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Wyświetlanie 1-15 z 89
Tytuł:
A simulator supporting the distribution of the primary subsidy in a faculty at Wroclaw University of Technology
Autorzy:
Rekuć, W.
Szczurowski, L.
Powiązania:
https://bibliotekanauki.pl/articles/406255.pdf
Data publikacji:
2015
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
algorithm for subsidy distribution
simulator
Opis:
Chosen aspects of a simulator supporting the distribution of the primary teaching subsidy in a faculty of Wroclaw University of Technology have been presented. The mathematical equations forming the basis for the algorithm have been analyzed. The general premises of adapting the set of teaching duties within a faculty to this model have been formulated. Various scenarios illustrating how the distribution of this subsidy works in practice have been shown. Introductory results of such simulations (using MS EXCEL) for a chosen scenario have been presented and discussed.
Źródło:
Operations Research and Decisions; 2015, 25, 4; 35-49
2081-8858
2391-6060
Pojawia się w:
Operations Research and Decisions
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A theoretical framework for determining the appropriate level of subsidy in an economy
Autorzy:
Osagiede, A. A.
Ekhosuehi, V. U.
Powiązania:
https://bibliotekanauki.pl/articles/406643.pdf
Data publikacji:
2015
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
entropy
Markov process
per capita income
subsidy
Opis:
A framework has been developed for determining the subsidy that, in the long run, serves to equalize the per capita income shares across income classes. The framework characterizes the income dynamics by the Markov process and uses the principle of maximum entropy for selecting among alternative subsidy schemes. The study provides a means to forecast the per capita income shares at any instant of time and serves as an objective tool to decide on the appropriate level of subsidy.
Źródło:
Operations Research and Decisions; 2015, 25, 2; 19-35
2081-8858
2391-6060
Pojawia się w:
Operations Research and Decisions
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opłata i dotacja uzdrowiskowa – ewolucja unormowań prawnych
Fee And Spa Subsidy – The Evolution Of Legal Regulations
Autorzy:
Michalak-Trybus, Bogusława
Powiązania:
https://bibliotekanauki.pl/articles/911300.pdf
Data publikacji:
2019-06-15
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
local fees
spa fee
spa subsidy
health resort municipalities
Opis:
The legislator’s fee and spa subsidy established a source of income for a local government unit that has the status of a spa (health resort) municipality. The health resort municipality may collect the health resort fee from natural persons staying more than one day for health, tourist, leisure and training purposes in the area of the health resort, applying the allowances and preferences indicated in the relevant act implementing the own tasks in the scope of preserving the spa functions of health resort for the award of a spa subsidy from the state budget. Both sources of financing of the health resort municipality are the compensation for the lost income of the health resort municipalities due to statutory restrictions on the economic and investment development of this type of local government unit. Often there are conflicts of interpretation concerning the adoption and implementation of the collection of the health resort fee, as well as in matters concerning the rules, manner and purpose of the use of the fee and the health resort subsidy by the health resort municipalities. The aim of the article is to present the most important aspects of the essence and legal nature of the fee and spa subsidy. The legal basis defining the functioning of the fee and spa subsidy has been discussed in historical perspective, from the late nineteenth century to the present, in the context of the income component of the spa commune under the provisions of administrative and tax law. The research considerations were based on the review of legislative acts regulating this matter in the aspect of the repealed and applicable law and positions presented in the literature on the subject. Proposals for legislative changes in this area have been presented, simultaneously indicating the purpose and effects of the amendment.
Źródło:
Studia Prawa Publicznego; 2019, 2, 26; 137-158
2300-3936
Pojawia się w:
Studia Prawa Publicznego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
State support of agricultural enterprises and its effectiveness
Autorzy:
Karpik, O.
Powiązania:
https://bibliotekanauki.pl/articles/573568.pdf
Data publikacji:
2008
Wydawca:
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Wydawnictwo Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie
Tematy:
state support
agricultural enterprise
enterprise
effectiveness
state subsidy
subsidy
financial position
Belorussia
agriculture
economic development
modern agriculture
Opis:
The problem of effective using of gated out budgetary funds in agrarian sector is discussed. An offer of development of a procedure which should consider potential productivity of each region and agricultural organization and promote a decrease of differences between enterprises and territories on a level of economic development is presented. Besides it is necessary to consider the future membership of Belarus in the World Trade Organization (WTO). Entering condition in this organization for the agrarian sector is a removal of budget assignments on financing exports and a limitation of level of the state support for agriculture.
