Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1997, nr 4
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Item Analiza rentowności polskich spółek pracowniczych(Wydział Prawa i Administracji UAM, 1997) Kalinowski, SławomirThe article presents an analysis of profitability of Polish ESOPs. The research conducted independently by IBnGR and ISP PAN and more general statistic data indicate higher profitability of ESOPs in comparison to other types of enterprises. There are two reasons for such a situation. Firstly, the best performing enterprises were included in the program of allowing employees to lease them. Secondly, ESOPs benefited from operational leverage effect much more extensively than other firms. The second, worth noting, feature of the profitability of Polish ESOPs is that in the period considered, it was growing less dynamicly than it was the case in other enterprises. This phenomenon is evident in research of the correspondence between GNP growth and gross profitability of ESOPs (and then all enterprises). This phenomenon can be, at least partly, explained by the, so called, additional expenditure burden borne by ESOPs. The stable level of profitability achieved by these enterprises indicates that their performance fall short of expectations that as a result of privatisation, they would be more effective and efficient. It is typical for Polish ESOPs that financial leverage has a significant impact on their rate of return on equity. Such an effect results from high operational profitability and high level of outside financing (especially, high amount of long-term accounts payable arising from outstanding leasing payments to the State Treasury). High rates of return from equity can become an incentive for prospective investors, who could be able to provide capital needed to solve the basic problem of all ESOPs: lack of financial resources necessary for further development.Item Badania preferencji wobec marek - znaczenie w zarządzaniu(Wydział Prawa i Administracji UAM, 1997) Augustyniak, Hanna; Majewska, MariaThe article is an attempt to create a methodological concept of research of brand-name perception and preferences and a presentation of empirical results of such a research. The objective of the research was to diagnose the level of perception and preference differentiation of selected brand-names of coffee and to identify factors which cause this differentiation. Age, gender and educational background were hypotetically taken as potential factors which may cause the phenomenon. The research took into account prices and other determinants of the preferences. The research employed the method of partial survey. The population of Poznań above 18 was taken as the general population for the research. The survey used representative method based on a study of perceptions and preferences of randomly selected customers of food stores handling coffee. The research evaluated the perception of utility characteristics and consumer behavior as well as attitudes expressed through purchase decision-making process, buying only certain brands of coffee or declaring such a predisposition. The survey indicates substantial consumer preferences differentiation. The penchant to buy two leading brands of coffeee: Jacobs and Astra is very well pronounced. The research indicates that age, education and gender are indeed, the determinants of the surveyed preferences. Notwithstanding, the authors recommend further, sequential research of the same scope to make the study conclusive for management.Item Determinanty oprocentowania kredytów w bankach komercyjnych (część II)(Wydział Prawa i Administracji UAM, 1997) Przybylska-Kapuścińska, WiesławaThe article presents the impact of various macroeconomic factors on the level of interest rates applicable to credits granted by commercial banks. Specifically, the article considers the following factors: (a) inflation, (b) demand and supply of credit funds in the monetary market, (c) cost of credit guarantees and ear-marked provisions, (d) subsidies for credits granted to preferred groups of customers, (e) monetary market inter-bank interest rates, and (f) competition in the banking sector. The article also presents various difficulties and limitations faced by banks in their credit pricing polices. These difficulties and limitations result from variety of considerations which must be taken into account by these banks.Item Ekonomiczno-Społeczne uwarunkowania nowego ładu stosunków pracy w Polsce(Wydział Prawa i Administracji UAM, 1997) Suwalski, AndrzejThe article presents the issue of the "new deal" in labor relations in Poland. The analysis focuses on the substance of the "new deal", on the conditions on which its participants act, and on the methods used in conflict reconciliation. The concluding part of the article regards the issue of designing the ultimate, institutionalised form of group bargaining.Item Mikrostrukturalne uwarunkowania opinii i poglądów politycznych Polaków(Wydział Prawa i Administracji UAM, 1997) Żurek, AldonaSocial changes which have occured in Poland during the nineties created new conditions in which Poles are able to establish their relationships with small groups and various social circles. The empirical research carried out in 1995 indicated that the family continued to be the most important social group with which Poles identified themselves. Nevertheless, a new phenomenon was discovered that group affiliation shifts to small groups, like these consisting of friends and colleagues. Another new phenomenon is the emancipation of some people from social microstructures. The transformation