Purpose – The purpose of this paper was identification and empirical assessment of the differentiation of consumers’ attitudes in Ukraine and Poland to Russian brands and other brands offered on the Russian market after Russia’s aggression against Ukraine on February 24, 2022.
Design/methodology/approach – The main research methods include a systematic literature review and the authors’ own surveys conducted in November 2022. The research sample comprised 950 consumers – 67%of them were Poles, 30% – Ukrainians and 3% from other countries.
Findings – A respondents’ country (Poland and Ukraine) does not impact attitudes to brands offered on the Russian market after Russia’s invasion of Ukraine on February 24, 2022. Moreover, it does not affect and differentiate emotional engagement in the conflict and assistance to war victims. Cluster analysis resulted in identifying two groups on the basis of consumers’ declared emotional reactions to the war. The first group was smaller (N 5 353, 37.2%), referred to as “indifferent consumers”, and was characterized by a greater inclination to purchase brands offered in Russia. The other cluster, referred to as “sensitive consumers” (N 5 597, 62.8%), comprises those engaged in offering assistance to war victims, showing strong emotions in connection with the aggression and military activities and characterized by a clearly negative attitude to Russian and other offered brands and an inclination to boycott these brands.
Research limitations/implications – A short time horizon, the study confined to two countries, difficulties in reaching Ukrainian respondents due to power failures in Ukraine in the period of conducting the survey (November 2022), a non-representative research sample – overrepresentation of people aged 18–25 years. Practical implications – The research study contributes to the knowledge about consumer brand attitudes and preferences under unique social, economic and market conditions. These conditions were created by Russia’s invasion of Ukraine in 2022, as well as the international and global character of the war in Ukraine. The significant implications of the study refer to brand communication policies and companies’ CSR-related declarations. A number of consumers’ errors were recorded, resulting from wrong brand retrieval, which were rectified at a later stage as a result of international restrictions imposed on Russia, harsh media criticism and social international embargoes imposed on brands offered in Russia. The marketing communication of contemporary global brands should give consideration to the informative function of CSR activities, and the communication process should be continuous. Critical attitudes and an inclination to boycott brands point to the possible consequences faced by inconsistent and ethically doubtful brand policies. This implication is clearly confirmed by the results of the study.
Social implications – The authors also wish to highlight the implications for practice and society. As mentioned earlier, Polish consumers involved in providing aid to victims of the war also expressed their opposition to the war by boycotting Russian products and international brands remaining in Russia. Popularization of the research results obtained by the authors can be a form of sensitizing the public to the need for long-term relief, awakening global awareness of the essence and importance of sanctions imposed on Russia, as well as the possibility of expressing opposition through individual purchasing decisions and boycotting brands still present in Russia.
Originality/value – The study allowed for identifying consumers’ differentiated brand attitudes in two countries: a country inflicted by war (Ukraine) and a front-line country, strongly supporting Ukraine (Poland). The research contributes to consumer behavior theories and studies of consumer attitudes and preferences from the perspective of international corporations’ CSR activities under the unique conditions of war. Also, it contributes to the knowledge of the mechanism of forming attitudes to Russian and international brands offered in Russia among CEE consumers.

Purpose – The primary purpose of this paper is to identify the so-called core authors and their publications according to pre-defined criteria and thereby direct the users to the fastest and easiest way to get a picture of the otherwise pervasive field of bankruptcy prediction models. The authors aim to present state-of-the-art bankruptcy prediction models assembled by the field’s core authors and critically examine the approaches and methods adopted.
Design/methodology/approach – The authors conducted a literature search in November 2022 through scientific databases Scopus, ScienceDirect and the Web of Science, focussing on a publication period from 2010 to 2022. The database search query was formulated as “Bankruptcy Prediction” and “Model or Tool”. However, the authors intentionally did not specify any model or tool to make the search non-discriminatory. The authors reviewed over 7,300 articles.
Findings – This paper has addressed the research questions: (1) What are the most important publications of the core authors in terms of the target country, size of the sample, sector of the economy and specialization in SME? (2) What are the most used methods for deriving or adjusting models appearing in the articles of the core authors? (3) To what extent do the core authors include accounting-based variables, non-financial or macroeconomic indicators, in their prediction models? Despite the advantages of new-age methods, based on the information in the articles analyzed, it can be deduced that conventional methods will continue to be beneficial, mainly due to the higher degree of ease of use and the transferability of the derived model.
Research limitations/implications – The authors identify several gaps in the literature which this research does not address but could be the focus of future research.
Practical implications – The authors provide practitioners and academics with an extract from a wide range of studies, available in scientific databases, on bankruptcy prediction models or tools, resulting in a large number of records being reviewed. This research will interest shareholders, corporations, and financial institutions interested in models of financial distress prediction or bankruptcy prediction to help identify troubled firms in the early stages of distress.
Social implications – Bankruptcy is a major concern for society in general, especially in today’s economic environment. Therefore, being able to predict possible business failure at an early stage will give an organization time to address the issue and maybe avoid bankruptcy.
Originality/value – To the authors’ knowledge, this is the first paper to identify the core authors in the bankruptcy prediction model and methods field. The primary value of the study is the current overview and analysis of the theoretical and practical development of knowledge in this field in the form of the construction of new models using classical or new-age methods. Also, the paper adds value by critically examining existing models and their modifications, including a discussion of the benefits of non-accounting variables usage.

