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The term non-governmental organisations (NGO) means all entities, which are not included in the category of units or authorities of public administration and which functioning does not involve the achievement of profit by them. Therefore, a characteristic feature of non-governmental organisations is the lack of correlation between non-governmental organisations and the public authorities. In Poland, the term “non-governmental organisations” is defined by the act on public benefit activities and volunteering from 2003 identifying non-governmental organisations with public benefit activities, mainly foundations and associations [Co to jest organizacja pozarządowa… 2017, online]. In the literature the term ‘non-governmental organizations’ is also defined as: ‘non-profit organizations’, ‘civil society organizations’ which are a form of self-organization of citizens, ‘public benefit organizations’ which provide a wide range of social assistance, ‘voluntary organizations’ and ‘charity organizations’ based on volunteering and helping the poorest, ‘independent organizations’ and ‘social organizations’ aimed at social work and independence [por. Co to jest organizacja pozarządowa… 2017]. The aim of the work is the analysis of selected legal and organizational and social conditions of non-governmental organisations in the field of national security.
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This article presents the original, preliminary results of research on the phenomenon of ethnocentrism in the public sphere, which is not fully recognized from the point of view of the discipline of management sciences. The research approach aims to fill the existing gap in the field of theoretical foundations of ethnocentrism’s impact in the functioning of modern public organizations. The article presents the author’s unique definition of the public ethnocentrism, as well as, new typology of social ethnocentrism. It was found that the public ethnocentrism should be considered as one of the intervening variables, affecting the determinism of management style. Formulated research issues include the specifics of public organizations, the phenomenon of coopetition, interorganizational collaborations as well as budgetary incrementalism. Finally, the basic problems arising from the methodological reflection are identified and solved.
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In the paper, the authors discuss the motivation for the profession of social work and perception of selected elements of personal and professional skills and abilities of social workers, active in the field of public administration. The research was realized while using quantitative strategy using an author’s questionnaire based on a sample of 63 respondents – social workers. Factor analysis has identified unidimensional motivation factor for pursuing the profession of social work and two factors of personal and professional skills and abilities – internal and external equipment of social worker.
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The scope of the article is the issue of assigning the principle of accountability of public authorities for damage resulting from their illegal actions or forbearance. Analysis of accountability of the State Treasury, local government units and other legal parties exercising this authority under the law was carried out from a historical perspective. Entry into force of the Constitution of Poland in 1997 required a consideration of the relationship between Article 417 of the Civil Code and Article 77 paragraph 1 of the Constitution. However, most attention in the work was paid to to the current legal position. Article 417 of the Civil Code amended in 2004, similarly to the constitutional provision, uses the notion of illegality. In the case law and doctrine there is a duality of perception of this term, hence the need for its broader presentation. The work is concluded with an attempt to advocate adoption of one relevant principle of accountability. Further, the inexpediency of highlighting the principle of unlawfulness was presented.
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Theoretical issues related to the classification and functioning of tourist destinations are presented in this article. Subsequently, the institutional aspects of the management of tourist destinations were discussed, addressing subjective and instrumental issues. The role of local government units in the management of the tourist destination and its relations with the regional and local tourist economy (entrepreneurs and tourist organizations) were mentioned. The concept of a tourist destination, which is a practical effect of the tasks performed by the tourist destinations, has been interpreted in a complementary manner.
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The article attempts to signal the essence of territorial marketing as a tool for creating the brand of the city of Szczecin on the example of Floating Garden 2050. In order to identify the correlation, the author presents a survey on the recognition of Floating Garden 2050 and the Szczecin City Council’s promotional activities. The aim of the article is signaling the existing formal limitations and desirable directions of changes in shaping the Szczecin brand. Identifying these issues in the future can lead to improved brand recognition on both the micro and macro levels.
