Research background: In this article the characteristics of the terms of an entrepreneurship of a region and a local development were presented. Likewise, it demonstrates the results of research about using the development model method to classify special economic zones (SEZ) in terms of the most important indicators referring to the economic activity of zones in Poland, as well as showing the potential of zones ? by noting their advantage or distance in relation to another zone in terms of criteria for functioning of privileged areas forming together a group. Purpose of the article: The aim of the article is to show the possibility to use a multidimensional comparative analysis method to recognize the level of a region?s development in a time-space system on the example of SEZ operating in Poland. Methods: The essential data source about the article?s description were reports published by the Ministry of Economy and then the Ministry of Enterprise and Technology: Information on the implementation of the Act on Special Economic Zones. The empirical analysis used the method of multidimensional comparative analysis used to recognize the diversification of the functioning of fourteen SEZ operating in Poland in a time-space system. The examination procedure covered the years 2009?2017. A constant development pattern was adopted for all the years of the study. Findings & Value added: The results of conducted analysis show that in SEZ there were real development processes. However, these processes were accompanied by persistent disproportions in the level of development of individual zones.

The knowledge provided to students should be presented in an engaging way and using the latest technologies. The world in which society, and especially young people, functions is described as a nanosecond culture, i.e. one in which everything is expected to be available immediately. The recent years have shown that teachers are becoming aware that they need to adjust the educational materials presented and the way they conduct exercises and lectures by expanding their pedagogical and technological skills to accommodate new teaching requirements.The aim of the article is to define what educational needs are desirable and necessary in the process of acquiring knowledge by students and to determine what learning habits young people have. The first part of the article attempts to present some theoretical aspects of learning in the era of digitization. Then, a quantitative study was performed using the Cawi method. The subjects of the study were students of a technical university, both part-time and full-time. A survey was carried out with the participation of 203 student representatives. The study was carried out in the period September - November 2022.

In Polish hospitals there are clear standards for cost accounting which can be used to report information on costs and to correctly price health care services. Medical activities of hospitals are very diverse because of the existence of different types of entities and a variety of services. The article aims to discuss the essence of the subject of cost accounting in medical entities (hospitals), in particular activity‑based costing. The article includes the conclusions of the study of the literature in the field of the subject matter and legal documents concerning the Polish health care system, especially the existing costing standards, using the research method of literature and legal acts analysis. The article, in the theoretical part, presents the essence of cost accounting systems. Additionally, elements of the new legislation are presented, with the emphasis on those that are potentially important in generating cost management information. The article provides an example of the use of resource costing in a gynaecology and obstetrics department of a hospital.