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Wyszukujesz frazę "personal competence" wg kryterium: Temat


Wyświetlanie 1-2 z 2
Tytuł:
Kontrolowanie przez GIODO przetwarzania danych osobowych – przestrzeganie przepisów o ochronie danych osobowych
Audit of Personal Data Processing by GIODO – Compliance with the Regulations on Personal Data Protection
Autorzy:
Sakowska-Baryła, Marlena
Powiązania:
https://bibliotekanauki.pl/articles/417148.pdf
Data publikacji:
2016-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
personal data processing
Inspector General for Personal Data Protection
GIODO
personal data processing audit
personal data protection
audit
audit competence
Opis:
The article deals with auditing of personal data processing by the body responsible for protection of personal data – the Inspector General for Personal Data Protection (GIODO). The analysis of this issue is preceded with a presentation of the system of personal data processing audit, on the basis of the act on personal data protection. The system comprises not only GIODO audits, but also audits conducted by entities that participate in data processing, data protection officers, persons whose data is concerned, and numerous organs of legal protection that, during their activities, make an assessment of the compliance of data processing with the regulations on data protection. In her article, the author discusses GIODO audits – their scope, stages, audit competence of inspectors, and audit documentation, as well as legal measures that aim to restore the state compliant with the law, and consequences for persons responsible for irregularities. Moreover, the article presents the issue of GIODO audits from a broader perspective, comprising issues related to the duties of data protection officers and their appointment, which have been recently regulated anew.
Źródło:
Kontrola Państwowa; 2016, 61, 2 (367); 28-46
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rachunkowość zasobu wiedzy przedsiębiorstwa
Accountancy of Knowledge in Enterprises
Autorzy:
Niemczyk, Lesław
Powiązania:
https://bibliotekanauki.pl/articles/574696.pdf
Data publikacji:
2011-06-30
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
accountancy of knowledge
personal knowledge
competence assets
intellectual capital
Luca Pacioli
knowledge-based economy
Opis:
The article lays down the theoretical foundations of an accounting process known as the accountancy of knowledge. This new discipline of financial accounting involves the process of communicating financial information about a knowledge-based business entityto users including shareholders and managers. The communication is generally in the form of financial statements that show in monetary terms the knowledgeresources under the control of management. Research related to the accountancy of knowledge involves the application of two methods-semiotic and axiomatic, Niemczyk says. In the semiotic method, two key terms, “knowledge” and “assets,” are used. The author looks at the analogy between these terms, distinguishing the traditional narrow meaning of the term “assets” from its broad definition that also covers knowledge. The author uses the term “assets” in the broad sense-as understood in an alternative approach to the theory of economics developed by medieval Italian mathematician Luca Pacioli, known as the father of modern accounting. Niemczyk draws the following conclusions from his research: (1) the term “accountancy of knowledge” has been introduced into economics; (2) the subject matter of the accountancy of knowledge has been defined and the theoretical foundations of the process have been formulated; (3) new accounting tools and terms have been developed, such as “balance of personal knowledge,” “competence assets,” “intellectual capital,” and “marketing assets;” (4) basic methodology has been proposed for estimating the economic value of professional experience. According to Niemczyk, the promotion of accountancy-of-knowledge standards can contribute to stimulating the development of a knowledge-based economy. A business following the principles of the accountancy of knowledge obtains a wealth of information needed for managing knowledge and key competencies, the author says. The accountancy of knowledge shows that the theory of financial accounting, despite its centuries-old tradition, remains a dynamic discipline open to new ideas.
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2011, 248, 5-6; 105-122
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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