of the family, the emergence of the civic society (for which groups selected in political elections are more important than groupings based on kinship) are the main reasons of this process. The type of microstructure orientation (i. e. an orientation on family, friends, colleagues, and an individualistic orientation) adopted by an individual has an impact on the person's attitudes and opinions. These attitudes and opinions regard a vast number of problems pertaining, among others, to economic, social and cultural changes in Poland. According to the research, a distinct relationship between interest in politics and the orientation on microstructures is also clearly pronounced.Item Prawne aspekty polityki zatrudnienia w ramach przeobrażeń systemowych(Wydział Prawa i Administracji UAM, 1997) Baron-Wiaterek, MałgorzataThe process of transition requires various actions to be undertaken in all areas of social life. The government strategy in the field of human resources allocation is determined by many factors. Especially a specific legal methodology is required to achieve the employment objectives. Employment policy, law and the policy of law itself in the area of employment are very tightly connected with one another. Labor law-making is an employment policy instrument and a useful vehicle for influencing the social life. It is, however, a considerably complex process. Deficiency or even lack of such a process may result in a situation where law cedes to be an instrument of any rational employment policy in national economy. Changes which occur in the legal system pertaining to employment issues necessitate employment programming and its harmonization with socio-economic realities and European structures.Item Prawo powstrzymania się od wykonania niebezpiecznej pracy(Wydział Prawa i Administracji UAM, 1997) Jankowiak, JarosławThe subject matter of the article regard an issue regulated on February 2, 1996 (through an amendment to the Labor Code) for the first time in Poland. As a result of this change new provisions were introduced which reagarded an employee's right to restrain from hazardous work and to leave the dangerous work place. The article present this right as it could be exercised by the emplyees specificaly bound to protect human life and/or property. The article analyses this problem on the basis of Polish and German publications - not by simply compilating the views and opinions which have so far been presented - but rather by shading a new light on the issue.Item Przedsiębiorca w teorii Josepha A. Schumpetera(Wydział Prawa i Administracji UAM, 1997) Wechta, PrzemysławThe article attempts to present in a new way theory formulated by J. A. Schumpeter regarding the most important issues of capitalism: what is the function of an entrepreneur in the capitalistic economy?, what is possible social position of entrepreneurs?, what does make an entrepreneur distinct from a capitalist?, do entrepreneurs form a separate social class?. In the Schumpeter's theory, the existence of entrepreneurs performing a unique social function is typical to the developing capitalism. However, in the contemporary capitalism with its large corporations, the entrepreneurial function will be decreasing. The entrepreneurs will be replaced by specialists and bureaucratic economic structures. This phenomenon can have substantial ramifications resulting eventually in collapse of capitalism. The capitalist society is a specific case of a commercial society. It is determined by a certain institutional structure. This structure consists of such important for both capitalists and entrepreneurs elements as: private ownership of factors of production, regulation of production process through private contracting and credit creation. The possible collapse of capitalism may lead to a socialist society, defined by Schumpeter as an institutional structure in which a central authority controls factors of production and production process itself.Item Przegląd piśmiennictwa RPEiS 59(4), 1997(Wydział Prawa i Administracji UAM, 1997)Item Przestępstwa przeciwko życiu i zdrowiu w ujęciu nowego kodeksu karnego(Wydział Prawa i Administracji UAM, 1997) Mielnik, ZbyszkoThe solutions adopted in the new Criminal Code regarding crimes against life and health are different from their predecessors. The new Criminal Code is based on the concept of criminal liability rationalisation. Its objective is to eliminate excessively punitive provisions from criminal law. Such an approach resulted in the elimination of capital punishment and the alleviating punitive sanctions for many crimes. The new Code introduces new aggravated types of mansloughter. It also provides for a different, less severe, treatment of mansloughter in cases where victim is an infant. The Code leaves all other regulations pertaining to alleviated types of mansloughter without major amendments. The new Code changes the definition of bodily injury. It discontinues the differentiation between "medium" and "light" form of such an injury. The new regulation introduces a new form of the crime of exposing somebody to a lethal hazard. Infecting a person with HIV virus will now constitute a crime. In addition, the new Code amends some provisions pertaining to the already regulated crimes resulting from exposing somebody to a danger and a failure to help in hazardous circumstances. The solutions adopted by the new Criminal Code seem to deserve appreciation. However, excessive casuistry of the new regulation give rise to some criticism, especially when it would regard provisions pertaining to aggreviated forms of manslaughter.Item Rynek kadr