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EN
Efficiency in the 1980’s, quality in the 1990’s, compliance in the 2010’s - private sector management techniques and mechanisms find their way to public services. This paper facilitates the understanding of how compliance management controls can improve operations and prevent or detect failure or wrongdoing. The last few years’ empirical research and benchmark studies demonstrate how organizations are confused about the use of compliance controls. In brief, better organized and integrated IT controls generally lead to better compliance all over the business.
EN
Background. The aim of the study was to develop cognitive models of efficiency of male footballers during the 2010 FIFA World Cup. In addition, this study tried to determine the efficiency level of shots and passes of the ball based on: activity, efficiency and reliability of players’ actions. Material and methods. While developing play models, the author used materials collected on the basis of the system of analysing players’ performance, so-called the Castrol Performance Index. It includes the performances of all 599 players who participated in the tournament. The univariate analysis of variance (ANOVA) for individual classification was used in statistical analysis. The post-hoc test was applied when significant differences occurred. Results. Among the teams playing in the three systems of play analysed here, there were no essential differences in the efficiency of shots to the goal. However, significant differences appeared in activity (p = 0.006), efficiency (p = 0.008) and reliability (p = 0.049) in passing the ball between the teams using the 1–4–2–3–1 system and those preferring the 1–4–4–2 system. The significant difference was also found in higher frequency of passes of footballers playing the 1-4-2-3-1 system when compared to the teams using the 1–4–3–3 system. Additionally, in certain lengths of passes appeared similar dependencies. The key element in the 1–4–2–3–1 system is arranging the team in 5 lines, which results in significant number of passes made. It favours a combinatorial play, thus providing an opportunity to exchange a great number of passes, especially of short and medium lengths. Key words: operational efficiency, the World Cup, football
PL
Celem artykułu jest ocena poziomu produktywności oraz sprawności działania przemysłowych zakładów mięsnych w Polsce w latach 2010-2015. W opracowaniu wykorzystano metody analizy finansowej, a w szczególności indywidualnie dobrany zestaw wskaźników księgowych dopasowany do specyfiki podmiotów krajowego sektora mięsnego. Ze względu na konieczność utworzenia pełnego i nieprzerwanego ciągu danych finansowych pochodzących ze sprawozdań finansowych korzystano z dwóch źródeł danych: Monitory Polskie B w okresie 2010-2013 oraz Krajowy Rejestr Sądowy w okresie 2014-2016. Opracowanie wykazało, że osiągane wartości wskaźników produktywności i sprawności działania uzależnione są od poziomu uzyskanych przychodów ze sprzedaży i zaangażowania składników majątku przedsiębiorstwa, co ma wpływ na efektywność działania tych zakładów. Wyniki analizy wskazują na zasadność prowadzenia dalszych prac w tym zakresie.
EN
This article aims to identify, measure and assess the productivity and operational efficiency of analyzed meat enterprises acting in Poland in the period 2010-2015. In the study the method of financial analysis, in particular with individually selected set of financial profitability indicators tailored to the inland meat processing entities was used. Because of the need to have a complete, full and uninterrupted set of financial data from financial statements, two sources of data collection were used: Polish Monitor B in the period 2010-2013 and the National Court Register in the period 2014-2015. The study showed that the achieved values of productivity and efficiency ratios depended on the level of revenues from sales and involvement of the company’s assets, which had an impact on the efficiency of the operations of these enetrprises. The results of the analysis indicate the advisability of further work in this area.
PL
Mimo że działalność jednostek samorządu terytorialnego (JST) znacząco różni się od działalności przedsiębiorstw nastawionych na zysk, narzędzia analizy finansowej można uznać za bardzo pomocne w procesie podejmowania decyzji, jak również ocenie szeroko rozumianej efektywności JST. Celem artykułu było wskazanie na przykładzie konkretnych wskaźników i sposobu ich interpretacji, że analiza finansowa JST dostarcza wielu przydatnych informacji zarówno zarządzającym jednostką, jak i wszystkim zainteresowanym efektywnością i jakością działań JST. W artykule podkreślono zasadność dokonywania analizy finansowej w jednostkach samorządu terytorialnego oraz przedstawiono podstawowe narzędzia takiej analizy.
EN
Though LGU activities differ considerably from those of for-profit enterprises, financial analysis tools can prove immensely helpful in decision-making and in evaluating the broader performance of the LGUs. Using a number of indicators and interpreting them, the author seeks to show that the financial analysis of LGUs provides a range of useful information, not only for their management, but for all stakeholders with an interest in the efficiency and quality of LGU activities. The paper highlights the merits of conducting a financial analysis of local government units and presents the basic tools used for the analysis.
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