Youth Educational Center educatorson the social climate of their institutions
Author(s): Mariusz Dobijański / Language(s): English
/ Issue: 1/2022
Keywords: social rehabilitation; social climate; social maladjustment; youth educational center.
The social climate of a social rehabilitation facility is one of the more important factors affecting the effectiveness of social rehabilitation in an institutional setting, such as the environment of youth educational centers. Employees of these institutions, more or less aware of the nature and importance of the social climate, manifest attitudes in their work that are evident in their learned and externalized tendencies to react in a certain way, often in response to social expectations. Social rehabilitation institutions are generally expected to be rigorous and strictly discipline their wards. Unfortunately, these assumptions are not in line with the principles of pedagogy and attitudes of humanism that should characterize the relationship between educators and wards. This article deals with the social climate of youth educational centers from the perspective of the educators of these institutions, who, as research conducted in Poland shows, have a natural tendency to evaluate their own work more liberally than is actually the case. It is worth learning about these opinions in order to take into account the activities in the practice of training future personnel of the system of social rehabilitation, the effect of which should be to increase awareness of the actual effects of educational decisions and methods of work.
Stigmatisation of former prisoners in social workers’ accounts
Author(s): Marta Czechowska-Bieluga / Language(s): English
/ Issue: 1/2022
Keywords: social worker; social reintegration; prisoners; stigmatization.
The article draws attention to the existence of stigmatization components in the way social workers perceive former prisoners. The analyses take into consideration the context of the possibility for social reintegration of persons who have experienced incarceration. The article presents the outline of the stigmatization pattern and the image of former prisoners in social workers’ accounts. The article also raises the issues of the possibilities of changing social workers’ perception of former prisoners, considered to be a prerequisite for their social reintegration. Uninstructed interviews were used.Most accounts presented by female social workers contained stigmatization components (al-though in various contexts and intensity) focused on differentiating former prisoners from the society and attributing undesirable characteristics to them that reflect the pre-formed stereotypes. Labelling of former prisoners related to loss of status and to discrimination can also be seen in the social workers’ accounts.
The Polish Adaptation of the Alcohol Dependence Scale (ADS)
Author(s): Katarzyna Olszewska-Turek,Justyna Kotowska,Robert Modrzyński,Jolanta Celebucka,Barbara Bętkowska-Korpała / Language(s): English
/ Issue: 1/2022
Keywords: Alcohol Dependence Scale (ADS); cultural adaptation; alcohol use disorders; controlled drinking.
Introduction: The Alcohol Dependence Scale (ADS) is used to identify the overuse and dependence on alcohol taking into account the assessment of the severity of currently existing alcohol problems. So far, there has been no cultural adaptation of the ADS scale carried out in Poland. The ADS scale can be a useful tool in the social rehabilitation process and in modifying drinking patterns in general.
Audyt wewnętrzny w jst w świetle nadchodzących zmian
Author(s): Dominika Kołodziej / Language(s): English
/ Issue: 2/2022
Keywords: managerial control; functioning of the internal audit; territorial self-government units; administration efficacy of the territorial self-government units
The purpose of this article was a description and justification of the direction of changes which inevitably await the area of the functioning of the internal audit within the territorial self-government units in Poland. The analysis was preceded by a review of the evolution of the functioning and the definition of the internal audit within the territorial self-government units in Poland over the last twenty years. The sources and causes of the planned legislative changes in the act on public finance concerning the internal audit in the sector of public finance in Poland are presented with a special emphasis on the territorial self-government units. The conducted research is based on the study of literature on public finance, internal audit, and managerial control. A detailed analysis and interpretation of legal acts in force in the researched area was conducted, particularly including the draft bill amending the public finance act and certain other acts (no UD327 in the list of legislative and programme works of the Council of Ministers as of 1st March 2022) to justify the direction of the changes.
The aim of the paper was to present research on the status for the use of financial information systems and CRM systems or ERP modules for customer relationship management to support customer relations, and in particular to identify the status of the use of these systems depending on the type of an enterprise in the Podkarpackie province (voivodeship). At the same time, the study examined whether the customer relationship management system was coupled with the enterprise’s financial and accounting system in terms of importing customer information, and the sources of obtaining customer information were identified. On the basis of the research conducted, it should be stated that the CRM class system was functioning in almost 31% of the enterprises under the survey. As a result of the analysis of contingency tables and verification of statistical significance of the relationships studied, and using the chi-square independence test, it was confirmed that the type of enterprise differentiated the entities in terms of the use of CRM systems (or the relevant ERP modules for customer relationship management) in supporting customer relations. At the same time, the study showed that the use of customer relationship management systems was related to the indication of the desired sources of customer information. The research filled a gap in knowledge about the use of customer relationship management systems in enterprises in the Podkarpackie province.
