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Financial Crime in the Operational Work of the State Security Service Until 1956 – Lower Silesian Perspective

100%
Klementowski R.
Studia Historiae Oeconomicae
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2016
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vol. 34
129-148
EN
Nationalization and the introduction of state-controlled economy led to the emergence of abnormal social phenomena, including system-specific crimes. Economic transformations were the foundation of the systemic revolution carried out in the first decade after the Second World War, therefore they were the subject of interest for the Ministry of Public Security. That is why financial crimes were treated just like political crimes, which was also justified by legal provisions, as no specific definition of this type of crime existed. This allowed the authorities (secret police, prosecutor’s office, courts, media) to interpret the events according to their will and current political needs, and, as a result, to administer various overt or covert repressions (death penalty, imprisonment, forced cooperation with the secret police).
2
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Authorities and Society vs. Financial Crime in the Gomułka Period in Poland

100%
Jarosz D.
Studia Historiae Oeconomicae
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2016
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vol. 34
63-84
EN
The pivotal motive behind financial crime in the real socialist states was the chronic shortage of goods and services. In the case of Poland under the Gomułka administration (1956-1970), a factor which contributed to the prevalence of practices considered economically criminal was, ironically, the liberalization of the government in the period following Władysław Gomułka’s rise to power. The procedure of issuing new licenses to private and co-operative manufacturing businesses fostered illegal practices, because the new businesses needed supplies of deficit resources. Private trade businesses struggled with similar problems. The authorities tried to prevent financial crime by concentrating on publishing new laws which allowed heavy punishment for those behind the biggest economic scandals. In this field, the penal policy was shaped by the top authorities of the communist party, and their decisions were binding for the institutions of the justice system. Such decisions of the top authorities of the Polish United Workers’ Party (PUWP) were behind the death sentence for Stanisław Wawrzecki, who was charged with fraudulence in meat trade in Warsaw. Poles’ attitude towards financial crime was not clear-cut. One the one hand, in their letters to authorities, many Poles expressed their support for severe punishment for those responsible for the biggest fraud, while others objected towards capital punishment for Wawrzecki. The information we have on the dynamics of confirmed financial crimes does not provide a clear answer whether it was actually related to the severity of the punishments.
3
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Financial Crime Among Polish Workers in the Years 1945-1956

100%
Chumiński J.
Studia Historiae Oeconomicae
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2016
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vol. 34
85-104
EN
The subject of this article is financial crime among workers, in particular industrial workers who were supposed to be the “vanguards” of the new political system created in Poland after the year 1944. The paper will concentrate on theft in industrial plants and its motivations. This text also discusses the speed with which these negative – both for the economy and the Polish society – phenomena were shaped in the times when the experience of occupation and the new political experiences created unique circumstances their emergence.
4
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Financial Crime in Socialist Poland and Its Causes in the Light of Polish Central Statistical Office (GUS) Statistics

88%
Błażejczyk-Majka L., Macyra R.
Studia Historiae Oeconomicae
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2016
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vol. 34
7-32
EN
It might seem natural to think that the socialist model of the economy, and a reality where collective property prevailed, eliminated the problem of financial crime. But did it really? This paper, which presents the scale of this type of crime as reflected by GUS (Polish Central Statistical Office) statistics, is an attempt at answering this question. At the same time we would like to present the “3 Cs” model (circumstances, character, chance), in which all the “C” factors occurred simultaneously, but on each occasion each of these had a different impact on the particular criminal act.
5
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New Reality – New Problems. Financial Crime in Greater Poland in the Years 1945-1970

88%
Jankowiak S.
Studia Historiae Oeconomicae
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2016
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vol. 34
105-128
EN
Systemic transformation in Poland after the Second World War led to deep transformations within the economy. It did not, however, change the way people thought. Despite the chaos of the post-war period, in which all the negative features shaped in the period of occupation manifested themselves, it seemed that the conceptual leaders of the Polish political and economic life would create new quality. However, it soon turned out that old habits die hard and the system created by communists opened a field for many abuses. This was accompanied by a sense of impunity, as the most prominent personalities in a given region were also involved in economic scandals. All this resulted in the creation of “cliques” in which both prominent Party activists and people put by the Party in high positions (usually also members of the Polish United Workers’ Party, PUWP) played important roles. On the one hand, after 1956, surveillance by the Security Office (UB) or Security Services (SB) was not that strict anymore, and on the other, the so-called “private initiative” started to develop fast – therefore the more “entrepreneurial” individuals started to exploit the situation and gain wealth. Abusing one’s position to organize large-scale thefts was considered relatively normal. This happened in various forms: sometimes directly, but more often by supporting or even organizing private projects with the use of the national, though unsupervised, supply of raw materials or products. This way, the Party members grew richer at the expense of the companies they worked for. This business was relatively widely tolerated by ordinary citizens, who saw it as an excuse to also “organize” goods individually for their own purposes in the companies which employed them. This common belief that “everybody steals” allowed people to justify their own dishonesty. Any attempts to fight this problem failed to produce satisfactory results. The diagnosis, even if correct, had to face reality, in which the pursuit of a better quality of life by the Party elites collided with the officially promoted ascetic lifestyles of the “ideological communists”, who, like Władysław Gomułka, did not understood the new times.
6
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Scoutmaster Jan Poplewski – An Example of Attributing Financial Crime to Opponents of the Communist Regime

