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Diversity in the Perspective of Economic and Humanistic Management

Author(s): Barbara Mazur / Language(s): English Issue: 11.2/2017

The issue of diversity is becoming an increasingly important matter for many organizations. Many researchers, when defining diversity, refer to its primary (gender, a specific ethnic group, race, age, mental and physical capabilities and characteristics) and secondary (education, family status, work style, work experience, military experience, place and role in the organization, income level and communication style) dimension. The paper’s objective is to present two approaches to diversity represented by economic and humanistic management. While the economic paradigm aims at maximizing the company's profits, the aim of humanistic management is greater Corporate Social Responsibility (CSR). Therefore, in the perspective of economic management, diversity is treated mainly as a source of competitive advantage. In the perspective of humanistic management it is respect for human dignity. The paper is of theoretical nature. The research method applied in the paper is a review of the literature relating to humanistic and economic approaches in the arena of management and the literature relating diversity management.

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Różnorodność kulturowa partnerów w procesach przejęć przedsiębiorstw

Author(s): Anna Stankiewicz-Mróz / Language(s): Polish Issue: 11.2/2017

Mergers and acquisitions are treated as a tool for the development of organizations which face a business risk. The cultural diversity of the transaction partners is one of the factors which influence its level. This problem is particularly visible in international transactions in which partners come from different cultural backgrounds. A cultural adaptation of transaction partners and „a common core identity” are treated as a key success factor in these processes. The problem of cultural differences is especially relevant at the post-transaction stage when actions are taken to integrate the merged companies. The aim of this article is to present the posttransaction integration process in the cultural aspect which was conducted in the acquisition of a Polish company by an Israeli company – the world leader in the production of generic medicines. The study sought answers to the question about the extent of cultural integration of partners and its dynamics.

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Sprawczość vs wspólnotowość w postrzeganiu zespołów zróżnicowanych kulturowo

Author(s): Katarzyna Stankiewicz,Paweł Ziemiański / Language(s): Polish Issue: 11.2/2017

The article covers the issue of perception and assessment of advantages and disadvantages of working in culturally diverse teams. Previous results indicate that a decision regarding the possibility of collaborating with others is preceded by the assessment of two basic evaluative dimensions: agency and communion. Concentration on the effectiveness of goal-oriented actions is related with the dominance of agency dimension whereas concentration on others and on relationships is related with the dominance of communal dimension. The aim of the current research was to determine which of these dimensions dominate the process of the perception and evaluation of advantages and disadvantages of working in culturally diverse teams. Additionally, it was verified what specific aspects of communion and agency are related with advantages and disadvantages identified by study participants. Obtained results indicate that the perception of advantages of working in culturally diverse teams is mainly related with agency whereas the perception of its disadvantages with communion or both agency and communion. Conclusions involve the significance of these two dimension in the perception of multicultural teams by people who are being prepared to the managerial roles in organizations operating in global economy. Apart from expanding current understanding of the examined issue study results have also implications for practice in the area of building, managing and improving the performance of culturally diverse teams.

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Zarządzanie różnorodnością a prawne problemy transseksualizmu

Author(s): Adrianna Siostrzonek-Sergiel / Language(s): Polish Issue: 11.2/2017

In this article, the author addresses the problem of discrimination against transsexuals, in particular, discrimination in the workplace. The author also emphasizes the role of organizations acting as employers in the introduction of model legislation solutions throughout the country which could help to prevent and combat gender identity discrimination. Help from employers in the fight against discrimination on the basis of gender identity could manifest itself in three forms. Firstly, in the collection of data on discrimination experienced by the transgender community in the workplace. Secondly, in the development of concrete legal solutions, based on proven patterns of prevention in the organizations. And finally, in the sphere of education, by raising awareness in the workplace about gender identity issues, sensitizing to the needs of transgender people and thus combating negative social stereotypes and manifestations of discrimination in the workplace and beyond.

