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Tytuł:
Ustawa o finansach publicznych. Komentarz prawno‑finansowy – artykuł recenzyjny
“The Public Finance Act. A legal and financial commentary”, Wydawnictwo Sejmowe 2014, Henryk Dzwonkowski and Grzegorz Gołębiowski (eds.)
Autorzy:
Wernik, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/11543108.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finances
commentary
Opis:
This article aims to review a new commentary to the Public Finance Act, published in mid-2014., and prepared under the editorship of the specialists from the Sejm Bureau of Research. The originality of this review lies in its interdisciplinary perspective: in addition to the typical legal-dogmatic analysis, the subsequent articles of the Act are accompanied by comprehensive economic and statistical interpretation. The author of the review highlights the practical character of the commentary and its usefulness to those who are engaged in the issues of public finances, as well as the innovative nature of financial comments, distinguishing the book from similar publications. He points out the problems related to the entry into force of the new European System of Accounts (ESA 2010) which, due to the date on which the publication appeared, was presented only to a limited extent.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 9-19
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Literacki mariaż seksu z finansami w Drwalu Michała Witkowskiego
Autorzy:
Targosz, Daria
Powiązania:
https://bibliotekanauki.pl/articles/1052538.pdf
Data publikacji:
2019-12-15
Wydawca:
Wyższa Szkoła Gospodarki w Bydgoszczy. Wydawnictwo Uczelniane
Tematy:
sexuality
erotism
finances
money
Opis:
Michał Witkowski’s novel Drwal (The woodcutter) shows various approaches to the subject of sexuality, what seems particularly inspiring, cognitively valuable and important from the perspective of this article is corporeality connected with elements related to money and finances, which are based on an integral, inseparable connection of two – seemingly not directly related – areas: sex and finances. For the novel’s protagonists, these two areas are inextricably complementing each other. The goal of this article is to examine and interpret the images of sexuality related to the sphere of finances presented by Witkowski, to understand their functions, to consider the consequences of combining these two areas, and to analyze the relationship between erotica relationship with the financial sphere and the uneroticizing of human sexuality. Thus the aim of this text is to verify whether the sexuality described in the novel is devoid of eroticism. Further, the paper discuse the manner of presenting these approaches to sexuality. The article also considerate the language of showing this specific approach to sexuality and reflection on its implications.
Źródło:
Heteroglossia- studia kulturoznawczo-filologiczne; 2019, 9; 9-18
2084-1302
Pojawia się w:
Heteroglossia- studia kulturoznawczo-filologiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Archiwum parafii św. Katarzyny w Dzierzgoniu
Archive of St Catherine Parish in Dzierzgoń
Autorzy:
Zawadzki, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/2169963.pdf
Data publikacji:
2012-12
Wydawca:
Wyższe Seminarium Duchowne Diecezji Elbląskiej w Elblągu
Tematy:
Dzierzgoń
archives
parish
finances
Opis:
The Archive of Roman Catholic St. Kate’s Parish in Dzierzgoń has been adopted by the Elbląg Diocese’s Archive. There have been retained 165 archival unites from years 1524–1945 and 13 certificates’ books from years 1714–1946. The archives in Dzierzgoń provide valuable historic information about the Dzierzgoń town and the local places, especially about the religious, social, economic life and the confessional and lay education. A particular meaning have documents related to the local Franciscans Reformers’ Monastery.
Źródło:
Studia Elbląskie; 2012, 13; 27-44
1507-9058
Pojawia się w:
Studia Elbląskie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Skutki prawne wejścia w życie rządowego projektu ustawy o wsparciu jednostek samorządu terytorialnego w związku z programem „Polski Ład” (druk sejmowy nr 1531)
Legal effects of the entry into force of the governmental Bill on Support for Local Self-government Units in connection with the Polish Deal Programme (Sejm Paper No. 1531)
Autorzy:
Gierach, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/2192837.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
bill
local self-government
finances
Opis:
The solutions contained in the bill serve to implement the assumptions of the Polish Deal Programme, ensuring adjustment of the local self-government finance system to the challenges faced by local governments as a result of implementing the solutions of the Programme. The author points out the legislative shortcomings that can be removed at further stages of legislative proceedings.
