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PL
Udział w projektach finansowanych ze środków unijnych bywa postrzegany jako czynnik wymuszający zmiany w kulturze organizacyjnej NGO. Zakłada się, że zmiany obejmują dwa obszary: zarządzanie (z uwagi na przechodzenie organizacji pozarządowych na model projektowego zarządzania swoją działalnością) oraz relacje z otoczeniem społecznym (z uwagi na wymóg partnerstwa lokalnego). Z perspektywy kilku lat doświadczeń można stwierdzić, że skala zmian jest dosyć ograniczona. Po pierwsze, ekspozycji na ten czynnik zmiany jest poddana jedynie część sektora pozarządowego, zdolna spełnić wszystkie kryteria dostępu do tych źródeł finansowania. Po drugie, zderzenie specyficznej kultury organizacyjnej NGO ze sformalizowanymi wymogami zarządzania projektowego wywołuje dwojaki skutek: wymuszony proces profesjonalizacji zarządzania (rozumianej jako adaptacja wzorów zarządzania z sektora rynkowego) przy równoczesnym wykorzystaniu (z sektora publicznego) zabiegów"neutralizujących" te wymagania, które odbierane są jako najbardziej sprzeczne z kulturą organizacyjną NGO. (abstrakt oryginalny)
EN
The main aim of the article is to present the social cooperative as a skill-sharing platform that off ers its members an opportunity to improve their competencies and thereby strengthen their position in the labour market. The fi rst part of the article focuses on the evolution of the social cooperative movement, especially in EU member states such as Finland, the United Kingdom and Germany, where the idea of social cooperatives, although absent from their legal systems, constitutes part of NGO policy. In other countries, such as Greece and Italy, the idea is supported not only by the activities of the NGOs but also by the legal systems. The Italian tradition coupled with the legal backing constituted the reference point for the Polish lawmakers when they started to create the social cooperative movement in Poland. Part two of the article contains information on forms support that social cooperatives can obtain from local authorities. Such a solution is advantageous for both parties. Social cooperatives can develop dynamically, while local authorities can reduce long-term unemployment, which is their biggest concern, especially of socially excluded individuals. Part three of the paper describes instances of cooperation of social cooperatives with local entrepreneurs, which, in turn, facilitates the exchange of experiences in the management of both types of entities, off ering them opportunities to embark on joint projects in the future. The conclusion details recommendations for future cooperation between social cooperatives, local authorities and local entrepreneurs for the benefi t of local communities. (original abstract)
EN
The reviewed monograph is well characterised in motto placed by the author in the introduction: 'It is impossible to define whether it will be better when it will be otherwise. But if it has to be better, it has to be changed' (Georg Christoph Lichtenberg). Non-governmental and not profitable organisations - carriers of innovations of public services is a tittle of the monograph taking the current topic in Slovakia. So far lack of literature which could show in a holistic way the studied issues prompted the author to interest the topic. The task was not so difficult for her because she has a dozen items of literature with similar problems in her scientific achievements.(fragment of text)
EN
The article shortly presents the nongovernmental organizations focusing on transport area and acting in the United Kingdom. There were identified 182 organizations of such kind in that country; there were specified such notions, as their structure, acting range, main targets, as well as the forms of coordination with authorities and with each other. The second part of the article consists of several examples of the NGOs that deal with the most typically found range of activities as well as of those which deal with the least common ones.
EN
Nowadays as a result of socioeconomic changes and development of the third sector the increasing role begin to play NGOs. Each year they engage more citizen not only for voluntarily but also for employ. NGOs are subject to economization and professionalization. Increasing their importance as entities in the labor market. NGOs have a significant impact on the new social economy institution. They are effective subject in creasing activity of persons from disadvantaged background. Growing participation NGOs in activation measures on the labor market should include all job seekers. Private actors in the labor market should be treated on par with the public actors and receive the same support from the state and local governments.
PL
Ostatnie lata obfitują w nowe regulacje w zakresie rachunkowości NGOs w Polsce. Zwłaszcza nowelizacje ustawy o rachunkowości z 2014 i 2015 r. przyniosły wiele bardzo istotnych zmian. Celem artykułu jest ocena wpływu wprowadzonych zmian na funkcjonowanie organizacji pozarządowych w Polsce. Do wnioskowania na temat mocnych i słabych stron, a także szans i zagrożeń wynikających z zastosowania przez NGOs znowelizowanych przepisów ustawy o rachunkowości wykorzystana została metoda analizy SWOT.
