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Wyszukujesz frazę "Piotr, Russel" wg kryterium: Autor


Tytuł:
Ocena sprawozdania ogolnego Komisji Europejskiej z działalności Unii Europejskiej
Assessment of the general report of the European Commission on the activities of the European Union
Autorzy:
Jolanta, Adamiec
Konrad, Kuszel
Mirosław, Sobolewski
Zofia, Szpringer
Adrian, Grycuk
Jacek, Krzak
Piotr, Russel
Kamilla, Marchewka-Bartkowiak
Paweł, Bachmat
Paweł, Kościelny
Dobromir, Dziewulak
Łukasz, Żołądek
Marek, Jaśkowski
Powiązania:
https://bibliotekanauki.pl/articles/2216090.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
report
European Union
European Commission
Opis:
The article contains description of the subject matter of the European Commission’s document, as well as its substantive and legal assessment. The authors point out that the report is not controversial. The document issued by the European Commission is correct from the legal point of view and conforms to the adopted work program. Most of the issues described in the report were raised in the course of the year in the form of detailed documents.
Źródło:
Zeszyty Prawnicze BAS; 2019, 2(62); 55-89
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena rządowego projektu ustawy o zmianie ustawy – Kodeks spółek handlowych oraz niektórych innych ustaw
Assessment of the governmental Bill on Amending the Act – Commercial Companies Code and Certain other Acts
Autorzy:
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2215805.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Commercial Companies Code
bill
entrepreneurship
Opis:
Shareholders of a simple joint-stock company (PSA) would neither be obliged to cover the minimum share capital prior to the formation of the company, nor they would be liable for the company’s obligations. The PSAs may be established for any legally permissible purpose, not only in the case of new innovative high-risk projects (start-ups), but also in situations where personal liability for liabilities incurred by the company is avoided. The creditor security mechanisms proposed in the bill may not be sufficient to satisfy PSA’s creditors.
Źródło:
Zeszyty Prawnicze BAS; 2019, 3(63); 100-105
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Potencjał instytucjonalnych form dodatkowego oszczędzania w zakresie zwiększenia dochodów emerytów w Polsce
Potential of institutional forms of additional saving to increase the income of pensioners in Poland
Autorzy:
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2196938.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
s replacement rate
occupational pension schemesemployee capital plans
individual retirement accounts
individual retirement security accounts
Opis:
The article explores the degree of popularisation of the voluntary pension system in Poland and examines the popularity of the existing forms of savings. The aim of the article is also to try to answer the question which of the existing forms of additional saving offer the greatest chance of enhancing the income adequacy of pensions by increasing the low replacement rates that can be expected from the general basic system. The paper begins with a review of selected studies on the development of voluntary forms of additional saving for retirement in Poland. In the next section the author addresses the issue of voluntary retirement savings from an individual perspective in the context of the forecast declining replacement rate. The third section focuses on an analysis of the dissemination of the existing forms of voluntary saving for retirement and their potential to increase the income of pensioniers in Poland. The conducted analysis proved that the degree of popularisation of additional forms of saving for retirement in Poland is still low, although the greatest potential for its increase should be seen in the development of employee capital plans (pracownicze plany kapitałowe, PPK).
Źródło:
Studia BAS; 2022, 4(72); 73-101
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Obciążenia fiskalne rodzin w Polsce na tle państw UE
Fiscal burden of Polish families in comparison to the EU member states
Autorzy:
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/11541876.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
fiscal burdens
direct taxes
indirect taxes
tax reliefs
family
fertility rate
Opis:
The paper discusses selected issues related to fiscal burden placed on the Polish families in light of concerns over Poland’s falling fertility rate which belongs to the lowest in the UE and the world. The author claims that one of the major reasons for that is an inefficient support to the families with children. This article analyses whether the fiscal system in Poland distinguishes people who bear significant costs associated with raising children. It presents Poles’ tax burden on labour income through the example of the largest group of taxpayers paying taxes under the relevant income tax scale, the scope of direct financial support to Polish families, as well as their fiscal burden associated with direct taxes.
