ItemSpis treści(Wydział Prawa i Administracji UAM, 2001) ItemNEKROLOGI. PROF. DR HAB. BOGDAN LESIŃSKI (1922 - 2001)(Wydział Prawa i Administracji UAM, 2001) Dajczak, Wojciech ItemPRZEGLĄD PIŚMIENNICTWA(Wydział Prawa i Administracji UAM, 2001) Kokociński, MaciejHenryk Domański, Hierarchie i bariery społeczne w latach dziewięćdziesiątych, Warszawa 2000, Wydawnictwo Instytut Spraw Publicznych, ss. 177. ItemPRZEGLĄD PIŚMIENNICTWA(Wydział Prawa i Administracji UAM, 2001) Woś, JerzyJolanta Młodawska, Japonia - państwo a sektor prywatny, Wydawnictwo Naukowe PWN, Warszawa-Łódź 1999, ss. 185 ItemPRZEGLĄD PIŚMIENNICTWA(Wydział Prawa i Administracji UAM, 2001) Zawłocki, RobertKonrad Buczkowski, Michał Wojtaszka, Pranie pieniędzy, Instytut Wymiaru Sprawiedliwości, Warszawa 2001 ItemJAK PRAWO ŁĄCZY SIĘ ZE ŚWIATEM. Uwagi na marginesie książki W. Gromskiego, Autonomia i instrumentalny charakter prawa(Wydział Prawa i Administracji UAM, 2001) Smolak, Marek ItemPRZEJŚCIOWA RÓŻNICA W PODATKU DOCHODOWYM A WARTOŚĆ AKTYWÓW NETTO(Wydział Prawa i Administracji UAM, 2001) Kamiński, RyszardThe method of book value is, relatively, the easiest and the least time-consuming method of enterprise assets’ valuation. However, the reliability of valuation by means of this method is questionable. The source of this doubt can be attributed to the problem of equivocal qualification of some liabilities to equities or to outside capital. Deferred incomes and charges are a particular example of the said liabilities. One of the reasons of showing deferred charges on the assets side and provisions on the liabilities side is the existence of a transitory difference in the income tax. The author of the paper raises the question if this difference influences the value of net assets, and if so, whether it depends on the way it is included in the formula of determining this value? It has been proved that the influence of the allocation for the transitory difference in the income tax on the value of net assets depends on the method of their classification when determining this value. It has also been proved that, at the point of calculating the value of net assets, there exists a problem of classifying some liabilities as equities or as outside capital and that it is needed that each and every part of a balance included in this calculation be dealt with individually. ItemDETERMINANTY I MOŻLIWOŚCI PROMOWANIA REGIONÓW(Wydział Prawa i Administracji UAM, 2001) Florek, MagdalenaOn the territorial level a number of attempts are made at adapting marketing instruments, so far implemented in commercial markets, to the needs of regions. Also on the scientific ground more and more often one raises the issue of the so-called territorial marketing, separated as a result of some new functions and applications of marketing. In practice, the most popularly used marketing instrument in this range is promotion. The article presents some ways of implementing promotion in region development, showing at the same time the accompanying limitations and conditions. The notion of a region was treated very broadly and it refers to administrative, social, economic, and ecological units of various sizes, taken as entities. In the article, three main region promotion determinants are pointed at: the exchanged product, the so-called megaproduct, the image of the given region, and of the regional offer addressee. The analysis of these factors determines further possibilities of selecting some specific promotional instruments. Some of them are connected with general promotion, aimed at all groups of recipients, and meant to shape the desired image of the region. The application of the remaining instruments is determined by various goals for selected groups of regional offer respondents. ItemPODATKOWE UWARUNKOWANIA RYNKOWYCH ZACHOWAŃ KONSUMENTÓW(Wydział Prawa i Administracji UAM, 2001) Famulska, Teresalb sum up the remarks on tax determinants of customer behaviour, two main kinds of connections between tax policy instruments and customer behaviour need to be pointed out: - effect of a general character, - effect of a selective character.The first connection is created by the sole aim and functioning of tax, whether or not considered by the authority imposing it. It is chiefly the influence of taxes on the income level and on the general level of prices, which by far determine the consumptive abilities of households. The effect of a selective character embraces preferences (more often than sanctions) towards specific directions of consumption. In the conditions of market economy, consumers’ decisions are taken for the most part according to market principles, while public authorities can pursue certain choices of consumers as well as protect certain areas of consumption by adequately shaping