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Wyświetlanie 1-15 z 100
Tytuł:
PUBLIC FINANCING OF HEALTHCARE SERVICES
Autorzy:
Bem, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/599700.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
healthcare financing
public funds
Polska
Opis:
Healthcare in Poland is mainly financed by public sector entities, among them the National Health Fund (NFZ), state budget and local government budgets. The task of the National Health Fund, as the main payer in the system, is chiefly currently financing the services. The state budget plays a complementary role in the system, and finances selected groups of services, health insurance premiums and investments in healthcare infrastructure. The basic role of the local governments is to ensure access to the services, mostly by performing ownership functions towards healthcare institutions.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 2; 1-23
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Assessment of the transparency of the functioning of the Church Fund in Poland in terms of granting it
Autorzy:
Bernaciński, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/2026989.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
grants
public funds
Church Fund
transparency
Opis:
This paper attempts to assess the transparency of the Church Fund’s operations in the area of awarding grants for the maintenance and renovation of historic sacred buildings and for supporting socially useful ecclesiastical activities. For this purpose, the author has outlined the procedure for awarding grants from the Church Fund by the Minister of the Interior and Administration. The author has also presented the practice of secretly increasing the budget of the Church Fund during the financial year, as observed in recent years, and the problem of not publishing decisions on awarding grants insofar as they concerned the distribution of funds from the said increase in the Fund’s budget. Basic measures have been proposed to potentially contribute to increasing the transparency of the granting procedure and to build citizens’ trust in the State. The area related to the financing of the Church Fund should be considered as non-transparent. On the other hand, the transparency of the grant award procedure is given credit for it is transparent, albeit apparently quite complicated, and is communicated to applicants in a comprehensible manner. When presenting the said procedure and assessing the functioning of the Church Fund in this respect, the author analyses and interprets the current provisions of the constitutional, statutory and sub-statutory rank laws in force applicable to the subject matter. Incidentally, elements of the historical overview of applicable laws are also used.
Źródło:
Acta Iuris Stetinensis; 2021, 34; 9-25
2083-4373
2545-3181
Pojawia się w:
Acta Iuris Stetinensis
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
SELECTED EFFECTS OF FINANCING OF AGRICULTURAL HOLDINGS IN NEW MEMBER STATES OF THE EUROPEAN UNION
Autorzy:
Kołoszko-Chomentowska, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/599552.pdf
Data publikacji:
2014
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
agricultural holding
financing
public funds
farm income
Opis:
In this paper, the effects of financing of agricultural holdings in new member states of the EU and the development of these holdings are assessed. The income of a family-owned agricultural holding was accepted as the basic measure of a holding’s capability for extended reproduction and development. Selected elements of financial analysis were also applied. The level of family farm income and reinvestment of fixed assets was varied in EU-10 agricultural holdings over the years 2004-2009. The level of family farm income was mainly dependent on subsidies and subventions. A low dependence between the value of family farm income and net investment value was observed (R2=0.243), and a high dependence between labour productivity and labour profitability was observed (R2=0.734). Positive changes took place in the equipping of agricultural holdings with fixed assets. Growth of capital saturation of land was observed in all countries. Holdings taking advantage of external sources of financing had greater developmental capabilities. The net investment value was positively correlated with the debt ratio, although this dependence was low.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2014, 10, 3; 65-72
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
ESTIMATION OF THE WILLINGNESS-TO-PAY FOR PRESERVING THE FOOTBALL ARENA IN GDANSK
Autorzy:
Zawadzki, Krystian
Powiązania:
https://bibliotekanauki.pl/articles/599620.pdf
Data publikacji:
2015
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
mega sports events
Euro 2012
CVM
Public funds
WTP
Opis:
The European Football Championship (Euro 2012) organized in Poland became the pretext for a number of infrastructural changes. A high level of expenditure makes the Polish event the most expensive among events of this magnitude. The fact that these changes were 100% financed by public funds raises the question of whether these funds were used in a substantiated way. Therefore, the aim of this study is to estimate the willingness-to-pay (WTP) among the community of the Pomeranian region, in connection with the construction of the stadium in Gdansk. A survey conducted among 299 respondents was the source of information. The results of the study show that the average value of WTP for the whole sample was 6.71 EUR2012, while the aggregate value for the whole region was 15.4 million EUR2012. The regression analysis showed that the level of WTP is determined in particular by income levels. The results thus confirm the existence of intangible benefits associated with the constructed facilities. However, it should be noted that the importance of these benefits is insignificant and does not compensate for the massive expenditure from public sources.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2015, 11, 1; 44-55
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
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:
Budżet zadaniowy w Polsce – osiągnięcia i wyzwania
Performance‑based budget in Poland – achievements and challenges
Autorzy:
Postuła, Marta
Powiązania:
https://bibliotekanauki.pl/articles/14729725.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
state budget
performance-based budget
public funds management
public finances
Polska
Opis:
The author presents performance-based budgeting using a threefold typology by Teresa Curristine (i.e. presentational performance budgeting, performance-informed budgeting and direct formula performance budgeting) and argues that for the 2006–2012 period Poland can be placed in the first category. In the next part of the article the author introduces and discusses crucial factors for further implementation of the performance-based budget: its legal basis, knowledge of politicians and experts involved in budgetary works, defining objectives and performance measures.
