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Tytuł:
Zasady korzystania przez komisję śledczą z uprawnień wynikających z art. 14 ust. 1 ustawy o sejmowej komisji śledczej
The use by an investigative committee of powers arising from Article 14 para. 1 of the Act on Sejm Investigative Committees
Autorzy:
Odrowąż-Sypniewski, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/2211951.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
investigative committee
Opis:
Exercising by a committee of legally determined methods of obtaining “evidence” does not result in the possibility of perceiving of entities and people to whom commission requests are addressed as subjects of a parliamentary inquiry. However the investigative committee is bound by the scope of a resolution on its appointment, and it is allowed to exercise its rights resulting from the act only to the extent which is necessary to investigate the matter being the subject of its inquiry and in such a way that does not to infringe personal rights of third parties. The fact that the scope of activities of the investigative committee does not include an examination of activities of certain institutions does not exclude the possibility for the committee to obtain, according to provisions of the act, information and documents from such entities.
Źródło:
Zeszyty Prawnicze BAS; 2018, 4(60); 59-62
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Audit Committee Structure and Earnings Management in Asia Pacific
Autorzy:
Qaiser, Rafique Yasser
Abdullah, Al Mamun
Powiązania:
https://bibliotekanauki.pl/articles/557711.pdf
Data publikacji:
2016-03-30
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
Audit committee
earning management
Opis:
The relationships between the audit committee structure and earnings management is quite complicated. They are not simply bivariate correlations. Rather, there may be mediating effects or moderating influences on these casual associations. Nonetheless, previous research has not investigated these complicated relationships in emerging markets with an advanced economy. This paper aims to examine the mediating impact of audit committee structure and earnings management in Australia, Malaysia, and Pakistan. The results suggest that audit committee size is positively associated with financial reporting quality. We also noted that, instead of adding value, audit committee independence is negatively associated with reporting quality. The results indicate that the audit committee is a less significant factor in corporate governance than suggested by many previous researchers and policy makers. This paper contributes to the literature on corporate governance and earnings management by introducing a framework for identifying and analyzing moderating variables that affect the relationship between the audit committee structure and earnings management.
Źródło:
Economics and Business Review; 2016, 2(16), 1
2392-1641
Pojawia się w:
Economics and Business Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zebranie Komitetu Kontaktowego prezesów NOK i ETO – wzmocnienie współpracy europejskich organów kontrolnych
Meeting of the Contact Committee of the Heads of SAIs and the ECA – Improvement of Cooperation among European Audit Institutions
Autorzy:
Miękina, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/416529.pdf
Data publikacji:
2014-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
SAIs
ECA
Contact Committee
Opis:
In October 2014, in Luxemburg, Heads of twenty-eight Supreme Audit Institutions (SAIs) of the European Union and the European Court of Auditors (ECA) met to discuss the most important issues related to public audit and economy management in the EU, and to agree on joint activities in certain areas. The most important issue discussed at this year’s meeting were opportunities to improve cooperation between national Supreme Audit Institutions and the European Court of Auditors.
Źródło:
Kontrola Państwowa; 2014, 59, 6 (359); 166-175
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Założenia zmian w regulacji prawnej w dziedzinie funkcjonowania Komisji ds. Unii Europejskiej – materiał analityczny
Assumptions for changes in legal regulations in the field of operation of the European Union Affairs Committee. Analytical material
Autorzy:
Cieślik, Ziemowit
Powiązania:
https://bibliotekanauki.pl/articles/2216048.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Sejm committee
European Union
Opis:
This paper deals with the regulation which specifies the rules in which the Sejm affects the policies of the European Union. It examines the assumptions for change in respect of the Act of 8 October 2010 on Cooperation of the Council of Ministers with the Sejm and the Senate in Matters Related to the Republic of Poland’s Membership in the European Union, as well as the Standing Orders of the Sejm. The proposed changes relate primarily to the socalled a general mechanism of cooperation in the field of EU law making between the Council of Ministers and the Sejm and the Senate. It is assumed that general principles relating to the so-called political dialogue and the carrying out by the Sejm of notification duties will be introduced by the Cooperation Act. The proposed amendment to the Standing Orders of the Sejm deals with participation by the branch committees in consideration of documents that are sent to the Sejm by the EU institutions, as well as the participation of the Sejm operating at plenary sitting in activities related to Poland’s membership in the EU.
Źródło:
Zeszyty Prawnicze BAS; 2016, 1(49); 103-116
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat wykładni art. 163a ust. 2 regulaminu Sejmu
Legal opinion on the interpretation of Article 163a Paragraph 2 of the Standing Orders of the Sejm of the Republic of Poland
Autorzy:
Kubuj, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/16637006.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
parliamentary committee
motion to adjourn
Opis:
In the light of Article 163a Paragraph 2 of the Standing Orders of the Sejm of the Republic of Poland the motion to adjourn the examination of the matter by a parliamentary committee is a procedural proposal, since it concerns the conduct of the committee that is hearing the case and does not lead to a decision on the merits. Although the rules of the Parliament don’t define the issue of “postponing” of the work of parliamentary committees, the deadline for the return to the matter should be clarified in some way. In this case the request for deferral of consideration by the committee, pending the outcome of the court. Although it does not indicate a specific date, it specifies a time of return.
