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EN
Advances in information and communication technologies impact the requirements the citizens have with respect to state administration. Nowadays, the citizens expect continuous expansion of electronic channels in administration to be able to access various offices and settle their administrative affairs online. The purpose of this publication is to present the current state of development of e-administration in Poland and to highlight the barriers that must be overcome in order to assure smooth operating of e-administration platforms which are supposed to be user friendly and reduce the costs of functioning of the State. This study presents a method of measuring the level of digitization of public administration by means of the E-Government Digital Index. Conditions for development of e-services in Poland as compared to other countries and the use of available e-services in Polish voivodships are also presented. The data used in this study were provided by the Central Statistical Office and the United Nations Department of Economic and Social Affairs.
EN
The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the book value and market value of enterprises. The benefits and threats resulting from reporting social attitudes and their impact on the perception of the company by stakeholders are also presented.
EN
A properly organized accounting system providing relevant information on costs incurred by healthcare entities is an essential element that enables taking optimal decision regarding their functioning. This paper presents an accounting system as an informative system adapted to the specifics of a healthcare entity. The authors propose grouping costs in terms of resources to facilitate appropriate management and optimization of costs of a healthcare entity. The work is based on costs incurred in 2017 by the Diagnostic Imaging and Interventional Radiology Centre at John Paul II Upper Silesian Children's Health Centre in Katowice.
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