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Problems in the process of implementation of performance budgeting at the level of voivodeships

Problems in the process of implementation of performance budgeting at the level of voivodeships

Problemy z wdrażaniem budżetu zadaniowego na szczeblu województw

Author(s): Iwona Kowalska / Language(s): Polish / Issue: 167/2011

Keywords: finance; performance budgeting; voivodeship

Performance budgeting is a method that uses the information concerning public tasks performance. This method becomes increasingly important when the deficit of public and local governments’ budget expands over the reference value indicated by the Treaty of Maastricht, and when thus the excessive deficit needs to be reduced in a reliable and sustainable way. Poland should do it before 2012. Therefore the capability of performance budgeting becomes a key ability of public administrators in their performance of public tasks (including those working at the level of voivodeships). The identification of problems that its implementation usually encounters is a sine qua non condition of the process of improving performance budgeting implementation. The aim of the article is to make an attempt at identifying such problems at the level of voivodeships.

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Special economic zones as tax heavens

Special economic zones as tax heavens

Specjalne strefy ekonomiczne jako raje podatkowe

Author(s): Małgorzata Mazurek-Chwiejczak / Language(s): Polish / Issue: 167/2011

Keywords: special economic zone; tax heaven; financial consequences

Special Economic Zones (SEZ) are separated areas that offer specific preferences for running a business on their territories. The main advantage offered by those who govern such zones is the possibility of personal income tax exemptions and corporate income tax exemptions. Because of the existence of these preferences, such areas are defined as tax heavens. However, the notion of tax oasis is much broader and it includes a number of features that cannot be attributed to SEZs. Despite that, such zones may be used as an instrument of tax optimization. The author discusses in details the principles of the enjoyment of tax preferences offered in SEZs, as well as the financial consequences of redundancies in years 1998-2008.

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Competitive structure of banking services market in selected countries of Central and Eastern Europe

Competitive structure of banking services market in selected countries of Central and Eastern Europe

Struktura konkurencyjna rynku usług bankowych w wybranych krajach Europy Środkowo-Wschodniej

Author(s): Adam Baszyński / Language(s): Polish / Issue: 167/2011

Keywords: banking sector; market concentration; competitive structure

The aim of this paper is to compare the level of market concentration of banking services in selected countries of Central and Eastern Europe twenty years after the establishment of a competitive two-tier banking sector. The study includes data on commercial banks of the Czech Republic, Poland, Slovakia and Hungary (CEE-4). In small countries, banking activities concentrate around several major credit institutions. The usefulness of these indices is limited and the results cannot be uncritically adopted for determining market structures. Their use requires a precise definition of the market, including determining the degree of substitutability of the products, which is beyond the scope of this study.

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General government expenditure in Poland in comparison with the EU states in the aspect of joining economic and monetary union

General government expenditure in Poland in comparison with the EU states in the aspect of joining economic and monetary union

Wydatki publiczne w Polsce na tle krajów Unii Europejskiej w aspekcie wejścia do unii gospodarczej i walutowej

Author(s): Agnieszka Krzemińska / Language(s): Polish / Issue: 167/2011

Keywords: general government expenditure; expenditure classification; euro zone

The aim of this article is to present general government expenditure in comparison with the EU. The analysis was based on general government expenditure in relation to GDP, which assesses state’s involvement in the economy. In order to compare the structure of expenditure of general government sector in Poland with EU there was used an expenditure classification of the function of government (COFOG) and the expenditure classification of function of economic purpose. In order to get more precise analysis there was used a classification according to three main functions of the state.

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Control mechanisms in insurance companies in the aspect of Solvency II

Control mechanisms in insurance companies in the aspect of Solvency II

Mechanizmy kontrolne w zakładach ubezpieczeń w aspekcie Solvency II

Author(s): Marzanna Lament / Language(s): Polish / Issue: 167/2011

Keywords: insurance; insurance accounting; insurance finance

The implementation of the Solvency II directive, according to which insurance companies have been obliged to introduce an effective management system, contributes to the growing importance of control activity. The aim of this paper is to present the impact of the solutions adopted in the Directive on the Solvency II rules for the functioning of insurance companies and the presentation of rules for their implementation. Considerations were included in two main groups: corporate control activity, where the principles and effects of the implementation of risk management, internal control and internal audit were presented and corporate culture, where the reference is made to the codes of ethics, which occur in insurance and the requirements provided in the Directive in relation to persons performing key functions in an insurance company.