Źródło:
Studia BAS; 2016, 1(45); 113-133
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wiek emerytalny w Polsce na tle państw Unii Europejskiej. Konsekwencje utrzymywania niskiego minimalnego wieku emerytalnego
The retirement age in Poland as compared to other EU member states. The consequences of maintaining a low minimum retirement age
Autorzy:
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/20679270.pdf
Data publikacji:
2023-11-21
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
Tematy:
retirement age
retirement
retirement system
equalising the retirement age
raising the retirement age
wiek emerytalny
emerytura
system emerytalny
wyrównywanie wieku emerytalnego
podnoszenie wieku emerytalnego
Opis:
Celem artykułu jest zaprezentowanie występujących w całej Unii Europejskiej tendencji w zakresie kształtowania minimalnego wieku emerytalnego, jak również najważniejszych implikacji wynikających z utrzymywania niskiego wieku emerytalnego w Polsce. Przeprowadzona analiza powinna umożliwić weryfikację hipotezy, iż w dłuższej perspektywie czasowej niezasadne jest utrzymywanie tak niskiego wieku emerytalnego, zwłaszcza dla kobiet. Jednocześnie pozytywne zweryfikowanie tak postawionej hipotezy powinno umożliwić sformułowanie następującej rekomendacji – należy podjąć działania, których celem będzie uzyskanie konsensusu co do potrzeby stopniowego zrównania wieku emerytalnego kobiet i mężczyzn na poziomie 65 lat. Jest to bowiem warunek konieczny skuteczności wdrożenia proponowanej rekomendacji. W artykule zaproponowano również autorską koncepcję uelastycznienia wieku emerytalnego, która mogłaby zmniejszyć prawdopodobny opór społeczny wobec proponowanych zmian.
The aim of the article is to present the trends occurring across the European Union regarding the determination of the minimum retirement age, as well as the key implications of maintaining a low retirement age in Poland. The conducted analysis should allow for the verification of the hypothesis that, in the long-term, maintaining such a low retirement age especially for women, is unjustified. Simultaneously, a positive verification of this hypothesis should enable the formulation of the following recommendation: actions should be taken to achieve a consensus on the need to equalise gradually the retirement age for women and men at the level of 65 years. This is a necessary condition for the effectiveness of implementing the proposed recommendation. The article also proposes an original concept for the flexibility of the retirement age, which could reduce potential societal resistance to the proposed changes.
Źródło:
Studia i Prace Kolegium Zarządzania i Finansów; 2023, 191; 9-22
1234-8872
2657-5620
Pojawia się w:
Studia i Prace Kolegium Zarządzania i Finansów
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ewolucja wieloletnich ram finansowych Unii Europejskiej
Evolution of the multi‑annual financial framework of the European Union
Autorzy:
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/16539522.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
financial policy
EU budget
EU multi - annual financial framework
financial programming
financial perspective
Opis:
The paper looks at the EU’s multi - annual financial programming with particular emphasis on the current multi-annual financial framework (MFF) for 2007–2013. The paper begins by describing the main categories of revenue and expenditure of the EU budget during the period 1988–2011. Next, the origin of the EU’s medium‑term planning is briefly presented, as well as the first three (i.e. 1988–1992, 1993–1999 and 2000–2006) financial frameworks. The final section assesses the 2007–2013 framework. On the basis of this analysis, the author concludes that over the years major changes have occurred in both the income sources and spending priorities for the EU budget.
Źródło:
Studia BAS; 2012, 3(31); 87-108
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena skutków regulacji zawartych w poselskim projekcie ustawy o zmianie ustawy – Kodeks pracy
Regulatory impact assessment of the Deputies’ Bill amending the Labour Code
Autorzy:
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2195399.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
regulatory impact assessment
Labour Code
non-agricultural activity
bill
Opis:
According to the author, the proposed solutions should be considered in conjunction with other provisions which, within the current legal framework, in many areas favour people who conduct non-agricultural activities versus employees. Otherwise, they could be perceived as increasing an unequal treatment of these groups. In his opinion, the financial effects of the proposed regulations are difficult to estimate. Nevertheless, a slight increase in employers’ expenses may be expected due to the increased seniority bonuses and the need for accelerated payments of jubilee awards.