specific tax solutions. One should emphasise the objective character of taxes: public authorities concentrating upon the fiscal tasks of taxes does not mean that tax will no longer be an instrument of a redistributive role. Therefore, even when public authorities resign from using tax as an instrument stimulating some desired behaviour of the tax-payers (selective effect), these authorities should consider the non-fiscal effect of applying specific tax constructions (general effect) and assess them in the context of the realised or declared policy. ItemOCENA CHARAKTERU ZMIENNOŚCI POLSKIEGO RYNKU AKCJI(Wydział Prawa i Administracji UAM, 2001) Doman, MałgorzataThe paper presents an attempt to diagnose the Polish stock market volatility by testing for the presence of chaotic deterministic generators of stock index returns of selected sectors of the market. Some evidence is provided for the existence of such generators in the low dimensions for most of the tested sectors. ItemWSPÓŁDZIAŁANIE PARTNERÓW NA POLSKIM RYNKU PRACY W LATACH DZIEWIĘĆDZIESIĄTYCH(Wydział Prawa i Administracji UAM, 2001) Baron-Wiaterek, MałgorzataRealising the economic goals in the transformation of a political system is related to the full employment allowing for the needs of the labour market. The management of employment is crucial in this area. In her article, the author discusses the circumstances defining the forms and methods of managing the labour resources in Poland, also analysing the process of developing a labour management mechanism after 1990. Then she moves on to discuss the creation of the grounds for social co-operation and dialogue, strongly connected with the democratization of public life in the country and the processes of reprivatization. It is also significant to adapt the model of employment management and labour market coordination to the forms of shaping industrial relations preferred by the European Union and the International Labour Organization as well as to the models tested in practice by the western European countries. The author wraps up her article with an analysis of the current relations between entities on the labour market, particularly employers’ organizations and institutions representing the organizational and legal interest of employees. She also signals some threats to cooperation and dialogue resulting not only from the state’s economic policy but also from the rapidity of the pending economic and social changes and pursuing a highly dynamic growth. ItemRONALDA DWORKINA KONCEPCJA ZASAD PRAWA(Wydział Prawa i Administracji UAM, 2001) Dybowski, MaciejAmong the greatest achievements of Ronald Dworkin as a law philosopher one usually mentions, not only in the Polish theory of law, the distinguishing of two groups of normative statements: rules and principles with other standards as the premise of making judgments; what is more, it is accepted that in this division the two groups have no common components. The first part of this article is devoted to an analysis of these defining elements of legal principles, suggested by Dworkin himself, while in the other part the author makes an attempt to recreate Dworkin’s conception of legal principles, in their connection with the scholar’s conception of political rights, and in particular the true role legal principles play in the process of application o f law in the view of Dworkin. ItemUPRAWNIENIA PRZYSŁUGUJĄCE PODMIOTOM, WOBEC KTÓRYCH ZASTOSOWANO PODSŁUCH ELEKTRONICZNY W ŚWIETLE PRAWA NIEMIECKIEGO(Wydział Prawa i Administracji UAM, 2001) Musialik-Dudzińska, GabrielaAccording to German legislation there function both procedural and extra-procedural electronic bugging, that is bugging, whose objects are statements made not in public, in a flat or outside it, regardless of the telecommunication traffic. Drawing upon the legal norms in operation, the author discusses some basic rights granted to the parties subject to acoustic invigilation and, above all, the right of obtaining information about the use of electronic bugging. Further on, the author deals with the right, granted to every citizen, to commission the control of accordance with the law and the way the directive of bugging was executed - both in a flat and outside it. The last section of the paper is devoted to the right of pursuing claims for indemnity at instances, where bugging was being used against the law, violating the service duty or by parties not entitled to it. ItemOBOWIĄZKI DZIECKA WOBEC RODZICÓW(Wydział Prawa i Administracji UAM, 2001) Sylwestrzak, AnnaThis article attempts to interpret the regulations of the Polish Family and Guardianship Code concerning a child’s duties towards parents, in particular the character of those duties and their significance in the social and court practice. It does not embrace, however, all the issues connected with this subject. To exhaust it, one would have to discuss such points as the abuse and negligence of the parental power in the aspect of the obedience duty, and enforcing the obedience duty by parents. For the sake of the limited size of the article it was reduced to the most salient matters. 