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Bank Gospodarstwa Krajowego is a Polish development bank – the only such institution in Poland. Its mission is to support the sustainable socio-economic development of Poland. The subject of activity of Bank Gospodarstwa Krajowego is the implementation of tasks related to the management of government and EU funds and programs created, entrusted or transferred to BGK on the basis of laws or concluded agreements. These are in particular tasks related to the operation of over 30 funds and programs, such as the National Road Fund or the COVID-19 Prevention Fund. The activities of the funds of Bank Gospodarstwa Krajowego affect the basic elements of public finance in Poland, e.g. the principle of openness, transparency, detail, unity or transparency. This impact is assessed rather negatively. The above does not change the fact that the funds are an instrument that makes the financial economy more flexible, the practical importance of which has recently increased significantly. This makes it necessary to attempt to standardize the position of the funds in relation to public finance in the current sense. The analysis covered by the study refers in particular to selected Funds of Bank Gospodarstwa Krajowego, i.e. the COVID-19 Prevention Fund and the National Road Fund. The set goal implied the need to use a dogmatic research method, as well as a legal analysis of acts of generally applicable law.
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In order to implement the provisions of the INSPIRE Directive, it is necessary for the Member States of the European Union to take appropriate measures to enable combining in a uniform manner spatial data deriving from different sources and sharing use of them by many users and many applications. Spatial data regarding underground hard coal mining in Poland should also be available in the national spatial reference system. Mining enterprises run a cartographic resource in the different rectangular flat coordinate systems. The standard transformation procedure does not provide the required accuracy because these are areas affected by mining activity, and the stability of points is limited, hence, studies were undertaken. The result is the development of software that can be used in Geographic Information Systems to transform spatial data from a system used in mine to the national system. The article described shortly a chosen coordinates systems used in Polish underground mines, elaborated procedure for selection of the degree and the type of a transformation polynomial in the transformation task. It presents its practical application of procedure for the area of one of hard coal mines using the author’s software elaborated in the results of above-mentioned research.
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The article is empirical in nature and addresses the issue of the situation of people with disabilities on the labor market in Poland. The aim of this study was to find out the opinions of students from Polish academic universities on the above subject. The presented article is a report on the results of the research carried out in a group of 98 female and 27 male students. The conducted empirical analysis made it possible to diagnose the knowledge and opinions of students on: types of disabilities that may cause the greatest difficulties when looking for employment, contact with people with disabilities in the workplace, workplaces where, according to students’ opinion, they can look for a job, the most common barriers faced by such people in the workplace, the most important ways of intervening in supporting employment of people with disabilities. Relevant conclusions were formulated and explained in the discussion, along with the potential reasons for such and no other responses of the study participants.
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We present the forgotten theory of neighborhood services developed by Jules Gazon. Gazon’s concept is known to some humanist economists in Poland, although it has not been included in the broader debate on the shape and meaning of social employment policy in the 21st century. From a European perspective, Jules Gazon has outlined the direction and defined the conditions under which a certain program of activities can be implemented, which could be called a “solidarity model of the social economy”. It is a project for the organization of the social employment system that combines professional activation, employment policy and welfare protection of the state. According to Gazon’s initial assumptions, neither traditional forms of social welfare nor free-market laissezfaire provide an ethically satisfactory solution to the problem of unemployment and the related problems of social exclusion or economic inequalities. The argument is based on the methodical analysis of the documentation of many macroeconomic studies, which – apart from traditional measures of changes in the economic situation – also refer to new conditions caused by the processes of capital flow globalization, technological progress and local conditions of labor markets, i.e. the scope of interventionism or the developed standard of living of citizens of individual countries. The key to a different way of thinking about the labor market is the idea that the subject of this market is not a commodity, as in the case of the goods and services market, but precisely a (holistically understood) human being, whose role cannot be reduced to the operation of a simple market mechanism.
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Searching for ethical fundaments and principles of human’s economic activity, almost all popes refer to the evolutionistic justification in their papers. Almost all popes, raising a question in their encyclicals, accept so-called formal capitalism conditions, these are: private property, free market and individual entrepreneurship, not submitting any manipulations of a nation. However, the main characteristic feature for these popes is that they all agree with so-called formal capitalism conditions, but they justify them from different perspectives. They use other arguments for justifying human entrepreneurship or human freedom in an economics field, not differing from referring to formal conditions. And however, dozens of years divide all these popes - because they lived in different times and eras - and that single voice, which they use in their pontificate histories, reflects on full agreement and social education continuity of the Church as for social issues, entrepreneurship development and its functioning according to Catholic principles.
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The purpose of this article is to analyse the institution of joint liability of co-obligors in the chain of subcontractors for payment of wage of a posted employee. The paper explains the premises of application of the said liability and the scope of the potential liability as provided for in Art. 12 of Directive 2014/67/EU. Additionally, the author makes an attempt at analysing how this institution was implemented into Belgian, German and Polish laws. The text tries to answer the posed question concerning the issue on how the described institution effectively secures the interest of the posted employees.
