Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1991, nr 4
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Item Spis treści RPEiS 53(4), 1991(Wydział Prawa i Administracji UAM, 1991)Item Spółki z udziałem zagranicznym w Polsce(Wydział Prawa i Administracji UAM, 1991) Kępiński, MarianItem Ewolucja opodatkowania przedsiębiorstw zagranicznych prowadzących działalność gospodarczą w Polsce(Wydział Prawa i Administracji UAM, 1991) Małecki, JerzyNationalization and political and economic changes implemented after the II World War have never eliminated the economic activity of foreign investors in Poland. Taxation of foreign legal and natural persons conducting their economic activity in Poland is based on two sets of legal regulations: - international agreements on the prevention of double taxation and on the promotion and protection of foreign investment, - domestic tax legislation regulating the taxation of domestic units and special provisions applicable exclusively to foreign investors. Hitherto existing evolution of taxation consisted in concluding newer and newer international agreements protecting financial interests of foreign investors. The reconstruction of the Polish tax system is carried out with the principle of generality and equality of taxation in mind. It means that special regulations addressed to some selected group of taxpayers, including foreign investors, will gradually disappear. The efficiency of a given economic unit must be verified by market, and not by tax privileges granted by the state.Item Instrumenty ochrony prawnej instytucji zagranicznych na przykładzie stosunków RFN-Polska(Wydział Prawa i Administracji UAM, 1991) Popowska, BożenaThe article presents the protection of foreign investment in the light of the provisions of the Agreement on Promotion and Mutual Protection of Investment concluded between Poland and the Federal Republic of Germany and in the light of Act of 14 VI 1991 on Companies with the Participation of Foreign Investors. Those regulations provide that foreign investment is subject to special protection in three different situations, i.e. in the case of expropriation, damage resulting from social unrest, etc., and in the case of withdrawal of capital. The protection of investment in the first case manifests itself through a statutory limitation of admissibility of expropriation (expropriation is allowed only in the public interest) and through the investor's right to financial compensation, if expropriation has taken place. At the same time the Constitution requires that such compensation should be ,just". Both the Act of 14 VI 1991 as well as the Agreement define the procedure of determining and payment of such compensation; the Act provides an additional instrument of protection, namely the guarantee granted by the Minister of Finance. In the case of damage resulting from social unrest, etc. on the area of the localization of investment, the Agreement requires that foreign investors should be treated not less favourably than domestic investors. Thus, the protection of investment depends on the scope of protection provided for in domestic legislation. Sums received as compensation in the above cases can be transferred freely, just like in the case of the sale or liquidation of investment. The scope of payments subject to the right of free transfer is defined similarly in both documents.Item Jurysdykcja krajowa sądów polskich według umów zawartych przez Polskę z państwami europejskimi(Wydział Prawa i Administracji UAM, 1991) Zedler, FeliksThe article presents the problems of domestic jurisdiction in civil cases, regulated in bilateral contracts signed by Poland with Austria, Bulgaria, Czecho-Slovakia, Finland, France, Jugoslavia, German Democratic Republic, Romania, Hungary and the USSR.Item Utracony zysk jako postać szkody w prawie niemieckim(Wydział Prawa i Administracji UAM, 1991) Napierała, JacekThe Author presents, on the basis of German case law and legal literature, the problems arising in connection with the interpretation of § 252 of the German Civil Code. Four groups of problems may be distinguished: a) the concept of lucrum cessans, the criteria of qualifying damage as lucrum cessans and the relation between lucrum cessans and other forms of damage; b) evidencing lucrum cessans in legal proceedings; c) methods of assessing the scope of lucrum cessans; d) legal qualification of damage in the light of actual possibilities to gain profit and legal premisses of generating profit. The above problems have been analysed in four respective parts of the article. In the fifth part tile Author compares the institution regulated in § 252 of the German Civil Code with the corresponding provisions of Art. 361 § 2 of the Polish Civil Code.Item Wina a wymiar kary wobec recydywistów w świetle doświadczeń niemieckiego prawa karnego(Wydział Prawa i Administracji UAM, 1991) Janiszewski, BogusławThe article investigates the problem of the possibility of relating the principle of guilt, as a basis of sentencing, to the offenders. This problems was