Purpose: This article seeks to assess the scale of using the funds from Poland’s 1% of personal income tax scheme in the funding of public benefit activity conducted by public benefit organizations in the area of promotion of sports and physical culture. Moreover, it attempts to establish the determinants of revenues from this source earned by individual organizations.
Design/Methodology/Approach: The article presents the results of own research based on a sample of 100 random public benefit organizations. Research conclusions are formulated based on the literature and legislation review, data from the financial statements and technical reports of selected organizations, and statistical methods selected to verify the formulated hypotheses.
Findings: The revenues earned by the organizations from the 1% scheme do not depend on conventional factors, such as organization coverage, the number of beneficiaries, and the persons involved in the activity of the organization or duration of public benefit activity.
Research limitations/Implications: The model developed for research purposes considers no immeasurable factors that may affect the amount of earned revenues, such as recognizability of organization in the society or taxpayer loyalty.
Originality/Value: Our research pioneers the issue of determinants of funds acquired by the organizations from the 1% scheme. Research conclusions can be regarded as a voice in the discussion on the sources of funding the operation of foundations and associations.

Purpose: Digitalisation of healthcare in Poland which covers e-prescriptions, e-referrals, and shar ing electronic medical records (EMR) on the P1 platform3 is supposed to be fully completed and implemented from 1 January 2021. The success of that implementation is strictly connected to the level of digital skills of both healthcare providers and healthcare service users. The purpose of the present paper is to indicate potential problems which may arise from the digitalisation of healthcare in social groups which are not adapted to using information and communication technologies (ICT) in their day-to-day lives, especially in case of the elderly.

Methodology: In order to indicate a potentially high level of digital exclusion in society, secondary data collected by Eurostat, Statistics Poland and CBOS4 were used. Problems in the healthcare sector, including those resulting from the digitalisation implemented in Poland, were presented against the backdrop of the changing law which applies here.

Findings: The introduction of digital solutions in the healthcare sector in Poland, including EMR, e-referrals, and e-prescriptions, was postponed numerous times, which can indicate the lack of the proper preparation of providers for a digital revolution. However, a potentially greater problem may lie with healthcare service users, especially considering the fact that such services are used mostly by the elderly. The phenomenon of digital exclusion, generally associated with the lack of skills neces sary for using ICT, is frequently observed particularly among senior citizens. It can lead to social isolation which is a risk factor that influences the health of senior citizens and the quality of their lives.

Originality/value: Some of the issues resulting from the adopted solutions and the legislation govern ing healthcare in Poland, including the digitalisation of said healthcare, and proposals for amend ments in this regard were provided in this interdisciplinary paper. It seems that those solutions could be used to reduce the threats of the digital exclusion of a significant part of Polish society, particularly in the group of seniors.

Purpose: The increasing pace of technological progress, hyper-competitiveness, volatility of markets, dominant in the contemporary society all cause signifcant changes in the approach to innovation and lead to the emergence of a new generation of models of innovation processes. An open innovation model is based on a systematic search for as well as research and use of various sources of opportunities for innovations that offer commercial potential. The main objective of this article is to analyse the possibilities of application of models of open innovation in management of micro, small, and medium enterprises (SMEs) in Poland. This article intends to explore the essence of open innovation by values, its inception, and conditions for its implementation in the management process specifc to the SME sector.

Methodology: The study has been based on in-depth semi-structured interviews conducted among business managers/owners responsible for innovation development of SMEs in Poland (16 interviews in total).

