Wyniki wyszukiwania - Biblioteka Nauki

1

Ocena działalności instytucji gospodarki budżetowej na podstawie sprawozdań finansowych na przykładzie Centrum Usług Logistycznych

100%

Kaczmarek M.

Management and Business Administration. Central Europe

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2013

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tom 21

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nr 2(121)

139-154

XX

Purpose: The article aims to assess the informative value of the financial statements of public enterprises, auxiliary enterprises and budget institutions which have been transformed into public sector enterprises (IGB). The goal of the article is also to interpret the data included in financial statements, from the property and structure management point of view. Metodology: The main research tool was the economical analysis of the chosen elements of the financial statements of public sector enterprises. Review of the data which describe the public sector enterprises which conduct business activities was done. In relation to “Center of Logistic Services” entity, the method of case study was used. Findings: The analysis shown in the article implies that the legal and organisational changes have not improved the public finance sector operations in this area. It results from the fact that the changes in management, way of thinking should be directed to managerial model. Research implications: The article is the first author’s insight into the problem of public sector enterprises. There is no doubt, this type of research should be continued in many aspects. Originality: The author presented the interesting and current problem concerning public finance sector. Stated in the article theses and the analysis of the financial standing of the public sector enterprises is one of the opinions in the debate on the expected direction of changes in the organisation of public finance sector.

2

Skuteczność i efektywność kontroli administracji - zbiory danych (big data) i możliwość ich wykorzystania

100%

Maciejewski M.

Kontrola Państwowa

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2015

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tom 60

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nr 5 (364)

27-38

EN

The use of information systems in contemporary administration has been constantly growing. In Poland this trend is still at an early stage of development, however it can be expected that its importance will be also gradually increasing. From the perspective of administration auditing, the growing application of information systems in the public sector is advantageous, because it creates new opportunities for administration auditing. This is due to the fact that many activities undertaken by the administration with the use of such systems leave digital traces, which allows for tracking entities that undertake these activities. Such traces are attributed to more and more activities, as a result of which big data is being created. Administration auditing may be performed on the basis of big data, and additionally such a process can be, to a large extent, IT-based and automated, thanks to which auditing will be more effective and less costly, and thus more efficient.

3

Analysing the human capital capabilities in the enterprise risk management function of South Africa’s public institutions

100%

Moloi T.

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tom Volume 14

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nr Issue 2

375-388

EN

The weak control environment in South Africa’s public sector has, in the past, resulted in high levels of irregular, fruitless and wasteful, and unauthorised expenditure. In order to make a contribution to the discourse of mechanisms that could be deployed to reduce high levels of irregular, fruitless and wasteful, and unauthorised expenditure, this study analysed the capabilities of the human capital deployed in South Africa’s public sector. Together with the National Treasury in the Office of the Accountant General, a questionnaire was designed and administered to the public institution’s Chief Risk Officers in the first quarter of 2017. The findings of the study are that inadequate risk management processes and ineffective practices that are partly responsible for the weak control environment in public institutions, could also be attributed to the capabilities of the human capital deployed in enterprise risk management functions. In this regard, the study found that some of the reasons for the inadequate risk management processes and ineffective practices stemmed from: the inadequate staffing of the enterprise risk management function; positions not being filled by candidates with adequate academic qualifications and experience; the time it takes to fill a vacant position; and inadequate budget allocations. When institutions address risk maturity, policies, processes, and practices, focus must simultaneously be directed to the human capabilities deployed within the risk management function.

4

Analiza polityki publicznej w zakresie zatrudnienia oraz wynagrodzenia w polskiej administracji w latach 2002–2011

100%

Guzowska M. , Strąk T.

Management and Business Administration. Central Europe

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2013

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tom 21

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nr 2(121)

117-138

XX

Purpose: The article presents the results of the analysis of the employment and salary policy in Polish public administration in the period of 2002-2011 in terms of public administration management in times of the financial crisis and the competitiveness of employment in government administration. The authors of the article examine the effectiveness of the subsequent government efforts to institute “a cheap state”. They have assumed that in the examined period the effectiveness of government administration did not change considerably. Originality: The presented analysis covers such issues as: identifying the determinants of changes in salary and employment rates in government administration; an analysis of the relevant major legal institutions; a study of the main changes in the salary and employment policy in government administration; an analysis of the employment and remuneration budget in public administration; an assessment of the changes in the effectiveness of the functioning of government administration. Methodology: In their studies the authors conduct inductive and deductive reasoning by means of the following research techniques: an analysis of legal acts, strategic government documents and reports of the Supreme Audit Office (NIK); a statistical dynamics and structure analysis; a comparative analysis and a one-dimensional analysis of public expenditure efficiency.

