Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Problematyka zawarta w niniejszej publikacji koncentruje się na analizie podstawowych cech elementów konstrukcyjnych cła, do jakich bez wątpienia należy zaliczyć ulgi i zwolnienia celne. Przeprowadzona analiza wykazała zachodzące różnice w ich budowie, jak i pełnionych przez nie funkcjach. Z ich charakteru prawnego, a także miejsca w konstrukcji prawnej cła wynika, że nie są one niezbędne dla bytu...
Celem artykułu jest wskazanie na rolę współpracy przedsiębiorstw z uczelniami wyższymi w celu kreowania innowacyjnych rozwiązań. Współpraca taka ciągle napotyka na liczne bariery, wynikające np. ze złej komunikacji czy niedopasowania ofert obu stron współpracy oraz funkcjonujących stereotypów w myśleniu o takiej kooperacji. Wyniki badań zaprezentowane w niniejszym opracowaniu wskazują, iż niezbędne...
Wkraczając w nowe tysiąclecie i gospodarkę opartą na wiedzy, niezaprzeczalne stało się to, iż to ludzie, a nie pieniądze, budynki i wyposażenie, są głównym czynnikiem decydującym o jakości przedsiębiorstw i ich przyszłości. Powyższe spowodowało, że jednym z najważniejszym elementów zarządzania współczesnym przedsiębiorstwem jest zarządzanie zasobami ludzkimi. W niniejszym opracowaniu przedstawiono...
Kryzys finansowy, którego doświadczyliśmy, stał się powodem niewypłacalności wielu podmiotów – osób fizycznych, przedsiębiorstw, banków, a nawet państw. Wpłynął on na sferę realną gospodarki poprzez kanały finansowania, bowiem brak płynności na rynku finansowym doprowadził do zaostrzenia procedur kredytowych i wzrostu ceny kredytów. To z kolei wpłynęło na spadek popytu na pieniądz i narastanie trudności...
On 25 January 2012 the European Commission proposed a comprehensive reform of the EC 1995 data protection rules. The need for this reform can be explained by rising impact of IT technologies on our lives; astounding capabilities of modern technologies; increased globalization of data flows and access to personal data by law enforcement authorities by means of electronic data basis. What is more, at...
The paper presents a comparative study of donation contract and annuity contract and their legal effects. Main emphasis is put on the time when a property owner takes a decision about entering into one form of legal construction or the other. The author of the paper discusses cases in which the donor’s expectations may, in the end, fail to overlap with the legal state defined by a given form of contract,...
It is possible nowadays to verify the efficacy of various aviation leasing agreements that have been in use during the last forty years. Hereafter the paper presents the most common of them, highlighting their role as propellers of a new financial strategy in the aviation market.
Celem artykułu jest wskazanie na rolę współpracy przedsiębiorstw z uczelniami wyższymi w celu kreowania innowacyjnych rozwiązań. Współpraca taka ciągle napotyka na liczne bariery, wynikające np. ze złej komunikacji czy niedopasowania ofert obu stron współpracy oraz funkcjonujących stereotypów w myśleniu o takiej kooperacji. Wyniki badań zaprezentowane w niniejszym opracowaniu wskazują, iż niezbędne...
This paper elaborates on the problems of operation of wind power stations in Poland, their environmental impact and the evaluation of current wind power stations legal status concerning protection against emissions. In the final section of the paper the author formulates conclusions regarding the need to adjust the existing Polish regulations.
Sale transactions of shares of a limited liability company may involve numerous risks, the negative effects of which the transaction parties are exposed to. In this paper only those risks have been discussed, which may occur in case of transactions conducted outside the territory of the Republic of Poland. Those risks are connected to the law applicable to the said transaction, a form of legal action...
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...
The last global financial crisis exposed a number of structural weaknesses of the eurozone which generated a great deal of additional costs as well as risks leading almost to its collapse. The creation of the Banking Union is hoped to strengthen the eurozone, however, it may not be enough, even when complemented with other reforms, to fully restore its effectiveness. Implementation of a common budget...
Liquidity and profitability are two very important aspects of the banking business. The aim of this paper is to thoroughly evaluate the development of bank profitability and liquidity in the Polish banking sector and to analyze the link between profitability and liquidity ratios with the use of correlation analysis over the period 2007-2013. Liquidity of the Polish banking sector has decreased during...
The need of collecting information about business units grows together with economic progress. Accounting is the source of this data without which no company would be able to conduct business activity. The data is considered to be the business language home and abroad, because it represents all the financial results by means of figures. The financial and accounting systems are being progressively...
The issue mentioned in the title of this paper embraces a number of questions referring to the scope of powers of a court bailiff, levying execution on the basis of an enforceable title that pledges a debtor to release the property, including admissibility of the enforcement proceedings regarding a release of a property which covers the housing needs of the debtor against persons other than those...
The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the regulations contained in IAS 411’Agriculture’ and overview of the issues related to the introduction of income tax in agriculture.
Members of local communities can play an active role in assuring their own security and public order. One of the forms of such civic activity is the institution of civil guard, which is closely in line with the philosophy of community policing. It is based on the assumption that the police and society are partners in ensuring security. In this aspect a very important role is played by the non-governmental...
The paper presents the author’s outlook on the process of ensuring the ecological safety, with a particular focus on the ecological culture. The author presented his point of view on the correlation between the ecological culture and the change of awareness of the national security. He also states that the aspect, which conditions a secure development of the society are difficulties in sensibilizing...
In the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease in effectiveness of administrative proceedings of public levies1. Beyond doubt, the proposals tabled in the discussions aim at objective settlements...
The paper deals with protection against nuisances related to a construction of a building. The nuisances frequently take place and in connection with the increase of the density of buildings it is possible that they will become more burdensome. Protection against such nuisances may be realized at two levels: civil law and administrative. Civil law protection measures cover primarily a negatory claim...