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EN
Purpose: This paper explores the role of office automation in enhancing operational efficiency and competitive advantage for enterprises, particularly in the supply and material sector. The research seeks to analyze the cost-benefit balance of automation, examine its impact on employee tasks, and provide actionable guidelines for managers considering automation. Design/methodology/approach: Using a qualitative, case-study approach, the authors conducted unstructured interviews with key personnel, including the CEO and IT department members, at a Polish supply company. This was supplemented by participant observations and document analysis to gain insights into automation processes, its applications in various office functions, and implementation challenges. Findings: The study revealed that automation significantly enhances efficiency, reduces operational costs, and improves internal and external communications. However, it also highlighted challenges, such as resistance from employees and the high costs of system integration and customization, which impact the adoption rate across diverse functions. Research limitations/implications: The study is qualitative nature limits its generalizability, suggesting the need for further quantitative research across varied industries. Future studies might explore the long-term economic impact of automation and the effectiveness of training programs in overcoming employee resistance. Practical implications: The findings underscore the importance of tailored automation strategies to streamline routine tasks and improve employee productivity. Practical benefits include better resource allocation, faster response times, and improved customer satisfaction, providing businesses a strategic advantage in dynamic markets. Social implications: The paper indicates potential social impacts, such as shifts in workforce skill requirements and the need for continuous employee retraining. Automation could influence job roles, thus impacting employee morale and necessitating adjustments in corporate social responsibility practices. Originality/value: This study provides original insights into the practical challenges and benefits of office automation in a specific business sector, making it valuable for business managers and decision-makers seeking to implement or expand automation in their organizations.
EN
Purpose: The study identifies key shortcomings in how uncertainty is incorporated into Cost-Benefit Analysis (CBA) for intergenerational investments in Poland and puts forward recommendations for improving the regulatory project evaluation framework. Design/methodology/approach: The paper draws the Polish framework limitations and improvement recommendations by critically reviewing relevant literature, including empirical studies, the CBA regulatory framework in Poland, and internationally recognized best practices, particularly from the US and UK. Findings: The current evaluation framework in Poland lacks sufficient empirical grounding and relies heavily on EU CBA guidelines, which inadequately address intergenerational uncertainty. National guidelines should specifically recognize the limitations of standard risk assessment methods for intergenerational issues, recommend approaches such as real options analysis, define normative principles that reflect intergenerational ethical concerns, and adopt declining discount rates to better account for long-term uncertainty. Research limitations/implications: The study primarily focused on the Polish framework, particularly concerning good practices in the US and UK evaluation guidelines. Including perspectives from additional countries—both in terms of regulatory contexts and case study–based research—would deepen understanding of intergenerational equity and uncertainty role in project evaluation. Practical implications: The findings provide practical guidance for decision-making on intergenerational investments in areas such as climate change and nuclear energy, benefiting policymakers and investors. Social implications: Adopting the recommendation would improve the quality of investment decisions and the efficiency of public spending, contributing to greater social welfare for both current and future generations. Originality/value: Intergenerational uncertainty has not yet been addressed in Poland’s CBA regulatory framework. This paper offers recommendations with the potential to advance the research and policy-making in sectors like climate change and nuclear energy, central to achieving the EU’s climate neutrality goals.
EN
This research offers a novel approach to comparing green technologies’ economic profitability and environmental sustainability of their mineral extraction based upon econometric and life cycle assessment methodologies. Quantitative results show attractive results with an NPV of $2,014,001 and an IRR of 17%. In the third year, the project nets at $300,000, or 63%, at a 7% discount rate. However, soil protection remains challenging, but pollution coefficients are improved, as evidenced by environmental impact assessments (EIAs). The findings in the study further underscore how regulatory frameworks and market drivers dictate the use of green technology. The economic, environmental and regulatory costs of this comprehensive evaluation model are integrated, giving the four green technologies that are the subject of evaluation a position as viable solutions, provided by long-term data, strategic information management and effective governance for sustainable mineral resource extraction.
