Search results

1

Components of Comprehensive Income and Statement of Changes in Equity: An Analysis of Public Companies’ Reporting Practices in Poland and Germany

100%

Gad J.

Management and Business Administration. Central Europe

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2015

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issue 3

71-88

EN

Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany. Methodology: A�study of domestic and foreign literature was conducted with analysis of annual reports of public companies. The study followed the method of induction and to analyse the results, the structure similarity index was used. Results: The results of the study supported conclusions that the companies under study had not� developed a�uniform presentation of the components of comprehensive income in their statements of changes in equity. Five options of presenting the components of other comprehensive income in the statement of changes in equity were identified. Companies both from the WIG 30 and DAX� indices most frequently presented the statement of changes in equity in option 1, which consisted of presenting the total comprehensive income item in a�row and detailed items of equity in columns in which capital gains and losses were recognized. The differentiated forms of presenting the components of comprehensive income made it difficult to compare financial statements. Scope of research: The survey examined the annual reports of the largest Polish and German public companies respectively from the WIG 30 and DAX indices. The components of other comprehensive income presented in the statements of changes in equity were the main subject of the study. Originality: Comparative studies on the presentation of the components of other comprehensive income in the statement of changes in equity by public companies in Poland and Germany have not yet been conducted. This was therefore the research gap addressed in this study.

2

Financování terciárního vzdělávání v ČR v kontextu evropského vývoje

100%

Petr M., Marek V., Dana W.

Littera Scripta

|

2009

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vol. 1

43-52

EN

The goal of this contribution is to describe and analyse the existing model of financing the public tertiary educational sector in the Czech Republic and de- fine important principles which are there applied. There are also mentioned strengths and weakness of current financing model after which possible ways of modification to more fair and efficient allocation of public recourses are discussed.

3

The Contribution of Islamic Banking to Indonesia’s Economic Growth: The Evidence from the Vector Error Correction and Variance Decomposition Methods

100%

Wardhany N. K., Shaista Arshad S.

Management and Business Administration. Central Europe

|

2015

|

issue 3

89-104

EN

Purpose: The aim of this study is to empirically understand whether Islamic banks have a positive relationship to economic growth in Indonesia. Methodology: This study examines the causal relationship amongst several selected variables: real GDP (RY), total deposit (TD), the change in the Consumer Price Index as an inflation proxy (INF), and the ratio of total imports and exports to nominal GDP (OE). In order to accomplish the research objectives of this study, a time series quarterly data spanning from the first quarter of 2003 to the last quarter of 2011 comprising of 36 data points has been used to perform an effective analysis. Findings: The inference deduced here is twofold; First Islamic banks in Indonesia are still unable to contribute significantly to Indonesia’s economic growth. Second, the relationship between Islamic banks and economic growth in Indonesia is positively but weakly correlated. Research Limitations: For this time series research, the researcher is limited by the small amount of data (2003.Q1 to 2011.Q4).

4

The talent of mature women and their legacy for Humanity

100%

Troncoso Rodríguez M.

Journal of Education Culture and Society

|

2016

|

vol. 7

|

issue 1

125-132

EN

This paper is a compilation of facts about women who shone in their youth either for their research, their works of art, or their social and political activities, and who remained active in their later years, when they became what are commonly called senior citizens. It was during these years that these brilliant women managed to crystallise and consolidate the work they had done all of their life, bringing about changes in scientific, artistic, cultural and social fields, leaving behind a legacy of knowledge for future generations. A small host of women representing different disciplines has been chosen here, and all of these women were active in their later life. Many others who could have been included will not be found, not only because there is not enough space here to mention all of them here, but also because there is a lack of sources dealing with the millions of senior heroines who are anonymous; elderly women who play a vital role in the development of humanity when they pass on knowledge and values; women who remain active in their later years and who only retire the day they die

5

O właściwościach utworu audiowizualnego „jako całości”

89%

Sokołowska D.

Ruch Prawniczy, Ekonomiczny i Socjologiczny

|

2020

|

vol. 82

|

issue 4

221-232

EN

One of the controversial issues in copyright law is how an audiovisual work is to be defined and understood. Part of the jurisprudence and doctrine is of the opinion that an audiovisual work constitutes a whole, it is a single work and not a collection of various so-called ‘contribution’ works. The article presents the thesis on maintaining the status quo with regard to contribution works, especially from the perspective of Article 70 para. 2.1 of the Act on Copyright and Related Rights of 4 February 1994.

