ItemPRZEGLĄD PIŚMIENNICTWA(Wydział Prawa i Administracji UAM, 2004) Wróblewski, Bartlomiej P.Piotr Tuleja, Stosowanie Konstytucji RP w świetle zasady jej nadrzędności (wybrane problemy), Zakamycze 2003, ss. 240. ItemEFEKTYWNOŚĆ JAKO DETERMINANTA KAPITALIZACJI BANKÓW SPÓŁDZIELCZYCH W POLSCE W ŚWIETLE ZAŁOŻEŃ NOWEJ UMOWY KAPITAŁOWEJ KOMITETU BAZYLEJSKIEGO(Wydział Prawa i Administracji UAM, 2004) Mielnik, Mariusz; Ławrynowicz, Maciej; Szambelańczyk, JanSince 1996 a lot of work and research has been devoted to the New Capital Accord (NCA — Accord II) which is to replace the current one, dated 1998. Main modifications include: introduction of the capital minimum for operating risk and interest rate in the bank portfolio, wider scope of weighs while determining credit risk as well changes to the methodology of determining capital adequacy on ratings of respectable agencies or, as an important novelty - internal ratings of crediting institutions. ItemSTANOWISKO EUROPEJSKIEGO TRYBUNAŁU SPRAWIEDLIWOŚCI W SPRAWIE PRZEPISÓW O NIEDOSTATECZNEJ KAPITALIZACJI(Wydział Prawa i Administracji UAM, 2004) Sobiech, AgnieszkaOn December 12, 2002 the European Court of Justice delivered a verdict in Lankhorst-Hohorst GmbH case (Case C-324/00). The ECJ held that the German thin capitalization rules are incompatible with the freedom of establishment principle provided for in the founding treaty of the European Community. The Lankhorst-Hohorst case revolved around tax ramifications of the interest that a German company was paying as a consequence of a loan incurred from its Dutch parent company. The ECJ claims that the freedom of establishment, set out in clause 43 of the EC Treaty is infringed upon if a German subsidiary of a non-German parent company is taxed more than it would be i f the parent company was German. The ECJ rejects all arguments supporting the German thin capitalization rules, including those regarding fiscal cohesion of the income tax system, reduction in tax revenue, risk of tax evasion ad efficiency of fiscal supervision. The ECJ’s decision may have serious implications for several countries in the European Union and EU applicant countries because these rules may now be challenged insofar as they are based on the distinction between domestic and cross-border cases. ItemPRZEGLĄD PIŚMIENNICTWA(Wydział Prawa i Administracji UAM, 2004) Nawrot, KatarzynaStanisław Naruszewicz, Katarzyna Czerewacz, Międzynarodowe instytucje finansowe wobec wyzwań współczesności, Wyższa Szkoła Administracji Publicznej, Białystok 2003, ss. 250. ItemTEORETYCZNE PRZESŁANKI UMIĘDZYNARODAWIANIA DZIAŁALNOŚCI PRZEDSIĘBIORSTWA(Wydział Prawa i Administracji UAM, 2004) Kowalski, MarcinThe basic factor that brings about greater dynamics in economic ties on an international scale is direct foreign investments (DFI). This paper presents reasons behind the flow of capital in the form of direct foreign investment in the world economy. The review begins with the presentation of neoclassical theories, where the source of DFI is said to be the need to increase the rate of return on the capital invested which was possible due to varying levels of average return rate in different countries (theory of portfolio investment, diversification of investment portfolio theory). The author proceeds to the development of theories based on organization and behavior of the company from the standpoint of eclectic theory of international production understood a global synthesis of factors affecting the decisions on expansion of the company in the form of direct foreign investment. ItemPODATEK OD NIERUCHOMOŚCI JAKO PRZEDMIOT KONFLIKTÓW MIĘDZY GMINAMI I PŁATNIKAMI (STUDIUM PRZYPADKU)(Wydział Prawa i Administracji UAM, 2004) Grabowiecka, Weronika; Słodowa-Hełpa, MałgorzataReal estate tax constitutes one of the main items in the local taxation system, especially if we consider its impact on shaping the local economy as well as tax revenue. It is the most important and most efficient local tax, applying to a wide range of entities. It is also homogenous in terms of type o f property taxed and applies the same criteria to physical and legal persons. The last couple of years have seen conflicts concerning the issue of real estate tax. Since 1996 these conflicts have been resolved by the Supreme Court of Administration. The idea of applying a real estate tax to mine sites is a vexed issue both in terms of jurisprudence and doctrine. ItemPRZEGLĄD PIŚMIENNICTWA(Wydział