uwzględniać pozyskane w ten sposób miary. W celu znalezienia odpowiedzi na nurtujące au-tora pytania zastosowano analizę literatury dotyczącej miar kapitału ludzkiego oraz specyfiki zarządzania jednostkami samorządu terytorialnego. Słowa kluczowe: kapitał ludzki, jednostki samorządu terytorialnego, metody
{"title":"Metody pomiaru kapitału ludzkiego w jednostkach samorządu terytorialnego","authors":"Dorota Tokarska","doi":"10.15611/pn.2019.544.22","DOIUrl":"https://doi.org/10.15611/pn.2019.544.22","url":null,"abstract":"uwzględniać pozyskane w ten sposób miary. W celu znalezienia odpowiedzi na nurtujące au-tora pytania zastosowano analizę literatury dotyczącej miar kapitału ludzkiego oraz specyfiki zarządzania jednostkami samorządu terytorialnego. Słowa kluczowe: kapitał ludzki, jednostki samorządu terytorialnego, metody","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"37 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132434686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Magdalena Rajchelt-Zublewicz, Estera Piwoni-Krzeszowska, M. Matyja
The purpose of the article is to determine the relationship between the level of competitiveness of resources and the financial performance of social cooperatives. In the preliminary analysis, based on the results of survey, we use the data provided by 57 respondents. For in-depth analysis we involve the data from the EMIS Intelligence database of 20 Polish social cooperatives. Using the Spearman’s rank correlation we investigate the relationship between the rating of the level of competitiveness of tangible (physical, technological, financial) and intangible (human, relational, knowledge) resources and the cooperatives’ financial performance, i.e. the rating of profitability and revenues. Initially, the research results proved that there are average relationships between the rating of profitability and the rating of competitiveness of tangible (0.38) and intangible (0.42) resources. However in the in-depth analysis, based on objective data, even a weak correlation between either tangible or intangible resources and the revenues was not found. The article also discusses the obtained results along with identifying the likely causes of this situation.
{"title":"Tangible and intangible resources and the financial performance of Polish social cooperatives","authors":"Magdalena Rajchelt-Zublewicz, Estera Piwoni-Krzeszowska, M. Matyja","doi":"10.15611/pn.2019.5.14","DOIUrl":"https://doi.org/10.15611/pn.2019.5.14","url":null,"abstract":"The purpose of the article is to determine the relationship between the level of competitiveness of resources and the financial performance of social cooperatives. In the preliminary analysis, based on the results of survey, we use the data provided by 57 respondents. For in-depth analysis we involve the data from the EMIS Intelligence database of 20 Polish social cooperatives. Using the Spearman’s rank correlation we investigate the relationship between the rating of the level of competitiveness of tangible (physical, technological, financial) and intangible (human, relational, knowledge) resources and the cooperatives’ financial performance, i.e. the rating of profitability and revenues. Initially, the research results proved that there are average relationships between the rating of profitability and the rating of competitiveness of tangible (0.38) and intangible (0.42) resources. However in the in-depth analysis, based on objective data, even a weak correlation between either tangible or intangible resources and the revenues was not found. The article also discusses the obtained results along with identifying the likely causes of this situation.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131669744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Nowe typologie pracowników międzynarodowych w ujęciu teorii prototypów – implikacje dla MZZL","authors":"S. Przytuła, G. Strzelec","doi":"10.15611/pn.2019.11.18","DOIUrl":"https://doi.org/10.15611/pn.2019.11.18","url":null,"abstract":"","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131899472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Summary: The main aim of this article is to identify the contemporary determinants of the development of electronic commerce in Poland and state their influence on online businesses. In order to achieve this, descriptive statistics and statistical analysis, including comparative analysis, have been applied. On the basis of the examination, the contemporary growth factors (opportunities) in e-commerce such as m-commerce, Omnichannel commerce, Virtual Reality, and Augmented Reality can be characterised. The analysis also focuses on potential Internet-related threats and their impact on e-businesses. , commerce ,