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Missing trader intra-community vatvat frauds as a serious threat towards stability of public finance in the European Union member states

Missing trader intra-community vatvat frauds as a serious threat towards stability of public finance in the European Union member states

Oszustwa w transakcjach wewnątrzwspólnotowych w podatku VAT jako zagrożenie dla stabilności dochodów budżetowych państw członkowskich Unii Europejskie

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

Keywords: VAT tax; tax fraud; intra-community transactions; carousel fraud

The removal of border controls and customs boundaries between EU-Member States on 01.01.1993 was necessary to guarantee free movement of goods principle in the European Union. On one hand formal requirements in intra-community transactions for entrepreneurs has been therefore tempered, on the other new regulations have enabled to commit new types of VAT tax frauds. The new frauds, called by their nature Missing Trader Intra-Community VAT Frauds, bring huge losses to public finance in the EU. The estimates indicate the actual level of VAT fraud in the EU ca. 100 mld EUR per annum, which highlights the urgent need of changes in EU-VAT system.

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Interventionism and public expenditure issues in the agro-food sector (on example the RDP 2007-2013)

Interventionism and public expenditure issues in the agro-food sector (on example the RDP 2007-2013)

Problematyka interwencjonizmu i efektywności wydatków publicznych w sektorze rolno-spożywczym (na przykładzie prow 2007- -2013)

Author(s): Marek Wigier / Language(s): Polish / Issue: 167/2011

Keywords: public expenditure; agricultural policy; interventionism; RDP 2007-213; market failure

Interventionism is a form of active influence of state on the economy to achieve its objectives. One example of the intervention policy is the RDP 2007-2013. It affects through its instruments food sector and rural areas. The article outlines the key steps of the analysis that should precede the decision on the adoption and launching any programme of public spending. On example the RDP 2007-2013 there is presented a brief analysis of principles which lie behind it, there are pointed out some areas of market failure, the possible reactions of the private sector, the impact on efficiency and income distribution.

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Sovereign wealth funds as an innovative tool of management in the field of government finance

Sovereign wealth funds as an innovative tool of management in the field of government finance

Państwowe fundusze majątkowe jako przykład innowacyjnego narzędzia w dziedzinie zarządzania finansami państwa

Author(s): Dariusz Urban / Language(s): Polish / Issue: 167/2011

Keywords: sovereign wealth funds; state finance

The article presents Sovereign Wealth Funds in the context of government finance management. The main objective of the paper is to describe economic and finance benefits that these innovative investment vehicles provide to the domestic economy. Sovereign Wealth Funds are new financial mechanisms of economic policy that help countries to achieve their goals in the global economy at the beginning of XXI century.

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Deontic Modality in Opinion Articles by Politicians

Deontiline modaalsus poliitikute arvamusartiklites

Author(s): Katrin Mandra / Language(s): Estonian / Issue: 03/2008

Keywords: Estonian; modality; directivity; deontic processes; deontic agent

Expression of directivity in opinion articles written by politicians is analysed.

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Of Life and Biography: "Treading Air" by Jaan Kross

Elust ja elulookirjutusest. Jaan Krossi "Paigallend"

Author(s): Juhani Salokannel / Language(s): Estonian / Issue: 03/2008

Keywords: Estonian literature; Jaan Kross

Of Life and Biography: "Treading Air" by Jaan Kross

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"Romeo and Juliet", the Livonian Way? Historical Background and Literary Variations of the Legend of Barbara von Tiesenhausen

"Romeo ja Julia" Liivimaa moodi? Barbara von Tiesenhauseni legend: ajalooline tagapõhi ja kirjanduslikud variatsioonid

Author(s): Liina Lukas,Juhan Kreem / Language(s): Estonian / Issue: 03/2008

Keywords: comparative literary studies; Baltic German literature; Estonian literature; folkloristics; 16th century Livonian history

