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Wyszukujesz frazę "rules" wg kryterium: Wszystkie pola


Tytuł:
Reguły fiskalne w Polsce
Fiscal Rules in Poland
Autorzy:
Kawarska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/1811306.pdf
Data publikacji:
2016-12-12
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
reguły fiskalne w Polsce
numeryczne reguły fiskalne
proceduralne reguły fiskalne
fiscal rules in Poland
numerical rules
procedural rules
Opis:
Reguły fiskalne są narzędziem dyscyplinowania polityki fiskalnej i zapewnienia równowagi finansów publicznych. Tematyka niniejszego artykułu poświęcona została regułom fiskalnym obowiązującym w Polsce. Reguły fiskalne mogą przybierać formę reguł numerycznych lub reguł proceduralnych (zwanych także procedurami). Najszerzej opisywane w literaturze przedmiotu opisywane i oceniane są reguły numeryczne wyrażane są jako liczbowe ograniczenia nakładane na wybrane agregaty polityki fiskalnej, mające długookresowy wpływ na jej dyscyplinowanie. Niemniej jednak niniejszy artykuł przybliża również tematykę tzw. reguł proceduralnych opisywanych jako działania, które zwiększają odpowiedzialność fiskalną, usprawniają zarządzanie, poprawiają komunikację z opinią publiczną i wzmacniają przejrzystość finansów publicznych.
Fiscal rules are a tool for disciplining fiscal policy and ensuring the balance in public finances. The article is devoted to the fiscal rules in force in Poland. Fiscal rules may take either the form of numerical rules or procedural rules (also called procedures). Numerical fiscal rules, which are expressed as numerical constraints imposed on chosen fiscal policy aggregates, exerting a long term disciplining impact, are the most widely described and evaluated in the subject literature. However, this article introduces the subject of so-called procedural rules described as activities taken to enhance fiscal responsibility, improve management, improve communication to the public opinion and enhance the transparency of public finances.
Źródło:
Studia i Materiały; 2016, 2/2016 (22), cz.2; 213-223
1733-9758
Pojawia się w:
Studia i Materiały
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Teoria prawa Zygmunta Ziembińskiego
Theory of Law by Zygmunt Ziembiński
Autorzy:
Kordela, Marzena
Powiązania:
https://bibliotekanauki.pl/articles/950106.pdf
Data publikacji:
2015-06-15
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
theory of law
analytical philosophy
legal axiology
law
competence norm
thetic norms
axiological norms
validation rules
rules of exegesis of law
inference rules
collision rules
conventional acts
legal norm
rational legislator
interpretation rules
Opis:
Zygmunt Ziembiński was one of the most prominent theoreticians of law in Poland in the second half of the 20th century. He developed an original theory of law defined as a theory of legal phenomena, which covered both logical-linguistic as well as real aspects of law. The theory served as a base for the development of a unique so-called advanced normative conception of sources of law, one of the greatest achievements of theory of law in Poland. This conception encompasses all the indispensable elements of a coherent system of binding legal norms: 1) indication of a political justification (ideological assumptions) of the entire system of law; 2) pre judgment of law-making competence of government agencies; 3) determination of the status of custom and precedent; 4) compilation of a catalogue of permissible interpretation rules; 5) compilation of a catalogue of permissible inferential rules (permissible rules of legal inferences); 6) compilation of a catalogue of permissible collision rules.
