Search results

1

Subsydia a efektywność ekonomiczno-finansowa gospodarstw rolnych osób fizycznych

100%

Kulawik J., Płonka R.

Zagadnienia Ekonomiki Rolnej

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2013

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issue 3(336)

25-43

EN

The research on the panel of 6,173 farms keeping accounts compliant with the Polish FADN methodology focused on the correlations between subsidies and economic and financial effectiveness in 2005-2010. The traditional ratio analysis showed that the significance of budgetary support in the shaping of the aforementioned effectiveness decreases along with an increase in the extent of conducted activity. The difference in the level od subsidies is, however, considerable between individual production types of farms. Moreover, it turned out that the farms receiving the highest support (farms with field crops, mixed crops and farms keeping ruminants) did not have a directly proportional advantage as regards effectiveness as compared to the farms the least dependent on budgetary support (horticulture and farms keeping granivores). Further on, the regressive calculations showed that the three examined levels of subsidies were most often negatively correlated with effectiveness. There are no, however, clear, in statistical terms, relations between effectiveness and decoupling of budgetary support from agricultural production.

2

ENTITLEMENTS AND DUTIES OF GOVERNMENT ADMINISTRATION AUTHORITIES WITH RESPECT TO GRANTING AND ACCOUNTING OF SUBSIDIES FOR LOCAL GOVERNMENT UNITS

100%

Kępa-Biraga A.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2016

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issue 1

4-18

EN

Public authorities while satisfying the needs of the society should strive towards greater efficiency in management of financial resources and better capability in execution of public tasks. Nowadays, when most of local governments is underfunded, the role of subsidies in financing tasks must not be overlooked. Nevertheless, of critical importance for efficiency of the executed tasks will be systematization of activities within granting and accounting of subsidies for local government units.

3

Problem kapitalizacji subsydiów w rolnictwie

100%

Góral J., Kulawik J.

Zagadnienia Ekonomiki Rolnej

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2015

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issue 1(342)

3-24

EN

The capitalization of the subsidies is a process of depositing them in the rental rates, prices of farmland and values of farm’s assets. For example, the capitalization of direct payments is the part of rent increase due to the introduction of these payments. Generally, it is evaluated as a negative impact, which may be in conflict with the improvement of competitiveness of farms. The capitalization of support is a major source of inefficiency of direct transfers to agriculture, particularly those designed to improve the income situation of farmers. Empirical studies differ as to the level of capitalization, its mechanisms, dynamics and conditions. To sum up the foregoing and the results of previous studies, it is clear that the capitalization of subsidies in agriculture is a fact. Its source, nature, intensity and consequences are conditioned in many ways.

4

Dotacje jako transfery z budżetu państwa i budżetu jednostki samorządu terytorialnego

100%

Patrzałek L.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2017

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vol. 51

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issue 6

EN

In the last years, government budget expenditure on subsidies has been increasing dynamically in the conditions of consolidation of the public finance sector. Their significance and role in the structure of the government budget expenditure and territorial self-government units budgets are different. The aim of the article is to determine to what extent subsidies, as financial transfers provided from the state budget and territorial self-government unit, are used to perform the function of public finance. The objective of the paper is also to examine the consistency and complementarity of expenditure grant policy of public authorities as well as to establish factors determining expenditure independence of local government authorities in the area of subsidies transferred from the budget of territorial self-government unit.

PL

W warunkach konsolidacji sektora finansów publicznych w Polsce w ostatnich latach wydatki budżetu państwa na dotacje dynamicznie rosną, a stosunkowo niski jest ich udział w strukturze budżetów jednostek samorządu terytorialnego. Celem opracowania jest ustalenie, w jakim stopniu dotacje jako transfery finansowe są wykorzystywane w realizacji zadań realizowanych przez sektor finansów publicznych, a także zbadanie spójności i komplementarności wydatkowej polityki dotacyjnej władz publicznych oraz ustalenie czynników wyznaczających samodzielność wydatkową organów samorządu terytorialnego w obszarze dotacji przekazywanych z budżetu jednostki samorządu terytorialnego.

