Project

Central European Network for Sustainable and Innovative Economy - CENETSIE

Goal: Central European Network for Sustainable and Innovative Economy (CENETSIE) is a project, that aims to build a community of researchers and students around two basic concepts: sustainability and innovations. The plan is to disseminate through the network the new thinking about resources, doing business and economy in general. New thinking is a new paradigm, which is not about the eternal economic growth but about sustainable development which may be achieved first of all thanks to innovative solutions and behaviour. But being honest we must realize that it will also require self- limiting behaviour. The partner universities come from the most polluted part of Europe (due to the European Air Quality Index: https://airindex.eea.europa.eu/): Poland, Bulgaria and Slovakia but also from Czech Republic, Croatia, Hungary and Ukraine. Right now there are 8 institutions participating in the project:
• Poznań University of Economics and Business
• the D. A. Tsenov Academy of Economics in Svishtov
• Slovak University of Agriculture in Nitra
• University of Economics in Prague
• Czech University of Life Sciences in Prague
• University of Zagreb
• University of Szeged
• International Innovation Centre in Kiev
The majority are universities educating in the field of economics and management, so we hope that teaching students in the new paradigm we will make the future managers more aware of the climate catastrophe approaching and capable of doing business without resources waste.
The tasks planned in the project serve mainly building a network: we must know each other in order to rebuild thinking, teaching, conducting research and living. So we plan to organize several ventures (conferences and workshops) to elaborate new teaching content and research fields. We are aware the travelling is not environmentally friendly, but we cherish the hope that this sacrifice will pay off.
CENETSIE project is financed by the Polish National Agency for Academic Exchange (NAWA).

Date: 1 October 2019 - 30 September 2022

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Project log

Magdalena Stefańska
added an update
On May 24 – May 25, 2022, as the part of the Central European Network for Sustainable and Innovative Economy project (http://cenetsie.ue.poznan.pl/), employees of PUEB and PhD students from PUEB Doctoral School participated in the workshops dedicated to Research on Sustainability, organized by University of Economics and Business in Prague.
The workshop was an opportunity to sum up so far implemented tasks connected with sustainability and research in that area and discuss plans of collaborative research and works for the future.
There were the following purposes of the workshops:
- sharing experiences and developing research topics in such areas as:
- sustainable consumption (SC) and its macro- and microeconomic effects,
- corporate social responsibility (CSR),
- sharing economy, sustainable economy,
- social responsibility accounting, social accounting, integrated reporting, accounting 4.0, tax tools for supporting sustainable development (SD),
- ethical and unethical behavior of buyers,
- financial management in a sustainable economy,
- the use of cryptocurrencies and sustainable development,
- sustainable development in a global, regional and local perspective.
Another topic discussed during the workshop was connected with the planned movie competition. The purpose of the competition is to encourage students from all partnering universities (also PhD students) to create short movie on Sustainable Development / Sustainability / Innovations. The competitions will start in January 1 and the deadline is June 15.
Participants of the workshop who visited University of Economics and Business in Prague are:
- University of Zagreb, Croatia,
- Poznan University of Economics and Business, Poland,
- The D.A. Tsenov Academy of Economics Svishtov, Bulgaria,
- University of Szeged, Hungary,
- University of Life Sciences in Prague, Czech Republic,
- University of Economics and Business in Prague, Czech Republic.
 
Thank PUEB and VSE for this opportunity to meet, and organisation!
 
