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PL
Głównym celem artykułu jest wskazanie na rosnącą rolę nowych technologii w realizacji funkcji compliance w organizacjach. Na początku opracowania omówiono definicje oraz podstawowe funkcje compliance. Następnie, opierając się na wynikach dotychczasowych badań przedstawionych w raportach branżowych oraz doświadczeniu zawodowym autora w zakresie realizacji funkcji zarządzania zgodnością w obszarze finansów, przedstawiono aktualny stan wykorzystania rozwiązań technologicznych w realizacji zadań compliance, a także perspektywy rozwoju nowych technologii w zarządzaniu ryzykiem niezgodności i wykrywaniu oszustw finansowych. Zaprezentowane rozważania prowadzą do wniosku, że niestabilność otoczenia prawnego oraz rosnąca odpowiedzialność karna członków zarządów prowadzi do dynamicznego rozwoju nowoczesnych rozwiązań technologicznych w obszarze zarządzania zgodnością oraz raportowania wewnętrznego i zewnętrznego.
EN
The main aims of this paper is to point at the increasing role of new technologies in the realization of the compliance function in organizations. In the first part of the paper, compliance term and basic functions of compliance are presented on the basis of literature review. In the next part, based on research results presented in industrial reports and author’s professional experience in implementing compliance management in the financial area, the current state of use of technology solutions in the compliance management systems and the prospects for the development of new technologies in non- -compliance risk management and financial fraud detection are described. The disscuion presented in this paper leads to the conclusion that the instability of the legal environment and growing criminal liability of board of directors members leads to the dynamic development of modern technologies solutions in the area of compliance management as well as internal and external reporting.
EN
Purpose: The purpose of this work was to investigate the impact of usage of a computer program PharmCalculation in the polyclinic on the patients’ compliance. Material and methods: Study group was included 73 AH outpatients whose physicians have been provided with the computer program PharmCalculation. Treatment patterns were observed during two-month period. Afterwards patients were surveyed in order to investigate compliance. Control group consisted of 100 randomly chosen customers of drugstores who were buying antihypertensives. Survey was performed in order to investigate their compliance. Results: 80.8% of patients in the study group were taking antihypertensive drugs regularly. In the Control group, there were 60% of patients who took antihypertensives regularly. Odds' ratio of adherence to treatment was 2.8 in the favor of the study group (95% interval –1.4-5.8). There was an evidence, that usage of antihypertensive drugs in median therapeutic doses raised adherence of patients in the study group to the prescribed pharmacotherapy (p=0.019). Odds' ratio was 4.4 in the favor of usage of median therapeutic doses with 95% confidence interval 1.1-21.8. Conclusion: There is evidence that usage of software PharmCalculation in the polyclinic may improve compliance among hypertensive outpatients.
EN
The subject of this article is implementation of ethics programs in public institutions. The term implementation is similar to introduction and copying. The fundamental question is a possibility of transferring the ethical solutions from business to public organizations. The article shows a need for ethical programs in the health sector. The article also presents the role of stakeholders in creation of ethical standards of cooperation, using the example of suppliers of medical hardware. Stakeholders also initiate changes that influence transparency. The article raises the question of whether law regulations in public organizations should also include ethical standards. The article also discusses issues of compliance policy and examines the arguments for introducing such mechanisms in the public sector. Finally, the article concentrates on the role of the external stakeholder who can propose such solutions.
EN
The study examines the interaction effect between source epistemic authority (EA) and self epistemic authority (SEA) on the intention to follow the source’s recommendation. The results showed that high SEA subjects were more likely to follow the recommendation if its source had high EA and less likely if the source’s EA was low. The results are discussed using the Lay Epistemology framework.