1. The character of the duties other than maintenance, specified in art. 87 and 91 of the Polish Family and Guardianship Code, is a result of the occurring differences in the prerequisites, scope, content, conditioning upon financial interest, the social function, and the consequence of violating both of these two groups o f duties. A clear division of duties into those which relate to maintenance and those which do not may sometimes be difficult, or even pointless, since these two obligations co-exist and complement each other. One behaviour can therefore fulfil both o f these duties. 2. The norms imposing duties towards parents play mainly a regulatory and educational role. Their violation can be followed by specific legal consequences, most of which are, however, indirect and not aimed directly at forcing a child into obedience. It is characteristic that they are applied only in more serious cases of duty violation, and they assume their strongest form in cases when a child fails to fulfil the duty to obey. 3. The support duty due to its general content completes the other norms of the Family and Guardianship Code concerning duties towards parents. Art 87 of the Code is concretised in the regulations about maintenance duties and can therefore be quoted in additiona to those regulations as the grounds for adjudging maintenance payments. It cannot, however, be an independent ground of such a verdict, for this would be an instance of going round the maintenance law. 4. The duty of contribution to covering the family living costs realises the principle of equal living standards for the whole family. A way of completing this duty can be subject to a civil contract, especially in the case of a pension contract. This, however, only applies to children of age. 5. The obligation of help in the common household has a selfless character, and its peculiar equivalent is supposed to be the circumstances specified in the prerequisites in art. 91 § 2 of the Family and Guardianship Code. A child cannot therefore condition the provided help upon any specific benefits. This does not exclude awarding children for their work at home, since parents are free to use this type o f educational methods. 6. This essay is an attempt to present the essence and structure of the obedience duty. As has been shown, parents by executing parental powers shape their child’s behaviour with two kinds of influence. One of them, turned directly at the child, requires a response in the form of the child’s behaviour (obedience sphere). The other, though referring to the child, does not require any cooperation with the child in order to prove successful (endurance sphere), and the child only bears the consequence of the parents’ actions. The obedience duty can occur only in the obedience sphere. It does not have a direct character, however, since parents always leave a certain range o f freedom to the child (real independence sphere), within which the obedience duty has only a potential character. 7. The obedience duty corresponds to the parents’ influence mainly in the range of care o f the child, and it can also occur in the scope o f property management. ItemUCHWAŁY ORGANIZACJI MIĘDZYNARODOWYCH JAKO ŹRÓDŁO PRAWA MIĘDZYNARODOWEGO(Wydział Prawa i Administracji UAM, 2001) Buchowska, NataliaThe Author states that law - making resolutions of international organizations can be recognized as a source of international law if these resolutions have binding force for their addressees and include general and abstract norms. This applies both to the resolutions addressed to the member states and to the so-called internal law of international organizations. The wording of article 38 of the Statute of International Court of Justice is a starting point to the analysis of the catalogue o f sources of international law and does not construct an obstacle to consider the abovementioned resolutions as a source of legal regulation. The fact that there are major differences in the process of creating resolutions and treaties and that often the subject matter of certain resolutions goes beyond the content o f the constituent act o f an organization lead to the conclusion that resolutions cannot be included in the law of the treaties. They also cannot be considered as part of the so-called soft law. ItemPRAWA OBYWATELSKIE W KONSTYTUCJACH Z 1952 R. I 1997 R. ANALIZA PORÓWNAWCZA(Wydział Prawa i Administracji UAM, 2001) Szymaniak, AdamThe