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"It also Has a Soul" - the Attitude towards Domestic Animals in Muslim Tradition
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"It also Has a Soul" - the Attitude towards Domestic Animals in Muslim Tradition

"И то душа носи..." - отношението към домашните животни в мюсюлманската традиция

Author(s): Goran Blagoev / Language(s): Bulgarian / Issue: 2-3/2003

According to the traditional beliefs, domestic animals are creatures of Allah - he gives them away to the people, who should use them as working force or food. This is also true for the species, which are accepted as kurban, according to the canon - their destiny is also predetermined from above. The animals, which are suitable for sacrifice, go into the subordination between the Creator and the creations - they are called upon not only to feed man, but also to fulfill a higher sacrificial function as mediators between people and God. So the offering of kurban is not a result of human desire - it is following of a model, established by God. Because of that reason, the animal is "always happy to be killed for kurban at any time". Most of the Bulgarian Muslims believe that Allah has given those animals to man - by sacrificing them, man fulfills Allah's will. This belief is a periphrasis of a Koranic text (Koran XXII: 27). Pronouncing God's name before any kind of killing, including sacrifice, is a general Islamic practice and lies in the basis of the rules for painless mortification - the so called nahr. It shows that the action is carried out to the name of God. Otherwise killing the animal is considered illegal and is estimated as a sinful deed. That is why popular Islam gives practical importance to pronouncing Allah's name - people believe that in this way they appeal for the participation and support of God, who has to take part in the destruction of the sacrificial animal, i.e. of his own creation. Calling upon God, the man takes off from himself the guilt for the committed crime - the killing of the animal. The general Muslim belief presents Allah as loving each of his creatures, despite the destiny he has assigned to it. That is why the divine predestination of the kurban could not be viewed only in its fatalistic aspect, justifying the killing of the animal. The Muslim should take care for and pay attention to all creatures of Allah - especially to the animals in his home and farm. Popular culture often treats domestic animals as a part of the family circle - before the act of sacrifice the animal is the object of a number of practices, which give it a status similar to the status of the individual in the settlement community. After the killing, the practices of respect towards the corpse of the animal resemble the attitude to a close dead person.

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Debt flexibility of households towards interest rate and income

Debt flexibility of households towards interest rate and income

Elastyczność zadłużenia gospodarstw domowych względem stopy procentowej i dochodu

Author(s): Artur Pollok,Grzegorz Wałęga / Language(s): Polish / Issue: 167/2011

Keywords: microeconomics; households; intertemporal choice theory; debt

The intertemporal choice model is one of the basic elements of the theory which describes household behaviour. The existence of two-way substitution relies heavily on the existence of the credit market. It enables households to take out loans which, in a given period of time, cover the expenditures above the level of their current income. The theoretical model indicates that household debt is determined by the level of interest rates and the borrowers’ potential to make principal and interest repayments. The research conducted on the basis of data obtained from the National Bank of Poland and the Central Statistical Office indicates that the level of household debt in Poland resulting from loans and credit is closely related to average monthly gross compensations. The level of interest rates, on the other hand, does not have a considerable impact on the amount of household loans.

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Polish municipalities budget constraints. Second stage of questionnaire survey

Polish municipalities budget constraints. Second stage of questionnaire survey

Ograniczenia budżetowe polskich jednostek samorządu terytorialnego. Drugi etap badań ankietowych

Author(s): Arkadiusz Babczuk / Language(s): Polish / Issue: 167/2011

Keywords: budget constraints; insolvency of local governments; local government debt

The subject of this article is the assessment of Polish municipalities budget constraints. The author carried out a questionnaire survey asking mayors of Polish cities and members of other local and regional subnational governments. Finally, he investigated budget constraints of Polish municipalities and found them quite soft.

