The subject of the research presented in this paper were financial results of mining industry enterprises (PKD 5 – P olish C lassification of A ctivity – “Mining of coal and lignite”) in 2007–2019. The research was conducted using relative and absolute financial measures, forming an extensive and coherent set of features characterizing their financial condition. The purpose was to measure and evaluate the efficiency of examined enterprises operation, considered as an attribute of development as well as factors describing and determining it. This evaluation was made against the background of ongoing restructuring processes taking into account their potential effects.

The article presents the course of the process of adapting P olish hard coal mining to market economy conditions after 1989. The process can be conventionally divided into several periods. The scope and intensity of changes in the mining industry followed the subsequent government programs for mining industry restructuring.

The lignite mining has not implemented any specific restructuring programs. The remedy processes were mainly related to organizational and ownership changes.

In relation to operation efficiency and value creation three turning points in the development path of enterprises were highlighted – 2011, 2015 and 2017, while the period of strong deterioration of results occurred in 2011–2015. I t was proved that restructuring processes did not affect the operating return on sales. However, there was a strong relation between changes in economic conditions on the coal market (prices) and the accumulation rate.

Studying the reaction of glaciers to climate warming and the interactions of ice masses with the atmosphere is cognitively highly significant and contributes to understanding the climate change. The results from the modelling of glacier surface ablation by the temperature–index and energy balance models as well as the results of meteorological and glaciological studies on Werenskioldbreen (south Spitsbergen, Svalbard) in 2011 have been analysed to improve the understanding of the glacier system’s functioning in the High Arctic. The energy balance modelling results showed that the radiation balance (58%) and sensible heat (42%) are the main factors influencing surface ablation on the glacier. The energy balance model offers a better fit to the measured ablation than the temperature–index model. These models have to be validated and calibrated with data from automatic weather stations, which provide the relevant gradient and calibration and validation. Presented models are highly suited for calculating ablation in Svalbard and other areas of the Arctic.