Journal of Security and Sustainability Issues

The study includes an analysis of the functioning of micro, small and medium-sized enterprises during the COVID-19 pandemic from the perspective of financial security management of these entities. The article covers the identification of threats in the area of finances of the discussed enterprises that arose during the pandemic, as well as the assessment and approach to financial risk management in these entities. As a result, the key categories of threats to the financial security of enterprises, arising during the COVID-19 pandemic, were presented, as well as the assessment of the effectiveness of state services responsible for ensuring financial security. The study focuses on multidimensional data analysis in terms of their grouping and unraveling in terms of comparing the considered variables in terms of dynamics. Initial studies were performed by comparing several variables, and the data were analyzed not only during the COVID-19 pandemic, but also in the pre-pandemic period in terms of observing their fluctuations in dynamic terms, and the relationships between them were also examined.

Leadership competence is a unique set of qualities, skills, knowledge and abilities attributed to specific social and professional groups. Cultural circumstances mean that societies in different countries may have different views on the nature, development opportunities and scope of leadership competences. There are also more and more differences occurring in the views resulting from generational differences. In addition, existing stereotypes in societies are constantly fuelled by media messages, which determines how the image of different formations, including soldiers, is assessed. Bearing in mind the complexity of the nature of leadership, different views of both theoreticians, practitioners and laymen in terms of leadership competence, or even the natural attribution of leadership competence to soldiers and the essence of leadership in the military environment, the author of the article has made efforts to show what kind of leadership competence is held by the soldiers in Poland in the opinion of representatives of the youngest generation (generation Z). This article is based on an in-depth analysis of the source literature (Polish and foreign) and the results of empirical research. Ascertainments and conclusions presented in the article confirm the conviction about the complexity of the nature of leadership, leadership competences, as well as the functioning of stereotypes in the society, which in a certain natural way determine the ways of thinking and the course of cognitive processes.

The purpose of this paper is to analyze the implementation of investments in the water and sewage sector in Poland and other European countries using the Public-Private Partnership (PPP) formula. The paper identifies the strengths and weaknesses, opportunities and threats arising from the use of this formula for local government public tasks for the delivery and treatment of domestic wastewater, in the context of EU legislation. It also examines the validity of the use of PPP in the context of the implementation of the principle of sustainable development in water management. PPPs are commonly used to deliver strategic public services under financial limitations. Countries such as the United Kingdom and Ireland, based on years of experience and good practices, are effectively implementing PPP projects, including those in the water and sewerage sector. The provision of treated drinking water and the treatment of municipal wastewater is a fundamental task ensuring an adequate quality of life for people by maintaining public health at an appropriate level. The fact that water and sanitation infrastructure and service provision in this sector is expensive, both at the construction and operational stages, has led countries at different levels of development to turn to public-private partnerships. Properly managed PPP projects secure the interests of both the private and public partner and the end user of the services. The analysis of data and examples of European PPPs in the water and wastewater sector shows that PPPs have been successful for most public entities that have chosen them. Good practices from Scotland, Ireland and Poland, as well as projects that have experienced difficulties, show that stable and friendly legislation, thorough pre-feasibility studies and an appropriate allocation of risk make PPPs successful. In the context of the conducted analysis, PPP is a tool enabling the realization of tasks in the water and sewage sector, where the public party’s budget possibilities are limited. Moreover, PPP is a component of the realization of the sustainable development principle. The idea that the use of natural resources, including water, which is fundamental to the biological and cultural needs of humankind, should be met in such a way as to save them for future generations, is realized in PPP projects. This paper demonstrates that the use of financial assembly opportunities in PPPs makes it possible to significantly intensify the construction of new and upgrading of existing water and wastewater infrastructure. It contributes to the protection of aquatic ecosystems and securing public health associated with living in direct proximity to surface water and discharging wastewater without affecting the natural environment and human habitats.

Revenues from public finances and taxes are very important conditions for the country‘s economic policy. No state can exist without taxes, so taxes are one of the most important components of a state’s fiscal policy, especially during a pandemic. Of course, it is especially important to collect enough tax revenue in the event of an emergency in the country. This is exactly the situation with a pandemic, especially in the case of the COVID19 virus development in 2020-2021. Taxes are the main source of revenue for the national budget, and redistribution accounts for government spending. Because the government does not create real products or services, the implementation of various state functions requires enormous resources. Taxes are therefore a really important and significant source of public finance revenue. The research problem may be a different tax burden in Lithuania during the pandemics. In addition, individual tax receipts and personal tax metrics may vary. The topic of the publication is the aspect of general and personal tax burden in Lithuania during the pandemic situation. The aim of this publication is to present the concept of individualized tax burden in modern times and restructural movements of the public finances. The main research methods used are: analysis of tax revenues in the scientific literature, data collection and systematization, comparative statistical data analysis, presentation of data, proportional analysis.

Scientific researches were carried out when deepening into the problems connected with the fields of human resources and their formation, possibilities and activity perspectives. The aim of these researches was to clear out management presumptions of human resources formation influencing regularity and entrepreneurship orientated towards up-to-date problems as well as to present their formation possibilities. In the article the object of the research was analysed at both general and organizational levels. Following the results of the carried out researches, management presumptions of human resources formations were grounded, the characteristic of the competences of the alternation, as one of the processes in the processes of the development and progress of system elements, was presented in the article. The systematic approach towards entrepreneurship as well as towards the groups of factors influencing it (from the management viewpoint) was emphasized in the article. The further directions of the researches of human resources formation were directed in the article.