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Działalność UPA w powiecie jasielskim 1945–1948

Działalność UPA w powiecie jasielskim 1945–1948

Author(s): Małgorzata Gliwa / Language(s): Polish Issue: 1/2008

The article deals with the activities of the Ukrainian Insurgent Army (UPA) in the western part of Lemkivshchyna (Łemkowszczyzna) in 1945–1948. This issue has not been researched into by the historians very often as it is considered a third-rate activities of UPA. Jasło district in 1946–1947 was covered by the activities of the troops (sotnia) of Roman Hrobelski codename ‘Brodycz’ from the battalion (kurenia) of Martyn vel Wasyl Mizerny ‘Ren’ and the independent subunit of Michał Fedak ‘Smyrny’. The number of soldiers in those units ranged from 100 to 150. In 1945 in the Jasło district there were only singular operations organized by the Ukrainian nationalist underground including the attack on Krempna. The period of the most intense activities of UPA in the discussed period was the second half of 1946. The main motive of the UPA offensive operations was the need to get food, clothes, and to a lesser extent pursue propaganda and ideological goals, that is to say influence the local society of Lemkivshchyna which in majority was not pro-Ukrainian, and often loyally co-operated with the security apparatus and the people’s authorities. Starting with the beginning of 1947 the attacks of the UPA troops were rarer and rarer, despite the fact that in the first months of that year the presence of UPA soldiers was noticed in several villages of the Jasło district. The following factors infl uenced the decline in UPA activities: the increase in the military efforts of the Polish Army, which co-operated with the Citizens’ Militia, the Volunteer Reserves of the Citizens’ Militia and the Office of Public Security as well as the change of tactics of fights with irregular Ukrainian units. In the course of the Vistula River (‘Wisła’) operation the UPA troops were not able to slow down the displacement operation. At that time solely small or dispersed UPA units resorted to petty thieving operations. In July 1947 the commander of the last unit (sotnia) operating in Jasło district received an order to evacuate to the American occupation zone in Austria. In Jasło district the Polish-Ukrainian confl ict differed from the fights with UPA waged in the areas located in the more remote eastern parts of Poland. There were no larger clashes with UPA troops there, and a small number of casualties on both sides of the confl ict are known. As a result of the operations of the Ukrainian underground the material losses were incurred by the villages located in the southern part of Jasło district – as they were partially burnt down.

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Współpraca Związku Młodzieży Polskiej z UB w realizacji planów „ofensywy ideologicznej” w środowiskach młodzieżowych w województwie lubelskim

Współpraca Związku Młodzieży Polskiej z UB w realizacji planów „ofensywy ideologicznej” w środowiskach młodzieżowych w województwie lubelskim

Author(s): Jacek Wołoszyn / Language(s): Polish Issue: 1/2008

The Association of the Polish Youth (Związek Młodzieży Polskiej, ZMP) established in July 1948 became one of the most important helpers of the party and state authorities when implementing the ‘ideological offensive’ among the young generation. The aim of the organization, among others, was to engage the youths in the ‘class fight’. That is why the ZMP (which from 1951 was the only official youth organization) supervised all forms of activities of the youth who where deprived of any possibility to gather outside structures subordinated to communists. Carrying out the tasks entrusted to them, the ZMP authorities co-operated with another institution which was equipped with means of ‘disciplining’ different social groups – the Office of Security (Urząd Bezpieczeństwa, UB). The UB employees perceived the ZMP as both the ally in the process of supervising the youth and also the next ‘surveillance object’. That is why in the documents executed by them we may find fragments referring to using the ZMP, and to be more exact, the leaders and members-confidents as a source of information on the moods of the youth. In some cases the ZMP members helped select candidates for secret collaborators. Sometimes the selected activists also pursued other goals: isolating the young generation from the ‘undesirable’ – according to the party and state authorities– influences of teachers, scout instructors, priests. The ZMP activists organized propaganda operations orchestrated by the UB consisting in condemning a catechist or a form tutor. Simultaneously, the offi cers recruited from the community secret collaborators whose task was to keep surveillance over all youths, including the members as well as the leaders of the ZMP. The described methods were typical of the daily work of security apparatus bodies co-operating with the ZMP as one of the creators of the Stalinist system responsible for the youth circles. The representatives of the UB similarly as the representatives of the communist party could treat the Association in a strictly utilitarian manner being interested only in using it for the realization of specific – sometimes short-term – goals. The co-operation between those organizations was to be secret and unknown to society. Lublin region serves as the example illustrating the cooperation between the ZMP and the UB among others on disciplining the youth.