considered in detail in the criminal law literature of the Federal Republic of Germany, especially in the light of presently repealed Art. 48 of the German Criminal Code. The solution of the above problem may be reached by means of compromise between guilt, which determines the upper level of penalty, also with respect to repeated offenders, and the requirements of prevention. Besides, the article considers the question of harmonising the factors of guilt and prevention in the light of the „technique" of modifying penal sanctions.Item Konwencja o umowach międzynarodowych sprzedaży towarów - uwagi krytyczne(Wydział Prawa i Administracji UAM, 1991) Zalewski, LeszekThe Author discusses selected aspects of the United Nations Convention on Contracts for the International Sale of Goods of 1980. It came into force on 1 Jan. 1988, and has already been ratified by 30 states. Poland is not party to that Convention, yet taking into account the provisions of the Polish private international law it is highly probable that the provisions of the Convention will be "the proper law" for many sale contracts concluded by Polish companies with foreign partners. The Convention is considered by many international commercial law experts to be a carefully drafted and relatively modern legal act. However, the Author focuses his attention on some selected compromise solutions which may constitute a real danger for consistency of interpretation, and thus may be subject to criticism. In particular, the Author points to a scope of application of the Convention, to an excessively wide notion of the principle of the autonomy of the will, and to the reduction of the position of the bona fide principle to the role of the rule of interpretation. In the Author's opinion a weak point of the Convention is its silence on controversies debated in contemporary legal literature, such as the conclusion of contract by negotiations or the role of commercial letters of confirmation. However, despite his criticism, the Author concludes that Poland should ratify the Convention without delay.Item Prawne problemy kierowania procesami gospodarczymi w Japonii(Wydział Prawa i Administracji UAM, 1991) Leszczyński, LeszekThe article presents the functioning of a specific form of administrative guidance (gyoseishido) in Japan. Gyoseishido is a kind of formally not binding guidelines issued by the organ of (usually* state) administration, addressed to economic units (producers, tradesmen, financial institutions). Gyoseishido is to induce them to implement a certain economic policy or undertake a certain individual task. The article discusses various classifications of such guidelines. The most important of them distinguishes gyoseishido that is to regulate production and exchange, harmonise colliding interests and promote particular economic undertakings. Legal problems are centered around four issues: a) legal basis of issuing gyoseishido; b) lack of binding force of gyoseishido; c) lack of judical control over the legality of gyoseishido; d) civil liability and criminal responsibility for acts taken in connection with implementing gyoseishido, if such acts infringe the law. The Author concludes that gyoseishido is a product of cultural traits of the Japanese society, maintains those traits and introduces specific relations between politics and economy. Besides, it diminishes the role of legality, widens the sphere of administrative discretion and "softens" the concept of law by shifting the centre of gravity from formally enacted legal norm to actually functioning ones.Item Macierzyństwo zastępcze - przegląd prawnoporównawczy(Wydział Prawa i Administracji UAM, 1991) Silva-Ruiz, Pedro F.The topic of the paper is surrogate motherhood or the application of artificial conception techniques - artificial insemination or fertilization in vitro - whereby one woman carries a child for another with the intention that the child be handed over after birth. Surrogacy raises both ethical and legal issues. Thus, surrogacy for convenience alone, that is where a woman is physically capable of bearing a child but does not wish to undergo pregnancy, is considered as ethically unacceptable. Even in compelling medical circumstances the danger of exploitation of one human being by another appears far too outweigh the potential benefits, in almost every case. Among the many legal issues raised by surrogate motherhood, the paper studies two, namely: 1) the constitutional question of the right to procreate and its scope, particularly in the United States, 2) the issue of the validity of the contract of surrogate motherhood.Item Przedsiębiorstwa państwowe w procesie budowania gospodarki rynkowej(Wydział Prawa i Administracji UAM, 1991) Tomidajewicz, JanuszThe article considers two group of problems connected with the existence of state enterprises in times of transition to market economy. The first group of problems is connected with the conditions of the stability of existence of state enterprises in the transition period and in the future market system. The analyses