Iwona Olejnik
added a research item
Systematic research and comprehensive analyses allow to monitor the implementation of the sustainable development goals. Obviously, when you are interested in the selected issue of sustainable development, it is worth using data from the secondary sources in the first place. This e-book presents a few selected methods that will allow you to answer the questions: how to gather data and how to analyse them? Among the data collection methods presented in this book, we have chosen both: qualitative, in particular focus group interview, and quantitative—based on a questionnaire. In terms of data analysis methods, we present three methods: factor analysis, structural equation modelling and data envelopment analysis. The examples presented in this book relate to sustainable development, for example: sustainable consumption, ecological culture, better nutrition, agricultural development and many more. The book consists of five chapters. Chapter 1 “Qualitative methods” presents the issues concerning the methodology of qualitative research, designing a focus group interview, conducting a focus group interview and analysis of qualitative data using the CAQDAS programs. The main goal of Chapter 2 titled “Quantitative methods” is to exhibit the basics of survey research that can be used in analyses of sustainable development. In particular, this part presents the measurement levels, questionnaire design, population and sample, and the ways of presenting the results of quantitative research. Chapter 3 “Factor analysis in sustainable development research” describes the basic theoretical aspects of factor analysis. The second part of this chapter presents an example of the use of this method in research on sustainable consumption. The last part of this chapter presents case study of the use of factor analysis in research on managers’ ethics in retail industry. Chapter 4 titled “Structural equation modelling in sustainable development research” is dedicated to the structural equation modeling methods applied to solve sustainable development research problems. A structural equation model is an abstraction of reality, and the researcher's job is to build a model that approximates that reality as closely as possible. And the aim of Chapter 5 “Data envelopment analysis methods in sustainable agricultural development research” is to determine the relative technical efficiency of representative agricultural farms from the individual European Union countries. more: http://cenetsie.ue.poznan.pl/methods-in-sustainable-development/
Magdalena Stefańska
added an update
Iwona Olejnik
added 4 research items
The aim of this book is to present the most important issues related to sustainable development (SD) and corporate social responsibility (CSR). They are discussed from a macro and micro perspective, both in the form of theoretical foundations of these concepts and practical examples of companies operating in Central and Eastern European countries that have implemented these ideas in their daily operations and translated them into corporate and functional strategies. The book consists of four parts. The first one is theoretical in its assumptions and is devoted to explaining the key concepts of sustainable development (SD) and corporate social responsibility (CSR). The authors describe the determinants of sustainable development in the contemporary world, including the most important ones, such as globalization, climate change, poverty, unlimited consumption, as well as limited access to natural resources - all in relation to the goals of sustainable development. The chapter also discusses the concept of corporate social responsibility (CSR), which is now recognized as the process by which business contributes to the implementation of sustainable development. How sustainable development (SD) and corporate social responsibility (CSR) are incorporated into the organization's strategies and influence the corporate strategy on the corporate and functional areas of the organization is presented in the last chapter of the first part of the e-book. The next part of the e-book helps readers understand the concepts of SD and CSR in the field of organizational strategy - in strategic management, and at the level of functional strategies—marketing, human resources, marketing research, accounting and operational management. The authors explain the reasons why companies need to consider the local and global perspective when setting SDGs, and the existence of potential conflicts within them. Taking into account the area of marketing, the authors point to the increase in environmental and social awareness of all stakeholders, which translates into changes in the criteria for decision-making by managers and risk assessment. The issue of sustainability is also the subject of market research. Companies producing products and services, institutions dealing with environmental or consumer protection, scientists and students conduct many research projects related to, inter alia, much more. How to use secondary data for analysis and how to prepare, conduct, analyze and interpret the results of primary research in that area are discussed in detail in the next chapter of this section. The concept of SD also refers to the basic functions of human resource management (HRM)—recruitment, motivation, evaluation and control. They should take into account SD not only for the efficiency of the organization and long-term economic benefits, but also for ethical reasons. Thanks to the SHRM, the awareness and behavior of the entire organization can strongly express sustainable goals in the planning and implementation of the overall corporate strategy. The growing importance of the idea of SD and the concept of CSR also resulted in the need for accounting and finance to develop solutions enabling the provision of information on the methods and results of implementing these concepts in entities operating on the market. This part of the book also examines manufacturing activities in the context of sustainability. As a result, many problems arise: waste of resources, mismanagement, excessive energy consumption, environmental pollution, use of human potential, etc. The chapter presents such concepts as: zero-waste, lean-manufacturing, six-sigma, circular production, design and recycling products in the life cycle as well as ecological and environmentally friendly production. The next two parts of the e-book contain examples of companies from Central and Eastern Europe that used SD goals in their strategies, questions and tasks for readers.
Systematic research and comprehensive analyses allow to monitor the implementation of the sustainable development goals. Obviously, when you are interested in the selected issue of sustainable development, it is worth using data from the secondary sources in the first place. This e-book presents a few selected methods that will allow you to answer the questions: how to gather data and how to analyse them? Among the data collection methods presented in this book, we have chosen both: qualitative, in particular focus group interview, and quantitative—based on a questionnaire. In terms of data analysis methods, we present three methods: factor analysis, structural equation modelling and data envelopment analysis. The examples presented in this book relate to sustainable development, for example: sustainable consumption, ecological culture, better nutrition, agricultural development and many more. The book consists of five chapters. Chapter 1 “Qualitative methods” presents the issues concerning the methodology of qualitative research, designing a focus group interview, conducting a focus group interview and analysis of qualitative data using the CAQDAS programs. The main goal of Chapter 2 titled “Quantitative methods” is to exhibit the basics of survey research that can be used in analyses of sustainable development. In particular, this part presents the measurement levels, questionnaire design, population and sample, and the ways of presenting the results of quantitative research. Chapter 3 “Factor analysis in sustainable development research” describes the basic theoretical aspects of factor analysis. The second part of this chapter presents an example of the use of this method in research on sustainable consumption. The last part of this chapter presents case study of the use of factor analysis in research on managers’ ethics in retail industry. Chapter 4 titled “Structural equation modelling in sustainable development research” is dedicated to the structural equation modeling methods applied to solve sustainable development research problems. A structural equation model is an abstraction of reality, and the researcher's job is to build a model that approximates that reality as closely as possible. And the aim of Chapter 5 “Data envelopment analysis methods in sustainable agricultural development research” is to determine the relative technical efficiency of representative agricultural farms from the individual European Union countries.