Findings: SMEs usually do not have their own research and development (R&D) departments, but need external support and R&D solutions tailored to their needs. SMEs need innovations and skills, which requires close cooperation with different partners. In order for SMEs to beneft from innovation processes, a structured cooperation not only with scientists and researchers, but also with other market partners needs to be established and intensifed. It changes both the creation of intellectual capital and the ways to manage it.

Originality: The new approach in the context of management of innovation is now one of the key challenges faced by smaller businesses. It is necessary to make changes in the approach to integration of external sources of innovation with the potential and resources at the disposal of a given company.

I shall refer to concepts of identity and difference on the border between culture and society not only to better understand and explain waves of social anger experienced by individuals or communities but also to reflect on ways in which to address the challenges that emerge within the social environment. One is angry when struggling with fnancial insecurity due to unemployment or low income; economists analyse this phenomenon. Another one is angry because of the mediocrity of those in power; political scientists explore this matter. The media, whose task is to bring the above to public attention, also become instruments that shape events and they aspire or even engage in exercising power. Thus, I shift the focus to society and its culture as sources of anger and, at the same time, areas where we may appease anger (Mishra, 2017; Sloterdijk, 2011). People often tap into the power of identity and difference as a resource. I do not assume that culture prevails, but society needs to take it into account if it is to understand itself and change any distressing aspects of reality.

Purpose: To analyse the issue of public debt in Poland and examine its effect on other areas of socio-economic life as well as government policy.
Approach: The question of public debt is placed in its historical context by looking at how it grew during the Communist system and influenced the transition period. The article draws on a range of secondary economic statistics and considers in detail a number of public policy issues, such as the reform of the pension system.

Findings: One result of the large debt incurred by the end of the 1970s was that Poland became indebted to creditors in the West. This dependency helped to shape its economic policy at the end of the 1980s. The transition to a market economy placed new burdens on the country’s public services, primarily due to the resulting large deactivation of labour. Furthermore, the creation of a compulsory private pension system at the end of the 1990s diverted significant funds out of the government’s budget and swelled the country’s public debt. Since the outbreak of the economic crisis, Poland has avoided a recession by increasing public investment by utilising available European Union funds. However, due to internal and external limits on the size of its public debt, the government is being pressured to reduce this spending. In order to create more fiscal room, the government has partly dismantled the compulsory private pension system as a short-term solution to the growing debt crisis.

Value: In the wake of the global financial crisis and economic turmoil in the European Union, the matter of public debt has taken on increased importance. This paper considers this question from a long-term perspective in a country that has been relatively successful during the international economic downturn. By examining public debt from this broad perspective, we can better understand the economic situation in Poland and the European Union, whilst also shedding light on some of the surrounding academic perspectives and public policy debates.

Purpose: The purpose of this research was to analyze correlates of access to, use of and skills with PC and Internet tools with social characteristics such as occupational category, income and other indicators of status.

Methodology: The research reported here presents trend analysis and multiple regression results
based on nationally representative samples of Poles collected in 2003 and 2008. The data are from
the Polish Panel Study (POLPAN) collected by the Institute of Philosophy and Sociology, Polish
Academy of Sciences.

Findings: The results showed that there are lingering disparities in PC ownership and Internet use
by occupational status (employed vs. unemployed) and occupational category. On the positive side,
all groups are more likely to possess a PC or use the Internet in 2008 relative to 2003. The results
further showed sharp disparities across occupational categories for PC skills. For example, while
100% of professionals claimed the ability to receive an email, only 51.5% of farmers attested to
such skill. A regression analysis showed that only PC ownership had a weak positive effect on later
income. Neither Internet use nor proficiency with PCs and the Internet were revealed to have
positive impacts on income after five years. The results of this study challenged the notion of the
digital divide. The analysis showed that, except in the case of access to a PC in the home, which
had a small impact on income growth, PC/Internet use and skills in Poland in recent years do not
have any statistically significant relationship with income. It was concluded that the finding where
two of the three factors are not correlated with income growth is evidence of digital parity or
a growing digital equality among citizens in modern Poland.

Purpose: Diagnosis of the opportunities and threats associated with the introduction of the euro in Poland wasthe main focus of this study. The research had two main objectives: exploratory and operational. The exploratory objective was to capture the structure of convictions affecting Poles’ attitudes toward the introduction of the euro. The operational objective was to verify which of those convictions have the most infl uence on the lack of
support for the introduction of the euro.

