Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability.
Design/methodology/approach – Two experiments were conducted in which young (N 5 62) and experienced (N 5 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting.
Findings – Research demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1).
Research limitations/implications – Results of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning.
Originality/value – This study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.

Purpose: The article presents the phenomenon of hazards related to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) in the food supply chain (FSC) by identifying possible stakeholders of a seafood company who might be influenced by the hazards.

Design/methodology/approach: A case study analysis was conducted with a review of the organization’s documentation alongside a semi-structured interview and an impact effort matrix.

Findings: Seven out of 18 stakeholders had to strongly engage in minimizing the effects of hazards related to SARS-CoV-2. The most important areas of cooperation regarded safety were identified. Both external and internal documents and reports regarding the minimizing of negative effects of hazards related to SARS-CoV-2 were required by institutional clients, official authorities and the studied organization itself. The proper identification of stakeholders and up-to-date knowledge about them allowed the organization to react faster
and protect the FSC.

Research limitations/implications: The authors’ research was based on qualitative methods, so it lacked a diagnostic survey, along with similar studies for comparison of results and approaches.

Practical implications: The surveyed company may be a good benchmark for others to follow when choosing the appropriate approach in the field of stakeholder analysis for addressing new emerging risks.

Originality/value: The findings are important, timely and original, and they focus on a subject rarely studied in the literature. The information from the paper applies to numerous groups of food companies.

Purpose: This research focuses on firm resources and capabilities used for value co-creation in service innovation. Specifically, I investigated how service innovation is created in an in-ternational engineering company. The aim of this article is to reveal what resources and capa-bilities are employed by a service provider for value co-creation in the innovation project of engineering service and how they vary in particular stages of this project.

Methodology: The research is based on qualitative methodology by a multi-case study strate-gy. Focus group discussion with senior managers and semi-structured interviews with project managers of the studied international engineering company were used as concrete data gather-ing methods. Data analysis was conducted using the content analysis method.

Findings: The research revealed eight value co-creation activities accomplished by the engi-neering company and client during the engineering service innovation project. The activities are as follows: co-identification of the client’s problem, co-evaluation of ideas, co-defining of client’s requirements, co-analysis of environment, co-design, co-testing, and co-adoption, co-production, and co-activities after the launch. These activities are diffused in different project stages and demand a range of resources: expert knowledge, diagnostic, communication skills, trust, experience, technological equipment, human resources. Moreover, they require diverse capabilities: relational, innovative, analytical, negotiation, knowledge absorptive, planning, organizational flexibility, and cross-cultural. The intensity and variety of using the mentioned resources and capabilities differ relying on the value co-creation activity. Expert knowledge, communication skills as resources, and relational and innovative capabilities were empha-sized by the researchers most often. We hope these findings will represent a step toward a more coherent resource-based view (RBV) and service innovation theories.

Implications: The study involved only one Lithuanian engineering company, so the research context may influence the findings. Another limitation is related to the small number of cases and research participants.

Originality: Unlike previous studies that revealed the importance of single resources and ca-pabilities for service innovation, this study determined the range of resources and capabilities employed in different activities of engineering service innovation project stages, especially in the value co-creation activities performed by the engineering company and clients. Moreover, research also identified how resources and capabilities vary at different stages of these pro-jects.

Purpose: The study aims to identify the main directions of intragroup cooperation, along with crucial areas of cooperation in business groups, and develops theoretical models of cooperation in a business group.

Methodology: The qualitative approach is applied in the study that is based on the cross-case analysis of four business groups operating in Poland.

Findings: Results indicate that business groups cooperate mainly vertically (cooperation between the core company and affiliates) in operations. Horizontal (among affiliates) and vertical cooperation in other areas – marketing, R&D, finance, and human resources – are not so intense. The study enables us to propose a theoretical framework of cooperation models in business groups based on two dimensions – the direction of cooperation and the number of cooperation areas. It leads to the identification of four models: two-sided loose cooperation, two-sided tight cooperation, multi-sided loose cooperation, and multi-sided tight cooperation.

Implications: Identification of main directions of cooperation in business groups, along with areas of cooperation have implications for both researchers and managers. Findings of the study and the theoretical framework of cooperation models in business groups can be used as a basis for the further theoretical exploration of the organization and functioning of business groups in the economy and a strategic decision guideline for managers.

Originality: The literature focuses mainly on the interorganizational cooperation between dispersedly owned standalone entities. Studies on intraorganizational cooperation in business groups are limited. The study aims to provide a better understanding of cooperation between entities in business groups.

Purpose: The article presents business models developed in organizations of the “new cooperativism” trend, whose application leads to a bottom-up solution of important social problems at the local level and, in a broader perspective, stimulation of sustainable development.

