Discussion on the reform of the economic-financial system in the health protection sector calls for evaluation of the present infrastructure in this sphere and its particular elements. Hence, there are presented in this article basic indices characterizing health protection in Poland and concerning its material base, cadres and financial outlay son it. Theoretical methods, forms and systems of financing that can be applied in the non-material sphere are discussed against this background. The above analysis is followed by evaluation of the proposed solutions taking into account, first of all, forms of financing, barriers connected with a possibility of introducing an objective system of financing mainly in the field of fixing costs and counting basic rates of charges for services. Some attention has been focussed, moreover, on the system of motivations . In the final part of the article, there is postulated a necessity of providing a precise answer to the following questions: - how to determine the base for prices of services in health protection? - how to obtain information on costs? - what measures should be made a reference point for costs? Without solving these problems, the reform being introduced now may become a costly experiment, which al lows only to change and not improve the economic-financial system in the health protection sphere.
In order to find a proper method of financing the vocational education system it is necessary to build a target model of vocational education. When building such a model, there should be known evolutionary transformations in the vocational education system. In his historical an alysis of the vocational education system, the author is trying to stress these moments, which had and continue to have a decisive importance for both the present and the planned system of vocational education, and he presents development trends in the sphere of vocational education as a stage in creating a target model. The solutions applied in Poland hither to envisage two ways of preparing qualified manpower. One of them is the vocational education system subordinated to local educational authorities and the other - vocational training centers attached to industrial plants . The experience of many countries and the scientific - technical progress taking place all the time speak in favour of the latter solution as a leading one. However, acceptance of such a solution has multiple consequences. This concerns also the structure and the functioning of the financing system. In this area, the most important problems are those concerning choice of forms and sources of financing . Besides, it is necessary to determine ways and methods of financing vocational education. Dilemmas existing here are presented in this article.
Education, as a subsystem of the social system, performs important tasks in the development process end is closely related with it. It occurs, first of all, in the financial and organizational field. The final forms of the education subsystem is determined both by internal factors ensuing from its very essence and by external factors.
The problem connected with the economic-financial system in the sphere of education were presented from various points of view. A starting point is provided by the account of unit variable end fixed costs as an alternative to a cooperative account of costs on the macro scale and e costs account on the micro scale along with the principle of the so-called statistical trend extrapolation. Cooperative end extrapolation methods are most primitive from the economic point of view, and they will always be synonymous simultaneously with surplus and shortage of resources for particular basic units and for the entire system of education. It was presented against on example of trends in Poland's expenditure on education in the 1970’s.
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?
The article is an attempt at evaluation of the impact exported by organizational evolutions employed by the vocational schooling system on the system of its financing from the point of its financial sources ae well ae costs and methods of planning the outlays. A diagnosis of the functioning of hitherto applied financial and organizational solutions allows to state that the present model of the financial system does not provide foundations for rational utilization of financial means left at the disposal of educational institutions, This refers to the financial source system, costs of functioning of schools, and this to the entire financial planning area. The critique of the present situation provides a starting point in outlining a concept of modal financial solutions, which - in the author’s opinion - may lead to more effective management of both financial and material resources in this sphere of the state's activity.
The article analyzes one of factors determining development of the social security system. Alongside the factors of social, economic, and political nature, an equally important le this demographic factor determining directions of development not only for the population and employment policies but also, to the same extent, for the welfare programs of the socio-welfare policy.
The article discusses the methods of redistribution of development funds applied over the years 1974-1976 on the basis of studios carried out in the Association of Knitwear and Hosiery Industries. These methods were analyzed from the viewpoint of their economic nature and range of their utilization in the economic policy pursued by the association. There are presented both causes of their utilization, wide application and their consequences (mainly negative) for that stimulating function, that was to be performed by the development fund, and thus for economic effectiveness of enterprises. This analysis allowed to formulate conclusions concerning directions of improvement of this element in the financial system of enterprises.
The article analyzes the social security system from the point of its evolutionary contents. The authoress proceeds from an assumption that as the time goes by the classical rules in functioning of the social security system undergo changes adjusting themselves to new conditions both within the framework of the capitalist and socialist social formation. This does not imply, however, that the social security system disappears or becomes transformed in a social protection. It constitutes only a component of the social protection while transformations occurring In the social security system are an expression of inevitable change resulting from a dialectic development of social relations.
The primary education in Poland is financed mainly from the state budget, but the practice proves that it is not the only source of financing. This is due to many reasons with the important of them including the system of planning based on specific norms, and a practice of allocating resources. Due to operation of these factors, an institution such a as a school obtains amounts of money, which do not meet its needs or within a structure differing from specific conditions in which it operates.
The analysis presented in the article encompassed four basic types of unite functioning In the sphere of education and namely: orphanages, kindergartens, primary and grammar schools. It was focused on the overall level of costs including the personal and the material factor in Its unit fora and in relation to the "receiver“ of an educational service.
A proper allocation of tasks between the central budget and local budgets represents one of main problems in optimal utilization of financial resources. This problem was presented against the background of the welfare-cultural activity carried by Poland over the years 1961-1977. There were built equations of basic incomes and the most important expenditure on welfare-cultural purposes from the central and local budgets. They provided a starting point during evaluation of tasks allocation between central end local state administration organs. The performed analysis revealed a predominant role played by the central budget in financing this expenditure, which is not always compatible with requirements posed by principles of rational economic management and principles of self-management.
The present transition to market mechanisms of economy regulation accounts for an enhanced interest in conditions of microeffective functioning of enterprises. This creates a necessity to curb the traditional non-economic functions hitherto performed by these economic entities. Hence a topical issue is a question regarding advisability, scope and mode of the functioning of the so-called plant socio-welfare system. The article presents the findings of pilot studies, which aimed at determining employees options in this sphere. Due to a complex social role of these benefits there seems justified a view that one of premises behind a gradual departure from traditional tasks of an enterprise should be to gather evaluations of the socio-welfare system from employees themselves. A general conclusion ensuing from these, studies is that a necessity of seeking effectiveness-promoting solutions in the system of enterprise functioning should not be synonymous with abandoning automatically their socio-welfare functions.
In Polish legal system law about conditions of admissibility and supervising of public assistance for entrepreneurs is basic legal act, which regulates conditions which have to be fulfilled, to obtain public assistance. Such support is treated as a public assistance only if it is based on national public resources and it does not violate or does not threaten infringement of competition through privilege of some entrepreneurs or production of some commodities. Public assistance has to be made also onto thing of definite entrepreneurs. In Poland in years 1997-2002 the largest part of public assistance was directed to large state owned enterprises first of all in coal mining, agriculture as well as railway transportation sector and postal services. In year 2002 we could observe significant changes in the structure of this support. There was a great increase of support for the enterprises from private sector especially small and medium size. This change was due to the low of restructuring of public receivables. Enterprises use help in form of transfer of properties’ value and in form of decrease of tax burdens. Public assistance is a very important instrument for supporting competitiveness and elasticity. Its efficiency depends on the forms of support of entrepreneurs, cohesions of used instruments as well as on possibility of theirs implementation through subjects.
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