EN
This paper provides and comments upon the results of an in-house study of the greenhouse gas emissions generated over the life cycle of diesel-fuelled (DF) and electric buses (BEV) used by a chosen municipal transport company (MTC) operating in the urban area officially referred to as the Metropolis of Upper Silesia and Dąbrowa Basin (GZM). Based on real-life data obtained from the municipal transport company in question, comparative analyses of the relevant greenhouse gas (GHG) emission rates, established in line with the cost-benefit analysis (CBA) and life cycle assessment (LCA) methodologies, were conducted. The CBA methodology currently in use does not take several key environmental aspects into account in the calculations performed for purposes of carbon-neutral public bus transport, which is why the solution proposed in this paper entails using the LCA method to calculate GHG emissions with the aim to expand and add detail to the methodology employed when calculating climate change costs under cost-benefit analyses performed with an outlook extending to the year 2027.
EN
The aim of the article is to present an evaluation of the cost-benefit catalogue of socio-economic taken into account in the economic efficiency analyses of road projects, drawn up on the basis of the guidelines contained in the "Blue Book" (road infrastructure) and in the "Instructions for assessing the economic efficiency of road and bridge projects for national, provincial, district and municipal roads". The results of the economic calculation including the different cost categories: vehicle operation, time of road infrastructure users, road accidents and casualties, related to air pollution emissions, climate change, noise, depend primarily on the algorithms used and the unit costs included.
PL
Celem artykułu jest przedstawienie ewaluacji katalogu kosztów i korzyści społeczno-ekonomicznych uwzględnianych w analizach ekonomicznej efektywności projektów drogowych, sporządzanych na podstawie wytycznych zawartych w „Niebieskiej Księdze” (infrastruktura drogowa) i w „Instrukcjach oceny efektywności ekonomicznej przedsięwzięć drogowych i mostowych dla dróg krajowych, wojewódzkich, powiatowych i gminnych”. Wyniki rachunku ekonomicznego ujmującego różne kategorie kosztów: eksploatacji pojazdów, czasu użytkowników infrastruktury drogowej, wypadków drogowych i ofiar, związanych z emisją zanieczyszczeń powietrza, zmian klimatu, hałasu, uzależnione są przede wszystkim od zastosowanych algorytmów i ujętych w nich kosztów jednostkowych.
EN
This review examines the economic impact of Latin American regulations, strategies, and community involvement in mitigating the detrimental effects of mismanaged municipal domestic wastewater on public health, safety, and the economy. A systematic review and meta-analysis are conducted to assess the economic potential of reclaimed water in the region, utilizing various data sources and methodologies. The findings reveal that Latin America faces challenges in wastewater treatment, regulation, and resource management, affecting the market potential of reclaimed water. However, resource recovery initiatives present economic opportunities, including cost reduction, agricultural growth, energy recovery, and resource reuse.The study also highlights the lack of sanitation and waste- water treatment coverage data in many Latin American countries. By examining the commercial possibilities, regulatory frameworks, and environmental benefits of reclaimed water, this research provides valuable insights for sustainable water management and resource recovery policymakers, practitioners, and researchers. Furthermore, it emphasizes the economic advantages of utilizing reclaimed water and biosolids in Latin America, advocating for the implementation of strong regulations and policies to promote job creation and economic growth.
EN
Purpose/reason for writing the paper: Carrying out a cost-benefit analysis of large infrastructure projects in the area of transport causes considerable difficulties and problems in identifying the positive and negative factors of project implementation, and their translation into cash flows generated by the project. The aim of the paper is to present problem solving in the course of financial analysis and economic analysis of an infrastructure transport project. Methodology/approach to problem solving/scope of the study: The scope of the study and the approach to the problem include: • presentation of the role of cost-benefit analysis in the process of assessing the competitiveness of infrastructure transport projects in terms of making decisions about their co-financing from community funds; • characteristics of general assumptions of financial analysis and economic analysis of projects in the transport sector; • discussion of the methodologies of quantification and monetization of socio-economic factors and factors influencing the external environment in the process of assessing the economic effects of a transport project on the regional and national scale; • indication of the latest sources of methodological support for the preparation of cost-benefit analysis (CBA) of the project; • embedding the issues of financial and economic analysis in the context of the requirements for beneficiaries' application for grants from the funds. Arrangements: Different methodologies are used in transport projects to quantify and monetize the impact of individual factors on the external and socio-economic environment. The paper indicates the latest methodological studies, the scope of their application, examples of calculations and recommendations for beneficiaries on how to adjust the information they have to a specific project situation. Practical implications: Adaptation of the Beneficiary to the applicable and recommendation source materials, knowledge of methodologies for conducting analyses increases the probability of reliable preparation of documentation and obtaining a positive decision regarding financial support for the planned investment project. Social implications: Correct and consistent analysis of projects increases the effectiveness of obtaining their co-financing from EU funds. On the other hand, the implementation of modern infrastructure transport projects is a social good that increases the comfort of passengers, reduces the operating costs of carriers, reduces carbon dioxide emissions, noise and local environmental pollution, contributes to saving time and reducing road accidents. Originality/value of the study (for whom?): The paper is directed and will be useful for investors, as well as beneficiaries of community funds, in order to prepare project documentation for the implementation, execution and operation of infrastructure projects in the field of transport.