Methodology: The adopted methodology uses a qualitative approach. The research was conducted in the form of case studies of four organizations following “new cooperativism,” based on in-depth interviews, observations, and analyses of organizational documents and various types of publicly available materials.

Findings: The study showed that “new cooperativism” organizations use in their business models the old practices developed by classical cooperatives, which work well in today’s conditions and have the potential to provide a positive impact on important socioeconomic dysfunctions, which can be fully implemented through modern technologies.

Research Limitations: The limitations typical of the case study method entail the uncertainty of results replication, which disallows their broad generalization. However, the obtained results indicate the need to conduct a scientific diagnosis of emerging collaborative grassroots organizations and the importance of their participation in the three-sector economic concept of the state.

Originality: The article and its conclusions are based on empirical research of the practical effectiveness of business models used in organizations of the “new cooperativism” trend.

Purpose: The scientifc purpose of the study is an attempted synthesis of interpretation of “the virtual economy” and “the virtual environment” in the Polish and foreign literature on the subject. The cognitive purpose thereof is to offer an identifcation and a qualitative analysis of the factors that determine the development of e-entrepreneurship using an example of business practice. Methodology: The theoretical basis of the study is a scientifc research of leading scholars on the theory of entrepreneurship in the context of virtual economy. An exploratory, qualitative case study methodology has been applied for the purpose thereof. The research has been conducted using the example of Currency One SA, operating on the currency exchange market in virtual economy. The application of the empirical method of a case study has made it possible to characterize the essence of e-entrepreneurship and present the studied phenomenon in business practice. Findings: Research results reveal an existence of interdependencies between the intellectual potential of staff members and the market success of a company. Explanation of the critical success factors, showing the implementation of innovative ICT solutions and stages of company development, illustrates how the existing theory is experienced by practitioners in virtual economy. Furthermore, the paper confrms the positive impact of e-entrepreneurship on the effectiveness of the company subject to analysis, and presents virtual economy as a completely new sphere through which it is possible to offer new products and services. Research implications: The rationale for conducting research on case studies is the need to orient the practice towards a better understanding of modern economic reality. The study may provide a starting point for empirical quantitative research, as well as act as a contribution to the discussion on entrepreneurship in the rapidly changing virtual economy. Originality: This paper comprises not only a set of notions related to and the concept of e-business models, but also offers new arguments in the discussion on the framework for entrepreneurship in virtual economy. The conducted research is an original attempt to explain the essence of the studied phenomenon and to illustrate its progress in a changing business environment.

Purpose: This paper aims to explore the topic of knowledge safety, defned as the state of knowledge being safe from loss, leakage, attrition, oblivion, waste or theft. The paper frst presents a theoretical background and review of previous studies on knowledge loss and ways of overcoming it, and then illustrates the topic of knowledge safety with ten case studies from the small and medium-sized enterprises (SMEs) sector.

Methodology: The paper is based on an analysis of Knowledge Management (KM) literature devoted to knowledge loss and its potential types in companies, and on the results of case study research. Knowledge safety was frst defned and contrasted with other terms, and then examined in 10 selected SMEs. The research resulted in a clarifcation of what SMEs understand by the term of “knowledge safety” and what kind of measures they take to ensure it.

Findings: As the analysis shows, the examined SMEs attribute diversifed signifcance to the issue of knowledge safety. For some of them, such problem does not exist at all and they state that they can ensure knowledge safety in all aspects of their operations. Some companies perceive it mainly through the safety of the knowledge stored in electronic databases, while others link it with the human factor only.

Research limitations: Research results are limited to ten companies operating in Poland. As such, they cannot illustrate the whole picture of the existing small or medium-sized companies.

Research implications: The fndings of both literature review and case study analysis indicate that there is a need to further examine the issue of knowledge safety by analysing the potential factors which may endanger knowledge safety and the methods to eliminate such risks.

Practical implications: The paper examines important aspects of knowledge safety and provides guidelines on how it can be ensured by managers or owners of SMEs.

Originality/value: The term of knowledge safety has been absent from the related literature so far. The paper defnes it and explores both the theoretical and the practical aspects thereof. The paper also suggests further research possibilities in this area.

Purpose: This study investigates the benefits of being perceived as a socially responsible company. The main purpose of the research was to find out whether company managers consider that certain aspects of company activity may benefit from being perceived as socially responsible. Research limitations: The primary source of data used in this study was a survey of respondents’ views and opinions rather than an analysis of extensive numerical data.

Methodology: The research methods included a literature review and a survey conducted in several Polish companies regarded as socially responsible. The so-called RESPECT Index, including socially responsible companies listed on the Warsaw Stock Exchange Main List, as well as annual rankings of responsible companies were used as a kind of reputation database for choosing survey respondents.

Findings: The most important benefits indicated by the respondents included better frm image/reputation, improved relations with stakeholders, increased employee motivation, better communication inside the company, as well as more effective management and control over new aspects not considered before. Additionally, the identified benefits were analyzed using different criteria, such as the size of the company or its feld of activity.

