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Sustainable Use of Organic Matter Obtained from the Bottom of a Post-Mining Pit ReservoirâA Case Study on the Creation of Raduszyn Lake in Poland
According to historical sources, a watermill existed in the valley of the Trojanka River on the north-western shore of Raduszyn Lake from the 15th century. Its dams lasted for centuries causing the water flow through the Raduszyn reservoir to slow down and deposit various mineral fractions in it. The aim of paper was to develop a scientific background for the sustainable management of organic matter extracted from the peat top and from deeper layers that are unsuitable for direct use, that is, decomposed peat. A SWOT (strengths, weaknesses, opportunities, threats) analysis was used to describe ways of restoration of the water reservoir alongside the characterization of organic matter and the financial condition of the studied enterprise. For the use of the studied material as a homogeneous substrate for plant cultivation, the contents of nitrogen, phosphorus, potassium, and copper were insufficient, whilst calcium was excessive. Microbiological analyses of the organic materials intended as an additive for horticultural substrates confirmed the presence of plant growth-promoting bacteria. The occurrence of such microorganisms in the substrate can limit the use of mineral fertilizers and chemical plant protection products. The results of the research can be an example for enterprises restoring or creating water reservoirs by extraction of organic matter, which is often considered as waste that generates costs and does not bring financial benefits. Such a measure can be used to improve the efficiency of water reservoir restoration enterprises and at the same time contribute to sustainable land development.
WpĆyw warunkĂłw klimatycznych na opĆacalnoĆÄ produkcji jabĆek w warunkach replantacji oraz pĆodozmianu
The production of apples is conditioned by many environmental and economic factors, including the cultivated variety, the condition of the plants, the stress factors, demand, supply, costs incurred, prices of fruit and means of production. The aim of the study was to analyse the influence of climatic conditions on the profitability of production of apple trees of the Najdared cultivar. Between 2015 and 2017 an experiment was conducted on apple trees growing on replantation soil and on crop rotation soil in Wielkopolska Region. The analysis of climatic conditions indicated significant differences in air temperatures and precipitation in particular years. When analysing the profitability of the production of apples, it was found that significantly more favourable financial results are obtained on the soil after crop rotation compared to the production on replanted soil. Moreover, the decrease in the profitability of apple production of the trees grown on the replantation soil, especially during unfavourable weather conditions, was greater than the trees grown at the crop rotation soil. On the basis of the research, it was found that in the future, sustainable cultivation of apple trees should be carried out on sites after crop rotation.
Financial Security as a Basis for the Sustainable Development of Small and Medium-Sized Renewable Energy CompaniesâA Polish Perspective
In conditions of economic and political instability, when unpredictability affects business, the need for security, including financial security, becomes particularly important. In our study, we address this issue, with the main objective of comparing and evaluating the financial security of small and medium-sized renewable energy companies in Poland according to sustainable development goals. In order to study and describe relationships between selected groups of companies, financial ratios were used, including canonical variate analysis. The liquidity ratios of the surveyed companies indicated a low level of financial security in terms of the ability to meet short-term liabilities. The profitability of operations was low and did not contribute to the improvement of financial security in most of the companies. The lowest return on assets was found in the group of biogas plants. Higher profitability of assets was found in solar power plants, including those with system installations. Solar power plants were also characterized by a high level of total debt and a rapid turnover of assets in comparison to other studied companies. The results show that the financial security of small and medium-sized renewable energy enterprises in Poland is low, which may be a threat to sustainable development in the future.
Polish protein security as perceived by feed market participants
This article aims to present the perception of protein safety by feed market participants in Poland and indicate the factors determining its development. In recent years, food security has become a subject of particular importance for European countries, including Poland. The growing number of the global population is causing an increase in the demand for animal protein, the production of which primarily requires a liquid supply of vegetable protein for feed production. In Poland, as in other EU countries, the demand for feed protein has, for many years, been much higher than the domestic production of protein feed raw materials. The COVID-19 pandemic has created many risks associated with maintaining the supply chain and clearly points to the need for greater self-sufficiency in feed protein. The research shows that a lack of vertical integration and agreement among players is one of the major problems in the functioning of the indigenous protein crop market. A solution could be to create an online platform that acts as a market maker.
