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EN
Cultural activity undertaken by public cultural institutions is very complex. This causes several problems in assessing effectiveness of such organizations. The aim of this paper is to indicate a theoretical framework of effectiveness, adjusted to the specificity of this sector. The article presents a brief review of basic theoretical frameworks of effectiveness, including their critic. The concept indicated as most appropriate for cultural institutions is effectiveness based on agathos concept. In order to include the specificity of culture sector it was supplemented by defining crucial dimensions of mission in cultural institutions. One of the most important conclusions is, that indicated theoretical framework of effectiveness may be used also for public and nonprofit organizations.
PL
Background. Gathering information on the innovativeness of public organizations is a contemporary challenge for public policy-makers. The arts and culture sector in Poland needs more coherent and comprehensive data regarding innovations. Yet, there is no single classification of innovations, which could underlay development of a system for monitoring innovativeness of this sector. Research aims. The purpose of this study is to cognize the types of innovations in cultural organizations and to propose their consistent typology as a basis for further research. Method. Typologies of innovations derived from literature review has been grouped according to the components of the Aesthetic-Economic Situation Model. This revealed the potential areas where innovations may appear, what was verified through an instrumental case study. In order to collect the empirical data triangulated methods were applied and encompassed: structured interview, organizational documents analysis, such as annual reports and organizational website, and visual sociology comprising analysis of photographs. Key findings. Typology of innovations provided by Oslo Manual has limited applicability to draw the full picture of innovativeness of art and cultural organizations, however this classification, after some definitional modifications, may be useful. Nevertheless, additional types such as cultural innovation, perception innovation, and functional innovation have been confirmed to appear in organization from the arts and culture sector.
PL
SEARCHING FOR THE MEANING OF CULTURE MANAGEMENT The debate concerning contemporary culture management reveals a variety of approaches It is the outcome of different paradigms and values, individual experiences and also of the ambiguity of the word culture and the imprecise understanding of the role which management should play. Finding a common space for trade-off is important and necessary. It requires answering the following questions: what does it mean to manage culture? Who is a culture manager? The aim of this paper is to try to provide some answers to these questions. The major clues are the functional approach to culture assets and perceiving man as a carrier of culture. The study was supplemented with a few aspects of the theory of organization and management, mainly concerning the praxeological understanding of organizational effectiveness
EN
Implementation of the organizational changes is one of the most emphasized needs of public cultural institutions. One of the instruments increasing effectiveness of management of such institutions are organizational innovations. In this paper on the basis of the literature analysis the most important defi nitions of organizational innovations were presented, as well as the benefits of implementing this type of innovations. In the end some limitations of this research were pointed.
PL
Zmiany zachodzące w zarządzaniu gospodarką nie ominęły także publicznego sektora kultury. Towarzyszy im poszukiwanie rozwiązań menedżerskich specyficznych dla poszczególnych sfer sektora publicznego. Zarządzanie w sektorze publicznym, w tym także zarządzanie instytucjami kultury, niesie wiele dylematów, często nieobecnych w sektorze prywatnym. W konsekwencji zapomina się o potrzebie mierzenia efektywności zarządzania w tych placówkach albo też w ogóle nie dostrzega się takiej potrzeby. Celem tego artykułu jest zwrócenie uwagi na konieczność uwzględniania efektywności w zarządzaniu instytucjami kultury, a także zaproponowanie takich wskaźników jej pomiaru, które pomogą lepiej opisać efektywność zarządzania publicznymi jednostkami kultury i wykorzystania środków publicznych na rozwój kultury.
EN
For many years fuel and tobacco companies struggled with the presence of shadow economy. These entities supplied the market with enormous number of products at a price impossible to achieve for those complying with their tax obligations. Only the changes implemented since 2016 allowed for the improvement of excise duty’s efficiency. Taxpayers who comply with their tax obligations expected these c hanges as the improvement of excise duty enforcement meant restoring fair competition in the market. The experience of these improvements brings questions on challenges arising for the polish legislators in the nearest future.
PL
Przez wiele lat przedsiębiorcy prowadzący działalność na rynkach paliw płynnych i tytoniu borykali się z problemem nieuczciwej konkurencji ze strony podmiotów działających w szarej strefie. Na rynek wprowadzano znaczne ilości wyrobów po cenie, która nie była możliwa do osiągnięcia przez podmioty wywiązujące się z wynikających z przepisów prawa zobowiązań podatkowych. Dopiero konsekwentnie wdrażane od 2016 roku zmiany o charakterze „uszczelniającym” doprowadziły do istotnej poprawy ściągalności podatku akcyzowego. Zmiany te były postulowane przez podatników, dla których „uszczelnienie” akcyzy oznaczało przywrócenie na rynku warunków uczciwej konkurencji. Proces likwidacji luk w przepisach akcyzowych trwa do dzisiaj. Ma charakter ciągły i wynika z konieczności reagowania na nowe wyzwania wynikające z pojawiania się na rynku nowych towarów stanowiących zamienniki dla produktów akcyzowych, z otwierania nowych ścieżek dystrybucji oraz ze zmieniającej się praktyki działania podatkowych przestępców.
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