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EN
In the paper there is discussed the essence of the hidden debt of territorial self-government entities in Poland. There are pointed out some reasons and effects of that debt. There are also proposed some solutions to reduce that debt, to sustain good financial condition of territorial self-government entities and to ensure transparency of local finance.
PL
W artykule określono istotę długu ukrytego jednostek samorządu terytorialnego w Polsce oraz wskazano przyczyny i skutki występowania tego zjawiska. Zarekomendowano również podjęcie określonych działań służących: ograniczeniu niekontrolowanego zadłużania się JST, utrzymaniu stabilności finansowej JST i przejrzystości finansów samorządowych.
EN
The article points out some operations of territorial self-government entities in Poland which are not appropriate for efficient local debt management. Moreover, it indicates some recommendations for increasing the efficiency of this management. Reflections are made in the field of the standards of efficient local debt management, considering economic and legal conditions of incurring and servicing local debt.
PL
Realizacja inwestycji samorządowych, w tym współfinansowanych środkami unijnymi, skłania jednostki samorządu terytorialnego do zadłużania się i wymaga efektywnego zarządzania powstałym długiem. W artykule wskazano działania jednostek samorządu terytorialnego, które nie służą efektywnemu zarządzaniu ich zadłużeniem oraz sformułowano rekomendacje działań w celu podniesienia efektywności tego zarządzania. Rozważania zostały przeprowadzone na kanwie istoty i standardów efektywnego zarządzania długiem, głównie w ujęciu uwarunkowań ekonomicznych i prawnych zaciągania i obsługi długu przez jednostki samorządu terytorialnego.
EN
The article points out some operations of territorial self-government entities in Poland which are not appropriate for efficient local debt management. Moreover, it indicates some recommendations for increasing the efficiency of this management. Reflections are made in the field of the standards of efficient local debt management, considering economic and legal conditions of incurring and servicing local debt.
PL
Realizacja inwestycji samorządowych, w tym współfinansowanych środkami unijnymi, skłania jednostki samorządu terytorialnego do zadłużania się i wymaga efektywnego zarządzania powstałym długiem. W artykule wskazano działania jednostek samorządu terytorialnego, które nie służą efektywnemu zarządzaniu ich zadłużeniem oraz sformułowano rekomendacje działań w celu podniesienia efektywności tego zarządzania. Rozważania zostały przeprowadzone na kanwie istoty i standardów efektywnego zarządzania długiem, głównie w ujęciu uwarunkowań ekonomicznych i prawnych zaciągania i obsługi długu przez jednostki samorządu terytorialnego.
EN
A healthy local government financial system lays the foundation for the ability of local government units (LGUs) to carry out public tasks at the current qualitative and quantitative level and to meet their obligations in the short and long term. A healthy financial system of local government is a system that is adequate, stable, unified, consistent, transparent, diversified, counter-cyclical, guarantees the financial independence of LGUs, and activates to take measures to increase revenues and efficiency of expenditures. The purpose of the article is to answer the question of what are the characteristics of a healthy financial system of local self-government, assess the system operating in Poland, and formulate recommendations for changes aimed at healing this system. Descriptive analysis, comparative analysis, inductive and deductive reasoning, and critical analysis of the national literature on the subject by economists and lawyers were used.
EN
The paper examines the prerequisites and effects of indebtedness of local government units in Poland, as well as identifies the determinants of their indebtedness, divided into legal-financial, political, economic-social and organisational-management ones. The level of indebtedness of these units in the years 2003–2020 is also presented. Cities with powiat status and municipalities are most heavily indebted, which is primarily related to local government investments carried out by them.
EN
Objectives The objective of the study was to reveal morphology, electrolyte and chosen biochemical parameters in terms of health risk in runners in reference to their age and running speed in the case of running a distance of 100 km, which occur after 12 h or 24 h of recovery. Material and Methods Fourteen experienced, male, amateur, ultra-marathon runners, divided into two age and two speed groups took part in the 100-km run. Blood samples for analyses indexes were collected from the ulnar vein just before the run, after 25 km, 50 km, 75 km and 100 km, as well as 12 h and 24 h after termination of the run. Results The sustained ultramarathon run along with the distance covered (p < 0.05) caused an increase in myoglobin (max 90-fold), bilirubin (max 2.8-fold) and total antioxidant status (max 1.15-fold), which also continued during the recovery. Significant changes in the number of white blood cells were observed with each sequential course and could be associated with muscle damage. The electrolyte showed changes towards slight hyperkalemia, but no changes in natrium and calcium concentrations. There were no significant differences between the age and speed groups for all the parameters after completing the 100-km run as well as after 12 h and 24 h of recovery. Conclusions Considering changes in blood morphology and chosen biochemical parameters in ultra-marathon runners during a 100-km run it can be stated that such an exhausting effort may be dangerous for human health due to metabolic changes and large damage to the organs. Negative metabolic changes are independent of age of an ultramarathon runner and occur both in younger (32±5.33 years) and older participants (50.56±9.7 years). It can be concluded that organ damage and negative metabolic changes during a 100-km run occur similarly in participants less experienced as well as in well trained runners. Int J Occup Med Environ Health 2016;29(5):801–814
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