88%
Kuświk B.
Studia Historiae Oeconomicae
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2016
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vol. 34
183-192
EN
The article describes a failed attempt to attribute financial crime – embezzlement of the money belonging to the Greater Poland Headquarters of the Local Council of the Polish Scouting and Guiding Association – to scoutmaster Jan Poplewski. However, from the very beginning, the security services were interested in his anti-systemic activity, i.e. inspiring illegal activities among young scouts in the Stalinist period. This story serves as an example for exploring the underresearched problem of attributing various crimes to the opponents of the system, in order to discredit them and use this fact for propaganda purposes. The scale of this problem is impossible to estimate at present, but sometimes it is possible to describe individual cases – for example the case of scoutmaster Jan Poplewski.
7
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Przestępczość skierowana przeciwko interesom finansowym Unii Europejskiej

63%
Sebastianka B., Siewert A.
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
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2015
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vol. 2(22)
421-428
EN
Being of the European Union Member States, Poland is benefitiary of a financial support provided by the European Union. The international law fully regulates the rules of awarding and accounting grants, bailouts and other programmes fulfilled by the European Union. The Member State component authotrities take responsibility for the proper course of the process. In Poland, Police is kind of authority that realized this obligation in cooperation with many organizations and insitutions. By virtue of the knowledge and experience, these entitles constitute a significant element in Police actions organized in order to prevent and fight against crime that impacts negatively on the European Union interests. Without an efficient and effective fight against this kind of lawlessness, the future of Poland and other European Union countries will face a variety of danger which affect the security of socities.
8
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Money laundering as a major risk to the stability of the banking industry

63%
Kot M.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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2021
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vol. 65
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issue 4
77-93
PL
Artykuł przedstawia ważną i aktualną problematykę wpływu procesów prania brudnych pieniędzy na stabilność systemu bankowego. Celem artykułu było uporządkowanie terminologii omawianego zagadnienia, krytyczna analiza literatury oraz próba identyfikacji potencjalnych skutków prania brudnych pieniędzy. Artykuł ma charakter przeglądowy i nie wyczerpuje omawianego problemu. Dynamika zmian zarówno w systemie bankowym, jak i w jego otoczeniu wymaga stałej obserwacji procesów w nim zachodzących, w tym także procesów związanych z praniem brudnych pieniędzy. Zebrane przez autora dane stanowią podstawę do prowadzenia dalszych badań w zakresie opracowywania sposobów analizowania tych procesów.
EN
This paper presents important and pending risks to the stability of the banking industry arising from the impact of money-laundering practices. The major focus is placed upon the proper organization of the terms typically employed in relation to the issue under study, supported by critical literature analyses and complete with an attempted evaluation of the potential effects of money-laundering processes. The paper provides an overview of the issue at hand without aspiring to form any exhaustive judgements. The marked dynamics of changes, both in the banking segment and its immediate environment, requires constant evaluation and observation, and this postulate applies also to processes associated with money-laundering. The wealth of the presented data may serve as the basis for further research of analytical approaches to the study of money-laundering practices.
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Wpływ zjawisk window dressing i kreatywnej księgowości na obraz sprawozdania finansowego przedsiębiorstwa

51%
Wyrobek J.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
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2014
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issue 4(928)
71-83
PL
Celem artykułu było przedstawienie popularnych w 2013 r. technik poprawiania wizerunku przedsiębiorstwa w sprawozdaniu finansowym jednostki. Publikacja została oparta na wywiadach z przedsiębiorcami oraz analizie literatury z zakresu finansów, uzupełniono ją o analizę wybranych zmian w ustawodawstwie polskim mających na celu przeciwdziałanie wybranym praktykom.
EN
The purpose of the paper is to present financial manipulation techniques that were popular in Poland in 2013. The paper is based on interviews with entrepreneurs and a review of previous papers on this subject. The paper also contains a review of selected new legal regulations in Poland intended to counteract and prevent certain types of fraud described in the paper.
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