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ONGOING MONITORING OF THE PERFORMANCE OF THE INTERNAL AUDIT ACTIVITY IN THE PUBLIC AND PRIVATE SECTORS

Author(s): Piotr Bednarek / Language(s): English Issue: 515/2018

The purpose of this article is to present how internal auditors in the public and private sectors define ongoing monitoring of internal audit activities. The empirical material for analysis was gathered from interviews conducted in Poland with 28 internal auditors employed in 30 organisations. The gathered data revealed many similarities and differences between internal auditors’ perception of the essence of this term. The results show that ongoing monitoring of internal audit activities is most often understood as supervising internal auditor by the CAE to ensure that an audit engagement is performed in accordance with the International Standards for Professional Practice of Internal Auditing, the objectives of the engagement are reached, and the work program is realized.

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MANAGEMENT CONTROL FOR START-UP COMPANIES – FRAGMENTED EFFORTS OR A UNIFIED FRAMEWORK?

Author(s): Tomasz Dyczkowski,Joanna Dyczkowska / Language(s): English Issue: 515/2018

The rationality of implementing management control in start-ups has not been confirmed in research studies so far. On the contrary, it was suggested that formality may negatively affect innovativeness of a business. Despite a scarcity of positive evidence, the authors initiated research testing whether managers and employees witnessed benefits of MC to start-ups. The study was conducted on a sample of 45 enterprises. It showed, that although only 4 companies appointed a controller, over a half of the sample monitored effectiveness of work, production or services and installed cost or quality management. The start-ups appreciated use of non-financial ratios in their performance management. Finally, lower intensity of using MC methodology was not observed among the youngest companies.

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DOES IT PAY TO STUDY ECONOMIC SCIENCES? DIFFERENCES IN SALARIES AMONG GRADUATES OF DIFFERENT FACULTIES – EVIDENCE FROM POLAND

Author(s): Michał Pietrzak / Language(s): English Issue: 515/2018

This paper investigates differences in salaries among 35 th. of graduates of 99 faculties (or equivalent units) in Poland specialized in the field of study “economic sciences” (economics, management, finance, etc.). The study, which is based on data from the Polish Graduates Tracking System (GTS), covers the entire population. First, the ranking of faculties was prepared. It proved that the noticeable differences exist in financial success at the early stage of career of graduates of different faculties. The hypothesis about poorer chances for financial success of graduates from private business schools was denied. Finally the hypothesis about advantage of graduates of faculties located in bigger cities was confirmed. The correlation between city size and salaries is moderately strong.

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FRANCHISING: R&D ANALYSIS IN BRAZIL AND POLAND

Author(s): Debora Lacs Sichel,Joyce Natividade da Costa / Language(s): English Issue: 515/2018

The economic development is a consequence of the innovation procedure. This paper is about the innovation procedure in Brazil and in Poland. Both nations were redemocratized in the end of the 20th century. The similarities of both countries do not reflect the development of IP since Brazil has got difficulties as a consequence of its economic crisis. This crisis did not allow the establishment of R&D centres. The paper also analyses the Polish integration in the European Union and how it has enabled the establishment of R&D centres through the franchising.

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AUDIT QUALITY INTERPRETATION AND ONE OF THE POSSIBLE MEASUREMENT MODELS

Author(s): Andrea Madarasiné Szirmai,Ágnes Siklósi,Martina Zsófia Török / Language(s): English Issue: 515/2018

As a key issue, we deal with the relationship between audit quality and business. The economic crisis and the increased audit threshold have reduced the scope of firms obligated to audit. From the available data, it can be seen that although the number of firms fall under statutory audit decreased, the number of audit companies declined only marginally, resulting in a strong price competition, which led to the issue of audit quality coming to the fore. Based on the results of the systematic research carried out, an audit quality interpretation and measurement model can be established. The model examines the audit quality in five themes and three dimensions, which provides a full measure of quality. The five themes allow us to interpret six types of service quality gap. Using this model we can identify areas in need of improvement, helping to provide a more efficient and effective audit and, consequently, a higher customer satisfaction.

