Scientific Journal of Bielsko-Biala School of Finance and Law
The Scientific Journal of Bielsko-Biala School of Finance and Law (ASEJ) (Alternative title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - ISSN 2543-9103; eISSN 2543-411X - has been published since 1997. It is a quarterly publication with 70 points assigned by the Polish Ministry of Science and Higher Education (2024), ICV 2016 - 2023: 100.00 - assigned by the ICI JOURNALS MASTER LIST, indexed in Polish and international databases, cross-disciplinary, open access journal (OA) of economics and finance, security studies, management and quality studies, law, information and communication technology and social issues, that provides an advanced forum for studies related to socio-economic development. The Scientific Journal of Bielsko-Biala School of Finance and Law (ASEJ) is indexd in: DOAJ, CEJSH, CEEOL, BASE, BazEkon, ICI Journals Master List, ERIH PLUS, EBSCO, ROAD, GICID:71.0000.1500.1631, Google Scholar. The papers are published under a Creative Commons Attribution CC-BY-NC 4.0 license on the principle that making research freely available to the public supports a greater global exchange of knowledge. The published documents include original scientific research, global news, letters and commentary as well as review articles and rigorous peer-review procedures to maintain a high-quality of publication are applied. Originally, the Journal was published only in a paper version as "Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej" (ISSN 2084-1809; eISSN 2543-411X), but since 2015, due to dynamically developing international scientific cooperation, it has been published as Scientific Journal of Bielsko-Biala School of Finance and Law in a paper and electronic versions (ISSN 2543-9103 eISSN 2543-411X). The Aim of the journal is to encourage scientists to publish their experimental and theoretical research relating to social sciences in as much detail as possible in order to present the latest socio-economic phenomena and to promote scientific predictions and impact assessments of global change and development. Full experimental and methodical details must be provided so that the results can be reproduced. The scope of the Journal is Economy, Law, Computers and IT, Internal Security and generally speaking social sciences. Economy and finance: Payment solutions, Economic theory, Developing process, Sustainable growth, National and international income distribution, Productivity developments, Macroeconomic policies, Sectors of economy, Financial Markets, Asset Pricing, Financial Intermediation, Investment, Banking, Behavioral Finance, Financial Instruments, Futures Markets, Computational Finance, Financial Engineering, Financial Econometrics, Corporate Finance, Corporate Governance, Investment Policy, Risk Management, Public Finance, Management, Banking Systems, Financial Regulation and Policy. Law: Legal subjects, International law, Constitutional and administrative law, Criminal law, Contract law, Property law, Business and Corporate Law, National and Global Governance, Statutory Interpretation, Legal systems, Legal theory, History of law, Philosophy of law, Sociology of law, Legal institutions, Judiciary Legislature, Administrative Agencies, issues relating to legal institutions. Computer and information sciences: Computer science & engineering, Computers and computation, Artificial intelligence, Cybernetics hardware & architecture, Information systems, Interdisciplinary applications software, Graphics, Programming theory & methods, Computer hardware and peripheral device, Computer software, Computer networking and Internet programmable, Programming languages, Applied mathematics, Security, Computability theory, virtualization, History of computers, information, Graphics. Security studies: Crime perpretator, Public Security, Security and Threat, Crisis management, Personal security, Human rights, Protection, Terrorism, Crime, Witness protection, Security, Violence and emergency response, Evidence based policy making and safety philosophy. To maintain a high-quality of publication, all submissions undergo a rigorous review process. ASEJ also implements the Committee on Publication Ethics (COPE) guidelinesis and takes the responsibility to enforce a rigorous peer-review together with strict ethical policies and standards. Also undertakes efforts to counteract cases of plagiarism, data falsification, inappropriate authorship credit. Scientific Council and Editorial Board are made up of representatives of different lines of science from a number of Polish and foreign academic centers such as for example Czech Republic, Slovakia, Spain, Portugal, Germany, Italy, Iceland, USA. Publisher: Bielsko-Biała Uniersity of Applied Sciences Platform, Host, Aggregator: Index Copernicus International S.A. Classification: Social Sciences Keywords: finance, IT, social sciences, law, security Country: Poland Language: EN
University of Applied Sciences in Bielsko-Biała (former Bielsko-Biała School of Finance and Law)
The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
The evolution of social engineering methods in the age of digitalization – from simple phishing to advanced manipulation.
