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Specyfika rachunkowości organizacji pozarządowych

100%
Szewczyk–Jarocka M.
Przedsiębiorstwo & Finanse
|
2021
|
issue 1
83-94
EN
The third sector consists of non-profit organizations operating pro publico bono. These include mainly foundations and associations that carry out paid or unpaid statutory activities as well as economic activities. As in the case of the state and market sectors, they are obliged to keep accounting and are governed by tax regulations. Nevertheless, their main goal of the activity are social activities aimed at satisfaction and not profit. Therefore, the purpose of the work is to indicate the specificity of accounting of non-governmental organizations that operate on the basis of the statute and are subject to the accounting policy. In addition to the financial reporting, the NGO non-financial statements and the legal basis have also been presented
PL
Trzeci sektor tworzą organizacje non-profit, działające pro publico bono. Zaliczamy do nich głównie fundacje i stowarzyszenia, które prowadzą działalność statutową odpłatną lub nieodpłatną oraz działalność gospodarczą. Podobnie jak w przypadku sektora państwowego oraz rynkowego zobowiązane są do prowadzenia rachunkowości oraz podlegają przepisom podatkowym. Nie mniej jednak jako główny cel działalności wymienia się tutaj działania społeczne nastwione na satysfakcję, nie na zysk. Zatem celem artykułu jest wskazanie na specyfikę rachunkowości organizacji pozarządowych, które działają w oparciu o statutu oraz obowiązuje je polityka rachunkowości. Ponadto przedstawiono obok sprawozdawczości finansowej, także sprawozdania niefinansowe NGO i podstawę prawną.
2
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Public contestation practices in Russia in 2000–2020

100%
Savenkov R.
Eastern Review
|
2020
|
vol. 9
83-103
EN
The article analyzes the influence exerted by the limitation of legal opportunities for public contestation in the 2000s on the scope of mobilization and the repertoire of public contestation practices. The term ‘public contestation’ is used to describe forms of individual and collective political activity focused on criticizing, denying and resisting the current government project, including by introducing alternative projects. The public contestation includes constructive actions of political actors not related to causing damage or disposing of political opponents. The paper is based on political and legal analysis and on some elements of event analysis. In the 2000s, the scale of public contestation on discursive and protest platforms was smaller than over the next decade, which did not create any needs for detailed regulation of such activities. At the same time, changes in political and legal opportunities in the electoral and party field were quite intense throughout 2000–2020. The most popular forms of public contestation were public events (in 2011–2018), as well as discursive activity on the Internet and in mass media (after 2018). During the above mentioned period, we see the biggest changes in legal opportunities in this field and increasing penalties for respective violations. The electoral field shows the pendulum dynamics: decreasing and increasing opportunities in 2000–2011 and 2012–2019, respectively. A meaningful factor of narrowing legal opportunities for public contestation is the potential financial, organizational and information support of public contestation practices by foreign entities.
3
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Grupy ryzyka zakażeniem HIV w latach 1981-1986

44%
Rogala M.
Zdrowie Publiczne i Zarządzanie
|
2012
|
vol. 10
|
issue 2
72–79
EN
The article describes how the notion of groups at risk of HIV infection changed under the influence of the development of studies on HIV in the years 1981–1986. The first diagnosed patients with the HIV symptoms were homosexual persons and drug addicts. In the initial phase of virus occurrence in the world these two groups were commonly regarded as the virus carriers and only they were associated with AIDS. With time the progress in research has revealed that infections with HIV cannot be linked solely to lifestyle, habits of homosexuals and drug addicts since the group of subjects potentially vulnerable to the infection is much broader and it started to be related to some risky behaviour. The article shows the process of alteration of the knowledge about the virus causing AIDS in the years 1981–1986. The progress in this knowledge has lead to the changes in qualifying subjects to the risk groups related to the way of HIV transmission. The paper also presents the phenomenon of stigmatization linked to the inclusion of some populations to the groups at risk of HIV infection in the 80s. of the 20th century which was caused by the lack of knowledge on the pathogenesis and mechanism of virus transmission.
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