PL
Analiza kosztów i korzyści (AKK) umożliwia ocenę stopnia efektywności decyzji, projektów oraz inwestycji i uwzględnia oczekiwane zyski oraz koszty, w tym koszty zewnętrzne. AKK wykorzystywana jest w ocenie planowanych projektów inwestycyjnych w sektorze transportu w Polsce, w przypadku których beneficjenci ubiegają się o pomoc finansową z funduszy Unii Europejskiej. W artykule zaprezentowano zmiany wartości kosztów jednostkowych efektów zewnętrznych transportu w latach 2017 - 2021 wykorzystywanych w AKK i dokonano ich oceny. Ustalono, że największe zmiany dotyczyły kosztów związanych ze zmianami klimatu.
EN
The cost-benefit (CBA) analysis is an assessment of the degree of efficiency of decisions, projects, and investments, which takes into account the expected profits and costs, including the external costs. The CBA is also the basis for evaluating planned investment projects in the transport sector in Poland, for which beneficiaries apply for financial assistance from European Union funds. This paper presents the changes and makes an assessment (between 2017 and 2021) in the unit cost values of external transport effects used in used in CBA. The most significant changes were found to be related to the costs of climate change.
EN
This paper presents the results of a cost-effectiveness analysis and a cost-benefit analysis for the production of X-type zeolites from fly ash. Positive results of the laboratory tests on the quality of zeolites derived from fly ash initiated a cost analysis on the production of this materials on an industrial scale. The cost-effectiveness analysis was conducted using the dynamic generation cost indicator (DGC ). The calculated DGC expresses the technical manufacturing cost of 1 Mg of synthetic zeolites. Whereas the cost-benefit analysis (CBA) was completed using the economic net present value (ENP V) and the economic internal rate of return (EIRR ) indicators. The calculated unit technical cost of producing 1 Mg of zeolites using an installation consisting of five reactors with a capacity of 25 m3 each is 211 EUR and is lower than the current market price of this product, including transportation costs. This proves the financial viability of the investment. The calculations of the economic efficiency of the installation (CBA method) show that it is fully economically viable to operate and use the products from a social point of view.
PL
W artykule zostały przedstawione wyniki oceny efektywności kosztowej i ekonomicznej produkcji zeolitów typu X z popiołów lotnych. Pozytywne wyniki badań laboratoryjnych dotyczące jakości materiału zeolitowego otrzymanego z popiołów lotnych były podstawą do przeprowadzenia oceny kosztów ich produkcji w skali przemysłowej. Ocenę efektywności kosztowej przeprowadzono przy wykorzystaniu dynamicznego kosztu jednostkowego (DGC ). Obliczony wskaźnik DGC wyraża techniczny koszt produkcji 1 Mg zeolitów syntetycznych. Natomiast analiza kosztów i korzyści (CBA) polegała na obliczeniu ekonomicznej bieżącej wartości netto (ENP V) i ekonomicznej wewnętrznej stopy zwrotu (EIRR). Obliczony jednostkowy techniczny koszt wyprodukowania 1 Mg zeolitów na instalacji składającej się z 5 reaktorów o pojemności 25 m3 każdy wynosi 211 EUR i jest niższy od ceny rynkowej tego produktu, wliczając koszty transportu. Świadczy to o opłacalności finansowej inwestycji. Przeprowadzone obliczenia efektywności ekonomicznej instalacji (metodą CBA) potwierdzają w pełni opłacalność jej eksploatacji i wykorzystania produktów z punktu widzenia społecznego.