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Wybrane aspekty uwarunkowań kulturowych samozatrudnienia Polek w USA

Author(s): Alina Szepelska / Language(s): Polish Issue: 11.2/2017

Self-employment as a sign of entrepreneurship is an important source of work places in the United States of America. In 2015 15,0 million people, which is 10,1 percent of the total employment in the United States, led their own business. The citizens of the United States who have been born abroad increase the shared number among both, self-employed as well as those who were hired. As far as the number of established by Poles companies in the USA is considered, The Fiscal Policy Institute Report claims that Poles occupy the tenth place as immigrants. Among entrepreneurs the percentage of females is constantly increasing. Self-employment of Polish immigrant females under examination corresponds with a current trend of entrepreneurship of females in Poland but their „cultural equipment” differs from the „cultural equipment” of their hosts. That results in their different approach in creating and running business. Perhaps the United States’ culture that is a positive reinforcement in creating and engaging new technologies will influence the tendency and undertaking of innovative activities and strategies of business development among female immigrants from Poland.

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Znaczenie różnorodności zespołu dla wirtualnej współpracy

Author(s): Beata Krawczyk-Bryłka / Language(s): Polish Issue: 11.2/2017

Diversity is one of the basic characteristics of virtual teams. It refers to team members’ geographic dispersion, time zone differences connected to national and cultural diversity, work in various organizations, members’ roles and tasks they deal with. The article concerns the most important dimensions of diversity in virtual teams. There are the research results presented conducted in the group of virtual team members. Their significance for teamwork organization, team climate and virtual team performance has been discussed.

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Financial reporting of intangible assets – evidence on information and communication companies in Czech Republic

Author(s): Olga Malíková,Zdeněk Brabec,Jiří Rozkovec / Language(s): English Issue: 2/2018

Intangible assets are becoming an increasingly important part of companies’ assets. However, their recognition and measurement in financial statements is often complicated and is subject to the requirements of a given accounting regulation. Therefore, the objective of this article is to find out the relationship between the size of a company and the disclosure of intangible assets. To do so, financial statements of companies operating in the field of information and communications published between the years 2005 and 2015 are analysed. The established hypotheses are tested using the methods of descriptive statistics, the Chi-Square test of independence and the method of Spearman rank correlation. The results of this research confirm that larger companies publish their financial statements for a longer period than smaller ones. Subsequently, it was found that the structure of publishing companies, as well as companies disclosing intangible assets does not change over time. In addition, it has been concluded that larger companies disclose intangible assets more often than smaller ones. Finally, it was confirmed that the share of intangible assets to fixed assets is higher in larger companies.

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Innovation performance and R&D expenditures in Western European regions: Divergence or convergence?

Author(s): Pavel Bednář,Martina Halásková / Language(s): English Issue: 1/2018

Although Western Europe is a global leader in innovation activities among the OECD countries, these activities are not distributed evenly across NUTS 2 regions. Thus, the analysis of convergence or divergence related to innovation performance and R&D expenditures among Western European NUTS 2 regions is posed as the aim of this paper. Applying differential local version of spatial autocorrelation (LISA), difference-in-difference estimation the paper reveals the local variation of convergence and divergence and general spatial regime divergence in innovation performance and R&D expenditures within Western European NUTS 2 regions. Moreover, spatial lag cross-sectional regression provides support to the consideration of R&D expenditures as determinant for innovation performance along with the continuing divergence between most of Western and Southern European NUTS 2 regions and the others. Thus, the results confirm the stability in innovation performance and R&D expenditures in Western European NUTS 2 regions which could be the source of lagging behind not only other OECD countries but BRICS countries as well. On the regional level several NUTS 2 regions demonstrated the convergence dynamics, however, the general spatial divergence regime should lead to more actions regarding R&D polices under the EU programming period of 2014-2020.