EN
Numerous studies have shown that people are more likely to fulfill requests made by a stranger when he or she touches their arm or forearm slightly while asking. In Poland, however, where male homophobia is widespread, interpersonal touch decreases compliance when man touches another man. It has also been demonstrated in previous studies that highly homophobic male participants are especially unwilling to fulfill requests while touched. In this paper the hypothesis that also confederates’ homophobia create an additional factor inhibiting compliance with request formulated by men touching other men was tested in two experiments. No relations, however, was found between confederates’ level of homophobia and participants’ reaction.
EN
This paper discusses the impact of compliance principles on an enterprise’s relationships with its key clients, as exemplifid by PGE Obrót S.A. The theoretical section of the paper outlines compliance-related issues. The defiition of the term and its essence are discussed. In addition, compliance objectives, tasks, functions and instruments are described. Moreover, the COSO framework and ISO 19600 standard is discussed in connection with compliance. On the basis of a survey, the empirical section assesses the signifiance of compliance in relation with the surveyed company and outlines some key fidings as a result.
EN
The paper analyses the Guidelines issued in 2020 by the Central Anti-Corruption Bureau in Poland on the establishment and implementation of effective compliance programmes in the public sector. These guidelines constitute the very first Polish official document referring to compliance in the public sector. Its detailed critical analysis is therefore useful for the construction of compliance policies by public institutions, in order to prevent and possibly detect irregularities, including corruption, within these organisations.
PL
Określenie compliance oznacza zgodność działalności z szeroko rozumianym prawem oraz innymi normami pozaprawnymi, których zakres nie jest często możliwy do precyzyjnego określenia. Podstawowym celem tej funkcji w zakładzie ubezpieczeń, jak i w każdym innym przedsiębiorstwie, jest wypracowanie takiej organizacji przedsiębiorstwa i współpracy wszystkich pracowników, aby do minimum zostało zredukowane ryzyko wystąpienia nieprawidłowości, których zaistnienie, a w szczególności upublicznienie, mogłoby się wiązać z powstaniem ryzyka niezgodności działalności ubezpieczyciela z przepisami prawa lub normami wewnętrznymi, także o wymiarze ekonomicznym dla tego podmiotu. Brak zgodności podlega ocenie branży, regulatorów, społeczeństwa, rynku, które albo uznają podmiot za wiarygodny, albo przeciwnie, co skutkuje zazwyczaj zmianą wizerunku, a w konsekwencji relacji biznesowych i postrzegania przez klientów. Stąd w najlepiej pojętym interesie przedsiębiorstwa niezbędne jest wdrożenie sprawnie funkcjonującego systemu compliance. Jest to szczególnie ważne w przypadku ubezpieczycieli, dla których dobry wizerunek ma wartość kluczową.
EN
The term compliance means conformity with widely-understood law and other standards, whose range is often impossible to be precisely determined. The primary purpose of this function in the insurance undertaking, as well as in any other company, is to develop such a business organisation and the cooperation of all its employees to minimise the risk of irregularities, the existence and particularly public disclosure of which, would involve the risk of the insurer's non-compliance with the legal regulations or internal standards, also of the economic importance to this entity. It is known that even the best operating economic entity might quickly lose its position. Nowadays due to legislative and technological developments accompanied by instant information flow, such a danger is even more real than ever. The non-compliance shall be assessed by the industry, regulators, the public and the market, which will either recognize the undertaking as reliable, or on the contrary. That will frequently lead to the change of the image, and as a result, of business relations and customer perception. Hence, it is in the best interest of the company to necessarily implement an efficient compliance system. It is particularly important in the case of those insurers who treat a good image as a key value.
EN
The compliance organizational unit, in a legal environment dictated by changes to the regulations of 2017, is a key organizational unit in the bank’s organizational structure, which has been assigned tasks related to the broadly understood risk compliance management. For the proper functioning of compliance organizational unit, it was guaranteed its proper location and the status of the head of the compliance organizational unit and employees performing these tasks. In contrast, the compliance risk management process, understood from 2017 as a set of specific elements and tasks (identification, assessment, control, monitoring and reporting), is one of the key processes that make up the bank’s risk management system.
