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Instytucja ciągu przestępstw po 1 lipca 2015 r.

100%
Górski A.
Studia Iuridica
|
2017
|
vol. 69
131-148
PL
The institution of series of crimes regulates the situation of coincidence of crimes which are connected in a specific way. This connections are ground for different penalty – one penalty for all crimes. The amendment of criminal law, conducted in 2015, made changes also in the chapter IX of the polish criminal code and modified provision 91. The legislator decided to replace some premises. The premise of a similar way of committing a crime was replaced by the premise of using the same opportunity. The amendment also modified a demand of an identical criminal qualification for all crimes covered by the institution of series of crimes. Since then, the demand of an identity has been applied to a provision which is the basis of penalty size. The aim of this paper is to discuss the changes conducted in 2015 and evaluate the whole institution of series of crimes.
2
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A proposal for modification of the natural classification format of the profit and loss account

63%
Górski A., Parkitna A.
Zeszyty Teoretyczne Rachunkowości
|
2010
|
vol. 2010(57(113))
29-40
EN
The profit and loss account, besides the balance sheet, is one of the basic financial statements. Revenues from sales and similar items as well as changes in stocks of goods and work-in-progress in the natural classification variant of the profit and loss account are rather ambiguous items, thus causing considerable difficulty in proper understanding of the financial results. The authors propose a modification of this financial statement, which would eliminate such problems.
3
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Propozycja modyfikacji wariantu porównawczego rachunku zysków i strat w zakresie pozycji zrównanych z przychodami

63%
Górski A., Parkitna A.
Zeszyty Teoretyczne Rachunkowości
|
2010
|
vol. 2010(57(113))
29-40
PL
Rachunek zysków i strat jest obok bilansu drugim istotnym elementem sprawozdania finansowego. Przychody ze sprzedaży i zrównane z nimi, a także zmiana stanu produktów w wariancie porównawczym rachunku zysków i strat nie są pozycjami jednoznacznymi i powodują znaczne trudności z właściwym zrozumieniem rezultatów finansowych. Proponuje się więc modyfikację tego elementu wchodzącego w skład sprawozdania finansowego.
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