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    Tytuł:
    Zarządzanie ryzykiem w uczelniach publicznych na przykładzie Szkoły Głównej Służby Pożarniczej jako jednostki sektora finansów publicznych
    Risk Management in State Universities on the Example of Main School of Fire Service Being the Unit of Public Finances Sector
    Autorzy:
    Ładziak, I.
    Powiązania:
    https://bibliotekanauki.pl/articles/137007.pdf
    Data publikacji:
    2013
    Wydawca:
    Szkoła Główna Służby Pożarniczej
    Tematy:
    ryzyko
    zarządzanie ryzykiem
    kontrola zarządcza
    cele i zadania
    risk
    risk management
    management control
    aims and tasks
    Opis:
    W artykule zostały omówione podstawowe zagadnienia zawiązane z zarządzaniem ryzykiem w jednostkach sektora finansów publicznych wraz z podaniem najważniejszych aktów prawnych i innych dokumentów dotyczących zarządzania ryzykiem. W pracy przedstawiono również ogólne zasady funkcjonowania procesu zarządzania ryzykiem w Szkole Głównej Służby Pożarniczej oraz zamieszczono podsumowanie wyników przeprowadzonych badań ankietowych dotyczących zarządzania ryzykiem w Uczelni.
    The article deals with the problems of risk management in the units of public finances sector on the example of the Main School of Fire Service being the university of public services. The article presents the basic notions of risk and risk management. The legal basis regulating the risk management in the units of public finances sector have been showed. In the next part of the paper, the author presents the general description of the Main School of Fire Service, discusses the way the risk management system is implemented as well as the general principles of its working at School. In order to show it, the legal acts being in force in the Main School of Fire Service, dealing with the risk management, have been presented. In the last part of the article , the author discusses the results of conducted survey which deal with the risk management at School. In that part of the paper the author concentrates mainly on those risk factors which ,according to the respondents, have considerable influence on the fulfillment of the statutory aims of the School defined in the strategy as well as on the preserving the financial liquidity and gaining the competitive position on the market. Constantly changing conditions in which the units are working, influence the fulfillment of assumed aims and targets. State universities activity as well as the activity of other units of public finances sector are at higher and higher risk. It causes the necessity of both, the implementation of the risk management system as well as the term updating of the system assumptions.
    Źródło:
    Zeszyty Naukowe SGSP / Szkoła Główna Służby Pożarniczej; 2013, 2, 46; 94-113
    0239-5223
    Pojawia się w:
    Zeszyty Naukowe SGSP / Szkoła Główna Służby Pożarniczej
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zapewnienie realizacji celów i zadań jako nadrzędny cel kontroli zarządczej : Uczelnie jednostkami sektora finansów publicznych
    Ensuring Implementation of Objectives and Tasks as Superior Goal of Management Control – Universities as Public Finance Sector Entities
    Autorzy:
    Humel-Maciewiczak, Małgorzata
    Kruczek, Katarzyna
    Powiązania:
    https://bibliotekanauki.pl/articles/2041373.pdf
    Data publikacji:
    2020-08
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    kontrola zarządcza
    standardy kontroli zarządczej
    dyscyplina finansów publicznych
    zarządzanie ryzykiem
    mierniki
    oświadczenie o stanie kontroli zarządczej
    management control
    management control standards
    public finance discipline
    risk management
    measures
    statement on the state of management control
    Opis:
    Stosowanie przepisów dotyczących kontroli zarządczej w jednostkach sektora finansów publicznych od lat rodzi problemy. Wątpliwości interpretacyjne wywołuje zarówno sama jej koncepcja, jak i praktyczne rozumienie poszczególnych wymogów prawnych. W artykule podjęto próbę wyjaśnienia najistotniejszych kwestii dotyczących praktyki stosowania kontroli zarządczej na przykładzie uczelni publicznej jako jednostki sektora finansów publicznych.
