Economics and Management 7 (1) 2015

The aim of this paper is to analyse the availability of medical personnel in Poland in comparison to other OECD countries in the years 2000-2012. Particular attention is paid to the number of professionally active physicians, practising nurses and midwives per 1000 inhabitants. The analyses for doctors are conducted according to various criteria, such as: age and medical speciality. The analysis was made taking into account the most current problems of Polish health care system, including the migration of medical personnel, increasing social needs of population, demographic changes and the expected aging of the population. The source material for the analysis come from the OECD database, Polish Chamber of Physicians and the Supreme Chamber of Nurses and Midwives.

Keywords:
medical personnel  human resources in health care system  availability of physicians  nurses and midwives 

Authors of an article in this article discussed the importance of e-services in contemporary public administration in Poland. E-services are important part of digitization of the economy and are an essential element of a dynamically developing information society. Public e-servise respond to the needs of changing challenges of contact and communication with public offices in Poland and allocate significant funds for the development of e-government. There have been carried out in large scale activities of awareness-raising importance of e-government services to citizens and administrative staff. It seems however, that it was not of great significance in increasing interest in e-services in Poland, as indicated by the percentage of people who benefit from the opportunities offered by e-government. The aim of the article is to analyze the importance of e-services provided by the public administration in Poland as well as the reasons for such a small interest in e-services among polish society. The methodology of the article is based on a theoretical analysis of e-services in Poland and public analysis of statistical data both domestic and global. The source of empirical data were Central Statistical Office, Eurostat statistics and the European Commission data.

Keywords:
e-services  e-government  information society 

The article presents subject of performance dashboard, which is used often in organizations in order to knowledge management because of their user-friendly form. The first chapter is an introduction to further theoretical considerations and it is dedicated knowledge management in the organization. Then authors presents their attempt to classify software tools using in knowledge management. The last chapter is a binder earlier considerations, indicating dashboard as a tool for data visualization in the organization which support managers in the decision making process and knowledge management.

Keywords:
performance dashboard  data visualization  knowledge management 

Differences in range of implementation of tools of conducting training and evaluating train-ing efficiency in dependence on organization’s size are the subject of this work. Empirical researches were conducted on the representative group of workers of enterprises from the West-Pomeranian Voivodeship. The analyses were conducted beyond general approach also in selected groups of enterprises (selected by organization’s size). Conducted empirical analyses were preceded with theoretical consideration where theoretical material consid-ering analyzed field included in literature of subject were presented. Therefore the work is of theoretical and empirical nature.

Keywords:
training  labour management  personnel economics  economic development 

Interim management is the temporary, clarified as to the purpose and scope of the management service provided by an external interim manager of the appropriate professional profile, aimed at the achievement of agreed outcomes in the organization of business, which is based on cooperation interim manager of the organization and its participation in the risk and benefit to the desired effect. The purpose of this article is to define the role of interim management phenomena on the Polish market against the background of the experience of Western European markets. Based on the analysis of scientific literature and market research demonstrated in the article that the interim management services are an effective solution management in business organizations in Europe and existing small scale use of interim managers by business organizations operating on the Polish market mainly due to the mentality of decision-makers.

Keywords:
interim management  interim manager  time management  essence  characteristics  definition  genesis  development 

The purpose of the paper is to diagnose and explain determinants of companies’ actions aiming to increase market value by boosting visibility on the Internet. Unlike some off previous studies, which emphasized above all the companies’ diversity in regard to online marketing due to structural characteristics (especially the size of the company and sector), our analysis reveal the importance of soft factors, including the knowledge, attitudes and skills of companies representatives. Authors show the relationship between the development of companies’ intangible assets like human capital and an Internet image.

Keywords:
marketing  internet  SME  companies in Poland  intangible assets of the company; image of the company 

The goal of the paper is exploration of relational marketing management issue in development project management of huge shopping centre. It was employed case study research method. As a result it is shown the application of four concepts and methods of relational marketing management in stages of processes of management of shopping centre development project.

