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Management and Finance in a “Flat World” Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu 2018, T

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Management and Finance in a “Flat World” Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu 2018, T The WSB University in Poznan Research Journal 2018, Vol. 79, No. 2 Management and Finance in a “Flat World” Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 2018, t. 79, nr 2 Zarządzanie i finanse w „płaskim świecie” redakcja naukowa Wiesława Caputa Wydawnictwo Wyższej Szkoły Bankowej w Poznaniu Poznań 2018 The WSB University in Poznan Research Journal 2018, Vol. 79, No. 2 Management and Finance in a “Flat World” edited by Wiesława Caputa The WSB University in Poznan Press Poznan 2018 Komitet wydawniczy / Editorial Board Przewodniczący / Chair: prof. zw. dr hab. Józef Orczyk Członkowie / Members: dr hab. Władysław Balicki, prof. WSB w Poznaniu, dr hab. Arnold Bernaciak, prof. WSB w Poznaniu, dr Piotr Dawidziak, dr hab. Marek Dylewski, prof. WSB w Poznaniu, dr hab. Sławomir Jankiewicz, prof. WSB w Poznaniu, Grażyna Krasowska-Walczak (dyrektor Wydawnictwa WSB w Poznaniu / Director of the WSB University in Poznan Press), dr Alicja Kaiser, dr hab. inż. Tadeusz Leczykiewicz, prof. WSB w Poznaniu, dr hab. Magdalena Majchrzak, prof. WSB w Poznaniu, Andrzej Małecki (sekretarz / Secretary), dr hab. Ilona Romiszewska, prof. WSB w Poznaniu, dr Łukasz Wawrowski, prof. zw. dr hab. Stanisław Wykrętowicz, dr Maria Zamelska Rada naukowa / Scientific Advisory Board prof. dr hab. Przemysław Deszczyński (Polska), dr hab. Marek Dylewski, prof. WSB w Poznaniu (Polska), prof. dr hab. Beata Filipiak (Polska), dr hab. inż. Tadeusz Leczykiewicz, prof. WSB w Poznaniu (Polska), prof. dr hab. Jan Szambelańczyk (Polska), doc. Ing. Emília Zimková PhD (Słowacja), doc. Ing. Peter Krištofík PhD (Słowacja), prof. Sergiy Gerasymenko DSc (Ukraina), prof. dr Bernt Mayer (Niemcy), prof. dr Franz Seitz (Niemcy), prof. J. Michael Geringer PhD (USA) Czasopismo umieszczone na liście „B” MNiSW, w bazach Index Copernicus, BazEkon, PBN i POL-Index. Czasopismo recenzowane według standardów Ministerstwa Nauki i Szkolnictwa Wyższego. Lista recenzentów na stronie www.wydawnictwo.wsb.poznan.pl oraz w ostatnim numerze czasopisma z danego roku. Journal included in List B of the Ministry of Science and Higher Education as well as in Index Copernicus, BazEkon, PBN and POL-Index databases. Journal reviewed in compliance with the standards set forth by the Ministry of Science and Higher Education. A list of referees is available at www.wydawnictwo.wsb.poznan.pl and published in the last issue of the Journal each year. Procedura recenzowania / Review procedure www.wydawnictwo.wsb.pl/informacje-dla-recenzentow Redaktor naczelny czasopisma / Editor-in-chief dr hab. Marek Dylewski, prof. WSB w Poznaniu Redaktor naukowy (tematyczny) / Scientific (Theme) editor dr hab. Wiesława Caputa, prof. WSB w Poznaniu Redaktorzy statystyczni / Statistical editors dr hab. Maria Chromińska, prof. WSL w Poznaniu, dr Rafał Koczkodaj Weryfikacja tekstów w języku angielskim / Text in English revised by Grzegorz Grygiel Redaktor prowadzący / Text editor Elżbieta Turzyńska Redakcja, skład i łamanie / Copyedited and typeset by Maria Wlazło Projekt okładki / Cover design by Jan Ślusarski Publikacja finansowana przez Wyższą Szkołę Bankową w Poznaniu. Publication financed by the WSB University in Poznan. Wersja pierwotna – publikacja drukowana / Source version – print publication Nakład: 150 egz. / Circulation: 150 copies © Copyright by Wyższa Szkoła Bankowa w Poznaniu, 2018 ISSN 1426-9724 Wydawnictwo Wyższej Szkoły Bankowej w Poznaniu ul. Powstańców Wielkopolskich 5, 61-895 Poznań, tel. 61 655 33 99, 61 655 32 48 e-mail: [email protected], [email protected], www.wydawnictwo.wsb.poznan.pl Druk i oprawa / ESUS Druk Cyfrowy, Poznań Contents Introduction (Wiesława Caputa) ....................................... 9 Izabela Jonek-Kowalska Ecological Risk Implementation Costs in Mining Production in Poland in the Context of Emission of Air Pollution .............................. 13 Emília Škorecová The Greening of Accounting for the Needs of Environmental Management ..... 27 Soňa Chovanová Supeková, Danuta Szwajca Green Marketing as Part of Corporate Social Responsibility: IT Companies in the Slovak Republic ................................... 41 Danuta Szwajca, Soňa Chovanová Supeková Reputation Risk Insurance as a New Product on the Insurance Market ........ 55 Emília Zimková, Vlastimil Farkašovský, Jarosław Szostak Perception of the Euro vs. the Economic Performance of EU States .......... 69 Agnieszka Wójcik-Czerniawska Specification of Cryptocurrency as a New Element of the Financial Technology Market .................................... 83 Joanna Żabińska Determinants of Changes in the Structure and Business Models of Banks in Germany ................................................ 