These days, despite increasingly advanced antivirus and firewall protection, the weakest link in security systems remains the human. This article examines how social engineering methods have evolved over recent years—from simple, often clumsy emails ( phishing ) to highly sophisticated manipulations using artificial intelligence. The paper focuses on the psychological mechanisms that keep us falling for scams, and describes new threats such as deepfakes and precisely targeted attacks on companies. The aim of the article is to demonstrate how social engineering has evolved from mass mailings toward highly personal and technologically sophisticated forms of attack. The summary concludes with conclusions about why technology alone won't save us and the importance of education and simple online vigilance today.
Copyright (c) 2026 Zbigniew Małodobry, Tadeusz Ambroży, Aleksander Sapiński, Gabriela Kazmierska https://creativecommons.org/licenses/by-nc/4.0
Sustainability in the Logistics Sector Beyond Firm-Level Strategies: Macroeconomic Constraints in Central and Eastern Europe
Sustainable development is currently a key challenge for the logistics sector. This sector is an essential part of economic activity, supporting production and distribution processes and contributing to environmental pressures. In the literature, sustainability in logistics is analysed in terms of decisions made by company managers, with the dominant context being innovation, regulation, and financial conditions. This study aims to investigate sustainability in logistics as a process that goes beyond corporate strategy and is deeply embedded in the macroeconomic context of development in Central and Eastern Europe. The study contributes to the economic literature by conceptualising sustainable logistics as a context-dependent and structurally constrained process. The article is qualitative and conceptual. The study utilises literature analysis and desk research, supplemented by the interpretive application of PESTEL, SWOT, and TOWS tools. These tools were used to organise key macroeconomic conditions and identify the central tensions affecting the implementation of sustainability activities in logistics. The analysis indicates a discrepancy between growing regulatory and market requirements and logistics companies' ability to achieve long-term transformation amid macroeconomic instability. The article's conclusions emphasise the need to consider the macroeconomic context when assessing the realistic possibilities for sustainable development of the logistics sector in the region
Copyright (c) 2026 Anna Misztal https://creativecommons.org/licenses/by-nc/4.0
Food Security and Demographic Transition in Nepal: The Impact of Youth Migration
Global population dynamics are changing rapidly. While some countries continue to experience rapid population growth, others are facing stagnation or even population decline. Nepal is also undergoing a significant demographic transformation, shaped by declining fertility, increasing lifeexpectancy, and large-scale youth migration. Although Nepal currently hosts a sizeable youth population, persistent out- migration is accelerating the transition toward an aging society. These shifts are reshaping the country’s socio-economic and food systems in profound ways. This article examines the relationships among youth migration, the demographic transition, and food security in Nepal. Drawing on secondary data, academic literature, policy documents, and empirical studies, it argues that youth migration produces mixed outcomes. On one hand, remittances enhance household income and food access for many families. On the other hand, the departure of young workers creates labor shortages in agriculture, alters rural food systems, and deepens inequalities among households and regions. The article concludes by highlighting policy options that better align migration dynamics with Nepal's long-term food security goals.
Copyright (c) 2026 Sunil Sigdel, Medani P. Bhandari https://creativecommons.org/licenses/by-nc/4.0
IMPACTS OF CLIMATE CHANGE ON THE LIVELIHOOD OF PEOPLE AND THEIR ADAPTATION STRATEGY: A CASE STUDY FROM CHAUKUNE RURAL MUNICIPALITY OF SURKHET DISTRICT, NEPAL
Climate change refers to the variation in temperature and rainfall patterns that directly or indirectly affect human activity. A study on “Impacts of climate change on the livelihood of people and their adaptation strategy” was conducted in Chaukune Rural Municipality-4 of Surkhet district to analyze how temperature and precipitation trends changed over 30 years, and the impacts people faced and the adaptation measures they used. Information was obtained from household surveys, focus group discussions, key informant interviews, field observations, and reviews of the Department of Meteorology and Hydrology data and literature on climate change impacts and adaptation measures. The data were analyzed using Microsoft Excel and are presented in this report. The study revealed that the average annual temperature increased by 0.0306˚C, and rainfall patterns were unusual, with a decrease of 0.72 mm in annual rainfall and torrential rainfall during the monsoon season. This change in temperature and rainfall pattern has posed a significant threat to the livelihoods of people living in study areas, impacting agriculture, forestry, water resources, and the overall resilience of farmers.