Źródło:
Zeszyty Prawnicze BAS; 2022, 2(74); 241-246
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Tryb ratyfikacji przez Rzeczpospolitą Polską decyzji Rady Europejskiej (UE, Euroatom) 2020/2053 z 14 grudnia 2020 r. w sprawie systemu zasobów własnych
Procedure for ratification by the Republic of Poland of Council Decision (EU, Euratom) 2020/2053 of 14th December 2020 on the System of Own Resources
Autorzy:
Przywora, Bogusław
Powiązania:
https://bibliotekanauki.pl/articles/2195377.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
constitution
European Council
ratification
finances
Opis:
In determining the correct procedure for ratification of Council Decision 2020/2053, the author has analysed the provisions of Polish law and European Union law. In the author’s opinion, on the basis of the Council Decision there is no transfer of powers of state authorities within the meaning of Article 90 of the Constitution. Therefore, in Polish conditions this will mean the requirement of the application of the so-called “large” ratification, referred to in Article 89 para. 1 of the Constitution. Such a solution is supported both by the substantive content of the provisions contained in Council Decision 2020/2053, the previous practice of ratifying Council Decisions on the system of own resources of the EU, as well as the order to apply a “pro-EU” interpretation.
Źródło:
Zeszyty Prawnicze BAS; 2021, 2(70); 123-140
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The level of indebtedness of communes in the area of Ostrołęka-Siedlce subregion
Autorzy:
Wakuła, Monika
Powiązania:
https://bibliotekanauki.pl/articles/1819638.pdf
Data publikacji:
2019-05-12
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
liabilities
management
budget
finances
community
Opis:
Units of territorial government have limited financial possibilities to carry out tasks.If they want to meet the demands of the local community and to improve the level of attractivenessof the area occupied by them, they have to use repayable sources of financing. In order to protectthemselves from a liquidity crisis, units should analyze their financial situation very carefully andevaluate financial safety while making decisions. Incurring debts by local governments is regulatedmainly by the law. A legislator introduced various limits concerning running up a debt in generallyapplicable regulations. The Public Finance Act of 2009 changed the regulations. An individual debtratio for local government units was introduced. The new limit came into effect in 2014. The aim ofthe article is an attempt to present legal conditions influencing debt management of a communeand the analysis of financial results based on the conditions as well as the level of indebtedness oflocal governments of communes between 2009 and 2014. The elaboration indicates causes,sources and directions of using repayable sources of financing on a given area. The article usesconventional research methods, i.e. the analysis of the subject literature, legal acts and comparativeanalysis of the level of basic budgetary categories influencing the level of commune indebtedness.The comparison was carried out on communes in Poland, the Mazovia province and thesubregion of Ostrołęka-Siedlce with the division into rural, urban and urban-rural communes.
Źródło:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach; 2017, 41, 114; 71-85
2082-5501
Pojawia się w:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
European Fiscal Compact as a spur for governments to maintain sound and sustainable public finances
Autorzy:
Rychlewska, Aleksandra
Hotel, Marcin
Marek, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/478563.pdf
Data publikacji:
2013
Wydawca:
Europejskie Stowarzyszenie Studentów Prawa ELSA Poland
Tematy:
European Fiscal Compact
public finances
Opis:
Talking about the economic crisis in Europe, the so called ‘European sovereign debt crisis’ (also referred as the Eurozone crisis) is an ongoing problem which most Member States of the EuropeanUnion (further referred as the EU) have been dealing with. Resulted from a combination of complex factors, it is claimed that the landmark – apart from easy credit conditions in a period of 2002–2008 that encouraged high-risk lending and borrowing practices – was the monetary union among the Eurozone without the fiscal one.1 While the setting of central bank interest rates and monetary easing was determined by the European Central Bank, taxation and government spending remained mostly under the control of national governments. Despite the fact that in 1992 Members of the EU signed the Maastricht Treaty pledging to limit their deficit spending and debt levels, the very idea to let the EU coordinate the fiscal policies of Member States conceived in the late 1990s. Notwithstanding, the Stability and Growth Pact2 – an agreement reached in order to facilitate and maintain the stability of the Economic and Monetary Union (EMU), has occurred to be unenforceable instrument and has not prevented the financial crisis among the Eurozone. What was said to cure the crisis, was – according to the abovementioned - the stricter fiscal regulation. This paper intends to shed some light on the issue.