    Over the last decade, i.e. since the notion of management control was introduced to the Polish legal system, the Supreme Audit Office has been especially interested in the issue, in numerous areas of its activities. Starting from the audits dedicated to management control as a whole or its most significant aspects, to the discussions with the participation of practitioners and representatives of scientific circles, the Supreme Audit Office has been contributing to the operations of the public finance sector. For instance, NIK explains what management control consists in, and simul taneously it promotes the concept that supports effective and efficient management of public finance sector entities. Regretfully, although time has passed, the opinion voiced in 2013 by Józef Płoskonka, PhD remains still valid: “[…] the establishment of individual activities within management control focuses mainly on formal aspects only, and it frequently leads to making them more bureaucratic”. While we attempt to identify the reasons for such a situation, the main explanation seems to be the misun derstanding of the management control concept and, as Krystyna Lisiecka, Prof PhD put it: “the notion crisis around the management control”. Hence the initiative of the Association of Certified Auditors and Internal Control Experts has been established, which consists in organising the First Management Control and Internal Audit Workshop for self-governments of the Śląskie Region. The intention behind was, in the first place, to explain the idea of management control, illustrated with examples, good practices, as well as an attempt to explain misinter pretations of the notion, e.g. the one that understands management control as equal to the control function in its narrow sense, consisting in examining and evaluating an activity or a state ex post. The article has been inspired by the invitation addressed to a NIK representative to par ticipate in the workshop and to deliver an introductory lecture, followed by a discus sion on management control, and – in the first place – the demands of the participants. The authors of the article did not intend it to be an in-depth compendium, where the weaknesses of legal regulations on management control would be considered. The article has been intended to be a brief presentation of the most important issues of management control practical application, discussed by the co-author of the article during the workshop, with a theoretical layer added. In our article, we have also dis cussed the functioning of the selected elements of the management control system on the basis of a public university – looked at as a public finance sector entity. Our con siderations revolved around the following key questions: what management control is and what its important elements are; the persons responsible for implementation of the tasks in the area – starting with the format of management control to an eval uation of the adopted solutions. In order to address these questions, Articles 68-70 of the Act on public finance have to be referred to, as well as the communiqués issued on the basis of Article 69 (3-5) of the Act. These documents also comprise: manage ment control standards for the public finance sector, detailed guidelines on management control for the public finance sector issued by the Minister of Finance, and detailed guidelines for government administration departments set and published by the min isters of these departments.
    Źródło:
    Kontrola Państwowa; 2020, 65, 4 (393); 31-52
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Risk management in the allocation of vehicles to tasks in transport companies using a heuristic algorithm
    Autorzy:
    Izdebski, Mariusz
    Powiązania:
    https://bibliotekanauki.pl/articles/27311808.pdf
    Data publikacji:
    2023
    Wydawca:
    Polska Akademia Nauk. Czasopisma i Monografie PAN
    Tematy:
    transport companies
    allocation of vehicles
    organization of transport
    risk management
    heuristic algorithm
    ant algorithm
    optimization
    firmy transportowe
    przydział pojazdów
    organizacja transportu
    zarządzanie ryzykiem
    algorytm heurystyczny
    algorytm mrówkowy
    optymalizacja
    Opis:
    The work deals with the issue of assigning vehicles to tasks in transport companies, taking into account the minimization of the risk of dangerous events on the route of vehicles performing the assigned transport tasks. The proposed risk management procedure based on a heuristic algorithm reduces the risk to a minimum. The ant algorithm reduces it in the event of exceeding the limit, which differs from the classic methods of risk management, which are dedicated only to risk assessment. A decision model has been developed for risk management. The decision model considers the limitations typical of the classic model of assigning vehicles to tasks, e.g. window limits and additionally contains limitations on the acceptable risk on the route of vehicles' travel. The criterion function minimizes the probability of an accident occurring along the entire assignment route. The probability of the occurrence of dangerous events on the routes of vehicles was determined based on known theoretical distributions. The random variable of the distributions was defined as the moment of the vehicle's appearance at a given route point. Theoretical probability distributions were determined based on empirical data using the STATISTICA 13 package. The decision model takes into account such constraints as the time of task completion and limiting the acceptable risk. The criterion function minimizes the probability of dangerous events occurring in the routes of vehicles. The ant algorithm has been validated on accurate input data. The proposed ant algorithm was 95% effective in assessing the risk of adverse events in assigning vehicles to tasks. The algorithm was run 100 times. The designated routes were compared with the actual hours of the accident at the bottom of the measurement points. The graphical interpretation of the results is shown in the PTV Visum software. Verification of the algorithm confirmed its effectiveness. The work presents the process of building the algorithm along with its calibration.
    Źródło:
    Archives of Transport; 2023, 67, 3; 139--153
    0866-9546
    2300-8830
    Pojawia się w:
    Archives of Transport
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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