Svoboda | Graniru | BBC Russia | Golosameriki | Facebook
Skip to main content
Karol  Śledzik

Karol Śledzik

One of the practical problems faced by managers when choosing between alternatives (including whether or not to invest in a particular foreign project), is how to deal with the uncertainty of the outcome(s). Research examined the... more
One of the practical problems faced by managers when choosing between alternatives (including whether or not to invest in a particular foreign project), is how to deal with the uncertainty of the outcome(s). Research examined the hypothesis that the risk adjusted discount rate (RADR) method, containing Country Risk premium, can be applied as an equivalent of probability weighted scenarios (PWS) approach in a process of accounting for Country Risk in the expected Net Present Value (NPV) calculation for Foreign Direct Investment (FDI). The experiment was run on a sample taken from the FDI portfolio of Statoil, a Norwegian oil and gas company, which consists of 24 investment cases performed in six countries. The results of this experiment support the hypothesis that, for the tested population, the RADR method is not an equivalent of the PWS approach and that both cannot be used interchangeably to account for Country Risk in the process of FDI appraisal.
RESEARCH OBJECTIVE: The aim of this paper is to answer the research question: Which issues play crucial roles in universities' responsible research and the innovation transfer process? The tool used to achieve the aim of the study was... more
RESEARCH OBJECTIVE: The aim of this paper is to answer the research question: Which issues play crucial roles in universities' responsible research and the innovation transfer process? The tool used to achieve the aim of the study was analysis of the specific role of the concept of responsible research and innovation transfer from universities to the economy.
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and... more
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022. This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs). As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers. The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period. This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021). In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of... more
Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of Neo-Schumpeterian economics (N-SE). This paper aims to bridge the gap between the theories of responsible innovation (RI) and RRI and the underlying assumptions of N-SE. We seek to clarify the concept of responsible (research and) innovation — R(R)I. N-SE inherently recognizes the involvement of diverse stakeholders, including society and the public sector, as entrepreneurs driving and implementing innovation while assuming responsibility for its effects and consequences. In this respect, N-SE aligns with the responsible innovation concept discussed within the R(R)I framework. The paper addresses the fundamental question: What are the shared areas of interest between R(R)I and N-SE? This exploration enhances our understanding and facilitates the practical ...
Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of... more
Responsible research and innovation (RRI) has gained significant traction in recent decades. However, the previous discussions on RRI have overlooked the economic dimension of innovation, which is encompassed by the perspective of Neo-Schumpeterian economics (N-SE). This paper aims to bridge the gap between the theories of responsible innovation (RI) and RRI and the underlying assumptions of N-SE. We seek to clarify the concept of responsible (research and) innovation-R(R)I. N-SE inherently recognizes the involvement of diverse stakeholders, including society and the public sector, as entrepreneurs driving and implementing innovation while assuming responsibility for its effects and consequences. In this respect, N-SE aligns with the responsible innovation concept discussed within the R(R)I framework. The paper addresses the fundamental question: What are the shared areas of interest between R(R)I and N-SE? This exploration enhances our understanding and facilitates the practical implementation of R(R)I in the context of N-SE, thereby promoting ethical, socially beneficial, and sustainable technological advancements.
The importance of studying civilization diseases manifests itself in the impact of changing lifestyles, on the number of deaths and causes of death. Technology transfer plays an important role in the prevention and treatment of these... more
The importance of studying civilization diseases manifests itself in the impact of changing lifestyles, on the number of deaths and causes of death. Technology transfer plays an important role in the prevention and treatment of these diseases. Through this, it is possible to transfer new
treatments and diagnostics to clinics and hospitals more quickly and effectively, which leads to better healthcare for patients. Technology transfer can also aid in the development of new drugs and therapies that can be effective in the treatment of civilization diseases. The paper aims to evaluate the technology transfer process in the field of civilization diseases, using COVID-19 as an example of a pandemic that requires quick development and transfer of technology. To achieve the assumed
goal, we propose a multivariate synthetic ratio in the field of civilization diseases (SMTT—Synthetic Measure of Technology Transfer) to analyze data from the Global Data database. We used submeasures like SMTT_value (Synthetic Measure of Technology Transfer_value) and SMTT_quantity (Synthetic Measure of Technology Transfer_quantity) to measure technology transfer and put the data into a graph. Our analysis focuses on 14 diseases over a period of 10 years (2012–2021) and
includes nine forms of technology transfer, allowing us to create a tool for analysing the process in multiple dimensions. Our results show that COVID-19 is similar in terms of technology transfer to diseases such as diabetes, cardiovascular diseases, neurodegenerative diseases, and breast cancer, even though data for COVID-19 is available for only 2 years.