5

The effectiveness of management control as a tool for developing the quality of educational services in the public sector

100%

Nowak M. , Wójtowicz Ł.

Central European Review of Economics & Finance

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2022

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tom 40

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nr 5

36-46

EN

The aim of the article was to measure the level of effectiveness of Management Control using a survey method among employees of educational institutions in selected aspects of management practice. The article discusses the basics of the Management Control System in the context of considering its effectiveness in shaping the quality of educational services. The basic understanding of Management Control in the public sector was presented and similarities and inspirations from management methods used in business practice were analysed. The next part of the article presents the results of research among employees of educational institutions in the Mazowieckie Voivodeship. Conclusions from the research results concerned the perspective of the effectiveness of the Management Control System in public educational institutions. The final conclusions discuss the weaknesses of Management Control and development elements constituting the basis for improving both the organizational aspects of educational institutions, as well as the level of human resources management.

6

An Examination of the efficiency of Polish public sector entities based on public prosecutor offices

100%

Guzowska M. , Strąk T.

Operations Research and Decisions

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2010

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tom Vol. 20, No. 2

41-57

EN

This article presents results of research on the efficiency of public prosecution organizational units by means of the DEA method. The study covered 45 public prosecution regions, whose technical and cost efficiency were analyzed. It also examined the impact of the returns-to-scale effect on their overall efficiency. Additionally, the authors present potential savings that could be achieved if units considered to be inefficient improved their efficiency. The results obtained show that the DEA method is very useful in analyzing the efficiency of public sector entities when a given service is rendered by more than ten such entities.

7

Public Logistics and Its Possible Application in Local Government Administration

100%

Kauf S.

Logistics and Transport

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2014

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tom 23

5-12

EN

The steady increase in public sector spending on the purchase of goods and services in public procurement is more noticeable. The aim of this article is to present the possibility of optimization of the public logistic and to show its potential areas of application. The examples of the application of public logistics presented in this paper show its great importance and justify its rapid growth. The development of the public logistics is a consequence of the increase in range of public duties realized by local authorities and the growth private sector involvement in this sphere of activity.

8

DUTIES OF A UNIT BELONGING TO THE PUBLIC FINANCE SECTOR WITH RESPECT TO DOCUMENTATION OF MANAGEMENT AUDIT

100%

Mucha A.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2017

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nr 4

EN

The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the management control based on regulations observed in the commercial sector. The paper underlines the essence and the concept of the analyzed phenomenon s as well as legal regulations and standards constituting the management control. The management control solutions applicable in the public finance sector are presented. The applicable regulations and standards form an ordered set of guidelines which persons responsible for functioning of the management control should use to create, evaluate and improve management control systems. The purpose is to promote the implementation of coherent and standard management control model based on international standards in this field with taking into consideration specific unit tasks and conditions. The implemented regulations should be valid and adequate to a situation present in the entity. The obligations of the entities in the scope of management control documentation, which arise from standards in force, are underlined.

9

Prawo do ponownego wykorzystania informacji publicznej. Uwagi na tle transpozycji dyrektywy 2003/98/WE z 17 listopada 2003 r. w sprawie ponownego wykorzystania informacji sektora publicznego

100%

Dziliński B.

Zeszyty Prawnicze BAS

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2012

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nr 4(36)

28-46

EN

The purpose of this paper is to show implementation of EU directive 2003/98/EC on the re-use of public sector information to the Polish law. The right to re-use is passed over on even broader discussion so there is a need to undertake that issue. In accordance to the EU directive 2003/98/EC, re-use of public sector information means the use by persons or legal entities of documents held by public sector bodies, for commercial or non-commercial purposes other than the initial purpose within the public task for which the documents were produced. The definition in Polish Access to the Public Information Act is not precise and cause problems in interpretation. Too broad approach to set up the conditions for re-use of public information can cause excessive stringency in activities of administrative bodies and as a result undermine the effectiveness of new law as well as well as other limitations not required by the directive. There are also serious doubts regarding calculation of fees for re-use. Generally the whole implementation seems to be not fully thought out and coherent.