Źródło:
Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego; 2008, 03(18)
2081-6960
Pojawia się w:
Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Compensatory subsidy transferred to the budgets of voivodeship self-governments in the context of regional policy instruments’ coordination
Autorzy:
Patrzałek, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/2125483.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
compensatory subsidy
regional policy
intervoivodeship fiscal imbalances
Opis:
Purpose – The aim of the paper is to consider to what extent a compensatory subsidy transferred to the budgets of voivodeship self-governments can help level fiscal imbalances among voivodeships. The article also aims to determine if and (if it is so) to what extent the rules and procedures related to a compensatory subsidy are coordinated with other instruments of regional policy. Method research – The paper uses the descriptive method with the elements of legal analysis and examines statistical data relating to the budgets of voivodeship self-governments in Poland during the years 2009-2017. Description of research – The paper studies the issues connected with construction together with the rules associated with the transfer of compensatory subsidy to voivodeship self-governments in the context of aims and instruments of a regional policy. In individual sections, the author presents the theoretical aspects of regional policy under the conditions of globalization, characterizes the functions and significance of compensatory subsidy for voivodeships in the context of good-governance and attempts to assess the scope of the coordination of the procedures referring to a compensatory subsidy with other instruments of a regional policy. Results – It has been stated that a compensatory subsidy transferred to the budgets of voivodeships should be considered not only as the source of budget revenues, but also as an instrument of a regional policy. The allocation of public funds to voivodeships takes place by means of numerous autonomous public institutions that use different (and uncoordinated – from the point of view of regional policy) criteria and procedures. This in turn has a negative consequence in the form of excessive dispersion of public funding among voivodeships and in the duplicated realization of public tasks by numerous institutions. Subsequently, it increases the costs of the functioning of the public administration. During the analysis of the rules, procedures and construction of a compensatory subsidy it was shown that this particular financial instrument is neither connected nor coordinated with different instruments of regional policy.
Źródło:
Optimum. Economic Studies; 2019, 4(98); 16-27
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Did Subsidy Depend on the Performance of Higher Education Institutions in Poland? Comparative study
Autorzy:
Kalinowski, Sławomir
Powiązania:
https://bibliotekanauki.pl/articles/1194945.pdf
Data publikacji:
2017
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
higher education institutions
performance based funding
scientific staff potential
algorithm of the subsidy allocation
Opis:
Since early 1990s the system of financing higher education institutions in Poland is based on the algorithm which binds the value of subsidy also with the performance. It is basically depended on the number and the structure of the students and scientific staff, but within the past years new factors have been introduced: grants acquisition and internationalization. The goal of the article is to verify to what extent the value of the subsidy depended on the performance of the universities. The test produced the positive outcome for the universities of life sciences and universities of economics, which were outstanding for the statistically significant change of the index.
Źródło:
Edukacja Ekonomistów i Menedżerów; 2017, 46, 4; 133-148
1734-087X
Pojawia się w:
Edukacja Ekonomistów i Menedżerów
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ochrona przyrody i edukacja ekologiczna – wykorzystanie środków publicznych uzyskiwanych z umów dotacji
Environmental Protection and Ecological Education – Use of Public Funds from Subsidy Contracts
Autorzy:
Papińska, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/416587.pdf
Data publikacji:
2017-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
environmental protection
ecological education
subsidy contracts
public funds
environment
Opis:
The Supreme Audit Office examined whether the public funds transferred on the basis of subsidy contracts for realisation of projects related to environmental protection and ecological education were appropriately used by beneficiaries. Twenty entities were audited that used the subsidies, which are not budget units established for this purpose. Among the auditees, there were 17 non-governmental organisations, two local self-government units and one higher education school. Sixty projects were audited altogether that had been implemented between 1 January 2013 and 22 February 2016.
