investors; 3) have a large stock of real estate, including extensive infrastructure; and 4) are less dependent on transfers from the state budget.

Court expert status in Poland. Flagging up the selected problems

The intent of this written presentation is to analyse the multi-faceted issue of the position and functioning of court experts in the Polish legal system. Particular attention should be paid in this respect to the appointment and verification of the competencies of candidates for experts, as well as to the instruments of control over their work. These selected aspects are extremely important, not only from the point of view of public interest, but in particular from the perspective of the party’s right to a fair trial, and to have the case heard within a reasonable time. The problems identified and briefly discussed have a structural and systemic nature, and result in arrangements which confirm the necessity for legislative changes proposed for many years, relating to court experts as well as to the practice of judicial authorities. The discussion of these issues has an informative purpose, especially for readers unfamiliar with the Polish legal system.

Analysis of Medical Management in Geriatric Patients in the Hospital Emergency Department by Example of Selected Cities with County Status in Poland: A Retrospective Cohort Study.

The aim of this study was to analyse medical management in geriatric patients in the Hospital Emergency Departments in the Biała Podlaska County and Chełm County (Poland) between 2016 and 2018 in a group of patients ≥65 years of age. We analysed medical records of 829 patients transported to Hospital Emergency Departments by Medical Emergency Teams. The research was conducted in the period from June 2019 to March 2020. We analysed emergency medical procedure forms and medical records of patients transported to the hospitals. Cardiovascular diseases were diagnosed in 40% of patients. Mortality cases accounted for 3.1% of the 1200 interventions analysed. Ambulance dispatch resulted in the patient being transported to the Hospital Emergency Departments in more than 2/3 of cases. The concordance between the diagnoses made by the Medical Emergency Teams and those made at the Hospital Emergency Departments was confirmed for 78% patients admitted to the department (n = 647), whereas the concordance of classification at the group level was estimated at 71.7% (n = 594). Further in-patient treatment was initiated in some of the patients admitted to the department (n = 385). The mean time of hospital stay was 10.1 days. In conclusion, differences between the initial diagnosis made by the heads of the Medical Emergency Teams and the diagnosis made by the doctor on duty in the Hospital Emergency Departments depended on the chapter of diseases in the ICD-10 classification, but they were acceptable. The majority of the patients were transported to Hospital Emergency Departments. The most common groups of diseases that require Hospital Emergency Departments admission include cardiovascular diseases, injuries due to external causes, and respiratory diseases. A moderate percentage of patients were qualified for further specialist treatment in hospital departments.

The Evolution of Cybersecurity Regulation in the European Union Law and Its Implementation in Poland

The 2013 European Union Cybersecurity Strategy, the 2016 Directive, and the 2019 Regulation mark the next steps in strengthening the protection of cybersecurity by European Union bodies, linked to changes in member states’ laws. The rapid increase in threats, referred to as the “cyberpandemic”, requires prompt adaptation of legal instruments to new needs, but at the same time complicates ensuring consistency of multi-level regulation. The analysis of changes in the legal status in Poland shows that this concerns terminology, subject matter scope and the structure of cyber security systems. In order to reduce difficulties, it is worth considering introducing immediate amendments to those provisions in force which were negatively assessed during works on drafting new acts. Such a conclusion is prompted by the evolution of the definition of cybersecurity, which, according to the 2019 Regulation as well as the draft amendments to the Polish Act on National Cyber Security System and the draft of the new Directive, is to be understood as activities necessary to protect networks and information systems, users of such systems and other persons against cyber threats such as any potential circumstance, event or action that may cause damage, disruption or otherwise adversely affect networks and information systems. Another example is the maintenance of the distinction between key service operators and digital service providers in the 2019 EU Regulation and the 2021 draft amendment to the Polish law, although the 2020 NIS 2 directive draft recognizes that it has become irrelevant and replaces it with a distinction between essential and relevant entities. Also, other changes currently proposed are justified by the blurring of the boundaries between virtual and real space.

Potential benefits and hazards associated with the use of e-cigarettes - a guide for practitioners and current status in Poland.