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KORZYSTANIE Z NIERUCHOMOŚCI ROLNYCH NA OBSZARACH CHRONIONYCH W OCENIE UŻYTKOWNIKÓW TYCH NIERUCHOMOŚCI

Author(s): Małgorzata Blaszke / Language(s): Polish Issue: 509/2018

The article presents the results of the survey carried out in the period 2010-2015 in the West Pomeranian Voievodeship refering to using agricultural properities situated in nature conservation zonings. The aim of the research was to learn opinions of people using agricultural property situated in protected areas on the possibility of agriculture property management for the purposes of rendering agricultural activity, problems with using these properties and reasons of purchasing properties situated in this specific place.

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MIX ENERGETYCZNY DLA POLSKI – DWIE ODMIENNE PERSPEKTYWY

Author(s): Mariusz Kudełko / Language(s): Polish Issue: 509/2018

The purpose of this article is to indicate two different visions for the development of the domestic energy sector. The first one is a model based on existing hard and brown coal, supplemented by alternative technologies (wind, biomass, nuclear energy). The second is an alternative model, where the economic effects of emissions pollution are taken into account. As a forecasting tool, a mathematical optimization model was used. The optimization calculations were done for two mian scenarios: „base” and „effective”. In the first of these, the optimal „production mix” of the domestic energy sector for current and future environmental regulations is calculated. The second one determines the optimal structure of energy production for full internalisation of external costs. The results of the calculations indicate that the „effective” scenario is more expensive than the „base” in the sense of production (private) costs − 638 billion PLN compared to 623 billion PLN, but it generates much lower external costs (275 instead of 521 billion PLN).

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COMMODITY PRICE VOLATILITY, OUTPUT GROWTH AND EXCHANGE RATE DYNAMICS IN THE CENTRAL AND EASTERN EUROPEAN COUNTRIES

Author(s): Agnieszka Żyra,Solomiya Shevchuk / Language(s): English Issue: 509/2018

This paper investigates the commodity price effects upon GDP growth and nominal effective exchange rate (NEER) dynamics in several Central and Eastern European (CEE) countries (the Czech Republic, Hungary, Poland and Romania). Our main finding is that an increase in the world commodity price index is a factor behind a uniform exchange rate appreciation across all countries, with an acceleration in output growth in the Czech Republic and Hungary. Except for the Czech Republic, higher commodity price volatility is associated with exchange rate depreciation, while being neutral with respect to output growth. Among some other results, exchange rate dynamics seems to be independent of output growth in three out of four countries, while the effects of a foreign demand shock as proxied by Germany’s industrial production are quite homogeneous across nations.

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PROBLEMATYKA WYKORZYSTANIA EKONOMICZNEJ WARTOŚCI DODANEJ JAKO MIERNIKA WARTOŚCI PRZEDSIĘBIORSTWA

Author(s): Maria Kubacka / Language(s): Polish Issue: 513/2018

In the light of modern requirements for enterprises, the tools for assessing their operations based on the relationship between profit, equity or assets are insufficient. The result of this state of affairs was the interest in the concept of enterprise value management, aimed at generating (maximizing) values for owners. The purpose of this article is to indicate the issue of the use of the method of economic added value as a measure to assess the value of an enterprise. The implementation of this objective was associated with using the critical review of literature as the primary test method. The essence and measurement of the company’s value was discussed and the methodology for determining the economic value added was presented. The research undertaken indicates a seemingly uncomplicated way of establishing the meter. However, there are some dilemmas in terms of, among other things, determining and the possibility of influencing its components and applied adjustments.

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STRATEGIE ZARZĄDZANIA ZOBOWIĄZANIAMI W GRUPACH ZAKUPOWYCH

Author(s): Grzegorz Zimon / Language(s): Polish Issue: 513/2018

A group purchasing organization is an example of a multi-entity organization whose main task is to organize joint purchases. The effect of scale is mainly associated with the operation of purchasing groups, which allows a unit presenting a given group to gain a strong position in negotiations with suppliers or the producer itself. The benefits companies gain from low prices are purchased goods or services. Functioning within the purchasing group has also a large impact on the structure of liabilities. Enterprises operating in purchasing groups get certain opportunities that allow them to shape their commitment management strategies. The aim of the article is to present, on the example of 34 commercial enterprises operating within purchasing groups, the impact of individual commitment management strategies on the level of financial security and financial results of entities. The analysis was carried out on the basis of financial data from 2016.