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The article discusses the topic of obtaining by employers information concerning their future employees in the provisions on the protection of personal data applicable in Poland. The main research problem is to determine whether the processing of personal data of candidates for employees at the request of a potential employer has been regulated in the provisions of the Labor Code in a way that allows for their unambiguous interpretation and does not create an opportunity to discriminate candidates for employees in the course of recruitment processes. The first part of the article describes the general principles of the processing of personal data of candidates for employees and the general principles of the protection of personal data of candidates for employees processed at the request of a potential employer. The following sections focus on more detailed problems, such as: the processing of personal data of a candidate for an employee regarding education, professional qualifications and the course of previous employment, or the processing by a potential employer of the date of birth and PESEL number and residence address of a candidate for an employee. The summing-up includes the most important de lege lata and de lege ferenda conclusions resulting from the conducted considerations.
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Workers working outside the employment relationship do not enjoy full statutory protection of their work. The law protects them only in selected areas (e.g. minimum hourly rate). Moreover, civil law contracts as a legal basis of employment, are often abused. Collective bargaining can play an important role in protecting workers. It can limit employment outside the employment relationship as well as guarantee certain working and pay conditions. For factual and legal reasons, the potential of collective bargaining is not used. In order to improve the situation, greater activity of social partners is needed, but also a reconstruction of the legal framework for the social dialogue.
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Section IIC of the Labour Code that was adopted by the Parliament in December 2022 introduces new regulations concerning remote work to Polish labour legislation. Thus, the binding legal provisions included in the anti-Covid legislation were repealed. The legislation authority established a new model of remote work. The aim of this study is to provide a general characteristic of this model. For the purposes of this article, I will focus mainly on the subjective and objective issues. The essence of remote work consists in performing this work at a location specified by the employee and agreed with the employer. The results of remote work are submitted with the use of means of remote communication. De lege lata, two types may be distinguished: contractual remote work and remote work that is designated unilaterally. This allows the parties to the employment relationship to adapt it in a flexible way to the diverse conditions of the work environment at the dawn of the post-industrial era.
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One of the completely new rights given to employees as a result of the April 2023 amendments to the Labour Code is exemption from work due to force majeure in urgent family matters caused by illness or accident, if the employee’s immediate presence is necessary (Art. 1481 § 1 of the Labour Code). When interpreting the law, there is the concept of rationality of the legislator, which should be applied here. Which means that the employee does not so much have to request the employer to take time off from work due to force majeure above, but remains obliged to report absence from work in advance or report the need to leave the workplace for an urgent family matter caused by illness or accident. Applying in this case the interpretation developed on the basis of the provisions on leave on demand to Art. 1481 of the Labour Code does not remain justified.
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This paper examines the potential of digital learning environments in preparing future entrepreneurs through higher education. Despite historic doubts regarding the systematic teaching of entrepreneurial skills, in recent decades entrepreneurship education has distinctly evolved. Unlike conventional professions, entrepreneurship encompasses a diverse array of specific challenges in business creation and management. This makes it challenging to adopt a uniform educational approach. Hence, a blend of appropriate educational methods is essential. These range from inspiring learners through entrepreneurial narratives to fostering conceptual and practical skills for recognizing opportunities, validating business ideas, gaining knowledge and skills for managing processes and resources, and cultivating personal attributes crucial for entrepreneurial success. The paper critically evaluates the potential of digital learning environments in nurturing entrepreneurial competencies. This is achieved by juxtaposing the outcomes of existing theoretical and empirical studies on the utilization of digital tools in entrepreneurship education. The research aims to address crucial questions: what, how, and by whom should entrepreneurship be taught; the distinct advantages and limitations of various digital tools in fostering specific entrepreneurial competencies; and to what extent digital learning environments can enhance the overall effectiveness of entrepreneurship education, considering the extent of resources committed. The array of digital tools encompasses virtual learning environments, interactive communication channels, multimedia products, engaging learning content, and specialized software for practical activities. The research adopts an exploratory methodology, applying qualitative methods. An online questionnaire was conducted to explore the perspectives of current entrepreneurship students in two Bulgarian universities. The paper concludes that digital learning environments indeed have the potential to significantly enhance the overall effectiveness of entrepreneurship education. However, a discerning approach is essential when selecting the appropriate digital tools tailored to foster distinct entrepreneurial competencies, considering the specific stage of the entrepreneurial learning process. Different digital facilitators demonstrate varying degrees of efficacy in shaping the mindset and competencies of future entrepreneurs in determining entrepreneurial opportunities, cultivating relationships, conceptualizing, organizing, strategizing, and displaying commitment.