5

Opinia na temat stosowania przepisów prawa dotyczących możliwości finansowania z budżetów jednostek samorządu terytorialnego (województwa) kosztów działalności zarządcy infrastruktury kolejowej, o których mowa w art. 38b ust. 4 ustawy z 28 marca 2003 r. o transporcie kolejowym

100%

Korolewska M.

Zeszyty Prawnicze BAS

|

2015

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issue 3(47)

234-241

EN

Under the Act on Public Finances, earmarked subsidies from the budget of the local government unit may be provided for the purpose of financing current operations of the statutorily designated entity. There is no explicit statutory wording in the Act on Railway Transport, however, which may raise doubts as to the existence of the legal basis for the transfer of subsidy from the budget of the province to managers of the railway infrastructure, including railway lines with a range of urban, suburban or regional level. It is also difficult to find a reason to apply the practice of using an earmarked subsidy from the province budget to fund the operation of manager which cannot be financed from fees for the use of railway infrastructure.

6

Opinia prawna na temat utraty przez partie polityczne prawa do otrzymywania subwencji z budżetu państwa w myśl art. 38d ustawy z 27 czerwca 1997 r. o partiach politycznych

100%

Kubuj K.

Zeszyty Prawnicze BAS

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2015

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issue 2(46)

86-93

EN

The opinion emphasizes that the sanction of deprivation of the right to receive subsidies by political parties constitute an ailment resulting from the violation of legal standards concerning financial reporting of a political party for a calendar year. The Act on Political Parties provides for the possibility of different interpretations of Article 38d governing the reception of subsidies from the state budget by political parties. However, the author claims that a three-year period after which a political party loses the right to receive subsidies, runs irrespective of the termination or shortening of the term of the Sejm.

7

Common agricultural policy versus economic and environmental sustainability of agricultural farms in Poland

100%

Smędzik-Ambroży K., Guth M.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2019

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issue vol. 63, nr 10

86-95

EN

The purpose of the article was to determine the impact of Common Agricultural Policy (CAP) instruments on the economic and environmental sustainability of farms in Poland in 2004-2014. For this purpose, a panel analysis was used based on farm accountancy data network. It has been shown that agri-environmental subsidies are an instrument that had a positive impact on the economic and environmental sustainability of farms in Poland. In addition, it has been proven that replacing subsidies for agricultural production with single area payments does not favor the increase in the sustainability of agriculture in Poland. In connection with this, agri-environmental subsidies are the most beneficial instrument in the pursuit of increasing the sustainability of agriculture in Poland. From this point of view their importance should be strengthened because they contribute to the implementation of the postulate of increasing the sustainability of the EU agriculture, which is the strategic goal of the European Union.

PL

Celem artykułu było określenie wpływu instrumentów wspólnej polityki rolnej UE (WPR) na zrównoważenie ekonomiczne i środowiskowe gospodarstw rolnych w Polsce. Zastosowano analizę panelową, bazując na danych rachunkowych gospodarstw rolnych FADN. Wykazano, że instrumentem, który korzystnie wpływa na zrównoważenie zarówno ekonomiczne, jak i środowiskowe gospodarstw rolnych w Polsce, są dopłaty rolno- -środowiskowe. Poza tym dowiedziono, że zastępowanie dopłat do produkcji rolnej jednolitymi płatnościami obszarowymi nie wpływa korzystnie na wzrost zrównoważenia rolnictwa w Polsce. W związku z tym dopłaty rolno-środowiskowe stanowią instrument o największym korzystnym znaczeniu w dążeniu do zwiekszenia zrównoważenia rolnictwa w Polsce. Z tego punktu widzenia ich znaczenie należy wzmocnić, przyczyniają się bowiem do realizacji postulatu zwiększania zrównoważenia rolnictwa w UE, który jest celem strategicznym tego ugrupowania.

8

Transparentność finansów partii politycznych a utrata prawa do subwencji z budżetu państwa

88%

Rzetecki A.