Originality: The problem analyzed in this study is important, yet it is still not a suffciently examined issue in many emerging markets including Poland. As benefits taken into consideration in the survey are also valid for other financial markets, the results can be used for comparative studies of Poland and other countries.

Objective: The aim of the present study is to examine whether the European Union budget comprises significant resources for financing measures relating to social cohesion. The analysis is based on the contents of the Europe 2020 Strategy.
Given the constraints of space and for the sake of clarity of the argument, the author focuses on the role of the EU budget rather than all measures aimed at social cohesion undertaken by EU institutions or targeted by policies of individual Member States.

Methodology: Documents, studies and reports published by the European Commission constitute the main source of information. In addition, the author has taken into account macroeconomic data demonstrating the deterioration of the social situation since 2009, as well as the instruments that the European Commission has deployed since 2013 in order to respond to post-crisis challenges.

Conclusions: It can be roughly estimated that more than 40 percent of total resources within the Multiannual Financial Framework 2014-2020 shall be allocated to the social cohesion policy. Opportunities afforded by the implementation of the Europe 2020 Strategy include primarily the definition of objectives whose priority is indisputable and the introduction of the hitherto neglected analysis of certain socio-economic indicators, classified by country or region and, in certain cases, examined in more detail than required by the European Commission. The monitoring of objectives is conducive to the introduction of new solutions and implementation tools, as exemplified by the new instruments within the Multiannual Financial Framework 2014-2020, as well as the adjustment of available funds in light of the most pressing challenges. The European Semester has facilitated the task of comparing progress in strategy implementation by individual Member States, as well as the provision of recommendations for each of them and an individualized approach.

Research implications: This article contributes to the discussion on further integration of the European Union's social dimension, with particular emphasis on the need to work out a common approach to immigration policy.

Originality: The author presents her own opinions regarding current events in terms of the post-crisis social cohesion policies of the European Union, taking into account the European Commission’s financial instruments.

Purpose: This study was of a theoretical character and aimed at presenting various descriptions of the interactions between all possible pairs of four well-known negotiating styles dependent on personality traits.

Methodology: This study was based on analysis of the interactions as well as authors’ experiences from their observations and analyses on human behaviors during numerous negotiations and role-play exercises arranged at the courses for practitioners. The stress was put on analyzing the interactions occurring between people representing both different and the same negotiating styles.

Findings: The attempt at describing such interactions was successful and promising for farther research. The concept constitutes a useful tool for analyzing human behavioral aspects of different types of business negotiations, within the process of their planning, conduct and evaluation. Nevertheless, the concept will be a subject of subsequent authors’ research, focusing on its improvement mainly by searching more precise features of negotiating styles and interactions between them.

Practical implications: The concept can be applied to analyze many real negotiation situations as well as within the experiment to be arranged by the authors to examine those interactions within the hundreds of pairs of negotiators solving particular case studies. Thus the description of such interactions can be treated as a specific hypothesis.

Originality: In general, the suggestion for solving complex, difficult and essential issues of negotiating styles was presented but was rarely investigated in the literature on negotiations. In particular, an original concept of describing the interactions between those styles was suggested.

Purpose: To better understand the impact of Business Intelligence systems on organizations’ effectiveness.

Methodology: Critical and descriptive literature review.
Findings: On the basis of numerous case studies described in literature and pertaining to various
types of enterprises, different industries and countries, the paper confirms the positive impact of
the implementation of Business Intelligence systems on organizations’ effectiveness.

Research implications: The paper provides insights that can fuel future in-depth research aimed
at the development of objective methods for measuring the impact of the implementation of Business
Intelligence systems on organizational effectiveness, as well as further quantitative research.
Practical implications: Results of the majority of studies indicate that the implementation of Business
Intelligence systems brings tangible benefits to organizations. The implementation should,
however, be appropriate and adequate, adjusted to each organization’s resources.

Originality: The paper organizes and systematizes knowledge about the impact of BI implementation
on organisation’s efficiency.

Purpose: The purpose of this article is to present the findings of the author’s own studies on the
influence of owner-occupied property valuation by historical cost on fixed assets value of entities
at risk of bankruptcy.

Methodology: As part of the implementation of the study, objective desk research was carried out.
Empirical research was carried out on a group of 100 companies on which the courts had declared
bankruptcy. The study sample constituted 14% of all bankruptcy cases in 2011 and was a significant
representation of the national phenomenon.

Findings: The findings indicated that historical cost values of owner-occupied properties in most
cases are significantly lower that estimated fair value when business activities continuation is
threatened. The historical cost valuation also does not provide useful information about the market
value of property, plant and equipment of entities at risk of bankruptcy that do not possess real
estate.