Źródło:
Filozofia Publiczna i Edukacja Demokratyczna; 2015, 4, 1; 230-249
2299-1875
Pojawia się w:
Filozofia Publiczna i Edukacja Demokratyczna
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Capital structure vs financing rules - the Visegrad Group countries
Autorzy:
Gostkowska-Drzewicka, Magdalena
Majerowska, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/27313352.pdf
Data publikacji:
2023
Wydawca:
Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:
equity capital
golden rules of accounting
silver rules of accounting
golden rules of financing
silver rules of financing
V4
kapitał własny
złote zasady rachunkowości
srebrne zasady rachunkowości
złote zasady finansowania
srebrne zasady finansowania
Opis:
Purpose: The purpose of this paper is to investigate whether the capital structure of stock exchange listed companies in individual countries of the Visegrad Group differs significantly, and whether these entities can be considered to be organizations implementing the principles of the golden and silver rules of accounting. Design/methodology/approach: The research hypotheses assumed were verified using appropriate statistical tools. Calculations were per-formed using the Gretl software and MS Excel. Findings: The basis for operating activity financing in the companies under examination mainly entailed equity. In practice, this means that most of the entities surveyed follow the silver, less frequently the golden (the more restrictive), rule of accounting. The results obtained for each country of the Visegrad Four differed significantly. The research conducted provides a basis for determining whether the golden and silver rules of accounting constitute factors affecting the decision-making regarding capital structure formation in companies listed in the Visegrad Group countries. The study covers companies listed in the four countries and provides a basis for further research in this area, with respect to both the sample size and the time series length. Research limitations/implications: The paper takes into account only listed companies, so its results do not explain capital structure behavior of other companies. The research is a contribution to further analyses of the capital structure, which covers all types of enterprises. Practical implications: The research conducted provides a basis for determining whether the golden and silver rules of accounting constitute factors affecting the decision-making regarding capital structure formation in companies listed in the Visegrad Group countries. The study covers companies listed in the four countries and provides a basis for further research in this area, with respect to both the sample size and the time series length. Originality/value: The most important principle of financing is that firms should try to match the characteristics of the financing as closely as possible to the characteristics of the assets being financed. Unfortunately, only a few studies on this subject can be found, especially internationally. Our research aims to fill a gap in the literature on the subject. It made possible to identify financing rules characterizing capital structure of the companies operating in different economic conditions. The study may be addressed to analysts, investors and managers of companies as well as researchers conducting research in corporate finance area.
Źródło:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2023, 169; 301--318
1641-3466
Pojawia się w:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Algorithm for generalization of action rules to summaries
Autorzy:
Tzacheva, A. A.
Powiązania:
https://bibliotekanauki.pl/articles/969800.pdf
Data publikacji:
2010
Wydawca:
Polska Akademia Nauk. Instytut Badań Systemowych PAN
Tematy:
action rules
interestingness
actionable knowledge discovery
summaries
diversity
generalization
flexible attributes
cost of action rules
Opis:
A knowledge discovery system is prone to yielding plenty of patterns, presented in the form of rules. Sifting through to identify useful and interesting patterns is a tedious and time consuming process. An important measure of interestingness is: whether or not the pattern can be used in the decision making process of a business to increase profit. Hence, actionable patterns, such as action rules, are desirable. Action rules may suggest actions to be taken based on the discovered knowledge. In this way contributing to business strategies and scientific research. The large amounts of knowledge in the form of rules presents a challenge of identifying the essence, the most important part, of high usability. We focus on decreasing the space of action rules through generalization. In this paper, we propose an improved method for discovering short descriptions of action rules. The new algorithm produces summaries by maximizing the diversity of rule pairs, and minimizing the cost of the suggested actions.
Źródło:
Control and Cybernetics; 2010, 39, 2; 457-468
0324-8569
Pojawia się w:
Control and Cybernetics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Mining indirect association rules for web recommendation
Autorzy:
Kazienko, P.
Powiązania:
https://bibliotekanauki.pl/articles/907860.pdf
Data publikacji:
2009
Wydawca:
Uniwersytet Zielonogórski. Oficyna Wydawnicza
Tematy:
reguły asocjacji
system zalecany
badanie sieci
association rules
indirect association rules
recommender system
web mining
web usage mining
Opis:
Classical association rules, here called 'direct', reflect relationships existing between items that relatively often co-occur in common transactions. In the web domain, items correspond to pages and transactions to user sessions. The main idea of the new approach presented is to discover indirect associations existing between pages that rarely occur together but there are other, 'third' pages, called transitive, with which they appear relatively frequently. Two types of indirect associations rules are described in the paper: partial indirect associations and complete ones. The former respect single transitive pages, while the latter cover all existing transitive pages. The presented IDARM* Algorithm extracts complete indirect association rules with their important measure-confidence-using pre-calculated direct rules. Both direct and indirect rules are joined into one set of complex association rules, which may be used for the recommendation of web pages. Performed experiments revealed the usefulness of indirect rules for the extension of a typical recommendation list. They also deliver new knowledge not available to direct ones. The relation between ranking lists created on the basis of direct association rules as well as hyperlinks existing on web pages is also examined.
