Globalization, the State and the Individual No 3/2018 Free University of Varna Globalization, the State and the Individual No 3/2018 Free University of Varna SCIENTIFIC BOARD Anna Nedyalkova, Prof. Hab. Dr. Sc, Varna Free University, Bulgaria (Scientific Editor) Tomasz Wołowiec, Prof. Hab. PhD, University of Economics and Innovation in Lublin, Poland (First Deputy Scientific Editor) Galya Gercheva, Prof. Hab. Dr. Sc, Varna Free University, Bulgaria Pavel Pavlov, Prof. Hab. PhD, Varna Free University, Bulgaria Mirosław J. Jarosz, Prof. Hab. PhD, Rector, University of Economics and Innovation in Lublin, Poland Sławomira Białobłocka, PhD, Higher School of National Economy in Kutno, Poland Aleksander A. Stiepanov, Prof. Hab. PhD, Moscow State Academy of Business Administration, Russia Tatiana Varcholova, Prof. Hab. PhD, dr h.c. UCEU in Skalica, Slovakia Krzysztof Czyrka, Prof. Hab. PhD, The Jacob of Paradies University in Gorzow Wielkopolski, Poland Vladimir Modrak, Prof. Hab. PhD, Ing., Technical University in Kosice, Slovakia Michal Varchola, Prof. PhD, Ing., President of IAS of Michal Baludansky, Slovakia Lev Isakovicz Uszvicki, Prof. Hab. PhD, North-Caucasian Federal University, Russia Hamenova Bakytgul Kayrzhanovna, Prof. PhD, Atyrau State University, Kirgistan Adam Muszyński, Prof. Hab. PhD, Centrum Edukacji i Doradztwa „MADA”, Glogow, Poland Zhusupov Askar Eltaevich, Prof. PhD, Pedagogical State University, Kirgistan Margarita Savina, Prof. Hab. PhD, University of Pedagogical in Moscow, Russia Joanna Rogozińska-Mitrut, Prof. Hab. PhD, The Jacob of Paradies University in Gorzow Wielkopolski, Poland Wiktor Cwynar, PhD, University of Economics and Innovation in Lublin, Poland Julia Ragulina, Prof. Hab. PhD, Moscow Academy of Predprinimatelstva Pri Pravitelstve in Moscow, Russia Zhanat Kassym, Prof. Hab. PhD, Kokshe Academy, Kazakhstan Aigars Andersons, Prof. PhD, Vidzemes University of Applied Sciences, Latvia Petr Hajek, Prof. PhD, Bohemia University, Czech Republic Hartmut Marhold, Prof. PhD, Freies Universitat de Berlin, Germany Erico Wulf Betancourt, Prof. PhD, La Serena University, Chile Alina Yakymchuk Dr. hab. Professor of Public of National University of Water and Enviromental Engineering Rivne, Ukraina Ryszard Piasecki, Prof. Hab. PhD, Secretary General CIFE Nicea-Berlin Janusz Soboń, Prof. Hab. PhD, The Jacob of Paradies University, Gorzów Wielkopolski, Poland (Honorary Chairman) LIST OF REVIEWERS Daniela Palaščáková, PhD, Assistant Professor, The Technical University of Košice, Slovakia Eleonora Tankova, PhD, Assistant Professor, Varna Free University, Bulgaria Lenka Dubovicka, PhD, Assistant Professor, UCEU in Skalica, Slovakia Leonid Leonidovich Rybakovski, Prof. Hab. PhD, Russian Academy of Sciences in Moscow, Russia Nikolay Nikolayevicz Pierepyenko, Prof. Hab. PhD, Russian Social University in Moscow, Russia Marian Malicki, Prof. Hab. PhD, Szczecin University, Poland Yuriy Kariagin, Prof. PhD, Institute of Polish – Ukrainian Cooperation in Kyiev, Ukraine Gulmira Kudabayeva, PhD, Assistant Professor, LTD Academy of Imageology, Kazakhstan Sayran Kabdrahmanovna Suraganova, PhD., Assistant Professor, Eurasian National University named after N. Gumilyev, Kazakhstan Krasimir Nedyalkov, PhD, Assistant Professor, Varna Free University, Bulgaria Jerzy Sikorski, Prof. Hab. PhD, University in Białystok, Poland Andrzej Cwynar, Prof. Hab. PhD, University of Economics and Innovation in Lublin, Poland MANAGING EDITORS / COMPOSITION, LAYOUT AND COVER DESIGNER: Grzegorz Drozdowski, Dariusz Soboń EDITORIAL OFFICE (BULGARIA): Varna Free University “Chernorizets Hrabar”, Chayka, Varna, Bulgaria 9007; e-mail: [email protected]; phone: +359 52 359 513 Fax: +359 52 357 066 SECRETARIAT OFFICE: [email protected] COPYRIGHT: 2014 by APU Chernorizets Hrabar Electronic copy: www.gsijournal.bg Wydawnictwo: Drukarnia Wydawnictwo „Druk-Ar” 67-200 Głogów, ul. Mechaniczna 30 tel./fax 76 834 19 88 ISSN 2367-4555 Table of contents Globalization,Globalization, the State the and State the and Individual, the Individual, No 3/2018 No 3 Table of contents Beata Domańska-Szaruga Maturity of risk management culture In municipal offices in poland .............. 5 Daniela Popova, Zdravko Slavov, Creativity and organizational spaces between learning and efficiencys ......... 17 Grzegorz Drozdowski Motivating employees to overcome obstacles in making changes .................. 33 Iwona Przychocka, Prof. Hab. Janusz Soboń Явление налогового риска в налоговой систем ........................................... 45 Iwona Przychocka, Prof. Hab. Joanna Rogozińska-Mitrut Налоговый контроль как одно из основных заданий фининспекции ... 52 dr Grzegorz Wilk-Jakubowski, Crisis management in poland On the example of a flood in the commune Of gorzyce in 2010 ................................................................... 63 Zdravko Slavov, Mathematical ideas in centroids-based cluster analysis for statistical data ................................................................................................. 77 prof. dr hab. KATOLO Don Artur J., Prof.dr Hab. Muszyński Adam disease in the ancient medicine of mesopotamia .............................................. 91 Globalization, the State and the Individual, No 3/2018, s. 5-16 Beata Domańska-Szaruga PhD., Siedlce University of Natural Sciences and Humanities, Faculty of Economic and Law Sciences (Siedlce) Poland, e-mail: [email protected] Maturity of risk management culture In munici- pal offices in poland Зрелость культуры управления риском В му- ниципальных офисах в польше Summary: The risk management culture Резюме: Культура управления риском is the basis for effective risk management. является основанием эффективного Building the strong risk management culture управления риском. Построение сильной is the foundation of the conscious risk man- культуры управления риском это созда- agement which is based on three basic pillars: ние оснований сознательного управления organizational culture, employee awareness риском, основанного на трех основных and involvement, and the well-established risk столбах: организационной культуре, со- management system. It is the construction знании и ангажировании работников, both of behavioural patterns as well as the risk а также инфраструктуре системы управ- management infrastructure and mechanisms ления риском. Это построение одинаково that determine the effectiveness of the risk образцов поведения, как и инфраструк- management. туры управления риском и механизмов, The chapter discusses the importance of or- обусловливающих действенность управ- ganizational culture for the efficiency of the ления риском. risk management and for the construction of В статье подняты размышления над зна- the risk management culture, and on the ba- чением организационной культуры для sis of research on the representative research подготовленности управления риском sample there has been made a diagnosis of the и построения культуры управления ри- risk management culture in municipal and ском, а также на основании исследований commune offices in Poland. на репрезентативной опытной выборке сделан диагноз культуры управления ри- ском в учреждениях гмин в Польше. Keywords: risk management, risk manage- Ключевые слова: управление риском, ment culture, maturity of risk management культура управления риском, зрелост culture культуры управления риском Beata Domańska-Szaruga, Maturity of risk management culture In municipal offices in poland Globalization, the State and the Individual, No 3/2018 6 1. Introduction Effective risk management is a complex task that requires a formation of a relevant system and, frequently, a change of mindset with respect to activities of organizations. The effectiveness of the process consists in it being based on risk culture and in the forming of appropriate culture of risk management – a culture which will be founded on the leadership’s engagement and awareness of the exist- ence and importance of risk management among employees, as well as employee participation in the risk management process. Risk culture is not an issue undertaken often in source literature. It is particu- larly scarce in monographs. What is more, with regards to the standards onrisk management, there is a shortage of behavioral elements and emphasis on the role of culture in the risk management process. When referring to the success or effective- ness of risk management, authors draw our attention not only to the construction of a suitable risk management architecture, but also to the role of the management, the managers, and the risk owners, and to the management’s support of the idea of risk management1. Writers point to, rather than describe, the problem of employee participation in the process of risk management2 typically omitting the issues of developing risk culture within organizations. Many authors refer to threats and errors associated with the risk management process, drawing attention to communication between the risk manager and the management & business environment, to the way messages are structured3, and to an inappropriate selection of risk management tools. The indicated shortcomings and deficiencies simply demonstrate that there is a lack of suitable risk management culture. The European Commission4 confirms it by mentioning the lack of risk management cultureas one of the main factors contributing to the meltdown of many financial institutions5. Risk culture tends to appear in short informative studies, few academic articles, and reports of organizations popularizing the issue of