essay aims at comparing the records regarding civic rights in the Polish constitutions of 1952 and 1997. The presentation of this pursuit has been divided into three parts: the first discusses the most significant freedoms contained in the old socialist constitution; the second is about material and procedural guarantee of human right protection in the constitution valid at present, while the third part contains summary conclusions. The analysis of both these texts is made against a broad historical background and it is based on a rich relevant literature. ItemINTERPRETACJA W PRAWIE I W SZTUCE JAKO PRZEJAW OGÓLNEJ INTERPRETACJI HUMANISTYCZNEJ(Wydział Prawa i Administracji UAM, 2001) Żurawik, ArturThe article embraces two strictly interconnected problems: the problem of interpretative openness and closedness as well as the issue of interpretative determinants. This issue is preceded by introductory and systematising remarks, specifically concerning the way of understanding law and art, defining legal text and image, as well as the linguistic aspect of both of these transmission forms. The presented description of interpretation appears to bear out the statement that interpretation in law and art, despite the doubtless distance between the two areas, is based upon similar principles and they both are therefore a peculiar form of generally humanistic interpretation. The hermeneutical method is applicable in interpreting such various phenomena, and maybe only interpretation of legal text is more strict, which is a result o f the interpretative closedness postulate. In both cases all the main principles of the hermeneutical method are realised: 1) the linguistic dimension of understanding, 2) its historicity, 3) the principle o f the hermeneutical circle expressed in the division of determinants into inherent and contextual, 4) preliminary understanding of the interpreter, 5) application (dynamic view of interpretation allowing for changes of reality context). ItemPORZĄDKUJĄCA FAZA WYKŁADNI PRAWA(Wydział Prawa i Administracji UAM, 2001) Kanarek, Beata; Zieliński, MaciejWithin the framework of the derivative conception of interpretation of the law one can distinguish three groups o f problems: related to the problem of arranging (validating) regulations, related to the reconstruction of norm-like expressions from legal regulations, and finally, related to the perception of the norm content. The authors of the article focused on the first group, which, because of the various aspects of the role of the activities constituting this group, can be considered to be comprised of preliminary activities and can be called an arranging or validating phase. The term „phase” denoting a number of given activities, is supposed to emphasise their chronologically original character, irrespective of the moment in the process of interpretation when they appear. In this phase the task is to arrange regulations (separately or in the context of a number of regulations) according to their validity. In the first place the authors deal with notion and terminological distinctions and then they move on to analyse the process of interpreting a legal regulation, focusing mainly on two types of regulations, which are peripheral and central regulations. The further part of the article deals with changes to the regulation text. The problems of regulation derogation, i.e. when a regulation is abolished at a certain moment, are not by themselves - neither directly nor even indirectly - included among interpretive procedures, especially if they should refer to a peripheral regulation proper or a central one for which no modifying regulations have been made. Because of the exceptional role of modifying regulations abolishing any of them becomes particularly significant for the interpretive purposes as it results in changing the content of a norm, so far expressed in a given central regulation and also from a given modifying regulation before its abolition. The issue of derogation is connected with the broad understanding o f binding, which embraces the temporal, personal, and territorial aspect. In the discussion of this issue the authors concentrate on the first of these aspects. In the problem of regulation abolition they also emphasise the great significance of intertemporal regulations, which they consider to modify the range of abolition expressed in an abolishing regulation and which in this respect play an „anti-derogative” role. In the authors’ view, the problem of regulation derogation becomes an element of rational interpretation, being a phase standardizing the validity of peripheral or central regulations, as well as supplementary or modifying regulations at a certain moment (validating the binding of these regulations at a selected moment).