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EN
Activities of economic entity are realized in the system of choosing the ideal ratio between control and risk, that is typical for growth process. The necessity of choice comes out when an enterprise, while functioning, cannot maximize the processes of control and growth, as the given approaches involve different expenses of economic entity. Consequently, to improve economic efficiency an enterprise has to apply cost management algorithm, based on the use of different tools and methods. Under “control” strategy conditions it was suggested to apply methods focused on more complete accounting and cost minimizing (method of direct accounting, standard method etc); under risk strategy to apply methods, intended to maximize income (not full cost accounting etc).
EN
Combating symptoms of financial support for terrorism, as well as cutting off resources of terrorist organisations are those methods of fighting terrorism financing which are more and more frequently used. In the Polish legal system, these issues are regulated in the Act on Preventing Money Laundering and Terrorism Financing. A special role has been assigned to direct and indirect control, which is regarded as an effective preventive measure. The article is dedicated to an analysis of the provisions of this act that regulate the status and mandate of bodies established to exercise control in the field. It also describes procedures that are meant to allow for discovering cases of financial support for terrorism.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 1
273-283
EN
This article is aimed at understanding the role of the management control in the public sector. One should combine and comprehensively understood the processes of managing in the unit with the system of giving targets and assignments. The setting goals and targets and monitor them with measures, can become an effective tool for measuring the effectiveness of the organization. An aspiration to eliminating or reducing the risk in organization should be a priority action of every individual. It is possible to make the positive effect, by granting the appropriate form and the appropriate scope. If the management changes their view on the risk management, they will add value to their organization. The knowledge acquired in this respect, can confirm managers in the greater awareness of this values which can be achieved by proper applying the management control in practice.
EN
In one of the most important, and politically far-reaching, recent embezzlement cases in Hungary, the video recording of an interrogation at the prosecutor's office has become public. This paper analyses the reflection of dominance and control in the recorded conversation, as well as the role structure, tone and style of the interrogation, on the basis of various linguistic phenomena. The regulation of turn taking, initiatives and responses, thematic control, background channel signals and stylistic phenomena are all analysed and it turns out that, in the present case, control was throughout in the hands of the prosecution and that the interrogation was directed strenuously, with clear dominance and strong control. However, the interrogators' dominant role and strict thematic and strategic control was not coupled with a stiff and rigid style: the tone of the interrogation, apart from a number of more formal portions, was often relaxed, and sometimes casual. This shows in general that the style and control structure of a particular speech event are two separate planes that may significantly differ from one another.
EN
The article has a purpose to analyse the problem of supervision and control on activity of quarters of Warsaw. It tries to indicate the entities that are entitled to supervise and control them, describes structure, criteria, subject, legal measures of these administrative bonds and also - the relations between them. The article especially highlights differences between supervision and control carried out by state entities and also by local self-government powers. The conclusions of the article enable to acknowledge that legal traits and practice of supervision and control on quarters of Warsaw determine a range of their autonomy and have an impact on relations between their organs and local community.
EN
Quality audits are important tools in order to improve the processes that are identified in organizations. The audits are definitely not to be identified with control. Identification of the benefits obtained both during and after the audits are the valuable sources of information in the business development. Those benefits could be turned into the tools in order to strengthen the business market position. The presented paper depicts the range of activities undertaken within the framework of quality system improvements. The role of the first, second and third hand audits in the improvement of the implemented management systems are also mentioned
Studia Psychologica
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2013
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vol. 55
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issue 3
169 – 179
EN
The interrelated processes of finding meaning and making control attributions are examined among cancer patients (N = 168) for whom religion is either a non-central (a-schematics, n = 55) or central (schematics, n = 76) aspect in their self-definitions. Various quality of life indices display complex relations to the prediction of the individual’s level of reported experience of finding meaning and control attributions, depending upon schematicity. No single unifying factor is discerned concerning how the two groups experience meaning; initial perceptions of threat appear to be a common theme in relation to how they attribute control. Additionally, a-schematics, as opposed to schematics, report less improvement in their relationships with family and friends as well as less confidence in how they have personally coped with the cancer related experience.
EN
In this article were presented some of the post crisis modern problems of audit development in the world and especially in the Republic of Armenia, discussed main issues of development of audit quality and oversight systems and mentioned advantages of adoption of international standards on auditing, professional education and auditors’ code of conduct.
EN
In the article the methodical approaches to the forming and realization of world practice development strategies are analyzed. It is proposed stages for the forming and realization of ecologically-oriented strategies of national economy.
PL
Agata Szuba Art as spectacle: thoughts on medial message The progressing process of reality virtualization does have impact on social transformation of the globalized tele-IT society, as well as on artistic practice which, therefore, has significant impact on transformations and the new way of describing culture. According to modern media theories, which are difficult not to agree with, the culture of the twenty-first century should be defined in the perspective of universality of such phenomena as globalization, cultural pluralism and nomadism, originating in permanently and irrevocably crossed borders of the communication model: from reproduction to simulation of reality, thus resulting in a structure of a surveillance society, a society of performance and virtual union. The latter aspect, namely emerging of an audio-visual culture that, determined by social interactions, is revealed mainly in a form of a performance, is a fundamental benchmark, and that results from the fact of anachronism of the metaphor of culture as a text which became an equivalent of “ideological text”. Visual culture in a tele-IT world became a culture shaped by visual media what, in consequence, reversed the permanent point of reference in the relation subject-object (thing, phenomenon, human, relations and interpersonal interaction), as experience more and more often embraces images of the world (television and the Internet), not the reality itself. It is obvious that those images of the world, as a subject of intellectual–emotional consumption, more and more often, less to say that commonly, as an assumption, are not subject to judgements based and positively characterized by the truth-false criterion. Their visual and persuasive strength, being a derivative of spectacularity and aesthetics of the presented event, depends on attractiveness of so called „produced text” which, substituting reality, becomes a new social environment – virtual reality
11
51%
Avant
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2011
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vol. 2
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issue 2
EN
What we have learnt in the last six or seven decades about virtual machinery, as a result of a great deal of science and technology, enables us to offer Darwin a new defence against critics who argued that only physical form, not mental capabilities and consciousness could be products of evolution by natural selection. The defence compares the mental phenomena mentioned by Darwin’s opponents with contents of virtual machinery in computing systems. Objects, states, events, and processes in virtual machinery which we have only recently learnt how to design and build, and could not even have been thought about in Darwin’s time, can interact with the physical machinery in which they are implemented, without being identical with their physical implementation, nor mere aggregates of physical structures and processes. The existence of various kinds of virtual machinery (including both “platform” virtual machines that can host other virtual machines, e.g. operating systems, and “application” virtual machines, e.g. spelling checkers, and computer games) depends on complex webs of causal connections involving hardware and software structures, events and processes, where the specification of such causal webs requires concepts that cannot be defined in terms of concepts of the physical sciences. That indefinability, plus the possibility of various kinds of self-monitoring within virtual machinery, seems to explain some of the allegedly mysterious and irreducible features of consciousness that motivated Darwin’s critics and also more recent philosophers criticising AI. There are consequences for philosophy, psychology, neuroscience and robotics.
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