103 Ľudmila Fabová , Justyna Łukomska-Szarek Financing and Support of Research and Development in Slovakia and Poland ............................................... 119 Tomasz Nawrocki The Efficiency of Investing in Shares of Innovative Companies – the Case of Investment Funds Available in the Polish Market ................ 137 Artur Paździor, Maria Paździor Determinants of Changes in Stock Market Prices Based on Companies in the WIG-INFO Index .............................................. 155 6 Contents Sergiy Gerasymenko The Role of Statistics in Banking Research .............................. 165 Dagmar Kokavcová Focusing on Financial Literacy among University Students .................. 179 Peter Polakovič, Marcela Hallová, Magdalena Cichoń E-learning as a Tool in Spreading Knowledge in Organization Management .......................................... 189 Marcela Hallová, Peter Polakovič, Seweryn Cichoń E-learning as a Professional Tool in the Higher Education of University Students Preparing for the Role of Managers in Public Organizations ................. 205 Wiesława Caputa, Artur Paździor, Piotr Rybak Economic Conditions of Restructuring of Medical Entitie ................... 219 List of reviewers collaborating with “The WSB University in Poznan Research Journal” .................................................... 233 The WSB Press Instructions for Authors Submitting Their Contributions in English ......................................................... 237 Spis treści Wstęp (Wiesława Caputa) ............................................ 9 Izabela Jonek-Kowalska Koszty realizacji ryzyka ekologicznego w produkcji górniczej w Polsce w kontekście emisji zanieczyszczeń powietrza ............................ 13 Emília Škorecová Ekologizácia účtovníctva potrieb environmentálneho manažmentu ............. 27 Soňa Chovanová Supeková, Danuta Szwajca Zelený marketing ako súčasť spoločenskej zodpovednosti firiem: IT spoločnosti v Slovenskej republike ................................... 41 Danuta Szwajca, Soňa Chovanová Supeková Ubezpieczenie ryzyka reputacji jako nowy produkt na rynku ubezpieczeniowym . 55 Emília Zimková, Vlastimil Farkašovský, Jarosław Szostak Wyniki ekonomiczne krajów UE a stosunek społeczeństw do wspólnej waluty .................................................. 69 Agnieszka Wójcik-Czerniawska Specyfika kryptowalut jako nowego elementu rynku finance-technology ....... 83 Joanna Żabińska Determinanty zmian w strukturze i modelach biznesowych banków w Niemczech ....................................................... 103 Ľudmila Fabová , Justyna Łukomska-Szarek Financovanie a podpora výskumu a vývoja v SR a Poľsko .................. 119 Tomasz Nawrocki Efektywność inwestycji w akcje spółek innowacyjnych na przykładzie dostępnych na polskim rynku funduszy inwestycyjnych . 137 Artur Paździor, Maria Paździor Determinanty zmian cen rynkowych akcji przedsiębiorstwa na przykładzie spółek z indeksu WIG-Informatyka ........................ 155 8 Spis treści Sergiy Gerasymenko Rola statystyki w badaniach bankowości ................................ 165 Dagmar Kokavcová Zameranie sa na finančnú gramotnosť medzi vysokoškolskými študentmi ...... 179 Peter Polakovič, Marcela Hallová, Magdalena Cichoń E-learning ako nástroj na šírenie poznatkov v riadení organizácie ............ 189 Marcela Hallová, Peter Polakovič, Seweryn Cichoń E-learning ako profesionálny nástroj vo vysokoškolskom vzdelávaní vysokoškolských študentov, ktorí sa pripravujú na úlohu manažérov vo verejných organizáciách ............................................ 205 Wiesława Caputa, Artur Paździor, Piotr Rybak Ekonomiczne uwarunkowania restrukturyzacji podmiotów leczniczych ........ 219 Lista recenzentów współpracujących z czasopismem „Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu” ............... 233 Wymogi edytorskie Wydawnictwa WSB w Poznaniu dla autorów ......... 238 Introduction The second half of the twentieth century saw the emergence of many new conditions in the global economy, which have become so widespread that they are often referred to as “new development megatrends” [Herman, Szablewski: 14]. The following are most frequently highlighted ones: globalization, changes in the structure of industry, informational and technological revolutions, markets characterised by an excess supply or growing customer expectations. The above changes in the environment are currently so dynamic and un- predictable that they are increasingly described not only as a “new competitive landscape” [Kaplan, Norton 2002: 22-23], but as a “new normality in the economy” [Kotler, Caslione 2009: 21], where competition takes place in the so-called “flat world” [Fung, Fung, Wind 2008]. The “new normality” is a state of growing expectations, changes bordering on chaos, and hence associated with permanent risk and increased uncertainty. The inability
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