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EN
For many years, the Supreme Audit Office has been , so to speak, a warning system for corruption threats. NIK considers corruption in the broad sense of the term, as all forms of abuse of public functions for illegal private gains. During their examinations, NIK auditors indicate corruption prone mechanisms, i.e. irregularities that cause or increase the risk of corruption. They can be most often encountered in the area of service outsourcing by public entities, especially advisory, expert and legal services where there is a high level of freedom and where certain weaknesses of control of the process exist. The other area with serious corruption threats is location of investments and the functioning of the construction supervision. The article comprises an analysis of eleven audits conducted by NIK in 2016, presenting corruption prone mechanisms in the functioning of the public institutions audited.
PL
Współczesne przedsiębiorstwa coraz częściej decydują się na wdrożenie outsourcingu w swojej działalności. Celem artykułu było ustalenie znaczenia outsourcingu w spółkach z sektora przemysłu i usług, notowanych na Giełdzie Papierów Wartościowych w Warszawie. Przeprowadzenie analizy umożliwiło sprawdzenie, czy spółki o odmiennym charakterze działalności w takim samym stopniu są skłonne korzystać z usług dostawców zewnętrznych. Przebadanie udziału kosztów, jakie spółki poniosły w ramach usług obcych w latach 2015-2018, umożliwiło częściową weryfikację przyjętej hipotezy. Należy zaznaczyć, iż istnieje pewne ograniczenie w interpretacji otrzymanych wyników. Nie wszystkie koszty, które wchodzą w skład usług obcych, muszą podlegać outsourcingowi. Okazało się, że istnieją istotne różnice w skłonności do powierzania części swoich zadań wykonawcy zewnętrznemu w różnych sektorach. Potwierdza to literatura oraz wynik nieparametrycznego testu U Manna-Whitneya.
EN
Business activity is the basis of microeconomics. This leads to a continuous increase in the expectations of the environment towards contemporary enterprises. As a result, they increasingly decide to implement outsourcing in their operations. The purpose of the article is to determine the importance of outsourcing in companies from the industry and services sector, which are listed on the Warsaw Stock Exchange. Conducting the analysis made it possible to check if companies with a different nature of activity are willing to use the services of external suppliers to the same extent. The examination of the share of costs incurred by companies in the context of external services in the years 2015-2018 enabled the partial verification of the adopted hypothesis. It should be noted that there is a certain limit to the interpretation of the results obtained. Not all costs that are part of external services need to be outsourced. It has turned out that there are significant differences in the tendency to entrust part of their tasks to an external contractor among various industries. This is confirmed by the literature and the result of non-parametric U Mann-Whitney test.
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