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PL
Proces zarządzania finansami w jednostkach samorządu terytorialnego oparty jest na elementach planowania krótko- i długoterminowego. W ujęciu krótkoterminowym podstawowym narzędziem planistycznym jest budżet roczny. Z puntu widzenia horyzontu długoterminowego podstawowym dokumentem wydaje się wieloletnia prognoza finansowa. Pytaniem badawczym jest odpowiedź na pytanie, czy jest to adekwatne narzędzie w procesie zarządzania finansami, czy tylko dokument wypełniający obowiązki ustawowe. Analizę oparto na obowiązujących regulacjach prawnych oraz podstawach teoretycznych procesu zarządzania finansami w ujęciu krótko- i długoterminowym.
EN
The process of financial management in local government units is based on elements of short and long term planning. In the short term basic planning tool is the annual budget. From the point of view of the long-term horizon basic document appears to be a long-term financial forecast. Research question is to answer the question of whether this is the appropriate tool in the process of financial management, or just a document filling statutory obligations. The analysis was based on legal regulations and the theoretical foundations of the process of financial management in terms of short and long term.
EN
Projects and programmes realized in the public sector, including self-government entities, are supposed, above all, to satisfy the needs of the society. From the perspective of self-government entity the objective of the task is a given local or regional community. The vast majority of projects and programmes are realized with the use of debt instruments. Self-government public debt is subject to limitation; therefore, it is important not only to comply with the legally binding limits in terms of incurred debt but also to plan the structure of self-government public debt together with the instalments due for payment in a given period and together with the buyout of debt instruments. The purpose of the following paper is to present the significance of the planning approach in creating stable and balanced local development in the perspective of empirical study, and the current approach towards debt planning by self-government entities (SGE).
PL
Artykuł dotyczy zasady zrównoważonego rozwoju jako jednej z podstawowych zasad, które determinują nowy okres programowania Unii Europejskiej. Zasada zrównoważonego rozwoju odnosi się do człowieka, jego zdrowia i wykorzystania pracy ludzkiej jako jednego z komponentów zrównoważonego rozwoju. Środki Unii Europejskiej mają służyć realizacji tej zasady. W artykule dokonano oceny wsparcia rozwoju infrastruktury ochrony zdrowia finansowanej ze środków Unii Europejskiej w okresie programowania 2007-2013 na przykładzie województwa zachodniopomorskiego. Wskazano również, jak będzie realizowana zasada zrównoważonego rozwoju w ochronie zdrowia, w nowym okresie programowania.
EN
The paper is concerned with the principle of sustainable development as one of the basic principles that determine the new programming period of the EU. The idea of sustainable development applies to people, their health, and the use of human labour. The EU funds are designed to implement this principle. The author assesses the support given to the development of health infrastructure, financed from EU funds in the 2007-2013 programming period, based on the analysis of Zachodniopomorskie (West Pomeranian) province. It is also indicated how the principle of sustainable development will be implemented in health care in the new programming period.
EN
In the article there are characterized methods and possibilities of improvement effectiveness in realizing public services. As a one of the main method of improving effectiveness in public recourses significant way is outsourcing municipal services. There also were described advantages and barriers that can be enhance with transferring municipal services outside of local government organization.
5
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Dylematy wyboru samorządowych instrumentów dłużnych

63%
EN
Debt instruments allow local government units to perform both current and investment tasks that are not covered in the budget. Thus, they enable the acceleration of the implementation of tasks aimed at ensuring the development of society. These entities usually choose credit as a debt instrument. In the article, the authors present a discussion on the criteria, but also the dilemmas of choosing local government debt instruments. The aim of the study is to indicate the criteria for selecting debt instruments by local government units in the light of budgetary and financial conditions. The authors also consider the barriers and limitations in the process of selecting a debt instrument.
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