In many Member States, European regions and cities, tourism is a key factor in the economic and social structure. The COVID-19 pandemic that broke out in 2020 caused significant losses in the tourism sector area in all European Union (EU)... more
In many Member States, European regions and cities, tourism is a key factor in the economic and social structure. The COVID-19 pandemic that broke out in 2020 caused significant losses in the tourism sector area in all European Union (EU) countries. This applies in particular to one of the elements of the tourism sector of any economy with access to the sea - the possibility of accepting cruise ships. This cruise tourism sector has also been hit hard by the COVID-19 pandemic. The aim of this paper is to estimate the number of selected expenditures of passengers and cruise ship crews entering the ports of Gdańsk and Gdynia, which are a source of revenue for the region, as well as the impact of the COVID-19 pandemic on limiting the growth of this tourism segment. Our study takes a holistic approach by estimating the amount of revenue generated by tourists arriving in the two ports in the Gulf of Gdańsk capable of handling large cruise ships. Based on the number of arriving tourists in...
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and... more
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022. This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs). As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers. The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period. This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021). In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
The importance of studying civilization diseases manifests itself in the impact of changing lifestyles, on the number of deaths and causes of death. Technology transfer plays an important role in the prevention and treatment of these... more
The importance of studying civilization diseases manifests itself in the impact of changing lifestyles, on the number of deaths and causes of death. Technology transfer plays an important role in the prevention and treatment of these diseases. Through this, it is possible to transfer new treatments and diagnostics to clinics and hospitals more quickly and effectively, which leads to better healthcare for patients. Technology transfer can also aid in the development of new drugs and therapies that can be effective in the treatment of civilization diseases. The paper aims to evaluate the technology transfer process in the field of civilization diseases, using COVID-19 as an example of a pandemic that requires quick development and transfer of technology. To achieve the assumed goal, we propose a multivariate synthetic ratio in the field of civilization diseases (SMTT—Synthetic Measure of Technology Transfer) to analyze data from the Global Data database. We used sub-measures like SMTT...
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and... more
This publication is intended to inform, in accordance with Article 90(1)(15a)(d) of the ASA, of the main issues concerning the examination of estimates observed during the audits carried out by the Polish Audit Oversight Agency and completed with audit protocols in the period from July 2021 to the end of June 2022.
This publication is the result of an analysis of 139 audit protocols resulting from the Agency's implementation of audits (of which 27 protocols related to AFs examining PIEs and 108 to other AFs).
As part of these audits, nearly 279 dossiers of services performed by AFs were analysed (of which 80 dossiers related to PIEs and the remaining 199 related to entities other than PIEs). These 279 dossiers included 39 consolidated audit dossiers.
The method of analysis contained in the publication was based on the requirements formulated in Article 112(1) of the ASA and on the "Policies and Procedures for the Management of the Audit System and the Conduct of PANA Audits". (Polish Audit Oversight Agency, 2022). During the audit period, the AF used the standard KSB/ISA 540 for estimates in the audit engagements. The standard KSB/ISA 540(Z) was only used in the audits that will be audited by PANA in the next period.
This analysis is an extension of the publication "Summary of audits initiated by PANA by the end of June 2021 in relation to fair value estimates. Selected issues" (Polish Audit Oversight Agency, 2021).