Źródło:
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland; 2013, 1; 41-46
2299-8055
Pojawia się w:
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
15 years standards of management control in Poland – evaluation
Autorzy:
Piaszczyk, Artur
Powiązania:
https://bibliotekanauki.pl/articles/584323.pdf
Data publikacji:
2017
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
standards
management control
public finances
unit
Opis:
The article presents an overview of changes in law concerning management assessment in Poland, as it pertains to public financial institutions in accordance to the implementation of relevant European Union treaties. The subject of examination is the amendment of Public Finances Act from the year 2001. Partial evaluation will be performed on the application of a bill dated from 2009. According to the author, this is mistake, as the original American bill (Sarbanes-Oxley Act) that inspired the European legislation, only requires the management of private firms to file such declarations. Meanwhile Poland decided to have the law apply to public sector as well. The article attempts to evaluate the last 15 years of the currently functioning legal system. Studies have shown that the current supervision system of management assessment is ineffective, ineffectual and largely useless forcing the employees to needlessly rely on risk analysis and resort to costly control mechanisms and procedures.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2017, 478; 348-356
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia na temat projektów ustaw o zmianie ustawy o dochodach jednostek samorządu terytorialnego oraz ustawy o finansach publicznych
Opinion on a Deputies’ bill to amend the Act amending the Act on Local Government Revenue and Public Finance Act (Sejm Paper No. 2667) and the Government bill amending the Act on Local Government Revenue (Sejm Paper No. 2668) – from the point of view of their conformity with Polish Constitution and the extent to which these bills may be considered as an implementation of the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. K 13/11)
Autorzy:
Izdebski, Hubert
Powiązania:
https://bibliotekanauki.pl/articles/11543125.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income
public finances
bill
local government
Opis:
The Government bill is considered not to enforce the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. 13/11), as it only partially implements the necessary standards of the regional correctional compensatory mechanism. The Deputies’ bill, which takes into account all of the standards set out by the Constitutional Tribunal, receives a positive assessment. Moreover, the Deputies’ bill is considered as an attempt of a systemic implementation of the judgment, as it also includes changes aimed at correcting other provisions of the Act on Local Government Revenue units and the provisions of the Public Finance Act in relation to the compensatory corrective mechanism.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 113-121
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
National parks in the new legal and economic environment
Parki narodowe w nowych realiach prawnych i ekonomicznych
Autorzy:
Zawilińska, Bernadetta
Powiązania:
https://bibliotekanauki.pl/articles/434844.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
national parks
local development
public finances
Opis:
The article presents the evolution of the legal environment and funding of national parks in Poland against worldwide trends in the funding of protected areas. Following transformations between 2010 and 2012, Polish national parks evolved from state budget entities into state-owned legal entities, largely autonomous in terms of organisation and finance. They have become visibly more active in raising funds for their own needs, be it through funded projects or business activities. Issues concerning sources of funding are discussed on the basis of the example of Babia Góra National Park. The Park’s “own funds” (raised through its own activity), mainly sale of wood, are its key budget item.