PL

Jednym z kontrowersyjnych zagadnień w prawie autorskim jest pojmowanie utworu audiowizualnego. Część orzecznictwa i doktryny stoi na stanowisku, że utwór audiowizualny stanowi całość, jest jednym utworem, a nie zbiorem różnych utworów tzw. „wkładowych”. W artykule prezentowana jest teza o zachowaniu status quo przez utwory wkładowe, zwłaszcza z perspektywy art. 70 ust. 2.1 ustawy o prawie autorskim i prawach pokrewnych z dnia 4 lutego 1994 r.

6

Odpowiedzialność osób zarządzających w transnarodowych korporacjach w prawie karnym – aspekty międzynarodowe i transnarodowe

89%

Boczek K.

Problemy Prawa Karnego

|

2020

|

vol. 4 (30)

|

issue 4

75-96

EN

Owing to increasing globalisation, transnational corporations play an important role in international trade. Those wealthy and very complex entities have a major impact on reality and often engage in activities which involve illegal practices such as the environmental pollution, forced labour and other serious infringement of employees’ right or even crimes against humanity. Carrying on business which is primarily profit-oriented may result in violations of fundamental human rights, if this is required for a corporation to financially exploit a business opportunity. It is difficult in practice to hold these entities and their corporate directors to account. Regulations regarding criminal responsibility of managers of transnational corporations can be found in national and international laws. However, criminal proceedings do not give satisfactory results. The main problem lies in powers, flexibility and close links of those corporations with local authorities. The paper points to different solutions applied throughout the world, and describes the best-known criminal proceedings against corporate managers.

7

Akcja imienna jako aport w spółce kapitałowej. Wybrane zagadnienia

88%

Adamus R.

Opolskie Studia Administracyjno-Prawne

|

2012

|

vol. X

|

issue 1

9-22

EN

The aim of this paper is to draw attention to the mechanism of contributing inscribed shares as a contribution to a capital company. The currently dominating view regarding the moment of contributing to the capital company shows that the company acquires the property of the contributed object already at the moment of its entering. The consequences of this assumption point to certain negative effects in the case in which the registration of the share capital or its increase covered by such a contribution fail to materialize. A practical conclusion which follows from the above arguments leads to the postulate that, in the interest of the subject submitting the contribution, the moment of the transition of the contributed property should be regulated in an especial manner in a relevant agreement.

8

Kilka refleksji nad pojęciem kooperacji

88%

Nowak D., Gołembski M., Uniwersytet Ekonomiczny w Poznaniu, Uniwersytet Ekonomiczny w Poznaniu K. Z. i. A. Z. P.

Acta Universitatis Lodziensis. Folia Oeconomica

|

2013

|

vol. 278

EN

Presently cooperation plays a very important role. It should be stressed, that both in the economic practice and the general literature there is a lack of homogonous conception and even definition, which comprehensively describes the phenomenon of cooperation. The paper presents different opinions and a point of view characterizing the cooperation issue.

9

Solidarity in farmers' social insurance

63%

Pławucka H.

Ubezpieczenia Społeczne. Teoria i praktyka

|

2019

|

issue 2/2019

89-108

EN

Farmers and their spouses cooperating with them, as well as those household members covered by farmers' social insurance constitute a homogeneous risk community. All these persons share a common feature, i.e., work on an agricultural holding, exposing them to similar random events (risks). This homogeneity is not affected by the fact that the farmers’ social insurance covers also farmer entrepreneurs and farmers who simultaneously perform work under civil law contracts or have been appointed to supervisory boards, but it is undermined by the possibility of agricultural pension insurance cover, at their request, for farmers who have ceased agricultural activity or work in an agricultural holding on the basis of the right to social benefits, listed in the Act, in respect of the care of a disabled person. Agricultural insurance covers almost the same types of risks as those covered by general insurance, however, due to the specific nature of the agricultural activity and the situation of those who perform it, the shape and scope of protection is sometimes significantly different (the study highlights these diff erences). Agricultural insurance contributions are personal ones, determined in the same amount (accident and sickness insurance) or as a percentage (pension insurance), independent of the income earned on the agricultural holding. There is no relationship between the rate of the contribution paid and the amount of the benefit received under the discussed system. Taking into account the participation of the insured persons within the risk community and their share in financing the benefits, it should be noted that the agricultural accident and sickness insurance, in its current form, is based on group solidarity due to its self-financing nature, while the pension insurance embodies the idea of nationwide solidarity, since a significant part of expenditure in this insurance is covered by the state budget. There are various reasons for adopted regulation (these being indicated in the study). As a result of widespread criticism of the current level of state budget subsidies to the agricultural insurance system, proposals for solutions aimed at their reduction are put forward in the doctrine (which are discussed in more detail in the study). Hence, the discussion is needed on the scale of subsidies and their targeting, taking into account the objective conditions of Polish agriculture and the social situation of those conducting agricultural activity.