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Many studies of corruption have claimed that it is the size of the state and its bureaucratic apparatus that promote corruption. Other studies have suggested that it is the more recent New Public Management reforms that create opportunity for corrupt exchanges. Very few studies have investigated this issue systematically and empirically. The purpose of the present study is therefore to examine the relationship between market reforms and the conditions for corruption, using a qualitative case study of corrupt relations in the Swedish Alcohol Retailing Monopoly (SARM). The analysis shows that the market reforms increased the discretion of managers at SARM, established new informal relations between managers and private supplier companies and increased the demand for corrupt services among the suppliers. In contrast to earlier studies, the present study provides a better understanding of the complex interplay of the different organizational processes resulting from market reforms that may promote corruption.
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The orientation on the efficiency of managing public funds is one of the main assumptions of the concept of efficient management of local government units. Public institutions facing challenges, including growing expectations for high-quality services tailored to the individual needs of individuals, while having limited resources make it increasingly important to strive to improve the efficiency of these institutions. The article focuses on the review and comparative analysis of selected quantitative methods used to measure the efficiency of public institutions. An attempt was also made to evaluate them. In particular, one of the methods used to measure technical efficiency is shown ‒ non-parametric Data Envelope Method (DEA). Based on it, the article developed a model for assessing the technical performance of County Labour Offices exemplified by one of the local labour markets ‒ the Lower Silesian Voivodship.
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The study aims to present the idea of a participatory budget as a tool to activate residents and to improve the efficiency of spending money by local governments. The author presents the division, tasks and rights of local government units in Poland according to currently applicable legal acts. The study presents in a simplified way the process of adopting the city budget and types of expenses. The author also discusses the problem of dividing money in the participatory budget into individual areas of the city; proposes the use of one of the multicriteria decision making methods − Analytic Hierarchy Process. It presents its assumptions and algorithm; uses it to make an exemplary division of money for the city of Sosnowiec. It performs an assessment of the effectiveness and rationality of its use and compares the results obtained with the amount of funds set by the Municipal Office in Sosnowiec.
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The main assumption of the social dimension of revitalization is based on the belief that a man is in the center of it. Consideration of their needs must take place at every stage of the revitalization process. Supporting grassroots activities by local authorities, strengthening local communities will permanently change the face and quality of life of residents. The article presents two elements important in this context. The first of these is social consultations as a commonly used deliberative method. The second one presents an innovative solution carried out in Łódź regarding the appointment of two positions − a host and a social keeper.
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The systematic growth of public sector debt is a derivative of many factors. In their substrate are, among others unbalanced budgets of local government units. One of the reasons for this phenomenon is the regular increase in public administration staff resources. And then related expenses for personal expenses. The regression analysis, based on the time series covering the years 2004–2016, indicates a clear linear character of the changes taking place in this area. In turn, the correlation analysis indicates a high level of their dependence. This process takes place independently of the stated facts contained in the analytical reports and scientific papers, indicating the dysfunctions of the Polish public administration caused by excess human resources.
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The aim of this article is to present the importance of the essence and function of Self-Government in Poland in relation to the local municipal management. In the article there are presented the functions and possibilities in the field of municipal management based on the current legal status in Poland and the organization of local government resulting from the provisions of law. The whole presented material reflects a certain mental process that took place in Poland in connection with the reform of the local government system.
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The paper presents an analysis of the use of EU funds by municipalities in two neighboring regions − the Lower Silesian Voivodship (Poland) and the Hradec Kralove region (Czechia). In total, 580 communes were analyzed (168 on Polish and 412 on the Czech side). The main aim of the paper was spatial analysis and the demonstration of differences in the distribution of structural funds. The hypothesis of the scale effect − greater efficiency in gaining subsidies by larger units − was especially tried. The results of the research allow for a few key conclusions. Polish municipalities have a greater influence on shaping local politics, which means that they obtain more funds than their counterparts on the Czech side. Our research has not proved the economies of scale, both on the Polish and Czech side. No significant spatial dependencies have been demonstrated either.