Systematic research and comprehensive analyses allow to monitor the implementation of the sustainable development goals. Obviously, when you are interested in the selected issue of sustainable development, it is worth using data from the secondary sources in the first place. This e-book presents a few selected methods that will allow you to answer the questions: how to gather data and how to analyse them? Among the data collection methods presented in this book, we have chosen both: qualitative, in particular focus group interview, and quantitative—based on a questionnaire. In terms of data analysis methods, we present three methods: factor analysis, structural equation modelling and data envelopment analysis. The examples presented in this book relate to sustainable development, for example: sustainable consumption, ecological culture, better nutrition, agricultural development and many more. The book consists of five chapters. Chapter 1 “Qualitative methods” presents the issues concerning the methodology of qualitative research, designing a focus group interview, conducting a focus group interview and analysis of qualitative data using the CAQDAS programs. The main goal of Chapter 2 titled “Quantitative methods” is to exhibit the basics of survey research that can be used in analyses of sustainable development. In particular, this part presents the measurement levels, questionnaire design, population and sample, and the ways of presenting the results of quantitative research. Chapter 3 “Factor analysis in sustainable development research” describes the basic theoretical aspects of factor analysis. The second part of this chapter presents an example of the use of this method in research on sustainable consumption. The last part of this chapter presents case study of the use of factor analysis in research on managers’ ethics in retail industry. Chapter 4 titled “Structural equation modelling in sustainable development research” is dedicated to the structural equation modeling methods applied to solve sustainable development research problems. A structural equation model is an abstraction of reality, and the researcher's job is to build a model that approximates that reality as closely as possible. And the aim of Chapter 5 “Data envelopment analysis methods in sustainable agricultural development research” is to determine the relative technical efficiency of representative agricultural farms from the individual European Union countries.
Krisztián Kis
added 2 research items
In this chapter, two excellent examples from Hungary are presented as cases related to the issues discussed in Chapter 2.6, titled „Social responsibility and quality: issues of competitiveness and sustainable development”. One case is about a Sustainable restaurant initiative introduced by the Heroes of Responsible Dining Foundation, while the other concerns the Safe place certification developed by the CertUnion certification and consulting company. Both cases are examples for presenting responsibility, quality and innovation from different approaches while contributing to both competitiveness and sustainable development.
It can be stated that quality is a multifaceted concept, and it makes the difference between any perceivable or conceivable entities visible. The meaning of quality has greatly changed over the years, its content has expanded and quality has become the most important single factor for success. Therefore, it is no exaggeration to say that “quality means business”. However, quality, as it will be seen, means much more than that. Corporate Social Responsibility and the service of Sustainable Development Goals have become part of organisational quality. Nonetheless, without innovation, there is no quality or competitiveness, thus, there is no business either. This is the 21st century, which, according to Joseph M. Juran, will be the century of quality. It is important to note that companies are not just economic units or merely market participants, but also social factors and entities influencing the environment. For this reason, compliance with social norms and ethical expectations is also an important aspect of their operation. To meet the expected and latent needs of customers and users, and also the requirements of society as well as the natural environment in a way that all stakeholders are equally satisfied is a fundamental issue for companies, today and even more so in the future. The main purpose of this chapter is to discuss how quality should be understood, and what the relationships between the issues involved are. In the chapter, it is argued that quality, Corporate Social Responsibility, innovation, competitiveness and sustainable development are interrelated concepts. Therefore, it is the further purpose of this chapter to discuss how social responsibility and innovation affect quality, and how quality contributes to competitiveness and sustainable development. In this chapter, quality issues are dealt with from different aspects. In the first part, the concept of quality is presented, which deals with the evolving notion of quality and the future of quality in light of social responsibility. In the second part, complexity issues and emergences are introduced, while quality is discussed as an emergent property, and the role played by social responsibility and environmental concerns in competitiveness and sustainable development are explained, and furthermore, innovation from quality and responsibility perspectives are examined.
Sylwester Andrzej Białowąs
added 3 research items
This e-book aims to present the most critical aspects of knowledge about using experiments in economics and practical tools for using them. The topic is extended to the more advanced and increasing in popularity area of biometric research. The book is divided into three parts mirroring experimentation. The first part provides theoretical background and tips about organising own research. The chapter is concluded with a guide focused on writing a research report in APA style. This part includes an example of the actual research report. The next part has two chapters, and both are guided tours allowing to plan and conduct eye-tracking research and electrodermal activity research (EDA). The chapters contain details about preparing experiments, conducting them, using the dedicated software to analyse collected data and interpreting the default charts. The last part is devoted to the data analysis and is universal, goes beyond the biometric experiments. There are three chapters in this part covering the standard procedures used in the analysis of experiments. The first part includes tests for one hypothesis: parametric t-test and One-Way ANOVA and non-parametric siblings: Mann Whitney U test and Kruskal-Wallis test. The next part describes tests allowing testing more hypotheses: ANOVA without repetition and ANOVA with repetitions. Furthermore, the last chapter deals with dependent samples, which are a popular approach in experiments. This part describes the dependent sample t-test and Wilcoxon test. The effect sizes calculations are included; each test is shown with screenshots from SPSS and some additional screenshots from Excel. This approach allows following the procedure step by step. The examples help easily understand procedures and interpretations; they were chosen from areas of sustainability and innovations to match the general idea of the e-books series prepared within the CENETSIE program. The book contains texts that can be useful in the teaching process. It can be helpful in graduate programs in economics and business schools. Programs of doctoral schools cab benefit from this book as well. Keywords: experiments, experimental plans, reporting in APA style, eye tracking, electrodermal activity, EDA, galvanic skin response, data analysis
