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EN
The article examines the interdependence of public participation and sustainable performance of public tasks in democratic structures. The author explains that post-democratic tendencies in countries like Germany in conjunction with economic and fiscal crises have led on to making citizen participation in politics and society prominent. In the first part of the article the theoretical and economic policy backgrounds will be outlined. Afterwards aspects of private and municipal task performance are discussed in connection with the integration of citizens in the decision-making processes. In the third part of the article the author strengthens that the performance of public tasks has always to be considered under the aspect of sustainability and that citizen participation can play an important role in the implementation of sustainability goals.
PL
Celem artykułu jest omówienie wpływu nowego systemu na statystykę sektora instytucji rządowych i samorządowych, w tym zwłaszcza na dane opracowywane na potrzeby procedury nadmiernego deficytu (EDP). Artykuł nie dotyczy natomiast kwestii, które odnoszą się do wszystkich krajowych sektorów instytucjonalnych, tj. kapitalizacji wydatków na badania i rozwój czy zmian w zakresie rejestracji wydatków na małe narzędzia. Informacje dotyczące tych tematów można znaleźć w opublikowanych przez GUS opracowaniach poświęconych problematyce ESA 2010. (fragment tekstu)
EN
he author presents the importance of the new European System of National and Regional Accounts (ESA 2010) for statistics of the general government sector. She pays particular attention to the development of data for the excessive deficit procedure. The article explains the methodological changes made to the studies in this field parallel to the ESA 2010. It discusses, among others, issues related to defining the deficit and debt of the general government, as well as the determination of their personal and of the on a new way registering transfer of liabilities of pension schemes. It also presents the impact of new methodological guidelines for the relationship of deficit and debt to GDP in the Member States of the European Union. (original abstract)
EN
The aim of the paper is to describe the relationship between economic mechanisms of public and private sector according to New Public Management (NPM). Generally, NPM assumes that market mechanisms (especially mechanism of competition) should be implemented in public sector. The paper examines microeconomic background knowledge of NPM, theoretical and practical aspects of marketisation and its consequences
EN
Organizations from a public sector use often and often modern technologies in order to serve better information society. Business intelligence (BI) seems to be promising solution addressed also for this sector. The aim of this paper is presentation of initial investigation in selected administration units and so-called infrastructural enterprises. Apart of general view of research (stressing areas of a survey) in the BI domain - potential proposal of BI applications in the Dzierżoniow district are presented. Main assumptions of the questionnaire elaborated in order to identify user's needs in BI applications are presented in the main part of the paper.
EN
The fundamental goal of public administration is satisfaction of common and individual citizens' needs, which result from coexistence in the communities. By definition, it is a marketing approach based on the human needs diagnosis and searching the ways of providing for them. Still, the true challenge will be moving onto a higher level of the marketing management and the concern about such areas of interest as: organizational humanism, operating in virtual reality, creating a prosumer, partnership and social participation, investments in social capital, public opinion and life quality researches and treating public services as marketing products.
EN
This paper presents relatelations between social economy and governments and private sector. Traditionally, have been characterized as conflictual or competitive, actually it seems to more complicated. The social economy couldn't by itself constitute the only form of economic organization for an entire economic system, but it could be one of the central elements in a capitalist, democratic egalitarian economic structure. Models prepared by Gidron, Salamon, Kramer and by Phillips and Grahadm suggest that relationships between social economy and governments based on collabitation and partnership.
EN
The aim of this paper is to answer the questions: What are the reasons of difficulties in public-private partnership? And also: How to avoid this difficulties? The author presents a thesis, that further development of this partnership require more transparency and trust between both sectors and also exact procedures and regulations. So raised problem implicates need for more bureaucracy and regulations.
EN
The efficiency of the public sector should be assessed at different levels. An as-sessment of social efficiency of the public sector is difficult for many reasons. The aim of the article is to propose the assessment of social efficiency of the public sector in the form of a measurer called “social price of the units of the quality of governance”. The studies concern the 28 EU countries and include data from the 2009-2012 period. The sources of information are: created by the World Bank database of Worldwide Govern-ance Indicators, as well as Eurostat data on the relative levels of public expenditure.
EN
The aim of the paper is to discuss the selected issues on risk management in public organizations in Poland. In particular, the issue of implementing the comprehensive risk management system in the public sector is of top priority in the discourse. For the complex risk management requires the integrated management thereof. Only such a formula ensures the comprehensive management of any threats in public organizations. The operated system of the integrated risk management would allow for timely anticipation of some of the types of threats or for determining the most suitable manner of risk response. The risk management system operated within the organization ought to be fully IT-supported. Owing to this, the risk managers will be able to acquire the current information on risk on regular basis, store it in the proper bases, process it, which will allow for counter-acting the risk in a more efficient manner in future as opposed to the common practice so far.