Keywords:
relationship marketing management  project management  shopping centre developer  re-lational loyalty  promise management  customer knowledge management 

The data normalization is one of the stages of the comparative analysis of multivariate objects. In the literature, there are many procedures of the normalization of the variables. Therefore the researchers have to choose one of them. The article presents the list of the most popular methods of the data normalization. According to the author, In the process of multidimensional comparative analysis the formula of the unitization with zero minimum should be used. Moreover, the article presents the analysis the impact of changes of the formula of the data normalization on the result of the linear ordering. By the realization of a research experiment it was noted that the choice of normalization formula influences the result of linear ordering.

Keywords:
normalization  multivariate objects  linear ordering 

The aim of this paper is to disseminate experimental findings, in the form of good practices, related to managing IT projects in diverse economic sectors. The best practices described here are based on rich industrial experience of the Author and as such are good supplement to the existing theoretical studies in the domain of Project Management.

Keywords:
Project Management  IT project  practical aspects  project planning  risk management  quality management 

The formation of the road-building program with the use of traffic flows logistics can achieve rational use of the limited financial resources and to provide current and long-term interests of the road users. In order to evaluate the effectiveness of conducting the road repair and reconstruction, the factors reflecting their importance for the national economy are used: road organizations, which are the main subjects of the implementation of the formed program; enterprises of motor transport complex, which are the main consumers of the road facilities and the state, who is the main investor in the road branch. The integral criterion characterizing the efficiency of using the logistical approach to the formation of the optimal scheme of repairing and reconstructing the road network, both for the users and for the contractors, is calculated. Its size makes it possible to assess the effectiveness of fulfilling the overhaul and reconstruction on a definite site and at the formed optimal scheme of distributing the overhaul and reconstruction of the road network. The article presents the methodological fundamentals of the economic evaluation logistical systems of roads facilities.

Keywords:
roads  road facilities  rep air  reconstruction  logistical system 

One of the most important taxes in polish legal system is the Value Added Tax, called in Poland the “Tax on Goods and Services” (the name of which was the subject of dispute in the literature). This tax, because of the simplicity of construction, is a powerful source of state’s income. Difficulties for taxpayers in the application of this tax makes a number of changes in the laws, for example, on the day of 1.01.2011 simultaneously entered into force amendments to the VAT Act introduced by six other laws. With so much revisions, entrepreneurs and consumers faced with the need to adapt to the current changes, and (what this entails) realignment of economic contracts to the newly created rules. Therefore, we need to realize that VAT "creates money", which implies that the impact of this tax on the market structure of supply and demand. Consumers (individuals enter into legal relations with business-professionals) are the weaker party in the market and because of this asymmetry requires special protection, especially by the Office of Competition and Consumer Protection. In the case of agreements with consumers, the risk of changes in VAT can’t be transferred on them. The records of this type are not authorized contractual clauses. At the same time the lack of such a provision (to alleviate the effects of increasing the rate of VAT) in the contracts concluded by entrepreneurs is an obvious example of the lack of due diligence on the care of their interests, so much required of the professional bodies involved in business activities.

Keywords:
indirect tax  VAT  tax  taxes rate word 

Extensive development of all kinds of multimedia technology in the people’s lives, including the area of education, forces lecturers to use this kind of technology during lectures. Firstly, the main scope of these actions is to enrich the transmitted content – to be its complement. Secondly, the teachers can be very convenient to refer to specific events or content pre-sented in popular feature films, to draw attention of the audience. The article presented examples of Anglo-Saxon films and serials, which can, in whole or in part, be used by lectur-ers to depict specific processes proceeding on financial markets.

Keywords:
lecturing in economy  financial markets in films  financial markets 

All countries of the European Union affect demographic problems. The governments take action to solve them, for example by using the systems of support, reliefs etc. The country that has the highest fertility rate and expanded structure of tax preferences for families is France. In Poland, where the fertility rate is among the lowest in Europe, the family-friendly solutions in tax exist only few years. The aim of the study was to present the basic principles of family-friendly policies applied in France and Poland, and analysis of the effec-tiveness of these solutions.