XX

Rolnicy i pracujący z nimi małżonkowie oraz domownicy objęci ubezpieczeniem społecznym rolników stanowią jednorodną wspólnotę ryzyka. Wszystkie te osoby łączy wspólna cecha, jaką jest praca w gospodarstwie rolnym, narażająca na podobne zdarzenia losowe (ryzyka). Jednorodności tej nie narusza objęcie jego zakresem rolników-przedsiębiorców oraz rolników wykonujących równocześnie pracę na podstawie umów cywilnoprawnych bądź powołanych do rad nadzorczych, natomiast podważa ją możliwość objęcia rolniczym ubezpieczeniem emerytalno-rentowym na wniosek rolników, którzy zaprzestali prowadzenia działalności rolniczej lub pracy w gospodarstwie rolnym w związku z nabyciem prawa do wymienionych w ustawie świadczeń socjalnych z tytułu sprawowania opieki nad osobą niepełnosprawną. Ubezpieczenie rolnicze obejmuje ochroną prawie takie same rodzaje ryzyk, jakie są chronione w ubezpieczeniu powszechnym, jednakże ze względu na specyfikę działalności rolniczej i sytuację osób wykonujących tę działalność ich kształt i zakres ochrony są nieraz istotnie odmienne (w opracowaniu zwrócono uwagę na te różnice). Składka w ubezpieczeniu rolniczym ma charakter składki osobowej, ustalonej w jednakowej kwocie (ubezpieczenie wypadkowe i chorobowe) lub w procencie (ubezpieczenie emerytalno-rentowe), niezależnej bezpośrednio od dochodów osiąganych w gospodarstwie rolnym. W omawianym systemie brak jest związku między wysokością opłacanej składki a rozmiarem uzyskiwanego świadczenia. Uwzględniając udział ubezpieczonych we wspólnocie ryzyka i stopień przyczyniania się do finansowania świadczeń, należy stwierdzić, iż w obecnym kształcie rolnicze ubezpieczenie wypadkowe i chorobowe ze względu na samofinansujący się charakter tego ubezpieczenia jest oparte na solidarności grupowej, natomiast ubezpieczenie emerytalno--rentowe ze względu na fakt pokrywania znacznej części wydatków w tym ubezpieczeniu z budżetu państwa realizuje ideę solidarności ogólnonarodowej. Przyjęte unormowanie wynika z różnorodnych przyczyn (wskazanych w opracowaniu). Wynikiem powszechnej krytyki aktualnego poziomu dopłat z budżetu do systemu ubezpieczenia rolniczego są zgłaszane w doktrynie propozycje wprowadzenia rozwiązań mających na celu ich ograniczenie (o czym szerzej w opracowaniu). Dyskusji wymaga więc skala dopłat i ich ukierunkowanie z uwzględnieniem obiektywnych uwarunkowań polskiego rolnictwa i sytuacji socjalnej osób prowadzących działalność rolniczą.

10

Kierunki orzecznictwa w dziedzinie spraw dotyczących ochrony pracy

63%

Jabłoński A.

Przegląd Prawa i Administracji

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2019

|

vol. 118

123-143

EN

The article is devoted to the analysis of case law in matters related to health and safety at work. Case law in this area is very diverse and concerns very different problems. The study deals with the analysis of case law regarding the content and scope of the obligation to provide safe and hygienic working conditions, its legal nature, liability for violation of these obligations, including sanctions in the form of increasing social security contributions and termination of employment. The aim of the study was to capture the dominant tendencies in the case law and to present the dominant directions of its development. Of particular interest in this context is the tendency to recognize the responsibility of the employer for violation of the right to safe and healthy working conditions based on the concept of the protection of personal rights.

11

SYSTEM EMERYTALNY W HISZPANII

63%

Pieńkowska-Kamieniecka S.