Źródło:
International Journal of Applied Mathematics and Computer Science; 2009, 19, 1; 165-186
1641-876X
2083-8492
Pojawia się w:
International Journal of Applied Mathematics and Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady postępowania dyscyplinarnego
Rules of Disciplinary Proceedings
Autorzy:
Korzeniewska-Lasota, Anna
Powiązania:
https://bibliotekanauki.pl/articles/512640.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Diecezjalne Adalbertinum
Tematy:
disciplinary proceedings
disciplinary responsibility
rules of proceedings
Opis:
Disciplinary proceedings are these of repressive nature wherein penalties which limit the freedom and rights of a guilty person can be adjudicated. Such pro-ceedings are diversified and have no pattern for developing models of the disci-plinary responsibility of particular professions, including professions of public confidence. By focusing on the diversification of disciplinary proceedings, in-cluding the rules of such proceedings in particular models, the authoress opts for uniforming rules of the proceedings. She considers it necessary and possible to define basic rules of disciplinary proceedings which can be referred to while developing a code of disciplinary proceedings or different models of proceed-ings for particular occupation groups or professions. The article postulates rules which, according to the authoress, seem to be fundamental while not necessarily fit for all types of disciplinary proceedings. She notes that her suggestions are to be a proposal for the further discussion on developing standards of reliable pro-cedures in disciplinary proceedings.
Źródło:
Studia Ełckie; 2013, 15, 1; 37-49
1896-6896
2353-1274
Pojawia się w:
Studia Ełckie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Environment protection rules
Autorzy:
Roliński, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/618589.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Opis:
In the article the author presents the problems of rules in environment protection. The author has analyzed the legal problems concerning rules of protection. Currently the environmental rules are regulated primarily at the Environmental Protection Act. The basic principles are for example: principle of sustainable development, polluter pays principle and principle of access to information base. One of the key principles is the rule of sustainable development. It is also a system’s principle included in Constitution of Poland. European Union shall put this rule into effect.
Artykuł nie zawiera abstraktu w języku polskim
Źródło:
Studia Iuridica Lublinensia; 2014, 21
1731-6375
Pojawia się w:
Studia Iuridica Lublinensia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Formal rules-in-use on the EU labour market
Autorzy:
Szulc-Obłoza, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/581255.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
labour market
rules-in-use
policy
Opis:
The aim of the article is the analysis of rules-in-use on an individual as well aggregated level. The taxonomic method, descriptive analysis and critical literature review is used in the article. The European Union countries have been ordered and grouped according to the set of rules in force on the labour market. For a detail analysis, four countries have been selected, one country from each group. The taxonomy method has been used to rank the countries. Descriptive analysis of particular rules-in-use in selected countries is done. The World Bank data, mainly collected within Doing Business project and Mutual Information System on Social Protection, Social Security Programs Throughout the World as the main source of information are used. The article ends with a summary of rules-in-use of selected countries.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 509; 417-428
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Anapplication of decision rules in reinforcement learning
Autorzy:
Michalski, A.
Powiązania:
https://bibliotekanauki.pl/articles/206534.pdf
Data publikacji:
2000
Wydawca:
Polska Akademia Nauk. Instytut Badań Systemowych PAN
Tematy:
decision rules
Q-learning
reinforcement learning
rough set theory
Opis:
In this paper an application of decision rules to function representation in reinforcement learning is described. Rules are generated incrementally by method based on rough set theory from instances recorded in state-action-Q-value memory. Simulation experiment investigating the performance of the system and results achieved are reported.