Keywords:
profamily tax relief  tax  tax progression  family quotient 

Knowledge management is a concept likely to adjust the operations executed by tax inspection offices to current needs of the state and its citizens. Growing criminal activities, exposed, for instance, by their increasingly frequent detection, induces the improvement of management processes which should evolve towards employees’ engagement into the strategy formulation. Tax audit as a specialized and formalized public service embedded into the structures of the ministry of finance, should be open to changes and ready to maximize the use of employees’ competences and knowledge. Giving employees the opportunities of unleashing their concealed potentials would demonstrate administration’s readiness to engage employees into the process of setting objectives which include achievement of a competitive advantage over entities committing tax crimes. Unfortunately, the structure of legal, financial and organizational frameworks for opera-tions conducted by services appointed to combat tax crimes, to some extent, contributes to dwindling possibilities of accomplishing the goal, that is growing real revenues of the state. Equipping the employees with data and information and making IT systems available does not ensure affective progress for knowledge management processes. In essence, it appears unlikely to respond to challenges posed by the current financial standing of the state without creating the climate of trust within the entity that fosters the urge to overcome barriers to sharing knowledge and reaching the most valuable tacit knowledge.

Keywords:
knowledge management  tax fiscal administration  tax revenues  tax fraud 

The analysis of students’ attitudes was a subject of the research described in this paper. The research goal was determining the attitudes towards equal rights and equal distribution, capturing their changes in time, and ascertaining whether the attitudes depend on preferred values. Equal rights rule is the principle of democracy, whereas questioning egalitarianism in goods distribution is typical for liberal economics. The way of understanding values and attitudes (as well as their mutual relations) was adopted from Rokeach’s theory. They are regarded as elements of a system of beliefs, among which formal and functional relations take place. To study the system of values, the Rokeach Value Survey was used. The attitudes were diagnosed on the basis of 2 pairs of statements. Examination was conducted in 2003 (sample of 325 students), in 2008 (sample of 379 students), and in 2013 (sample of 368 students). It was assumed that there are differences between this three groups in acceptance of attitudes and that attitudes towards investigated rules depend on value systems, especially on 'individualism – collectivism' dimension. It appeared that equal chance rule was approved (by approximately 85% of respondents in the two first samples, and by approximately 65% in the third sample), whereas equal distribution rule was disapproved (by approximately 65% of respondents in all three samples). The indicator of the first atti-tude declined in the latest sample, whereas the indicator of the second attitude remained unvaried. Indicators of attitudes did not changed significantly during five year between two surveys. Individualistic orientation in value system (relatively higher preferences of individualistic values) was characteristic for students with meritocratic attitudes i.e. rejected the rule of 'equal distribution', whereas collectivist orientation (relatively higher preferences of collectivistic values) was typical for students who approved equal rights rule.

Keywords:
equal rights rule  equal distribution rule  value system  individualism – collectivism 

The article pointed out the importance of popular research areas in the region. An essential part of the article was a description of the developed research method, enabling the creation of knowledge maps of issues developed under research and development projects in the region, funded by the state. A significant part of the publication is also a case study - the map for Podlaskie region. The purpose of the article was to present the final approach and the example of the map.

Keywords:
visualization  knowledge map  the subject of project  research in the region 

Paper specifies the wood-framed with sheathing construction including systematic of reali-zation phases and exploitation. Methods of investigation based on practice and theory has been employed where practical identification of processes and their phases were presented with theoretical description of structure deformation within the exploitation period. Obtained results of investigations are presented in the form of technological and mechanics of structure diagrams for buildings with adequate algorithms of analysis. Paper presents practical systematic of construction stages, technological problems and hazards in respect of loading and construction technology with method of computation of ver-tical deformations of building.

Keywords:
timber structure  wood-framed construction  modular buildings  construction phases  deformations 

In the era of great development of information technologies and the wider telecommunications, appeared a natural need to develop and implement a unified system of digital building information modeling. The rapid development of design technology in the field of architecture, engineering and construction, continuously adapt the conceptual apparatus for building information modeling and buildings (BIM). BIM Technology adopts a new definition, as a universal tool for describing various elements of intelligent virtual 3D model of a building combining a series of sequential steps related to the investment, such as requirements of design, construction, operation and demolition optimizations and preparations. In the article, the authors review the different stages and trends in the development of BIM concept based on the example of the four case studies of real estate projects in which BIM elements have been adopted by the participants of the project. The article presents both benefits and problems arising in the practical implementation of BIM, indicating the recommendations for future users.