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Tax dimension of state aid

Tax dimension of state aid

Podatkowy wymiar pomocy publicznej

Author(s): Michał Sosnowski / Language(s): Polish / Issue: 167/2011

Keywords: fiscal policy; state interventionism; state aid; tax

In this article the author discusses the problem of use of strict fiscal form of state aid as a special kind of support in business enterprises. For this purpose, there are discussed the objectives, nature and various categories of state aid carried out in the economic policy. In addition the article presents a review of the types of tax of state aid in Poland and the analysis of its use in the years 2001-2009. The author also draws attention to the regulatory changes and the major restrictions in the use of particular forms of tax aid for entrepreneurs, which is related to the Polish membership in the European Union where this kind of business support is considered the least appropriate and is preferred to be significantly reduced for other forms of aid.

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Transparency of sovereign wealth funds

Transparency of sovereign wealth funds

Przejrzystość funkcjonowania państwowych funduszy majątkowych

Author(s): Dorota Krupa / Language(s): Polish / Issue: 167/2011

Keywords: Sovereign Wealth Funds; financial markets; functioning

Sovereign Wealth Funds (SWF) are government-owned investment funds, set up for a variety of macroeconomic purposes. SWFs are becoming increasingly important in the international monetary and financial system. The purpose of this article is to present the most important aspects of SWFs transparency. For the article reports and research published by The Monetary Investment Fund, The Monitor Group Company and The Sovereign Wealth Fund Institute were analyzed.

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Factoring market development in Poland

Factoring market development in Poland

Rozwój rynku usług faktoringowych w Polsce

Author(s): Anna Paluch,Danuta Zawadzka / Language(s): Polish / Issue: 167/2011

Keywords: factoring; market; suppliers; short-term financing; financial liquidity

The paper focuses on the problems of the use of factoring in the companies’ current financing on Polish market. The study adopted the thesis that the importance of factoring increases due to increase in the mutual companies lending. The paper consists of three parts. In the first part the reasons of using factoring in business are presented. It is linked to the issue of trade credit. In the second part the size of the factoring market in Poland is being analyzed. Additionally, the activity of factors (specialized financial institutions), the number of transactions and their volume are characterized. The third section presents the structure of the market in terms of the factoring contracts.

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Development of entrepreneurship in municipalities vs. property tax rates

Development of entrepreneurship in municipalities vs. property tax rates

Rozwój przedsiębiorczości w gminie a stawki podatku od nieruchomości

Author(s): Aleksandra Płonka,Tomasz Wojewodzic / Language(s): Polish / Issue: 167/2011

Keywords: municipality; entrepreneurship; property tax

The study aims to review a thesis concerning the impact of property tax rates applied by municipalities on the location of business operations within municipality limits. The surveys completed by 120 enterprises across 6 municipalities do not allow to confirm a significant impact. This is demonstrated by e.g. a low level of awareness among entrepreneurs about applicable tax rates. The research also confirms the prospect of increasing income earned by municipalities without raising tax rates by way of streamlining the payment recovery system for receivables due to municipalities, specifically by realigning the taxation basis (size of real estate).

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The process of privatizing Poland’s energy sector vs. the state’s financial influence

The process of privatizing Poland’s energy sector vs. the state’s financial influence

Procesy prywatyzacyjne w sektorze energetycznym a finanse publiczne w Polsce

Author(s): Rafał Nagaj / Language(s): Polish / Issue: 167/2011

Keywords: energetics; privatization; economic crisis; state budget; public finance

Since the 1990s there has been a gradual process of privatization of the energy sector in Poland. There are many reasons for ownership changes in Poland: the restructuring, the consolidating, the creation of competitiveness, the effective increase of privatizing state owned enterprises, and the investment activities of companies. Initially the process of privatizing the energy sector was slow. However, in the last three years i.e. 2008-2010 the process of privatization increased dramatically in Poland. It was a result of the fiscal needs of the government. The economic crisis, that has hit the global financial markets, has resulted in problems with public finances and the fiscal debt in Poland. The article shows the influence the state’s financial involvement has had on the process of privatizing the energy sector in Poland.