EN
Electromobility is increasingly recognized as a cornerstone of sustainable urban transport strategies. This paper presents an analysis of selected economic, environmental, and infrastructural implications of transitioning from internal combustion engine vehicles to electric vehicles (EVs) in urban settings. Through a cost-benefit evaluation, the study compares the purchase and operational costs of EVs and conventional cars across mini, compact, and premium market segments, taking into account factors such as energy consumption, fuel and electricity prices, annual mileage, and carbon emission levels. The development and expansion of charging infrastructure, along with the integration of smart grid solutions and energy storage capabilities, are examined in the context of meeting the growing demand from a rising fleet of EVs. Additionally, the paper analyzes changes in urban mobility behaviors, highlighting the shift toward shared mobility and ecomobility, and discusses how these trends can reshape urban transportation to improve quality of life and reduce environmental impacts. Drawing on current trends, national electromobility development plans in Poland, and international best practices, the study identifies challenges and enablers for policymakers and decision-makers in the transportation and energy sectors, highlighting the need for coordinated planning and policy support to ensure the long-term viability and sustainability of electromobility in urban environments.
EN
This work is a continuation and extension of previous socio-economic analyses of hard coal mines, which were conducted at the Central Mining Institute in the years 2013-2015. The paper presents the results of the economic evaluation of the hard coal mining sector in the years 2016-2018 using the Cost-Benefit Analysis (CBA) methodology. Used for the socio-economic assessment of hard coal mining, the CBA methodology enables the comprehensive evaluation of the functioning of this sector of the economy in Poland. In addition to financial aspects, which are important from the point of view of coal companies, it also included the social and environmental influence resulting from the impact of mines on the environ-ment. Direct data of operating costs and payments (including pub lic-law payments), incurred by the hard coal mining industry in Poland, was used. This data is obtained by Industrial Development Agency JSC, Branch Office Katowice as part of the "Program of statistical surveys of official statistics" – statistical survey "Hard coal and lignite mining industry". They were supplemented with data coming from com-monly available public statistics. For the analysed period the presented results indicate that the financial and social benefits resulting from the hard coal mining activity in Poland outweighed the financial, social and environmental costs generated by this industry. This confirms the desirability of further functioning of the hard coal mining industry in Poland, however, assuming effective restructuring activities that will result in lower costs of coal production.
PL
Ocena strat ekologicznych, jakie powodują ścieki odprowadzane do wód powierzchniowych, stanowi podstawę do ustalenia efektu środowiskowego osiąganego dzięki oczyszczaniu ścieków. Ten efekt jest określany jako wartość strat unikniętych w środowisku wodnym dzięki odprowadzaniu do niego ścieków oczyszczonych. Oszacowanie tych strat nie jest łatwe i wymaga wcześniejszego ustalenia strat jednostkowych. W tym celu przeprowadzono analizę trzech metod szacowania wartości jednostkowego wskaźnika strat spowodowanych zanieczyszczeniem wód powierzchniowych – metody wskaźnikowej, metody wyceny warunkowej oraz metody ceny cienia. W rezultacie wykonanej analizy określono zalety i wady każdej z nich oraz oceniono możliwości ich stosowania w polskich warunkach. Wykazano, że metoda wskaźnikowa umożliwia szacowanie, na podstawie danych literaturowych, ogólnokrajowego wskaźnika jednostkowych strat spowodowanych zanieczyszczeniem wód powierzchniowych. Z kolei metoda wyceny warunkowej pozwala oszacować, na podstawie badań ankietowych, wartość tego wskaźnika w przypadku pojedynczej gminy. Metoda ceny cienia umożliwia natomiast określenie jednostkowego efektu środowiskowego, którego wartość odpowiada wskaźnikowi jednostkowych strat unikniętych w środowisku wodnym w rezultacie oczyszczania ścieków. W przypadku tego wskaźnika określono strukturę wpływu poszczególnych grup zanieczyszczeń zawartych w ściekach (azot, fosfor, zawiesiny, związki organiczne) na efekt środowiskowy. Wykazano, że największy wpływ na ten efekt ma usunięcie ze ścieków związku azotu i fosforu. Z porównania metod określenia wartości wskaźnika jednostkowych strat spowodowanych zanieczyszczeniem wód powierzchniowych wynika, że ze względu na dokładność oszacowania i możliwości określenia wartości i struktury wskaźnika jednostkowych strat w przypadku pojedynczej oczyszczalni ścieków, największe możliwości daje metoda ceny cienia.