Źródło:
Zeszyty Prawnicze BAS; 2012, 2(34); 67-71
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat postępowania z projektem ustawy podczas prac komisyjnych między pierwszym i drugim czytaniem
Legal opinion on the proceedings in relation to a bill during committee work on that bill between its first and second reading (WAUiP-946/15)
Autorzy:
Gierach, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/6567743.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Sejm committee
amendment
legislative process
Opis:
On the basis of a particular bill, the author analyses the possibility of continuing work on that bill even if the title of the act has not been approved in voting. She also examines admissibility of recognition as an amendment of a proposal having the same wording as the title rejected in the vote. In the author’s view, due to the principles of effectiveness and efficiency of legislative work and, above all, due to the lack of specific regulation in this respect, numerous issues concerning the committee stage of legislative process can be resolved in accordance with parliamentary practice, and the committee has high level of autonomy in this area. For these reasons, the author allows the possibility of submission of the above-mentioned amendments and taking a stance on them.
Źródło:
Zeszyty Prawnicze BAS; 2015, 3(47); 73-77
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie członkostwa w Komisji ds. Unii Europejskiej posła o statusie niezrzeszonym
Legal opinion on the membership in the European Union Affairs Committee of a non-aligned Deputy
Autorzy:
Odrowąż-Sypniewski, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/2216626.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Sejm Committee
Deputy
European Union
Opis:
From the wording of Article 148a para. 12 of the Standing Orders of the Sejm it follows that the candidate for a Committee must be a member of the association (club, alliance) which designates him to take this position. The mandate of the member of the Committee, who has lost membership in the association designating him to the Committee, does not expire automatically. Any change of a representative is dependent on the initiative of the club or alliance which designated the candidate. In the present situation, Member may be legally a member of European Union Affairs Committee to the time in which political formation which designated him/her takes the initiative to replace its representative or until the election of the new Commission.
Źródło:
Zeszyty Prawnicze BAS; 2016, 3(51); 157-162
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Bolączki mieszkańców województwa bialskopodlaskiego w początkowym okresie jego istnienia (1975-1976) w świetle listów i skarg kierowanych do Komitetu Wojewódzkiego PZPR w Białej Podlaskiej
Autorzy:
Orłowski, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/564052.pdf
Data publikacji:
2020
Wydawca:
Towarzystwo Nauki i Kultury Libra
Tematy:
communism
Voivodeship Committee
Biała Podlaska
PZPR
Opis:
Everyday obstacles approached by the inhabitants of the Biała Podlaska Voivodeship in the first years after its establishment (1975-1976) reflected in letters and complaints addressed to the PZPR’s Voivodeship Committee in Biała Podlaska
Źródło:
Radzyński Rocznik Humanistyczny; 2020, 18; 83-92
1643-4374
Pojawia się w:
Radzyński Rocznik Humanistyczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wytyczne w sprawie funkcjonowania audytu wewnętrznego w Polsce
Guidelines on the functioning of the internal audit in Poland
Autorzy:
Winiarska, Kazimiera
Powiązania:
https://bibliotekanauki.pl/articles/596469.pdf
Data publikacji:
2019
Wydawca:
Łódzkie Towarzystwo Naukowe
Tematy:
internal audit, audit committee, audit procedures.
Opis:
The internal audit has functioned in the world for several centuries; however, in Poland, it was legally introduced to the public sector in 2002. In other sectors, very few regulations are in force; all of them are limited to selected areas of the functioning of the internal audit. The aim of the study is to present the scope of legal regulations on the subject of internal audit in Poland from the point of view of the following types of entities: public sector entities, public-interest entities, public companies, The research focused on the legal regulations regarding internal audits. The presented regulations show that the public sector is mostly regulated by legal acts, ordinances, and announcements. Audit procedures are described by Recommendation H, and public-interest entities and public companies have their own guidelines on the subject of audit statements.
Audyt wewnętrzny funkcjonuje na świece od kilku wieków, ale w Polsce został wprowadzony ustawowo w sektorze finansów publicznych w 2002 r. W pozostałych sektorach obowiązują regulacje prawne ograniczające się do wybranych aspektów funkcjonowania audytu wewnętrznego. Celem opracowania jest prezentacja zakresu regulacji prawnych audytu wewnętrznego w Polsce w przekroju następujących typów jednostek: − jednostki sektora finansów publicznych, − jednostki zainteresowania publicznego, − spółki giełdowe, − banki. Badaniem objęto przepisy prawne regulujące zakres audytu wewnętrznego. Z zaprezentowanych regulacji wynika, że najpełniej w formie ustawy, rozporządzeń i komunikatów jest uregulowany sektor finansów publicznych, procedury audytowe dla banków są opisane w Rekomendacji H, a jednostki zainteresowania publicznego i spółki giełdowe posiadają wytyczne w sprawie komitetów audytu.
