The article presents the ideas of flexible design in the construction sector. Flexibility in the construction sector was discussed and defined between typical and flexible approaches to design. The idea applied during the economic effectiveness analysis of construction projects was introduced. The issue of flexibility was discussed based on the example of construction of a sports facility - The National Stadium in Warsaw. An effectiveness analysis was applied for variant solutions.

The paper aims at the empirical evaluation of the impact of bank size (as measured by median total assets) on the value relevance of two key accounting variables, i.e. book values of equity and net earnings, in terms of their joint explanatory power in the regression model and the relative responsiveness of bank market values to the changes in those variables. The research is based on the multiple linear regression analysis after controlling for the presence of fixed and random effects. The examined sample covers all domestically-based commercial banks listed on the Warsaw Stock Exchange over the period 1998–2017. The final pooled sample comprises 18 banks and 271 bank-year observations. The findings of the study suggest that the equity investors perceive the joint informational content of book values and earnings of larger banks as more value relevant in comparison to the accounting numbers reported by their smaller peers. The responsiveness of banks’ market values to the changes in each of the explanatory variables seems, however, to be affected by their size in a different way. As expected, book values of equity have turned out to be significantly more informative for smaller banks, whereas the evidence regarding the impact of size on the responsiveness of bank market values to the changes in net earnings is ambiguous. Although larger banks appear to exhibit a higher sensitivity of stock prices to variations in net earnings per share than their smaller peers, the difference between the examined subsamples is not statistically significant.

Many different characteristics affect the land prices. This work attempts to analyse the characteristics of agricultural parcels, which significantly affect the variability of agricultural land prices. The article presents the methodology of selection land parcel characteristics, rules for the selection of factors and possibility of automatic acquisition of data in mass valuation process. The research aims at selecting determinants of agricultural land parcels price and evaluate theirs significance in a local market for the purpose of land values map elaboration. Using advanced statistical analysis of a non-linear influence of a parcel inherent characteristics on its price we proved that in the relatively small area, like commune, only a few characteristics are essential, They are: parcel size, shape and location expressed by distance to the commune centre, paved roads and homestead buildings. Therefore, these ones should be used for elaboration of land values map. Soil quality and a cropland type although significant for the land prices do not diversify land prices in local market. The novelty of the research relays on determination of non-linear influence of parcel characteristics on variation of agricultural land values based on the correlation ratio (h eta). The research was conducted for the undeveloped agricultural lands located in south-west Poland, the rural municipality Krotoszyce.

The aim of this paper is to identify lean management instruments used to implement strategic

objectives related to the creation and retention of value in the area of value networks while

redefining the business model of service enterprises on the example of hotels. In relation

to the objective, a survey was conducted using the questionnaire method with the use

of Computer Assisted Web Interview technique, using a self-developed questionnaire. The

survey was carried out between February and May 2020 among 421 representatives of hotel

service companies operating in the three, four and five-star standard. In order to verify

the assumptions between the surveyed features, statistical inferences were used using the

Statistica programme. The research results may provide inspiration for the implementation

of lean management concept in the area of redefining business models conducive to value

creation. The issues presented in the paper are an attempt to fill the gap indicating practical

experience related to the use of lean management instruments in the hotel services sector

and their effectiveness in the process of redefining business models and value creation.

Schwartz created a circle of values reflecting people’s individual systems of goals and motivations. These values can be grouped into different dimensions: self-protection versus self-growth and concentration on others versus concentration on self. In the present study, we analysed how these dimensions are related to hedonic and eudaimonic well-being; N=747 participants, representative of the general Polish population, completed the Portraits Value Questionnaire, Satisfaction with Life Scale and Questionnaire for Eudaimonic Well-being (online study). A series of models were tested using structural equation modelling. We found that concern for self and self-protection values were related to higher hedonic well-being, whereas concern for others and growth values were related to its lower levels. However, growth and concern for others were positively linked to eudaimonic well-being, but they may also positively and indirectly impact hedonic well-being (suppression effect). These results suggest that some values are associated with a feeling of self-realisation at the cost of current hedonic well-being.

Energy efficiency and reduction of building consumption are deeply felt issues both at Italian and international level. The recent regulatory framework sets stringent limits on energy performance of buildings. Awaiting the adoption of these principles, several methods have been developed to solve the problem of energy consumption of buildings, among which the simplified energy audit is intended to identify any anomalies in the building system, to provide helpful tips for energy refurbishments and to raise end users’ awareness. The Energy Signature is an operational tool of these methodologies, an evaluation method in which energy consumption is correlated with climatic variables, representing the actual energy behaviour of the building. In addition to that purpose, the Energy Signature can be used as an empirical tool to determine the real performances of the technical elements. The latter aspect is illustrated in this article.

