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Kraków czy Tarchomin? Historia sporu o lokalizację fabryki penicyliny przekazanej Polsce w ramach programu pomocowego UNRRA (1946–1947)

100%
Łotysz S.
Analecta. Studia i Materiały z Dziejów Nauki
|
2018
|
vol. 27
|
issue 1(52)
289-310
EN
In early 1946, UNRRA (the United Nations Relief and Rehabilitation Administration) offered to help several European countries, including Poland, to establish their own penicillin production. Initially, Poland’s fi rst penicillin plant was to be set up in an old hospital building in Kraków, and operated by the Ministry of Health. But in 1947, the government moved handling of the investment to the Ministry of Industry, and changed its designated location to an old pharmaceutical factory in Tarchomin, near Warsaw. Disappointed by this decision, the municipal authorities in Kraków attempted to revert it. This paper sheds light on a previously unknown chapter in the history of Poland’s pharmaceutical industry, while exploring the relations between municipal authorities and the centralized governmental institutions, during the fi rst few years of the communist regime’s consolidation in Poland. This work was made possible through fi nancial support from the National Science Centre, Poland, research grant number 2014/13/B/HS3/04951.
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Ujęcie w ewidencji księgowej pomocy udzielanej przedsiębiorcom zatrudniającym osoby niepełnosprawne

80%
Żuk K.
Roczniki Nauk Społecznych
|
2007
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vol. 35
|
issue 3
83-91
EN
The paper deals with the problems of the records and presentation in financial reports of the aid for entrepreneurs employing the disabled, the entrepreneurs who run sheltered workshops and the „open labour market.” Such problems are important, taking into consideration the changes in the regulations concerning the public aid after Poland had joined the European Union. The employers who employ the disabled may obtain reimbursement of their higher costs. It consists in additional financing of payment for the disabled, through PFRON and the budget fees for the Social Insurance Company within the confines of programme no 52/2004/JK, the reimbursement of higher costs. Entrepreneurs therefore obtain aid to employ the disabled, a fact that causes new problems, i.e., how to place it in the account books and presentation in the financial records. Subsidies to payments are an aid that entrepreneurs receive to their bank account. Paying parts of ZUS fees from the disabled through PFRON and the budget consists in including them in DRA declaration. Entrepreneurs do not pay them to ZUS, so there is no financial tranfer. According to the author, we may use the rules of the International Standards of Accountancy by which to represent the aid for the disabled in the account books and financial records. On the basis of art. 10 , section 3 of the accountancy law one may use the principles defined in the International Standards of Accountancy (Pol. MSR) 20 to represent the aid in account books and financial records. According to these standards, there are two methods by which to present this aid in the financial records that can be accepted: as an income in the calculation of profits and losses, or as a reduction of costs.
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