EN
Recent years abound in the new regulations on NGOs accounting in Poland. The amendments to the Accounting Act of 2014 and 2015 in particular brought a number of very significant changes. This article aims to assess the impact of the changes on the functioning of NGOs in Poland. The method of SWOT analysis has been used for inference about the strengths and weaknesses as well as the opportunities and threats arising from the use of the amended provisions of the Accounting Act by NGOs.
EN
Research developments in the contemporary market economy shows that the chances of market dominance to entities specializing in the provision of specific services to meet the needs and preferences of customers. Actors such transportation are the organizers who are able to assume responsibility for the functioning of certain segments of the public transport market. Under certain conditions, system, now dominant, transport organizers occupy a monopoly position around which creates a team of support units, and in this respect the stakeholders. One group of stakeholders close, surgically shaped public transport market can be and are non-governmental organizations. The effectiveness of a particular NGO, as a stakeholder, personal preference - realized in the structure of public transport - it depends of course on the possible effects on the organizer. This ability is in turn a function of the economic health of the organization, which is, however, a multifactorial category. To objective this process must be concluded that it is possible to create and use the system's potential for diagnosing The practice of NGOs indicates that the most important metrics associated with the assessment of their performance indicators related to the financial balance of revenue and expenditure. Also streamline diagnosis to assess their solvency and liquidity. Together they determine not only the ability to take short-term action, but also provide opportunities to continue in the future. Diagnostic measures to evaluate the effectiveness of non-governmental organizations should also include those that are related to the probability of obtaining external funding support, in specific cases related to their debt. Are also important non-financial measures, the organization's environment, and in this respect: the number of people using transport services organized by the governmental unit, the number of effective interventions made by the organization in matters of special needs transport service or a trend in the development of the invoiced value of social services. These measures define only the basic attributes of a diagnostic system design universally grasped NGO. Detailed studies of the specific activities of various non-governmental organizations will allow for a comparative analysis of their activity and thus, to improve the precision of the projection system diagnostic assessment of each such entity. active non-governmental organizations, to evaluate the ability to shaping the market and public transport by these units. Any diagnosis of the organization is based on theoretical assumptions that allow us to study how effectively the organization operates, which are the dominant sub-goals, which may be the source of failure or success conditions. Consequently, it can be assumed that NGOs diagnostic system will consist of a number of diversified measures highlighted features of assessment, however, often goes beyond the commonly used measure of management efficiency.
EN
In recent years, noticeable is the growing interest in the subject of third sector organizations. Freedom of action and involvement of citizens in social life is the foundation of democracy. The activity of citizens of democratic states can be seen in the actions of third sector organizations for the public good. A manifestation of this participation in the creation of a public good is the multiplicity and diversity of existing NGOs in the country. The paper aims to identify the relations between actors from different sectors, in particular, between NGOs and public administration, and also to present findings in the field of NGOs cooperation with the first sector (public administration) and the second sector (business).
PL
Ekonomia społeczna, przedsiębiorstwo społeczne to zagadnienia nowe, ale zarazem budzące liczne kontrowersje. W artykule dokonano konceptualizacji procesu ekonomizacji trzeciego sektora. Przeanalizowano transformację polskiej organizacji pozarządowej w kierunku przedsiębiorstwa społecznego na przykładzie Stowarzyszenia "Niepełnosprawni dla Środowiska EKON". Przykład działalności rynkowej Stowarzyszenia EKON posłużył do oceny trafności kryteriów EMES definiujących przedsiębiorstwo społeczne. (abstrakt oryginalny)
EN
The social economy, social entrepreneurship and the functioning of social enterprises are all new issues, nevertheless at the same time they awake frequent controversies.The article made a conceptualization of the process of economization of the third sector. The author analysed the transformation of the non-governmental organizations in Poland towards social enterprises. On the example of the Association EKON were presented the causes and the consequences of this process. The example of market activity of EKON served the to assess the accuracy of the criteria defining social enterprises. (original abstract)
EN
Providing equal accessibility for all groups of users, including invalids, is one of major challenges for contemporary public transportation systems. The aim of this article is to present, using case of Warsaw, opportunities for cooperation between local government and nongovernmental organizations to create transport policy considering specific needs of all groups of passangers.
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
Organizacje pozarządowe jako instytucje zaufania publicznego są szczególnie wrażliwe na zmiany w przepisach prawa. W latach 1994-2017 prawodawstwo związane z raportowaniem działalności organizacji pozarządowych w Polsce było wielokrotnie zmieniane. Zwłaszcza ostatnie lata obfitują w nowe regulacje w tym zakresie. Celem artykułu jest przegląd oraz próba usystematyzowania obowiązków sprawozdawczych organizacji pozarządowych w Polsce po 1994 r., ze szczególnym uwzględnieniem najnowszych rozwiązań w tym zakresie. Niniejsze rozważania są głosem w dyskusji nad modelem sprawozdawczym organizacji pozarządowych w Polsce, a podczas ich przeprowadzania zastosowano następujące metody badawcze: analizę aktów prawnych, a także metodę indukcji i syntezy podczas formułowania wniosków.