Methodology: The research was conducted with a national random sample (n=509) of Polish citizens. The CAPI/CASI face-to-face questionnaire was used.

Findings: There exists a multi-level structure of attitudes towards the euro. The attitude toward the introduction of the euro is explained by attitudes toward the euro and the Polish zloty, perceived gains and losses from introduction of the euro and life attitudes. One cannot force another individual to support the introduction of the euro. However, one can act upon the convictions of the nation, which has a major impact on raising euro
acceptance. The most impact is from strengthening of national beliefs, which strongly and positively affect the level of euro acceptance, whereas any reduction lowers the acceptance of the introduction of a new currency.

Limitations: As any other social phenomena, money perception is very dynamic and dependent on current political and social issues. Therefore, despite the fact that the model seems to defi ne the factors and their influence on euro perception very accurately, it is essential that every time it is applied, the current state of mind of the society is measured. Furthermore, additional research should be conducted for groups deviating from the average results for the society.

Originality: The practical aspect of this research is the opportunity to point out convictions, which need to be modified to increase euro acceptance.

Purpose: The article contents are a synthetic presentation of the evolution of marketing and the hitherto development of social innovation as well as a comparison of the leading traits of both processes at the present stage of development. Based on this, there is an attempt to assess their impact on the social and economic development.

Methodology: This article is of a theoretical nature.

Findings: The idea and concept of marketing and social innovation have a great potential to serve socioeconomic development. To a certain degree, they have approximate or even common ideas and goals as well as similar concepts and effects. Social innovation is a support for marketing in the delivery of values and satisfaction to consumers and to a signifi cant part of the society. It also independently affects raising the quality of life of the society, owing to socialisation, diffusion and aid in the more effective use of technological, organisational, managerial and marketing innovations.

Value: The article is a part of the stream of current discussion on the place and role of marketing and social innovation in the contemporary economy and society.

Purpose: The purpose of the article is to analyze some of the innovation drivers in Poland in comparison to the selected developed and developing countries, to present the general determinants and features of the “open innovation” concept, and finally to determine the most important incentives of the open knowledge ecosystem creation process in Poland.

Methodology: The research approach and methodology are based on the assumption that in the contemporary world economy innovativeness and competitiveness depend not only on traditional modes of technology transfer (e.g. foreign direct investment, license or arm’s length agreements), but also on knowledge absorption capabilities.

Findings: The transnational corporations have already perceived the knowledge creation potential of Internetbased digital communities, therefore they are strongly interested in the implementation of the “open innovation” concept in their business models. Based on completed survey results and a selected data comparative analysis one can conclude that the innovativeness of the Polish economy has not increased since the last two decades, and
future development prospects in this area are rather gloomy. It seems that the cornerstone of the open knowledge environment building process is a systemic change concerning citizen-state relations.

Originality: The value of the article stems from emphasizing the importance of trust and cooperation as the fundamental factors influencing growth of networked innovation capabilities of society. Moreover, without promoting the development of such social attitudes it is impossible to create a modern digital society, and to profit from ideas and knowledge circulating on the Web.

Purpose: recapitulation of educational experiences in the field of business ethics. Identification of risks and opportunities referring to ethical education, both on academic and
professional levels.

Methodology: a broad description with more profound analysis of chosen issues.

Findings: the essay gathers experiences from the field of business ethics education on different levels: organization and academic as well as postgraduate. It shows a specificity at each level, especially the differences between assumptions, and then evaluates efficiency. It underlines the didactic and formation aspects of business ethics. It enables one to follow the changes within business ethics as an educational subject with aims and methods. In the end, the changes lead to presenting business ethics as an efficient instrument of forming desirable attitudes and standards in organizations.

Originality: a presentation of the main problems of ethical education gives an opportunity to improve programs and methods in the area of education. The essay presents the ways of adapting the educational offer to the expectations of society as well as to market requirements.

Cel: celem artykułu jest przeanalizowanie roli globalnej Sieci jako medium umożliwiającego nie tylko wymianę informacji, lecz również zamieszczanie własnych treści i wyrażanie poglądów na forum publicznym.

Metodologia: na podstawie badań ankietowych przeprowadzonych podczas konferencji oraz analizy porównawczej wybranych danych można stwierdzić, że sieci teleinformatyczne
coraz wyraźniej wpływają na różne aspekty życia publicznego, w tym – na proces budowania społeczeństwa obywatelskiego.