10

Logistyka a realizacja zadań publicznych

100%

Kauf S.

Logistyka

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2010

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tom nr 6

35-36

11

An examination of the efficiency of Polish public sector entities based on public prosecutor offices

100%

GUZOWSKA M. , STRĄK T.

Operations Research and Decisions

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2010

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tom 20

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nr 2

41-57

EN

This article presents results of research on the efficiency of public prosecution organizational units by means of the DEA method. The study covered 45 public prosecution regions, whose technical and cost efficiency were analyzed. It also examined the impact of the returns-to-scale effect on their overall efficiency. Additionally, the authors present potential savings that could be achieved if units considered to be inefficient improved their efficiency. The results obtained show that the DEA method is very useful in analyzing the efficiency of public sector entities when a given service is rendered by more than ten such entities.

12

Problem bankructwa państwa

100%

Kasperowicz-Stępień A.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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2013

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nr 919

65-77

EN

Financial problems in many European countries have increasingly brough the issue of state bankruptcy to the fore. The rapid increase in a country’s debt to GDP ratio can cause difficulties in the use of debt and thus reduce the country’s creditworthiness. This paper presents the problem of state bankruptcy and debt restructuring methods used in the global economy.

13

Public Logistics and Its Possible Application in Local Government Administration

100%

Kauf S.

Logistics and Transport

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2014

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tom Vol. 23, No. 3

5--12

EN

The steady increase in public sector spending on the purchase of goods and services in public procurement is more noticeable. The aim of this article is to present the possibility of optimization of the public logistic and to show its potential areas of application. The examples of the application of public logistics presented in this paper show its great importance and justify its rapid growth. The development of the public logistics is a consequence of the increase in range of public duties realized by local authorities and the growth private sector involvement in this sphere of activity.

14

The relationship between organisational attributes and internal audit effectiveness

100%

Bednarek P.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2017

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nr 474

11-24

EN

Prior studies show that the degree of internal audit effectiveness tends to vary with country- and organisation-level dynamics in an internal audit environment. The antecedents of internal audit effectiveness appear not fully explored as yet. This study, based on institutional theory, is aimed at investigating the relationship of internal audit effectiveness with two organisational attributes, i.e. organisational category and organisational size. To this end, a postal survey and an online survey were conducted among internal auditors in Poland. The research results show that although internal audit effectiveness does not significantly differ between public sector and private sector organisations, larger organisations in private sector have established more effective internal audit departments than their counterparts in smaller organisations. However, in the public sector the size of organisations is not related to internal audit effectiveness.

15

Empirical study on the determinants of quality of worklife in local government institutions

100%

Kuczaj K.

Nauki o Zarządzaniu

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2017

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nr 4(33)

52-60

EN

The relationship between quality of worklife (QWL) and particular work aspects has been heavily re-searched over the years. Despite this continuous interest, there is no commonly recognized list of determinants of QWL that has been accepted by the majority of researchers. This study tests ten major job factors, and their relationship with worklife quality is presented and discussed. The results are based on quantitative data that was collected via questionnaire. This type of analysis has not previously been conducted in Poland in the public sector. The results, based on a regional probability sample of office workers, help to define the determinants of quality of worklife in local government institutions. The results indicate a relatively strong relationship between four of the ten described job aspects and QWL. The paper contains a list of conditions that are conducive to the development of QWL in local government, as well as institutional recommendations.

16

A framework for analysing differences between public-sector and other-sector projects

100%

Gasik S.

Zarządzanie Publiczne / Public Governance

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2018

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nr 3(45)

73-88

EN

Objectives: The purpose of this paper is to create a model of public-sector and other-sector projects. Research Design & Methods: An extensive review of literature was performed. The snowball approach was applied for collecting relevant papers. Models of differences between public-sector organisations and other organisations were chosen as the reference models for building a model for project level. Findings: There are differences between managerial processes between public-sector and other-sector projects in all project management areas (integration management, scope management, cost management, schedule management, quality management, hr management, communications management, risk management, procurement management, and stakeholder management). Hence the most adequate model for explaining these differences is the dimensional model. Implications / Recommendations: Project managers will be able to better align their managerial methods to the sector in which project are implemented. For instance, in public-sector projects in the area of HR management motivation should be more focused on non-financial factors. Contribution / Value Added: The proposed model is the first, original, comprehensive model describing the differences between public-sector and other-sector projects.