Przegląd Prawa i Administracji

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2018

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vol. 115

41-55

EN

Political parties play an important role in the contemporary democratic system. However, guaranteeing their financial safety has always been a problem for the authorities. The system of financing political parties in Poland is based on the principle of budgetary subsidy because in our political conditions, subsidies seem to be the most effective solution. Thus, the finances of political parties should be fully transparent and subject to public control because of spending budgetary resources. In Poland, there exist certain circumstances which can lead to the loss of subsidies, which are connected with the financial transparency. The sanction of deprivation of the right to receive subsidies by political parties constitutes a challenge resulting from the violation of legal standards concerning financial reporting of political parties for the given calendar year.

9

Aktualne tendencje orzecznicze w sprawach finansowych ochotniczych straży pożarnych

88%

Kała D. P.

Prawo

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2018

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issue 326

97-106

EN

The aim of the study is to present the latest and current judicial trends in financial issues regarding volunteer fire. You should not pay a cash equivalent for participating in emergency and rescue exercises. Based on Article. 32 para. 3b of the Fire Protection Act, subsidies for volunteer fire brigades may be planned in the commune budget. Compensation and compensation for members of volunteer fire brigades is exempt from tax.

10

Prawne aspekty zarządzania ryzykiem produkcyjnym w USA na przykładzie ubezpieczeń upraw rolnych

88%

Lipińska I.

Studia Iuridica Agraria

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2016

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vol. 14

355-372

EN

The article discusses the issues connected with the legal aspects of the risk management in agricultural production. It is based on US federal crop insurance system and its programs before and after the reinforcement of the Farm Bill in 2014. The paper presents the development of the insurances’ from the historical point of view and its premises in the scope of agricultural policy. Special attention is given to the basic insurance’s plans and their challenges arising from the regulations. In conclusion, the author attempts to evaluate the US insurance system and points out the differences in the relation to the Polish one. The federal crop insurance program is well-positioned today to promote resilient agricultural practices that mitigate the future impact of production risk.

11

Effect of Non-Investment Measures upon the Stability of Agricultural Enterprises in the South Bohemian Region

88%

Jarmila S., Pártlová P., Jan V.

Littera Scripta

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2016

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issue 2

123-139

EN

The contribution deals with parametrization of multifunctional potential of enterprises with non-investment measures, including basic subsidy programs applicable in the programming period 2007 – 2013, using a set of agricultural enterprises in the South Bohemian region. Models of non-investment measures have been proposed, including basic subsidy programs, which have been, due to the expected increase of subsidies in 2014 – 2020, increased by coefficients in the interval 1.1 – 1.3. At the same time, we applied degression of the payments in three variants and based on the size category of the agricultural enterprise. The proposed models of non-investment measures investigated changes in solvency or financial health of the agricultural enterprises in 3 production categories typical for the South Bohemian region (mountain type, potato-oats type, potato type).

12

Municipal Grants for Sports and the Merits of a Voucher System in the Czech Republic

88%

Pavlík M., Vries M. S. d.

NISPAcee Journal of Public Administration and Policy

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2013

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vol. 6

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issue 1

9-30

EN

In Europe in 2008 governments spent 36 billion Euro on sports subsidies. One of the main goals for spending public money on sports is to increase the participation of people in sports. Th e Czech Republic even spent more than average on sports. However, the participation in sports in this country lags behind the European average. Th is article investigates whether the way such grants are given can explain this. One of the outcomes of this paper is that transparency in the decision-making process in sports-grants allocation is lacking, resulting in many cases of fraud. Th is paper also investigates the merits of an alternative way of allocating money, which is, using sports vouchers as a tool for allocating public resources. Th e experience with that instrument is, although rare, quite positive, especially in reducing fraud. Although there is a lot of hesitance against using vouchers, the experience shows that this is primarily based on prejudice and unfamiliarity with this instrument.

13

Subwencja i dotacje z budżetu państwa – funkcje, zasady przyznawania oraz rola w tworzeniu dochodów jednostek samorządu terytorialnego w Polsce

88%

Śmiechowicz J.