Źródło:
Kontrola Państwowa; 2017, 62, 1 (372); 87-92
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Guarantees of legality and selected aspects of legal liability in subsidy law
Autorzy:
Bartes, Richard
Powiązania:
https://bibliotekanauki.pl/articles/643406.pdf
Data publikacji:
2020-03-31
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Opis:
The article is dealing with guarantees of legality and with selected legal aspects of the legal liability in subsidy law. The subsidy law is a constituent of the fiscal part of the Czech financial law. The importance of the subsidy law is intensified by the fact that the subject of the subsidy law is the redistribution of public money. In fact, public money is associated with the public interest and has to be therefore protected from a misusing and from a wasting. Such protection consists of legal instruments, which are of a preventive or punitive nature. These legal instruments are applied in subsidy legal relationships between a subsidy recipient and a subsidy grantor in case of violation of financial (subsidy) norms, which shall give rise to the legal liability. In some cases the sanction is applied by the subsidy grantor, sometimes by the tax administration. The main aim of the article is to confirm or disprove the hypothesis that sanctions in the subsidy law are the same for cases when a subsidy is provided from state funds and for cases when a subsidy is provided from territorial funds. The partial aim of the paper is to analyse when the subsidy grantor and the tax administration would apply the sanction and to present particular guarantees of legality in the subsidy law. The research methods used in the article are analysis and synthesis, description and comparative methods.
Źródło:
Financial Law Review; 2020, 17, 1; 1-11
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Assumptions concerning a software supporting the primary intramural teaching subsidy distribution at the Wroclaw University of Science and Technology faculty
Autorzy:
Szczurowski, L.
Rekuć, Witold
Powiązania:
https://bibliotekanauki.pl/articles/406385.pdf
Data publikacji:
2019
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
university budget
decision
financing of teaching
subsidy distribution algorithm
software architecture
budżet uniwersytet
decyzja
finansowanie nauczania
algorytm dystrybucji subwencji
architektura oprogramowania
Opis:
Assumptions concerning a software supporting the primary intramural teaching subsidy distribution at a Wroclaw University of Science and Technology faculty compatible with a distribution algorithm are described. Strategic goal, main problems, roles and operational tasks of this support are identified. Selected business processes and system use cases are analyzed. Concepts as well as introductory system architecture accommodating the necessity of the subsidy distribution algorithm updating are elaborated. Proposals important from the point of view of the dean’s financial assistant preparing analytical data concerning subsidy distribution for the faculty provisional as well as final budged version are formulated.
Źródło:
Operations Research and Decisions; 2019, 29, 2; 89-101
2081-8858
2391-6060
Pojawia się w:
Operations Research and Decisions
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływ subsydiowania na polskie rybołówstwo morskie
The influence of the subsidy on the Polish maritime fisheries
Autorzy:
Marciniak, M.
Powiązania:
https://bibliotekanauki.pl/articles/78421.pdf
Data publikacji:
2013
Wydawca:
Zachodniopomorski Uniwersytet Technologiczny w Szczecinie. Wydawnictwo Uczelniane ZUT w Szczecinie
Źródło:
Folia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica; 2013, 71
2081-0644
Pojawia się w:
Folia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Are export refunds necessary?
Autorzy:
Krzyzanowski, J.T.
Powiązania:
https://bibliotekanauki.pl/articles/572664.pdf
Data publikacji:
2010
Wydawca:
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Wydawnictwo Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie
Tematy:
agriculture
Common Agricultural Policy
export subsidy
Polska
beef
veal
export refund
European Union
Opis:
The paper deals with the problem of export refunds in the EU agricultural trade. While examining Polish exports of beef and veal, an answer to the question is sought, if the exports refunds are necessary. The answer is positive, despite the fact that most probably the export subsidies in the EU will cease to exist after 2012.
Źródło:
Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego; 2010, 10(25), 3
2081-6960
Pojawia się w:
Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Right to a Trial When Applying for Public Funds for Educational Tasks in the Light of the Evolution of the Case Law of Administrative Courts
Autorzy:
Salachna, Joanna M.
Ostrowska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/27310148.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
right to a trial
court jurisdiction
education subsidy
education part of the general subvention
right to a subsidy and a subvention
Opis:
In the modern history of the Polish administrative court system, an important legal issue that still needs to be clearly resolved is the jurisdiction of courts over acts and actions taken by the public administration other than administrative decisions or rulings. This issue arises in the area of the process of applying for public funds for the performance of educational tasks by public and non-public units of the system of education (with regard to the so-called education subsidies provided from the budgets of local and regional government units), as well as in the area of receiving from the state budget the educational part of the general subvention by local and regional government units themselves. The dispute concerning the jurisdiction over the determination and transfer of education subsidies, which started with the dispute over the legal nature (civil or administrative law) of the relationship arising from the education subsidy, continued for more than 20 years and was only brought to an end by the 2016 amendment to the Act on the system of education. In contrast, the analogous dispute concerning jurisdiction of courts in cases involving the determination of the value and transfer of the educational part of the general subvention to local and regional government units actually remains unresolved to this day. This paper presents an analysis of the evolution of the case law of administrative courts in the cases mentioned above. The primary purpose of this analysis was to formulate conclusions de lege ferenda, the consideration of which would lead to the real and effective exercise of their rights (including the constitutional right to a trial) by the bodies that run public or non-public units of the system of education, as well as by local and regional government units.