EN
Non-governmental organizations as institutions of public trust are particularly sensitive to changes in the law. In the years 1994-2017 legislation related to the reporting of NGOs in Poland was repeatedly changed. Especially last years are full of new regulations in this area. The aim of this article is to provide a review and systematize reporting obligations of non-governmental organizations in Poland after 1994, with special emphasis on the latest regulations in this field. These considerations contribute to the discussion on the reporting model of non-governmental organizations in Poland. The author applied the following research methods: the analysis of legal acts, as well as the induction and synthesis method used in formulating conclusions.
PL
W artykule poruszono problematykę związaną z kooperacją (współpracą) międzysektorową w polskiej gospodarce komunalnej, w szczególności kwestie związane z partnerstwem publiczno-prywatnym (jako formą współpracy samorządów z sektorem prywatnym), a także finansowymi i pozafinansowymi formami współpracy samorządów z organizacjami pozarządowymi (NGO). Analiza kooperacji JST z sektorem prywatnym w ramach PPP wykazała, że jest ona rzadko wykorzystywana do realizacji zadań z zakresu gospodarki komunalnej. Współpraca miała głównie charakter finansowy, co może wskazywać, że NGO są jedynie realizatorami usług komunalnych, a nie aktywnymi uczestnikami procesów decyzyjnych.
EN
The article raises the issues of intersectoral cooperation in the Polish municipal economy, in particular issues of public-private partnership PPP (as a form of cooperation between local governments and private sector), as well as financial and non-financial forms of cooperation between local governments and non-governmental organizations (NGOs). The analysis of local governments cooperation with private sectors under the PPP shows that it is rarely used for the implementation of municipal economy tasks. In turn, the local government cooperation with NGOs is more common. The cooperation have mainly financial nature, which may indicate that the NGOs are only implementers of municipal services, and they are not an active participants of decision-making processes.
EN
Abstract model and the Du Pont Model MK indicate the reasons affecting the rate of return on capital, and hence the profitability, which is in the area of interest to non-governmental organizations, in terms of productivity costs. Return on equity (ROF) in conjunction with the liquidity they hold is the basis for decision. This in turn issue is inextricably connected with the elaboration of optimal decisions that have a significant impact on the satisfaction of social needs, and that as a consequence an increase in the production of transport services.
EN
Polycentric metropolitan area Trojmiasto in the north of Poland, by the Gdansk Bay is one of the most important urban centres for the Polish economy. The level of development of the collective public transport system is one of crucial factors for the functioning of such a vast urban area. Public services, in the form of local government departments or budget units are responsible for the organisation of transport services within the metropolis. They are coordinated by the metropolitan public transport union, MZKZG. Either municipal or private carriers are responsible for the realisation of transport services. The metropolitan transport market is dominated by public services or private businesses, while the "third sector" subjects have a relatively small participation in the market shaping process, mostly due to their lack of competiveness, connected with the non-profit activity formula. The objective function of those subjects is based on the desire to fulfil the needs of a limited social group, which are not satisfied through the default market mechanism. Hence, the NGOs organise special transport services, which do not fit within the objectives of traditional public services. Therefore, the objective function of the NGOs and the objective function of the subjects which create transport policy are convergent, however the scale of work of NGOs is far smaller, because of the fact that various constraints exists, not all of which are, however, active. The methodology of operational research allows to analyse the problem of the NGO activity in the process of shaping the Trojmiasto metropolitan transport market which is formulated in this way. Operational research on the constraints of NGO activity lead to a conclusion that the furthest constraint is the lack of periodic financing sources. The third sector organisations also point out heavy competition between them and barriers against access to the transport services feasibility studies. Therefore, the adaptation of the role of a transport policy stakeholder seems a necessary predictive value for the non-government organisations.
