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The article presents areas of pedagogical work occurring in teacher’s job in which they can, but not has to function. Teacher’s extracurricular work is an area of duties undertaken freely or with independently determined range. Their examples were included in the article. Taking extracurricular work by teacher indicates their attitude towards the entirety of pedagogic initiatives in school and job.
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The fear of crime (FOC) is not only the measure of social perception of security but it also measures if the crime control agenda functional are. First of all the measurement of the FOC, as the measurement of many other social phenomena, is dependent on conceptualization of it and chosen research method. Different ways of defining the FOC require a systematic analysis and classification. All definitions mentioned in the article have been classified according to their complexity, construction and specification of sources of the fear. The aim of this text is to point out many problems concerning the FOC definitions. Defining problems occur once more during making the social researches. The article was based on the Polish and international literature.
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The main objective of the study is to analyse the impact of debt management on costs in the financial statements. This required the separation of the main areas of debt management, the indication of the impact of debt management on the costs presented and not presented in the financial statements, the measurement of debt management costs based on the financial statements of selected entities from the processing industry sector and comparison of the surveyed entities with regard to the approach and cost-management of debt management. The cognitive process required the review of the subject literature and financial reports of the surveyed entities for 2017, as well as the use of the analysis and logical construction method. The conducted research revealed the existence of a connection between the assumptions and the cost absorption of debt management of the surveyed entities.
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The aim of the paper is to verify the impact of the competitiveness of the banking sector and concentration on banks’ credit ratings. A literature review was carried out and as a result the following hypothesis was put forward: the bigger the banks from the countries where the banking sector is more concentrated and more competitive, the higher the banks’ credit ratings. The analysis was conducted using ordered panel data models on banks’ credit ratings with the use of quarterly data on a European banks’ sample. Long-term issuer credit ratings given to banks by the three largest credit rating agencies were used as a dependent variable.
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Common phenomenon is the positive relation between risk level and return. Investor would also expect that the higher the mutual fund fee, the more active is the management, so risk is increased. Then, as a payoff for higher charges and risk, he or she anticipates higher returns. It turns out that at least in Poland in 2015 rates of return did not go up as risk increased, and most risky funds lagged by 5 pp. in rates of return. Most expensive funds in Poland lost 8 pp. versus the cheapest, whereas in UK top-fees funds’ returns were 2 pp. lower.
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Unit-linked insurance policies (ULIP) are endowment policies with shares in selected investment funds held by financial institutions, which combine insurance coverage with investment. Therefore, the risk related to this type of insurance is analysed as: subject of insurance risk and financial risk which determine the value of ULIP. To secure its liquidity, the insurer should take this enhanced risk. Thus, the aim of this text is to determine the appropriate capital levels which should offset the additional risk to which the insurer is exposed to in order to ensure the financial security of the insured persons and protect the insurer’s solvency.
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The surveyed problem refers to the issue of evaluation of cities’ economic resilience. Thus, the aim is to determine the level of economic resilience of metropolitan centers of the EU together with an attempt to organize the examined urban centers into groups with a similar level of resilience. Preliminary results of research indicate a significant diversification of the level of resilience, which makes it difficult to assess this category and provides a basis for explaining the observed trends in terms of hybridization. At the theoretical and methodological level, the article is based on a review of the achievements in the field of resilience and the use of quantitative analysis methods to assess the level of resilience, including: GDP dynamics, average GDP values. In terms of grouping methods, the Euclidean distance technique and the x-mean method were used. At empirical level the paper presents the results of research on the economic resilience of all EU metropolitan centers
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To analyse the risk related to procedural and legal requirements for the protection of personal data with respect to international and domestic regulations resulting from the implementation of the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (GDPR). Risk identification within personal data protection was the method of choice, which involved: identifying requirements, diagnosing the risk and ensuring an appropriate response to the risk. As a result of the analysis, based on risk analysis, potential risk types and their influence on the organisation in terms of personal data protection were identified. Research and analytical data presented in the paper allowed an objective and independent examination of issues related to personal data protection following the implementation of GDPR thus allowing conclusions to be drawn on the implementation of practical risk management in compliance with the regulation.
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Airport risk management requires a special approach due to a large number of risks specific for air transport. The aim of the paper is to present the process of risk management and assessment at an airport, based on the example of Poznań Ławica Airport. The study presents the objective and process of risk management (identification, analysis, response to risk and process monitoring). It also indicates risk management techniques and tools used by the management, as well as techniques and tools used for risk analysis by the internal auditor during the preparation of the annual plan of internal audit tasks. The research methods used in writing the paper include: analysis of specialist literature and regulations, critical analysis of internal regulations in the examined entity, comparative analysis, deduction and inference.
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The article presents the results of research on the implementation of innovative social investments at the local level based on the case study Assistance from A to Z – Professional activation of homeless people from Wroclaw Circle St. Brother Albert Aid Society. The aim is to analyse the possibilities of applying innovative and investment solutions in the area of social and professional activation of people threatened by social exclusion, especially the homeless. The author uses the case study method and the method of desk research, in which the analysis of the strategy documents, source materials and acts was carried out. The analysis of the Assistance from A to Z project showed that applied in the project forms of support brought satisfactory results in the field of social and professional activation of the homeless, brought social and economic benefits and thus the project can be seen as a social investment.
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The purpose of the article is to investigate the determinants of managing the European training project as the result of the empirical research carried out in 100 organizations that benefited from the European funds in Poland in the perspective 2007-2013. The triangulation method was used that included the EU project documentation’s analysis, CATIs and CAPIs. Final research conclusions relate to the identifications of: subjects responsible for managing the EU training project, problems that beneficiaries of EU projects had, suggestions about the postulated change directions in the implementation of ESF projects together with the key success factors of ESF training project.