Źródło:
Miscellanea Historico-Iuridica; 2023, 22, 2; 125-150
1732-9132
2719-9991
Pojawia się w:
Miscellanea Historico-Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Intervention Tales: Talk, Documents, and “Engagement” on a Wage Subsidy Project
Autorzy:
Molina, Julian
Powiązania:
https://bibliotekanauki.pl/articles/623475.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Documents
Ethnomethodology
Labor Market Interventions
NEETs
Social Problems Work
Studies of Work
Opis:
Drawing from ethnographic fieldwork on a wage subsidy project for NEETs in London, this article examines how talk and documents are used to make sense of caseloads and clients. The article draws attention to the way that staff account for clients through using “Intervention Tales.” The use of these tales provide insights into the routine implementation of labor market interventions. The article describes the work involved in documenting staff-client interactions and selecting which clients to put forward for “live vacancies.” The article shows how organizational documents, spreadsheets, and client registration forms are used as resources for assessing “hard to engage” clients during routine activities. In this sense, intervention tales, talk, and documents provide practical resources for organizing ordinary activities, such as segmenting client caseloads and characterizing individual clients.
Źródło:
Qualitative Sociology Review; 2018, 14, 1; 68-82
1733-8077
Pojawia się w:
Qualitative Sociology Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ujęcie w ewidencji księgowej pomocy udzielanej przedsiębiorcom zatrudniającym osoby niepełnosprawne
The Records of Aid for Entrepreneurs Employing the Disabled
Autorzy:
Żuk, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/1835342.pdf
Data publikacji:
2020-05-12
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
Tematy:
pomoc państwa na zatrudnienie
program pomocowy
zakład pracy chronionej
rekompensata podwyższonych kosztów
dofinansowanie do wynagrodzeń
Międzynarodowe Standardy Rachunkowości
state subsidy for employment
aid programme
sheltered workshop
reimbursement of higher costs
subsidy to payments
International Standards of Accountancy
Opis:
The paper deals with the problems of the records and presentation in financial reports of the aid for entrepreneurs employing the disabled, the entrepreneurs who run sheltered workshops and the „open labour market.” Such problems are important, taking into consideration the changes in the regulations concerning the public aid after Poland had joined the European Union. The employers who employ the disabled may obtain reimbursement of their higher costs. It consists in additional financing of payment for the disabled, through PFRON and the budget fees for the Social Insurance Company within the confines of programme no 52/2004/JK, the reimbursement of higher costs. Entrepreneurs therefore obtain aid to employ the disabled, a fact that causes new problems, i.e., how to place it in the account books and presentation in the financial records. Subsidies to payments are an aid that entrepreneurs receive to their bank account. Paying parts of ZUS fees from the disabled through PFRON and the budget consists in including them in DRA declaration. Entrepreneurs do not pay them to ZUS, so there is no financial tranfer. According to the author, we may use the rules of the International Standards of Accountancy by which to represent the aid for the disabled in the account books and financial records. On the basis of art. 10 , section 3 of the accountancy law one may use the principles defined in the International Standards of Accountancy (Pol. MSR) 20 to represent the aid in account books and financial records. According to these standards, there are two methods by which to present this aid in the financial records that can be accepted: as an income in the calculation of profits and losses, or as a reduction of costs.
Źródło:
Roczniki Nauk Społecznych; 2007, 35, 3; 83-91
0137-4176
Pojawia się w:
Roczniki Nauk Społecznych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Subwencja ogólna jako źródło dochodów gmin powiatu włodawskiego
The general subsidy as a source of incomes of communes of the Wlodawa district
Autorzy:
Wesolowski, G.
Kobialka, A.
Powiązania:
https://bibliotekanauki.pl/articles/870000.pdf
Data publikacji:
2014
Wydawca:
The Polish Association of Agricultural and Agribusiness Economists
Źródło:
Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu; 2014, 16, 6
1508-3535
2450-7296
Pojawia się w:
Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 89

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