Copyright (c) 2026 KC Milan, Nabin Kathayat, Bhawana Basyal, Medani P. Bhandari https://creativecommons.org/licenses/by-nc/4.0
Designing Scalable Commercial Systems: From Founder Intuition to Predictive Architecture
This research paper discusses the escalating problem of scaling commercial systems in a more complex and data-driven business landscape, where the process of decision-making based on founder intuition restricts organizational expansion and decision-making consistency. The study concentrates on the shift to predictive revenue architecture as a unified system that integrates data infrastructure, predictive analytics and automation to improve business-scalability. The main issue is the absence of a consistent framework that formalizes commercial intelligence and makes it an organizational ability that can be replicated. This methodological approach presupposes a panel econometric model with cross-country data of 2021-2025 that includes the United States, the United Kingdom, Germany, Poland, and China. The research design is a fixed-effects regression, nonlinear modeling, and mediation analysis to investigate the influence of predictive architecture on business scalability. The main ones are predictive architecture (PRED), data infrastructure (DATA), automation (AUTO), and founder dependence (INTUIT), and the operational efficiency is discussed as a mediating factor. The findings show that predictive architecture has a strong and statistically significant positive impact on scalability with the coefficients of 0.842 in the United States and 0.803 in China.
Copyright (c) 2026 Valentin Kulikov https://creativecommons.org/licenses/by-nc/4.0
US immigration and customs enforcement "ICE" – rise, genesis, contemporary dimension
The article analyzes the origins, structure, and contemporary role of the US Immigration and Customs Enforcement (ICE) as one of the key components of the United States ' internal security system. The establishment of this agency was directly related to the institutional reforms introduced after the terrorist attacks of September 11, 2001, and the creation of the Department of Homeland Security. The study presents the genesis of ICE, the scope of its competencies, and the tasks performed by its main organizational units.
Copyright (c) 2026 Zbigniew Małodobry, Izabela Fornal, Wojciech Jakubiec https://creativecommons.org/licenses/by-nc/4.0
The role of Cooperative Banks in the Financial Inclusion Process in Light of the Opinions of Customer and Managers
Aim: This article aims to determine the perception of the role and importance of cooperative banks in Poland in financial inclusion based on the opinions of the customers and managers of these entities. Results: Theoretical and empirical analyses indicate that cooperative banks' financial inclusion efforts are recognised positively, both by customers and management, as evidenced by an affirmative response rate of over 70%. They are diverse and include a varied range of products, including those dedicated to people at risk of financial exclusion, diversification of service distribution channels, and education and advice.
Copyright (c) 2026 Anna Nowacka, Beata Sadowska https://creativecommons.org/licenses/by-nc/4.0
Barriers and challenges to wind energy development in Poland: research summary
Wind energy, as a key sector of renewable energy, plays an important role in Poland’s energy policy and supports the objectives of economic decarbonization. The aim of this article is to identify the main barriers and challenges affecting the development of wind energy in Poland. The study applies a systematic literature review focusing on four main categories of constraints: legal, social, technical, and economic. Publications from 2021–2025 available in the Google Scholar database were analyzed. Using two search queries, 120 records were initially identified. Following a detailed screening process, 37 publications meeting the qualitative and thematic criteria were selected for further analysis. The review results indicate that the development of wind energy in Poland is limited by a number of interrelated factors. In the legal sphere, the most significant issues include regulatory instability and lengthy administrative procedures. Social barriers are mainly associated with limited local acceptance and insufficient mechanisms for stakeholder participation in investment processes. Technical constraints relate primarily to the limited capacity of transmission infrastructure and challenges related to balancing electricity generation. Economic barriers include investment risks, financial uncertainty, and difficulties in obtaining capital.