Źródło:
Biblioteka Regionalisty; 2015, 15; 113-122
2081-4461
Pojawia się w:
Biblioteka Regionalisty
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza propozycji zmiany dyrektywy Rady 2011/85/UE w sprawie wymogów ram budżetowych państw członkowskich
Analysis of the proposal to amend the Council Directive 2011/85/EU on requirements for budgetary frameworks of the Member States
Autorzy:
Szpringer, Zofia
Jaśkowski, Marek
Powiązania:
https://bibliotekanauki.pl/articles/27312648.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
European Union
budget
budgetary framework
public finances
Opis:
The amendment to the directive is related to the reform of the EU economic governance framework, the goals of which are to: increase accountability at the national level, simplify the budgetary frameworks, focus more on the medium-term perspective and, at the same time, enforce the rules more strictly and consistently. Measures to achieve these objectives are to include: simplifying legislation, increasing transparency of regulations, strengthening national accountability of the budget process, and improving the quality of public finances. Adoption of the directive in the form proposed by the European Commission would entail, inter alia, the creation of a new independent budgetary institution in Poland, as well as the introduction of a legal basis for its functioning.
Źródło:
Zeszyty Prawnicze BAS; 2023, 3(79); 133-145
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zadłużenie gmin w Polsce w latach 2010–2014 – zarys problematyki
Debt of municipalities in Poland for the years 2010–2014 – the outline of the subject
Autorzy:
Król, Urszula
Powiązania:
https://bibliotekanauki.pl/articles/475447.pdf
Data publikacji:
2016
Wydawca:
Fundacja Obywatelskiego Rozwoju-Ryki
Tematy:
commune
national debt
public finances
state economy
Opis:
The article presents the financial position of Polish communes. Except that, it describes the relationship between the financial position of the local self-government finances and theeconomy of the state. Financial data of Polish communes was analysed from 2010 to 2014. The ways of the financial management in communes are presented together with the factors, which determine these ways. Next, the current economic situation is presented with particular references to the national debt. In relation to the national debt a level of indebtedness of Polish communes is also analysed.
Źródło:
Rocznik Samorządowy; 2016, 5; 157-170
2300-2662
Pojawia się w:
Rocznik Samorządowy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena skutków regulacji poselskiego projektu ustawy o zmianie ustawy o finansach publicznych
Impact assessment of the Deputies’ bill amending the Act on Public Finances
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/2215879.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finances
fund
regulatory impact assessment
bill
Opis:
The aim of the bill - indicated by the applicant - is to prevent bypassing the stabilizing expenditure rule (SER) by shifting various categories of current budget expenditure to public institutions not covered by the SER operation. The result of the bill may be, among others, hindering the payment of additional pensions in the future, but also a stronger guarantee of support for people with disabilities. In addition, the proposed amendment may discourage reducing the value of the Demographic Reserve Fund, which had been planned as a damper for adverse phenomena in the pension system. In the author’s opinion, there is a need to review the operation of the SER and to further seal this rule, so that it can affect the sustainability of public finances in the long run.
Źródło:
Zeszyty Prawnicze BAS; 2020, 2(66); 147-153
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wydatkowa reguła dyscyplinująca (WRD) i stabilizująca reguła wydatkowa (SRW) oraz stanowisko Komisji Europejskiej w zakresie ograniczeń co do tempa wzrostu wydatków
The disciplinary spending rule, the stabilising spending rule and the European Commission’s position on limits to the rate of growth of spending
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/32314550.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Ekspertyz i Oceny Skutków Regulacji
Tematy:
public finances
budget
spending
taxes
European Union
Opis:
The article presents the assumptions and objectives of both rules and the reasons for the replacement of the disciplinary spending rule by the stabilising spending rule in 2013. These included, among others, the limited scope of the adopted solutions and the need to automatically prepare public finances for periods of bad economic situation. The author also presents the position of the European Commission with regard to the rate of spending growth in 2021–2023. She indicates that this position has been variable over the years. The author presents the recommendations addressed to Poland by the Council of the European Union with regard to the conduct of fiscal policy.