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ROMANIAN BANKING SYSTEM FACING THE INTERNATIONAL BANKING CRISES OF 2007

Author(s): Bogdan Căpraru / Language(s): English Issue: 16/2010

In this study we try to underline the main implications of international financial crises of 2007 on the Romanian banking system. In this context, we have done a SWOT analysis of the Romanian banking system in October 2008. Also, we have assessed the consequences of Romania’s adhesion to European Union in the perspective of banking system structure

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THE IMPLICATIONS OF CRISIS ON THE GLOBAL RETAIL

Author(s): Violeta Gianina Dragotă,Nicoleta Buzilă / Language(s): English Issue: 16/2010

2009 marked one of the weakest economic performances in recent years and some economists had already mentioned a possible reenactment of the Great Depression scenario (1929 – 1930). Fortunately, the year ended on a positive note, with clear signs of recovery of the great economic powers, such as Japan and certain countries belonging to the Eurozone, which resumed their growth much faster than the analysts had predicted

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INTEGRATED RURAL DEVELOPMENT – THE CONCEPT, CURRENT FEATURES AND METHODS OF IMPLEMENTATION

Author(s): Ilinca-Valentina Stoica / Language(s): English Issue: 16/2010

The article revolves around inquiries concerning identification of solutions to help rural communities recover, especially deep rural communities, suffering from several dysfunctions, which most frequently have a defining impact on low living standards. One can nowadays notice a switch in European Union policy from sectoral, non-integrated policy, to territorial policy, which allows for the implementation of strategies promoting integrated rural development. This approach has the added benefit of a complex, many-sided approach to rural areas, involving the inventorying of all of its parts, in order to identify those that can support development of viable activities that at the same time comply with sustainable development guidelines

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MANAGERIAL ACCOUNTING VS FINANCIAL ACCOUNTING IN THE KNOWLEDGE SOCIETY

Author(s): Petre Ştefan,Tasica-Daniela Enache,Corina Maria Ducu / Language(s): English Issue: 16/2010

The knowledge society requires companies to take decisions based on rigorous information. The data which, in fact, lead to the adoption of certain decisions are provided by accounting. The determination and delineation of the importance and of the role of both managerial accounting and financial accounting is the approach of this paper work. The knowledge society gives a different conception on how information is structured so that to enable managers to quickly visualize the situation in the organization, to understand and to decide on an informed basis.

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NATIONAL RECENT DEVELOPMENTS CONCERNING ALTERNATIVE EVALUATION RULES

Author(s): Cristina Bontaş Bunea ,Mihaela Cosmina Petre / Language(s): English Issue: 16/2010

Under the current circumstances wherein the economic environment is influenced by increasingly fast and complex changes, having in view a required and expected development of Romanian market, the domestic firms will increasingly require financial tools. Consequently, their accounting, presentation and description of information related to individual or consolidated accounts and analysis of impact concerning their use over financial performances and position of entities are extremely hot topics for professional Romanian accountants, for which the issues approached in this paper are increasingly useful.