{"title":"Conditions of the development of electronic commerce in Poland","authors":"Katarzyna Pieczarka","doi":"10.15611/pn.2019.7.08","DOIUrl":"https://doi.org/10.15611/pn.2019.7.08","url":null,"abstract":"Summary: The main aim of this article is to identify the contemporary determinants of the development of electronic commerce in Poland and state their influence on online businesses. In order to achieve this, descriptive statistics and statistical analysis, including comparative analysis, have been applied. On the basis of the examination, the contemporary growth factors (opportunities) in e-commerce such as m-commerce, Omnichannel commerce, Virtual Reality, and Augmented Reality can be characterised. The analysis also focuses on potential Internet-related threats and their impact on e-businesses. , commerce ,","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115530404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the environmental problems of the current generation is the increase in volume of waste generated, which has a negative impact on the environment and human health. Therefore, it is important to reduce the amount of waste generated and to manage it rationally. Waste management is one of the areas of environmental protection. The article examines the changes in the amount and structure of waste generated in Poland in the period 2017-2020. An analysis of the size and structure of funding sources of the main forms of waste management was also carried out. The aim of the article was to present, compare and evaluate the changes occurring in waste management and its sources of financing. The research considered the impact of the Covid-19 pandemic on the volume of waste generated and on waste management. The analysis shows that the crisis caused by the Covid-19 pandemic affected the decrease in the volume of total waste generated and the increase in the volume of municipal waste. There was also some variation in the area of generated waste and its management in individual provinces.
{"title":"Analysis of changes in waste generation and management in Poland against the background of EU waste management objectives","authors":"Ewa Dziawgo","doi":"10.15611/pn.2022.4.03","DOIUrl":"https://doi.org/10.15611/pn.2022.4.03","url":null,"abstract":"\u0000 One of the environmental problems of the current generation is the increase in volume of waste generated, which has a negative impact on the environment and human health. Therefore, it is important to reduce the amount of waste generated and to manage it rationally. Waste management is one of the areas of environmental protection. The article examines the changes in the amount and structure of waste generated in Poland in the period 2017-2020. An analysis of the size and structure of funding sources of the main forms of waste management was also carried out. The aim of the article was to present, compare and evaluate the changes occurring in waste management and its sources of financing. The research considered the impact of the Covid-19 pandemic on the volume of waste generated and on waste management. The analysis shows that the crisis caused by the Covid-19 pandemic affected the decrease in the volume of total waste generated and the increase in the volume of municipal waste. There was also some variation in the area of generated waste and its management in individual provinces. \u0000","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115566506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Streszczenie: Celem artykułu jest przybliżenie zmian, jakie dokonały się na gruncie pomocy społecznej w latach 2008-2016 na terenie województwa opolskiego. Celem aplikacyjnym jest ukazanie ekonomicznych skutków ewolucji systemu pomocy społecznej na terenie województwa opolskiego w latach 2008-2016. Wykorzystana w pracy metoda badawcza obejmuje zarówno analizę literatury tematu, jak i analizę danych statystycznych. Wykonane badania pozwalają stwierdzić, że ograniczenie niekorzystnych zjawisk, takich jak bezrobocie oraz ubóstwo, wpłynęło na zmianę profilu beneficjenta pomocy społecznej – od osoby bezrobotnej, do osoby niepełnosprawnej, ciężko chorej czy też starszej. Zmiana charakteru pomocy społecznej wiąże się z koniecznością reorganizacji systemu wsparcia na terenie województwa w kierunku rozwoju usług społecznych, przede wszystkim opiekuńczych, pielęgnacyjnych czy też wspomagających, przy równoczesnym zachowaniu pomocy materialnej, zarówno pieniężnej, jak i niepieniężnej.