Studia BAS

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2021

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issue 4(68)

41-66

EN

The article focuses on the functions, types, transfer rules and principles of granting of subsidies and specific grants from the state budget to local government units in Poland, however, it also contains international references. The author indicates the key issue related to the use of transfer revenues in financing local government units. Special attention is given to the analysis and assessment of importance and the change in the share of transfer revenues for municipalities, cities with powiat status, powiats and voivodeships for creating their budgetary revenues in 2010–2020. The research was based on data obtained from the database of Statistics Poland.

14

The role of non-profit organizations in teacher education – case study

88%

Domiter M., Marciszewska A.

Ekonomia XXI Wieku

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2017

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issue 2 (14)

39-55

EN

The idea of life-long education and self-improvement relates also to educating the “perpetrators” of education, namely teachers. The European Union is a witnesses to a discussion about teachers’ competences and qualifications. The European Commission has suggested common European principles referring to the profession of teacher and education models. The Polish teacher education system is fully compatible with the requirements of the European educational policy. However, in the opinion of teachers it does not solve all the problems and does not completely fulfill their educational needs. For this reason, nonprofit organizations have addressed teacher’s expectations and fulfilled a gap created in the teacher education system. How have they managed? This paper will deal with this question. It presents a non-profit organization from Lower Silesia that, in the years 2009-2014, completed five projects with a total value of PLN 2,464,136.79, for the benefit of 1321 teachers working in the area of Lower Silesia Province. The presented article supplements the deficiencies in scientific literature which is characterized by the lack of complex scientific publications focused on the assessment of the suitability of teacher education by non-profit organizations in light of both Polish and European requirements

15

Opinia w sprawie zgodności z prawem projektu ustawy budżetowej na rok 2013 w zakresie części oświatowej subwencji ogólnej dla jednostek samorządu terytorialnego – część 82 budżetu państwa

88%

Augustyniak‑Górna T.

Zeszyty Prawnicze BAS

|

2013

|

issue 1(37)

184-188

EN

The author presents an analysis of the method of calculation of the amount of money appropriated for educational part of general subsidies in the draft Budget Act for 2013, in the context of Article 28 (1) of the Act on Revenues of Local Self‑government Units. In her view, that method is consistent with the above mentioned provision. She also argues that, even if the amount declared to the Tripartite Committee on Social and Economic Affairs, this cannot be considered as an important defect, so it would provide an independent basis for declaration of inconsistency of the statute with Polish Constitution.

16

Subwencja i dotacje z budżetu państwa – funkcje, zasady przyznawania oraz rola w tworzeniu dochodów jednostek samorządu terytorialnego w Polsce

88%

Śmiechowicz J.

Studia BAS

|

2021

|

issue 4(68)

41–66

EN

The article focuses on the functions, types, transfer rules and principles of granting of subsidies and specific grants from the state budget to local government units in Poland, however, it also contains international references. The author indicates the key issue related to the use of transfer revenues in financing local government units. Special attention is given to the analysis and assessment of importance and the change in the share of transfer revenues for municipalities, cities with powiat status, powiats and voivodeships for creating their budgetary revenues in 2010–2020. The research was based on data obtained from the database of Statistics Poland.

17

State Of Global Fisheries – Management Policies

88%

Dabrowska A., D Mateos L.

|

2013

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vol. 4

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issue 2

11-24

EN

Global fisheries landings have stagnated and are associated with many negative en-vironmental impacts, affecting the economy and food security in many countries around the world. Although many different management policies trying to incorporate a more sustainable and resilient scope have been developed over the years to improve this current fisheries crisis, we are still in the early stages of adopting more adaptive and corrective fisheries management globally, as well as enforcing it, due to the inherent difficulties of managing uncertain natural resources Upon analysis of different management strategies, using Peru and the European Union as case studies, three major recommendations were made for developing more sustainable and resilient management policies: de-centralisation of the management system, ecosystem-based fisheries management and re-allocation of subsidies. Finally, possible management strategies for different scenarios predicting the future of fisheries were described. In the current fisheries crisis situation, developing and implementing sustainable and resilient fisheries management strategies should be seen as a long-term investment in the profitability of the industry, as well as an opportunity to decrease social tensions and improve food security.