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SPOŁECZNA ODPOWIEDZIALNOŚĆ BIZNESU A FINANSOWE DOKONANIA PRZEDSIĘBIORSTW – GŁOS W DYSKUSJI

Author(s): Bogusława Bek-Gaik,Bartosz Rymkiewicz / Language(s): Polish Issue: 514/2018

The article focuses on an attempt to investigate the relations between the level of corporate social responsibility activities (social achievements, corporate social performance, CSP) and financial achievements of enterprises (corporate financial performance, CFP). The concept of CSR can bring many benefits to the community, but the question remains if it brings positive effects for the enterprise. The answer to this question seems to be crucial for further development of the concept of CSR and for increasing its popularity among entrepreneurs and managers. Therefore, the authors conducted an econometric study to determine whether the level of socially responsible activities conducted by the organization, expressed by the number of disclosures on socially responsible activities in the reports published by public companies included in the WIG20 index for the years 2005-2016, affected the financial performance measures of the organization. The following research methods are used in the paper: literature review, analysis of corporate publications and econometric analysis.

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ZESTAWIENIA WYNIKOWE JAKO OBIEKTY KOSZTÓW ZWIĄZANE Z FUNKCJONOWANIEM SYSTEMU INFORMACYJNEGO RACHUNKOWOŚCI

Author(s): Adam Bujak / Language(s): Polish Issue: 514/2018

A summary statement is a result of the functioning of the accounting information system. The knowledge about the costs of its preparation allows to determine which organizational units or persons are responsible for the costs incurred by accounting departments. Such information forms the basis for making management decisions. Therefore, the goal of the article is to present the method of valuation of summary statement. This goal was achieved thanks to critical analysis of the subject literature and the general deductive method. The procedure of calculation uses the methodology of activity based costing.

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EFEKTYWNOŚĆ KAPITAŁU INTELEKTUALNEGO W OPARCIU O METODĘ VAIC(TM)

Author(s): Joanna Nakonieczny / Language(s): Polish Issue: 514/2018

The appearance of the knowledge economy and the category of intellectual capital placed a new challenge to the traditional accounting. Accounting is governed by the rules of historical development. Some of them remain invariable, whereas others need to be adjusted to new needs of the economy. What seems to be the most important now is to develop appropriate standards unifying the requirements of measuring, presenting and researching effectiveness of the intellectual capital since the measurement of traditional, physical aspects of economic processes is insufficient to make rational managerial decisions. One of the methods of measuring the intellectual capital is the A. Pulić’s method of VAICTM . The purpose of the article is to present a measurement method of the effectiveness of the intellectual capital, using the value added coefficient based on the example of a given enterprise. The research methods used in the article are based on the studies of literature concerning the scope of the research as well as an analysis of financial data of the entity, necessary to carry out the research.

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EKSPANSJA ZRÓWNOWAŻONEJ KARTY WYNIKÓW W KIERUNKU SPOŁECZNEJ ODPOWIEDZIALNOŚCI BIZNESU

Author(s): Maria Nieplowicz / Language(s): Polish Issue: 514/2018

An important element of the strategy of each business unit is to ensure nonfinancial aspects of success. That is why companies care about relations not only with owners and investors, but also with all other stakeholders. Most often this is realized by implementing the principles of corporate social responsibility (CSR). Therefore, the main goal of the article is to present activities within the scope of corporate social responsibility and to extend the Balanced Scorecard (BSC) with its elements. The Balanced Scorecard was modified with CSR goals and measures by including them in all four of the classically used perspectives of the Balanced Scorecard or by identifying another perspective in the structure of an already functioning Balanced Scorecard. The following research methods were used in the article: literature research, analysis of source documents and case analysis.

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EFEKTYWNOŚĆ DYDAKTYCZNA PUBLICZNYCH UCZELNI TECHNICZNYCH – UJĘCIE ILOŚCIOWE I JAKOŚCIOWE

Author(s): Piotr Pietrzak / Language(s): Polish Issue: 514/2018

The aim of this article is to present the preliminary results of teaching efficiency (quantitative and qualitative approach) on the example of eighteen public unversities of technology reporting to the supervision of the Ministry of Science and Higher Education. In the measurement process of the teaching efficiency, the non-parametric DEA method was used (the CCR model aimed at maximizing effects). In turn, the grouping of universities, based on measures defining the situation of graduates on the labor market (qualitative approach to teaching process), was done basing on the Ward method and using the Euclidean distance. The analyzes confirmed that there is no relationship between the teaching efficiency (quantitative approach) and the financial benefits that graduates achieve (qualitative approach).