{"title":"Ewolucja rozwoju systemu pomocy społecznej w ujęciu ekonomicznym na obszarze województwa opolskiego w latach 2008-2016","authors":"Patrycja Figiel, Małgorzata Wilkos","doi":"10.15611/pn.2019.544.02","DOIUrl":"https://doi.org/10.15611/pn.2019.544.02","url":null,"abstract":"Streszczenie: Celem artykułu jest przybliżenie zmian, jakie dokonały się na gruncie pomocy społecznej w latach 2008-2016 na terenie województwa opolskiego. Celem aplikacyjnym jest ukazanie ekonomicznych skutków ewolucji systemu pomocy społecznej na terenie województwa opolskiego w latach 2008-2016. Wykorzystana w pracy metoda badawcza obejmuje zarówno analizę literatury tematu, jak i analizę danych statystycznych. Wykonane badania pozwalają stwierdzić, że ograniczenie niekorzystnych zjawisk, takich jak bezrobocie oraz ubóstwo, wpłynęło na zmianę profilu beneficjenta pomocy społecznej – od osoby bezrobotnej, do osoby niepełnosprawnej, ciężko chorej czy też starszej. Zmiana charakteru pomocy społecznej wiąże się z koniecznością reorganizacji systemu wsparcia na terenie województwa w kierunku rozwoju usług społecznych, przede wszystkim opiekuńczych, pielęgnacyjnych czy też wspomagających, przy równoczesnym zachowaniu pomocy materialnej, zarówno pieniężnej, jak i niepieniężnej.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124250010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The discussion presented in this paper originates from the identification of three development potentials of cities: innovation-based, culture-based and education-based. The paper tackles the problem of determining the importance of primary, secondary and higher education for the development of cities. The main objective of the paper is to create a method for the measurement of education-based potential for development in Polish urban communes. To that end, five development factors encompassing 12 diagnostic variables were identified and a City Education Potential (CEP) index was constructed and its values calculated for 303 urban communes in Poland between 2013 and 2016. The CEP index was then used to: (1) prepare city rankings, (2) identify differences between small, medium-sized and large cities as well as (3) determine the significance of each diagnostic variable in each of the analysed size categories. The last part of the article also highlights the differences between regions in terms of the education-based potential of urban communes.
{"title":"The development of cities in Poland – the role of education","authors":"Agnieszka Orankiewicz, M. Turała","doi":"10.15611/pn.2019.7.21","DOIUrl":"https://doi.org/10.15611/pn.2019.7.21","url":null,"abstract":"The discussion presented in this paper originates from the identification of three development potentials of cities: innovation-based, culture-based and education-based. The paper tackles the problem of determining the importance of primary, secondary and higher education for the development of cities. The main objective of the paper is to create a method for the measurement of education-based potential for development in Polish urban communes. To that end, five development factors encompassing 12 diagnostic variables were identified and a City Education Potential (CEP) index was constructed and its values calculated for 303 urban communes in Poland between 2013 and 2016. The CEP index was then used to: (1) prepare city rankings, (2) identify differences between small, medium-sized and large cities as well as (3) determine the significance of each diagnostic variable in each of the analysed size categories. The last part of the article also highlights the differences between regions in terms of the education-based potential of urban communes.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114751179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Development potential depends primarily on the area’s demographic situation, its capacity to attract new residents and the local community’s reproductive capacity. From the perspective of social and economic development, the demographic potential of local communities is an important element of the region’s development opportunities. This paper makes an attempt to evaluate the demographic situation of the communes of the West-Pomeranian province and their potential for development. To achieve that goal, a synthetic variable was used and Webb’s method was employed to create a typology of communes of similar demographic potential. The research conducted confirmed the variance in development potential between communes. Municipalities with a better demographic potential use ‘positional pension’ at the larger urban centers. The result is a ‘suction’ of the population, which affects the growth of budget revenues from real estate tax and the share of income tax from individuals.