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CONTROL OF BANK CUSTOMERS CREDITWORTHINESS ANALYSIS PHASE

Author(s): Loredana Ciurlău / Language(s): English Issue: 16/2010

Customer's creditworthiness is determined by using indicators as a defining and expressing its ability to pay its obligations to assume, by signing the credit agreement. Analysis is the process by which the bank loan, based on information provided by documents provided by the client and any relevant information from other sources, determines whether the client has the necessary creditworthiness (ability to pay its obligations to assume the credit signing) and seeks to limit the maximum bank exposure to credit risk. The process of credit analysis will include an analysis of formal and substantive analysis, which will have both a quantitative dimension and a qualitative

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PARTICULARITIES IN FINANCING THE ENTERPRISES FROM THE EUROPEAN UNION

Author(s): Valentina Diana Ignătescu / Language(s): English Issue: 16/2010

Through this paper we will identify the main sources of financing preferred by enterprises in the European Union, making separate analysis for each country. Thus, we will identify what proportion of firms from the EU countries use their own resources to finance their activity and what proportion use the external financing. After this analysis we will present the sources of financing preferred by groups of countries: developed and emerging, and we will identify if there are major differences between them

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CORPORATE SOCIAL RESPONSIBILITY – A CONCEPTUAL APPROACH

Author(s): Sorin Suciu,Vasile Gherheş,Dalia Petcu / Language(s): English Issue: 16/2010

Rapidly evolving and having a variety of definitions, the concept of Corporate Social Responsibility is under the sign of a paradox: it seems to be one of the most comprehensive and, at the same time, one of the vaguest concepts. In the literature has often been argued that the ambiguity (vagueness) of the concept is inevitable, given that it „means something” but „not always the same things for everybody”. This article proposes an overview of the main definitions of CSR and its conceptual dimensions

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COMPANY FINANCIAL STATEMENTS AND COMPARMENT BETWEEN U.S.GAAP AND IFRS

Author(s): Alin Emanuel Artene,Crăciun Sabău,Lucian Ioan Sabău / Language(s): English Issue: 16/2010

The paper is a overview if you prepare financial statements in accordance with U.S. Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies. Other countries have also adopted IFRS or IFRS-equivalent financial reporting standards. IFRS differ from U.S. Generally Accepted Accounting Principles (GAAP) in many key areas. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are working on various convergence projects designed to reduce or eliminate differences between the two sets of reporting standards

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PETRE S. AURELIAN'S VISION ON CUSTOMS PROTECTIONISM

Author(s): Luiza Mădălina Apostol / Language(s): English Issue: 16/2010

Petre S. Aurelian was the time leading spokesman of the industrial bourgeoisie, bringing its contribution to the creation of that stream in favor of protectionist policies that would eventually inaugurate a policy of protecting domestic industry. The idea that dominates all thinking of Aurelian and around which revolve all his work, the supreme criterion in assessing any concept and any ideas, is the interest of the Romanian nation. From this perspective, the development of productive forces and the strengthening the economy represented fundamental goals of the struggle for existence and future of his country

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DIRECT RESPONSE ADVERTISING – A MODERN METHOD OF PROMOTION

Author(s): Ozana Alexandra Harea,Manuela Florentina Gordean / Language(s): English Issue: 16/2010

The paper shows some basic features of direct response advertising, several aspects related to the emergence and quick development of this promotion method over the years, its role and the impact on marketing and promotion

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SETTING UP OF THE STRATEGY RELATING TO THE SUSTAINABLE INCREASE OF PERSONAL AND ORGANIZATIONAL PERFORMANCES AT THE UNIVERSITY OF PITESTI, USING TOTAL

Author(s): Daniela Mihai,Mădălina Brutu / Language(s): English Issue: 16/2010

Total Performance Scorecard (TPS) is a holistic management process of improvement and change; within this concept, improvement, development and learning are treated as cyclic and ethical processes through which the development of personal competence, of the organization as well as the internal implication are reciprocally consolidated. The present work used this concept with a view to set up the strategy relating to the sustainable increase of personal and organizational performances within the University of Pitesti.

