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THE IMPORTANCE OF PHILANTHROPIC ACTIVITY AND GOVERNMENT SOCIAL WELFARE FOR SOCIETY AND THE ECONOMY

100%
Waniak-Michalak H.
Finansowy Kwartalnik Internetowy e-Finanse
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2014
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vol. 10
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issue 1
49-59
EN
The purpose of the article is to demonstrate the significance of the activity run by philanthropic organizations in Poland for the benefit of society and the economy in the light of the social welfare of governmental organizations. Verification of hypotheses was conducted using different research methods: regression analysis, hierarchical cluster analysis, trend analysis, and comparative analysis. The results did not demonstrate a significant relationship between local governments’ expenditures on grants for philanthropic organizations fulfilling tasks on social welfare and local GDP. Despite the fact that the level of expenditure of public entities on social welfare goes up with the growth of the number of PBOs, as do their costs and revenues, the figures do not depend on each other.
2
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NGOs as providers of the social welfare services in cooperation with local authorities in the times of financial crisis

100%
Waniak-Michalak H.
Business and Economic Horizons
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2014
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vol. 10
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issue 2
114-119
EN
The article aims to establish whether Polish non-governmental organizations (NGOs) are important providers of social welfare services, and whether local authorities perceive them as partners in the implementation of this type of projects. The significance of NGOs is measured with the amount of social welfare grants they received between 2006 and 2011 and with the number of NGOs offering social welfare services that were active in that period. To test the research hypotheses, a trend analysis and a panel regression model are used. The research findings show that NGOs are becoming increasingly important to local governments as their partners in the field of social welfare, as well as a strong correlation between the number of NGOs in the area and the level of local governments’ grants for NGOs on the one hand and economic indicators such as GDP and the rate of unemployment on the other.
3
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Volunteers in public benefit organizations in Poland and the UK - do the organizations’ financial results depend on the number of volunteers?

100%
Waniak-Michalak H.
Business and Economic Horizons
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2015
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vol. 11
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issue 4
209-223
EN
Many private institutions serving public purposes use volunteer work that they must disclose in their reports. In this paper, 315 public benefit organizations in Poland (PBOs) and 315 charities in the UK are analyzed using statistical methods. Differences in the level of disclosure and the degree to which PBOs’ financial results depend on the number of volunteers are also described. The conclusion the research has offered is that UK PBOs operate on a wider scale and use volunteer work more frequently and that the Polish. Moreover, UK PBOs are not significantly different than Polish regarding the relationship between their financial results and the number of volunteers supporting their activities.
4
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Finansowe i niefinansowe czynniki motywujące darczyńców indywidualnych i instytucjonalnych do finansowania organizacji pożytku publicznego

63%
Waniak-Michalak H., Zarzycka E.
Zarządzanie Publiczne
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2013
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issue 3(23)
PL
Financial and non-financial factors motivating individual and institutional donors to support public benefit organizationsThe paper aimed to find out how PBOs’ financial data affect Polish donors choosing a public benefit institution to support. The research let authors draw the conclusion, that Polish donors make very limited use of PBOs’ financial statements in this process.
5
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The Institutional Settings of the Recovery of the NGO Sector in Post-Communist Countries

51%
Waniak-Michalak H., Perica I., Leitoniene S., Chojnacka E.
Comparative Economic Research. Central and Eastern Europe
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2020
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vol. 23
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issue 3
133-154
PL
Celem artykułu jest analiza procesu tworzenia otoczenia instytucjonalnego sektora organizacji pozarządowych w trzech wybranych krajach postkomunistycznych oraz analiza zmian zaufania społecznego w tych krajach w odniesienu do zmian norm prawnych i rachunkowości dla organizacji pozarządowych. Metodologia badań obejmuje analizę literatury i indukcyjną metodę analizy danych historycznych dla wybranych krajów postkomunistycznych. Do badań wybrano trzy kraje postkomunistyczne: Litwę – jeden z krajów bałtyckich, zajmujący ostatnie miejsce w rankingu World Giving Index, Polskę i Chorwację – dwa najlepsze kraje postkomunistyczne w rankingu World Giving Index. Ograniczenia badawcze wynikają z zastosowania metody opisowej i niewielkiej liczby krajów objętych analizą. Oryginalność i wartość niniejszego opracowania polega analizie problemu niskiego zaufania społecznego do organizacji pozarządowych w krajach postkomunistycznych w kontekście rozwoju otoczenia instytucjonalnego organizacji pozarządowych oraz wzrostu ich rozliczalności i cywilnej kontroli nad nimi.
EN
The purpose of the paper is to describe the process of creating institutional settings in three post-communist countries and analyze the change of the social trust in these countries in line with the development of legal and accounting rules and norms for NGOs. The design and methodology include a literature analysis and the inductive method to analyze historical data for each country. The countries that were selected for the research are Lithuania – one of the Baltic states, which is in the last place in the World Giving Index (WGI) ranking, Poland with the average result in WGI ranking, and Croatia – the best post-communist country in the WGI ranking. Research limitations include the use of the descriptive method and the small number of countries included in the analysis. The originality and value of this paper lie in the fact that the problem of low social trust in NGOs in post-communist countries is analyzed by linking it with the development of NGO accountability and civil control over them.
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