Źródło:
Studia Prawno-Ekonomiczne; 2019, 111; 325-339
0081-6841
Pojawia się w:
Studia Prawno-Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
KOR I TEATR
KOR and Theatre
Autorzy:
WACHOWSKI, JACEK
Powiązania:
https://bibliotekanauki.pl/articles/776917.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
KOR – Workers’ Defense Committee
theatre
performance
Opis:
The article is an attempt at characterizing the connections between KOR (the Workers’ Defense Committee, established by a group of Polish oppositionists in June 1976) and theatrical practice. Theatrical references are mentioned together with the prevailing literary –regerences in two areas: biographical (the founders of the movement were writers, poets, songwriters, and actors) and ideological. The biographical area also serves as an introduction to the other perspective which can be referred to as ideological. The theatre became a breeding ground for thoughts defying the communist reality. It was a meeting place for the broadly defined opposition, a cradle of ideas hostile to the system based on “workers and peasants” and the alliance with the Soviet Union. The resulting works included politicized performances of the classics as well as performances presented by alterative groups: Teatr Ósmego Dnia: Teatr 77, Jedynka, Provisorium and Teatr Stu. KOR’s activity from 1976 to the beginning of martial law introduced on 13 December 1981 clearly shows that the links between the revolutionary movement and the theater were an important feature of dissident activity and helped to reinforce and popularize its ideological values.
Źródło:
Slavia Occidentalis; 2018, 75/2; 69-79
0081-0002
Pojawia się w:
Slavia Occidentalis
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie możliwości zgłoszenia wniosku o odwołanie członka prezydium komisji przez posła niebędącego członkiem komisji
Legal opinion on the admissibility of making a motion to recall a member of a committee presidium by a Deputy who is not a member of the committee
Autorzy:
Gierach, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/11868274.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Sejm committee
Deputy to the Sejm
Opis:
The opinion addresses the question of autonomy of a Sejm committee in the situation when a Deputy who is not its member – exercising his/her right to take part in a committee meeting and making motions – puts a motion to recall a member of the presidium (bureau) of that committee. The author gives her opinion, based on her own interpretation of the provisions of the Standing Orders of the Sejm, that such motion should be considered admissible, since there is no legal basis that would make that motion illegitimate.
Źródło:
Zeszyty Prawnicze BAS; 2013, 2(38); 181-184
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna dotycząca prac nad projektem ustawy w komisji i podkomisji
Legal opinion on the work on bills at the committee and subcommittee stage
Autorzy:
Gierach, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/12242470.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Sejm committee
subcommittee
meeting
legislative procedure
Opis:
The author claims that there is no possibility for sub‑committee members to submit to the chairperson a written request requiring him/her to convene a meeting or to convene a meeting of the subcommittee by the Presidium of the Sejm. As a means obligating the members of the subcommittee to hold a meeting to consider a bill, she points out, inter alia, a time limit for submission of the report on the work of the subcommittee which could be specified in the resolution appointing it. She also indicates that the committee is allowed to take over a bill considered by a sub‑committee, by taking an appropriate resolution.
Źródło:
Zeszyty Prawnicze BAS; 2013, 3(39); 87-90
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie zakresu kompetencji przewodniczącego oraz Prezydium Komisji Odpowiedzialności Konstytucyjnej
Legal opinion on the scope of competence of chairperson and presidium of the Constitutional Accountability Committee
Autorzy:
Chybalski, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/6567744.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Constitutional Accountability Committee
Sejm Committee
constitutional accountability
Standing Orders of the Sejm
Tribunal of State
Opis:
The opinion points out that a key role in the preparation of preliminary motions to hold persons accountable before the Tribunal of State is played by the Constitutional Accountability Committee acting in corpore. The Commission has an exclusive power to take substantive decisions concerning the conduct of proceedings relating, e.g., to an assessment of the validity of the submitted motions as to evidence. The tasks of presidium and chairperson of the Committee are, in principle, limited to organizational and technical issues, such as planning a timetable of committee meetings and proposing the agenda of the debate (presidium) and representing the Committee in external events, as well as hearing witnesses and experts (chairperson). The performance of the presidium or chairperson is reviewed by the Committee. In the event of a negative assessment of the work of these authorities, the Committee has the power to make appropriate changes in membership of the presidium, including changing its chairperson.
Źródło:
Zeszyty Prawnicze BAS; 2015, 3(47); 78-83
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wybrane zagadnienia z zakresu lobbingu
Selected problems of lobbying
Autorzy:
Waszczuk-Napiórkowska, Jolanta
Powiązania:
https://bibliotekanauki.pl/articles/2211877.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
committee of the Sejm
lobbying
petition
Opis:
In response to questions from the managing team of the Chancellery of the Sejm’s he author of the opinion claims that an entity which carries out professional lobbying activities and whose representatives are lobbyists registered in the Sejm, has a right to submit petition addressed to the Sejm concerning amendment of an act connected with their actions as the entity who carries out professional lobbying activities. A person who carries out professional lobbying activities and a person who is entitled to represent the entity which carries out such activities may attend sittings of the Committee on Petitions’ sitting upon an invitation of the committee’s presidium’s or a chairperson.
Źródło:
Zeszyty Prawnicze BAS; 2018, 2(58); 60-64
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 432

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