Empirical Analysis of Working Capital Behavior: The Case of the Polish Food Manufacturing Industry
Financial Security of Social Cooperatives in the Catering Industry: Findings From the Financial Analysis vs. the Managementâs Views
Financial security is essential in order for enterprises to survive and thrive in a competitive environment. It becomes especially important in crisis situations where restrictions are imposed that adversely affect business activities. Hence, there is a need for an in-depth exploration of what determines financial security in enterprises facing economic difficulties, especially in those primarily committed to social issues, namely social catering cooperatives. The purpose of this study was to assess and compare the financial security of social catering cooperatives active in Greater Poland during the COVID-19 pandemic. Research data was retrieved from 2020-2022financial reports of three social cooperatives. Information on how cooperative members view their financial security was collected during direct interviews based on a standardized questionnaire form. As demonstrated by the analysis of performance ratios, despite efforts made by the management, social cooperatives active in the catering business experienced a difficult financial situation during the COVID-19 threat, although their members had a positive perception of it. The difficulties were reflected in the cooperatives struggling to meet payment deadlines and to generate profits and positive cash flows. In order to avoid such issues in the future, they should focus on efficiently managing their trade credit, more actively seeking financial support from public funds, and strengthening their in-house communications. Managing these areas better can help ensure financial security and enable a more efficient functioning of cooperatives when faced with new economic hurdles.
Polski Ćad a obciÄ ĆŒenia publicznoprawne mikroprzedsiÄbiorcĂłw - wyniki badaĆ ankietowych
InPoland, 2022 saw the entry into force of the Polish Deal, one of the key economic reforms of the recent years. The purpose of this paper is to identify the fundamental difficulties faced by micro-entrepreneurs due to changes brought by the Polish Deal, and to present their opinions on legal regulations implemented thereunder. Particular attention was paid to changes in tax and insurance contribution payments affecting the entrepreneurs. The source material is based on primary data retrieved during an empirical study carried out in2024 with local micro-entrepreneurs registered in the Wielkopolskie voivodeship. Once collected, the data was analyzed in detail and described with the use of descriptive statistics methods. It follows from the study that the entrepreneurs usually opted for simplified forms of taxation, such as the flat-rate tax on registered income. Most respondents had a negative view of changes implemented under the Polish Deal, and indicated an increase in fiscal burden, including a higher health insurance contribution and a change in the way it is settled. Also mentioned were the complicated regulations which made it more difficult to implement the new principles. Despite some positive aspects of the reform, such as the increase in tax brackets and in the tax-free base limit, micro-entrepreneurs said they feared an increase in their operating costs.
Functioning of the Energy Sector Under Crisis ConditionsâA Polish Perspective
In the context of the coronavirus pandemic and the armed conflict between Russia and Ukraine, energy security is essential to economic challenges nowadays. The basis for the proper operating of the energy sector is to ensure a stable supply of energy to end users and to secure finances of energy companies, so that they can operate sustainably in times of uncertainty. In our studies, we have addressed this issue with the main objective of assessing the state of energy security from the perspective of the stability of the financial situation of energy sector companies in the context of the global energy crisis and a sustainable energy future. Financial indicators and a canonical variable analysis were used to examine the financial situation of companies in the energy sector and to describe links between selected groups of energy companies. Such companies operating during political and economic instability did not record worse financial results than in the year 2018. It was found that in case-studied firms, total debt decreased and moreover, liquidity and return on assets improved. Companies have focused on securing their financial health and ensuring the stability of their energy supplies and the issue of the environmental impact of energy production has unfortunately become a secondary concern. Nevertheless, in the event of further crises, it is reasonable to assume that a focus on maintaining liquidity and generating profits for energy companies will be more important to companies than environmental challenges and the fight against climate change.
Profitability of Self-Employment in Poland after the Introduction of the Polish Deal Regulations Compared to Other EU Countries
Determinants of social attitudes towards fees and restrictions on the use of the Wielkopolska National Park
The purpose of this paper was to present the results of research on the willingness of visitors to Wielkopolska National Park (WNP) to pay fees for using its resources and to assess their attitudes towards hypothetical restrictions on access to the park. The analysis was based on survey data from 2012 and 2025, obtained using the following techniques: Paper and Pencil Interviewing (PAPI) and online surveys based on the Computer-Assisted Web Interviewing (CAWI) technique, administered via Internet platforms. A total of 860 valid questionnaires were examined, and a logit model and correspondence analysis were used for the investigation. The findings suggest that the propensity to pay fees is mostly contingent upon the extent of awareness of natural values, the inclination to engage in park maintenance, perspectives on environmental financing mechanisms, and affiliation with environmental organisations. In turn, demographic factors proved to be insignificant. The analysis of the expected compensation for access restrictions demonstrated the influence of age, gender, environmental views, and distance from the WNP. The research findings corroborate that respondentsâ attitudes towards environmental financing are predominantly influenced by their environmental awareness and beliefs.