{"title":"The influence of demographic changes on the development potential of communes of the West-Pomeranian province","authors":"G. Karmowska, A. Sobczyk","doi":"10.15611/pn.2019.8.01","DOIUrl":"https://doi.org/10.15611/pn.2019.8.01","url":null,"abstract":"Development potential depends primarily on the area’s demographic situation, its capacity to attract new residents and the local community’s reproductive capacity. From the perspective of social and economic development, the demographic potential of local communities is an important element of the region’s development opportunities. This paper makes an attempt to evaluate the demographic situation of the communes of the West-Pomeranian province and their potential for development. To achieve that goal, a synthetic variable was used and Webb’s method was employed to create a typology of communes of similar demographic potential. The research conducted confirmed the variance in development potential between communes. Municipalities with a better demographic potential use ‘positional pension’ at the larger urban centers. The result is a ‘suction’ of the population, which affects the growth of budget revenues from real estate tax and the share of income tax from individuals.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114541862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
: The Agricultural Knowledge and Innovation System (AKIS) may be defined as a network of research institutes, consultancy centres, agricultural schools and other non-governmental organisations involved in helping farmers with improving the innovation of their farms and solving new economic problems. One can notice many similarities in the cohesion of the AKIS system in individual EU member states. In the majority of countries, the public sector (at national, regional and local level) was represented in AKIS as the provider of information, financial support, and consultancy services. The article presents the features of national AKIS in selected EU countries (Belgium, France, Ireland, Germany, Portugal). The purpose of the article included the assessment of the public agricultural consultancy offered by voivodeship centres of agricultural consultancy in Poland in the context of the rules of functioning of the AKIS system in individual EU member states.
{"title":"Miejsce publicznego doradztwa rolniczego Polski w Systemie Wiedzy i Innowacji Rolniczych Unii Europejskiej","authors":"A. Walenia","doi":"10.15611/pn.2021.3.09","DOIUrl":"https://doi.org/10.15611/pn.2021.3.09","url":null,"abstract":": The Agricultural Knowledge and Innovation System (AKIS) may be defined as a network of research institutes, consultancy centres, agricultural schools and other non-governmental organisations involved in helping farmers with improving the innovation of their farms and solving new economic problems. One can notice many similarities in the cohesion of the AKIS system in individual EU member states. In the majority of countries, the public sector (at national, regional and local level) was represented in AKIS as the provider of information, financial support, and consultancy services. The article presents the features of national AKIS in selected EU countries (Belgium, France, Ireland, Germany, Portugal). The purpose of the article included the assessment of the public agricultural consultancy offered by voivodeship centres of agricultural consultancy in Poland in the context of the rules of functioning of the AKIS system in individual EU member states.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114560554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
B. Sadowska, A. Ankudo-Jankowska, Monika Starosta-Grala
Summary: Business entities are obliged to keep accounting records in accordance with specific and internally adopted accounting principles (policy) whose basic element is a chart of accounts. Entities are obliged to follow the adopted accounting principles in a reliable and transparent way and to present a financial situation, a financial result and the non-financial aspects of business activities.. The purpose of the article is to define the essence of the organization of accounting principle (policy) in a business entity and to describe desirable changes in the accounting policy and a chart of accounts as a condition for adapting a business entity to including environmental aspects. Apart from the introduction and the conclusion, the article includes three elements focusing on such issues as: accounting as a generator of information on environmental protection, a theoretical analysis of the organization of accounting principles (policy), and a model perspective of environmental accounting principles (policy) and a sample chart of accounts.
{"title":"Adapting the organization of a company's accounting policy to include environmental aspects","authors":"B. Sadowska, A. Ankudo-Jankowska, Monika Starosta-Grala","doi":"10.15611/pn.2019.8.17","DOIUrl":"https://doi.org/10.15611/pn.2019.8.17","url":null,"abstract":"Summary: Business entities are obliged to keep accounting records in accordance with specific and internally adopted accounting principles (policy) whose basic element is a chart of accounts. Entities are obliged to follow the adopted accounting principles in a reliable and transparent way and to present a financial situation, a financial result and the non-financial aspects of business activities.. The purpose of the article is to define the essence of the organization of accounting principle (policy) in a business entity and to describe desirable changes in the accounting policy and a chart of accounts as a condition for adapting a business entity to including environmental aspects. Apart from the introduction and the conclusion, the article includes three elements focusing on such issues as: accounting as a generator of information on environmental protection, a theoretical analysis of the organization of accounting principles (policy), and a model perspective of environmental accounting principles (policy) and a sample chart of accounts.","PeriodicalId":307844,"journal":{"name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114657046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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