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INVOLVING LOCAL PUBLIC ADMINISTRATION IN RURAL COMMUNITY DEVELOPMENT

Author(s): Gheorghe Csaba Toth,Nicoleta Mateoc-Sîrb,Aurora Venig,Iosif Ionel Toma,Gheorghe Sebastian Sârb,Diana Blaga / Language(s): English Issue: 16/2010

The paper presents an objective evaluation of the present state of the involvement of local public administration authorities in the development of rural communities, and it presents the necessary measures to improve life quality. Reaching such a goal will show why European Community and Governmental funds are so slowly obtained at the level of local public administration authorities and will allow the establishment of the ways to increase attractiveness for and interest in from the factors involved in promoting rural communities’ development

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EU’S INVOLVEMENT IN REDUCING GREENHOUSE GAS EMISSIONS GENERATED BY THE USE OF COAL

Author(s): Dorina Niţă,Imola Drigă / Language(s): English Issue: 16/2010

An efficient management of the risks regarding the global climate changes, in parallel with satisfying the great energetic needs of developed economies and the continuously increasing demands of developing countries, represent a major international challenge. In order that EU recognizes the present and future importance of coal among the resources necessary to ensure the supply of electricity at this level, in terms of the effect generated upon the global climate (due to the high level of green-gas emissions), it is also required that competent authorities should be immediately involved in the process of finding and implementing technologies which increase the efficiency of coal-fired power plants and reduce the characteristic CO2 emissions, gather and store CO2, as well as member states should be able to apply the European legislation

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ACCOUNTING MODELS SPECIFIC TO INTRA-COMMUNITY ACQUISITIONS AND SUPPLIES OF NEW MEANS OF TRANSPORT

Author(s): Lucia Paliu-Popa / Language(s): English Issue: 16/2010

Romania's accession to the European Union has imposed changes in many areas, the most significant occurring in the tax system that became harmonized with the European legislation and which, in turn, affects the registration procedure in accounting of economic operations taking place in the entities. Because most legislative changes affected Romania's commercial transactions with EU Member countries, next I shall address the accounting models specific to intra-Community acquisitions and supplies of new means of transport. To this end I shall consider several specific cases that arise in trade relations between EU Member States, examples that will allow us to draw some conclusions on how to register in the accounts intra-Community commercial transactions made with new means of transport, considering all the time the fiscal matters

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THE INFLUENCE OF TRANSNATIONAL CORPORATIONS ON LABOR FORCE MIGRATION IN ROMANIA AND IN THE EUROPEAN UNION IN THE CONTEXT OF THE GLOBAL CRISIS

Author(s): Alina Hagiu / Language(s): English Issue: 16/2010

In this paper we propose to analyze the impact of transnationalization process on labor force migration. Also, we will try to show the connection or interconnection that exists between transnationalization on the one hand, and labor force migration on the other. The intensification of migration process is a characteristic or a result of the transnationalization process, which occurs in the second half of the XX century. Migration is a process owed solely to transnationalization. Today, migration of people to search for better wages implies a tremendous acceleration of transactions on the exchange markets, daily 1400 billion, resulting in destabilization of national economies, especially of small developing nations

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THE IMPACT OF FUNDING RESOURCES ON AGRICULTURAL COMPETITIVENESS

Author(s): Andrea Fehér,Păun Ion Otiman,Vasile Goşa / Language(s): English Issue: 16/2010

Financial support granted to agriculture from both community and national public funds, but also by means of credit from specialized banks (Agricultural Credit – France, Robobank – Netherlands, Raiffeisen Bank – Austria and Germany), has prompted the development of the process of sustainable capitalization of agricultural activities and the financing of intermediate consumption for the appropriate high-performance technologies manifested in a higher efficiency which, in turn, has led to lower unit costs, competitiveness and profitability.

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INTERNATIONAL FUNDING AND LENDING

Author(s): Mihaela Pătraşc / Language(s): English Issue: 16/2010

The practice of recent years has developed a series of specific foreign lending mechanisms involving a large number of banking consortia and other financial intermediaries. The international credit and debenture market analysis highlights the major problems faced by developing countries in financing their internal deficits. External debt accumulated over time by developing countries to accelerate structural reforms has now become a global problem that concerns both debtor countries and especially international creditors

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