Green public procurement and sustainable development: the case of social welfare centres from the Łódź Province in Poland

The aim of the article is to discuss the issue of green public procurement in the context of public contract award procedures applied by social welfare centres from the Łódź Province (voivodeship) in Poland. The topic is set against the backdrop of the existing theories of green public procurement, a circular economy and sustainable development. The author applies the case study method, analytical methods, inference-based methods, source document study and literature review.The author explores the hypothesis that social welfare centres in the Łódź Province are reluctant to apply the green public procurement (GPP) approach or use environmental (GPP) criteria to evaluate tenders submitted by economic operators under the public procurement procedure. The study focuses on notices published by social welfare centres from the Łódź Province in the Public Procurement Bulletin from 1 January 2023 to 30 September 2023.The examination of 20 contract award procedures revealed that environmental aspects were mentioned in 2 tenders. It is noteworthy that both tenders referred to passenger transport services procured by the same social welfare centre. The results of the analysis corroborate the hypothesis that GPP was used to a limited extent. Therefore, public authorities should undertake measures to promote green public procurement as compatible with the concept of sustainable development

Logistyka w urzędzie administracji publicznej

The author of article takes problems about role logistics in the public administration. In the article author shows haw the logistic can change public administration. In this time the main role in logistics service in public organization (including voivodship office) play warehouse economy (including warehouse appliances), procurement, transport. Other important area of logistics in Office (the public administration) is crisis management. Besides, the public administration sometimes is the part of supply chain of many companies (enterprise). In the future probably role of logistic in the public administration will increase

Zamówienia publiczne w urzędzie administracji publicznej jako przykład obszaru logistyki zaopatrzenia w sektorze publicznym

Celem publikacji jest przedstawienie zamówień publicznych jako obszaru logistyki zaopatrzenia. Celem badawczym była ocena zakończonych postępowań o udzielenie zamówienia publicznego na przykładzie wybranych urzędów. Jako metody badawcze zastosowano studium przypadku, metody analityczne, metody wnioskowania, metody badania dokumentów źródłowych oraz przegląd literatury. Przeprowadzona analiza uwidoczniła skomplikowanie procesu zamówień publicznych w urzędach. Ponadto analiza wykazała, że w niektórych przetargach uczestniczyły tylko pojedyncze podmioty gospodarcze oraz wskazała na występowanie znacznej rozbieżności w cenach dostaw oraz usług oferowanych przez firmy

AN ASSESSMENT OF THE SHARE OF REAL ESTATE TAX REVENUES IN THE BUDGET REVENUES OF SELECTED POLISH CITIES FROM 2018-2021

The publication aimed to assess the share of property tax revenue in the overall budget revenues of Poland’s 14 largest cities with populations over 200,000. Property tax rates were also assessed. Property tax is one of the key local taxes collected by the local government. The assessment was carried out using the analytical method, inference method, source document research method, and a literature review. The results of the study indicate that property tax revenues, depending on the city, accounted for between 6.31% (in Warsaw) and 13.98% (in Gdańsk) of the share in total revenues to the city budget. On average, it can be concluded that the real estate tax accounts for ap- proximately 9% of the total income in the budget of the largest cities in Poland. It has also been established that the level of revenue depends on the tax rates. In addition, it was found that there is significant variation between Poland’s largest cities in the share of property tax revenue in total budget revenue

AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND

The article presents the importance of auditing the assessment of a commune's budget revenues for tourist fees (local fee or spa fee) as a tool enabling its increase by the commune authorized to impose it. The purpose of this article is to present on the basis of selected coastal municipalities of the Pomeranian Voivodeship in Poland, the role and significance of the audit of the assessment of income to the municipal budget in terms of local and spa fees. The article uses case study, analytical method, inference method and document examination method as the research methodology. The source materials for the analysis were documents made available on the pages of the Public Information Bulletin by the assessed local government units from the Pomeranian Voivodeship (reports on the implementation of the budget and Rb-27s reports containing information on revenue for the year). The local and spa fees constitute a small share in the total income of the budgets of the surveyed municipalities. The key factor improving the revenues of municipalities from local and spa fees is the improvement of their collection system. The risk of inefficient collection of fees by those who collect them from tourists is a threat to effective collection of the fees. Therefore, individual communes should improve the supervision system and control of toll collection by hotel service providers

The statistical impact of experimental result scatter of asphalt mixtures on their numerical modelling

The paper presents selected test results of asphalt mixture conducted in low temperatures. The obtained parameters are highly diverse. It concerns ultimate breaking loads, stiffness parameters related to Young's modulus but also the fracture course. Statistical analysis upon the results makes it possible to relevantly estimate the material-defining parameter values. Such a random approach leads to the mean values of breaking and fracture-triggering loads, dealing with their dispersion too. The estimated parameters allow to form appropriate numerical models of asphalt mixture specimens. This type of analysis supports the laboratory tests. The paper presents the authors' simplified model considering non-uniform material features. The results reflect the scatter of real laboratory test outcomes. In order to do so an algorithm to calibrate the numerical model parameters was created