18

Subsydia i efektywność ekonomiczno-finansowa a typ produkcyjny gospodarstw osób fizycznych

75%

Kulawik J., Płonka R.

Zagadnienia Ekonomiki Rolnej

|

2014

|

issue 3(340)

3-19

EN

The type of farming of a family agricultural holding very clearly differen-tiates its economic and financial efficiency and the possibility of the use of budget support. The performed calculations of multiple regression showed that the subsidy rate in the form of the ratio of the sum of financial support received and the income from the family agricultural holding influenced the effectiveness mostly negatively, significantly statistically. The impact of other variables from the category of subsidising holdings on economic and financial indices was not so clear when it came to the direction of the interdependence, although it met the generally accepted criteria for statistical significance in most of the cases. The same phenomenon was observed with the technical and economic production characteristics as a determinant of efficiency. In this context, it still remains a major challenge to identify the factors that influence the operating efficiency of family agricultural holdings.

19

Zmiany w uprawach pomidorów do przetwórstwa w Polsce w kontekście mechanizmu wspólnej organizacji rynku owoców i warzyw Unii Europejskiej

75%

Sylwia K.

Journal of Agribusiness and Rural Development

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2015

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issue 4(38)

717-723

EN

The support for the tomatoes’ producers is one of the regulations of common market organization (CMO) for fruits and vegetables in the EU. The aim of this paper was to present the regulations on support for tomatoes processing and to analyse the changes in tomatoes production in Poland after the accession to EU. There was analysed the cultivation area and the production volume of tomatoes cultivated in family farms in Poland, on the background of the support received and the possibility od receiving it. The support for tomatoes production, available till the end of 2007, stimulated the tomatoes production – the cultivation area and the volume of tomatoes harvested – increased. The tomatoes’ producers in Poland did not make the most of the available limits of support in 2004 and 2006. The positive eff ect of this regulation could be increasing the number of producers groups and organizations. After the reform of CMO for fruits and vegetables in 2008, the payments for tomatoes’ producers historical payments and the support was not connected with the current production. The cultivation area of tomatoes decreased and the production did not increase

PL

Jednym z mechanizmów Wspólnej Organizacji Rynku Owoców i Warzyw Unii Europejskiej jest system wsparcia finansowego dla producentów pomidorów do przetwórstwa. Celem pracy było przedstawienie regulacji dotyczących dopłat do pomidorów gruntowych do przetwórstwa oraz zmian w produkcji tego gatunku w Polsce po wstąpieniu do Unii Europejskiej. Analizie poddano wielkość produkcji oraz powierzchnię uprawy pomidorów gruntowych w gospodarstwach indywidualnych w Polsce na tle pomocy możliwej do uzyskania oraz otrzymanej przez polskich producentów. W latach 2004–2007, gdy obowiązywał system dopłat do produkcji pomidorów, miał miejsce wzrost zarówno powierzchni uprawy, jak i zbiorów pomidorów gruntowych. Na wielkość produkcji pomidorów gruntowych wpływa wiele czynników, w tym także te o charakterze rynkowym, dlatego nie można jednoznacznie stwierdzić, że to dopłaty do pomidorów miały wpływ na wzrost powierzchni uprawy i wielkości produkcji, niemniej sam fakt istnienia wsparcia do produkcji pomidorów mógł podziałać stymulująco na rozwój branży, skupiając zainteresowanie producentów tym rodzajem produkcji. Ponadto wzrosła liczba grup i organizacji producentów pomidorów do przetwórstwa, dlatego można sądzić, iż wzrost ten spowodowało między innymi uruchomienie instrumentu, ponieważ przynależność do grupy była warunkiem otrzymania wsparcia. Od 2008 roku płatności do pomidorów stały się płatnościami historycznymi, natomiast powierzchnia uprawy pomidorów gruntowych w gospodarstwach indywidualnych w Polsce malała.