The use of electronic cigarettes has dynamically increased over the last few years. Meanwhile, the knowledge regarding their safety has been rapidly changing, which could be a challenge for a medical practitioner. The purpose of this review is to summarize the latest reports and to verify statements on e-cigarettes' influence on health, including in the context of the ongoing SARS-CoV-2 pandemic. Awareness of the benefits of e-cigarettes can provide vital support for doctors caring for patients who smoke tra-ditional cigarettes. Nevertheless, attention should be paid to the dangers of the medically unjustified use of electronic cigarettes. Despite the idea of releasing e-cigarettes into the market as a harmless alternative to traditional cigarettes, this product also has a negative impact on health. Replacing traditional cigarettes with e-cigarettes provides well-documented benefits to patients with certain indications such as hypertension and asthma, as well as to smokers who intend to minimize the negative effects of passive smoking on their environment. Moreover, it could be valuable for patients who are willing to permanently overcome a nicotine addiction, especially when previous attempts to quit smoking with nicotine replacement therapy (NRT) monotherapy were unsuccessful. Electronic cigarettes are a rapidly developing technology and an innovative form of a well-known addiction, so it is essential for practitioners to stay informed.

A Comparative Analysis Pertaining to the Description of the Institution of a Complaint Lodged by Detainees in Selected European Countries. De Lege Lata Conclusions and De Lege Ferenda Postulates

The aim of the comparative analysis presented here was in a way to show a catalogue of ways of handling cases in which the complainant is incarcerated. Additionally the aim of this study is an attempt at explicating the current legal status in Poland in terms of the institution of lodging complaints by detainees and its functioning, and to compile a comparative analysis in the same subject area. In addition, the aim of the study is an attempt to present de lege lata conclusions and de lege ferenda postulates in the context of the matter in question. It should be emphasized that the institution of a complaint is notoriously used by persons deprived of their liberty, which is clearly visible in the statistical analysis presented in the article. For this reason, it seems justified to undertake legislative work in cooperation with the Ministry of Justice and the Central Management of the Academy of Justice. This study uses a triangulation of the following research methods: descriptive research method, theoretical and legal method, comparative method with the elements of comparative law, and statistical method. The legal status adopted in the paper as on 30 October 2020.

Framework for the Introduction of Vehicle-to-Grid Technology into the Polish Electricity Market

Vehicle-to-grid (V2G) technology is one of the advanced solutions that uses electric vehicles (EV) to balance electricity demand in the power system. It can be particularly useful in analyzing and then mitigating the risk of not delivering electricity to the end user. Therefore, it is necessary to analyze the possibility of operation of this technology in the legal framework. The article presents the analysis of the legal status in Poland, referring to the documents of the European Union and domestic legislation. Potential changes in Polish energy law that could facilitate the implementation of V2G technology are also proposed. In addition, the authors suggested the principles for the use of this technology, formulating a mechanism called the V2G Program. Within this Program, the V2G Service was defined and a business model of its implementation by a participant of the V2G Program (uEV) was presented. In addition, an uEV selection algorithm is provided so that the mathematical model of the V2G Service can be validated. Based on the performed simulations, it can be concluded that the implementation of the V2G Program requires significant changes in the Polish energy law, but it is feasible from the technical point of view.

Uzyskanie statusu uchodźcy i sytuacja uchodźców w Polsce

In this publication, the author explains the meaning of the term ‘refugee’ and presents the legal procedures an imigrant is obliged to go through in order to obtain the refugee status in Poland. Also, the author aims to examine the position of people who have already been granted the refugee status: their living conditions and perspectives for the future. Against this background, he presents the situation of refugees in Poland and formulates final remarks.

Możliwość zwiększania dochodów osiąganych z majątku komunalnego

The article examines municipal assets’ management in the context of the revenue derived from assets by municipalities and cities with powiat status in Poland. The author first describes the specificity of the financial management in the public sector, with particular emphasis on the revenues obtained by local government units from assets. Next, based on the study of a sample of Polish municipalities and cities with powiat status, he describes changes to the revenue from municipal assets. In the final section, the possibilities of increasing revenue from this source are evaluated.

Understanding Regional Risk Factors for Cancer: A Cluster Analysis of Lifestyle, Environment and Socio-Economic Status in Poland

To date, no results have been published regarding cluster analysis of risk factors for cancer in Poland. Many cancer deaths are preventable through the modification of cancer risk behaviours. This study explores the multidisciplinary connection between lifestyle, environment and socio-economic status (SES). Cluster analyses indicate that major metropolitan areas and large industrial regions differ significantly in terms of SES, lifestyle and environment when compared with other parts of Poland. Our findings show that in order for interventions to be effective, cancer-prevention policy should be addressed on both local and national scales. While anti-cancer policies in Poland’s industrial regions should focus on air pollution, the country’s northern regions should aim to curb smoking, increase sports activity and improve SES. Policy interventions must target the root causes of cancer in each region of Poland and must account for SES.