EN
The efficiency of the public sector is currently the subject of numerous scientific, public and political debates. It is a very important issue from a social point of view, because the efficiency of functioning of this sector to a large extent determines the real long-term living conditions of individuals and entire societies. In this article, this aspect of the perception of public sector efficiency has been adopted as a research problem. The aim of the study is an analysis of selected problems arising from the social recognition of the efficiency of the public sector and suggest proposals to operationalize this category.
EN
The goal of the paper is to describe relationships between New Public Management and mainstream economics. The first part of the article characterizes the concept of par-adigm developed by T.Kuhn and the structure of paradigms. The next sections contains detailed analyses of the connections between NPM and modern economics. Finally the main thesis of the article is formulated, namely the statement that strong economic as-sumptions determine the institutional framework of economic policy.
PL
Podmioty sektora finansów publicznych prowadzą rachunkowość zgodnie z ustawą o rachunkowości, ustawą o finansach publicznych oraz innymi aktami prawnymi o charakterze uzupełniającym lub wykonawczym. Polityka rachunkowości tych podmiotów w istotny sposób wpływa na informacje ekonomiczno-finansowe wykorzystywane w zarządzaniu. Informacje tworzone przez rachunkowość powinny spełniać oczekiwania kierowników jednostek oraz odbiorców sprawozdania finansowego, powinny być rzetelne i prawidłowe. Na przykładzie analizy ustalania polityki rachunkowości w zakresie amortyzacji środków trwałych wybranych podmiotów sektora publicznego zaprezentowano czynniki mające wpływ na te ustalenia w kontekście zarządzania podmiotem.
EN
The public sector entities keep accounts in accordance with the Act on accounting, the law on public finances and other legal acts of a complementary or executive character. The accounting policy of these entities significantly influences financial and economic information used in management. The information created by the accounts should comply with the expectations of managers and recipients of the financial statements and should be fair and correct. On the example of the analysis of the determination of fixed asset depreciation accounting policy of chosen entities of the public sector the article shows the factors affecting these findings in the context of the management of the entity.
EN
Lessons learned from the period of the euro area fiscal policy, especially the last global financial crisis prompted the European Union to seek new institutions and instruments. In terms of instruments appeared (in November 2011), the concept issue of Stability Bonds (Eurobonds). The Stability Bonds are sovereign bonds issued by Member States of the euro area through a common debt management office. Thereupon, the debt management office distributes the proceeds to Member States. The Commission presents three options for the implementation of Eurobonds and puts up for discussion the related pros and cons. With regard to the pros it mentions in particular the alleviation of the current debt crisis, the stabilisation of the banking system and the increased liquidity of the government bonds market. With regard to the cons it mentions the reduced incentives for budgetary discipline. For instance, Member States can run up debts at the expense of the budgetary discipline of other Member States, without this having an affect on their financing costs.The aim of this paper is to attempt to assess the development of the public debt in the euro area and the relevance of the issue and the potential consequences of Stability Bonds.
14
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PL
Celem artykułu jest przedstawienie wybranych problemów zarządzania ryzykiem w zarządzaniu publicznym. Zarządzanie ryzykiem stanowi obecnie o nowoczesnej formule zarządzania publicznego. Równocześnie stanowi ono integralny element procesu kierowania współczesnymi organizacjami publicznymi. Należy je więc traktować zarówno w ujęciu funkcyjnym, jak i funkcjonalnym.
EN
The aim of the article is to outline the risk management issues in public management. Risk management is currently a major constituent of modern public management. It is also a process which forms an integral part of governance in public organizations. Therefore, it should be analysed in terms of its functions as well as its functionality.
PL
Modelowanie i dokumentowanie procesów biznesowych znajdują się w katalogu krytycznych kompetencji organizacji procesocentrycznych. Zarządzanie przez procesy zostało wpisane w Strategię Rozwoju Kraju 2020 i staje się jednym z filarów zwiększania sprawności i efektywności urzędów sektora publicznego. W tym kontekście istotne jest diagnozowanie kompetencji w obszarze zarządzania procesami w celu identyfikacji luk oraz planowania rozwoju wiedzy i umiejętności pracowników. Adekwatne kompetencje wykonawców zapewniają poprawne zrozumienie procesów i ich odwzorowanie w postaci czytelnej dla głównych interesariuszy projektu. Artykuł prezentuje koncepcję i wyniki diagnozy kompetencji w obszarze modelowania procesów biznesowych na podstawie badania empirycznego zrozumienia trzech notacji modelowania (EPC, BPMS, BPMN) oraz rezultatów samooceny wiedzy i umiejętności respondentów w tym obszarze. Analizę zrozumienia wybranych notacji modelowania przeprowadzono z wykorzystaniem testu zrozumienia oraz testu ANOVA. Wyniki badania mogą stanowić wkład w rozwój i doskonalenie kompetencji procesowych osób zaangażowanych w realizację projektów wymagających modelowania i rozumienia procesów oraz przyczyniać się do podnoszenia dojrzałości procesowej instytucji publicznych.
