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EN
The presented article discusses important questions related to the process of selection for executive positions in local government units. It is the practical methodology of filling such positions in these organizations that is the prime and most important dimension of shaping the human capital management paradigm.
PL
The year 2010 is a groundbreaking period for financial reporting done by big local government units. Under article 268 of the Act on Public Finances (although not the regulations of the Accounting Act ), financial statements issued by local government units are required to be audited by auditors, in case of locations where the population, as of 31sth December of a year preceding the year covered by the financial statements, exceeds 150,000 inhabitants, based on the records kept by the Central Statistical Office. The paper aims to answer the question about the reasons why financial statements issued by big local government units need to be audited by auditors. It presents the objective scope and an example of the subjective scope of the audit of financial statements, issued by local government units, which is performed by auditors.
EN
(Title in Polish - 'Konkurencyjnosc jednostel samorzadu terytorialnego na przykladzie Zwiazku Gmin Gór Swietokrzyskich z wykorzystaniem metody OZK - wyniki badan'). Competition is an important element of the development of not only business entities but the local government units as well. The article emphasizes the importance of competition in the development of com munes on the example of the ;Association of Góry Swietokrzyskie Communes'. An OZK method was used for the research. This method presents a synthetic image of the development of a particular commune.
EN
The concepts of knowledge-based economy and sustainable development are usually considered independently. Nevertheless, nowadays a new serious challenge has emerged: the need to create a sustainable knowledge-based economy. It involves the in¬troduction of eco-innovation on a global, regional and local scale, with the participation of local government units. Eco-innovation is a direct re-sult of intellectual activity and/or solutions that have evolved in natural ecosystems, which are natural sources of environmental services. The aim of this study is to present environmental services as a type of eco-innova¬tion within the knowledge-based economy created by local government units.
PL
Artykuł prezentuje istotę oceniania rozwojowego oraz konfrontuje jego założenia z praktyką oceniania pracowników w jednostkach samorządu terytorialnego. Zawiera wyniki badań przeprowadzonych wśród 140 pracowników wybranych urzędów miast w województwie warmińsko-mazurskim. Stanowi próbę odpowiedzi na następujące pytania: jakie kryteria (wskaźniki) stosuje kadra kierownicza jednostek administracji samorządowej do oceny pracy i pracowników w opinii badanych? Jak urzędnicy oceniają przyjęte w ich miejscu pracy systemy oceniania w takich aspektach, jak: sprawiedliwość, jawność, motywacyjność, konsekwencja w stosowaniu? Jakie są umiejętności kadry kierowniczej w obszarze oceniania pracowników w opinii pracowników na stanowiskach urzędniczych? Czy ocena spełnia kryteria oceny rozwojowej, czyli czy wykorzystywana jest do rozpoznania potrzeb szkoleniowych i realizowania polityki rozwojowej?
EN
This article presents the essence of developmental assessment and compares its assumptions with the practice of employee appraisal in local government units. It also includes the results of a survey conducted among 140 employees of selected city halls in the Voivodeship of Warmia and Masuria. It is an attempt at answering the following questions: In the opinion of the respondents, what criteria (indicators) do executive officers of local government administration units apply in assessing work and workers? How do officials assess the evaluation systems adopted in their workplaces in such areas as justice, openness, motivation, and consistency of application? In the opinion of office employees, what skills are held by executives in the area of assessing workers? Does the assessment meet criteria for developmental assessment-i.e. is it used to identify training needs and implement development policies?
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