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Trust and distrust as distinct concepts. A framework for the public sector

100%
Marzec M., Świrska A.
Zeszyty Naukowe UPH seria Administracja i Zarządzanie
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2018
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vol. 45
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issue 118
45-53
EN
In the global rankings of generalized trust, Poland occupies a low position. Polish people are rather distrustful. Analyses of trust endeavour to isolate (distinguish) distrust. Distrust is more and more often defined as a separate definition, not only as the opposite to trust. Analysis of distrust seems indispensable, in particular with reference to the public sector. Public sector organizations point out at building trust. The article is an attempt to systematize the concept of distrust through analysis of trust and separation of basic differences in both concepts (trust and distrust) was made. A great significance of distrust towards entities (organizations) of the public sector may be observed. The objective of the article and research was to prepare a theoretical basis for the studies on distrust in the Polish public sector. The paper includes theoretical frameworks, which may be used for a detailed research on the role and significance of distrust in the public sector. The paper is based on the literature review and generally available data.
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The measurement of liquidity creation: a strategic approach to a sustainable farm business

61%
Turchetti L., Fiume Fagioli F., Ciuchi P., Lindita R., Ciani A., Świrska A.
Zeszyty Naukowe UPH seria Administracja i Zarządzanie
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2016
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vol. 37
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issue 110
85-101
PL
The mission that was assigned to the accounting for the initial spread of the technique in theworld, until the '30s was basically characterized by the prediction and control of the financial position. Thegreat specialist Italian Fabio Besta7, in the second half of the nineteenth century, had given rise to a greatwork which is titled precisely “The Accounting – La Ragioneria”. It must be taken into account that acompany like a human body has 4 circuits (venous, arterial, lymphatic nervous). So the company alsopossesses four: the heritage trail, economic, financial and cash. These, evolve, continuously but asynchronous,fact by fact, during the year, during the evolution of the various administrative events. Theinability to generate sufficient revenue has in many cases, led farmers to diversify from an agriculturalbase and undertake pluriactivity8. In this context, diversification from, and within, primary activities hasbecome a necessity and agricultural secondary activities and services, related to the rural environment,have been the major driver of growth within the EU during recent decades9. Following the crisis, whichstarted in 2007 and is still in progress, financial analysis and cash is now to be considered a real managementfunction. The aim of this paper is to analyze the creation of liquidity of agricultural enterprises,comparing and analyzing three types of firms with traditional culture and multifunctional business.
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