20

Stratégie prezentovania väčšinového a menšinového názoru v online diskusiách o dotáciách do poľnohospodárstva

75%

Lindbloom J.

Sociologický časopis. Czech Sociological Review

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2010

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vol. 46

|

issue 4

505–535

EN

Drawing on discourse analysis and ethnomethodology, this study presents an analysis of online political discussions on the contentious issue of agricultural subsidies as a case of ‘talk-in-(inter)action’. A corpus retrieved from an internet forum biased towards right-wing framings of political issues furnished this study with a means to focus on an ‘inter-discursive’ contestation taking place within a debate setting characterised by an asymmetric representation of opposing viewpoints. Entries criticising and entries defending agricultural subsidies and/or farmers were juxtaposed and analysed as culturally adroit performances of the social role of a representative of a local majority or minority opinion. The paper provides an elucidation of the unequal demands on representation of these diverse positions and clarifies the effects of some frequently employed discursive strategies, which bolster both the persuasiveness of the promoted interpretation and the positioning of the represented discourse on the battlefield of gaining/maintaining discursive dominance. It is argued and shown that the position of local dominance vs. subordination is not a matter only of numerical prevalence, but also (and perhaps primarily) of the interactional co-production of respective positions and of the discursive accomplishment of corresponding social roles.

Refine search results

Subsydia a efektywność ekonomiczno-finansowa gospodarstw rolnych osób fizycznych

ENTITLEMENTS AND DUTIES OF GOVERNMENT ADMINISTRATION AUTHORITIES WITH RESPECT TO GRANTING AND ACCOUNTING OF SUBSIDIES FOR LOCAL GOVERNMENT UNITS

Problem kapitalizacji subsydiów w rolnictwie

Dotacje jako transfery z budżetu państwa i budżetu jednostki samorządu terytorialnego

Opinia na temat stosowania przepisów prawa dotyczących możliwości finansowania z budżetów jednostek samorządu terytorialnego (województwa) kosztów działalności zarządcy infrastruktury kolejowej, o których mowa w art. 38b ust. 4 ustawy z 28 marca 2003 r. o transporcie kolejowym

Opinia prawna na temat utraty przez partie polityczne prawa do otrzymywania subwencji z budżetu państwa w myśl art. 38d ustawy z 27 czerwca 1997 r. o partiach politycznych

Common agricultural policy versus economic and environmental sustainability of agricultural farms in Poland

Transparentność finansów partii politycznych a utrata prawa do subwencji z budżetu państwa

Aktualne tendencje orzecznicze w sprawach finansowych ochotniczych straży pożarnych

Prawne aspekty zarządzania ryzykiem produkcyjnym w USA na przykładzie ubezpieczeń upraw rolnych

Effect of Non-Investment Measures upon the Stability of Agricultural Enterprises in the South Bohemian Region

Municipal Grants for Sports and the Merits of a Voucher System in the Czech Republic

Subwencja i dotacje z budżetu państwa – funkcje, zasady przyznawania oraz rola w tworzeniu dochodów jednostek samorządu terytorialnego w Polsce

The role of non-profit organizations in teacher education – case study

Opinia w sprawie zgodności z prawem projektu ustawy budżetowej na rok 2013 w zakresie części oświatowej subwencji ogólnej dla jednostek samorządu terytorialnego – część 82 budżetu państwa

Subwencja i dotacje z budżetu państwa – funkcje, zasady przyznawania oraz rola w tworzeniu dochodów jednostek samorządu terytorialnego w Polsce

State Of Global Fisheries – Management Policies

Subsydia i efektywność ekonomiczno-finansowa a typ produkcyjny gospodarstw osób fizycznych

Zmiany w uprawach pomidorów do przetwórstwa w Polsce w kontekście mechanizmu wspólnej organizacji rynku owoców i warzyw Unii Europejskiej

Stratégie prezentovania väčšinového a menšinového názoru v online diskusiách o dotáciách do poľnohospodárstva