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Financial standing of Podkarpackie voivodeship communes against the backgroud of Poland

Financial standing of Podkarpackie voivodeship communes against the backgroud of Poland

Sytuacja finansowa gmin w województwie podkarpackim na tle kraju

Author(s): Jolanta Zawora / Language(s): Polish / Issue: 167/2011

Keywords: financial standing of communes; investment potential; budget balance; operating balance

Municipal investments influence local development. The realization of investments is associated with the financial potential of a commune. The communes of Podkarpackie voivodeship have lower capacity to realize investments than other Polish communes. The realization investments decreased in 2006-2009. The communes of the Podkarpackie voivodeship are characterized by a lower financial independence and worse financial standing than other Polish communes. In 2009 the financial standing of Polish communes got worse.

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Diagnosis of budgetary revenue as an element of process of development planning

Diagnosis of budgetary revenue as an element of process of development planning

Diagnoza dochodów budżetowych jako element procesu planowania rozwoju

Author(s): Andrzej Sobczyk / Language(s): Polish / Issue: 167/2011

Keywords: revenue; budget; local development

Revenue of units of local governments are a determinant of development of local firm and the level of inhabitants’ wealth. The analysis of revenue and the preparation of forecasts of their size is an element of process of local development planning. The article presents theoretical considerations on the influence of budgetary revenue on the process of development planning. Based on real data the formation of budget revenue of West Pomeranian voivodeship communes (including Szczecin and Koszalin) is analyzed and forecast.

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Problems of separation of processes in management of local government finance

Problems of separation of processes in management of local government finance

Problemy wyodrębniania procesów w zarządzaniu finansami samorządu terytorialnego

Author(s): Jarosław Hermaszewski / Language(s): Polish / Issue: 167/2011

Keywords: management; processes; local government finance

Process management as a modern management approach can significantly improve the efficiency and effectiveness of actions implemented in the municipalities to improve the quality of life. Understanding the process approach to financial management is important because of many existing causal links in the strategic decisions. Strategic goals should serve the long-term plans (financial and investment), the specification of operational management through budgeting. A coherent system of defining objectives, defining the tasks, the allocation of financial resources for their implementation, and coordinated system metrics to achieve goals is a challenge for the development of local government.

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Sources of financing of social economy entities

Sources of financing of social economy entities

Źródła finansowania podmiotów ekonomii społecznej

Author(s): Anna Zimnoch / Language(s): Polish / Issue: 167/2011

Keywords: social economy; social economy entities; financing

The range of potential sources of financing of the social economy entities is extensive. However, the abovementioned entities make use of them to a very limited extent. The specificity of the social economy entities makes the financial institutions consider the cooperation with them more risky. Moreover, usually low expenditures on the financial and accounting services are not conducive to ensuring the high level of the financial management.

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Distributive significance of income tax imposed on individual taxpayers

Distributive significance of income tax imposed on individual taxpayers

Dystrybucyjne znaczenie podatku dochodowego od osób fizycznych

Author(s): Agnieszka Deresz,Marian Podstawka / Language(s): Polish / Issue: 167/2011

Keywords: income tax imposed on individual taxpayers; nominal tax rate; effective tax rate

In the article, income tax imposed on individual taxpayers has been examined with regard to two main factors: its efficiency in differentiation of amount of burdens among specific groups of taxpayers and the influence on a division of income in the years 2008-2009. The data from the Ministry of Finance concerning the ultimate settlement of PIT (Personal Income Tax) has been used as an information source.

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Knowledge and financial skills of rural dwellers (on the example of Malopolska region)

Knowledge and financial skills of rural dwellers (on the example of Malopolska region)

Wiedza i umiejętności finansowe mieszkańców obszarów wiejskich (na przykładzie Małopolski)

Author(s): Monika Szafrańska / Language(s): Polish / Issue: 167/2011

Keywords: financial knowledge; determinants; rural households

The paper aims to analyse the actual and subjective state of financial knowledge of rural households in Małopolska region and also identifies factors determining the level of financial knowledge. As it has been demonstrated by the conducted analysis the level of actual financial knowledge of rural dwellers is not high. The significant determinants of the level of financial knowledge were the gender, age, education, subregion of the place of residence, income and its main source and activity in the financial services market. The higher level of financial knowledge characterized men, persons aged between 25 and 34, possessing higher education, persons having permanent jobs and also the respondents with the higher level of activity in the financial services market.