Prawa i Administracji UAM, 2004) Zając, KazimierzWalentyna Ignatczyk, System wartości rodzinnych młodzieży polskiej końca XX wieku, Centrum Badań nad Rodziną, Wydawnictwo Akademii Ekonomicznej w Poznaniu, seria „Badania nad Rodziną. Materiały i Przyczynki”, t. 4, Poznań 2003, ss. 338. ItemINWESTYCJE BEZPOŚREDNIE RFN W POLSCE W OKRESIE TRANSFORMACJI(Wydział Prawa i Administracji UAM, 2004) Deszczyński, PrzemysławThis article is devoted to the inflow of German direct investment in Poland after the breakthrough of 1989. The scale of this involvement in relation to the economic potential of our western neighbor and the needs of the Polish economy is highly unsatisfactory. Successive Polish governments bear the blame for this state of affairs. They were unable to remove barriers restraining wider access of foreign (also German) capital to our country. The article also underscores the primary focus of the German direct investment in Poland, which is satisfying the needs of the Polish market and spurring consumption demand. ItemINSTYTUCJONALIZM W SOCJOLOGII I EKONOMII(Wydział Prawa i Administracji UAM, 2004) Nowak, MarekThe sources of this work can be traced back to the discussion on paradigmatic specifics of the contemporary science. The above mentioned correspondence between institutionalism in sociology and economics can be described in two different ways. The first approach refers to the institution as a category in both disciplines whereas the second depends on the way to describe collective phenomena. Historically speaking, the institutional context in sociology is closely tied to the many concepts that followed Comte’s positive science and the traditional interpretation of Spencerian views on social change. The evolution of those views has led the American social sciences to pragmatism and finally to social interactionism and social psychology of G.H Mead and J.H. Cooley. It should be emphasized that there exist many links between them and the institutional economics of J. Mitchell and J.R. Commons. In their opinion, the institution should be treated as the central element of human society and defined as a way of thinking or treated as the central element of culture, similarly to habit or custom. ItemSPIS TREŚCI(Wydział Prawa i Administracji UAM, 2004) ItemREFLEKSJE NAD POJĘCIEM RYZYKA(Wydział Prawa i Administracji UAM, 2004) Michalak, JózefThe aim of this paper is to identify the meanings of the term “risk” in order to select an adequate procedure to overcome the notorious ambiguity of the term. The frame of reference for the resolution of the problem is the concept of culture (and epistemology based on it) developed by J. Kmita from the Poznań University. The results of the investigation are as follows: 1. There are at least seven meanings of the term “risk” denoting different objects, which are logically incomparable; 2. This state of affairs dictates that the adequate procedure to cope with the ambiguity is the essentially correcting correspondance enabling, inter alia, the so called positive exploitation of the explicanda the concepts of risk taken into account). ItemNEKROLOGI: PROFESOR STANISŁAW KOZYR-KOWALSKI (1936-2004)(Wydział Prawa i Administracji UAM, 2004) Przestalski, Andrzej ItemOCHRONA SUI GENERIS BAZ DANYCH W PRAWIE POLSKIM(Wydział Prawa i Administracji UAM, 2004) Sikorski, RafałThe author presents here the Act on the Protection of Databases, adopted on June 27, 2001, which implements the European Community Directive on the legal protection of databases in the Polish law. ItemW STRONĘ ZDROWIA SPOŁECZNOŚCI - SOCJOLOGICZNY KONTEKST NOWEJ POLITYKI ZDROWOTNEJ(Wydział Prawa i Administracji UAM, 2004) Woźniak, ZbigniewA survey of the contemporary concepts of health, supported by epidemiological and sociomedical studies concerning the relations between lifestyle and public life organization versus the health condition of individuals and populations call for a review of goals and strategies of healthcare policy. In view of the indisputable relation between an individual’s health condition and his place of abode, study, work and leisure, a healthcare policy should suitably allow for the social context of health behaviours and a system of institutions in addition to an algorithm of distributing and allocating resources needed to meet healthcare requirements. ItemPRZEGLĄD PIŚMIENNICTWA(Wydział Prawa i Administracji UAM, 2004) Mamul, NataliaSprawozdanie z konferencji „Anomia i