Eye movements provide information on subconscious reactions in response to stimuli and are a reflection of attention and focus. With regard to visual activity, four types of eye movements— fixations, saccades, smooth pursuits and blinks—can be distinguished. Fixations—the number and distribution, total fixation time or average fixation duration are among the most common measures. The capabilities of this research method also allow the determination of scanpaths that track gaze on the image as well as heat- and focus maps, which visually represent points of gaze focus. A key concept in eye-tracking that allows for more in-depth analysis is areas of interest (AOI)—measures can then be taken for selected parts of the visual stimulus. On the other hand, the area of gaze outside the scope of analysis is called white space. The software allows for comparisons of static and non-static stimuli and provides a choice of template, dataset, metrics or data format. In conducting eye-tracking research, proper calibration is crucial, which means that the partici- pant’s gaze should be adjusted to the internal model of the eye-tracking software. In addition, attention should be paid to such aspects as time and spatial control. The exposure time for each participant should be identical. The testing space should be well-lit and at a comfortable temperature. About the e-book: This e-book aims to present the most critical aspects of knowledge about using experiments in economics and practical tools for using them. The topic is extended to the more advanced and increasing in popularity area of biometric research. The book is divided into three parts mirroring experimentation. The first part provides theoretical background and tips about organising own research. The chapter is concluded with a guide focused on writing a research report in APA style. This part includes an example of the actual research report. The next part has two chapters, and both are guided tours allowing to plan and conduct eye-tracking research and electrodermal activity research (EDA). The chapters contain details about preparing experiments, conducting them, using the dedicated software to analyse collected data and interpreting the default charts. The last part is devoted to the data analysis and is universal, goes beyond the biometric experiments. There are three chapters in this part covering the standard procedures used in the analysis of experiments. The first part includes tests for one hypothesis: parametric t-test and One-Way ANOVA and non-parametric siblings: Mann Whitney U test and Kruskal-Wallis test. The next part describes tests allowing testing more hypotheses: ANOVA without repetition and ANOVA with repetitions. Furthermore, the last chapter deals with dependent samples, which are a popular approach in experiments. This part describes the dependent sample t-test and Wilcoxon test. The effect sizes calculations are included; each test is shown with screenshots from SPSS and some additional screenshots from Excel. This approach allows following the procedure step by step. The examples help easily understand procedures and interpretations; they were chosen from areas of sustainability and innovations to match the general idea of the e-books series prepared within the CENETSIE program. The book contains texts that can be useful in the teaching process. It can be helpful in graduate programs in economics and business schools. Programs of doctoral schools cab benefit from this book as well.
Experiment is a research method appropriate to examine causal relationships, also in relation to the current problems of science, including sustainable development. Conducting experiments can take place in laboratory conditions, but also in natural environments. The main objective of an experiment is always to test what the researcher actually wants and to obtain results that can be generalised to the entire population. In other words, planning experiments requires considering many aspects related to their internal and external validity. The key aspect that needs to be considered in conducting experiments is proper problem defining, as well as the concepts of causality, manipulation or null and alternative hypotheses. It is also worth bearing in mind that in social sciences, when engaging participants in research, caution must be exercised. Depending on whether each participant of the experiment is exposed to all conditions or different people test different ones, the classification of experiments is distinguished into within-subjects and between-subjects design. In this chapter, the most commonly used experimental designs in this division are presented. However, the experimental method offers more complex schemes such as randomised block design or Latin square design. Finally, the obtained findings should be properly presented—in the form of a report following APA standards. About the e-book: This e-book aims to present the most critical aspects of knowledge about using experiments in economics and practical tools for using them. The topic is extended to the more advanced and increasing in popularity area of biometric research. The book is divided into three parts mirroring experimentation. The first part provides theoretical background and tips about organising own research. The chapter is concluded with a guide focused on writing a research report in APA style. This part includes an example of the actual research report. The next part has two chapters, and both are guided tours allowing to plan and conduct eye-tracking research and electrodermal activity research (EDA). The chapters contain details about preparing experiments, conducting them, using the dedicated software to analyse collected data and interpreting the default charts. The last part is devoted to the data analysis and is universal, goes beyond the biometric experiments. There are three chapters in this part covering the standard procedures used in the analysis of experiments. The first part includes tests for one hypothesis: parametric t-test and One-Way ANOVA and non-parametric siblings: Mann Whitney U test and Kruskal-Wallis test. The next part describes tests allowing testing more hypotheses: ANOVA without repetition and ANOVA with repetitions. Furthermore, the last chapter deals with dependent samples, which are a popular approach in experiments. This part describes the dependent sample t-test and Wilcoxon test. The effect sizes calculations are included; each test is shown with screenshots from SPSS and some additional screenshots from Excel. This approach allows following the procedure step by step. The examples help easily understand procedures and interpretations; they were chosen from areas of sustainability and innovations to match the general idea of the e-books series prepared within the CENETSIE program. The book contains texts that can be useful in the teaching process. It can be helpful in graduate programs in economics and business schools. Programs of doctoral schools cab benefit from this book as well.
Magdalena Stefańska
added an update
The main goal in this task in the CENETSIE project was to prepare 6 e-books – teaching materials/books with case study in English, which will be useful to students and academics.
The following e-books have been already published as academic textbooks: peer-reviewed, assigned the ISBN number, in electronic form, with free access for researchers and students:
- Accounting Challenges for Sustainability and Innovations, ed. Marzena Remlein
- Production – operation management. Chosen aspects, ed. Dariusz Nowak
- Sustainability and sustainable development, ed. Magdalena Stefańska
To read - please visit our website:
Next e-books will be available online soon.
 