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Internal auditing in Poland has been functioning for over 15 years, but its legal environment and its practice still cause numerous problems experienced by auditors themselves and entities subject to auditing. The aim of this article is to define value added as a result of auditing functioning in local government units, to identify the risks oc-curring the most often and to create a ranking of activities influencing the improvement of the quality of public services. In order to achieve the indicated objective, in 2016 a survey which was the continuation of study started in 2015 was conducted on internal auditing in the public finance sector entities. It allowed giving a clearer view of the institution of audit and its role in the local government sector, prioritising the kinds of risks according to the hierarchy of their importance for local government units, creating a ranking of the types of value added and of activities facilitating the improvement of the quality of public services.
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Municipalities run their financial management on the basis of the budget. One of the obligatory rules of these units when preparing it, is the principle of budget balance. The Public Finance Act 2009 introduced regulations on balancing the budget of local government units, which involved the need to balance the budget of these units in the current part. The financial management of local government units was reformulated to generate a larger operating surplus in order to conduct investment activities by these units. Thus, the role of the current budget in the financial management of local government units increased. The aim of the article is to examine whether the existing obligation to balance the current budget can have a significant impact on the directions of spending public funds by municipalities with particular focus on current expenditure and limit the level of tasks implementation by these units. The study covered municipalities and cities with county rights of the Wielkopolskie and Lubelskie voivodships from among the sixteen voivodships in Poland.
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Local government units in accordance with the Public Finance Act conduct an internal audit, the assumption of which is to improve the operation of the unit, support management in achieving goals and tasks, through systematic evaluation of management control and advisory activities. Internal audit should be carried out in accordance with applicable regulations.The ability to assess the implementation status of internal audit in Poland requires the verification of control practices in local government units, which was also the purpose of these studies. The study uses the analysis of the subject literature and legal regulations in the field of internal audit, as well as observation of the effects of the auditor’s actions in the selected commune. Audit plans and reports on their implementation in the Commune of Warka for the years 2009-2018 were verified and evaluated against the background of applicable regulations. The article determines the directions of further research.
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The efficient operation of local government units (LGUs) is largely dependent on a properly organized management control system. Achieving rational assurance about the effectiveness and efficiency of the management system in most local government units is done using the self-assessment process. It is a tool by means of which, in a short period of time, the management staff obtains information allowing to formulate general conclusions on the status of control mechanisms in the cross-section of individual elements of management control. The aim of the article is to present selected results of surveys on the implementation of self-assessment in the operation of JST financial management. The research was carried out in 2017 in all local government units in Poland using an electronic questionnaire. The evaluation of the results obtained from the own study was preceded by a short description of the elements forming the management control system as well as an explanation of the essence of the self-assessment process in the management of the public organization.
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Local government units, satisfying a number of social needs, and at the same time having limited public resources should be guided by the principle of rationality in their actions. They also should implement management instruments drawn from the private sector. Their activities should be accompanied by control and supervision as part of the process of caring for rationality. The aim of the article is to present the importance of internal audit in the functioning of local government units and to show the role of internal audit of controlling. The paper also defines the stages of controlling functioning indicating the types of audits that should be used within these stages. In order to achieve the goal, the literature on the subject, legal acts and source materials were reviewed, and interview and observation methods were used to obtain empirical data.
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The aim of this work is to indicate legal bases of functioning of an internal audit at hospitals that function in the form of an autonomous public health centre, as well as to determine whether studies on efficiency of internal audit at hospitals were realised. Research methods used in the work include an analysis of literature, legal acts, information published at websites of the Ministry of Finance and the Ministry of Health. It is also possible to propose a thesis that an internal audit is one of factors having an influence on the quality of management over an autonomous public health centre. The analysis of literature revealed an existing gap in the scope of studies on the functioning of an internal audit at hospitals. There exists a necessity to conduct such studies, which can be inspired by reports published at the website of the Ministry of Finance, covering indicators describing units of an internal audit, as well as results of their work.
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