Źródło:
Studia BAS; 2013, 1(33); 59-83
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budownictwo mieszkaniowe z udziałem środków publicznych w gminach
Housing with public funds in municipalities
Autorzy:
Zaniewska, Hanka
Dąbkowski, Norbert
Thiel, Maria
Powiązania:
https://bibliotekanauki.pl/articles/447172.pdf
Data publikacji:
2014-12
Wydawca:
Instytut Rozwoju Miast
Tematy:
budownictwo mieszkaniowe
środki publiczne
gminy
housing
public funds
municipalities
Opis:
W artykule przedstawiono analizę i ocenę ustawowej działalności gmin w zakresie tworzenia warunków do zaspokojenia potrzeb mieszkaniowych wspólnoty samorządowej poprzez aktywną politykę dotyczącą ilości, jakości i rozmieszczania przestrzennego budownictwa mieszkaniowego. Posłużono się przy tym informacjami z badań ciągłych Instytutu Rozwoju Miast (Informacje o mieszkalnictwie... 2009, 2010, 2011, 2012, 2013) prowadzonych w 20 wybranych miastach Polski zróżnicowanych przestrzennie i pod względem liczby ludności. Podjęcie tematu uzasadniały zarówno dane statystyczne dotyczące ogólnej sytuacji mieszkaniowej w Polsce, jak i raport OECD oceniający problem dostępności mieszkań w naszym i innych wybranych krajach europejskich.
The article presents an analysis and evaluation of the statutory activities of municipalities in creating conditions to meet the housing needs of local communities through an active policy on the quantity, quality and distribution. The information used in the article comes from continuous study of Institute of Urban Development (Informacje o mieszkalnictwie… 2009, 2010, 2011, 2012, 2013) conducted in 20 selected Polish cities which varied spatially and in terms of population. An overall housing situation in Poland and the OECD report assessing the problem of availability of housing in Poland and other selected European countries prove the necessity of analysis of such kind.
Źródło:
Problemy Rozwoju Miast; 2014, 4; 49-57
1733-2435
Pojawia się w:
Problemy Rozwoju Miast
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wspieranie połączeń tanich linii lotniczych ze środków publicznych
Supporting of low-cost airlines flights from public funds
Autorzy:
Olipra, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/590188.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Dotacje
Linie lotnicze
Środki publiczne
Airlines
Public funds
Subsidies
Opis:
The aim of the article is to answer the question about the compliance of activities and actions connected with granting the marketing fees to low cost airlines from the public funds with the EU law and rules in the scope of state aid. To achieve this aim, the basis of low cost business model and mechanisms of marketing support for LCCs’ routes from public funds have been presented. Then, the issue of marketing fees in the light of EU law and rules regarding the state aid and cases concerning the presumption of unlaw¬ful state aid granted to cheap airlines in the period 2000-2014 have been presented.
