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Ujemny kapitał własny w przedsiębiorstwie a kontynuacja działalności

Author(s): Joanna Bereżnicka / Language(s): Polish Issue: 4/2017

The paper analyzes the financial situation of enterprises, which had negative equity in the period 2012–2015 in the context of their continued activity. Profitability and debt ratios and repayment periods indicated a very unfavourable financial situation. According to the legal provisions, these companies should be bankrupt (liquidated) but they still function, unfortunately, increasing the shortage of equity by systematic debt, which puts creditors in a very difficult situation.

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Glosa do uchwały Sądu Najwyższego z dnia 29 czerwca 2016 r., III CZP 29/16

Author(s): Magdalena Surowiec / Language(s): Polish Issue: 4/2017

Each enforcement proceeding based on the bank’s enforcement order (beo) does not interrupt the course of limitation of receivables against the buyer of that non-bank claim.

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Legislation in the Czech Republic in 2014 – a quantitative overview

Author(s): František Novák / Language(s): English Issue: 2/2016

This study aims at presenting the results of a basic statistical description and initial analysis of the legislation in the Czech Republic in 2014. It offers a fundamental quantitative description of the composition of Czech legislation, particularly its formal typology and structure, including the sector structure and the information about fundamental changes in this structure as they occurred in 2014.

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Treatment of sewage sludge for fuel cells supply

Author(s): Karina Michalska / Language(s): English Issue: 18/2016

Sewage sludge represents the main fraction of municipal waste generated in Poland. Since its production increases rapidly, an effective method for its decomposition needs to be found. Due to conventional energy sources depletion, new solutions allowing for renewable energy production are recommended. One of the methods for conversion of sewage sludge into green energy is application of the fuel cells feeding with gaseous residuals of sewage sludge, obtained as a result of different thermal or biological processes. Such a system can be easily modified and adjusted to the individual needs, which makes this solution very promising. The article analyses biological and thermal processes that can be used in converting sewage sludge into a useful input for various types of fuel cells.

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Pojęcie ostateczności decyzji administracyjnej w świetle zastosowania wniosku o ponowne rozpatrzenie sprawy

Author(s): Agata Bartosiewicz / Language(s): Polish Issue: 1/2014

This article concerns the problem associated with the nature of the institution of a petition for reconsideration of the case in view of regulation No 16 of the Administrative Procedure Code in the version before the amendment dated 3 December 2010, which entered into force on 11 April 2011. Despite the amendment, to this day the provision is the source of many disputes, which is reflected in a very non-uniform judicial practice. On the basis of this regulation can be observed, how defective constructed legal provisions affect the administration of justice and the application of the law by creating situations in which the courts take over the functions of law making. On the selected example is shown, how one decision of the Supreme Court, being the basis of decisions of courts of appeal, causes that victims defective administrative decision are charged with the responsibility for legislative errors. Knowledge of the matter, which is the subject of this publication, is extremely important for all practitioners as well as theorists of the law because of the importance of the issues, which accompany the main theme. The work is based on an analysis of the concept of finality and validity of administration decision and depth on theoretical consideration and extensive discussion of the judicial practice of administrative courts, civil courts and Constitutional Tribunal.

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Developing cooperation between science and the economy in the area of renewable energy sources based on the example of the DeENet network

Author(s): Stanisław Aleksandrow / Language(s): English Issue: 8/2013

The aim of the paper is to analyze projects focused on decentralized energy supply systems, energy-optimized design and construction, as well as energy-efficient industrial processes and sustainable energy supply concepts. In view of the above, projects such as the following were analyzed: "Regiony w 100% Odnawialne" ("100% Renewable Regions), "KLIMZUG", "Zabytki i Energia" ("Monuments and Energy"), "Klimaregio", "Sieć elektroenergetyczna przyszłości" ("The Power Engineering Network of the Future"), "Polsko-niemiecki dialog klastrów" ("Polish-German Cluster Dialog"), "Energooszczędne budownictwo i mieszkanie" ("Energy Efficient Construction and Housing"), "dEcoSense", "Manager Energetyczny – IHK" ("Power Engineering Manager - IHK") d "Okrągły stół energetyczny Północnej Hesji" ("Northern Hesse Energy Round Table").

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Zaufanie jako składowa i uwarunkowanie kapitału społecznego: ukraińskie doświadczenie kształtowania

Author(s): Natalia Khoma / Language(s): Polish Issue: 11/2014

Confidence as a basic premise of social capital formation is analyzed in this article. Risks of losing confidence for society sustainable development are proved. The place of confidence in the structure of social capital is determined. The processes of confidence change by Ukrainians during the revolutionary events of 2013–2014 is researched.

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Czynniki decydujące o sile marki na podstawie rankingu marek Polskich

Author(s): Grażyna Rosa / Language(s): Polish Issue: 19/2011

The article analyzes the selected categories connected with the strength of the brand. The aim of the paper is an analysis of the market transformation of Polish brands, the analysis of rankings in various categories, evaluating the causes of changes in the market. The results of the studies come from the ranking of the most valuable Polish brands.