In view of the purpose of the publication, reference is made to the most common anomalies identified in relation to the audit of estimates, leaving aside the fact that it is correct in principle to give an opinion on the financial statements.
The impact of tourism on GDP results, inter alia, from the creation of various jobs in the widely understood tourism sector, as well as from travels made both by citizens within their country and by foreigners. Such travels entail... more
The impact of tourism on GDP results, inter alia, from the creation of various jobs in the widely understood tourism sector, as well as from travels made both by citizens within their country and by foreigners. Such travels entail expenditure on various goods and services. The coronavirus pandemic that broke out in 2020 caused significant losses in the economic area in all European Union (EU) countries. The restrictions implemented in connection with the pandemic affected the tourism sector the most. The aim of this paper is an assessment of the competitive position of EU27 countries from the tourism sector perspective. The study is based on the analysis of the competitive position of the tourism sector in EU member countries in the pre-COVID era, which is why the research period was 2011-2019. The tool for achieving this objective was a multivariate comparative analysis. The position can be assessed on the basis of various sub-measures, but this does not give a complete picture, on...
In Knowledge Based Bio-Economy over the past two decades, biotechnology has provided a motor for environmentally sustainable production and for the development of a diverse range of innovative products. The paper presents the possibility... more
In Knowledge Based Bio-Economy over the past two decades, biotechnology has provided a motor for environmentally sustainable production and for the development of a diverse range of innovative products. The paper presents the possibility of using euclidean distance from the Positive Development Pattern (PDP) to identify those biotech companies which are characterized by the highest levels of innovation. As a result there was created synthetic ratio with range from 0 to 1 for each of 173 objects (Enterprises). Sorted from highest to lowest value of SMD (Systematic Measure of Development) ratio became a ranking of competitive position of most innovative companies in pharmaceuticals and biotechnology industry. The role biotechnology could play in addressing what are considered the most serious challenges to world economies and societies over the next decades. These challenges include agriculture, healthcare, industry and other resources and services to a world that will see its population increase by a third in the face of mounting environmental stresses over the next 20 years. The purpose of the article is to present possibility of usage of multidimensional analysis to evaluate the competitive position of enterprise. Author presents SMD ratio for pharmaceuticals and biotechnology companies. Presented tool solves the problem of low level of utility of one-dimensional analysis.
Economic development and transformation processes have become much more intense in economic reality in the last years than they have ever been before. At this time a lot of questions were raised about the causes of the actual Global... more
Economic development and transformation processes have become much more intense in economic reality in the last years than they have ever been before. At this time a lot of questions were raised about the causes of the actual Global Crisis, future crises, the factors affecting the modern economy, about the essence of contemporary capitalism, demographic problems and overgrown bureaucracy. The most spectacular threat to capitalism, (based on private entrepreneurship) according to Schumpeter, stems from the high, growing and progressive taxation. Schumpeter saw clearly that the financing of public goods and services (requiring taxes, maybe even relatively high) is something other than a clerical control of the economic system that violates the natural economic mechanism. Moreover, Schumpeter says explicitly that an entrepreneur does not have to be one person, he even states that the country (state) itself, or its agenda, can act as an entrepreneur. Therefore, it can be concluded that ...
ABSTRACT
Research Interests:
ABSTRACT
Research Interests:
ABSTRACT
Schumpeter’s growth theory (based on innovations, entrepreneurs, long waves and “creative destruction”) seems to be most adequate to discuss principles of the Knowledge Based Economy. In the paper, the author discussed the assumptions of... more
Schumpeter’s growth theory (based on innovations, entrepreneurs, long waves and “creative destruction”) seems to be most adequate to discuss principles of the Knowledge Based Economy. In the paper, the author discussed the assumptions of Schumpeter’s theory in three subsections: “Long waves” leading to the Knowledge Based Economy, Innovation as a core of Schumpeter’s economy, and Neo-Schumpeterian “growth” as a pillar of Knowledge Based Economy. The purpose of this paper is to show the Neo-Schumpeterian paradigms versus Knowledge Based Economy. Conclusions drawn from the study allow to state that definitions and concepts created by Schumpeter nearly over half of the century ago and Neo- Schumpeterians nowadays are perfectly in tune with the objectives of the functioning of Knowledge Based Economy in XXI century.