Rewizja finansowa a podwyższone ryzyko oszustwa w czasie pandemii COVID-19
Author(s): Agnieszka Lew / Language(s): English
/ Issue: 2/2022
Keywords: financial audit; fraud; audit of financial statements; COVID-19
The article discusses the issues related to the increased risk of fraud in business units during the COVID-19 pandemic. The aim of the article was to point out the impact of the pandemic on areas that may be exposed to the embellishment of the presented financial data, as well as to show the increased risk during the audit of the financial statement, which must be taken into account by the statutory auditor when performing the financial audit. Possible solutions were identified, also recommended by the Polish regulator, that may help to sensitise the financial and accounting services to the emergence of fraud in enterprises, and in which areas increased caution should be exercised in the analysis of the presented financial data. It was also pointed out how important a role auditors have in building public trust as ethical leaders. The research methods used in the article were a review of source documents and materials issued by international organizations.
Rachunkowość ukierunkowana na społeczną odpowiedzialność biznesu: analiza polskiego sektora ubezpieczeń
Author(s): Patryk Obora / Language(s): English
/ Issue: 2/2022
Keywords: Corporate Social Responsibility; Global Reporting Initiative; non-financial reporting standards; insurance companies
The aim of the study was to present the way in which non-financial information associated with Corporate Social Responsibility (CSR) is reported in the Polish insurance sector. Moreover was intended to check the engagement of Polish insurance companies in non-financial reporting and to determine in which areas they are socially responsible. Non-financial reporting is facing many problems which derive from the lack of uniform standards and regulations. The research was carried out by compiling the existing data on the official websites of insurance companies and elaborating a case study of Ergo Hestia. A role model of transparent CSR reporting is the social report of the Ergo Hestia Group from 2020, which was prepared in accordance with GRI (Global Reporting Initiative) standards, the UN “2030 Agenda for Sustainable Development” goals and the principles of “Good Practice”. The study shows that the insurance market is insufficiently involved in sustainable development issues and focuses primarily on building a good reputation. The social commitment of companies outweighs other areas of CSR, which makes the comparison process difficult to realise.
Keywords: banks; new technologies; FinTech; sustainable growth
Since the global financial crisis of 2008, we have observed a very rapid increase in use of digital technologies in the finance and development of FinTech companies, and similarly the impact of climate risk on banking. The aim of the paper was to examine the impact of FinTech on achieving sustainable climate and social goals through innovative financial instruments. FinTech can boost the development of green finance, which addresses environmental protection or climate change and has become an opportunity for industrialised countries to achieve sustainable growth. Finally, this paper presents the positive and negative impact of FinTech on the sustainable growth perspective. To assess the impact of Fintech on sustainable finance, the authors carried out a critical analysis of the latest literature and reports of financial institutions.
Polityka fiskalna Niemiec i Francji. Od utworzenia strefy euro do pandemii
Author(s): Piotr Ptak / Language(s): English
/ Issue: 2/2022
Keywords: fiscal balance; primary balance; fiscal sustainability; the Stability and Growth Pact
The aim of this article is to demonstrate the development of general government debt and general government balance in two Eurozone countries, Germany and France, in order to investigate the extent of the fulfilment of the convergence criteria. The article is divided into two periods: from the creation of the Euro currency to the period before the global financial crisis, and after it to the time of the pandemic. France and Germany notoriously violated the rules of the Stability and Growth Pact. The beginning of the financial crisis saw a sharp rise in the deficit and debt-to-GDP ratio to over 80% in both countries followed by a fiscal consolidation period. As a result, Germany managed to reduce its debt to 60% of GDP, while in France this indicator achieved a level close to 100% in 2019. The methodology is based on an analytical approach and a literature review of the subject (see Escolano, 2010). Following this methodology, the debt sustainability analysis of the public debt was carried out. According to the author, France should have carried out the necessary structural reforms. Otherwise, if interest rates of ECB continue to rise, France may face a critical situation.
Istotność ryzyka klimatycznego dla stabilności finansowej: na co wskazują trendy w komunikacji banków centralnych?
Author(s): Łada Wołoszczenko-Hołda / Language(s): English
/ Issue: 2/2022
Keywords: climate risk; financial stability; central bank; communication; FSR
The article examines to what extent central banks transmit the significance of climate risks for the financial stability to markets. Using simple text-mining techniques the article explores Financial Stability Reports (FSR) of central banks from the sample to assess the relative importance of climate-related topics, in particular to assess an intensity and regularity of climate topics in FSRs as sub-factors of their importance. The author assumed that the great importance of climate topics in central banks communication, facilitated by their regularity, gives a strong signal to markets about the significance of climate risks for financial stability. However, the findings indicate the generally low importance of climate-related topics in central banks’ communication (by means of FSR), which remains in contrast with the great urgency of climate considerations for financial stability nowadays.