The story of Barbara von Tiesenhausen drowned in an icy lake by her own brothers as punishment for her misalliance, has been used both in the Baltic German and in the Estonian literary traditions. The article discusses the historical background of the story and follows its evolution in folk tradition as well as in literary versions. The execution of Barbara von Tiesenhausen has been recorded in the chronicles of the 16th century. In addition, the hostilities of her lover Franz Bonnius against the Tiesenhausen family and Livonia can be followed in the correspondence of the potentates and legal documents of the time. The conflict ensued from the (planned) marriage that was not considered acceptable by the family. At the same time, the social station of the fiancé Franz Bonnius has remained somewhat ambiguous. Considering his later activities aimed at establishing his rights in Prussia and Lithuania, at whose courts his claims were heard, one is left with an impression that he may have been less of an outsider to the aristocratic society than hitherto depicted. Despite the real restrictions to marriage with men of a lower rank no historian has found convincing proof of the legitimacy of Barbara’s execution. This leaves the exact nature of the conflict unclear. In any case, the killing of Barbara was shocking even by 16th-century standards. In folklore and literature, in their close mutual interaction, the story is living its own life. The Baltic German literary tradition keeps to the chronicles, associating the story with Rannu manor and Lake Võrtsjärv, as well as with concrete historical figures (T. H. Pantenius). In Estonian literature and folklore, however, a divergence can be observed. One tradition feeds on the book Ennemuistsed jutud („Folk tales”) by F. R. Kreutzwald. Here the Barbara of Rannu transforms into the young lady of Porkuni manor, while the story, shedding off its concrete realia, acquires mythical dimensions and becomes an explanatory legend (F. R. Kreutzwald, M. Under). Aino Kallas, however (as well as the opera „Barbara von Tiesenhusen” written by E. Tubin on the inspiration of A. Kallas’s prose ballad of the same name), draws on the chronicles and Pantenius. The modern approach of Maimu Berg treats the innocent girl in love as a vicious vamp and the heroic Bonnius as a cynical egoist. There are more (unrealized) options to the story of Barbara. And yet, running through the literary versions like a red line is the tragedy of a misalliance, innocent love and criticism of rank restrictions.

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Biographical notes

Biographical notes

Biogramy

Author(s): Author Not Specified / Language(s): Polish / Issue: 02/2009

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Cover story
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Cover story

Cover story

Author(s): Agata Araszkiewicz / Language(s): Polish / Issue: 02/2009

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Events
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Events

Wydarzenia

Author(s): Agata Rogoś,Michał Lasota,Justyna Knieć,Tomasz Załuski,Magdalena Moskalewicz,Dorota Łuczak,Konrad Smoleński / Language(s): Polish / Issue: 02/2009

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Magdalena Tulli
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Magdalena Tulli

Magdalena Tulli

Author(s): Magdalena Tulli,Justyna Zimna / Language(s): Polish / Issue: 02/2009

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Studium błota (organizm poszukiwań)
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Studium błota (organizm poszukiwań)

Studium błota (organizm poszukiwań)

Author(s): Roman Dziadkiewicz / Language(s): Polish / Issue: 02/2009

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City escape
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City escape

Ucieczka z miasta

Author(s): Daniel Muzyczuk / Language(s): Polish / Issue: 02/2009

Keywords: artistic activity; folk art; city escape; Walter Benjamin; bell hooks

An attempt to characterize the reasons why artists abandon the city. Besides the straighjacket of social norms or conventions and specific cultural systems they are looking for artistic authenticity and a tool for fighting with a certain model of culture which is represented by big city life.

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What do we need folk for? The view from the other shore
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What do we need folk for? The view from the other shore

Po co nam ten folk? - widok z drugiego brzegu

Author(s): Tomasz Janas / Language(s): Polish / Issue: 02/2009

Keywords: folk; folk music; Kapela ze Wsi Warszawa; folk/ethnic music festivals

Media-generated fame of the term “folk” made it be associated with various, often disparate ideas: for some, folk denotes mainly quasi-ethnic artistic production of some pop groups, for others it alludes to ambitious and gripping music, which is one of the most significant alternative for the hotchpotch offered by the media. The author of the text, aware of the different attitudes towards folk music, which are generated exactly by the ambiguous associations, writes about the most recent phenomena on folk music scene, introduces bands drawing on the ethnic tradition, mentions folk classics and lists the festivals which attract more and more local and international folk artists every year.

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Lucim is alive and kicking!!!
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Lucim is alive and kicking!!!

Lucim żyje!!!

Author(s): Monika Weychert Waluszko / Language(s): Polish / Issue: 02/2009

Keywords: Lucim; Polish 20th century art; „Akcja Lucim”; folk culture

The story of “Akcja Lucim” activities which initiated “Działania Lucimskie”. To dissociate themselves from the rhetorics of power and the aesthetic that was de rigueur in Polish art of the ‘70ties young artists were looking for an alternative place for their artistic activities. A small village located near Tuchola Forest became the space where they were able to react to tensions between the presence of various elements of broadly defined folk culture and mass culture.

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Soya is foreign.
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Soya is foreign.

Soja jest obca

Author(s): Waldemar Kuligowski / Language(s): Polish / Issue: 02/2009

Keywords: „Smakownia”; slow food; traditional cuisine; regional products

A conversation between Waldemar Kuligowski and Andrzej Katulski – the originator, founder and owner of Poznań-based “Smakownia”, a traditional deli.

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