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Chojna-Duch E., Podstawy finansów publicznych i prawa finansowego, Warszawa Chojna-Duch E., Polish financial law. Public finances, Warszawa Chojna-Duch E., Polskie prawo finansowe. Finanse publiczne, LexisNexis, Warszawa Czołpińska E., Projekt uchwały budżetowej i uchwała budżetowa. sector (E. Chojna-Duch, , p. 90). [15] Komunikatu Nr 3 Ministra Finansów z 16 lutego nostek sektora finansów publicznych (Dz. Urz.

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Corrective Action Plans for Local Governments as Their Financial Health Barometers?

This paper concerns the rules of the functioning of management control standards used in the Treasury Control Office.

De Gruyter – Sciendo.

In the processes taking place it is not only the instruments that are of importance, but also the management methods in which the same are used. They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. The research was conducted for management personnel and the rest of offices employees separately. Ustawa z 27 sierpnia r.

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Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb

In Polish Public Finance: Ewa Lotko, Urszula K. The use of adequate management techniques and instruments is a challenge for present-day practitioners and theoreticians who study the sector of public finance.

Further use of the site signifies your agreement to their use. Gospodarka przestrzenna Podstawy teoretyczne. User Account Sign in to save searches and organize your favorite content. Turn it on to take full advantage of this site, then refresh the page. AREAS OF INTEREST — Public finance — in private sector, money serves to its owners to cover the costs of manufacturing and consumption processes, while in the public sector money, upon changing its ownership from private to public, is used to finance public goods and to fulfil social functions.

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Public finance — in private sector, money serves to its owners to cover the costs of manufacturing and consumption processes, while in the public sector money, upon changing its ownership from private to public, is used to finance public goods and to fulfil social functions.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

Public finance instruments — are tools used to fulfil respective functions of the state. Brookings Papers on Economic Activity, 2. JavaScript is turned off in your web browser. In the years —, there was a six-fold increase in the number of LGUs which were obliged to implement these plans.

Significant discrepancies between these two groups of respondents were indicated. The Case of Poland pp. The implementation of corrective action plans in local government units LGUs takes place in the situation when they are unable to draw up a Multiannual Financial Forecast or the budget complying with the principles set out in Article of the Public Finance Act UFP.

Real Estate and Macroeconomy. According to the authors of the article, new challenges in the field should concentrate, inter alia, on a better protection of budgets against the effects of the crisis, which should allow for effective risk management, elimination of irregularities and better management of resources.

The paper discusses the local government revenue from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market. This work is licensed under a Creative Commons Attribution 4. Szanse i wyzwania, s.

Prepared articles concerning finance, especially in the topic of public finance. In she completed her doctorate at the Warsaw School of Economics. Her core work experience involves the functioning of public finance system in Poland and worldwide, budgetary chouna and the effectiveness of public spending. Polskie publicczne finansowe, finanse publiczne.

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The authors also refer to those changes in the regulations that brought about new challenges for practice and theory alike, in the field of both political issues and audit methodology.

MF Nr 15, poz. Local government revenue structure: Therefore, It is important to identify the scale of cash flows and their optimum level.

Elżbieta Chojna-Duch | Bieniak Office

At the time of global economic problems, an improvement of public resources management has become especially vital. Public finance management is a specific process, a skill that must combine a technocratic approach to the matter with social approach, or — in other words — financial engineering with social engineering. Abstract The implementation of corrective action plans in local government units LGUs takes place in the situation when they are finanae to draw up publczne Multiannual Financial Forecast or the budget complying with the principles set out in Article of the Public Finance Act UFP.

Komentarz, Wolters Kluwers Polska, Warszawa Abstract PDF References Article Recommendations Abstract The paper discusses the local government revenue from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market.

Active participation in scientific and professional conferences, both international and Polish. In their article, the authors refer to the act on public finance, as well as other selected issues such as, for example, the independence of the auditor, and to the act on auditing in the government administration that used to dhch in force until recently.

Issue 1 First Online: The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial cnojna of local government units.

Selected contents from this journal.