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PL
Artykuł ma na celu usystematyzowanie informacji charakteryzujących dokonania OPP, ujawnianych w ich rocznych sprawozdaniach z działalności, oraz zidentyfikowanie tych, które stymulują ofiarność indywidualnych darczyńców. Badanie przeprowadzono z zastosowaniem metod drążenia tekstu oraz eksperymentu laboratoryjnego na losowej próbie 177 polskich OPP. Uzyskane wyniki umożliwiły zidentyfikowanie głównych zagadnień prezentowanych przez OPP w narracyjnej części sprawozdania rocznego oraz wskazanie przesuniętych akcentów w opisach dokonań tych OPP, które szczególnie stymulują darczyńców do współdziałania.
EN
The article systematises performance related information disclosed by PBOs in their annual statements. It identifies also those disclosures which may particularly stimulate individual donations. The research comprises 177 randomly selected Polish PBOs. It applies the methodologies of text mining and of a laboratory experiment. The results obtained allowed identifying the key issues which PBOs focus on in narrative parts of their annual statements. They enabled also to observed a shift in focus of performance related narratives in those PBOs which earned more attention of donors.
EN
Transport market joins suppliers of carriage and consumers of these services. However, it does not always function according to the terms of classic market competition, as there are subject on the market which function on special principles and have extraordinary needs and as such require a specific treatment. Both non-government organisations (NGO) and public services which perform transport orders belong in that group. Social expectations forces these organisations to behave in a certain way, which can be a subject to either theoretical or practical research. The transport market itself and its characteristics should be studied as well, for the conditions in which the transportation orders are carried out determines their success rate and quality. A moderately balanced transport market is such a market in which all the specific objectives can be fulfilled. The point of the research on behaviour of NGOs and public services on the moderately balanced transport market is to indicate the areas of convergence and diversification of the actions of the subjects. Comparative research of behaviour shows vast similarities, nonetheless the different basis of functioning immensely differentiates their market attitude. The comparative analysis as an essential method of research also allows specification of roles, which both groups of subjects have on the moderately balanced transport market. Public services behave in a way, which is typical of dominant downmarket collective public transport operators. However, NGOs market behaviour generates value added in the form of creation a special transport offer for groups which demand public assistance. Hence, the wide spectrum of behaviour, which allows to verify hitherto existing models of economic stratification of enterprises.
PL
Kluby sportowe o statusie organizacji pożytku publicznego (OPP) czerpią swoje przychody ze źródeł prywatnych, publicznych, z tytułu 1% podatku od osób fizycznych lub innych. Celem pracy było porównanie sytuacji finansowej polskich klubów piłkarskich OPP podzielonych według posiadanej struktury przychodów. Klasyfikację klubów przeprowadzono metodą k-średnich. Analizę finansową wykonano, obliczając wskaźniki rentowności, płynności i zadłużenia. Wyniki badania wykazały, że analizowane podmioty w czterech z pięciu przyjętych modeli finansowania charakteryzują się niską rentownością, wysokim zadłużeniem oraz bardzo zróżnicowaną płynnością.
EN
Sport clubs with the status of public benefit organizations (PBOs) acquire their revenues from public subsidiaries, private sources, personal income tax (1%), and other sources. The aim of this study was to compare the financial situation of Polish football clubs categorized by their structure of revenues. Cluster analysis was applied to classify the clubs. Profitability, liquidity, and debt ratios were computed to analyze their financial situation. The results of the study indicated that clubs from four out of five estimated clusters were characterized by low profitability, high indebtedness, and very diversified liquidity.
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EN
The consumption of public services is more complex than consumption of private goods and s services. Many different terms have been used to describe public services users. In particular, the article identifies the different terms that have been used in public sector, including "client", "customer", "consumer". In very brief and general terms client is often seen as the quintessential welfare state user, the passive recipient of professional knowledge. Customer is linked with quality of public service and performance indicators and performance information. Consumer is linked with choice and competition. The figure of customer and consumer have been central to the institutional reforms later became known as New Public Management.
EN
The aim of the paper is to discuss crucial methodological and conceptual issues in an estimation of national health care systems efficiency. The paper consists of following parts: introduction; interpretation of efficiency in health care context; practical issues in efficiency model building; inputs and outputs selection in production process; and summary. In the appendix, the example of efficiency model with use of the data envelopment analysis method is presented.
EN
In first part of the article was introduced the complexity of the management public organizations functioning for the citizens safety. It was showed in second part of the article on basic threats for people. The ways of estimating the efficiency of the management public organizations functioning for citizens safety were introduced in third part of the article.
EN
The third sector and public benefit organizations (PBOs) play a significant role in the Polish economy. Although the third sector can boast of a long history in Poland, an intensive development of these entities has been observed since 1989. According to the current law, organizations with the public benefit status enjoy numerous benefits. This entails the need to adequately assess their activities, especially when taking into consideration the fact that they are not profit-oriented. The aim of this paper is to propose a new assessment method for evaluating PBOs. The recommended approach is based on multi-criteria decision aiding (MCDA). The procedure proposed employs the EVAMIX technique for mixed evaluations – a hybrid of the EVAMIX method and the EVAMIX method with stochastic dominance (SD) rules. An illustrative example uses eleven PBOs from Lodz Voivodeship operating in the field of ‘Ecology, animals and heritage protection’.
EN
As a result arising from the implementation of the Mission Oriented Scorecard should be the improvement of the functioning of the organization, and consequently the implementation of the vision, or at a shorter period of time- the strategy of the organization. It occurs however, that in organizations where the system is implemented (or its components), there is a situation in which employees, being accountable for a specific value metrics, carry undesirable actions from the point of view of the mission and the strategy of the company. The aim of this article is to examine the function-oriented mission Scorecard as a tool for leading employees (including managers) to achieve the objectives of the organization and to examine these problems in the functioning of the Mission Oriented Scorecard.
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