Polityka Społeczna

|

2012

|

vol. 39

|

issue 5-6(458-459)

29-33

PL

W artykule przedstawiono specyfikę i zasady funkcjonowania publicznego i prywatnego systemu emerytalnego w Hiszpanii, który w toku swojej ewolucji przeszedł liczne zmiany. Ukazano wysokość świadczeń, zmiany w liczbie świadczeniobiorców emerytur finansowanych ze źródeł składkowych i zaopatrzeniowych oraz wydatków na emerytury w relacji do PKB. W artykule zaprezentowano ponadto warunki, rodzaje rozwiązań i stopień uczestnictwa społeczeństwa Hiszpanii w rynku dodatkowych programów emerytalnych.

EN

The article presents the characteristics and functioning of public and private pension system in Spain, which in the course of its evolution has undergone many changes. It was illustrated the amount of benefits, changes in the number of beneficiaries pensions financed from the social insurance and the supply situation and the expenditure on pensions in relation to GDP. Moreover, the article presents the conditions, the types of solutions and the degree of participation by society in Spain in the market for supplementary pension schemes.

12

Wnoszenie wkładu niepieniężnego do spółki z ograniczoną odpowiedzialnością

63%

Kubica J.

Roczniki Administracji i Prawa

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2021

|

vol. 1

|

issue XXI

279-291

EN

In this article, the author focuses on the issue of making an in-kind contribution to a limited liability company – both at the time of the company establishment and in the procedure of increasing the share capital. For this purpose, the author reviews the doctrine and judicature positions relating to the concept of contribution capacity and looks for answers to the question whether the limited liability company agreement and the declaration of taking up shares have the binding and disposing effect referred to in art. 155 and art. 510 of the Civil Code, and therefore whether it is necessary to conclude a separate agreement for the transfer of the subject of the contribution to the company for the effective transfer of the in-kind contribution. In his considerations, the author draws attention to the practical dimension of applying the provisions from the point of view of the work of a notary.

PL

W niniejszym artykule autor skupia się na problematyce wnoszenia wkładu niepieniężnego do spółki z ograniczoną odpowiedzialnością – zarówno przy zawiązywaniu spółki, jak i w procedurze podwyższenia kapitału zakładowego. W tym celu dokonuje przeglądu stanowisk doktryny oraz judykatury odnoszących się do pojęcia zdolności aportowej oraz poszukuje odpowiedzi na pytanie, czy umowa spółki z ograniczoną odpowiedzialnością oraz oświadczenie o objęciu udziałów pociągają za sobą skutek zobowiązująco-rozporządzający, o którym mowa w art. 155 i art. 510 kodeksu cywilnego i czy w związku z tym dla skutecznego wniesienia aportu konieczne jest zawarcie odrębnej umowy przeniesienia przedmiotu wkładu na rzecz spółki. W swoich rozważaniach autor zwraca uwagę na praktyczny wymiar stosowania przepisów z punktu widzenia pracy notariusza

13

Przyczynienie się małoletniego do lat 13 do powstania szkody

63%

Bykowicz K.

Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM

|

2020

|

issue 10

PL

Celem niniejszego artykułu jest próba ujęcia problematyki przyczynienia się małoletniego do lat 13 do powstania szkody, w szczególności uwzględniając poglądy doktryny oraz tezy podnoszone w orzecznictwie. Jest to szczególnie istotne z uwagi na możliwość miarkowania odszkodowania w sytuacji stwierdzenia, że poszkodowany przyczynił się do powstania szkody swoim zachowaniem. Istotne znaczenie ma tutaj kryterium stopnia winy poszkodowanego i sprawcy. Powyższe rozważania poprzedzone są zwięzłym przedstawieniem pojęcia przyczynienia, którego poznanie jest niezbędne celem dalszej analizy tematu. Wskazano szereg problemów praktycznych wynikających z braku możliwości przypisania winy małoletniemu do lat 13. Całość rozważań prowadzi do wniosku, iż wiek nie stanowi przeszkody do miarkowania należnego odszkodowania, choć jest to szczególna okoliczność, która wymaga indywidualnej oceny.

EN

The aim of this article is an attempt to outline the issue of contribution of a minor under 13 years of age to cause damage, especially taking into account the views of the doctrine and the theses of courts. It is crucial due to the possibility of limiting compensation in the case when the injured party has contributed to the damage by its own behavior. The grading criterion are the levels of guilt of both the injured party and the perpetrator. The foregoing considerations are preceded by a brief presentation of the term ‘contribution’, whose proper understanding is fundamental for further analysis. The author points to a number of practical problems resulting from the impossibility to attribute guilt to a minor under 13 years of age. All considerations lead to the conclusion that the age does not constitute an obstacle in the process of limiting compensation, although it is a special circumstance which always requires an individual assessment.