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Koncepcja zarządzania różnorodnością i aspekt wzajemnego zaufania w organizacji źródłem innowacyjności i przewagi konkurencyjnej

Author(s): Elwira Gross-Gołacka / Language(s): Polish Issue: 10.1/2017

The economy is becoming increasingly global, and the workforce is becoming more diverse. You may think that organizational success and competitiveness of the company will depend on the ability to effectively manage diversity in the workplace. This diversity management can create competitive advantage in areas such as marketing, problem solving, and talent acquisition. Globalization requires more interaction than ever between people of different cultures or even social groups. For this reason, organizations need diversity to become more innovative. A building is open to the diversity of the workplace where employees will feel valued and respected which is essential for atmosphere of mutual trust. The aim of the article is to present the concept of diversity management as an approach taking into account issues of mutual confidence in the organization treating diversity as a source of innovation and competitive advantage. Innovation in the context of the company refers to the transformation of an idea into a new process, product or service which gives competitive advantage. Today we know that the basic resource of the organization is human capital, and therefore a factor very sensitive to relationships inside and outside the organization. And in the face of volatility organization’s environment increases the risk, which is the inverse of trust. Purpose of the article is achieved by means of literature studies, observation of social and economic practice and review of studies including foreign and domestic ones. The conclusions of these analyzes indicate that the inclusion of diversity and benefit from the workplace is an important issue for today’s innovative organizations.

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Technologie informacyjno-komunikacyjne w budowaniu relacji z interesariuszami – perspektywa CSR

Author(s): Grażyna Michalczuk / Language(s): Polish Issue: 10.1/2017

Management in modern organization, which base its activities on the concept of corporate social responsibility (CSR), requires the stakeholders engagement and in-depth relationship with environment. The primary importance in this area is communication about the company’s activities, including its CSR actions. Currently, communication as a process is constantly changing, as reflected in the fragmentation of traditional media and development of new ways of communication. It is determined by new information and communication technologies and changes in information needs of stakeholders in both quantitative and qualitative aspects. Purpose of the article: to show the importance of information and communication technologies in building relationships with stakeholders. This is currently a significant issues, because of the influence this type of technology on improvement of quality of relationships as a results of the change of the informative model of Internet from static to interactive model with participation of users, which create streams of information in real time. An examples of such a model can be the Web 2.0 and Web 3.0 technologies referred to as a social applications. Findings: building lasting and positive relationship with stakeholders is determined by effective communication of the organization. The important meaning in this context has the internet communication, which is characterized by high level of interactivity and the ease of establishing the relationships with stakeholders. Social media, as a tool of creation and implementation the CSR strategy is also becoming increasingly important. This is evidenced by the continuous evolution of the concept of corporate social responsibility in connection with the use of Web tools.

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The Process Approach to Achieve Economic Security through Small and Medium Enterprises [SME] Development – the Idea for Nigeria

Author(s): Aneta Wysokińska,Bartosz Młodkowski,Piotr Senkus / Language(s): English Issue: 9.2/2017

The paper was prepared as the result of the cooperation and development programs that have been run by the authors and the University of Lagos, Nigeria and is the voice in discussion to encourage Nigerian Government to build their Economic Security through Small and Medium Enterprises [SME] development with utilization of the process approach. Moreover it is an attempt to identify the challenges associated with a dynamically changing environment that is faced by Nigerian government and Nigerian SME sector, to identify practices that allow to create roots to develop efficient, self-sustainable, family driven Small and Medium Enterprises [SME] that would contribute to elimination of most important Nigerian problems and Nigerian development. The objective of the paper presents the concept of applying Business Process Management, Business Model Canvas and Value-Added IT Supported Integrated System (VITIS) as the main philosophies in the process of the developingt the framework to create strong SME sector that due to its role in the economy could help to develop economic security. The paper is divided into two general parts: theoretical, where relations between Economic security, Small Business and Business Process Management and Development of Business Process Management are displayed and the conceptual part that is based on the classic most simple process chain: input – action – output.

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Przedsiębiorczość i zarządzanie w wieku neokolonializmu cyfrowego: szanse i zagrożenia dla Polski w XXI w.