Copyright (c) 2026 Marcin Surowka, Jagoda Mrzygłocka-Chojnacka, Andrzej Zyguła https://creativecommons.org/licenses/by-nc/4.0
Integrated Socio-Ecological Dynamics, Biodiversity Conservation, and Sustainable Management in Shuklaphanta National Park, Nepal
Shuklaphanta National Park (SPNP), located in Nepal’s western Terai, represents one of South Asia’s most ecologically significant protected landscapes, characterized by extensive grasslands, wetlands, and forest mosaics that support globally threatened species. However, accelerating anthropogenic pressures, climate variability, and infrastructure expansion increasingly challenge the park’s ecological integrity and social sustainability. This interdisciplinary synthesis integrates multiple student-led empirical and conceptual studies conducted in and around SPNP to examine biodiversity conservation, habitat dynamics, invasive species proliferation, wildlife connectivity, water resource management, tourism development, community forestry, and human–wildlife conflict. Drawing on ecological surveys, socio-economic assessments, governance analyses, and policy reviews, the paper highlights how habitat degradation, invasive alien plant species, linear infrastructure, and climate-induced stressors interact to influence wildlife populations such as Swamp Francolin (Ortygornis gularis) and Swamp Deer (Rucervus duvaucelii). Simultaneously, the effectiveness of buffer zone institutions, compensation mechanisms, and community-based conservation approaches is evaluated in relation to livelihood security and local support for conservation. The findings underscore that conservation outcomes in SPNP are shaped not by isolated drivers but by tightly coupled socio-ecological systems.
Copyright (c) 2026 Adhish Dulal, Bikendra Aryal, Pratistha Dulal, Rasma Shrestha, Roshan ubedi, KC Sandip, Umesh Neupane, Prerana Thagunna, Dipika Tamang, Samajhana Bhattarai, Ambika P. Gautam, Arun Sharma Poudyal, Murari Raj Joshi, Shiva Shankar Neupane, Leena Shah, Prashid Kandel, Bidur Koirala, Gopal Khatri, Januka Adhikar, Januka Lamsal, Menuka Shrestha, Shantamani Aryal, Goma Chapagai, Kishor Chandra Gautam, Medani P. Bhandari https://creativecommons.org/licenses/by-nc/4.0
Algorithmic Forecasting of Fresh Demand: A Comparative Analysis of ML Approaches, Selection of Metrics (WMAPE/Pinball), and Resilience to Shocks
The rising instability of fresh food markets, which has been marked by demand shocks, climatic uncertainty, promotion-driven variability, and logistics volatility, has hugely increased the economic impacts of prediction errors in perishable supply chain. In Fresh categories, demand misalignment can be converted into instantaneous waste production, stock-outs, loss of margins and inefficient capital usage. In spite of these structural limitations, a significant portion of retail forecasting systems to this day rest on linear statistical models and heuristic safety buffers which do not work very well under nonlinear demand dynamics and shock regimes. This paper focuses on algorithmic demand forecasting as a structural format of coordination in the digital Fresh ecosystems instead of a strictly technical-analytic instrument. The study performs a comparative analysis of the classical time-series (SARIMA) models with the machine learning (Gradient Boosting XGBoost, and Recurrent Neural Networks LSTM) on the longitudinal retail data (120 stores, 24 months). The analytical structure incorporates weighted mean forecast accuracy (WMAPE), probabilistic calibration (Pinball Loss), shock sensitivity test, and simulation of financial impact.
Copyright (c) 2026 Olga Maximchuk https://creativecommons.org/licenses/by-nc/4.0
Bordeline personality disorder in clinical issues, epidemiology, and etiology.
In recent years, there has been a growing interest in the topic of personality disorders and the comorbid difficulties in the emotional and social functioning of those affected. This is largely due to the needs of clinicians (including psychologists, psychotherapists, and psychiatrists) monitoring the increasingly isolated occurrence of typically neurotic disorders and the increasing number of individuals with personality difficulties or a nosological, psychiatric diagnosis of personality. It is worth mentioning that the relevant category for personality disorders is "personality disorders and other related features" ( Gaebel W., Zielasek J., Reed GM 2017). The term "borderline personality disorder" is often called the personality disorder of our time. However, this definition is often used and misused in everyday language. Borderline personality disorder is associated with significant suffering and, over many years, with difficulties in individual functioning. To date, various approaches have focused on discussing the factors that may have a significant impact on the development of borderline personality disorder , analyzing its course, and examining the effectiveness of existing treatment methods.