Research limitations/implications: Information about market value of fixed assets of entities at
risk of bankruptcy is essential in making the decision to begin bankruptcy proceedings and estimating
the ability to repay debts to creditors.

Originality/value: The results are a part of the author’s own study concerning assets valuation
when business activities continuation is threatened. The results emphasize the role of fair value
estimation of property, plant and equipment when an entity is at risk of bankruptcy.

Purpose: In this paper we evaluate both ex-ante and ex-post macroeconomic impact of EURO 2012TM on Polish regions.

Methodology: We start with modifying the Keynesian-style multiplier model to investigate the effects of Euro 2012-related spending on local economies. This specifi cation permits us, on the one hand, to easily investigate the impact on each demand component, and, on the other hand, to calculate the magnitudes of these multipliers in order to judge the credibility of potential regional welfare benefi ts. This analysis is strengthened by taking into account the regional supply constraints. The second part of our study is devoted to an econometric estimation of long-run macroeconomic impact.

Findings: Our study does not provide a strong evidence of EURO 2012 - specific effects. We fi nd the regional multipliers’ values ranging from 1,13 to 1,33 for four hosting regions. This translates into an uncommon statement of rather evenly developed regions. The ex-ante study also testifi es of an importance of public expenditure in convergence process. In case of ex-post analysis, the estimates of regional production function reveal a modest positive effect of EURO 2012-related infrastructure spending. However, this effect is small, and there is nostatistical evidence that hosting regions recorded an event-specific growth boost.

Research limitations: Both ex-ante and ex-post studies are sensitive to regional data, therefore, some calculations may suffer from disaggregation error. Additionally, ex-post analysis needs to be repeated in order to gain more insights from historical data. Finally, authors plan to complement the analysis by the Ukrainian study.

Originality: This is the fi rst paper to date addressing the EURO 2012 macroeconomic impact from the regional perspective.

Purpose: The paper discusses issues associated with using funds that support the development of entrepreneurship – the purpose of the paper is to answer questions regarding the purposefulness and effectiveness of financial instruments from EU funds aimed at the development of emerging businesses (startups).

Methodology: The paper analyzes previously conducted research studies in the fi eld of the discussed topic, it systematizes and describes the fi nancial instruments from EU funds supporting self-employment and startups in their early stages of activity. It also provides an overview of evaluation reports concerning these instruments.

The paper also contains a case study: an analysis of the effectiveness of a selected project supporting the development of entrepreneurship (co-fi nanced from EU funds), in which the method of evaluating the net effect of the support in the short term has been used.

Findings: An analysis of previously conducted research studies has shown that properly designed State aid targeted at those starting up their own business is sensible, as it provides them with seed capital and it helps them survive the most diffi cult period of the so-called “startup”. However, there is a lack of comprehensive studies to confirm the positive impact of business support interventions carried out using EU funds. The methodology of evaluating the net effect used by the Author in the conducted study has made it possible to identify the actualsize of the – positive – impact of the selected project on the growth of self-employment.

Limitations: The study revealed some limitations – the method and time of the study allow to capture the phenomenon on a micro-scale, in the short term. The institutions that are involved in the process of allocating funds should develop a comprehensive methodology that implements the idea of evaluating the net effect, allowing to assess the effectiveness of the support at regional and national level in the long term.

Originality: The originality of the paper consists in applying the theories and results of previous studies to the Polish practice of supporting businesses at their early stages of development as well as applying the method of evaluating the net effect, which allows to determine the actual impact of the intervention.

Purpose: The city presidents, that were elected in 2002, 2006, 2010, in order to be re-elected, must therefore heed not only the likes of local and central political groups but should also seek the support of the urban population that they govern. Each of them, as mayor or local president, decided to participate in the exercise of power. Therefore, every four years, they should run in the local elections. In case of a election victory they will probably endeavor to keep the instruments of power for as long as the electoral system allows them to, as well as those who have a real impact on the outcome of the elections. In a democratic state there are voters as well as political groups taking part in elections: political parties and the so-called election committees of voters (komitet wyborczy wyborców, KWW). It can therefore be argued that each candidate winning the city presidential elections will use the “eternal president” strategy. Therefore, it is worth considering whether such a strategy can be effective and how its effectiveness depends on the type of election committee.

Methodology: The article was prepared on the basis of comparative studies of electoral results in 21 cities in the years 2002–2010. The analysis was limited to cities with over 200 thousand residents or with a provincial status.

Findings: The analysis showed that the “eternal president” strategy is best employed in Gdynia – President Wojciech Szczurek is the undisputed leader of the city. It can also be noticed that this strategy has a higher effectiveness in cities where the KWW has a stronger position.

Originality: The value of the article lies in the conclusions that are based on the electoral competition index and the calculations made by the author. This indicator was calculated in cities where the same candidate was elected for president three times.