Changes in water and ash contents in the body and calorific values of dry and wet body weight during nestling development of Pygoscelis antarctica and P. papus. were examinted. It was found that water content in the tissues of both species decreases from 85% to less than 65% whereas the content of mineral substances in dry body weight increases from 9<Vo to about 12%, at the time. Caloricity indices are high and increase during the development of nestlings. A particularly intense increase (from 0.8 kcal x g-1 to 2.2 kcal x g-1 ) characterizes calorific value of 1 gram of biomass.

At present, with the increase of production capacity and the promotion of production, the reserves

of most mining enterprises under the original industrial indexes are rapidly consumed, and the full

use of low-grade resources is getting more and more attention. If mining enterprises want to make

full use of low-grade resources simultaneously and obtain good economic benefits to strengthening

the analysis and management of costs is necessary. For metal underground mines, with the gradual

implementation of exploration and mining projects, capital investment and labor consumption are

dynamic and increase cumulatively in stages. Consequently, in the evaluation of ore value, we should

proceed from a series of processes such as: exploration, mining, processing and the smelting of

geological resources, and then study the resources increment in different stages of production and the

processing. To achieve a phased assessment of the ore value and fine evaluation of the cost, based on

the value chain theory and referring to the modeling method of computer integrated manufacturing

open system architecture (CIMOSA), the analysis framework of gold mining enterprise value chain is

established based on the value chain theory from the three dimensions of value-added activities, value

subjects and value carriers. A value chain model using ore flow as the carrying body is built based on

Petri nets. With the CPN Tools emulation tool, the cycle simulation of the model is carry out by the

colored Petri nets, which contain a hierarchical structure. Taking a large-scale gold mining enterprise

as an example, the value chain model is quantified to simulate the ore value formation, flow, transmission

and implementation process. By analyzing the results of the simulation, the ore value at different

production stages is evaluated dynamically, and the cost is similarly analyzed in stages, which can improve mining enterprise cost management, promote the application of computer modeling and

simulation technology in mine engineering, more accurately evaluate the economic feasibility of ore

utilization, and provide the basis for the value evaluation and effective utilization of low-grade ores.

Directional excitation of sound in an aperiodic finite baffle system is analyzed using a method developed earlier in electrostatics. The solution to the corresponding boundary value problem is obtained in the spatial-frequency domain. The acoustic pressure and normal particle velocity distribution in acoustic media can be easily computed by the inverse Fourier transform from their spatial spectra on the baffle plane. The presented method can be used for linear acoustic phased arrays modeling with finite element size and inter-element interactions taken into account. Some illustrative numerical examples presenting the far-field radiation pattern and wave-beam steering are given.

The influence of sewage sludge torrefaction temperature on fuel properties was investigated. Non-lignocellulosic waste thermal treatment experiment was conducted within 1 h residence time, under the following temperatures: 200, 220, 240, 260, 280 and 300°C. Sawdust was used as lignocellulosic reference material. The following parameters of biochar have been measured: moisture, higher heating value, ash content, volatile compounds and sulfur content. Sawdust biochar has been confirmed to be a good quality solid fuel. High ash and sulfur content may be an obstacle for biochar energy reuse. The best temperature profile for sawdust torrefaction and fuel production for 1 h residence time was 220°C. At this temperature the product contained 84% of initial energy while decreased the mass by 25%. The best temperature profile for sewage sludge was 240°C. The energy residue was 91% and the mass residue was 85%. Higher temperatures in both cases caused excessive mass and energy losses.

Autocorrelation of signals and measurement data makes it difficult to estimate their statistical characteristics. However, the scope of usefulness of autocorrelation functions for statistical description of signal relation is narrowed down to linear processing models. The use of the conditional expected value opens new possibilities in the description of interdependence of stochastic signals for linear and non-linear models. It is described with relatively simple mathematical models with corresponding simple algorithms of their practical implementation.

The paper presents a practical model of exponential autocorrelation of measurement data and a theoretical analysis of its impact on the process of conditional averaging of data. Optimization conditions of the process were determined to decrease the variance of a characteristic of the conditional expected value. The obtained theoretical relations were compared with some examples of the experimental results.

Lean management has become a much-researched topic in operations management. Beyond

its technical aspects, nowadays the analysis of soft factors (corporate culture, organization,

management, human resource management, knowledge transfer practices) have come to the

fore. However, there are few sources available to the lean organization to find out what organizational

changes are taking place alongside the lean application, and what organizational

structures are being developed. In our study first we deal with the literature-based concepts

of lean organizational structure and with the international examples, and then through five

Hungarian corporate solutions and with help of the literature of organizational theories we

synthesize the lean organizational forms.

Spare parts are one of the important pillars in the after-sales service of automotive business.

Customers will satisfied and comfortable if the availability of spare parts is guaranteed.