Keywords:
building information modeling  product lifecycle management  virtual project development  case studies  practical implementation 

The presented paper is based on a case study realised in a huge service and production company, which produces plastics wares. Conducted researches were connected with efficiency level of project implementation, which regarded using Lean Manufacturing methodology. Authors analysed implementation range of methods and tools connected with Lean methodology, such as: 5S, SMED, TPM, Hoshin Kanri, Kaizen and Kanban as well as their meaning to elimination of various types of wastes. In the context of goals established by the company regarding implementation of Lean methodology, range of elimination of various types of mismanagement were evaluated in relation to range of using particular tools and methods. The results came out to be unrewarding. The cause of such results was not observed in a mode and range of introduction individual tools and methods, but in their synergic co-operation.

Keywords:
Lean Maunafcturing  Lean tools  Lean implementation  efficiency of lean implementation  elimination of waste 

This article aims to anticipate and seek trends of transformation of Polish economic space in the first half of the 21st century. Management of the economy is a compatible feature of the progress of civilization, as shown in the article on the example of the tourism economy. Economic management of tourism means comprehensive activities including tourism policy, forecasting and planning in tourism, tourist information systems and the elements of marketing. The aim is to improve the structure and quality of services and to minimize costs. The range of discussed issues includes the future aspects, mainly: directional challenges for Polish economy, including regional determinants of changes; strategic management in the tourism economy with an indication of planning, organizing, deciding, motivating and controlling.

Keywords:
future  determinants  development  economic management  tourism 

The Internet is one of the most important channels of business, marketing and social com-munication. The potential of the Internet has been recognized also in the market of tourist services. The aim of the study is to assess the functionality and functions of the websites of agritourism farms located in the małopolska, podkarpackie and warmińsko-mazurskie provinces. The study used scoring method for evaluating the technique and the substantive content of websites. The study allowed to create the classification of websites relative to their function and to develop a simplified model of the implementation of Internet technology.

Keywords:
functions of the websites  internet marketing  online sales and booking of the services 

It is generally recognised that the success of service organisations lies to a great extent in the quality of their human resources. Thus, service enterprises need to increase efforts to attract and retain qualified and motivated personnel. The objective of the paper is to iden-tify individual and organisational factors affecting employee loyalty towards company and towards industry in tourism. The study was conducted among employees of entities operating in the tourism industry in Poznan. Research revealed that respondents are prone to relatively high level of interorganisational mobility. Intentions to stay in current workplace are significantly related to perception of development opportunities, career’s compatibility with education and place of employment.

Keywords:
employee loyalty  retention determinants  tourism industry 

This article concerns the social responsibility of the companies providing hotel services. Its main goal is to present good practices undertaken by these entities in different areas of CSRand thus demonstrate their commitment to achieving the goals of sustainable development. The theoretical part of the article introduces the issues of corporate social responsi-bility and demonstrates its close relationship with sustainable development.

Keywords:
corporate social responsibility  sustainable development  hotel industry 

The article attempts to identify the indicators and benchmarks used for the assessment of the management of the European Regional Development Fund in the tourism sector. In the first part of this article, a review of the research conducted to date in the area of the assess-ment of the impact of EU financial instruments on the tourism sector has been conducted and the research methods used have been outlined. The research carried out in Poland was described in detail and the research gap in this category has been identified. The second part of the article discusses the indicators that should be used to assess the effects of the management of the European Regional Development Fund. The categories of the effects of management have been classified in detail and a set of indicators to measure them has been proposed. The article is finalized with a summary.

Keywords:
evaluation  effects of public intervention  evaluation indicators  European Regional Development Fund 

The paper conducted a systematic analysis of the spatial planning process in Lithuania, Poland and Germany. By analysis of spatial planning sector, the dominant root of the problem. Drawing up plans do not ensure balanced regional development, economic growth, job se-curity, attracting investment, increase investment risk. It is therefore necessary to develop an integrated spatial planning document preparation and implementation of a system that can ensure the development of the territory and changes in a comprehensive and objective analysis of the information collection and storage. It was found that spatial planning system models for comparison task assigned to unstructured problems with qualitative variables class of problems. It is therefore suitable for solving these problems verbal decision-making methods, such as UniComBOS.

Keywords:
spatial planning  verbal decision-making system  UniComBOS  multi-objective decision-making