Barbara Borusiak
added a research item
The current study examines the determinants of the intention to reduce meat consumption for pro-environmental reasons. The research model includes variables from the Theory of Planned Behavior (TPB) and the Norm Activation Model (NAM). The research was conducted in Poland and Slovakia, which are similar in terms of economic, social, and cultural conditions, located next to each other in the same climate zone, but differ greatly in terms of meat consumption and the direction of its change. Whereas in Poland, the meat consumption trend is rising, it is declining in Slovakia. The results of this study revealed that only attitude toward the impact of meat consumption reduction on the environment and personal norms related positively to intention to reduce meat consumption due to environmental reasons in both countries. However, in the country with decreasing meat consumption (Slovakia), the influence of attitude on intention was much stronger than in the country with increasing meat consumption (Poland). This study is the first to examine which predictors of intention to reduce meat consumption due to environmental reasons are simultaneous in two countries that have significantly different meat consumption levels and directions of change.
Ana Rep
added 4 research items
The aim of this e-book is to present the most important aspects related to sustainability, corporate social responsibility and innovation from an accounting perspective. The book contains parts that deal with accounting aspects of sustainability and innovations. The book consists of ten chapters devoted to relevant and topical issues of sustainability and innovations. Chapter 1 Sustainability and Corporate Social Responsibility in Accounting is an introduction to further considerations and deals with the essence of sustainable development, corporate social responsibility and their recognition in accounting. Chapter 2 Social Responsibility Reporting Standards presents the most important reporting guidance such as GRI, OECD, United Nations Global Compact, International Organization for Standardization. Chapter 3 Narrative reporting focuses on descriptions and explanations in accounting reports. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Chapter 4 Integrated reporting discusses the motivations, objectives and the process of preparing an integrated report. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term shareholder value creation. Chapter 5 Non-financial reporting in selected European countries presents the experience of Croatia, the Czech Republic and Poland in the field of preparing non-financial reports. A significant contribution to promoting the importance of sustainability reporting was made by the Non-Financial Reporting Directive (2014/95/EU). Chapter 6, Socially Responsible Investments discusses the essence of socially responsible investing and socially responsible investment. Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part and includes the socio-ethical and environmental-ecological considerations on the other. Chapter 7 External costs – accounting perspective describes costs connected with using goods such as air, soil, water, silence or the aesthetics of the surroundings. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies. Chapter 8 Derivatives in accounting is devoted to financial instruments and presents two different approaches to accounting of derivatives: general model and hedge accounting. Derivatives are used to protect the enterprise against financial risk related to changes in prices on the markets, changes in the exchange rate or changes in interest rates, as well as for commercial purposes. Chapter 9 Costs of Research and Development shows the company's activity in the field of research and development and the related costs. R&D constitute an increasingly important element of the functioning of enterprises. Chapter 10 Cryptoassets – Nature, Valuation and Disclosures in Accounting focuses on cryptocurrencies (e.g. Bitcoin, Ethereum etc.) and digital tokens which are specific rights or values representatives. As a result of the transformation on the financial market, we are currently dealing with cryptoassets, which are a creation of blockchain technologies and the changing habits of the digital society. One of areas that there are a lot of doubts regarding these new technological solutions is accounting.
The aim of this e-book is to present the most important aspects related to sustainability, corporate social responsibility and innovation from an accounting perspective. The book contains parts that deal with accounting aspects of sustainability and innovations. The book consists of ten chapters devoted to relevant and topical issues of sustainability and innovations. Chapter 1 Sustainability and Corporate Social Responsibility in Accounting is an introduction to further considerations and deals with the essence of sustainable development, corporate social responsibility and their recognition in accounting. Chapter 2 Social Responsibility Reporting Standards presents the most important reporting guidance such as GRI, OECD, United Nations Global Compact, International Organization for Standardization. Chapter 3 Narrative reporting focuses on descriptions and explanations in accounting reports. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Chapter 4 Integrated reporting discusses the motivations, objectives and the process of preparing an integrated report. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term shareholder value creation. Chapter 5 Non-financial reporting in selected European countries presents the experience of Croatia, the Czech Republic and Poland in the field of preparing non-financial reports. A significant contribution to promoting the importance of sustainability reporting was made by the Non-Financial Reporting Directive (2014/95/EU). Chapter 6, Socially Responsible Investments discusses the essence of socially responsible investing and socially responsible investment. Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part and includes the socio-ethical and environmental-ecological considerations on the other. Chapter 7 External costs – accounting perspective describes costs connected with using goods such as air, soil, water, silence or the aesthetics of the surroundings. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies. Chapter 8 Derivatives in accounting is devoted to financial instruments and presents two different approaches to accounting of derivatives: general model and hedge accounting. Derivatives are used to protect the enterprise against financial risk related to changes in prices on the markets, changes in the exchange rate or changes in interest rates, as well as for commercial purposes. Chapter 9 Costs of Research and Development shows the company's activity in the field of research and development and the related costs. R&D constitute an increasingly important element of the functioning of enterprises. Chapter 10 Cryptoassets – Nature, Valuation and Disclosures in Accounting focuses on cryptocurrencies (e.g. Bitcoin, Ethereum etc.) and digital tokens which are specific rights or values representatives. As a result of the transformation on the financial market, we are currently dealing with cryptoassets, which are a creation of blockchain technologies and the changing habits of the digital society. One of areas that there are a lot of doubts regarding these new technological solutions is accounting.
The aim of this e-book is to present the most important aspects related to sustainability, corporate social responsibility and innovation from an accounting perspective. The book contains parts that deal with accounting aspects of sustainability and innovations. The book consists of ten chapters devoted to relevant and topical issues of sustainability and innovations. Chapter 1 Sustainability and Corporate Social Responsibility in Accounting is an introduction to further considerations and deals with the essence of sustainable development, corporate social responsibility and their recognition in accounting. Chapter 2 Social Responsibility Reporting Standards presents the most important reporting guidance such as GRI, OECD, United Nations Global Compact, International Organization for Standardization. Chapter 3 Narrative reporting focuses on descriptions and explanations in accounting reports. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Chapter 4 Integrated reporting discusses the motivations, objectives and the process of preparing an integrated report. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term shareholder value creation. Chapter 5 Non-financial reporting in selected European countries presents the experience of Croatia, the Czech Republic and Poland in the field of preparing non-financial reports. A significant contribution to promoting the importance of sustainability reporting was made by the Non-Financial Reporting Directive (2014/95/EU). Chapter 6, Socially Responsible Investments discusses the essence of socially responsible investing and socially responsible investment. Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part and includes the socio-ethical and environmental-ecological considerations on the other. Chapter 7 External costs – accounting perspective describes costs connected with using goods such as air, soil, water, silence or the aesthetics of the surroundings. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies. Chapter 8 Derivatives in accounting is devoted to financial instruments and presents two different approaches to accounting of derivatives: general model and hedge accounting. Derivatives are used to protect the enterprise against financial risk related to changes in prices on the markets, changes in the exchange rate or changes in interest rates, as well as for commercial purposes. Chapter 9 Costs of Research and Development shows the company's activity in the field of research and development and the related costs. R&D constitute an increasingly important element of the functioning of enterprises. Chapter 10 Cryptoassets – Nature, Valuation and Disclosures in Accounting focuses on cryptocurrencies (e.g. Bitcoin, Ethereum etc.) and digital tokens which are specific rights or values representatives. As a result of the transformation on the financial market, we are currently dealing with cryptoassets, which are a creation of blockchain technologies and the changing habits of the digital society. One of areas that there are a lot of doubts regarding these new technological solutions is accounting.
Magdalena Stefańska
added an update
As a part of the CENETSIE project financed by NAWA funds, on October 2, 2020, the "e-books in CENETSIE Project" workshop was held at the University of Economics and Business in Poznań, Poland. There were 33 guests from European countries participating in this project - Bulgaria, Croatia, the Czech Republic, Slovakia, Ukraine and Hungary. Due to the epidemic situation, the workshops were organized using the MS Teams platform.
The meeting concerned methodological and organizational aspects related to the five e-books prepared under the project:
- Accounting Challenges for Sustainability and Innovation
- Sustainable Development – Innovations in Business
- Sustainable development - Methodology of Qualitative and Quantitative Research
- Production – Operation Management. Chosen Aspects
- Sustainable Development - Corporate Social Responsibility
Over 40 researchers from partner universities are involved in the preparation of the e-books.
The project coordinator is dr hab. Barbara Borusiak, prof. UEP from the Department of Trade and Marketing at the PUEB Marketing Institute.
The ebooks will be published and available online at the beginning of 2021.
More information about the project on the website www.cenetsie.ue.poznan.pl
 