Źródło:
Zeszyty Prawnicze BAS; 2023, 4(80); 221-253
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
WPŁYW WYDATKÓW INWESTYCYJNYCH NA POZIOM DEFICYTÓW BUDŻETOWYCH POLSKICH METROPOLII
The impact of capital expenditures on the level of budget deficits in Polish metropolises
Autorzy:
Gołębiowski, Marek
Powiązania:
https://bibliotekanauki.pl/articles/950599.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
local government finances
metropolis
capital expenditures
deficit
Opis:
The coordination of indebtness of states and, consequently, local government units, is becoming increasingly more important all over the world. The effects caused by the excessive levels of debt can be observed not only in Poland but all over the world, which greatly intensified the financial crisis that occurred in 2008. This publication will examine a problem of the impact of capital expenditure on the deficit in the biggest cities in Poland, which as a consequence increases their debt. The aim of the study is to answer the question whether capital expenditures have a significant impact on the deficit in metropolitan areas in Poland and if excessive debt brake policy may affect investment in major Polish cities. As the study shows capital expenditures, which are so crucial to the development of infrastructure of the metropolises in Poland, do not play a significant impact on the deficit. Despite a constant volume of capital expenditure in the period covered by the study there was a significant decrease in the size of the deficits of the metropolises. Therefore the policy of controlling the debt level does not limit capital expenditure in the metropolises by the lack of effect of that category on the development of deficits.
Źródło:
Financial Sciences. Nauki o Finansach; 2015, 3(24); 11-24
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rozwój obszarów wiejskich – kontrola ETO w roku budżetowym 2012
Development of Rural Areas – ECA Audit in the Budget Year 2012
Autorzy:
Zalega, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/416358.pdf
Data publikacji:
2014-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
finances
European Union
transactions
agriculture
financial support
Opis:
The European Court of Auditors (ECA) is an institution that controls the finances of the European Union. The ECA examines all the revenues and expenditures of the European Union, it presents the European Parliament and the European Council with the declaration of assurance, as well as with the declaration of legality and compliance of related transactions. In his article, the author discusses the ECA’s annual report for the budget year 2012, focusing on the policy related to agriculture and development of rural areas, which is the field that receives the largest financial support.
Źródło:
Kontrola Państwowa; 2014, 59, 1(354); 35-48
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zielone finanse publiczne w Polsce. Stan obecny i autorskie propozycje zmian
Green public finance in Poland. Current situation and proposals of changes
Autorzy:
Skuza, Sebastian
Modzelewska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2206393.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
finances
treasury bonds
ecological investments
environmental protection
Opis:
The main aim of the article is to analyse the activities of the Polish government in the field of issuing green bonds. The authors attempted, on the basis of qualitative research (research desk, interview), to indicate the basic objectives and results of activities conducive to environmental protection, as well as to indicate the possibilities of developing financial instruments in the area of green finance.
Źródło:
Zeszyty Prawnicze BAS; 2020, 1(65); 9-29
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Stock-flow adjustment in the evaluation of public debt dynamics in Poland
Autorzy:
Piątkowski, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/2128127.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
public debt
stock-flow adjustment
public finances
Opis:
Goal – The aim of the paper is to analyse the significance of the economic category referred to as stock-flow adjustment (SFA) for the evaluation of the level and dynamics of public debt in Poland. The category is an important part of the analyses called excessive deficit procedure (EDP) conducted by The European Commission. It is also a major contributor to the growth of public debt. It is also related to political activities which fall into the category of creative accounting. Stock-flow adjustment is, therefore, a threat to the stability of public debt. In spite of all this, SFA is not taken into account in Polish documents related to debt management. Research methodology – The analysis performed by the Author is based on the desk research method. It is mostly a qualitative analysis, relying on the literature and both strategic and operational documents of the European Commission and the Polish Ministry of Finance. Stock-flow adjustment is widely regarded in literature as an expression of the hidden part of public debt dynamics. This paper offers an evaluation of SFA’s influence on public debt and its different degrees across both developing and developed countries. Moreover, the documents of the European Commission and the Polish Ministry of Finances are analysed from the point of view of SFA. Score – The analysis undertaken in the paper reveals that stock-flow adjustment has a strong impact on the occurrence of the so-called debt pikes, i.e. sharp increases in public debt. Many authors’ conclusions confirm that SFA considerably affects the level of debt. They also associate it with the restrictiveness of fiscal rules and creative accounting. Thus, SFA is an important element of public debt sustainability. SFA is included in European Commission analyses, but fails to be recognized by Polish documents. It is strongly recommended that SFA is taken into consideration in public debt management in Poland.