Monte Carlo simulations of the fracture resistance degradation of asphalt concrete subjected to environmental factors

The paper presents the results of laboratory tests of SCB (semi-circular beam) samples of asphalt concrete, subjected to the destructive effect of water and frost as well as the aging processes. The determined values of material parameters show significant dispersions, which makes the design of mixtures difficult. Statistical analysis of the test results supplemented by computer simulations made with the use of the proprietary FEM model was carried out. The main distinguishing feature of the model is the assignment of material parameters of coarse aggregate and bituminous mortar to randomly selected finite elements. The parameters of the mortar are selected by trial and error to match the numerical results to the experimental ones. The stiffness modulus of the bituminous mortar is, therefore, a substitute parameter, taking into account the influence of many factors, including material degradation resulting from the aging and changing environmental conditions, the influence of voids, and contact between the aggregate and the bituminous mortar. The use of the Monte Carlo method allows to reflect the scattering of the results obtained based on laboratory tests. The computational algorithm created in the ABAQUS was limited only to the analysis of the global mechanical bending response of the SCB sample, without mapping the failure process in detail. The combination of the results of laboratory tests usually carried out on a limited number of samples and numerical simulations provide a sufficiently large population of data to carry out a reliable statistical analysis, and to estimate the reliability of the material designed

Innowacje 2017. Rozwój społeczeństwa informacyjnego w Polsce

W XXI w. trudno sobie wyobrazić cywilizowany świat bez Internetu. Jednak globalna sieć to nie tylko serwisy informacyjne, dostęp do ogólnoświatowej komunikacji, miejsce rozrywki czy realizowania pasji. To w coraz większym zakresie „narzędzie” do załatwiania naszych codziennych spraw, do prywatnych i zawodowych kontaktów z administracją. Każdy z autorów monografii INNOWACJE 2017. ROZWÓJ SPOŁECZEŃSTWA INFORMACYJNEGO W POLSCE zajmuje się zagadnieniem społeczeństwa informacyjnego z trochę innego punktu widzenia. Różnice te wynikają z naszych zainteresowań naukowych, ale również z doświadczeń wieloletniej pracy w administracji rządowej czy samorządowej. Wszystko to spowodowało, że książka ta dotyka praktycznych aspektów działania podmiotów publicznych odpowiedzialnych za wspieranie rozwoju społeczeństwa informacyjnego w Polsce, które mają bezpośredni wpływ na ich efektywność: planowanie działań, zarządzanie wiedzą, audyt, analizę i zarządzanie ryzykiem. Tak jak pojęcie społeczeństwo informacyjne dotyczy wielu dziedzin nauki, tak interdyscyplinarna jest nasza publikacja

The role of internal audit in the implementation of innovation

Celem artykułu jest przedstawienie roli audytu wewnętrznego we wdrażaniu innowacji w organizacjach publicznych. Działania audytu wewnętrznego w podmiotach publicznych przyczyniają się do wdrażania nowych procedur oraz rozwiązań organizacyjnych w Urzędach. Ponadto sam audyt wewnętrzny realizując swoje zadania wdraża innowacyjne rozwiązania w organizacji. Autor w publikacji przybliża znaczenie audytu wewnętrznego dla rozwoju innowacji w sektorze publicznym.The aim of this article is to present the role of internal audit in the implementa-tion of innovations in public organizations. Internal audit activity in public entities contribute to the implementation of new procedures and organizational solutions. Moreover, the internal audit have influence of implemented innovative solutions in the organization. The author in the publication shows the importance task of internal audit for the development of innovation in the public secto

Evaluation of the Share of Expenditures on Local Collective Transport in Budget Expenditures of Selected Polish Cities as an Area of Sustainable Development Financing Analysis

Zrównoważony rozwój jest bardzo ważną koncepcją, której istotny obszar stanowi zrównoważony transport publiczny w miastach. Jego funkcjonowanie wymaga odpowiedniego poziomu finansowania przez władze poszczególnych miast. Celem publikacji jest przeprowadzenie analizy udziału wydatków na lokalny transport zbiorowy w wydatkach budżetowych ogółem. Oceny dokonano w odniesieniu do wybranych miast Polski. Badania przeprowadzono przy wykorzystaniu metody analitycznej, metody wnioskowania oraz metody badania dokumentów źródłowych (sprawozdań finansowych). Analiza oceny poziomu wydatków z budżetów wybranych miast wykazała duże zróżnicowanie w ponoszeniu nakładów na lokalny transport publiczny oraz dominującą rolę największych miast Polski.Sustainable development is a very important concept, of which sustainable urban public transport is an important area. Its functioning requires an appropriate level of financing by the authorities of individual cities. The aim of the publication is to analyse the share of expenditures on local collective transport in total budget expenditures. An assessment in this respect was carried out for selected Polish cities. The research was carried out using the analytical method, the inference method and the method of examining source documents (financial reports). Analysis of the evaluation of the level of expenditures from the budgets of selected cities revealed large variation in expenditures on local public transport and the leading role of the largest Polish cities in this respect