Teorie wyjaśniające stopy zwrotu akcji w długim okresie po IPO – przegląd literatury
Author(s): Martyna Żyła / Language(s): English
/ Issue: 2/2022
Keywords: IPO; initial public offering; underperformance; long-run performance; behavioural theories
Negative returns of shares in the long run after initial public offerings have been confirmed on many markets, however the explanation for the cause of this phenomenon is ambiguous. Investigating underperformance is important because it allows for a better understanding of the role of the stock markets in the financial system. Such a market anomaly influences the behaviour of investors in the long run. Underperformance features in an extensive body of empirical literature and has been confirmed in most cases, yet it is inconclusive as to what affects such phenomenona on the markets. The purpose of this paper was to present the explanatory theories based on the behaviour of market participants and to summarise the explanatory variables of underperformance that stem from the theory.
GLOBALIZATION, AN ONGOING CYCLE OF THE WORLD’S SOCIOECONOMIC CONVERGENCE AND DIVERGENCE?
Author(s): Jovo Ateljević / Language(s): English
/ Issue: 6/2007
Keywords: globalisation; information, communications and technologies; world's socioeconomic convergence and divergence;
Globalization is one of the most hotly debated and discussed topics of our time; it is the most influential force in the world today. Among the wider subject of globalization is a plethora of related and interconnected subjects and areas, which together are all part of the phenomena in question. The impression is that recent the developments of information, communications and technologies (ICT) have made the world a ‘smaller place’ to live in and thus more globalized. This could also be an exaggeration of the current volumes of globalization being experienced, the truth may be that greater affluence and divisions of labour are simultaneously facilitating divergence of cultures, the widespread use of the term ‘think global, act local’ could be a social and cultural symptom or indicator of the early stages of such a world wide trend. This paper, based on a number of selected references and additional reading, provides a critical account on the globalization and its predictability.
This article is of both a historical and philosophical nature. It aims to present the intellectual relationship between the Spanish philosopher José Ortega y Gasset and one of the most influential German thinkers of the first half of the twentieth century, Nicolai Hartmann. It is based on hitherto unknown and unpublished correspondence that the philosophers conducted intermittently between 1907 and 1912. The correspondence was found in the archives of the José Ortega y Gasset – Gregorio Marañón Foundation in Madrid along with other letters that show the relationship between the Spanish author and representatives of the neo-Kantian Marburg School, including its founder Hermann Cohen, as well as Paul Natorp, Ernst Cassirer, and Heinz Heimsoeth.
Based on Kant’s political thought, this article deals with the relationship between a ruler’s power and freedom, law and morality. The assumed external freedom is to be guaranteed to individuals by a valid political authority (sovereign); however, the authorities do not have to obey the law, which means that the freedom of citizens is threatened. Thus, a tension appears between the freedom of the individual and obedience to an unjust law. From an authority’s perspective, peace is more important than moral development, and from a moral perspective, the rule of law is less important than ethical perfection. This leads to the question of whether revolutionary changes to the system can be justified on the basis of Kant’s assumptions, as some liberal interpretations of Kant’s thought propose. In this article, I argue that although the revolutionary moment is possible within Kant’s political philosophy, it is in a different place than most liberal authors point out and has no link to the common understanding of revolution.
Michal Pruski and Richard C. Playford argue that if partial ectogenesis technology becomes available then it would undermine Judith Jarvis Thomson’s defense of abortion. Thomson argues that even if a fetus has a right to life, this is not a positive right to be given whatever one needs to survive; it is not a right to use the mother’s body or to risk her life without her permission. Pruski and Playford argue that when the risks involved in ectogenesis are comparable to those of abortion, then minimal decency requires gestational mothers to opt for ectogenesis over abortion. This argument hinges on egregious misunderstandings of (1) ectogenesis technology, (2) medical and surgical abortion, and (3) medical consent.
Keywords: Autoregressive Distributed Lag Model (ARDL); exchange rate; the fiscal-monetary mix; stabilization policy; Ukraine;
Based on the quarterly data for the period of 2002-2021, short- and long-term output effects of stabilization policies in Ukraine are estimated. Our main results are as follows: (i) domestic currency appreciation is expansionary regardless of the time horizon, (ii) government expenditures are expansionary in the short run, with an opposite effect in the long run, (iii) monetary policy tightening is contractionary in the long run, (iv) liberalization of economy is expansionary in the long run. Also, about 80% of deviation from the long-run relationship is corrected in the short run.