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OCENA FINANSOWEGO WYMIARU EFEKTYWNOŚCI PODMIOTU LECZNICZEGO

Author(s): Ewelina Rabiej / Language(s): Polish Issue: 514/2018

Healthcare organizations are the most important part of the healthcare system, in Poland – independent public health care provider. Legal regulations and underfunding of healthcare system cause that the poor financial condition of many organizations is one of the most serious problems in the healthcare sector. This article analyses issues related to the financial situation of independent public health care providers and their consequences. A presentation of solutions accepted in legal regulations is a purpose of the study. The analysis included 10 of the most indebted hospitals and the study covered the years 2014-2016. In the article the following research methods were applied: the financial analysis, analysis of legal acts, deduction. The results of the work indicate the need for a broader approach to the assessment of independent public health care providers.

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DOSKONAŁOŚĆ AKADEMICKA. ROLA RANKINGÓW AKADEMICKICH W POMIARZE DOKONAŃ UNIWERSYTETÓW

Author(s): Piotr Urbanek / Language(s): Polish Issue: 514/2018

Academic rankings are an important element of academic order and serve as a quasi-market mechanism for assessing the quality of processes taking place in universities. The high position occupied by universities in academic rankings is widely regarded as proof of academic excellence. This was strongly emphasized in the discussions conducted in connection with the reform of the higher education system in Poland. The article attempts to verify such an approach. Both the growing number of such rankings and the differences in the methodologies used cause that the rankings do not give a definite answer to the question of what should be understood by the concept of academic excellence. At the same time, they can be very useful in the activities undertaken by universities aimed at improving the quality of research and education processes.

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Analysis and improvement of data quality. Improvement of data quality for business purposes

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Analysis and improvement of data quality. Improvement of data quality for business purposes

Author(s): Mihai Alexandru Drăgan,Daniel METZ / Language(s): English Issue: 2/2017

Data presents nowadays a high potential for innovation. Its usage is seen as the foundation of the digitalization process that became a trend in the past few years. For an effective use of the huge amount of data there is also a very important factor to be taken into consideration: the uncertainty of data quality. In the digitalization context, poor data quality can be seen as a threat to the value generated by the amount of data we dispose of. Moreover, poor data quality isn’t only a threat for automated business processes but also an important factor for significant cost increase. Consistent and accurate data is mandatory for successful software. The aim of this paper is on the one hand, to outline the challenges related to the process of data quality assurance and data quality management and on the other hand, to put up for discussion an approach of dealing with data via ERP (Enterprise Resource Planning) Systems with the goal of improvement and optimization of the data quality for an efficient use of the business data.

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Unequal development in R&D field in CEE countries

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Unequal development in R&D field in CEE countries

Author(s): Stefana Varvari / Language(s): English Issue: 2/2017

Research and development (R&D) is widely known as a key factor in promoting economic growth and competitiveness. In this context, the authors aim at exploring the differences and changes in the field of R&D in twenty countries in Central and Eastern Europe (CEE). An overall image of these countries in what concerns their R&D indicators and competitiveness at international level and their participation in European Framework Programmes (FPs) is offered. The analysis shows that there are significant differences among the selected countries in CEE in all analysed aspects, with countries outside the EU registering lower performance than the EU members. Thus, the authors present the capacity of the CEE countries to innovate and underline the role of the policymakers in developing sustainable policies on research and development, encouraging investments in R&D field in order to strengthen the performance in research and innovation, and eventually stimulate economic growth.

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Effectiveness of Mediation – Between Effort and Result

Author(s): Aneta Jakubiak-Mirończuk / Language(s): English Issue: 3/2018

This paper presents and analyses the factors that shape and affect the process of mediation and essentially determine its final outcomes. Mediation works as a recognized social institution and a legal measure. Therefore, in order to analyze the effectiveness of mediation, both of these areas need to be addressed. The principal goal of mediation is to reach an agreement on the settlement of a dispute. To arrive at this point of the process, a series of factors should be taken into account, informed decisions need to be taken, and a number of obligations have to be fulfilled.

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