Vol. 7, No.2, June 2019, WSB UNIVERSITY IN WROCŁAW

Editor: Joanna Wieprow

Contents: PDF download >>

Cover: PDF download >>

Vol. 7, No. 2, 7-45, June 2019

Multidimensional Organizational Climate Measurement Inventory MOCMI – verification of author’s Climate Model and Validation and validation of the tool

Author: Grzegorz WUDARZEWSKI
WSB University in Wrocław, Poland

Article: PDF download >>

Aim: The paper aims to conduct a pre-analysis of the 9-dimensional model of organizational climate making use of the author’s inventory measuring organizational climate and its validation.

Research method: In order to construct the author’s theoretical model of organizational climate, the literature of 1968-2011 was researched. This research selected 57 potential elements of climate which afterwards were divided into 9 dimensions. On the basis of extensive 10-year research and experience of the author related to the phenomenon of organizational climate and conceptualization of scale-dimensions, an initial version of MOCMI consisting of 54 items (6 per each scale) was elaborated. This tool was subject to pilot examination, necessary corrections were made and complex validation began comprising accuracy, reliability, discrimination power and normalization as well as a confirmation analysis further on.

Conclusions: The proposed 9-dimensional model of organizational climate has been initially verified and its conceptual correctness confirmed. MOCMI validation procedure and its psychometric values confirm its usefulness as a verified tool fulfilling basic recommendation for correctness. Relative distinctness of organizational climate construct has been confirmed in relation to partially correlated phenomena like job satisfaction, organizational culture assessment and occurrence of pathological situations. An access was provided to an abridged 27-item MOCMI-S version which also attained a satisfactory psychometric parameters.

Originality/ value of the paper, contribution to development of science: The deliberations included in the elaboration are a logical continuation of interest in the author’s long-term research on organizational climate which under Polish circumstances remains a barely recognizable construct. The presented research confirms conceptual correctness in perception of the climate and its systematization. The publication presents preliminary research on interdependency between the climate and derivative constructs (satisfaction, organizational culture, pathological phenomena) whose boundaries have not been clearly defined in the Polish achievements. Simultaneously, based on the research the author’s tool of measuring organizational climate has been elaborated and verified as Polish attainments contain few of such considering appropriate psychometric parameters.

Implications of the research: The obtained results constitute the beginning of research on in-depth verification of the organizational climate model which may be conducted using MOCMI or MOCMI-S. A broader usage of the elaborated and verified tools by representatives of science and practice may provide a lot of interesting research directions in the future for example dependency of the organizational climate construct on other variables of the organizational environment and the cause-and-effect relation.

Limitations of the research: The organizational climate model has been so far verified only on the basis of a questionnaire technique. In the future the research on specificity of organizational climate will require application of other approaches for instance interviews, observations, analyses of documents etc. Also MOCMI and MOCMI-S tools will require extension of a research sample in view of elaborating valid, detailed and specific norms.

Keywords: organizational climate, research concepts and perspectives of organizational climate, multidimensional model of organizational climate, validation, normalization.

JEL: M12, M51, M52

DOI: http://dx.doi.org/10.29015/ceejme.619

Vol. 7, No. 2, 47-62, June 2019

Application of selection techniques of optimal planning and evaluation of a system layout in virtual environment

Authors: Anna DUBEL, Olena STRYHUNIVSKA,
AGH University of Science and Technology, Krakow, Poland

Article: PDF download >>

Aim: The paper presents the application of optimum choice decision-making technique – the Analytical Hierarchical Process (AHP), for system layout planning in virtual environment taking into account specific objectives and planning constraints.

Design / Research methods: The Virtual Factory presents the factory in the form of computer virtual reality. This facilitates on-site design, planning and evaluation of production processes in real time. The virtual environment is a tool by which one can plan and evaluate management of a plant in detail. In the paper evaluation of the optimal decision option is conducted with regard to the changes made in production hall zone, followed by the sensitivity analysis of the decision-making process. A case study of the use of an Analytical Hierarchical Process as a technique for selecting the optimal option for planning and evaluation of a system in a virtual environment is presented.

Conclusions / findings: The results allow understanding the merits and drawbacks of the AHP method implementation for the given aim. Companies need an individual approach to the layout planning. Spatial planning of a plant requires all processes to be linked to the entire life cycle of the enterprise. The optimal option is chosen according to the vision of the company, the established individual criteria and constraints that can change at every stage of the development of the company.

Originality / value of the article: In practice nowadays, companies are often faced with the need to change the layout of an existing production hall, design and optimize the layout of an expanding plant due to the need to increase production capacity or to reorganize production. Consequently, the use of the optimum choice methods for layout planning is crucial to find rational solutions and to take decisions quickly in the digitally generated environment. The paper presents the case study of AHP with the use of virtual factory planning.

Keywords: Virtual Factory, virtual reality, layout spatial planning.

JEL: D24, L23, M11

DOI: http://dx.doi.org/10.29015/ceejme.559

Vol. 7, No. 2, 63-73, June 2019

Logistic processes in non-governmental organisations and their impact on the activity of entities in the Third Sector in Poland

Author: Grzegorz KYĆ
WSB University in Wrocław, Poland

Article: PDF download >>

Aim: The publication is an attempt to demonstrate the relationship between the economically efficient management of a modern non-governmental organisation and various logistic processes affecting its financial result.

Design / Research: On the example of selected logistic processes occurring both in public benefit organisations and in traditional enterprises, it was shown that the management model taking into account the interdisciplinary role of logistics can be successfully applied in organisations of the Third Sector.

Conclusions / findings: The relation between logistic processes and the implementation of development strategies of non-governmental organisations in Poland is a broad and little researched issue. The majority of associations and foundations face problems related to many aspects of management at the operational level, which has a significant impact on the effectiveness of implementation of the adopted strategy. Awareness of various logistic processes influencing the efficient functioning of the Third Sectors’ organisations is therefore a key issue from the perspective of expenditure control and strategic management.