Magdalena Stefańska
added a research item
Trade enterprises, especially those operating on the global market, constantly introduce not only new products to the market, but also new technological and organizational solutions i.e. innovations in processes based on new technologies. Innovation enable them to develop their competitive abilities and remain or grow their market shares. At the same time, the question remains open and interesting to what extent trade development and its innovativeness depend on the level of innovation of the whole country. This is our main assumption we want to verify. Given the above, the purpose of the article is to determine if there is the relationship between internal trade development and the level of innovativeness of the country. Therefore, the article presents the results of research and analysis between two groups of measures (published by Eurostat). The first group - measures illustrating the development of trade in a given country - were, used in that article, among others, variables such as: employment in trade and trade productivity. The level of innovation of a given country is measured by research and development expenditure, employment in research and development activity per 1000 employees and patent applications to The European Patent Organisation per 1 mln inhabitants. Hence, descriptive statistics, correlation, as well as cluster analysis were used to determine the relationship between trade development and the innovativeness of a given country. The analysis covers all European Union countries. The first general conclusion from our research is that the countries can be classified into three groups due to the level of trade development. The second main conclusion worthy to notice is that there is the correlation between the internal trade development and the level of innovativeness of the country.
Barbara Borusiak
added a research item
As the natural resources of the Earth are rapidly depleting, there is an urgent need to encourage people to adopt self-restrictive behaviors, one of which is giving products a second life. The aim of this study is to examine the consumers’ intention to buy used products and to visit a second-hand shop using the extended Theory of Planned Behavior (TPB). Additional variables were adopted to give a better insight into the nature of the personal norm. Two variables derived from the Norm Activation Model (NAM) were included in the research model: the awareness of consequences and the ascription of responsibility. In order to collect the data, an online survey was conducted in Poland on 333 participants. SEM was applied for data analysis. The research revealed that the following constructs are positively related to second-hand buying (SHB) intention: the attitude towards the positive impact of SHB on sustainable consumption, and the perceived behavioral control over SHB and the personal norm regarding SHB. Subjective norms regarding SHB are negatively related to SHB intention. An awareness of the consequences of SHB and the ascription of responsibility for the environmental issues are positively related to the personal norm regarding SHB. The intention to buy second-hand products (SHP) is positively related to the intention to visit a second-hand shop.
Magdalena Stefańska
added an update
Next event is coming ...
STORYTELLING AND MOVIE EDUCATION – GENERAL INFORMATION ABOUT WORKSHOPS, Szeged, 10-12.03.2020
There are following purposes of the workshop:
· To introduce storytelling as teaching method
· To present process, advantages and disadvantages of storytelling in higher education
· To discuss storytelling case studies
· To improve teaching skills with the use of methods of storytelling
· Movie learning
 