Źródło:
Optimum. Economic Studies; 2018, 3(93); 126-142
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza deficytu sektora finansów publicznych w Polsce w latach 2007-2012
Autorzy:
Budzyński, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/610374.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
public finances
budget deficit
finanse publiczne
deficyt budżetowy
Opis:
The major problem of public finance system in Poland is the deficit of general government. Al- though budget imbalance is not a new case, the deficit has deepened, especially in 2009–2010. Poland has implemented partly successful fiscal consolidation, which is not aimed at promoting a growth- friendly approach to consolidation design. The fiscal consolidation is the spending based adjustment.
Artykuł nie zawiera abstraktu w języku polskim
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2014, 48, 1
0459-9586
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rozwój ustrojowych regulacji polskich finansów publicznych
Development of constitutional regulations of Polish public finances
Autorzy:
Wierzbicki, Jarosław
Powiązania:
https://bibliotekanauki.pl/articles/630451.pdf
Data publikacji:
2014
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
Constitution of Poland, public finances, budgetary law, reform
Opis:
Constitutional regulation of public finances substantially changed in the period between 1918–1997. Each new regulation, excluding constitutions proclaimed in the era of centrally planned economy, increased the scope and range of regulation. The paper analyses constitutional regulations regarding public finances in Poland since 1918.
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2014, 1; 35-63
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Projekt stanowiska Sejmu w sprawie o sygn. akt K 14/13
Sejm draft position on the proposal of 10 April 2013 (Ref. No. C 14/13), concerning Article 284 para. 2 of the Act of 27 August 2009 on Public Finances
Autorzy:
Kaleta, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/11542862.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
audit
public finances
public Information
Constitution
Constitutional Tribunal
Opis:
In this draft position the author claims that Article 284 para. 2 of the Act on Public Finances imposes a disproportionate limitation on the constitutional right to public information and leads to violation of the essence of the right to information, and that the procedure for limiting access to the information provided in the contested provision does not comply with the requirement of proportionality, because is not able to improve the reliability and efficiency of the internal audit. He points out that the provision in question is incompatible with the appropriate provisions of the Constitution, as the documents produced by the internal auditor, as referred to in the examined article of the Act on Public Finances, do not form public information.
Źródło:
Zeszyty Prawnicze BAS; 2014, 2(42); 263-283
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The role of internal audit as a tool for detecting fraud
Rola audytu wewnętrznego jako narzędzia wykrywania nadużyć
Autorzy:
BURZYŃSKA, Dorota
JABŁOŃSKA, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/435084.pdf
Data publikacji:
2018-06-01
Wydawca:
Uniwersytet Opolski
Tematy:
internal audit
fraud
finances
audyt wewnętrzny
nadużycia
finanse
Opis:
Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its perpetrators. Recent years, however, have seen a growing interest among entrepreneurs in implementing an independent and objective internal audit, which is the basis for good management. The aim of this article is to present the nature and role of internal audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process. The article discusses the basic issues related to fraud in enterprises. Particular attention is paid to highlighting the importance of the risk management process in the internal audit activity.
Nadużycia stanowią na świecie poważny problem, który implikuje często ogromne straty finansowe. Ryzyko oszustwa, które popełniane są w przedsiębiorstwach często jest uznawane za mało istotne i nie są stosowane żadne środki zapobiegawcze, które zminimalizowałyby możliwość jego wystąpienia. Często również firmy nie posiadają żadnych narzędzi, które pozwoliłoby na szybkie wykrycie nadużyć oraz jego sprawców. W ostatnich latach jednak, rośnie wśród przedsiębiorców zainteresowanie wdrożeniem niezależnego i obiektywnego audytu wewnętrznego, który jest podstawą dobrego zarządzania. Celem niniejszego artykułu jest przybliżenie istoty i roli audytu wewnętrznego w wykrywaniu różnego rodzaju nadużyć w przedsiębiorstwach oraz wskazanie jego rosnącej roli w procesie zarządzania ryzykiem. W artykule omówiono podstawowe zagadnienia dotyczące nadużyć w przedsiębiorstwach. Szczególną uwagę zwrócono na wyeksponowanie znaczenia procesu zarządzania ryzykiem w działalności audytu wewnętrznego.