indicate that from the macroeconomic as well as microeconomic point of view there is no necessity to eliminate completely the state sector. Thus the speed and scope of privatisation should be determined by the requirements of the efficient market mechanism and high microeconomic efficiency of economy. Taking into account the need and possibilities of liquidation of the state sector it may be said that the process of privatisation of the Polish economy will take a considerable amount of time; besides, some part of the state sector will retain its present status. The second group of problems is connected with the determination of possible legal and organisational forms of functioning of state enterprises in market economy. The Author is of the opinion that the present organizational form is not adjusted to the requirements of market economy. Therefore, it is necessary to work out and introduce into the legal system various new forms of such enterprises . To those forms belong state, socialised and commercialised enterprises. The, process of transformation of the present state enterprises into other forms should not be regulated by indywidua! decisions of the government but by economic conditions.Item Teoretyczne podstawy polityki płac w gospodarce rynkowej(Wydział Prawa i Administracji UAM, 1991) Jarmołowicz, WacławThe article investigates main problems and dilemmas of the theory of pay connected with the development of the Western economic thought of the XXc. The basic elements of this theory, such as the nature and function of pay and the factors determining its level and differentiation are presented and evaluated from the perspective of their suitability for the pay policy. In particular, the Author investigates the theory of marginal productivity of work and its contemporary modifications (commodities, institutional and functional theories). Besides, the Author formulates basic conclusions concerning the conditions and directions of utilizing the findings of the theory of pay in times of transition to market economy.Item Ogólna charakterystyka procesów prywatyzacji w gospodarce brytyjskiej w latach osiemdziesiątych(Wydział Prawa i Administracji UAM, 1991) Klich, JacekIn the article, the main features of the privatisation in the United Kingdom during 80s are presented. The Author initially describes the origin, the concept and the main aims of the transformation in the ownership in the British economy under conservative power between 1979-1990. Subsequently, the typical phases of the process of privatisation are represented. In the second part of the article some economic, social and political results of the process of privatisation are shortly considered. Finally, the Author undertakes an attempt to compare the privatisation in the UK with the process of the reform in the ownership structure which is actually being initiated in the Polish economy. In the conclusions section, the list of the main similarities and differences between the countries in question are presented.Item Dwugłos w sprawie gospodarki żywnościowej w polsce w warunkach przejścia do gospodarki rynkowej(Wydział Prawa i Administracji UAM, 1991) Czyżewski, Andrzej; Wilczyński, WacławThe article considers the problem connected with food producers, mostly private farms, and their adjustment reactions in conditions of recession policy and pro-income agricultural policy. The Author discusses the relation between income from agricultural activity and production accumulation in private farmers' economy, between consumption and income, and analyses the position of production and non-production aims in both policies. The considerations on adjustment reactions of food producers are amended by the determination of conditions of the new agricultural policy strategy, i.e. the strategy that could lead to the system change in relations between agriculture and its non-agricultural surrounding. Besides, the Author puts forth the postulate of efficient state interventionism into food economy and concretises this postulate by formulating the conditions to be met by the efficient agricultural economy. The Author touches the issues of prices, development of non-agricultural economic activity in rural areas, anti-dumping policy, subsidies, agricultural tax and credit in conditions of system transformations. Finally, the Author refers to problem presented by hitherto existing state interventionism into food economy.Item Rozwój gospodarczy a poziom życia ludności. Społeczne aspekty gospodarowania(Wydział Prawa i Administracji UAM, 1991) Bywalec, CzesławThe economic growth of development countries indicates that beside positive effects, manifesting themselves through the growth of material consumption and wealth of society, economic growth brings also negative effects. At some stage of economic growth those negative effects will equalize or exceed a positive effect, i.e. the growth of material wealth, and at that point economic development will lose its social sense. The growth of consumption and material well-being alone cannot be considered a sufficient