Magdalena Stefańska
added an update
A conference inaugurating the Central European Network for Sustainable and Innovative Economy project, financed by NAWA and implemented in cooperation with seven partners from six Central and Eastern European countries (Bulgaria, Croatia, the Czech Republic, Slovakia, Ukraine and Hungary) was held on January 27-29, 2020.
During the conference prof. Bogdan Chojnicki form University of Life Sciences in Poznań discussed the impact of economic activity on the climate and the state of the natural environment, while prof. Aldona Kamela-Sowińska from Poznań University of Economics and Business presented the evidences of the predatory exploitation of natural resources.
In addition, sessions were held to discuss how to implement project tasks, i.e. joint research, teaching materials and new grant applications.
There were 91 participants took part in the conference, including 34 from abroad.
 
Magdalena Stefańska
added an update
Next event in CENETSIE PROJECT - workshops at University of Life Sciences in Prague, February 17-21, 2020.
There are following purposes of the workshop:
- To introduce modern pedagogical paradigm and approaches as the basis for teaching with virtual strategic games (constructivism, digital natives, deep learning, Kolb cycle, group work)
- To introduce virtual strategic games as teaching method
- To present the virtual strategic games by putting teachers into students’ position (presentation of panel for players)
- To discuss the organization of classes with the use of virtual strategic games
- To present the panel for instructors
- To discuss the general ideas of new game scenarios
- To improve teaching skills with the use of virtual games.
 