EN
Modelling and understanding of business processes are incorporated in the critical catalogue of competencies, a process-oriented organisation. Business process management (BPM) has been included in the National Development Strategy, 2020 and has become one of the pillars of increasing efficiency and effectiveness in the public sector. In this context, it is important to diagnose BPM competencies to identify gaps and to develop knowledge and skills of employees. Competencies can be a crucial competitive advantage in BPM projects. Adequate competencies provide a correct understanding of the processes and their representation in a form understandable to key stakeholders of a project. This paper presents the concept and diagnosis of competence evaluation in the matters of selected Business Process Modelling Notations (EPC, BPMS, BPMN) and a selfassessment of knowledge and skills in this field. The analysis of understandability of the chosen notations has been carried out using both comprehension tests and a single factor ANOVA test. The results of the study may contribute to the development and improvement of BPM competencies of the employees involved in projects that require complex understanding and modelling processes. The identification of knowledge gaps may result in an increase in the maturity level of public institutions.
XX
Omówiono metodę Data Envelopment Analysis (DEA), która jest wykorzystane do szacowania efektywności działania zarówno podmiotów sektora prywatnego, jak i publicznego. Podejmowane są liczne próby wykorzystania metody DEA do oceny efektywności sektora publicznego w skali: międzynarodowej, regionalnej i lokalnej oraz w odniesieniu do wydatków związanych z niektórymi funkcjami sektora publicznego (ochrona zdrowia, edukacja, zwalczanie ubóstwa czy rozwój infrastruktury). DEA powstała jako efekt prac nad oceną działalności, która nie poddawała się tradycyjnym metodom opartym na wskaźnikach lub modelach statystycznych czy ekonometrycznych. Wydaje się zatem celowe poświęcenie uwagi genezie metody, która od 30 lat stale się rozwija. Znajduje też ona coraz szersze zastosowanie w badaniach prowadzonych w Polsce. (fragment tekstu)
EN
Using DEA Method to Estimate the Service Effectiveness in Public Sector The article discusses The Data Envelopment Analysis (DEA) Method which is used to estimate expenditure efficiency of public sector units. The paper includes a review of a foreign literature, where are described trials of the method using in international as well as regional and local scales. The DEA Method is discussed in relation to public sector expenditures, such as an activity efficiency of the health service as well as education, mitigating poverty effects and infrastructure developing. The accuracy of the method to estimate the efficiency of public sector units results from its origin. It has been formed as a work result on estimation of activities, which cannot be estimated by traditional methods. The article describes studies which have formulated the basic DEA-CCR (Charnes, Cooper, Rhodes) method 30 years ago. The DEA methodological bases as well as its attributes are discussed in the article. The paper is ended with an estimation of the public expenditures efficiency for health care in the new EU Member States prepared by the described method. (original abstract)
EN
The elaboration treats about the issue of PPP in Poland. Since 2099 Poland has been experiencing the growing number of PPP undertakings. The aim of study is to present the issues concerning the conditions for the development of PPP in Poland. This problem is presented in the context of the ongoing global financial crisis. It seems that in Polish conditions, a reflection of the current recession is the low success rate of PPP initiatives.
EN
The budget balance analysis in the light of the chosen theories of the public finance, with particular reference to the theoretical achievements of the new institutional economics (NEI) is a purpose of the article. It seems to be intellectually attractive, because the budget balance problem in the light of the NEI theory in literature is still not identified well. The article is divided into three parts, in which the authoress is discussing the following issues: a) the budget balance problem - the deficit and the public debt in Poland in relation to the European Union countries; b) evolution of views on the budget balance in theories of the public finance, c) institutional equilibrium in the public finance sector as the attempt to create the theoretical model - the implications for Poland.
EN
The article presents the problem of the adoption of the multi-year budgeting. It indicates the purpose of implementation of this solution in the budgetary systems of different countries. The main attention was paid to the assessment of changes associated with the existence of the Multi-Year Financial Plan of the State in Poland.
EN
The article presents the issues of respecting the principle of openness and transparency of public finances in light of the proceeds from privatization. Presented a number of arguments for the fact that this principle is not respected at all. Proposed change in the method of distribution of proceeds from privatization, which rely on is the fact that these impacts will be a source of income of the state budget rather than its revenues.
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