Źródło:
Economic and Environmental Studies; 2018, 18, 2; 483-497
1642-2597
2081-8319
Pojawia się w:
Economic and Environmental Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływ czynników zewnętrznych na zagrożenie rozrzutem odłamków skalnych
Influence of external factors on the flyrock hazard
Autorzy:
Patla, Sławomir
Powiązania:
https://bibliotekanauki.pl/articles/2175640.pdf
Data publikacji:
2022
Wydawca:
Poltegor-Instytut Instytut Górnictwa Odkrywkowego
Tematy:
rozrzut
zagrożenie
wiercenie
finanse
flyrock
hazard
drilling
finances
Opis:
Przemysł wydobywczy złóż surowców skalnych jest ważną gałęzią polskiej gospodarki. Znaczna część surowców skalnych wykorzystywana jest bezpośrednio w budownictwie kubaturowym, drogowym i kolejowym. Po przetworzeniu surowce skalne wykorzystywane są w przemyśle cementowym oraz w rolnictwie. Artykuł ma na celu zwrócenie uwagi na wpływ czynników nie mających bezpośredniego związku z technologią robót strzałowych lecz, zdaniem autora, odgrywających istotną rolę w tematyce zagrożenia rozrzutem odłamków skalnych.
The rock mining industry is an important branch of the Polish economy. Much of the rock raw materials are used directly in road and railroad construction. After processing, rock raw materials are used in the cement industry and in agriculture, for the production of fertilizers. The article aims to draw attention to the influence of factors that are not directly related to blasting technology but, according to the author, play an important role in the topic of flyrock hazard.
Źródło:
Górnictwo Odkrywkowe; 2022, 63, 2; 18--20
0043-2075
Pojawia się w:
Górnictwo Odkrywkowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
„Necessitas frangit legem”. Finansowanie wojsk polskich i litewskich przez Prusy Książęce w okresie wojny moskiewskiej 1609–1618
Necessitas frangit legem. Financing of the Polish and Lithuanian armies by Ducal Prussia during the Moscow War 1609–1618
Autorzy:
Milewski, Dariusz
Powiązania:
https://bibliotekanauki.pl/articles/29519718.pdf
Data publikacji:
2022
Wydawca:
Polska Akademia Nauk. Instytut Historii im. Tadeusza Manteuffla PAN w Warszawie
Tematy:
Prusy Książęce
wojsko
finanse
Ducal Prussia
army
finances
Opis:
Artykuł omawia wkład finansowy Prus Książęcych w wysiłek zbrojny Rzeczypospolitej w dobie wojny moskiewskiej i konfederacji wojskowych (1609–1618). Analizowany jest zarówno zakres oficjalnej pomocy, uzgodnionej traktatowo, jak i uzyskiwanej w sposób nieautoryzowany przez władze Rzeczypospolitej, a przejawiającej się w wymuszanym zaopatrzeniu w postaci stacji wojskowych i czynionych przy okazji szkód.
This article discusses the financial contribution of Ducal Prussia to the military effort of the Commonwealth during the war with Moscow and military confederations (1609–1618). It analyses both the scope of official assistance, agreed by a treaty, and that obtained in an unauthorized manner by the Commonwealth’s authorities which took the form of extortionate provisioning of military stations and the damage done in the process.
Źródło:
Roczniki Dziejów Społecznych i Gospodarczych; 2022, 83, Spec.; 223-241
0080-3634
Pojawia się w:
Roczniki Dziejów Społecznych i Gospodarczych
Dostawca treści:
Biblioteka Nauki
Artykuł
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