Ograniczenia badawcze/wnioski: mimo pewnego ograniczenia, jakim była niewielka grupa ankietowanych osób, wyniki badań wskazują, że rosnąca dostępność Internetu oraz rozwijane kompetencje cyfrowe mogą i powinny przełożyć się na wzrost poziomu debaty publicznej (chociaż jak na razie głównym medium przekazu politycznego i społecznego
w Polsce pozostaje telewizja). Co więcej, pełne i świadome uczestnictwo w nowoczesnych
formach życia społeczno-kulturalnego będzie coraz trudniejsze bez rozwiniętych umiejętności cyfrowych, dlatego przeciwdziałanie wykluczeniu technologicznemu leży w interesie całego społeczeństwa. Środkiem do realizacji tego celu powinny być przede wszystkim zakrojone na szeroką skalę działania edukacyjne, przy czym wśród ich głównych inicjatorów należy wymienić rodzinę, instytucje edukacyjne różnego szczebla oraz podmioty publiczne.

Cel: celem artykułu jest wskazanie istotnej roli rodziny w kształtowaniu społeczeństwa obywatelskiego, a szczególnie postaw obywatelskich młodego pokolenia.

Metodologia: w artykule przedstawiono wyniki dyskusji, jaka miała miejsce podczas konferencji "Czas na rozwój. Człowiek i biznes w społeczeństwie obywatelskim". Przedmiotem tej dyskusji była rola rodziny w kształtowaniu społeczeństwa obywatelskiego oraz wartości i postaw obywatelskich. Posłużono się również sondażem diagnostycznym nt. "Czy jesteśmy społeczeństwem obywatelskim", przeprowadzonym wśród 441 respondentów.

Wnioski: rodzina jest strukturą społeczną, którą należy szczególnie chronić i wspierać,
zwłaszcza gdy jej funkcjonowanie ulega zmianie. Polska rodzina znajduje się obecnie w specyficznej sytuacji. Z jednej strony zaobserwować można odchodzenie od wartości o charakterze tradycyjnym, z drugiej – podejmowanie prób odnalezienia się w nowoczesnym społeczeństwie. Poziom kultury, zainteresowań rodziców wpływa bezpośrednio na wartości dzieci, ich postawy i zachowanie. Na przestrzeni wieków znacznie zmienił się model rodziny. Podstawowe zmiany zachodzące w jej strukturze można przypisać przeobrażeniom dokonującym się we współczesnym społeczeństwie. Dzisiejsza rodzina ma ograniczoną funkcję kontrolną. Współczesne warunki życia, szczególnie miejskiego i wielkomiejskiego, nie
sprzyjają zastosowaniu przez rodzinę kontroli nad swoimi dziećmi. Przyczynia się to do anonimowości jednostki, wydłużenia czasu przebywania poza domem.

Oryginalność: podjęty temat jest bardzo istotny w kontekście toczącej się dyskusji medialnej nad definicją rodziny, jej rolą i wsparciem społecznym. Przedstawiona analiza problemu
jest jedynie próbą zasygnalizowania roli rodziny w tworzeniu społeczeństwa obywatelskiego oraz zwrócenia uwagi na znaczenie kapitału społecznego wyznaczającego specyfikę i
potencjał tej kategorii społecznej. Społeczeństwo obywatelskie powinno mieć swój początek już w rodzinie.

Cel: celem artykułu jest pokazanie wpływu partycypacji wyborczej na kreowanie społeczeństwa obywatelskiego w Polsce, na przykładzie Pomorza Zachodniego.

Metodologia: w artykule przedstawiono różne koncepcje społeczeństwa obywatelskiego, a także czynniki wpływające na jego kształtowanie. Szczególną uwagę poświęcono typom
ordynacji wyborczych i analizie frekwencji wyborczych w różnych wyborach. W ostatniej części omówiono badania przeprowadzone podczas konferencji "Czas na rozwój. Człowiek i biznes w społeczeństwie obywatelskim".

Oryginalność: wartość artykułu polega na pokazaniu przeglądu badań nt. frekwencji wyborczych, a zwłaszcza na zestawieniu badań ogólnopolskich z badaniami przeprowadzonymi wśród grupy 32 respondentów – uczestników konferencji wymienionej
wyżej.

Wnioski: główne wnioski artykułu są dwa. Po pierwsze, partycypacja wyborcza jest jednym
z elementów współczesnego społeczeństwa obywatelskiego. Po drugie, partycypacja wyborcza na Pomorzu Zachodnim jest mniejsza niż w skali ogólnopolskiej.