PL
Niniejszy artykuł ma charakter opisowy i poznawczy. Zamysłem autora jest przybliżenie poza granicami kraju problematyki zarządzania ryzykiem braku zgodności i usytuowania komórki ds. zgodności po zmianach zewnętrznego w stosunku do banku otoczenia prawnego i rekomendacji nadzorczych Komisji Nadzoru Finansowego. Mimo że zarządzanie ryzykiem braku zgodności i system kontroli wewnętrznej (wcześniej jako kontrola wewnętrzna) w bankach działających na polskim rynku bankowym to procesy funkcjonujące od lat, dopiero zmiany stanu prawnego, które wprowadzono w 2017 r., spowodowały, że proces zarządzania ryzykiem braku zgodności jest prawnie reglamentowany przez akty prawne prawa powszechnie obowiązującego. Jest już zatem ściśle określony, a wykonywanie obowiązków w tym zakresie wynika bezpośrednio z przepisów prawa.
EN
Considerations of this article focus on the banking system in which the current problem is compliance risk with laws and regulations. It explains the basic concept of “compliance risk” as well as the fundamentals of the functioning of the compliance system, which are necessary for the the ensuing considerations. Over the last few years we have winessed a significant increase in new legal acts aimed at deepening the regulation of the financial system. This article analyzes existing legal acts, as well as the “soft law” regulations relating to the compliance sector, advancing a thesis on the necessity of constant supervision over the validity of binding regulations in relation to the development of the banking system. In the last part of the article attention was paid to one of the compliance measures, that is, the whistleblowing institution and the issue of reporting possible violations and protection of the person reporting those violations.
PL
Artykuł przedstawia modele compliance w sektorze polskiej spółdzielczości finansowej. Analizie poddano sposób umiejscowienia komórki organizacyjnej odpowiedzialnej za zapewnienie zgodności w strukturze organizacyjnej krajowej spółdzielni finansowej. Szczegółowa analiza tej instytucji została poprzedzona przeglądem aktualnie obowiązujących przepisów prawa oraz rekomendacji nadzorczych dotyczących sektora polskiej spółdzielczości finansowej. Analiza ta podkreśla hybrydowy model compliance. W modelu tym część zadań, związanych z zarządzaniem ryzykiem braku zgodności, delegowana jest na jednostki biznesowe i operacyjne oraz szeregowych pracowników.
EN
The article presents compliance models in the Polish financial cooperative sector. The analysis covers the manner of location of the organizational unit responsible for ensuring compliance in the organizational structure of the national financial cooperative. A detailed analysis of this institution was preceded by a review of the current legal regulations and supervisory recommendations regarding the Polish financial cooperative sector. This analysis emphasizes the hybrid compliance model. In this model, some of the tasks related to the compliance risk management are delegated to business and operational units, and regular employees.
EN
The article presents the characteristics of the system for supervision of compliance with the law, which is an element of the internal control system in investment funds companies. In a brief way, the author discusses the legal basis for the system with regard to both: commonly binding regulations and soft law, such as the guidelines of the European Securities and Markets Authority (ESMA), the Polish Financial Supervision Authority (Polish: Komisja Nadzoru Finansowego – KNF) and the compliance-related standards of the International Organisation for Standardisation (ISO). In her article, the author focuses on the scope of the system for supervising the compliance with the law in the context of the functions performed and organisational solutions adopted. Special attention is paid to the independence of the compliance function and the exclusion of compliance officers from tasks that can be subject to their control proceedings – as postulated by the employer. The nature of investment funds companies allows for emphasising the importance of the compliance unit in the entities that are actors on the capital market.