Author(s): Dominika Tchórzewska / Language(s): Polish Issue: 9.1/2017

The work deals with a very important and up-to-date problem, namely the development of entrepreneurship and the efficient management while beeing under the influence of digital neo-colonialism. In particular, attention has been paid to reasons of digital neocolonialism, including the Big Data phenomenon, the concentration of world capital in the hands of a few economic entities, the monopolisation of the Internet, the emigration of educated Poles to technological metropolis, etc. An attempt was made to define Poland’s place in the digital race from the point of view of economic security, as well as opportunities and threats of development and directions of desired growth of entrepreneurship in the society of information. Attention was paid to the necessary development conditions, such as the elimination of fiscal barriers, financial outlays for new technology areas, education paths for the participants of the economic life, etc. The analysis presents a catalog of examples of Poland’s problems under threat of digital neocolonialism.

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Fuzje i przejęcia jako strategia rozwoju korporacji hotelowych w warunkach globalizacji rynku

Author(s): Małgorzata Sztorc / Language(s): Polish Issue: 8.3/2017

Mergers and acquisitions of the hotel corporations are recognized as elements that support the development of the economy. Developed countries consider it as one of the basic methods of implementing the organization’s development strategy. The purpose of this article was to present the role of this kind of processes in the strategy of growth and development of hotel corporations. In order to best interpret the problem, the case study method and the critical analysis of the literature of the subject were used. As a result of the research, global hotel corporations are merging to acquire new markets, limit competition, and gain competitive advantage.

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Механізми формування інтелектуального капіталу транснаціональних корпорацій

Author(s): Evelina Panchenko / Language(s): Ukrainian Issue: 33/2018

The modern practices of formation and accumulation of intellectual capital in transnational corporations are summarized. At the current stage of transnational companies' activity, the formation and the most efficient use of intellectual capital is a decisive factor in their long-term competitiveness, sustainable development. Proceeding from the fact that the structure of intellectual capital includes human, structural and organizational capital, we determine the most effective and demonstrative of capital - structural. The structural capital of the corporation includes patent activity and activities, research works, licenses, know-how, etc. The capital itself may be its own, or borrowed from external sources (purchase, lease, free access). The article defines and analyzes the corporate expenses of the R&D in the country as well as the share of corporate expenses from the general ones. The volumes and dynamics of financing of transnational corporations of research and development are analyzed. The existing mechanisms of joint participation of corporations in scientific researches, volumes of trade in the results of intellectual activity are highlighted. Factors contributing to the significant dissemination of international strategic alliances, as a form of increasing the intellectual capital of transnational corporations are considered. The advantages and disadvantages of license agreements of transnational corporations as an advantageous form of technology transfer and the commercialization of intellectual capital are explored.It is substantiated that the formation of intellectual capital of corporations includes a wide range of mechanisms, focused primarily on the formation and provision of structural capital, as the most effective. It is determined that there are two key mechanisms for attracting intellectual capital - the formation of own and attracting from external sources. It is proved that most of transnational corporations use both mechanisms to maximize the efficient accumulation of intellectual capital and its using. Prospects for further research are the justification of the possibilities of using the experience of transnational corporations in national practice.

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Визначення сутності поняття «оподаткування» в контексті його сприйняття як соціального процесу

Author(s): Оlena Magopets / Language(s): Ukrainian Issue: 33/2018

The purpose of this study is to determine the essence of the concept of "taxation" from the standpoint of its understanding as a social process based on disclosure of its specific properties, characteristics, key features and evolutionary development. It is grounded that taxation should be understood as the procedure for collecting taxes based on organizational and economic relations, interconnections and interaction between its subjects (participants - the state, taxpayers, tax agents, society) and objects (taxes, meetings), during which the reallocation of the gross domestic product is carried out in order to create a financial basis for the state's activities. The key actors in the tax process are the "state" - on the one hand, as a social institution and various government bodies authorized on behalf of the state to carry out certain actions and functions with the aim of formulating and implementing state tax policy and taxpayers - on the other hand, which have an object of taxation and are obliged to pay taxes and fees. The relationship between these entities is ensured by taxes are the main object of the tax process. The totality of social actions of tax entities, which ensure the functioning and change of taxation as a social system, forms the process of taxation itself. Taxation as a social process took place several evolutionary stages of development, taking different forms: origin, development, stabilization, adaptation, transformation, decay, transients.Taxation is proved to be a cyclical social process (since the taxing process is based on the interaction of different actors (participants in the taxation process) that are consciously focused on each other, taxation retains identity in time and its inherent evolutionary character), the level of development of which causes not only general indicators of state development, but also social indicators of social welfare, since with the help of taxes, on the one hand, financing of state needs is carried out and possible The implementation of the state functions of its functions (mainly at the expense of taxes formed a revenue part of the budgets of different levels - this shows the fiscal function of taxes), and on the other hand - it is precisely at the expense of taxes that the regulation of social processes is carried out (as the social function of taxes manifests itself).

