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EN
Last decades are characterised by quick economic development. It causes the better fulfill the needs of the society. On the other hand it effects the negative economic phenomena such as: unemployment, homelessness, poverty e.c. These problems make the governments seek new forms of organisation to alleviate them. One of the solutions is to develop cooperatives. A characteristic feature of the developed countries is the speed development of these organisations thanks to tax incentives and other privileges given them by the government. Central and Eastern European countries have entered 14 years ago the rough path of building a democratic state. A characteristic feature of these countries is to privatise the state-owned enterprises. That is the reason why there is no space for re-building cooperatives to defend citizens interest. This paper ames to answer the question; what are the tendencies in the development of cooperatives in Central and Eeastem European Countries. Two groups of countries are investigated: • EU members, with quite high economic development (Poland, Czech Republic, Hungary); • less developed countries, who are not members of the EU (Bulgaria, Lithuania). The analysis allows to appreciate the grade of the development and conditions of activity of the cooperatives in these countries.
EN
The paper deals with dilemma connected with one of the forms of charity as 1% of income tax that taxpayers are allowed to give to a public benefit organization of their choice. The analysis uses 2004–2009 data and allows to show the changes in this subject.
EN
Due to difficulties in performing a costs account in the education System, there are often appllied indirect messures. It is assumed hypothetically, for example, that conditions in which particular educational institutions operates exert an influence on the level of their costs. Accordingly, this article is aimed at providing an answer to the following questions: Are there any differences in costs end conditions of functioning of different level, schools (primary and grammar)? Does location of schools (big urban centers and others) affect differences in costs end conditions of their functioning? Are there any correlations between conditions and coats of functioning of analyzed schools?
EN
The developed countries as well as Poland face negative economic and social problems like unemployment, poverty, disability. This problems make governments seek new forms and methods to alleviate them. It is the reason why new organizational forms of mix, hybride character have been created. Social enterprise is one of them. The goal of this paper is to evaluate the scope of social enterprises in Poland on the background of solutions adoptod in other European Union countries. Social enterprise is quite new form of organization. In the literature of the subject it appeared in the 1990-ties. The term has only theoretical meaning. Particular countries give it different names and interpretation. It is so important in this circumstances to present attempts to define social enterprise, its scope and kinds of activity in some EU countries and in Poland.
EN
Poland belongs to this groups of countries that have entered the rough path of building a democratic state and civil society. A characteristic features of a democratic state is creation of private organizations, independent of the state, that express the will of the citizens. The democratic state’s institutions that Poland has reactivated today are foundations and associations. A relevant act made effective March 26, 2003 allowes to extend the range of the institutions to include public benefit organizations. The paper tries to evaluate how positive introduction of public benefit organizations contribute to increase investment in human capital. Public benefit organizations can be evaluated hypothetically, during the attempt to identify the advantages and barriers related to the introduction of this form of organizing and financing investments in human capital.
EN
Social services may be financed from many sources. Financial resources from the budget are a dominant source of their financing. They are supplemented by resources provided by enterprises, social organizations and the individuals. In 1984, a new source of financing appeared in Poland - a foundation. The article discusses specific characteristics of foundations, their kinds and functions which they are to fulfill. On the basis of these deliberations, the authoress has made an attempt to determine which entities and in what conditions will be interested In establishing foundations and what may be the scope of their activity. On this basis, there has been defined the role, which may be played by foundations in financing social services.
EN
The article aims at outlining the main shortcomings of the reform in the field of forms and sources of financing culture. For this purpose, there have been presented briefly the basic directions of changes worked out by Work Group XIII of the Commission for the Economic Reform and pointed out these elements of the system which should be improved. The forms of financing that should receive more attention are: budget organization and budget unit, which are known today as: organizational units of culture and art. The main source of financing culture and art, which requires modifications are the Fund for Development of Culture. The Principles of gathering and distributing financial resources from this Fund are disputable.
EN
The systematic changes that have been introduced in Poland since 1990s affect many areas of economic and social activities. In the social sphere it can be seen in abandoning the state monopoly through the implementation of a special privatization process. The core of the process is transformation of public institutions into autonomous units. This process contributes to the emergence of organizations with an ambiguous status. They are positioned in the mixed area, between the public and non-profit sectors. This paper attempts to evaluate those institutional forms of organization that belong to or can be classified among the non-profit sector in Poland. The subject is considered from three points of view: - legal basis on which the organizations function, - types of tasks they execute, - source of their financing. The aims to present some debatable problems connected with the expansion of the non-profit sector and to evaluate directions the changes are taking. In our discussion the emphasis will be put on those organizational and legal solutions that cannot be treated as classic non-profit organizations.
EN
Application of the simple least mean squares (LMS) adaptive filter of to the Warsaw Exchange Market (GPW) has been analyzed using stocks belonging to WIG20 group as examples. LMS filter has been used as a binary classifier, that is, to forecast the sign of changes in the (normalized) stock values. Two kinds of data has been used, namely, the differenced and double-differenced normalized close values of stocks. It has been shown that while the predictive power of LMS filter is virtually zero for the differenced series, it rises significantly in the case of double-differenced series for all analyzed stocks. We attribute this to the better stationarity properties of the double-differenced time series.
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