measure of the social effect of the economic growth. An adequate, full expression of the social effect of the economic activity is the category of the standard of living The standard of living is the resultant of the level of needs and the level of real social consumption (understood widely, i.e. the consumption of the whole range of material and non-material goods and services, including the consumption of non-material services such as education, health protection, social security, etc.). The standard of living is determined by a set of economic, demographic and social factors. Of particular significance are economic determinants, among them the level and speed of the economic growth. The article presents in some detail the mothod of "translating" the direct effect of the economic growth, i.e. the GNP, into the social effect understood as the standard of living. There exists also a reverse correlation, i.e. the standard of living determines the level and speed of the economic growth. The higher the standard of living, the stronger its influence on the dynamics of economy. In the final part of the article the Author presents the way and conditions of that influence.Item Determinanty prywatyzacji handlu wiejskiego(Wydział Prawa i Administracji UAM, 1991) Ciechomski, WiesławThe article is devoted to the conditions of privatization of rural trade. In the first part the Author carries out the analysis of the present demonopolization tendencies and privatization of rural trade. He points to special disproportions of the speed of privatization of rural enterprises run by GS „Samopomoc Chłopska". Then, the Author presents the statistics on the number of new and liquidated rural economic units in trade, services and handicraft in Poland in 1990. The second part of the article presents the obstacles to privatization of rural trade and the possibilities to overcome those obstacles.Item Zarządzanie i gospodarowanie w przedsiębiorstwie wolnorynkowym w ujęciu „Teorii produkcji" Edwarda Taylora(Wydział Prawa i Administracji UAM, 1991) Elbanowski, JanuszEdward Taylor's Teoria produkcji takes an important place among the scientific works of this author. It is devoted to the problems of management, production policy and production factors in an enterprise. The article refers to the problems which in the period of transformation of the Polish economy are still topical. They were arranged in two groups: - dependence of the efficiency of management and economic activity on the form of organization in market economy; - functioning of market and its influence on the policy of production and the efficiency of economic activity. In the Author's opinion, Edward Taylor's important contribution to the economic theory is the significance he ascribed to the problem of the optimalization of production and the optimalization of the size of an enterprise in market economy.Item Nowe spojrzenie na uprzedzenia społeczne(Wydział Prawa i Administracji UAM, 1991) Kowalik, StanisławThe article presents controversial problems connected with the research on social prejudice. The Author analyses the definitions of prejudice and the methods of researching prejudice. The Author points to the possibility of the new approach to analysing social prejudice. In this context the Author touches the issues of discrimination, delegitimization and tolerance.Item Przyczyny rozwodów(Wydział Prawa i Administracji UAM, 1991) Rydzewski, PawełThe article presents the outcome of research on causes of divorce conducted in the USA and in Poland, including the research carried out by the Author. In the 1950s and 1960s, the most frequent couses of divorce cited by American respondents were problems connected with disturbances in fulfilling by the family its instrumental functions (Jack of help, support, alcoholism, gambling, psychical and physical cruelty, neglect of home and children, financial difficulties). All those problems are "severe" problems, and they destroy the foundation (economic and emotional) of family life. The research conducted in the 1980s show a different image of marital problems cited as the cause of divorce. The most frequent causes are: lack of understanding, personality problems, incompatibility of characters, conflict of values and roles, emotional problems/The above Problems could be qualified as disturbances of the emotional and expressive function of family. It seems that one may rightly speek about the evolution of causes of divorce, i.e. that the significance of problems connected with the instrumental function diminishes, while the significance of problems connected with the emotional and expressive function increases. In Poland, among of causes of divorce the first place takes alcoholism, then incompatibility of characters and adultery. Those causes appear with relatively stable frequency. The major cause of marital disfunction is alcoholism; however, the pattern changes depending on the level of education and the lenght of marriage.Item Przegląd piśmiennictwa RPEiS 53(4), 1991(Wydział Prawa i Administracji UAM, 1991)