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European Integration and Its Impact on the Development of Entrepreneurship in Poland (Selected Aspects)

Author(s): Agnieszka Rzepka,Bożena Sowa,Boguslaw Slusarczyk / Language(s): English Issue: 7.3/2017

When Poland joined the European Union in May 2004, a new phase in the history of modern Europe begun as western Europe united with eastern Europe which two decades prior had belonged to the Eastern Bloc and had been hostile to the market economy. Entering the EU does not generate economic growth and greater prosperity by its own means. A country’s presence in the EU is nota guarantee for the country’s development but merely an opportunity. It’s full use depends on the country’s economic policy and the management styles of its business entities. Purpose of the article: The aim of this article is to provide an overview of the financial support of business entities operating in Poland, with special regard to SMEs, in two financial Frameworks: 2007–2013 and 2014–2020 (first years of Financial Framework). Methodology/methods: in the paper statistical data analysis was used with regard to allocation of financial resources from the EU budget to subsidize Polish economic entities with a special focus on funding in the current Financial Framework 2014–2020. Outcome: The situation of Polish businesses changed with Poland’s accession to the European Union. The European Community market which is based on four freedoms, opened up to Polish entrepreneurs and asa result gave them new outlets untouched by domestic constraints.

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Etniczność i poczucie tożsamości narodowej jako czynniki kształtujące stosunek do pracy – casus mniejszości rosyjskiej na Ukrainie

Author(s): Magdalena Karolak-Michalska / Language(s): Polish Issue: 7.3/2017

This article isa part of the research on multiculturalism in management. Its purpose is to analyze the sense of national/ethnic identity of the Russian minority in Ukraine in the context of its attitudes towards work, people and organizations. The author discusses the ethnicity and the identity of the national/ethnic Russian minority by analyzing the attitudes of Russians towards work, people and organization, taking into account their regional distribution. In the end, based on the own research, an author considers the relationship between the sense of identity and the Russian minority’s attitude. It also points out that, in view of the migration of Ukrainian citizens to the European Union, the understanding of Russian mentality and behavior is particularly valuable for employers from Central and Western Europe. Knowledge of the determinants of cultural differences contributes to optimize the achievement of organizational purpose in international management teams.

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Побудова ефективних систем економічного контролю в житлово-комунальному господарстві в умовах трансформації загальних принципів управління в галузі

Author(s): Oleksandr Holovchenko,Nataliia Holovchenko / Language(s): Ukrainian Issue: 33/2018

The purpose of this article is to summarize the main goals and tasks of management in the housing sector, to formulate on their basis the modern management principles in researched industry, as well as to identify the influence of general management principles in the housing sector on building effective systems of economic control at the enterprises of the studied sector.In the article the aggregative units of general and special objectives and goals of management in the housing sector are systemized. On the basis of this summarizing, general principles of management in the studied industry that should be at the core of building an effective system of economic control, as a function of management, were formulated. It was also systematized the main factors that influence on the systematic and complex management and should be taken into account when constructing effective systems of economic control in the housing sector, with the goal orientation of such systems in providing control in the interests of consumers of utility services. The article discloses exclusively general principles of management in the housing and communal services aimed at solving management tasks in the conditions of the transformational economy that are equally fair for other branches of the national economy.It was concluded that when using the principles of focus, systematic and complexity to build effective systems of economic control in the housing sector, scientists should apply other than planning-directive, sense. This sense consists on the direction of the management on the needs of consumers of housing and communal services, with maximum consideration of such factors as: the number and structure of consumers of public services; the volumes of consumption of utilities; the organizational-technological peculiarities of performers of housing and communal services.It has also been proved that the decisive condition for building effective systems of economic control in housing and communal services is the formulation by scientists of special goals and management tasks stemming from sectorial peculiarities, which in turn significantly affect the nature of social and economic relations in the communal sphere.