17

It is better to Remain Small and Invisible. Informal Barriers to the Development of Small and Medium Enterprises in Belarus. Part I

100%

Papko A.

Warsaw Forum of Economic Sociology

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2017

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tom 8

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nr 15

109-135

EN

This paper is focused on informal relations between state authorities and business, which exist in a peculiar Belarusian economic system, where the competition remains restricted, and the public sector based on large companies continues to play a crucial role. The author argues that the Belarusian public authorities have developed a broad set of informal rules which allow them to extract resources from small and medium private enterprises (SMEs) and control the expansion of the private sector He also argues that as long as informal extractive institutions designed and maintained by the state remain in place, the improvement of formal business regulations alone will not produce the expansion of the SME sector In author's opinion, an extra-legal extraction of funds and informal discrimination against small and medium private enterprises are embedded in the logic of the centrally planned economy, which Belarus has preserved after the fall of the Soviet Union. This dissertation may also help to understand how SMEs operate in many other economies of the post-Soviet area and what obstacles to the development they face.

18

Korzyści wdrażania innowacji organizacyjnych w publicznych instytucjach kultury

100%

Lewandowski M.

|

EN

Implementation of the organizational changes is one of the most emphasized needs of public cultural institutions. One of the instruments increasing effectiveness of management of such institutions are organizational innovations. In this paper on the basis of the literature analysis the most important defi nitions of organizational innovations were presented, as well as the benefits of implementing this type of innovations. In the end some limitations of this research were pointed.

19

The Opportunities and Threats Resulting from Robotic Process Automation in Public Service Development

100%

Baran G. , Berkowicz A. , Marzec M. , Sasak J. , Szczudlińska-Kanoś A.

Zarządzanie Publiczne / Public Governance

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2020

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nr 2(52)

17-27

EN

Objectives: This study aims to identify the opportunities and threats of automation and robotisation process automation in the development of public services. Research Design & Methods: In this study, the method of deduction was used as well as auxiliary methods and techniques such as logical analysis, analysis and study of literature, and classification and scientific description. The reasoning process was based on knowledge of management sciences and the existing findings with regard to digital transformation, in particular the robotic process automation of the public sector and services. Findings: The study revealed opportunities and threats related to the automation and robotisation of public services concerning three entities/groups: citizens, administration employees, and public organisations. Implications: The issues presented in the article might constitute the basis for practitioners, mainly public authorities and all other persons responsible for creating and implementing automated and robotic public services. Applications can be of particular interest to local government officials and management staff of various public institutions. Therefore, the robotisation and automation of services will gain in importance in the coming years, and many entities will be involved in their introduction and operation. This paper can also be useful for the economic and non-governmental sectors, whose recipients will be more aware of the opportunities and threats of service automation and robotisation. Contribution / Value Added: As a result of the analysis, the synthesis of the theoretical findings on the processes of automation and the robotisation of public services as well as certain consequences of these processes for further development of these public services were identified. They were then classified as opportunities or threats to the further automation and robotisation of public services, which may serve as a basis for the establishment of subsequent empirical studies. Article classification: theoretical/conceptual paper JEL classification: M0, O3, H4

20

EVOLUTION OF PUBLIC FINANCE SECTOR’S INCOME AND EXPENDITURE BETWEEN 2004 AND 2011

100%

Chrzanowski M.

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nr 299

PL

The aim of the article is to present the evolution of the structure of the public finance sector’sincome and expenditure between 2004 and 2011 and an attempt to find and evaluate thedeterminants of those changes.The author verifies the hypothesis of a systematic increase in significance of the state budgetand appropriated funds as instruments of the redistribution of wealth occurring together with theprocesses of centralisation of income in government sub-sector and decentralisation ofexpenditures (due to increased transfers to the local government sub-sector). In order to verify thishypothesis data concerning income and expenditures of the public finance sector between 2004and 2011 has been standardised, aggregated and analysed in the most crucial cross-sections.Issues raised in the article are extremely important in the context of remedial actions and anongoing discussion in economic circles on the role of the expenditure rules in public financesector. That being so, the report brings high value to the financial sciences and economics.