Copyright (c) 2026 Anna Podolak, Marzena Blecheisen, Agnieszka Zarotyńska, Robert Sito https://creativecommons.org/licenses/by-nc/4.0
Analysis and Evaluation of Municipal Waste Management Fees in the Municipalities of Żywiec County in the Years 2013–2024.
The aim of this article is to analyze and evaluate changes in municipal waste management fees in the municipalities of Żywiec County in the years 2013–2024, with particular emphasis on the impact of waste management system reforms and local government policies on the level of financial burdens borne by residents. The analysis is based on data derived from resolutions of municipal councils published in the Public Information Bulletins and the Official Journal of the Silesian Voivodeship. The study employs document analysis, comparative analysis, descriptive statistical methods, as well as inductive and deductive reasoning.
Copyright (c) 2026 Agnieszka Ożga, Zbigniew Tetłak https://creativecommons.org/licenses/by-nc/4.0
Role of Energy Resources in Europe’s Geopolitical Environment
Energy raw materials constitute the bedrock of contemporary economies and shape the global geopolitical landscape. In Europe, their role is particularly pronounced due to the growing reliance on external suppliers and the imperative to ensure energy stability under evolving politico-economic conditions. Energy crises—such as the interruptions in natural gas supplies in 2006 and 2009, as well as Russia’s invasion of Ukraine in 2022—have underscored the strategic significance of energy resources for national security and macroeconomic resilience. This article examines the principal dimensions of energy security in Europe, focusing on the necessity of diversifying energy sources, the role of energy infrastructure, and the influence of energy commodities on international politics. It highlights the ongoing, dynamic transformation of the energy sector toward a higher share of renewable energy sources and the deployment of innovative technologies, including energy storage and hydrogen. The article also discusses the challenges associated with infrastructure modernization and the need to strike a balance between energy security objectives and the costs of the transition.
Copyright (c) 2026 Dominik Piękoś, Krzysztof Czyrny https://creativecommons.org/licenses/by-nc/4.0
G8 and Global Climate Policy: Repercussions and Cooperation Dynamics
Climate agreements are an essential global initiative to mitigate global warming and manage the escalating climate crisis. Their success depends on the commitment of key nations, especially the G8, to reduce greenhouse gas emissions and transition to carbon-neutral energy sources. These agreements also call for collaborative efforts to achieve net-zero emissions by 2050 and support developing countries in reducing their carbon footprint. This study highlights the necessity of collective action by the international community to address climate risks threatening humanity. It underscores the importance of sustainability principles, climate adaptation, and adequate funding as critical solutions, despite varying perspectives among international entities under the United Nations framework. The G8, as a leading global economic and political bloc, plays a pivotal role in shaping strategic issues such as global security, counterterrorism, and climate change. Their influence on international and regional stability makes their cooperation indispensable for tackling climate challengEs. The research examines the consequences of non-compliance with climate agreements, analyzing their impact on G8 cooperation and international dynamics. It also investigates how individual countries benefit from or suffer under climate change and how they leverage opportunities to their advantage
Copyright (c) 2026 Mohamad Mokdad, Medani P. Bhandari https://creativecommons.org/licenses/by-nc/4.0
Feasibility for Piloting Payment for Ecosystem Services (PES) Initiative at Ramaroshan Lake Complex, Achham
Ramaroshan Lake Complex is an area comprised of 12 lakes and 18 meadows interconnected with each other, forming the complex, which provides multiple ecosystem services at local, national, and international levels. The study accessed potential of the area for piloting the PES initiative through social survey measures such as semi-structured household surveys, focal Group Discussion, key informant interviews, stakeholder consultations, and field observations. Shrinking of lakes, eutrophication and lake pollution, landslide, and flood are ecological challenges, while limited finance and budgeting are financial challenges for the area. Despite a low level of knowledge on PES, the majority are willing to participate in PES if implemented in the area. Among respondents, 82% are willing to change their resource consumption behavior through either cash (13.5%), or by kind labor (35.5%), or by participation (35.5%), or (16.5%) by none. The majority prefer local government as the lead agency and public funding mechanism for pilot PES if implemented in the area. Water is the most prioritized ecosystem service, Tourism and religious significance were other most valued ecosystem services.