Current iodine nutrition status in Poland (2017): is the Polish model of obligatory iodine prophylaxis able to eliminate iodine deficiency in the population?

The monitoring of the populations' iodine status is an essential part of successful programmes of iodine deficiency elimination. The current study aimed at the evaluation of current iodine nutrition in school children, pregnant and lactating women as a marker of the effectiveness and sustainability of mandatory iodine prophylaxis in Poland. The following iodine nutrition indicators were used: urinary iodine concentration (UIC) (all participants) and serum thyroglobulin (pregnant and lactating women). The study was conducted in 2017 within the National Health Programme in five regions of Poland. The research included 300 pregnant women, 100 lactating women and 1000 school children (aged 6-12 years). In pregnant women, median UIC was 111·6 µg/l; there was no significant difference in median UIC according to the region of residence. In 8 % of pregnant women, thyroglobulin level was >40 ng/ml (median thyroglobulin 13·3 ng/ml). In lactating women, median UIC was 68·0 µg/l. A significant inter-regional difference was noted (P = 0·0143). In 18 % of breastfeeding women, thyroglobulin level was >40 ng/ml (median thyroglobulin 18·5 ng/ml). According to the WHO criteria, the investigated sample of pregnant and lactating women was iodine-deficient. Median UIC in school children was 119·8 µg/l (with significant inter-regional variation; P = 0·0000), which is consistent with iodine sufficiency. Ninety-four children (9·4 %) had UIC < 50 µg/l. Mandatory iodisation of household salt in Poland has led to a sustainable optimisation of iodine status in the general population. However, it has failed to assure adequate iodine nutrition during pregnancy and lactation.

Biological Medicinal Therapy in terms of Respecting Patients’ Rights – Assessment of the Present Legal Status in Poland

Biological Medicinal Therapy in terms of Respecting Patients’ Rights – Assessment of the Present Legal Status in Poland

African swine fever virus (ASFV) in Poland: Prevalence in a wild boar population (2017-2018)

African swine fever (ASF) was first described in 1921 in Kenya. The latest epidemic of ASF started in 2007 in Georgia. The virus was introduced to Poland in 2014. Since the beginning of the epidemics, the National Veterinary Research Institute in Pulawy (NVRI) has been testing wild boar samples from restricted areas and other parts of Poland to conduct passive and active surveillance for ASFV in these groups of animals. The aim of this study was to summarise the last two years of the ASF epidemiological status in Poland and the attempt to find disease patterns in the wild boar population. The period between 2017 and 2018 brought a massive number of new ASF cases in Poland. The number of ASF-positive wild boars jumped from 91 in 2016 to 1 140 in 2017 (approximately a 12 × increase), and 2018 was even worse, with the disease affecting 4 083 animals (2 435 cases; one case could even be 10 animals or more if they are found in one place next to each other). The percentage of positive wild boars found dead (passive surveillance) in the restricted area increased in 2018 to 73.1% from 70.8% in 2017. The chance of obtaining positive results in this group was six times higher in December and 4.5 times higher in January than in August and September. The percentage of positive wild boars detected through active surveillance reached 1.5% in 2018. The data suggested that, not only in Poland, but also in other ASF-affected countries, during the epizootic stage of the disease spread the most important measure is an effective passive surveillance of dead wild boars especially, in the winter season rather than in the summer.

RELIABLE TAXPAYER = SAFE TAXPAYER?

The article is an attempt to answer the question whether Polish taxpayers who reliably settle and pays taxes can feel safe in the highly complicated and so frequently changed legal status in Poland. Constant amendments to the regulations mean that the taxpayer increase tax resistance because they are unable to learn about the applicable regulations and put them into practice. Hence the postulate that the legislator specifies - at least in terms of - the premises that will allow us to objectively recognize that we are dealing with a reliable taxpayer. On the other hand, the effects of legislative chaos cannot be passed on to taxpayers who are trying to honestly fulfil their tax obligations. The tax authority, which hosts the proceedings and acts in imperative forms, should ensure the protection of the taxpayers’ rights and operational security.