Magdalena Stefańska
added an update
1. Opening conference 27-29.01.2020, Poznań
2. The workshops dedicated to the methodology of strategic games, 17-21.02.2020, Prague
3. The workshops dedicated to the storytelling methodology and movie education - 10-12.03.2020, Szeged
 
Magdalena Stefańska
added an update
CENETSIE opening conference will take place in Poznań next week 27-29.01.2020.
 
Magdalena Stefańska
added an update
The first event of the CENETSIE project is coming.
CENETSIE opening conference will take place in January 27-29.01, 2020 at Poznań University of Economics and Business, Poznań, Poland
During the conference keynote speakers will tell us about ”Anthropogenic reasons of climate changes” and ” Predatory usage of natural resources”
Our keynote speakers are: prof. Aldona Kamela-Sowińska, Poznań University of Economics and Business, Poznań and Bogdan Chojnicki, PhD., prof. of University of Life Sciences, Poznań.
Full program of the conference will be available soon.
 
Magdalena Stefańska
added an update
The CENETSIE opening conference will take place in January 27-29, 2020.
Full program will be available soon.
 
Magdalena Stefańska
added a project goal
Central European Network for Sustainable and Innovative Economy (CENETSIE) is a project, that aims to build a community of researchers and students around two basic concepts: sustainability and innovations. The plan is to disseminate through the network the new thinking about resources, doing business and economy in general. New thinking is a new paradigm, which is not about the eternal economic growth but about sustainable development which may be achieved first of all thanks to innovative solutions and behaviour. But being honest we must realize that it will also require self- limiting behaviour. The partner universities come from the most polluted part of Europe (due to the European Air Quality Index: https://airindex.eea.europa.eu/): Poland, Bulgaria and Slovakia but also from Czech Republic, Croatia, Hungary and Ukraine. Right now there are 8 institutions participating in the project:
• Poznań University of Economics and Business
• the D. A. Tsenov Academy of Economics in Svishtov
• Slovak University of Agriculture in Nitra
• University of Economics in Prague
• Czech University of Life Sciences in Prague
• University of Zagreb
• University of Szeged
• International Innovation Centre in Kiev
The majority are universities educating in the field of economics and management, so we hope that teaching students in the new paradigm we will make the future managers more aware of the climate catastrophe approaching and capable of doing business without resources waste.
The tasks planned in the project serve mainly building a network: we must know each other in order to rebuild thinking, teaching, conducting research and living. So we plan to organize several ventures (conferences and workshops) to elaborate new teaching content and research fields. We are aware the travelling is not environmentally friendly, but we cherish the hope that this sacrifice will pay off.
CENETSIE project is financed by the Polish National Agency for Academic Exchange (NAWA).