INNOVATION AND INDUSTRIALIZATION: THE WAY AHEAD FOR DEVELOPING COUNTRIES
Author(s): Jovo Ateljević,Peter Rosa / Language(s): English
/ Issue: 4/2006
Keywords: Innovation; industrialization; economic development; lessens for developing countries;
Although most countries in the world have had a long tradition of craft based manufacturing or cottage industries, which arose from the „grass roots”, large-scale industrialization did not happen through natural forces except in the case of Britain (the first to industrialise). Other countries observed Britain’s success, took stock, and planned their industrialization. This was especially true in the 20th century, where the Soviet Union, China and India carefully planned their industrial development, with a heavy emphasis on planned state control, regulation, protectionism and subsidies. Nehru’s famous dictum that „It is better to have a second rate thing made in one’s own country than a first rate thing one has to import” has served as a role model for most developing countries seeking to industrialise.1 This paper provides a critical account on the industrialisation and its effects on economic development and growth. We argue that the most fundamental assumption underpinning modern industrial policy is that the environment, driven by accelerating social, political and technological change, is constantly producing new fundamental economic opportunities. The paper is based on a number of selected references complemented with an extensive additional reading.
Author(s): Goran Dostić / Language(s): English
/ Issue: 4/2006
Keywords: Venture capital; private equity; stock markets; liquidity; law and finance; bankruptcy; government policy; taxes; moral hazard; agency problem;
In this paper I will briefly discuss and explain my theory and logic behind the determinants of VC financing that I consider most relevant. It is important to understand how they relate to the provision of venture financing and it is directly related to the analysis of the policy attempts to model a venture capital industry in different environments, which is a focus of the next section of this text. Generally, the identified sets of determinants lie in three broad categories. These include: the existence of the avenue of exit for the venture capitalists - usually thought of as the presence of a large and liquid stock market; favorable legal, fiscal and regulatory framework supportive of the private business initiative; and the presence of a strong human capital base.
CLUSTER APPROACH IN INDUSTRIAL POLICY THE EXAMPLE OF AUTOMOTIVE CLUSTER IN BOSNIA AND HERZEGOVINA
Author(s): Wulf H. Goretzky / Language(s): English
/ Issue: 4/2006
Keywords: cluster; industrial policy; structural change; externalities; economic framework conditions; competitiveness; value chain; innovative capacity; SME; automotive cluster; Bosnia and Herzegovina; Porter;
Industrial policy in modern economies requires a co-ordinated effort between the actors in economic policy. Mere state intervention has the tendency to allocate scarce resources inefficiently. Industrial policy includes all government regulations, laws or activities that aim directly or indirectly at changing the structure of the economy or influence this change; the character can be a defensive or reactive. There are completely different judgements on industrial policy: the neo-liberal representatives judge any industrial policy as a negative intervention disturbing the market and generally reject it, advocates stress the positive results of temporary smoothening effects of structural change or promote the creation of emerging industries. The main objective of industrial policy in a modern economy is to improve the competitiveness of the companies. One relatively new instrument of industrial policy is the Cluster approach. Earlier economic literature and economic-policy approaches view competitiveness either from a microeconomic or macroeconomic point of view, neither perspective could explain successes or failures of national economies facing competition. In the cluster approach, competitive advantages result from the system of interrelationships within which a firm is embedded. While the traditional sectoral approach concentrates on horizontal linkages and competitive interdependencies, the cluster approach also includes vertical linkages between different firms and the existence of symbiotic interdependencies. A cluster is an instrument that can also be used to support small and medium-sized enterprises (SMEs). SMEs can work together to utilize the advantages of a large firm without having to finance large-scale infrastructure and idle capacity. A number of criteria must be met for a cluster to be successful. In Bosnia and Herzegovina, cluster promotion is building on the industrial core of the automotive supply industry and incorporates associated economic area that is also interesting for other industrial branches. The first positive results of this approach can be seen.
SMALL IS (STILL) BEAUTIFUL: A SYNTHESIS OF RESEARCH ON SMALL TOURISM FIRMS
Author(s): Jovo Ateljević / Language(s): English
/ Issue: 3/2003
Keywords: Small tourism firms; new trajectories; tourism development; sectoral spread; counter balance; multinational tourism sector;
Small tourism firms are symbolic of new trajectories of tourism development. On one level they represent spatial and sectoral spread of tourism within society and economy and on another level they represent a developmental counter balance to the globalised concentrations of the multinational tourism sector. Research on small tourism firms is reflective of the sector itself in terms of its diversity and scope to the extent that specialised attention challenges opportunities for conceptual engagement. This paper responds to arguments calling for more coherent theoretical development of research by providing a synthesis of literature which conceals an implicit logic reminiscent of the subject itself.
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