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EN
The aim of the study was to evaluate the relationship between professional demands and financial rewards in the subjective perception of mid-level police managers. An occupational stress model was adopted, in which the expenditure of effort in meeting professional demands is shown not to be balanced by the reward offered. The study used the following methods: a scale of operational demands (3 items) and a scale of organizational demands (5 items of the efforts scale of the Effort-Reward Imbalance Questionnaire of Siegrist et al, and 1 item of the Psycho-social Risk Scale by Dudek et al) to measure professional demands, and 1 item from the rewards scale of the Effort-Reward Imbalance Questionnaire to assess the adequacy of the financial rewards of the job. The coefficients of imbalance between operational and organizational demands, and remuneration were calculated in accordance with the Effort-Reward Imbalance model. The study comprised 51 police officers, including 4 women. All worked at middle management level as managers of organizational units of the Police. The average length of service was 17.4 years (ranging from 8 to 30 years). The partial least squares method was used for the analysis, and the SmartPLS 2.0 program was applied. The study showed that it was primarily organizational, and not operational demands that were onerous for this group of police officers. Rewards received were adequate for the given operational demands. In contrast, organizational demands were not balanced by adequate reward for one-third of the managing officers. According to the model adopted, this was a source of occupational stress. Testing the theoretical model showed that 14% of the perceived adequacy of reward is dependent upon the efforts incurred to meet organizational demands. Improving management performance and work organization can lead to an increased perception of adequacy of the financial rewards among police mid-level managers.
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EN
The article presents reflections on several selected issues of tax law that occur in the area of a new and emerging field of the so-called e-sport. Firstly, the features of such activity were analyzed and the question whether it could be classified within the concept of sport was answered. Next, the affirmative conclusion allowed for the consideration of a number of dilemmas related to the choice of the correct tax regime for income obtained in the sphere of professional gaming.
PL
Celem niniejszego artykułu jest analiza etycznego aspektu instytucji whistleblowingu i identyfikacja dylematów związanych z tą instytucją. W pierwszej części zarysowano społeczny wymiar whistleblowingu oraz pokazano istotę wewnętrznego informowania o nadużyciach w firmie przez skontrastowanie go z whistleblowingiem zewnętrznym. Następnie podjęto próbę etycznej oceny whistleblowingu. Druga część artykułu została poświęcona analizie dwóch waż-nych problemów stworzonych przez traktowanie whistleblowingu jako instrumentu zarządzania firmą. Czy whistleblower powinien być nagradzany finansowo? Czy whistleblowing powinien być prawem czy również obowiązkiem pracownika?
EN
The purpose of this paper is to analyse the ethical side of whistleblowing and to identify the main dilemmas generated by its practice. In the first part, the social dimension of whistleblowing has been outlined, and the defining features of reporting misconduct internally have been identified through contrasting them with those of external whistleblowing. This is followed by an attempt at an ethical evaluation of whistleblowing. The second part of this paper has been devoted to the analysis of two important questions raised by the consideration of whistleblowing as a managerial instrument. Should whistleblowing be rewarded financially? Is whistleblowing not only an employee’s right, but also duty?
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