PL
Stopień alokacji środków na rynku kapitałowym w połączeniu z wysokim poziomem ryzyka inwestycyjnego powoduje, że bardzo ważne jest kształtowanie regulacji prawnych w sposób pozwalający na zapewnienie bezpieczeństwa obrotu oraz ochronę interesów jego uczestników. Powinny one umożliwić sprawny przepływ środków pieniężnych przy zachowaniu maksymalnego poziomu bezpieczeństwa inwestycyjnego. W tym celu prawodawca przewiduje wiele instrumentów o charakterze publicznoprawnym, które ingerują także w sferę prawa prywatnego. Jednym z nich jest ustawowy obowiązek wdrożenia w podmiocie prawa prywatnego, jakim jest towarzystwo funduszy inwestycyjnych, systemu kontroli wewnętrznej, który sprawdza legalność i prawidłowość działalności gospodarczej, a także prawidłowość sprawozdań i informacji sporządzanych przez towarzystwo oraz zarządzane przez nie fundusze inwestycyjne. W opracowaniu scharakteryzowano system nadzoru zgodności działalności z prawem jako element systemu kontroli wewnętrznej w tym podmiocie. Podstawowym celem badawczym jest wskazanie zakresu przedmiotowego oraz funkcji jakie pełni w kontekście prawnej regulacji tego obszaru oraz poziomu zainteresowania nim europejskiego i polskiego organu nadzoru nad rynkiem kapitałowym.
Kontrola Państwowa
|
2022
|
vol. 67
|
issue 1 (402)
149-167
EN
Effective spending of public funds calls for basing regulations related to public procurement on solid grounds stemming from, among other, the principle of fair competition and transparency. The role of public procurement, seen through the prism of contemporary challenges, is to support innovativeness and promotion of ecological and social solutions. The solutions adopted in the Act of 11 September 2019 – Public Procurement Law provide for increasing the freedom of the ordering party. This is evidenced, among other, in less formalised proceedings below the so called EU thresholds, abolishing tender primacy, or broader consideration of non-price criteria. However, the flexibility of proceedings brings a risk of increased corruption mechanisms. It was visible at the time of the adoption of the so called covid law, which abolished the obligation to comply with the regulations of the Public Procurement Law in the proceedings related to pandemic prevention and counteracting. This confirmed the need to consider changes in the national regulations, aimed at strengthening corruption prevention and counteracting, especially in the light of new legal regulations. The article describes the reasons for corruption prevention and fighting in public procurement, the understanding of the notion of corruption in the international and Polish law, the importance and occurrence of the so called red flags in public procurement proceedings, and examples of mechanisms for corruption prevention and fighting in the American and German regulations.
PL
Rozwiązania przyjęte w ustawie z 11 września 2019 roku – Prawo zamówień publicznych (dalej także Pzp) zakładają zwiększenie swobody zamawiających. Przejawia się ona m.in. odformalizowaniem postępowań poniżej wartości tzw. progów unijnych, zniesieniem prymatu trybów przetargowych czy też oczekiwaniem szerszego wykorzystywania kryteriów pozacenowych. Elastyczność postępowania niesie jednak ryzyko nasilenia mechanizmów korupcyjnych. Było to widoczne w momencie uchwalenia tzw. specustawy covidowej, która zniosła obowiązek stosowania przepisów Pzp do postępowań związanych z zapobieganiem i zwalczaniem pandemii. Potwierdziło to potrzebę rozważenia zmian rodzimych regulacji. Celem powinno być zagwarantowanie spójności systemu, polegającej z jednej strony na utrzymaniu swobody zamawiających, z drugiej zaś na uszczelnieniu regulacji sensu largo dotyczącej zapobiegania i zwalczania korupcji. Pomocna może się tu okazać analiza komparatystyczna i przyjrzenie rozumieniu zjawisk korupcji oraz mechanizmom jej zwalczania w porządkach prawnych innych państw.
EN
In his article, the author discusses organisational and legal aspects related to the ban on combining functions in supervisory bodies of several commercial law companies. These issues are analysed in relation to audits of compliance with the law in the field. The author presents the mutual relations between two legal acts (the so called chimney act and the anticorruption act) whose application is sometimes unclear. Later in his article, the author discusses the understanding of the notions of appointment versus designation of a candidate for a supervisory board, identifying basic differences that are of crucial importance from the perspective of compliance with the anticorruption act. Furthermore, the author discusses the consequences of breaching the provisions of the chimney act, and the issue of responsibility for decisions taken.