14

W kręgu przyjaciół Biblioteki Uniwersyteckiej KUL

51%

Zezula B.

Archiwa, Biblioteki i Muzea Kościelne

|

2005

|

vol. 83

433-441

15

Organizacja oraz finansowanie publicznego radia i telewizji w Republice Federalnej Niemiec

45%

Miemiec W., Miemiec M.

Przegląd Prawa i Administracji

|

2018

|

vol. 114

167-184

EN

In the Weimar Republic and in the Third Reich, radio broadcasting was dependent on the government. The Federal Republic of Germany, on the other hand, created a legal system that provided the mass media with legal and factual independence. The system of radio and television was influenced by the case law of the Federal Constitutional Court. The public radio and television broadcasters include national broadcasters and joint broadcasters of federal states, organized as public-law establishments with legal personality. The management of broadcasters has been implemented basing on similar principles. The radio broadcasting board is a constitutive and controlling body, the administrative board and the authorizing officer are executive organs. The national radio board consists of people delegated by the parliament, national government, circles and organizations which are significant politically, ideologically and socially, according to the statutory key. The board of Deutschlandradio, a corporation associating ARD, ZDF and national broadcasters, consists of representatives of the federal states, the federal government and social organizations. The radio board selects the majority of the members of the administrative board, selects and dismisses the authorizing officer, consents to the casting of the broadcaster’s management positions, adopts program guidelines, advises the authorizing officer in shaping the program and other basic matters, approves the economic plan, adopts the discharge resolution. The administrative board supports the broadcaster’s economic development, concludes an employment contract with the authorizing officer, settles disputes between the authorizing officer and the broadcaster, supervises the management of cases by the authorizing officer, controls the budget and annual closure drawn up by the authorizing officer, publishes the balance sheet and the annual report, takes decisions on contracts if there is no competent authorizing officer. The broadcasters are legally supervised (by the competent government or minister). The internal control exercised by the radio board plays a fundamental role in the area of ensuring compliance with the law. German radio and television is financed by levies — initially from fees, and starting on 1.01.2013 from contributions levied on households. There is financial equalization in public radio and television. Such a system of financing provides the public media with independence and ensures the implementation of their statutory tasks, in particular the fulfilment of the public mission.

16

Aristotle and Aquinas on the Virtue of Money as a Preservative of Justice in Business Affairs and States

38%

Redpath P. A.

Studia Gilsoniana

|

2019

|

vol. 8

|

issue 4

885-890

EN

While Aristotle’s and St. Thomas’s teachings about economics are often ridiculed today, this article argues that actually what they had to say about this issue, especially about the nature of sound currency, backed up by force of law, is quite profound. According to both of them, sound money plays an essential role in the preserving commutative justice within States. By so doing, it preserves communication between talented people who make qualitatively unequal contributions to a State’s continued existence and welfare.

Refine search results

Components of Comprehensive Income and Statement of Changes in Equity: An Analysis of Public Companies’ Reporting Practices in Poland and Germany

Financování terciárního vzdělávání v ČR v kontextu evropského vývoje

The Contribution of Islamic Banking to Indonesia’s Economic Growth: The Evidence from the Vector Error Correction and Variance Decomposition Methods

The talent of mature women and their legacy for Humanity

O właściwościach utworu audiowizualnego „jako całości”

Odpowiedzialność osób zarządzających w transnarodowych korporacjach w prawie karnym – aspekty międzynarodowe i transnarodowe

Akcja imienna jako aport w spółce kapitałowej. Wybrane zagadnienia

Kilka refleksji nad pojęciem kooperacji

Solidarity in farmers' social insurance

Kierunki orzecznictwa w dziedzinie spraw dotyczących ochrony pracy

SYSTEM EMERYTALNY W HISZPANII

Wnoszenie wkładu niepieniężnego do spółki z ograniczoną odpowiedzialnością

Przyczynienie się małoletniego do lat 13 do powstania szkody

W kręgu przyjaciół Biblioteki Uniwersyteckiej KUL

Organizacja oraz finansowanie publicznego radia i telewizji w Republice Federalnej Niemiec

Aristotle and Aquinas on the Virtue of Money as a Preservative of Justice in Business Affairs and States