Copyright (c) 2026 KC Milan, Ankit Poudel, Bhawana Basyal https://creativecommons.org/licenses/by-nc/4.0
The absence of long-term clinical registries in aesthetic medicine and its consequences for research and patient outcomes
The fast proliferation of aesthetic medicine has increased the necessity of evidence-based assessment of treatment effects, but the lack of long-term clinical registries still does not provide access to stable real-world evidence. This paper discusses the issue of disjointed data infrastructures and its consequences in terms of research quality and patient outcomes. The main aim is to evaluate how the presence of clinical registries affects the patient outcomes in the field of aesthetic medicine and how real-world data and data quality mediate this effect. The methodology is premised on a panel econometric model, which relies on data in Ireland, the United Kingdom, Germany, and Poland between 2021 and 2025. The specification of a fixed effect is used to address the unobserved heterogeneity by country and time. The model considers such critical variables as registry availability, index of real-world data, patient-reported outcomes adoption, data quality and clinical experience.
Copyright (c) 2026 Maryna Spivak https://creativecommons.org/licenses/by-nc/4.0
The Podkarpackie Voivodeship and the war in Ukraine – internal security challenges in the border region
The aim of this article is to present the new challenges and threats faced by public administration and internal security services in the Podkarpackie Voivodeship following the outbreak of war in Ukraine in 2022. It analyzes both cross-border and criminal threats, as well as the social tensions associated with the mass migration of refugees. The article discusses the actions of the police and public administration in ensuring public order, humanitarian support, and the integration of arriving refugees. It also highlights the importance of coordinating the activities of various institutions to maintain the safety of the region's residents and the adaptation of refugees. The lessons learned from the analyzed cases can provide a basis for improving regional and national security procedures in crisis situations.
Copyright (c) 2026 Dominika Boratyn, Mikołaj Sadlej, Mariusz Kuliński https://creativecommons.org/licenses/by-nc/4.0
The impact of new technologies on contemporary Polish craftsmanship - environmental, social, and economic responsibilities of sustainable development
This article focuses on the positive aspects of incorporating new technologies into crafts, particularly in mitigating economic, environmental, and social challenges. It examines the significance of new technologies for sustainable development in the non-artistic crafts sector, drawing on the results of a survey conducted among students of vocational schools in the first and second cycles in the Opole Voivodeship (Poland). Young people struggle to define the types of responsibility associated with new technologies. A lack of significant correlation was found between family craft traditions, career plans, and the perception of new technologies in the context of environmental and social responsibility. At the same time, a correlation was confirmed between these traditions and career plans, as well as the association of new technologies with economic responsibility.
Copyright (c) 2026 Katarzyna Mazur-Włodarczyk, Katarzyna Łukaniszyn-Domaszewska https://creativecommons.org/licenses/by-nc/4.0
Transformative Knowledge for Planetary Sustainability- Bridging Science, Indigenous Wisdom, and Policy
The planetary crisis—manifested through climatechange, biodiversity loss, and resource inequities—is deeply rooted in dominant epistemologies that prioritize extractive,anthropocentric, and technocentric worldviews. Addressing these crises requires transformative approaches to knowledgegovernance that bridge scientific research with Indigenous andlocal knowledge systems in ways that are holistic and action-oriented (Bhandari, 2023c; Bhandari, 2025c). Several frameworks support meaningful integration of diverseknowledge systems. The co-production of knowledge framework emphasizes collaboration across epistemologies through joint problem definition, data collection, and solution development, treating Indigenous Peoples and local communities as equal partners with recognized authority and long-term stewardship over ecosystems (Bhandari, 2023a; Folke et al., 2005). The Multiple Evidence Base (MEB) approach, promoted by IPBES, complements this by allowing Indigenous and local knowledge to coexist alongside scientific knowledge without requiring validation through scientific standards, thereby enriching the collective understanding of socio-ecological systems (Tengö et al., 2014; Norström et al., 2020).