ład w globalizującym się świecie: Polska 2003” Łódź, 16-17 października 2003 r. ItemROLA SENATU RP W WYKONYWANIU KONTROLI PARLAMENTARNEJ(Wydział Prawa i Administracji UAM, 2004) Szymanek, JarosławThis article attempts to analyze whether the Senate of RP actually exercises its control function. The starting point is the analysis of Article 95, clause 2 of the Constitution, which unequivocally entrusts the Sejm (Lower House of Parliament) with parliamentary control tasks. A simple a contrario analysis would conclude that the Senate, the second body of legislation, has been deprived of any measures of control over the Council o f Ministers. However, Article 95, clause 2 alone should not be the primary, let alone the only basis precluding the Senate from exercising the control tasks, especially if this article was treated as a regulation providing a basis for political accountability of the Council of Ministers. It seems reasonable that the Senate can perform some, if very limited, control functions, however their character cannot be imperative, and, by analogy, cannot impose any sanctions, such as passing the vote of no confidence against the government. Control functions of the Senate therefore essentially boil down to gathering information connected with the operations of the Council of Ministers. A typical means to achieve this goal is the right to demand information, right to demand presence and finally the right to be heard. Such means have been assigned to the Senate but by the regulations below the constitution level only. It can be a point of discussion here whether empowering the Senate with instruments of parliamentary control by the regulations below the constitution level has been achieved contrary to the intentions of the legislative and whether their adoption was not praeter legem. ItemREFLEKSJE NA TEMAT ŻĄDAŃ NIEMCÓW SUDECKICH ANULOWANIA TZW. DEKRETÓW BENESZA(Wydział Prawa i Administracji UAM, 2004) Piotr, ŁaskiThe accession of the Czech Republic to the European Union has brought the case of annulment of the so-called Benes decrees to the agenda of German-Czech relations. The decrees were legal acts of the same force as the parliamentary Acts and they were being passed by the Czech emigration authorities since 1942 and signed by E. Beneś, the president of the republic. They were meant to act against the Sudeten Germans inhabiting the inter-war German-Czech frontier. The main thrust of the decrees was to deprive the Sudeten Germans of their property and citizenship as a response to their declaration of allegiance to the Nazi Germany after the capture of the Sudeten Mountains and other parts of Czechoslovakia by the Nazis. ItemETYCZNE ASPEKTY FINANSOWANIA POTRZEB SOCJALNYCH ZE ŚRODKÓW PUBLICZNYCH(Wydział Prawa i Administracji UAM, 2004) Łączkowski, WojciechFinancing social needs with public resources should be compliant with the constitutional rule of social justice. However, the notion of justice is not defined as a legal term. Constitution of the Republic of Poland (chapter II, subchapter “Economic, social and cultural freedoms and rights”) seems to derive the notion of justice from egalitarianism. However, it leaves out the rule of subsidiarity and solidarity which are also mentioned in the Constitution. These rules in the context of financing social needs with taxpayers’ money do not allow clear-cut egalitarianism as it is unjust in this respect. On the other hand, the rule of subsidiarity and solidarity provides for a different division of tasks between different social structures and citizens and the assistance coming from the public resources should be granted to those who genuinely need it. It would allow for the implementation of the rule of justice to a much greater extent than mechanically understood equality does. Furthermore, it would help to avoid serious problems linked to the growing deficit of public spending and the need to keep a high rate of taxes and other duties and to alleviate numerous tensions and social conflicts. This does not mean, however, that the Government should abandon implementation of tasks related to social assistance but goes on to say that it should provide the conditions for organization and financing these tasks in a different way. It would require a decisive shift away from egalitarian concepts and the change of the law, to include the Constitution itself. Present solutions reveal inconsistency and internal incoherence of the Constitution.