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EN
The aim of the bill - indicated by the applicant - is to prevent bypassing the stabilizing expenditure rule (SER) by shifting various categories of current budget expenditure to public institutions not covered by the SER operation. The result of the bill may be, among others, hindering the payment of additional pensions in the future, but also a stronger guarantee of support for people with disabilities. In addition, the proposed amendment may discourage reducing the value of the Demographic Reserve Fund, which had been planned as a damper for adverse phenomena in the pension system. In the author’s opinion, there is a need to review the operation of the SER and to further seal this rule, so that it can affect the sustainability of public finances in the long run.
Prawo
|
2014
|
issue 316/1
69 - 77
EN
The functioning of auxiliary units of communes causes a lot of not only social, but also legal doubts, particularly concerning their financial management. The study aims at showing these problems, as well as solving some of them. It concerns political issues associated with the unequal treatment of auxiliary units, the issue of financing these units from the state budget, as well as selected problems connected with the functioning of the auxiliary units fund. The financial management of communes is within the interest of more and more society members, which is why the issues raised in the paper seem topical.
EN
The study will present the legal definitions of the “account” accepted by the project provider on the basis of individual draft Act on employee capital plans, i.e. the draft Act on employee capital plans of February 8, 2018, the draft act on employee plans of capital dated 24 May 2018 draft of the Act on Employee Capital Plans of 4 July 2018, as well as on the ground of the finally passed Act on Employee Capital Plans of 4 October 2018, the draft act on employee plans of capital dated 20 August 2018, the draft act on employee plans of capital dated 27 August 2018. In such a concept, a work arrangement has been planned, i.e. by reference to specific regulations of the proposed projects and the act, considerations regarding the definition of a legal “account” will be presented.
PL
W opracowaniu zostały przedstawione przyjmowane przez projektodawcę definicje legalne „rachunku” na gruncie poszczególnych projektów ustawy o pracowniczych planach kapitałowych, tj. projekcie ustawy o pracowniczych planach kapitałowych z dnia 8 lutego 2018 r., projekcie ustawy o pracowniczych planach kapitałowych z dnia 24 maja 2018 r., projekcie ustawy o pracowniczych planach kapitałowych z dnia 4 lipca 2018 r., projekcie ustawy o pracowniczych planach kapitałowych z dnia 20 sierpnia 2018 r., projekcie ustawy o pracowniczych planach kapitałowych z dnia 27 sierpnia 2018 r., a także na gruncie ostatecznie uchwalonej ustawy z dnia 4 października 2018 r. o pracowniczych planach kapitałowych. W takiej też koncepcji został zaplanowany układ pracy, tj. poprzez odniesienie do poszczególnych regulacji proponowanych projektów i ustawy zostały przedstawione rozważania dotyczące definicji legalnej „rachunku”.
EN
The article provides an analysis of the justifiability of amending the Goods and Services Tax Act in response to the judgment of the Court of Justice of the European Union and the resolution of the Supreme Administrative Court, which concerned the recognition of municipal budgetary entities (local and regional budgetary establishments) as a VAT taxpayer. The author states that since the ECJ and national judicial authorities unanimously refuse to award to these entities the status of a taxable person., there is no need to amend the provisions in question.
EN
This paper addresses the question of distribution of support from the EU budget and the national budget to agricultural holders in Mazovia region in comparison with Poland as a whole. In the first main section, the characteristics of the agricultural sector in the region, using main sectoral indicators, is presented. The second section illustrates the agricultural and rural support under the Rural Development Program and the Sectoral Operational Program “Restructuring and modernization of agriculture and rural development” provided to Mazovian beneficiaries with reference to this support at whole country level. Empirical analyses are based on Eurostat statistics as well as on data obtained from the Agency for Restructuring and Modernization of Agriculture and the Ministry of Agriculture and Rural Development. Results of the study show that the Mazovian province, which is a region that can be placed in front of agricultural development, was awarded over the period 2004-2007 a relatively high level of support and ranked first or second among all 16 provinces according to selected measures.
PL
Artykuł dotyczy wpływu funduszy z Unii Europejskiej na rozwój działalności gospodarczej. W artykule przedstawiłam rolę i znaczenie sektora małych i średnich przedsiębiorstw w Unii Europejskiej oraz jak kształtował się rozwój Polski z wykorzystaniem środków z UE . W kolejnych akapitach wyjaśniłam również pozytywne aspekty wykorzystania funduszy strukturalnych za pośrednictwem Wojewódzkiego Urzędu Pracy w Warszawie. Od chwili przystąpienia Polski do Unii Europejskiej, korzystamy z pomocy, dzięki której poprawia się w Polsce sytuacja gospodarcza i społeczna. W ramach pomocy z Unii spada również bezrobocie, gdyż mamy możliwość starania się o środki na rozpoczęcie własnej działalności gospodarczej. Pomoc uzyskać możemy w ramach wielu tematycznych programów, zaczynając od środowiska, poprzez gospodarkę, kończąc na kapitale ludzkim, w ramach którego małe i średnie przedsiębiorstwa w Unii Europejskiej mogą starać się o dotacje.