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This article examines the shift from analogue to digital transmission of information, the metaphor of virtual community, and the everyday life of social networks. It also studies the construction of virtual identity taking place under the influence of the influencer system on the Internet. Viewing fashion as a process of constant production and reproduction of the social, of imitation as a means of social adaptation, the text examines the transformation of fashion into a primarily digital representation through influencer marketing. The analogue and digital evolution of codes is distinct, and the need of media and digital literacy are a growing challenge for modern society. This work will provide a clearer delineation of the fluid nature of identity and social belonging as well-articulated behaviors.This article examines the shift from analogue to digital transmission of information; the metaphor of virtual community, and the everyday life of social networks. It also studies the construction of virtual identity taking place under the influence of the influencer system on the Internet. Viewing fashion as a process of constant production and reproduction of the social, of imitation as a means of social adaptation, the text examines the transformation of fashion into a primarily digital representation through influencer marketing. The analogue and digital evolution of codes is distinct, and the need of media and digital literacy are a growing challenge for modern society. This work will provide a clearer delineation of the fluid nature of identity and social belonging as well-articulated behaviors.
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The essence of balanced economic development lies in ensuring sustainable growth that harmonizes environmental, social, and economic objectives. This article delves into the foundational principles that underpin balanced economic development, emphasizing the integration of sustainability into economic planning and policy-making. Through a comprehensive analysis of recent studies and methodologies, it identifies gaps in current approaches and suggests a framework for achieving economic balance. Additionally, it examines the impact of economic crises and the direct relationship between crisis phenomena and balanced economic development. The significance of this research lies in its potential to inform policy directions that foster an equitable, sustainable, and prosperous future for all stakeholders, while also addressing the resilience of economic systems in the face of crises. The proposed framework not only aims to mitigate the adverse effects of economic downturns but also to leverage these challenges as opportunities for fostering sustainable and balanced growth
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Since 1864, cities have played an increasingly important role in creating the norms and rules that governed human life, from economic activity to leisure. These rules had a very important role in the modernization process, contributing substantially to changing behaviours and practices, creating professional bodies, and adopting Western models. However, in Romanian historiography, this phenomenon is far from receiving the attention it deserves. Our paper aims to analyse the regulations, ordinances, and decisions issued by the Bucharest City Hall, regarding trade carried out in market halls, markets, in various places on the city streets, or by peddlers. Markets and market halls were, in the City Hall's conception, not just places intended for the trade of food and various other goods. They were supposed to be fundamental tools through which the municipality ensured that the citizens of Bucharest had access to safe food – from a hygienic and sanitary point of view – and that the numerous diseases transmitted through food had as few consequences as possible on the health of the capital's inhabitants.To attain this aim, the mayor, the Municipal Council, and the Hygiene Council elaborated and enacted numerous rules, which, under the combined pressure of the city's development, advances in the medical, chemical, and biological sciences, not least the professionalization of the municipal administration, experienced a rapid evolution during the chronologic span discussed. At the same time, the City Hall invested in the creation of an infrastructure that would allow the application of these measures (market halls and market, abattoir, laboratory for chemical and bacteriological analysis, etc.), and a body of officials that would ensure their compliance.
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The purpose of the research is to identify the prerequisites for the occurrence and realization of customs frauds related to non-payment of customs duties and other obligations in the supply of non-Union goods. When a customs fraud with an undervalued customs value or an incorrect tariff classification is committed during the „Simultaneous admission for free circulation and end use“ (import) customs procedure, this customs fraud affects the overall mechanism of the customs system. This requires a preliminary and subsequent customs control.
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The article examines the legal system and the current problems related to the inheritance of obligations to pay real estate tax and garbage fee of a testator – user of a property that is not in the inheritance. The judicial practice and the practice of the National Revenue Agency (NRA) on the subject were examined. A correlation was made between the tax security of the heirs and the tax security of the municipality.
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The study is dedicated to researching the current model for risk management in the fulfillment of excise duties in the customs administration. With the outlined imperfections of the current state of risk management, in order to improve financial security, it logically follows the conclusion that it is necessary to rethink and redesign the existing model for risk management in the fulfillment of excise duties at a strategic level. The Study argues that the current model for risk management in the Customs Agency has limitations and it is necessary to develop a Concept for a holistic risk management system for the fulfillment of excise duties at a high level of the Bulgarian customs administration.
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The relatively new style of thinking and behavior, clearly manifested in the last quarter of the 20th and the beginning of the 21st century, imposed radical changes in the processes of creative understanding of reality. At its foundation is the single similarity between the origin, functioning and change of animate and inanimate nature, of man and the cosmos. From this point of departure arise, along with the expanded idea of the meaning of existence, the derivation and use of a set of life-affirming development instrumental systems. Among them, four are of primary importance. The first is the unconditionality of systems development, the second – the inevitable progress and active use of modern information communications, the third – the joining support of the organizational component for the search and achievement of harmony in the universe and the fourth (generalizing) – the productive universal synergistic interaction.
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This essay discusses the economic challenges and financial strain faced by churches in the wake of the COVID-19 crisis. As physical attendance dwindled and traditional fundraising avenues were disrupted, churches encountered a financial crunch that impacted their operational capabilities and the livelihoods of their staff. Exploring the decline in donations, the innovative fundraising strategies adopted, and the long-term implications for church infrastructure, this essay aims to provide a comprehensive understanding of the economic repercussions of the pandemic on religious institutions.
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