EN
Initiated by Davis and Knowles (1999), the-disrupt-then-reframe technique is based on the linking of two moments in time. First of all, slipping an unexpected element into a communication situation that is likely to provoke a disruption in communication. Once this disruption has been achieved, proposing a target behaviour by insisting on the benefit that the individual could derive from it. We wanted to verify that this technique, effective in American, Dutch, and Polish contexts and naturally dependent on the culture of individuals and the communication norms which prevail there, could be effective in a French context. In accordance with the literature, our results show that when the two phases of the technique are linked, a greater persuasive effect is observed. A theoretically interesting way to interpret the effectiveness of the technique is proposed.
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EN
The late or missing compliance with EU law has a serious negative impact on the integration process and the development of common policies. Determining which factors play the most important role in favoring non-compliance isn't therefore a simply trivial issue. This paper briefly reviews the research literature and proposes a model to explain the variation of non compliance at national level. We find evidence that political power in the EU increases the number of infringements committed, while the quality of institutions mitigate the phenomena.However what is more evident is that a shift from a general analysis on total compliance to a sector and policy level analysis is necessary to achieve more significant results.
PL
Nowadays we have been dealing with a significant increase in decisions based, solely, on Big Data and algorithms, which means that many processes are fully automated. Every organization that adopts compliance systems must follow parameters. These parameters are better controlled when used by artificial intelligence, since there is no direct involvement of human beings and, consequently, less chance of error, intentional or not. This illustrates a scenario where the use of artificial intelligence can be more efficient and less costly than other tools, in addition to being more accurate. It is not surprising, therefore, that more and more people talk about algorithmic decisions. Although there have already been several studies on cognitive biases, there are numerous difficulties in dealing with the topic, as many of those who are involved in organizational decisions are considered partial or biased and may not reflect the expected ethical standard. It is believed that the machine tends to fail less, according as it replaces human decisions – considered naturally flawed and impartial. Is it, therefore, an efficient and safe substitute for the implementation and maintenance of compliance systems in organizations?
EN
In the Polish so-called In the mainstream media, the issue of children in times of the COVID-19 pandemic is described in the categories of social roles, from an economic perspective or using the rule of substitution, through adults. This testifies to the denial of the minors‘ own subjectivity. The aim of this work was to verify whether there is a gap between psychologists in the perception of the new situation of the child and his needs. It was accepted that the image of the minor – as a subject threatened by the consequences of the COVID-19 pandemic – should definitely be expressed in the recommendations of psychological associations, as well as in selected current scientific works. Such a distinction is based on two concepts: compliance and evidence based psychology. After analyzing the recommendations and selected publications, it was concluded: 1. In contrast to the SARS and MERS epidemic, the issue of the child‘s mental condition during the COVID-19 pandemic is given much more space in the thinking of researchers and therapists; 2. The recommendations of the most important psychological associations, including Polish, European and American, were developed taking into account child subjectivity, holistically and practically. 3. There is a growing body of knowledge about the implications of COVID-19 among children, although work on long-term implications is still not available; 4. The promotion of recommendations and scientific knowledge among the general public is problematic, especially unprofessional, and here again it is necessary to point out the shortcomings of media coverage.
EN
The present paper presents various social influence techniques – practices aimed at increasing the likelihood that people will comply with requests, persuasion and suggestion they are addressed with. It describes sequential techniques (‘foot-in-the-door’, ‘door-in-the-face’, ‘foot-in-the-face’,’ low ball’) as well as techniques based on cognitive mechanisms (‘that’s not all’, ‘even a penny helps’, ‘dialogue involvement’) or on emotional mechanisms (‘induction of guilt’, 'embarrassment’, ‘fear-then-relief’). The paper also presents examples of using the above mentioned techniques with special focus on some which were taken from political life.
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