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EN
The paper aims to present the internal and external determinants of marketing concept implementation into non-governmental organizations in the context of development prospects for NGOs' marketing activities. It provides an insight into both stimulants and destimulants of this process, generating the adaptive changes in the organizations' practice of management. The course of these changes, including the adoption of marketing concept into polish non-gonernmental organizations is expected to be similar to the one observed some time ago in countries of more developed democracy and more stable market economy
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
The conditions of the regulations concerning the functioning of the non-governmental organizations, as well as the regulators deriving from the mass transport act, determine the place and the role of the non-governmental organizations by defining their regulations liberty area and in this way determining the self-regulatory conditions. The self-regulation of the non-governmental organizations results from the essence of their activity, which is to fulfill the role of the socially useful institution, whereas the self-regulatory conditions result from the form and the character of the activity, as well as the possibility to affect among other things the organs which plan and run the mass transport. In this connection, it can be affirmed that the essence of the self-regulatory functions of the non-governmental organizations is to search such a state of the organization in which the realized actions result from the financial viability and human organizations, at the same time fitting into the areas essential from the social point of view. Referring to the financial, human and social areas, it must be stated that the essence of the self-regulation, as for the general principle that establishes the rules for the aim achievement in the conditions set by the regulation, is the separate treatment of every area. It comes down to the formation of the mechanism for achieving the main aim by achieving the partial aims in this area. Therefore, the self-regulation processes can be analyzed on the financial, social and community level. The last area is acquiring special meaning within the confines of the mass communication.
PL
Autor artykułu próbuje odpowiedzieć na kilka pytań, dotyczących public relations w organizacjach pozarządowych, działających w sferze współpracy rozwojowej. Czy cele stawiane w obrębie public relations, charakterystyczne dla przedsiębiorstw są również celami sektora non profit w branży rozwojowej? Na ile fakt działania non profit wpływa na kształtowanie celów PR? W jaki sposób specyfika tego sektora wpływa na praktykę reali-zowania działań public relations? Jakie dylematy budzi PR sektora pozarządowego w branży rozwojowej? Z racji dość skromnego potencjału polskich doświadczeń rozwojowych ważna cześć argumentacji opiera się na doświadczeniach Unii Europejskiej i globalnej współpracy rozwojowej.
EN
The author tries to answer a few questions concerning public relations in NGOs operating in the field of development cooperation. Are the goals set within the public relations, characteristic of companies are also the objectives of the non-profit sector? To what extent is running on a non-profit influences the formation of PR purposes? How the specificity of the non-profit sector affects the practice of carrying out public relations activities? What are the dilemmas raised PR activities of NGOs in the field of development? Because of the relatively modest potential of the Polish experience in development cooperation an important part of the argument is based on the experience of the European Union and the global development cooperation.
EN
Maintaining the economic activity of people over 45 years has become in recent years the primary challenge for non-governmental organizations. For this is a not only economic, but also social issue, the key goal is to identify one of the functions that realize these organizations for transport companies by engaging in a number of programs dedicated to 45 + employees. The function of this is to stimulate. The study confirms that non-governmental organizations, sharing in stimulating transport companies pursuing both regulatory function affecting the behaviour of these entities shape to employees 45+, as well as motivational function affecting the behaviour of employees in this age group.
PL
W artykule przedstawiono problematykę związaną z rolą organizacji pozarządowych w kształtowaniu kreatywnego kapitału ludzkiego w małych miastach (wymiar lokalny) na przykładzie Szklarskiej Poręby. Na wstępie zaprezentowane zostały teoretyczne aspekty kreatywnego kapitału ludzkiego. Rdzeń artykułu stanowi tabelaryczne zestawienie projektów realizowanych przy współudziale organizacji pozarządowych wpływających na kształtowanie się kreatywnego kapitału ludzkiego w mieście. Ponadto przedstawiono kompleksowe zestawienie wspomnianych organizacji funkcjonujących na terenie Szklarskiej Poręby wraz z charakterystyką ich działalności. W ramach ogólnych wniosków można zaznaczyć, że organizacje pozarządowe wpływają na kreatywny kapitał ludzki w obszarach tożsamości lokalnej, innowacyjnych produktów i usług, stosunków interpersonalnych, aktywizacji społecznej, twórczych form spędzania czasu wolnego, czy też podnoszenia poziomu tolerancji i empatii społecznej.
EN
The presented study discusses the problems related to the role of NGOs in creative human capital development in small cities (local dimension) based on the example of Szklarska Poręba. The introduction presents theoretical aspects of creative human capital. The core of the study offers a tabular list of projects carried out with non-governmental organizations’ participation and exerting impact on the development of creative human capital in the city. Moreover, a complex comparison of the above-mentioned organizations functioning in Szklarska Poręba is provided, covering also the characteristics of their activities. Within the framework of general conclusions it should be observed that NGOs do influence the creative human capital in the areas of local identity, innovative products and services, interpersonal relations, social activation, creative forms of spending free time or raising the level of social tolerance and empathy.
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