EN
Assessment of ecological losses caused by surface water contamination forms the basis for establishing the environmental benefit of wastewater treatment. This benefit is defined as the amount of losses avoided in the aquatic environment due to treatment of the discharged wastewater. Estimation of these losses is quite complex and requires prior determination of unit loss indexes. To this end, an analysis of the three methods for estimating the index value of the unit loss caused by surface water pollution was conducted, i.e. the index method, the contingent valuation method and the shadow price method. As a result, the advantages and disadvantages of each method were determined as well as their applicability under local Polish conditions was assessed. Based on literature data, the index method makes it possible to estimate the nationwide index of unit losses caused by surface water pollution. The contingent valuation method, on the other hand, allows estimation of the index value for a single municipality on the basis of interview surveys. Finally, the shadow price method facilitates determination of the unit environmental benefit, the value of which corresponds to the index of the unit loss avoided in the aquatic environment in consequence of wastewater treatment. For the latter, the structure of impact on environmental benefits of particular pollutant groups from the wastewater (nitrogen, phosphorus, suspended solids, organic compounds) was determined. The removal of nitrogen and phosphorus compounds was demonstrated to have the greatest effect. The comparison of methods for estimating the index values of unit losses due to water pollution demonstrated the shadow price method to have the highest potential in terms of its accuracy and capacity to estimate size and structure of the unit loss index for a single wastewater treatment plant.
EN
Sustainable management of water resources requires leaving in the rivers a flow that ensures biological life. Since 2014, water authorities have been seeking to develop a methodology for determining environmental flows that are to reflect the inherently time-changing environmental water needs. The paper presents economic aspects of the implementation of environmental flows that will bring environmental benefits from providing the necessary amount of water for aquatic ecosystems as well as for water dependent ecosystems. However, on the other hand, they can cause significant costs for existing water users and limitations in economic use of water resources in the future. The cost-benefit approach is developed to estimate costs and benefits from introducing environmental flows in river basins. As the result the unit costs and benefits indicators for different water users are estimated and applied for the economic analysis in six study areas. The outcomes provide new information and methodological approach for decision-making about implementation of environmental flows.
EN
Purpose This paper presents an algorithm developed to assess all aspects of sustainable development for hard coal mines. Additionally, an algorithm to assess the environmental efficiency and cost efficiency of mining production processes was presented. Methods To develop the computation algorithm, detailed models were proposed for environmental assessments using Life Cycle Assessment (LCA), whereas Cost-Benefit Analysis (CBA) was proposed for economic and social assessments. Results The algorithm developed is used when preparing a ranking of hard coal mines which considers the main aspects of sustainable development – environmental, economic and social. The tool also enables the performance of both environmental and cost assessment for particular unit processes of mining production. Practical implications The practical purpose is to devise an algorithm that will perform both partial and aggregated assessment of all aspects of the sustainable development of coal mines in Poland. Originality/ value It is the first method which includes all aspects of sustainable development and considers the process approach to assess coal mines.
EN
This article describes results of an analysis of RFID projects carried out in cooperation of small and medium sized Enterprises (SME), Fontys Hogescholen, Venlo, Netherlands and Niederrhein University of Applied Sciences, Moenchengladbach, Germany. Main content and questions are: Who can be a driver and main beneficiaries of the potential of RFID for SME? What are the main objectives to use RFID? Which RFID applications are suitable? Which RFID technologies are used in SME?
EN
This article addresses current issues concerning the risk analysis and functional safety management. Some cost-benefit analysis methods (CBA) are presented oriented on optimizing the safety-related solutions on example of functional safety technologies reducing risk based on programmable systems E/E/PE (PN-EN 61508) and SIS (PN-EN 61511). The importance of safety-related criteria, such as tolerability of risk (TOR) in the context of cost-benefit analysis (CBA), is emphasized to reach rational decisions as regards safetyrelated solutions to be sufficiently reliable, safe and preferably economically justified.
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