Źródło:
Studia Ekonomiczne; 2015, 209; 146-157
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Local government under stress: How a small village community has reacted to the COVID-19 emergency
Autorzy:
Pagani, Laura
Fortunati, Leopoldina
Farinosi, Manuela
Powiązania:
https://bibliotekanauki.pl/articles/28408773.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Local government
public survey
services
Culture
public funds
emergency
COVID-19
Opis:
Most studies on the management of COVID-19 have analyzed the issue from the perspective of the central government, while only a small portion have focused on local institutions, especially in countries such as Italy that are characterized by a multilevel governance system. Our study focuses on Peccioli, which is a municipality of under 5,000 inhabitants in Tuscany. We will investigate the citizens’ perceptions of the various actions that were put in place by the local government of Peccioli to manage the emergency. We aim to understand the ranking of the priorities that municipalities are required to accomplish for their citizens. A survey of a representative sample of the local population has found that citizens’ evaluations of municipal initiatives are overall positive, but that culture (defined here as cultural initiatives and events) and funding (and culture before funding) are considered to be more important than services. In particular, cultural events played an important role in the citizens’ perceptions because they strengthened community resilience during the emergency. This result can inform public administrators, who in times of crisis tend to make the first investment cuts in culture. This study underscores the importance of understanding how to effectively reach all citizens.  
Źródło:
Society Register; 2023, 7, 1; 7-34
2544-5502
Pojawia się w:
Society Register
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Publiczne środki pieniężne w finansowaniu działalności innowacyjnej przedsiębiorstw - perspektywa finansowa 2014-2020
Financing of Innovative Businesses with Public Funds - Financial Perspective 2014-2020
Autorzy:
Ciupek, Bożena
Powiązania:
https://bibliotekanauki.pl/articles/588912.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Fundusze publiczne
Innowacje
Innowacyjność przedsiębiorstw
Enterprise innovation
Innovations
Public funds
Opis:
Current stage of social and economic development is called the knowledge-based economy, and innovation is a factor of rapidly growing importance for its further development. Basing the economies on the use of innovation is particularly justified in times of globalization and the deepening of European integration process. The purpose of this article is to present the current innovation activity of Polish enterprises, justification of the need for public aid in its support, and an indication of the directions and sources of financing the activities aimed at enhancing the innovative potential of companies. To achieve so stated objective there has been conducted theoretical consideration as well as analysis of statistical data on the problems of innovativeness of Polish enterprises and an indication of the possibility of solving them using the resources available for Polish enterprises within the financial perspective 2014-2020.
Źródło:
Studia Ekonomiczne; 2014, 198 cz 1; 44-59
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Działania administracji publicznej na rzecz bezdomnych – wypełnianie przez państwo funkcji opiekuńczych
Activities of the Public Administration Addressed to Homeless People – State’s Care Functions
Autorzy:
Adamowicz, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/416563.pdf
Data publikacji:
2015-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Homeless People
social welfare centres
non-governmental organisations
public funds
Opis:
The main objective of the audit was to assess the performance and collaboration of the institutions responsible for providing activities aimed at assisting homeless people. The audit was conducted at the Ministry of Labour and Social Policy (MPiPS), city offices, city social welfare centres (MOPS) and non-governmental organisations. The audit, which covered the years 2012-2013, showed that generally public administration bodies appropriately performed their duties related to homeless persons. Simultaneously, they efficiently cooperate with non-governmental organisations that dispose of public funds, by providing them with necessary institutional support, especially in autumns and winters.
Źródło:
Kontrola Państwowa; 2015, 60, 4 (363); 107-118
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Odpowiedzialność za zaciągnięcie zobowiązania - przekroczenie upoważnienia
Responsibility for Liabilities Incurred – Exceeded Authorisation
Autorzy:
Sobecki, Tomasz
Trempała, Michał
Powiązania:
https://bibliotekanauki.pl/articles/20874596.pdf
Data publikacji:
2023-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
gospodarowanie środkami publicznymi
zobowiązania pieniężne
upoważnienie do dysponowania środkami publicznymi
dyscyplina finansów publicznych
public funds management
monetary liabilities
authorisation to manage public funds
public finance discipline
Opis:
W sektorze finansów publicznych zobowiązanie angażujące środki publiczne można zaciągnąć tylko na podstawie upoważnienia wynikającego z przepisów prawa lub zdarzeń prawnych. Jego zakres należy rozpatrywać m.in. w ujęciu przedmiotowym, który wyznacza wysokość wydatków zaplanowanych w budżetach lub planach finansowych. Przekroczenie tego zakresu jest działaniem bezprawnym i podlega ocenie m.in. z punktu widzenia zasad dyscypliny finansów publicznych. Stwierdzenie naruszenia wymaga jednak każdorazowego odniesienia się do przepisów, w ramach których powinna być prowadzona gospodarka finansowa określonej jednostki. Regulacje w tym obszarze pozostają niejednoznaczne, a w doktrynie pojawiają się spory dotyczące wykładni. Autorzy scharakteryzowali przesłanki tej odpowiedzialności i odpowiedzieli na pytanie o jej dopuszczalność i granice, konfrontując przy tym stanowiska komisji orzekających w sprawach o naruszenie dyscypliny finansów publicznych.