Źródło:
Control and Cybernetics; 2000, 29, 4; 989-996
0324-8569
Pojawia się w:
Control and Cybernetics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Adulteresses and fornicatresses in Serbian law in the first half of the XIX century
Autorzy:
Gligić, Sanja
Powiązania:
https://bibliotekanauki.pl/articles/621607.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
cudzołożnice, nierządnice, prawo stanowione, prawo zwyczajowe, prawo kanoniczne
adulteresses, fornicatresses, legal rules, custom rules, canonical rules
Opis:
During the first and second Serbian uprisings, under the influence of historic, social, cultural and ethnic processes which played a significant role in forming and developing the Serbian state, women were punished for the criminal acts of adultery and fornica- tion, which is proven by a large number of verdicts, but also by custom and canonical rules which stipulated specific sanctions in these cases. It can be concluded from mentioned verdicts in cases of adultery that the penal policy enforced by Karadjordje (First Uprising) was milder compared to the penal policy of Grand Duke Milosˇ (Second Uprising). At the time of Miloš’s rule, on the evidence of preserved rulings, it can be seen that in the period between 1825 and 1828 adulteresses faced corporal punishment involving 50 to 100 lashes of the whip and/or exile in cases where the adultery was committed with a Turk. The period between 1837 and 1843 is characterized by a milder penal policy similar to that from the time of Karadjordje’s rule (25 lashes of the whip), and even milder (10 lashes of the whip or 25 strokes of the stick) but with one difference – aside from corporal punishment jail terms were also frequently applied albeit for only short periods of time. As for the punishing of fornicatresses, as opposed to the punishing of adulteresses, there is a discrepancy between canonical and customary rules on one side and legal regulations on the other. Fornicators were most frequently awarded the sentence of whipping (12 to 50 lashes), but in several cases of fornicator deliberation, verdicts were recorded regardless of the circumstances involved. If the misbehavior of a girl was discovered before her marriage, she (and her entire family) would be exposed as a laughing-stock, the chances of a regular marriage became minimal, and the most violent reaction of the village was to stone or exile the offender. Sanctions stipulated by two legal systems – clerical canons and customary law norms, when it came to the criminal acts of adultery and fornication, were in essence almost identical in that both the church and the village stipulated the harshest fine for female transgressors – their excommunication. The basic sanctions imposed by the Orthodox Church against “fallen” female members of the community ranged from the mild – denial of communion over a certain period of time, to those which, aside from the holy communion, also denied a female transgressor the presence during the second part of liturgy after prayer for non-christened, and the anathema – excommunication, which included exclusion from the church community (this was practiced in the most severe cases). These were not fines in the true sense of the word, but were more like categories of the present spiritual state of a particular member of the church, regardless of the type of transgression committed. However, the “sinner” always had to repent and return back to the community. This was the true purpose of these penances. As far as the customary law is concerned, it is known that it developed under a certain set of circumstances. Serbia, when it fell under Turkish rule, lost its legislative continuity. In the absence of state regulations, the customary law, simultaneously with church law and under its significant influence, became the only orient in the regulation of basic social relations and at the same time, its protector and guardian. All actions of individuals which differed from established social norms fell under the impact of public criticism and condemnation and were sanctioned in an appropriate way. Excommunication from the church or social community for these women was more severe than the death sentence which was sometimes levied for some of these criminal acts.
Źródło:
Miscellanea Historico-Iuridica; 2014, 13, 2; 101-121
1732-9132
2719-9991
Pojawia się w:
Miscellanea Historico-Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An approach from bankruptcy rules applied to the apportionment problem in proportional electoral systems
Autorzy:
Sánchez-Soriano, J.
Llorca, N.
Algaba, N.
Powiązania:
https://bibliotekanauki.pl/articles/406502.pdf
Data publikacji:
2016
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
apportionment rules
bankruptcy rules
standard of comparisons
proportional electoral systems
governability
Opis:
(Discrete) bankruptcy problems associated with apportionment problems have been defined. The authors studied which allocations for apportionment problems have been obtained when (discrete) bankruptcy rules were applied to the associated bankruptcy problems. They have shown that the (dis-crete) constrained equal losses rule coincides with the greatest remainder method for apportionment problems. Furthermore, new properties related to governability have been proposed for apportionment methods. Finally, several apportionment methods satisfying governability properties have been applied to the case of the Spanish Elections in 2015.
Źródło:
Operations Research and Decisions; 2016, 26, 2; 127-145
2081-8858
2391-6060
Pojawia się w:
Operations Research and Decisions
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Selected Tax Rules in the Polish Financial Law Literature
Autorzy:
Zieliński, Robert
Powiązania:
https://bibliotekanauki.pl/articles/2154954.pdf
Data publikacji:
2022-09-15
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
tax rules
Polish financial law
rational tax system
Opis:
The aim of the article is to characterise selected tax principles included in the Polish financial law literature. Legal academics and commentators widely emphasise that these principles are extremely crucial for the tax system. They express the postulates to which a properly designed tax, as well as a rational tax system, should correspond. In view of the fact that the academic discourse has been emphasising for many years that tax law is of low quality and thus difficult and costly to apply, as well as the low assessment of tax regulations enacted as part of the so-called Polish Deal, it was considered appropriate to remind the significance of the most important of these models, the content of which was expressed as tax principles.