Streszczenie: We współczesnej gospodarce opartej na wiedzy pojawia się dylemat jaki "rodzaj" uniwersytetu wypełni najlepiej swoją rolę. Uniwersytet "klasyczny", "przedsiębiorczy" czy... more
Streszczenie: We współczesnej gospodarce opartej na wiedzy pojawia się dylemat jaki "rodzaj" uniwersytetu wypełni najlepiej swoją rolę. Uniwersytet "klasyczny", "przedsiębiorczy" czy może "społecznie odpowiedzialny"? Wszechobecne nawiązywanie do pojęcia innowacji skłania polityków gospodarczych do dokonywania ocen działalności komercjalizacyjnej czy też "wdrożeniowej" uniwersytetów. W odróżnieniu jednak od politechnik ocena działalności uniwersytetów w tym obszarze bywa często dyskusyjna. Celem badania była ocena systemu oceny działalności wdrożeniowej uniwersytetów w Polsce. Narzędziem wykorzystanym do realizacji celu była analiza danych udostępnionych przez system POL-on z obszaru "działalności wdrożeniowej" uczelni publicznych z okresu 2013-2016. W wyniku badania można dojść do konkluzji, iż wskaźniki i proces parametryzacji w okresie 2013-2016 mógł nie być do końca dopasowany do działalności każdego rodzaju uczelni wyższej, a już w szczególności do uniwersytetów. Słowa kluczowe: uniwersytet, odpowiedzialność, przedsiębiorczość, wdrożenia, komercjalizacja. Summary: The ubiquitous reference to the concept and the essence of innovation makes economic politicians evaluate the commercialization activity in the spirit of economic theory or, as it is sometimes called, the "implementation" universities. However, unlike technical universities, the evaluation of university activities in this area is often debatable. The aim of the research was to evaluate the implementation activities of universities in Poland. The tool used to achieve the goal was the analysis of data made available by the POL-on system in the area of "implementation activities" of public universities from the period covered by the parameterization-2013-2016. As a result of the research, it can be concluded that the indicators and the method of the parameterization process may not have been fully adapted to the activities of each type of university and, in particular, to the functioning of classical universities.
BACKGROUND Promoting Responsible Research and Innovation (RRI) is a major strategy of the “Science with and for Society” work program of the European Union’s Horizon 2020 Framework Programme for Research and Innovation. RRI aims to... more
BACKGROUND Promoting Responsible Research and Innovation (RRI) is a major strategy of the “Science with and for Society” work program of the European Union’s Horizon 2020 Framework Programme for Research and Innovation. RRI aims to achieve a better alignment of research and innovation with the values, needs, and expectations of society. The RRI strategy includes the “keys” of public engagement, open access, gender, ethics, and science education. The Structural Transformation to Attain Responsible BIOSciences (STARBIOS2) project promotes RRI in 6 European research institutions and universities from Bulgaria, Germany, Italy, Slovenia, Poland, and the United Kingdom, in partnership with a further 6 institutions from Brazil, Denmark, Italy, South Africa, Sweden, and the United States. OBJECTIVE The project aims to attain RRI structural change in 6 European institutions by implementing action plans (APs) and developing APs for 3 non-European institutions active in the field of bioscience...
ABSTRACT
In many Member States, European regions and cities, tourism is a key factor in the economic and social structure. The COVID-19 pandemic that broke out in 2020 caused significant losses in the tourism sector area in all European Union (EU)... more
In many Member States, European regions and cities, tourism is a key factor in the economic and social structure. The
COVID-19 pandemic that broke out in 2020 caused significant losses in the tourism sector area in all European Union (EU)
countries. This applies in particular to one of the elements of the tourism sector of any economy with access to the sea - the
possibility of accepting cruise ships. This cruise tourism sector has also been hit hard by the COVID-19 pandemic.
