Wybrane zagadnienia finansów - część II http://hdl.handle.net/11089/6724 2026-04-05T17:09:08Z 2026-04-05T17:09:08Z Bischoff, Ivo Bohnet, Armin http://hdl.handle.net/11089/6748 2018-02-01T11:17:46Z 2003-01-01T00:00:00Z

Municipal Authonomy in Federalist States Bischoff, Ivo; Bohnet, Armin W większości państw władza administracyjna nie jest skoncentrowana wyłącznie na szczeblu centralnym, lecz jest rozdzielona pomiędzy władzę na szczeblu krajowym, regionalnym i lokalnym. Jednocześnie stopień samodzielności władz lokalnych i regionalnych różni się w poszczególnych państwach. Na samodzielność tę składa się zarówno autonomia w podejmowaniu i wypełnianiu zadań, jak i swoboda w pozyskiwaniu dochodów i dysponowaniu nimi. Istnieje wiele przesłanek przemawiających na korzyść daleko idącej decentralizacji, takich jak np. lepsze dostosowanie publicznych dóbr i usług do potrzeb społeczności lokalnych, niższe koszty administracyjne, zwiększenie innowacyjności w sektorze publicznym. Z drugiej jednak strony wysoki stopień samodzielności jednostek samorządu terytorialnego wiąże się m. in. z kosztami utrzymania wybieranych władz samorządowych czy niemożnością wykorzystania w pełnym stopniu ekonomii skali. Celem artykułu jest wskazanie wad i zalet daleko idącej samodzielności jednostek samorządu terytorialnego i odpowiedź na pytanie, do jakiego stopnia i w jakim zakresie samodzielność powinna być przyznana tym jednostkom.

2003-01-01T00:00:00Z Michalska, Joanna http://hdl.handle.net/11089/6747 2018-02-01T11:17:47Z 2003-01-01T00:00:00Z

Funkcje i znaczenie Kreditanstalt fur Wiederaufbau jako instytucji wspierającej sektor małych i średnich przedsiębiorstw w Niemczech Michalska, Joanna Extreme importance of the small and medium-sized enterprises for the functioning of the economy is unquestionable. However, this sector often does not have enough prospects for development, especially in the countries transforming their economy. The solution to this problem could be creation of so called “supporting banks” , of which the example is Kreditanstalt fur Wiederaufbau, functioning in Germany for the last 50 years. This institution is inseparably connected with the concept of social and economic order in Germany after the II World War, called “social market economy”. Kreditanstalt fur Wiederaufbau, established to help rebuild Germany after the war, in time received a status of a bank supporting the sector of small and medium-sized enterprises. Up to date this support is the main aspect of the bank’s activity. The enterprises belonging to this sector are being supported financially by access to low interest credits and venture capital investments.

2003-01-01T00:00:00Z Beda, Czesław http://hdl.handle.net/11089/6744 2018-02-01T11:17:46Z 2003-01-01T00:00:00Z

Rachunek kosztów w zarządzaniu zakładami opieki zdrowotnej Beda, Czesław The above-presented analysis of the profitability threshold as well as fixed and variable cost models is absolutely necessary for a rational management of financial resources that medical units have at their disposal. Limited pecuniary means that medical institutions have should encourage managers in these units to a wider use o f a cost account and cost information in the management process. At the same time after such knowledge has been achieved one should analyse this information to utilize it for managing an institution at different levels. Therefore cost account systems in medical institutions should be constantly improved to reach a rationalization of offered medical services in medical and economic terms. One should adopt a policy where an economic analysis of a financial plan is carried out before a decision is taken and before the plan is implemented rather than analyse the consequences of an already taken decision which is usually characterized by a negative economic result. Having introduced decentralization in the management of healthcare institutions and implemented privatization processes, economic analyses are crucial for contracts that are concluded between a service provider and a payer upon some negotiations. Present experience lets us assume that contracting in healthcare is understood as one of the system improvement mechanisms. A system, which accepts competition in the healthcare market and thus stimulates efficiency through eliminating excess production and restricts cost increase.

2003-01-01T00:00:00Z Dębski, Ryszard Czesław http://hdl.handle.net/11089/6743 2018-02-01T11:17:49Z 2003-01-01T00:00:00Z

Kierunki zmian ustawy o kontroli skarbowej Dębski, Ryszard Czesław Monitoring finance act was amended many times. However the most important and the farreaching changes were included in the amendment dated 7.11.96. It resulted in change of scope and aim of finance audit, the broadening of auditors’ competencies and other people connected with audit tasks. The regulations of amended act lead to the connection of finance audit with other specialized state authorities. Finance audit authorities gained as well the possibility of getting information being banking secret and information about taxpayers thanks to the access to finance intelligence. Further numerous changes of this law were introduced by passing other bills, which were closely or in a certain extent connected with finance audit aims. Originally the act was premature legislative product, which not only didn’t fulfil legislative organs’ requirements but also didn’t take its roots positively in the practice of financial transactions. The changes made in the act during last years, didn’t improve its quality and were the subject of the criticism from the side of scientific, political and economic lobbies.

2003-01-01T00:00:00Z