Źródło:
Krytyka Prawa. Niezależne Studia nad Prawem; 2022, 13, 3; 184-198
2080-1084
2450-7938
Pojawia się w:
Krytyka Prawa. Niezależne Studia nad Prawem
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Quality improvement of rule-based gene group descriptions using information about GO terms importance occurring in premises of determined rules
Autorzy:
Sikora, M.
Gruca, A.
Powiązania:
https://bibliotekanauki.pl/articles/929576.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet Zielonogórski. Oficyna Wydawnicza
Tematy:
reguły decyzyjne
opis grupy genów
ontologia genu
decision rules
importance of rules premises
measures of rules interestingness
gene ontology
descriptions of gene groups
Opis:
In this paper we present a method for evaluating the importance of GO terms which compose multi-attribute rules. The rules are generated for the purpose of biological interpretation of gene groups. Each multi-attribute rule is a combination of GO terms and, based on relationships among them, one can obtain a functional description of gene groups. We present a method which allows evaluating the influence of a given GO term on the quality of a rule and the quality of a whole set of rules. For each GO term, we compute how big its influence on the quality of generated set of rules and therefore the quality of the obtained description is. Based on the computed quality of GO terms, we propose a new algorithm of rule induction in order to obtain a more synthetic and more accurate description of gene groups than the description obtained by initially determined rules. The obtained GO terms ranking and newly obtained rules provide additional information about the biological function of genes that compose the analyzed group of genes.
Źródło:
International Journal of Applied Mathematics and Computer Science; 2010, 20, 3; 555-570
1641-876X
2083-8492
Pojawia się w:
International Journal of Applied Mathematics and Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Concept of Unity in the Competition Law System
Autorzy:
Dobosz, Kamil
Powiązania:
https://bibliotekanauki.pl/articles/530199.pdf
Data publikacji:
2018-12-30
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
Unity
EU competitio law
principle of effectiveness
uniformity
national competition rules sensu stricto
national competition rules sensu largo
competition rules sensu largissimo
Opis:
The paper presents four pillars of competition law that can be recognised in the European Union and Member States, namely EU competition law, national competition law sensu stricto, national competition law sensu largo and competition rules sensu largissimo. In order to demonstrate that this multi-faceted and complex system is able to work in an orderly manner, it is considered in relation to various concepts, particularly unity, uniformity and effectiveness. Nevertheless, the concept of unity serves as a focal point for the observations. The perspective of the EU single market plays a part also, enhancing the call for unity. With regard to discussed threats for unity, possible solutions are proposed in the final part of the article.
L’article traite de quatre piliers du droit de la concurrence qui existe dans l’Union européenne et dans les États membres, à savoir le droit de la concurrence de l’UE, le droit de la concurrence national au sens strict, le droit de la concurrence national au sens large et les règles de la concurrence au sens large. Afin de démontrer que ce système multiforme et complexe est capable de fonctionner de manière ordonnée, il est considéré en relation avec divers concepts, notamment l’unité, l’uniformité et l’efficacité. Néanmoins, le concept d’unité sert de point focal pour les observations. La perspective du marché unique de l’UE joue également un rôle, renforçant l’appel à l’unité. Dans la dernière partie de l’article, des solutions possibles aux menaces discutées pour l’unité sont proposées.
Źródło:
Yearbook of Antitrust and Regulatory Studies; 2018, 11(18); 181-207
1689-9024
2545-0115
Pojawia się w:
Yearbook of Antitrust and Regulatory Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Optimal decision rules
Autorzy:
Girlich, H. J.
Powiązania:
https://bibliotekanauki.pl/articles/720453.pdf
Data publikacji:
1985
Wydawca:
Polska Akademia Nauk. Instytut Matematyczny PAN
Źródło:
Banach Center Publications; 1985, 16, 1; 115-122
0137-6934
Pojawia się w:
Banach Center Publications
Dostawca treści:
Biblioteka Nauki
Artykuł

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