The aim of this paper is to estimate the number of selected expenditures of passengers and cruise ship crews
entering the ports of Gdańsk and Gdynia, which are a source of revenue for the region, as well as the impact of the COVID-
19 pandemic on limiting the growth of this tourism segment. Our study takes a holistic approach by estimating the amount of
revenue generated by tourists arriving in the two ports in the Gulf of Gdańsk capable of handling large cruise ships. Based
on the number of arriving tourists in 2017-2020, the study estimates the income of tourism enterprises that receive a direct
cash inflow from offering services to arriving tourists.
The tourism sector that was particularly affected by the pandemic was cruise tourism. In 2020, this sector recorded
an over 5-fold decrease in the number of cruise ship passengers. The conclusions of the study show that the number of
cruise ships arriving in the analysed ports in 2020 decreased significantly compared to the previous year, similarly to other
ports in the region. At the same time, the number of passengers visiting the analysed ports decreased substantially.
Nevertheless, the dynamic growth of cruise tourism in the Baltic Sea basin, which began before the COVID-19 pandemic,
allows for conclusions about further development of this tourism segment and its potential impact on the region’s economy
after the crisis which occurred in 2020.
In the Knowledge-Based Economy R&D activity of companies seemed to be crucial. The paper presents the possibility of using zero unitharisation method to identify those EU companies which are characterized by the highest levels of... more
In the Knowledge-Based Economy R&D activity of companies seemed to be crucial. The paper presents the possibility of using zero unitharisation method to identify those EU companies which are characterized by the highest levels of multidimensional R&D position. As a result there was created synthetic Q ratio fro each of 1000 objects (Enterprises). Sorted from highest to lowest value of Q ratio became a ranking of competitive position of companies in EU from R&D activity point of view. The purpose of the article is to present possibility of usage of multivariate analysis to evaluate the competitive position of enterprise. Author presents zero unitharisation method with Q ratio as a tool that solves the problem of low level of utility of one-dimensional analysis. In the research multivariate competitive position evaluation of top 1000 EU companies in 2013 leads to the conclusion that competitive position based on Research and Development activity depends on many factors (not only on R&...
Purpose – In this article author examines the activities of NPEs companies in terms of the knowledge based economy in the light of the J.A. Schumpeter’s theory of innovation. The purpose of this article is 835 Dzialalnośc spolek typu NPEs... more
Purpose – In this article author examines the activities of NPEs companies in terms of the knowledge based economy in the light of the J.A. Schumpeter’s theory of innovation. The purpose of this article is 835 Dzialalnośc spolek typu NPEs w gospodarce opartej na wiedzy to answer the question: What is the role of NPEs companies (non-practicing entities) in the knowledge-based economy? and: What consequences for the economy model can bring this type of action?. Design/Methodology/approach – Literature study, deduction Findings – Activity NPEs companies can signifi cantly contribute to inhibit the diffusion process in the knowledge based economy. And as Schumpeter recognized that the concept of dynamic capitalism was doomed to fail, because the increased effi ciency of the capitalist enterprise would lead to monopolistic structures and loss of the idea of entrepreneurship, so today you can venture to say that over-regulation in the fi eld of patent protection in conjunction with the un...
The principal problems associated with the concept of intellectual capital (except for the lack of recognized definition) includes the lack of a recognized standard of valuation. This prevents investors and other stakeholders to compare... more
The principal problems associated with the concept of intellectual capital (except for the lack of recognized definition) includes the lack of a recognized standard of valuation. This prevents investors and other stakeholders to compare companies in the markets. Most studies concerning the measurement of intangible resources relates to companies in such industries as biotechnology, aerospace, computer software, cosmetics, healthcare, Internet, media, advertising, pharmaceuticals and computer industry. The main goal of this paper is to present advantages and disadvantages of most popular intellectual capital valuation ratios which can be used in listed companies.

And 37 more

Research Interests: