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Dylematy wyboru samorządowych instrumentów dłużnych

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EN
Debt instruments allow local government units to perform both current and investment tasks that are not covered in the budget. Thus, they enable the acceleration of the implementation of tasks aimed at ensuring the development of society. These entities usually choose credit as a debt instrument. In the article, the authors present a discussion on the criteria, but also the dilemmas of choosing local government debt instruments. The aim of the study is to indicate the criteria for selecting debt instruments by local government units in the light of budgetary and financial conditions. The authors also consider the barriers and limitations in the process of selecting a debt instrument.
EN
Debt instruments allow local government units to perform both current and investment tasks that are not covered in the budget. Thus, they enable the acceleration of the implementation of tasks aimed at ensuring the development of society. These entities usually choose credit as a debt instrument. In the article, the authors present a discussion on the criteria, but also the dilemmas of choosing local government debt instruments. The aim of the study is to indicate the criteria for selecting debt instruments by local government units in the light of budgetary and financial conditions. The authors also consider the barriers and limitations in the process of selecting a debt instrument.
EN
The main objective of the presented research is to verify the influence of demographic factors on retail customers’ bank selection criteria in Poland. We compiled descriptive and inferential statistics and did factor analysis using Principal Component Analysis. Our dataset is based on a sample of 515 questionnaires that were gathered in the first quarter of 2022. The results proved that there are significant differences among various groups of respondents and their bank selection criteria. The highest number of differences appear in the case of demographic factors of age, and then income and gender. In general, the most important factors are the cost of service and mobile and online banking. The study has direct implications for all types of banks that operate in developing markets, especially in East-Central Europe, as having this knowledge can help to appropriately target customers using bank selection criteria that are valued by different groups of customers.
XX
Our research intends to find selection parameters for children’s literature to be used as a fundamental part of a foreign-language curriculum. We achieve this through an analysis of the educational and cultural-linguistic advantages of this literature. Our project’s goal is to expose our students to Italian literature using their second language, rather than their first one, as a way to convey cultural meaning. This educational project was conducted in 2015, in a school in Chicago that offers classes of Italian Language and Culture to children at various linguistic levels, including the English-Italian bilingual one. Our research paper is divided into three parts. The first part introduces a theoretical excursus on the meaning of children’s literature and on the fable’s structure as a literary genre. The second part presents examples of how a specific text (L’albero delle fiabe by Roberto Piumini) was selected and used during the project; this part also includes our comments based on the observations of the child participants. Finally, the analysis stage describes the generalisation of our data within a framework indicating how to select a literary text, which may be useful for other teachers when deciding which children’s books to use and how to apply them to educational curricula.
IT
Il nostro studio si propone di individuare criteri di selezione del testo letterario per l’infanzia, da usare come parte integrante di un curriculum di lingua straniera, analizzandone i vantaggi educativi e linguistico-culturali. Lo scopo del progetto è stato esporre i bambini alla letteratura italiana, usando la lingua seconda come strumento veicolare, non il contrario. Il progetto didattico è stato svolto presso una scuola di Chicago che offre corsi di lingua e cultura italiana a bambini di vario livello linguistico, compreso i bilingui in inglese e italiano. Lo studio è diviso in tre parti. La prima parte presenta un excursus teorico sul significato della letteratura d’infanzia e sulla struttura della fiaba come genere letterario. La seconda parte presenta esempi di selezione del testo usato durante il progetto (L’albero delle fiabe di R. Piumini) e i commenti derivati dalle nostre osservazioni. La fase di analisi riporta la generalizzazione dei nostri dati in uno schema di lavoro per la selezione del testo letterario, utile ad altri insegnanti nella scelta e didattizzazione di libri per l’infanzia.
EN
The main goal of the article is to present the rules for ethical investing and criteria for selecting an ethical portfolio as well as comparative analysis of the effectiveness of ethical and unethical investments. The article points out the evolution in the approach to the construction of ethical portfolios from the one based on the negative selection (exclusion of companies from “undesired” industries) toward positive selection, concentrated on selecting companies following good practices of corporate governance and having a positive social and environmental impact. Research on the effectiveness of SRI investment versus traditional investments show that in most cases the inclusion of ESG criteria in portfolio selection has a neutral impact on portfolio performance and in some cases that impact becomes positive. The research conducted for the purpose of this article, comparing the performance of real life portfolios of ethical, unethical and traditional investments, during the period of 2003–2014 has shown the dominance of portfolio returns generated by the unethical portfolio although accompanied by the higher variation of these returns, resulting from limited sectoral diversification of unethical portfolio.
PL
Głównym celem artykułu jest prezentacja zasad etycznego inwestowania i kryteriów selekcji inwestycji etycznych oraz analiza porównawcza efektywności inwestycji etycznych i nieetycznych. Artykuł wskazuje na ewolucję sposobu podejścia do budowy portfeli inwestycji etycznych: od podejścia opartego na negatywnej selekcji (wykluczenia z portfela spółek działających w branżach „niepożądanych”) w kierunku selekcji pozytywnej, koncentrującej się na wyborze spółek, które przestrzegają „zasad dobrych praktyk” ładu korporacyjnego i których działalność sprzyja interesom społecznym i środowiskowym. Badania efektywności inwestycji SRI na tle inwestycji tradycyjnych w większości przypadków sugerują, że uwzględnienie kryteriów ESG w budowie portfela ma neutralny wpływ na wyniki portfela etycznego, na tle portfeli tradycyjnych, i jedynie niekiedy wpływ ten jest pozytywny. Przeprowadzone dla potrzeb artykułu badanie porównawcze realnych portfeli inwestycji etycznych, nieetycznych i tradycyjnych dla okresu 2003–2014 wykazało natomiast dominację stóp zwrotu z portfela inwestycji nieetycznych, okupioną jednak wyższą zmiennością stóp zwrotu, wynikającą z niskiej dywersyfikacji sektorowej portfela nieetycznego.
EN
The aim of this paper is to present selected models of a Software Development Life Cycle as a set of possible alternatives. The article also includes the characteristics of IT projects which are used as the basis for selection criteria, according to which an appropriate model should be chosen. These characteristics are divided into two groups; one of them deals with the product, the other one deals with the project. Based on both a literature study and statistical surveys, a list of criteria is derived, to be later applied in the process of developing a knowledge-based system. The rules and search algorithms for selecting the best models are described by a flowchart. Finally, the method of presentation and the interpretation of the results are discussed.
Forum Pedagogiczne
|
2020
|
vol. 10
|
issue 2
75-94
EN
The article presents a review of the bibliotherapeutic literature available on the publishing market and an attempt to organize the text selection criteria present in Polish and world literature, for bibliotherapeutic. The author aims at making the existing criteria more precise, as well as supplementing them with other criteria that refer to the way the world is presented and the narration is conducted in epic works. As a result of the author's analyses, the author's own categorization of criteria was proposed. Moreover, it also indicates the direction in which they can be considered so that the bibliotherapist has a chance to make an informed decision about the possible use of the text in bibliotherapy.
PL
W artykule dokonano przeglądu dostępnej na rynku wydawniczym literatury biblioterapeutycznej oraz podjęto próbę uporządkowania eksponowanych w polskiej i światowej literaturze kryteriów doboru tekstów do zajęć biblioterapeutycznych, doprecyzowania ich, a także uzupełnienia o inne, w większym stopniu odnoszące się do świata przedstawionego i sposobu prowadzenia narracji w utworach epickich. Wskutek przeprowadzonych przez autora analiz zaproponowano autorską kategoryzację kryteriów oraz wskazano kierunek, w jakim mogą być one rozpatrywane, aby w konsekwencji biblioterapeuta miał szansę podjąć przemyślaną decyzję o ewentualnym wykorzystaniu tekstu w biblioterapii.
PL
Przedmiotem badań jest proces wyboru dostawców materiałów w przedsiębiorstwach sektora budowy maszyn. Celem jest identyfikacja czynników ulepszających ten proces w dużych przedsiębiorstwach. Zbudowany model przetestowano na przedsiębiorstwie „KRANEKS”. Podstawy teoretyczno-metodologiczne pracy zawierają się w obrębie analizy systemów, rachunkowości zarządczej i ekonometrii. W rezultacie stworzone metodologię oraz algorytm wyboru dostawcy oraz hierarchiczny model wnioskowania rozmytego dla oceny dostawców. Narzędzia te dobrze nadają się do wspierania decyzji o wyborze dostawców w przedsiębiorstwie sektora budowy maszyn. W istocie mogą one wspierać decyzje w każdym przedsiębiorstwie produkcyjnym, które zgłasza zapotrzebowanie na dostawy licznych materiałów. Narzędzia te mają poprawiać efektywność decyzji administracyjnych oraz wspierać działy zakupów tego rodzaju przedsiębiorstw.
EN
The subject of our research is the process of selecting a supplier of material resources to machine-building enterprises. The aim of this work is to identify factors that improve the process of supplier selection of material resources to large enterprises. Testing this model is made on the example of the “KRANEKS” machinebuilding enterprise. The methodological basis of the scientific research is work in the fields of systems analysis, management accounting, and econometrics. As a result of the research, a methodology and estimation algorithm of suppliers was developed, as well as a hierarchical model of fuzzy inference to supplier evaluation. These developments are mainly aimed at supporting decision making in choosing the best provider for a machine-building enterprise. These developments mainly focused on decision support in choosing the best provider for an engineering enterprise whose list of material resources runs into the thousands. They are aimed at improving the efficiency of administrative decisions in the supplier selection process of machine-building enterprises and improving the work process of their purchasing departments.
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