Spare Part Center is one of function to support unit sales and as well as profit-oriented,

so the accuracy and speed of spare part acceptance by the customer is an important key

to winning the competition. Order Picking is one of the supply chain processes that play

a role in warehouse operations to meet customer needs. Order Picking is the most expensive

activity in warehousing and can reach 55% of the total cost of warehousing operations, so it

is considered a top priority in increasing productivity, even reaching 65% of total warehouse

operating costs. The purpose of this research is to increase productivity in the process

of picking order through reduction of processing time. Increased productivity is done by

improving the working method of the picking process. From the result the comparing, the

method by zone requires less total picking time (193.712 seconds) than by routing (249.559

seconds) decreased 55.85 second time, in other words, an increase of 22.38%. With the Visual

Stream Mapping (VSM) in this research can reduce to travel time, it means that the total

distance traveled is small than the current method. The impact from VSM approach will

eliminate time for preparation of 1.960 seconds, and take empty trolley of 200 seconds. In

this case some of traveling non-value

This study demonstrates application of Lean techniques to improve working process in

a sewing machine factory, focusing on the raw material picking process. The value stream

mapping and flow process chart techniques were utilized to identify the value added activities,

non-value activities and necessary but non-value added activities in the current

process. The ECRS (Eliminate, Combine, Rearrange and Simplify) in waste reduction was

subsequently applied to improve the working process by (i) adjusting the raw material picking

procedures and pre-packing raw material as per demand, (ii) adding symbols onto the

containers to reduce time spent in picking material based on visual control principle, and

(iii) developing and zoning storage area, identifying level location for each row and also

applying algorithms generated from a solver program and linear programming to appropriately

define the location of raw material storage. Improvement in the raw material picking

process was realized, cutting down six out of 11 procedures in material picking or by 55%,

reducing material picking time from 24 to 4 min or by 83%. The distance to handle material

in the warehouse can be shortened by 120 m per time or 2,400 m per day, equal to 86%

reduction. Lean techniques

The relatively limited application of lean in the food process industries has been attributed to

the unique characteristics of the food sector i.e. short shelf-life, heterogeneous raw materials,

and seasonality. Moreover, barriers such as large and inflexible machinery, long setup time,

and resource complexity, has limited the implementation and impact of lean practices in

process industries in general. Contrary to the expectations in the literature, we bring in this

paper a successful experience of lean implementation in a company of the food-processing

sector. By focusing on two lean tools (VSM and SMED), the company reduced changeover

time by 34%, and increased the production capacity of the main production line by 11%.

This improvement enabled the company to avoid the use of temporary workers by extending

the worktime of its workforce during peak months. Moreover, the reduction of setup time

avoided the use of large lot size in production, which, in turn, reduced the total cycle time

of production and the incidence of quality problems.

Intraspecific changes in genome size and chromosome number lead to divergence and species evolution. Heavy metals disturb the cell cycle and cause mutations. Areas contaminated by heavy metals (metalliferous sites) are places where microevolutionary processes accelerate: very often only a few generations are enough for a new genotype to arise. This study, which continues our long-term research on Viola tricolor (Violaceae), a species occurring on both metalliferous (Zn, Pb, Cd, Cu) and non-metalliferous soils in Western and Central Europe, is aimed at determining the influence of environments polluted with heavy metals on genome size and karyological variability. The genome size of V. tricolor ranged from 3.801 to 4.203 pg, but the differences between metallicolous and non-metallicolous populations were not statistically significant. Altered chromosome numbers were significantly more frequent in material from the polluted sites than from the non-polluted sites (43% versus 28%). Besides the standard chromosome number (2n = 26), aneuploid cells with lower (2n = 18-25) or higher (2n = 27, 28) chromosome numbers were found in plants from both types of site, but polyploid (2n = 42) cells were observed only in plants from the metalliferous locality. The lack of correlation between chromosome variability in root meristematic cells and genome size estimated from peduncle cells can be attributed to elimination of somatic mutations in generative meristem, producing chromosome-stable non-meristematic tissues in the peduncle.

This article contributes to the growing literature on Art. 7 TEU by showcasing the strong and weak points of this provision in the context of the on-going rule of law backsliding in Hungary and Poland – backsliding which threatens the very fabric of EU constitutionalism. The article presents the general context of the EU’s institutional reactions to the so-called “reforms” in Poland and Hungary, which are aimed at hijacking the state machinery by the political parties in charge. Next it introduces the background of Art. 7 TEU and the hopes the provision was endowed with by its drafters before moving on to analysis of its scope and all the mechanisms made available through this instrument, including the key procedural rules governing their use. The author posits that it may be necessary to put our hopes in alternative instruments and policies to combat the current rule of law backsliding, and the article concludes by outlining three possible scenarios to reverse the backsliding, none of which are (necessarily) connected with Art. 7 as such.

The paper discusses selected topics in moral philosophy of Professor Bogusław Wolniewicz. His overall approach is marked by intellectual independence and analytic treatment of moral issues. The theory of values that he has endorsed can be described as a moderate non-religious absolutism based on weak metaphysical principles. Although in general his normative position can be assimilated to the views of an enlightened liberal, it also clashes with that position insofar as he proclaimed the existence of ontological evil and supported legitimacy of death penalty.