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Національні та міжнародні стандарти обліку для державного сектору: особливості застосування

Author(s): Iryna Smirnova,Nadiya Smirnova / Language(s): Ukrainian Issue: 33/2018

In the sphere of of public finance, the reform of the management system confirms the close linkage of measures aimed at achieving the effective use of budget funds, with the improvement of management methods, methodological and methodological provision of accounting and financial control. Accordingly, for Ukraine, it is useful to borrow a systematic approach in developing the legal and regulatory framework for the budget process, accounting and control. In order to create reliable and objective economic information, the process of introducing common standards of accounting and financial reporting continues in Ukraine and in the world. Therefore, the aim of writing of the article consists in finding out of features of application of requirements of international and national public sector accounting standards. Pre-conditions of reformation of the system of accounting in public sector in the world and in Ukraine were generalized in the article. Table of contents of category «a public sector» was specified. The features of development and input of international public sector accounting standards were investigational. The stages of national standardization of accounting in a public sector were systematized. A comparative analysis of international and national public sector accounting standards was conducted. Directions of improvement of normative base from а accounting and financial reporting in a public sector were offered.Positive results in development of methodology of accounting in a public sector can be attain only as a result of only approaches to accounting. One of the basic stages of reform here are application in practice of already existent national public sector accounting standards and development of new. National public sector accounting standards are based on the conceptual provisions of international standards, which contain common methodological approaches to the assessment and disclosure of information. They are in line with international standards, taking into account socio-economic development of the country and the peculiarities of the national budget legislation. The development of methodological recommendations for the introduction of national public sector accounting standards, as well as the review of regulatory and methodological support for the implementation of budget execution operations, taking into account changes in the accounting system, should be undertaken to continue the implementation of reforms in the public sector and bring it closer to international practice.

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Науково-методичні аспекти прогнозування витрат і планування сталого розвитку агропідприємства

Author(s): Yuriy Kernasyuk / Language(s): Ukrainian Issue: 33/2018

The purpose of the article is the generalization and development of scientific and methodical approaches to forecasting expenditures in combination with planning for sustainable development of an agricultural enterprise based on the use of economic modeling methods, system analysis and intelligent computer technologies. In the modern economy, one of the important aspects of the competitive functioning of agribusiness enterprises on the principles of sustainable development is the effective management of their financial and material resources. Now it is difficult and problematic to achieve high performance results in the management of enterprises without a comprehensive use of economic modeling methods, system analysis and intelligent computer technologies that significantly expand the existing information and analytical support for forecasting costs and the level of profitability of production activities. The article deals with the organization of ensuring the forecasting of expenditures and planning the sustainable development of an agricultural enterprise. The analysis of the current economic state of the development of agrarian enterprises at the regional, zonal and national levels is carried out. The theoretical aspects of defining the definition of "sustainable development" for an agrarian enterprise are generalized. The methodical approaches to forecasting costs and planning sustainable development of an agricultural enterprise, taking into account the influence of the market environment and other factors were substantiated scientifically.It was suggested to use the tool in the Excel spreadsheet editor, which is called the "Scenario Manager" to automate the calculation of the cost forecast. The scenario approach of the forecast of costs based on 5 variants is grounded. An economic model of cost forecasting based on the example of soybean production is developed. The advantage of this is the ability to provide management with a convenient tool for substantiating and making informed decisions taking into account the influence of the market environment, weather and climate, environmental conditions and other factors. The forecasting model allows to take into account a significant number of factors of influence and trends in the development of super complex systems, including agriculture, and also to ensure a higher level of its reliability.

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