EN
The article concerns the European Funds impact on the development of business activity. In the article I introduced the role of the small and medium-sized businesses sector in the European Union and the development of Poland due to EU funding in the years 2014-2020. In the following paragraphs I explained the advantages of the European Structural Funds allocation through the Provincial Employment Office in Warsaw. Poland, as a member of the European Union, has been benefiting from the aid programmes resulting in economic and social growth. Moreover, people may apply for the EU help in starting their own business activity which contributes to the unemployment decrease. It is possible to benefit from the broad range of funding programmes covering areas such as environment, economy or human capital. Within the last one, small and medium- sized enterprises can apply for the European grants.
EN
The article offers an assessment of spatial differences in the structure of payment granting decisions under the EU Common Agricultural Policy. The analysis was conducted for individual EU assistance measures divided into two groups: 1) intensifying measures, intended to step up production and improve the competitiveness of agriculture and 2) extensifying measures, intended to improve the environment and to help rural areas to diversify into non-agricultural activities. It was demonstrated that payments of group 2 prevailed in numerical terms, which was largely a result of the high participation of agricultural holdings in the agri-environmental programme.
EN
A central aim of the Regional Policy of the European Union is a regional cohesion. Major instruments are regional policy programs financed via various European funds. The allocation of regional policy funds varies dramatically across regions even when one controls for regional development indicators. Thus, what political economy factors determine the access to financial support of regional policy funds? With this regard, the paper highlights the role of local government performance. Beyond, it is tested for spatial dependencies, e.g. if knowledge spillovers determine the ability to capture regional funds. Pars pro toto empirical analyses focus on the allocation of SAPARD funds in Slovakia using cross-section as well as panel data. The government performance is measured as a technical efficiency of local public good provision and derived within a non-parametric DEA approach. Results show that the government efficiency has a positive significant impact on the structural funding allocation. Furthermore, spatial dependencies occur. With respect to the program duration, it is concluded that knowledge spillovers take place, supporting a successfully program participation.
EN
The article offers a territorial analysis of funds acquired by Polish agricultural holdings in the years 2004-2006 via direct payments and through participation in measures of the Rural Development Programme and the Sectoral Operational Programme ‘Restructuring and Modernisation of the Food Sector and Rural Development’. The analysis was based on the data on subsidies obtained in individual spatial units (voivodeship, poviat) as expressed by two indices: PLN per farm and PLN per hectare of agricultural land. It was found that owing to the structure of payments with a predominance of area payments, those areas were preferred that had a favourable farm-size structure and a high, historically developed level of farming. Such an allocation of the EU subsidies had contributed very little to the levelling out of structural differences in Polish farming.
EN
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DE
Der Verfasser ist bei der Durchforschung des sich in Krakau befindenden Archivs der Erzdiözese Lemberg in den Konsistorialbüchern, Visitationsakten sowie in dem eine Unterabteilung für Rektifikate enthaltenden Teil der Konsistorialregistratur ( diese Abteilung enthielt wertvolle Exponate, die leider nicht vollständig bis in unsere Zeit erhalten geblieben sind) auf zahlreiche Abschriften bisher unveröffentlichter Stiftungsdokumente von Pfarrkirchen gestoßen. Die im folgenden präsentierten Dokumente betreffen die fünf Pfarrkirchen von Staresioło (1454), Świrz (1484), Zimnawoda (1453), Żółtańce (1397) und Żurawno (1488). Alle Stiftungsdokumente von Pfarrkirchen beziehen sich auf Schenkungen von Adligen; eines von ihnen bildet eine Bestätigung der bisherigen Stiftung durch die hl. Hedwig von Anjou.
EN
The paper is an attempt at evaluating the degree of accuracy of realization of the project: distance learning centres in rural areas financed from the European Social Fund in the frame of the priority II: Development of knowledge-based society, action 2.1.: Broadening the access to education – promotion of lifelong learning; scheme a: decreasing educational inequalities between urban and rural areas. The aims of the project in question include: 1. Creation and equipment with computers and internet connection, of at least 250 distance learning centres in rural areas (in order to enable the final beneficiaries to use the available distance learning programs) 2. Employment in the centres of qualified staff whose task would be to help using the centre’s resources. 3. Creation by the draughtsman, of a countrywide network of distance learning centres using the existing IT infrastructure with units running distance learning. 4. Enabling the final beneficiaries to complement or increase the level of education in the form of distance learning especially at the post-gymnasium level.
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