Browsing by Author "Gajl, Natalia"
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Item Instrumenty finansowe w procesie planowania(Wydział Prawa i Administracji UAM, 1978) Gajl, NataliaDans l'article on a considéré le rôle et l'acceptation de différentes formes des instruments financiers, qui sont appliqués dans le processus de la planification. L'importance des instruments financiers est très essentielle de beaucoup de causes, dont deux paraissent spécialement importantes. Premièrement par les formes constructives fixées on fait possible la mésure de l'efficacité des devoirs planifiés. Deuxièmement par les instruments financiers a lieu une concrétisation définitive des devoirs economiques, en leur conférant le pouvoir liant de droit. Dans la première partie de l'élaboration on a présenté la sphère, les formes et constructions appliquées dans la planification économique dans le modèle centralisé et décentralisé de la gestion. Dans la deuxième partie, les mêmes problèmes ont été présentés dans la sphère de la planification financière. Dans la troisième partie on a considéré en détail les formes particulières des instruments financiers appliquées dans le processus de la planification en rapport aux unités budgétaires et entreprises socialisées. Dans ce domaine on a analysé les constructions de normes taxatives, des indicateurs directifs et d'orientation, des limites financiers et des normes de la division. On a consacré une attention particulière aux nouvelles formes des normes paramétriques et d'autres constructions ayant pour devoir l'influence sur le procédé et l'économie des unités, en dirigeant de leur activité dans le sens planifié. Les normes paramétriques constituent un instrument moderne de l'influence de stimulation. En le définiant du point de vue juridique on peut les déterminer comme les normes munies de la contrainte, qui se diffèrent d'autres normes, car elles sont déterminées de la façon relative, selon l'un ou quelques éléments variables. Les adressats des normes peuvent activement influer sur la grandeur des normes particulières, c'est-à-dire sur le contenu de l'obligation juridique. La liaison de la contrainte juridique avec la possibilité d'influer sur le choix convenable de l'action, constitue une forme moderne de diriger des unités économiques. Dans la dernière, quatrième partie on considère le caractère juridique-économique des normes financières, paraissant dans la planification. On a présenté de différentes divisions des actes normatifs, réalisés dans la doctrine du droit administratif et du droit financier. On a souligné les traits spéciaux des normes financières liées à l'économisation des processus de la planification et de la gestion, évidents dans l'économie budgétaire ainsi que dans le système juridique-financier des entreprises nationalisées. Les normes financières dans le modèle actuel de la gestion de l'économie nationale sur l'étape de la planification ainsi que dans l'accomplissement des devoirs sont exploitées de la manière vaste non seulement en tant que des instruments de la planification directive et de taxer des devoirs planifiés. Elles jouent aussi le rôle d'un instrument influant de la manière planifiée et stimulant les unités économiques de l'opération. Dans les normes de ce genre a lieu une liaison des éléments de l'influence avec la forme d'ordre juridique. Les normes financières de ca genre on peut déterminer comme les „actes financiers de la gestion".Item Instrumenty prawno-finansowe w gospodarce rad narodowych(Wydział Prawa i Administracji UAM, 1985) Gajl, NataliaThe advantages of financial instruments viewed as forms of exerting the influence of the center upon the local economy and of the local organs on various subordinated and non-subordinated subjects acting in the area of the councils' competence are studied in the article. The discussed problems are divided into four parts. In the first one the range of local economy being in the uptrend in the whole world is presented. The range and forms of the councils' activity are analysed against the background of the new regulation of The People's Councils Act. The forms of planning granting the councils rights to independent local planning are indicated, it is resulting from the spirit of the new act revealing trends four parts. In the first one the range of local economy being in the uptrend in to increase the independence of councils. The second part brings a study of various forms of local incomes which are constantly, for many years being unsufficient to cover needs of the councils resulting from their tasks. Various taxes defined in the new act as local are estimated from the viewpoint of their fiscality and forms of their effectiveness on a taxpayer. Unfortunatelly in that matter the councils are not vested with too many rights to grant reductions, increases etc. as it remains in the competence of the Minister of Finances. Consequently the influence of the councils in the fiscal policies is slight. It is also indicated that the activities of local eterprises has to be extended in future, as when they are established as economically strong enterprises, they can bring economic and fiscal profits to the councils. The third part is devoted to the questions of equalizing incomes which became an indispensable element in the councils' financial system. The critical study concerns some of the equalizing income constructions recently introduced, especially in cases when the immediate forms of their granting take place, in the instance of fixed portions when the participation in the extra plan income is limited to the small sum of merely 1%, similarly not obtaining profits derived from portions below 1% is covered by the central budget. This cannot influence the councils' interest in reaching higher profits nor does it increase their responsibility for lower incomes. The final, fourth part presents various forms of financing joint tasks in form of funds, taking up joint and accompanying investments etc. what can aid and finance local tasks which are not .sufficiently covered in the councils' budgets. In the conclusion of that part the authoress postulate to extend, in the future reforms, the credit and loan forms of financingi what can prove to become more justified, in face of economizing the local economy, in comparison with the unreturnable financing which can be granted in the easy way.Item Podstawy prawne i majątkowe działalności przedsiębiorstw znacjonalizowanych we Francji(Wydział Prawa i Administracji UAM, 1961) Gajl, NataliaItem System finansowania przedsiębiorstw przemysłu terenowego w całokształcie zasad systemu finansowego(Wydział Prawa i Administracji UAM, 1966) Gajl, NataliaThe origines of the financial system of regional enterprises in Poland go back to 1950, when the former regional autonomous authorities have been transformed into regional councils of state authorities, to which have been subordinated numerous enterprises of a local field of activities (they comprise inter alia the former communal enterprises). , The principles of the financial system of regional enterprises resemble to a great extent those which govern the financial system of centrally administered enterprises. In the period of progressing regional decentralization after 1956 there are visible signs of divergences between the two systems. The motives of said divergences have their roots neither in economic discussions nor in legal premisses of state enterprises. The corporations of regional enterprises differ substantially from corporations of centrally administered enterprises — the former include enterprises of different branches and even some budgetary enterprises, and finally they are not the only superior authority of said enterprises. As there is no clearcut conception of a financial system of regional industrial corporations — it is difficult to trace in them the proper characteristics of an .enterprise. The changes in the financial system of regional enterprises introduced in 1966 are not of such a large scope as those in the centrally administered enterprises. Only the principles of financing the turnover means are similar in both systems. In respect to the system of financing the regional investments —the hitherto prevailing regulations have been maintained in force. But the regional budgets are not getting anymore the amortisation of the centralized regional enterprises (a special fund is now being set up, subordinated to the voivodship's national council). As a result of all this, the financial links of regional corporations with the groups of enterprises — are rather of a loose character. This finds its expression in the sharing of profits and the financing of losses, in the financing of investments undertaken by enterprises, in the clearing system of surpluses and shortages of turnover means and in the setting up and administration of a reserve fund within specific enterprises. In further evolution of the financial system a certain uniformity of forms in both types of enterprises (that is to say in regional enterprises and enterprises centrally administered) — can be expected, with a gradual growing of the role of the corporations in the financial economy of regional enterprises.