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Horizontal equalization of the incomes of territorial self-government units

Horizontal equalization of the incomes of territorial self-government units

Poziome wyrównywanie dochodów jednostek samorządu terytorialnego

Author(s): Piotr Laskowski / Language(s): Polish / Issue: 167/2011

Keywords: local government; equalization of income system; territorial self-government units

The article presents the system of equalization of the territorial self-government units’ income by redistributing money among these units. In Poland the system has been based on payments made by self-government units into the country budget assigned to balancing part or regional part of general subvention. The level of the payments depends on income tax ratio of the separate self-government unit (per one inhabitant). Such a solution has, according to the author, a flaw, as in some cases it causes too much individual burden and it is difficult to say it is distributed regularly.At the end, the author proposes the change in the criterion on the base of which self-government units obliged to the payments would be pointed out.

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The Swedish way of defeating the financial crisis

The Swedish way of defeating the financial crisis

Szwedzka droga wychodzenia z kryzysu finansowego

Author(s): Feliks Stawarczyk / Language(s): Polish / Issue: 167/2011

Keywords: financial crisis; banks reform; bad bank; Sweden

Answering the financial crisis that was in Sweden between 1990-1992 the government took a lot of actions that had to stabilize the financial system. The Swedish experiences of defeating the financial crisis become a pattern. The aim of the article is to present the Swedish conception of reform in the financial sector and the opinion of its results from the present experiences with the crisis.

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Tax system in Poland vs. small companies’ management

Tax system in Poland vs. small companies’ management

System podatkowy w Polsce a zarządzanie małym przedsiębiorstwem

Author(s): Monika Walicka / Language(s): Polish / Issue: 167/2011

Keywords: tax system; small companies; management

The aim of this article is to try to diagnose a nuisance tax system in the economic activities of small businesses by adapting existing and not used yet on a large scale in economic sciences research methods for the analysis of the tax system.

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Natural disasters in the area of Poland and the finance of removing their effects from the state budget

Natural disasters in the area of Poland and the finance of removing their effects from the state budget

Klęski żywiołowe na obszarze Polski i finansowanie usuwania ich skutków z budżetu państwa

Author(s): Zbigniew Piepiora / Language(s): Polish / Issue: 167/2011

Keywords: natural disaster; financing; removing; state budget

In the recent years Poland has experienced a lot of natural disasters. They caused the suffering of people, the damages and often also the changes connected with the area of their influence. The article presents the occurrence of the natural disasters in Poland and their influence on the environment. In the next part it shows the finance of removing the effects of the natural disasters from the state budget according to its parts in the years 2000-2004.

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Fiscal crisis and the prospects for reinforced fiscal policy coordination in the European Union

Fiscal crisis and the prospects for reinforced fiscal policy coordination in the European Union

Kryzys fiskalny a perspektywy zacieśnienia koordynacji polityki fiskalnej w Unii Europejskiej

Author(s): Urszula Kosterna / Language(s): Polish / Issue: 167/2011

Keywords: budget; deficit; public debt

During the global economic crisis public finances of the euro area member states have deteriorated dramatically posing a threat to the stability of the single-currency area. Although the EU anti-crisis financial mechanism, adopted in May 2010, stabilized markets for a couple of months, a long-term prerequisite for the survival of the common currency is creating a new institutional framework of national fiscal policy. The elements of such a framework are currently discussed. They contain a legislative package aimed at the reinforcement of economic governance in the EU (broader and enhanced surveillance of macroeconomic policies, new enforcement mechanisms) and the “pact for the euro” (supposed to change the fundamental operating rules of the eurozone by accepting the need for policy co-ordination in a number of new areas).

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Deficit and debt as categories of fiscal discipline

Deficit and debt as categories of fiscal discipline

Deficyt i dług jako kategorie objęte dyscypliną fiskalną

Author(s): Magdalena Zioło / Language(s): Polish / Issue: 167/2011

Keywords: fiscal discipline; budget; deficit; debt

The article presents the deficit and debt of public sector entities as the categories encompassed by state intervention and the field of regulation of the fiscal discipline. The changing role and approach (administrative tool has been replaced by managerial one) to fiscal instruments has been also pointed out.

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