This spatial analysis focuses on the relevant elements regarding the use of renewable energy sources, in particular, biogas, taking into account sustainability. The characteristics of the processes of biogas formation are presented, including the technological and biological aspects of its production. The issues of agricultural biogas plant profitability are discussed using examples from Poland, analyzing the economic and financial aspects of investing in this type of plant. Geospatial analysis supported by geographic information systems (GISs) looked at factors affecting the relief of the land and also the analysis of local plans or zoning decisions for the selected site. In addition, distance relationships and geological aspects taking into account terrain, landslides, and forestation, as well as hydrological aspects relating to flood and flooding hazards, were examined. It analyzed the availability of utility networks and proximity to road infrastructure. It was also examined that the proposed project will not have a negative impact on environmental protection. The analyzed site meets favorable conditions for the construction of the proposed project, and the conclusion drawn from this study is to emphasize the importance of integrating renewable energy sources with information systems to achieve sustainable development.

Purpose: This study examines the extent of spending autonomy available to municipalities in relation to the fulfilment of their educational responsibilities. The construction of a measure to assess spending autonomy in the implementation of educational tasks permits the comparison of municipalities with one another. Design/methodology/approach: A multivariate comparative analysis was conducted using the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method. A composite index was devised to evaluate the execution of the educational functions. A comparative ranking of municipalities was constructed for the years 2017 and 2022. Furthermore, an empirical analysis of municipal expenditure was conducted between 2008 and 2023. Findings: The results demonstrated a notable correlation between income and expenditure on educational tasks, indicating that local authorities have discretion in allocating resources for these activities. This finding supports the idea of autonomous spending in this domain. Research limitations/implications: A primary constraint of the present study is the unavailability of comprehensive and complete data, which is necessary to facilitate a more precise and thorough development of the measure Practical implications: The present article provides an opportunity to assess the effectiveness of self-government intervention in the area of education spending. Social implications: The evaluation of the spending autonomy of local governments in the field of education has the potential to influence public policy by optimising the allocation of resources and redressing regional inequalities in education. Originality/value: This study examines the efficacy of spending on educational tasks and compares it with that of the local authorities with one another. By analyzing the performance of the local authorities at the upper end of the ranking, it is possible to identify a benchmark to which municipalities should aspire. Keywords: municipality, public finance, educational tasks, spending autonomy, TOPSIS method. Category of the paper: research paper.

Background: Social policy is an essential element of action for every state. In order to assess the actions of states in this area, social protection should be looked at from a multi-criteria perspective. Thanks to this assessment, it is possible to compare the effectiveness of the social policies of the surveyed countries and weigh social policies in Poland against the ones of the surveyed EU member states. Research objectives: The paper aims at designing a measure to assess and compare social protection policies of the selected European countries, but in particular to juxtapose them against the social policies of Poland and develop a ranking of the studied countries. Moreover, the article also tries to find out if there is a relationship between public spendings on social protection and assessment of the social policies by citizens. Research design and methods: The research involved multidimensional comparative analysis and the TOPSIS method. The variables related to social protection were analysed and used to construct a synthetic measure for social protection assessment. Based on the obtained ratings, a comparative ranking of the EU member states was created. The examined Polish indicators were compared with the average of the studied EU countries. The analysis was carried out for 2015 and 2021. Results: A ranking of social protection scores has been drawn up for years 2015 and 2021, in which the first two places are taken by France and Luxembourg. Poland ranked 18th. There is a strong correlation between the assessment of the social situation and average equivalent net income per capita in PPS, as well as average expenditure on social protection in euros per capita. Conclusions: The countries that scored top positions in the ranking of social protection have higher GDP than others. Despite large transfers on social protection, Poland’s position in the ranking remained unchanged. It is justified to conduct further research on the assessment of social protection in order to identify an effective model of social protection policy.