Źródło:
Zeszyty Prawnicze BAS; 2021, 1(69); 177-182
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Członkostwo w Unii Europejskiej a rozwój gospodarczy Polski
Membership in the European Union and Poland’s economic development
Autorzy:
Grycuk, Adrian
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/11541707.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Poland’s EU membership
economic development of Poland
European Single Market
EU budget
benefits of UE membership
costs of EU membership
Opis:
This article explores the economic benefits and costs of Poland’s membership in the European Union from 2004–2016. It begins by outlining strategic documents of the EU and Poland regarding economic and social development. Next, the authors look at three major mechanisms which influence the national economy (EU legislation, the EU customs union and the European Single Market, and the EU budget). The final part of the article discusses Polish GDP growth relative to the rest of EU-28, GDP levels across Polish regions, and developments in some key areas of the Polish economy (foreign trade, agriculture, inflow of foreign direct investment, and labour market). The authors argue that the overall economic effects of Poland’s EU membership are positive, but serious challenges lie ahead.
Źródło:
Studia BAS; 2017, 3(51); 79-113
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Winding up of open pension funds (OFE-s) in the context of Poland’s fiscal situation
Autorzy:
Gołębiowski, Grzegorz
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2128465.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
Open Pension Funds
pension system
fiscal situation
social insurances
Polska
Opis:
Purpose – The aim of the paper is to assess changes in the functioning of open pension funds (OFE-s) in the context of Poland’s fiscal situation. These changes are beneficial from the point of view of the current condition of the public finance sector, however in the longer term they may have a negative impact on Poland’s fiscal situation. Research method – The authors analysed and processed data and information available from Eurostat, the Central Statistical Office, publications from the Ministry of Finance, the stooq.pl portal listing quotes on the financial market and publications in which the authors estimated hidden debt in Poland. Based on the analysis undertaken, conclusions relating to the studied problem were formulated. Results – The changes initiated in 2011 and consisting in limiting the significance of the capital pillar of the social security system in Poland (OFE-s), and subsequently planned in 2020, the final liquidation of open pension funds has a positive effect on the current condition of the public finance sector in Poland limiting the borrowing needs of the state, the deficit and registered public debt. The changes weaken Poland’s fiscal position as they contribute to a significant increase in hidden debt recorded on individual accounts and sub-accounts at the Social Insurance Institution. Originality /value – It was proved that in the years 2013-2019 the indexation rate (measured by the geometric mean) of funds on pension sub-accounts at the Social Insurance Institution was 36.7% higher than the profitability of 10-year treasury bonds, thus generating additional hidden debt. The analysis also indicated the possible negative long-term consequences for Poland’s fiscal situation resulting from the final liquidation of open pension funds.
Źródło:
Optimum. Economic Studies; 2020, 3(101); 30-40
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Minimalna powierzchnia użytkowa nowo budowanych mieszkań w Polsce w ocenie studentów Szkoły Głównej Handlowej w Warszawie
Minimum usable floor area of new apartments in Poland: Insights from students at the SGH Warsaw School of Economics
Autorzy:
Grycuk, Adrian
Russel, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/26917821.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
housing market in Poland
minimum apartment size
microflats
microapartments
SGH Warsaw School of Economics
logistic regression
Opis:
The article examines the effect of government mandated minimum apartment size in Poland, based upon insights from survey questionnaire responses. In 2017, the Minister of Infrastructure and Construction passed a legal requirement for a minimum usable floor area of 25 square metres for new apartments, to take effect at the beginning of 2018. The paper begins with an overview of comparable regulations in selected EU countries. Next, relevant statistical data are examined to assess how this new size requirement, dubbed “lex 25 m2”, has thus far influenced the Polish housing market. The authors then report upon results of a survey conducted between April and June 2023 among 722 students of the SGH Warsaw School of Economics regarding their opinion on this new regulation. Four hypotheses are formulated as to the factors affecting respondents’ views toward “lex 25 m2” requirements for new apartments. The hypotheses are then tested using binary logistic regression. A negative effect of the 2017 regulation was identified on apartment purchases for one’s own purposes, plans to rent an apartment smaller than 25 square metres within the next 12 months, and apartment ownership. The association between the purchase of an apartment smaller than 25 square metres within the next 12 months and the attitude towards “lex 25 m2” was not statistically significant. The last section concludes with policy recommendation that apartments smaller than 25 square metres should be allowed to be built in Poland with the requirement of minimum usable area for new apartments reduced to 19–20 square metres.
Źródło:
Studia BAS; 2023, 4(76); 123-148
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł

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