Copyright (c) 2026 Medani P. Bhandari https://creativecommons.org/licenses/by-nc/4.0
Book Review on: Live and Let Others Live – In Reference to Sustainability and Environment Conservation, By Prof. Medani P. Bhandari, PhD. (2023), Nova Science Publisher- New York, USA.
This review takes a close look at Live and Let Others Live – In Reference to Sustainability and Environment Conservation by Medani P. Bhandari (2023). It places the book at the center of current debates in sustainability science, especially around ethics, lived experience, and the need for diverse kinds of knowledge. Instead of following the usual technocratic, policy-heavy route, Bhandari treats sustainability as a lived, moral practice. He draws on his own life in rural Nepal, focusing on subsistence living, making do with limited resources, spiritual reflection, and the long view people take when living closely with nature. At the heart of the book is the idea of “live and let others live.” Bhandari pushes this as a core principle for sustainability, emphasizing coexistence, self-restraint, and responsibility to future generations. In this review, I dig into how well these themes hold together, the emotional and educational punch of the book, how Bhandari structures his story, and the symbolic techniques he uses.
Copyright (c) 2026 KC Milan https://creativecommons.org/licenses/by-nc/4.0
Digital Transformation and Intellectual Capital of Telecommunications Companies: An Econometric Assessment of the Impact on Operational Efficiency
This paper discusses how digital transformation and intellectual capital interact to affect the performance of telecommunications firms in a fast-changing digital world. The research problem is based on the lack of integration of these factors into a single empirical framework, in particular, cross-country settings with different degrees of digital maturity. This study offers an econometric evaluation of the relationships in detail using panel data of telecommunications companies in Ukraine, Germany, Poland, and Estonia during the period 2021-2025. The methodological approach based on panel data econometric model that incorporates both fixed and random effects, and an interaction term to capture the synergistic relationship between digital transformation and intellectual capital. The most important variables are a Digital Transformation Index, and the elements of intellectual capital, human, structural, and relational, and a list of control variables, including firm size, leverage, and macroeconomic conditions. Strong standard errors and diagnostic tests are used to assure the validity and reliability of the estimates. The empirical findings indicate that the positive and statistically significant impact of digital transformation on the operational efficiency is positive and statistically significant (coefficients of 0.198 to 0.284).
Copyright (c) 2026 Artem Okhrushchak https://creativecommons.org/licenses/by-nc/4.0
Selected legal and practical aspects of the risk of losing the right to lump sum tax on corporate income
The subject of this article is an analysis of the determinants related to the loss of the right to lump-sum taxation on corporate income, commonly known as Estonian CIT. The author analyzes a catalog of negative conditions contained in the CIT Act, the existence of which obliges taxpayers to return to the classic taxation model. Particular attention is paid to dynamic employment conditions and stringent requirements regarding, among other things, the timely preparation and signing of tax reports. The article analyzes the current interpretation, which indicates a lack of tolerance for even temporary violations of statutory limits. The final conclusion points to the need to introduce remedial (corrective) mechanisms that would protect taxpayers from the severe consequences of inadvertent formal errors.
Copyright (c) 2026 Nina Dubiel https://creativecommons.org/licenses/by-nc/4.0
The Protection of the Pillars of Electoral Freedom Based on the Case Law of the Common Courts
In this article, the focus is on the exercise of the right to freedom of expression during election campaigns. This encompasses the freedom to hold opinions as well as to receive and impart information in the pre‑election period. Based on an analysis of the case law of Polish district courts and courts of appeal, it has been established that these courts, relying on the provisions of the Electoral Code, safeguard the exercise of freedom of speech and the freedom to express opinions, which together constitute fundamental pillars of electoral freedom. In addition to a review of judicial decisions and, where necessary, the relevant literature, the article also employs the dogmatic‑legal method (statutory analysis).
Copyright (c) 2026 Katarzyna Czerwińska-Koral https://creativecommons.org/licenses/by-nc/4.0
The Role Of Tourism In Human Life: Are Tourist Needs Basic, Or Higher-Order?