menedżerskich w Polsce(Wydział Prawa i Administracji UAM, 1997) Ducrocq, Charles; Ratajczak, MarekIndications exist that supply limitations are present in the labor market in Poland. As a result, even individuals with minimum work experience or limited formal managerial education (e. g. graduates of language studies who completed a one year post-graduate study in management) have, so far, good chance to get a managerial job without any substantial difficulty. Change of jobs has not been difficult either. The ease of finding a job is often connected with high expectations regarding remuneration (relative to the average salary in the national economy). Managers expect that their salaries be only a part of their real work income since they expect it to be supplemented by various in-kind fringe benefits and other (preferably) tax-free considerations. Managers expect their salary to inrease quicker than inflation. This does not mean, however, that the remuneration is the only motivator for them. They are prone to attribute more motivating effect to the nature of the work they perform (i. e. such factors like, degree of autonomy, level work monotony or career development opportunities). Managers do not see any link between effects of their performance and their remuneration. Such a phenomenon is caused by various factors. Some managers are employed in companies which do not use individualized salary schedules. The main reason of the lack of connection between remuneration and performance can, noneless, be attributed to deficiency in the system of work performance evaluation systems. Quite possibly, this can be also explained by lack of such system altogether. Managers do not always understand criteria of evaluation of their performance. Such a lack of understanding is often associated with manager's considerably critical opinion of their immediate superiors. The superiors are often perceived as those people who do not know what exactly they want or have a tendency to depersonalize their relationships with suordinates. Opinions collected in the survey indicate clear deficiency of the human resources management in many Polish enterprises, both with, and without foreign participation.Item Skorowidz alfabetyczny za 1997 rok zeszyty 1-4 RPEiS 59(4), 1997(Wydział Prawa i Administracji UAM, 1997)Item Spis treści RPEiS 59(4), 1997(Wydział Prawa i Administracji UAM, 1997)Item Sprawozdania i informacje RPEiS 59(4), 1997(Wydział Prawa i Administracji UAM, 1997)Item Stan i perspektywy rozwoju polskiej rachunkowości(Wydział Prawa i Administracji UAM, 1997) Kamela-Sowińska, AldonaThe article is an inaugurational address given in the Poznań School of Economics (1997/1998 academic year). It presents an outline of the Polish accounting system. The address indicates its advantages and disadvantages. Accounting is a universal, global language of business. Accounting data are also used by oursiders. This determines some special expectations regarding accounting, especially financial accounting. Namely, accounting data must to be of satisfactory quality, they must meet reliability, credibility, accuracy and verifability crieteria. The article presents the Polish accounting system in light of the Accounting Act adopted by the Parliament in September 1994. The conclusion of this presentation is that the present legal regulations and generally accepted accounting standards in Poland are suitable even to a fully fledged market economy. However, the existing incompatibility of accounting standards and taxation regulations deserves a critical opinion. Having this in mind, the article outlines a project of an amendment of the tax system in future. In the concluding part of the article, the author presents the issue of managerial accounting as one of several components of general accounting (other being financial accounting, controlling, and auditing). The very last remarks are about green accounting.Item Wydanie sprawcy przestępstwa a międzynarodowe akty prawne(Wydział Prawa i Administracji UAM, 1997) Gerecka-Żołyńska, AnnaThe article presents the problem of extradition in light of various kinds of legal acts pertaining to this issue. It also points out the importance of such acts for the extradition of criminals, and shows differences between extradition and deportation through emphasizing the administrative, rather than criminal, character of the latter. The article presents the role of the European Convention on Extradition (concluded in 1957 with the task of harmonizing extradition procedures) especially in the EU countries, where it became the basis for the introduction of a relevant directive. The problem of implementing international legal norms under various former Polish constitutions was also taken into account. The article indicates that human rights considerations, especially such as the European Convention on Human Rights Protection, had been important for modern national acts pertaining to extradition. The states which ratified the Convention became bound to adjust their legal systems accordingly to its provisions. Such an adjustment normally affects all areas of life in the state, including extradition. The article indicates that human rights do not provide protection for criminals. These rights only secure humanitarian treatement of such persons. In the light of such considerations the article presents some worth while aspects of extradition detention. The overal conclusion of the article is that at present, the international harmonization of national regulations pertaining to extradition is one of the most important objectives of the national legislative authorities.