Appropriate processes related to incurring liabilities are extremely important from the perspective of financial management rules. In the public finance sector, liabilities concerning public funds can be incurred only on the basis of an authorisation based on the legal regulations or legal events. Its scope has to be considered, among others, in subject matter terms, which – according to the regulations – sets the limit for expenditure planned in budgets or financial plans. Exceeding of this scope is illegal and is assessed, among others, from the perspective of the public finance discipline. A related breach calls for, every time, reference to the regulations that govern the financial management of a given unit. Regulations in the area are ambiguous, and there are disputes in the doctrine as for their interpretation. The authors of the article aim at characterising the reasoning behind this responsibility and at answering the question about its acceptability and limits, at the same time confronting the stances of commissions that make judgements as for public finance discipline breaches.
Źródło:
Kontrola Państwowa; 2023, 68, 5 (412); 60-72
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
SMEs subsidies for innovation development in the field of electronic commerce
Autorzy:
Błaszczyk, Michał
Popović, Milan
Powiązania:
https://bibliotekanauki.pl/articles/432142.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
e-commerce
European Union
public funds
innovative economy
enterprise development
Opis:
In the elaboration, the authors drew attention to the funds intended for projects co-financed by the European Union and the Polish Agency for Enterprise Development’s Activity 8.1: Innovative Economy Operational Program: Support for economic activity in the field of e-commerce. The authors described the use of funds during the period 2008–2010 and evaluated the innovation and quality of the chosen projects. The possible costs of a sample project were estimated. The results indicate the need for a more rational management of funds intended for projects co-financed by the European Union. The authors also showed the recipient enterprises’ point of view on keeping the agreement on the part of the Polish Agency for Enterprise Development.
Źródło:
Informatyka Ekonomiczna; 2013, 1(27); 9-21
1507-3858
Pojawia się w:
Informatyka Ekonomiczna
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kontrola podmiotów leczniczych - wybrane zagadnienia prawne
Audit of Medical Entities – Selected Legal Aspects
Autorzy:
Lipowski, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/416689.pdf
Data publikacji:
2018-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
audit
medical entity
health care services
public funds
medical activity
Opis:
The article presents the issues related to auditing of medical entities, on the basis of the provisions of the Act of 15th April 2011 on medical activities, and the Act of 27th August 2004 on healthcare services financed from public funds. The discussion on the provisions has been accompanied with the author’s commentary, which focuses on the conditions for audit proceedings in such entities.
Źródło:
Kontrola Państwowa; 2018, 63, 6 (383); 32-45
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Właściwe postępowanie z rzeczami i zwierzętami znalezionymi - znalezienie rzeczy lub zwierzęcia a nabycie prawa jego własności
Proper Treatment of Lost Property and Animals – Finding of an Item or an Animal versus Right to Ownership
Autorzy:
Czarnow, Sławomir
Powiązania:
https://bibliotekanauki.pl/articles/417052.pdf
Data publikacji:
2016-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
lost property
stray animals
animal shelter
right to ownership
public funds
Opis:
The current legal regulations regarding property and animals that have been found calls for changes of both legal and system nature. The binding rules and proceedings related to stray animals are especially unsatisfying. The rule that regulations on property items, including those found, should be applied also to animals results in excessive doubts, often hard to resolve, practical and theoretical alike. After all, in case of animals, humanitarian considerations should prevail to civil and legal aspects. At the same time, in practice it is very difficult to find the owner of a found animal, because there is no obligation to tag animals. As a result animals – until they are given to new owners – are maintained in animal shelters at the cost of local self-governments. This incurs substantial expenditures from public funds, and is not beneficial to animals as such.
Źródło:
Kontrola Państwowa; 2016, 61, 3 (368); 150-163
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
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