Originality / value of the article: Observations on the occurrence of processes of similar nature in enterprises and entities of the Third Sector constitute an innovative approach to the issue of management in non-governmental organisations. Such a perspective enables a multidimensional, systematic approach to various areas of the organisation, which may directly contribute to the improvement of its functioning.

Keywords: non-profit institutions, social entrepreneurship, social innovation, social economics, social values.

JEL: A13, L3, L20, O35

DOI: http://dx.doi.org/10.29015/ceejme.822

Vol. 7, No. 2, 75-98, June 2019

Research and Development Activity in Poland following the Accession to the European Union (in the years 2004-2017)


Article: PDF download >>

The purpose of the article: The basic purpose of the article is to describe and evaluate the scale, structure and dynamics of research and development activity in Poland in the period following the accession to the European Union, based on selected quantitative indicators, including financial ones. A further, secondary purpose of the article is to indicate financial instruments, which are potentially effective tools for the implementation of the national research and development policy.

The study method: The assessment of the process of changes in the scale and scope of research and development activity in Poland was based on the analysis of selected literature on the subject (the selection of which was determined by both the validity of the studies and their material value – hence slightly older studies, still of high informative value) and generally available statistical data from the Central Statistical Office, published both as traditional yearbooks and in an electronic form. In the analysis, selected methods of descriptive statistics were used, including tables and charts, as well as selected indicators of diachronic analysis (dynamics of changes) and the structure of the studied processes.

Conclusions: The study indicates a small and inappropriate structure of expenditures on research and development activity and too low involvement of enterprises in research works, which results in, among others, a low level of innovativeness of the national economy. The mechanism for transferring innovations shows the passive side of economic entities, who have little to no interest in acquiring these innovations themselves. However, the observed development trends indicate a certain improvement in the situation of the research and development sector in Poland, which has taken place in recent years. On the one hand, this was due to attempts to implement EU and national development strategies, as well as direct actions, including the introduction of financial (tax) incentives for enterprises carrying out research and development works. The article shows that appropriately selected financial instruments may increase the willingness of enterprises to undertake research and development works.

The original value of the article: The analysis carried out clearly shows a positive development trend in the level of expenditures on research and development activities in the Polish economy, as well as changes in the structure of these expenditures and the accompanying positive transformations of the structure of research and development sector entities. At the same time, it was shown that the implemented solutions aimed at reducing the distance between Poland and the European Union in the sphere of innovation, which is a derivative of the level of development of the research and development sector, may bring positive effects. In the authors’ opinion, the article may contribute to further, extended research, including monographical research, as well as serve entrepreneurs whose previous attitude, not only in the area of financing research and development activities but also in the area of conducting research, has been too inactive.

Implications of the study: The article is primarily informative and analytical in nature, so it should be the basis for further research on the broadly understood issue of modernization of the economy and its structural changes stimulating economic development (which should not be confused with the notion of economic growth), but – in the opinion of the authors – may also contribute to an increase in the level of research and development activity in Poland.

Keywords: B&D, innovativeness, Lisbon Strategy, Europe 2020 Strategy.

JEL: O30, O32

DOI: http://dx.doi.org/10.29015/ceejme.823

Vol. 7, No. 2, 99-117, June 2019

Value Added Tax (VAT) and rules of settlement occording to amendment the law of VAT – selected issues

Author: Wioletta TALIK

Article: PDF download >>

Aim: The prime aim of this publication is to present the rules of the VAT tax settlement as well as to discuss selected issues. In this significant era of submitting many important changes to the VAT Act, I believe it is only appropriate to introduce the newest issues such as Standard Audit File for Tax (SAFT), the POLTAX (Polish Tax) system, or the reverse charge mechanism imposed on the entrepreneurs that raise fears and doubts; such issues are also a huge support for the offices in controlling the correct application of the regulations stated in the VAT Act. The article points out the statutory exceptions that may cause confusion leading to the incorrect tax settlement, it also focuses on the possibility of using the regulations stated in the Act in an optimal manner for a given entrepreneur. Nowadays, the VAT tax and its settlement are more and more controlled and the regulations become even more complicated, not to mention the fact that they are changed and altered rather frequently, which is also a case that is pointed out in this article.

Research methods: the article consists of a comprehensive analysis of the regulations of the VAT tax and their connection to other legal regulations such as the Labour Code or the Income Tax Act. I am going to review and discuss selected matters with reference to the examples of situations that have occurred among entrepreneurs on the basis of which the conclusions will be drawn (deductive method).

Conclusions: The regulations of the VAT Act are among the most complex and complicated ones. The existence of many exceptions are a significant complication for the Polish entrepreneurs during the process of the VAT tax settlement. Every single change in said regulations has unpredictable consequences that influence the businesses of the economic entities not only in the VAT related area but also on the basis of the regulations of the Income Tax Act or the Labour Code.

Originality/value of the article: The topic of the VAT tax is constantly expanded and explored by many publications. The authors themselves admit that the issue is complex and difficult, and due to the very dynamic nature of the changes in regulations it is impossible to fully present the consequences of a given change in the VAT regulations. The summary of a couple of issues related to VAT tax is an attempt to explain the VAT tax regulations and it may serve as a starting point for further amendments of the regulations or their clarification. Combining theory with practical examples may be a prime source of the information for those interested in the topic of VAT tax and as well as for the entrepreneurs.

Keywords: VAT, reverse charge mechanism, tax, Standard Audit File (SAFT), construction services.

JEL: K34, K31, H25, H26, H32

DOI: http://dx.doi.org/10.29015/ceejme.799