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This paper focuses on the experience of mobbing and negative emotions in the workplace. It is based on the results of a comparative study conducted on two matching samples of administrative employees in Poland (N = 149) and Spain (N = 148) in the year 2014. The aim of the research was to compare the prevalence of mobbing (and different mobbing styles) and the experience of negative emotions in the workplace in Poland and Spain. The original, Polish psychometric tool for diagnosing mobbing (the SDM Questionnaire) and a Spanish version of the tool was used in the study. The instrument was standardized, validated and is providing consistent and statistically reliable results. The study findings are indicative of prevailing similarities between the researched samples in reference to the mobbing prevalence and styles. Negative emotions are experienced more often by the Polish employees, though in both countries they are strongly correlated with the employees’ exposition to mobbing behaviours.
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The aim of the article is to identify the offer of professional development in initiating relationships with future employees‒stakeholders of an organization. Literature studies and research conducted by the authors revealed that professional development is underestimated in the selection process. Although professional development included in the recruitment advertisements increases the candidates’ interest in the offer, the managers do not stress it out during interviews.
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The aim of the article is to identify changes in the talent management practices in modern organizations operating in Polnad. The survey was conducted for the first time in 2007, and then in 2016, in 36 and 78 companies respectively. The research tool was a specially constructed questionnaire. The analysis carried out in this article indicates changes that have occurred in the various stages of the talent management process, i.e. acquiring, evaluating, rewarding, developing and maintaining talented employees. Noteworthy is the significant increase in the number of methods used in acquiring talents, the increase in the number of companies that have, or are in the process of developing, development programs for talents, as well as the decline in the number of companies that analyze the reasons for the departure of talented employees.
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Information is power, and well-presented, readable is necessary to assess the financial situation of the audited entity. When analyzing the exposure in the reports, one can notice that their volume is constantly increasing. So, is the current financial statement formula perfect? Can it be improved? These dilemmas forced the author to take up such a topic. The aim of the article is to attempt to create a balance sheet as part of the financial report in a new formula that would inform the recipient in a simple and legible manner with both a large and lesser knowledge in this area. Research hypothesis: current financial statements have not changed for decades Research methodology: the subject was analyzed in the aspect of the presentation of financial statements, factual analysis and cause and effect analysis. Result: changes in reporting are certainly needed.
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The article presents the results of the study, the aim of which was to determine the key success factors of crowdfunding projects. The impact on the project’s success was analyzed for such factors as: the goal of the project and its financial level, distinguishing features, presentation, benefits, level of credibility, promotion, author’s engagement and crowdfunding platform. It was stated that the most important factors are: formulating the target in the suitable way in accordance with the SMART principle, the level of innovation or uniqueness of the proposed solutions and ensuring a high level of credibility through the involvement of recognized ambassadors and partners. The specificity resulting from the type of sports, technological and participatory projects implemented was also observed.
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The main task of the International Financial Reporting Standards is to standardize and to make it possible to compare companies’ financial statements independently of their legal and economic environment. In order to improve the functioning of listed companies, high-standard reports play an important role, taking into consideration the criteria imposed by IFRS 8 Operating Segments. The purpose of this paper was to evaluate the implementation of IFRS 8 in the listed companies of the wood and paper industry and to discuss the range of presentation of information on operational and geographical segments. Conducting the analysis on the topic enabled the use of the following research methods: literature studies, and document analysis method. The carried out research has confirmed that wood-based stock companies have implemented IFRS 8, whereas the Operating Segments have not contributed to a bigger spectrum of information related to the operating segments and improvement of their quality.
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Risk management becomes an increasingly important component of business management. The literature of the risk issue brings many descriptions of a range of the word „risk”, sometimes very different. A comparative analysis of occurring in literature ranges of concepts named by the word risk has shown that they belong to four different ontological categories. The word „risk” is used to name both: the essence of the risk of the emergence of probability of the negative effects of the decision, and the source of risk, decision-making situation which resulted in the appearance of risk and the measure of risk as well. This leads sometimes to conceptual confusions. It is therefore necessary to provide their precise definition. The starting point in defining each of these four concepts was to provide an accurate definition of the term original for that group of concepts. This will allow to avoid ambiguity when they are used in the risk management.
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Non-current assets held for sale are disclosed separately in IFRS. Polish balance sheet law does not address the problem of non-current assets held for sale. The purpose of this article is to try to answer the question: how to present in the financial statements non-current assets held for sale to comply with the principle of true and fair view. The following research methods were used to achieve the goal: literature analysis, analysis of legal acts from the studied scope, analysis of financial statements, deduction.
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The aim of the article is to assess the mechanism of limiting the amount of costs that can be included in the tax result. This method of reducing the value of tax deductible costs is applied to the ever-wider scope of the subject. This results from the legislator’s efforts to reduce the erosion of the tax base and aggressive optimization. The study uses the method of analysis of the content of legal acts, publications on the discussed problem and knowledge gained through own observations. In particular, an analysis of the consequences of these restrictions for taxpayers was made, consisting in increasing the effective tax rate, administrative costs and tax risk. The use of the parametric mechanism creates a decision problem for the taxpayer, the essence of which is to minimize the negative consequences of restrictions on the recognition of costs. Identification of the ways of limiting the costs of obtaining revenues will allow the assessment of the impact of restrictions on the situation of the taxpayer and taking by him/her possible actions reducing negative consequences.
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