This article aims to determine whether tourism should currently be classified as a basic need or if it remains a higher-order need. The literature on this topic provides limited research on how tourism fits within this framework. A key contribution of this study is its consideration of challenging circumstances such as COVID-19, the war in Ukraine, and inflation when assessing tourism through the lens of basic and higher-order needs. To achieve this objective, a combined theoretical and empirical approach was adopted. The study utilized research methods commonly applied in such analyses, including a critical literature review and primary data analysis using the Chi-square independence test and Classification and Regression Trees (CART). A survey was conducted among 643 Polish residents at the turn of 2022 and 2023. The findings indicate that most respondents, both those who recognize the impact of inflation and war in Ukraine and those who do not, consider tourism a basic need. Likewise, during the COVID-19 pandemic (in 2020 and 2021), both those who traveled and those who did not largely regarded tourism as an essential need, believing that, regardless of circumstances, they must travel at least once a year. The study concludes with theoretical and practical implications
Copyright (c) 2026 Agata Niemczyk, Renata Seweryn, Mariusz Łapczyński, Zofia Gródek-Szostak https://creativecommons.org/licenses/by-nc/4.0
Aging at the Frontlines of Environmental Change: Vulnerability and Resilience of Elderly Populations under the Triple Planetary Crisis
The contemporary world is facing a convergence of interconnected environmental challenges—climate change, biodiversity loss, and pollution—widely recognized as the triple planetary crisis. Together, these crises pose escalating risks to human health, livelihoods, and social systems, with disproportionate impacts on vulnerable population groups. Elderly populations are particularly at risk due to age-related physiological sensitivity, limited mobility, social isolation, and economic dependency, all of which constrain their capacity to anticipate, cope with, and recover from environmental stressors. Climate change intensifies extreme weather events such as heatwaves, floods, and storms, leading to increased morbidity and mortality among older adults. Concurrently, biodiversity loss undermines ecosystem services essential to elderly well-being, including food security, traditional medicinal resources, and mental health benefits derived from nature. Pollution further compounds these risks by aggravating chronic respiratory, cardiovascular, and neurological conditions that disproportionately affect aging populations. Despite these heightened vulnerabilities, elderly individuals also possess significant resilience shaped by accumulated life experience, social cohesion, cultural values, and traditional ecological knowledge. Recognizing and strengthening these resilience capacities is essential for effective and inclusive environmental governance.
Copyright (c) 2026 Pratibha Koirala Pandit https://creativecommons.org/licenses/by-nc/4.0
Power, Rules, Access, and Gender: Women’s Inclusion in Community Forest Benefits – Policy to Practice
Forests are more than just trees; they are lifelines. For millions in Nepal, especially women, community forests provide food, fuel, medicine, and essential livelihood opportunities. However, critical questions remain: who decides how these forests are managed, and who truly benefits from them. This study examines women’s participation, access to benefits, and decision-making power within Nepal’s community forestry system. Drawing on qualitative data collected from 19 Community Forest User Groups (CFUGs) across four provinces, including mixed-gender and women-only groups, we conducted participatory workshops, group discussions, and community-level engagements to capture women’s lived experiences beyond formal records. Our findings reveal a persistent gender gap between women’s labor contributions and their access to authority and economic benefits.
Copyright (c) 2026 KC Milan, Bhawana Basyal, Medani P. Bhandari https://creativecommons.org/licenses/by-nc/4.0
Gender, Justice, and Sustainability: Exploring Ethical Dimensions of Intersecting Inequalities
This paper critically examines the urgent intersection between gender inequality and the ethical challenges inherent in sustainability, emphasizing the necessity of inclusive approaches to global sustainable development. While sustainability aims to meet present needs without compromising the capacity of future generations, ethical oversight frequently neglects the systemic and structural gender disparities embedded within socio-economic and environmental systems.The study begins by analyzing the historical and structural roots of gender inequality, highlighting how patriarchal norms and socio-political exclusion have systematically marginalized women and gender-diverse individuals from decision-making, land ownership, education, and access to technology.
Copyright (c) 2026 Uma Sharma, Medani P. B Bhandari https://creativecommons.org/licenses/by-nc/4.0