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Odluka Ustavnog suda Republike Hrvatske U-II-6111/2013 – jurisdikcijski voluntarizam?

Author(s): Frane Staničić / Language(s): Bosnian,Croatian,Serbian Issue: 31/2018

Ustavni sud Republike Hrvatske (dalje u tekstu: USUD) donio je 10. listopada 2017. godine odluku U-II-6111/ 2013 (u daljnjem tekstu: Odluka) koja je uzburkala duhove u Republici Hrvatskoj i imala iznimno velik medijski odjek. USUD se u Odluci bavio pitanjem ustavnopravne prihvatljivosti korištenja datuma 10. travnja, dana kada je 1941. godine proglašena Nezavisna Država Hrvatska (dalje u tekstu: NDH) od strane nadležnih javnih vlasti u javnom prostoru. U osnovi, Odluka predstavlja dio procesa suočavanja s određenim povijesnim i ideološkim prijeporima koji u Republici Hrvatskoj postoje od kraja II. svjetskog rata i koji iznimno opterećuju društveni i politički život zemlje. Cilj mi je u ovom radu analizirati navedenu odluku i utvrditi je li USUD ispravno postupio prihvaćajući nadležnost u predmetnom slučaju temeljem čl. 2 st. 1 Ustavnog zakona o Ustavnom sudu Republike Hrvatske.

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Ukraine’s path towards democratisation. Interviews with Viktor Yushchenko, Mykola Riabchuk, Maria Tomak

Author(s): Iwona Reichardt,Paweł Kowal / Language(s): English Issue: 07/2017

The article introduces the reader to the theoretical and historical framing of the 3R project. Firstly, it takes notice of the fact that in the recent Ukrainian history three important waves of protest happened in the same location: in the Independence Square in Kyiv. Secondly, it outlines the oral history method element in the project presenting the opportunities and possible setbacks of the project’s methodology, thus justifying the decision to follow Michael Frish’s approach of ‘more history’. Finally the authors justify the selection of the three interviews presented in this volume. Most of all, it presents three interviews, with Viktor Yushchenko, Mykola Riabcchuk and Maria Tomak, showing different views on Ukraine’s path towards democratisation.

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Stanovništvo Gračanice u svjetlu najnovijih popisnih podataka (drugi dio)

Author(s): Damir Džafić / Language(s): Bosnian Issue: 45/2018

In the 37th „Gračanički glasnik“, the author of this text analyzed some of the characteristics of the population of the Gračanica municipality using the preliminary results of the 2013 Bosnia and Herzegovina's census. Given that the first official results of the census were published in June 2016 and that they differed to a certain extent from the preliminary results, there was a need for the analysis of some of the already published characteristics of the population of the Gračanica municipality, such as the number of inhabitants, the average population density, the number of households and their average size, as well as the age, gender, national, religious, linguistic and economic structure of the population. The data relating to the Gračanica municipality were compared with the data relating to the Tuzla Canton and Bosnia and Herzegovina.

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“DÖNGÜ”, HASAN KIRAN BASKIRESİMLERİ İLE GELENEĞİN DÖNÜŞÜMÜ

Author(s): Selvihan Kılıç Ateş / Language(s): Turkish Issue: 33/2017

Hasan Kıran, one of the most important artists among contemporary Turkish printmakers, is using his woodcuts, one of the oldest printmaking techniques. The artist adopts the traditional Japanese Woodblock Printing method and presented his works with a different order in the exhibition entitled “Cycle” which was opened in Hacettepe University Fine Arts Faculty Gallery in 2014. The exhibition brought together the art of installation, a language of expression with a radical tradition of woodblock printing. In this work, Hasan Kıran's “Cycle” exhibition, which brings the contemporary understanding of printmaking to tradition, is examined.

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Wokół sporu o status i charakter obozu w okupowanym Konstantynowie koło Łodzi w latach 1940-1943

Author(s): Monika Jania-Szczechowiak / Language(s): English,Polish Issue: 02/2018

The object of the article is the presentation and analysis of endeavors undertaken by the former prisoners of the German camp in the occupied Konstantynów by Łódź to requalify the name of the camp from a displaced persons camp to a concentration camp. The article briefly outlines the history of the camp, its place in the Nazi camp system and the conditions that pervaded the camp. This is followed by a presentation of the arguments and counterarguments used in the polemics of the former prisoners with public institutions. The status of the former prisoners of the Konstantinow camp is examined in the context of the Veteran Act and the accompanying regulation. The issue of financial compensation paid out to the victims of Nazi Germany by the Foundation for Polish-German Reconciliation is also discussed. The article provides an impulse for reflection on the topic of the treatment of transition camps in two categories:de iure and de facto.

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ZENGİBAR KALESİ (İSAURA) 2010-2015 YILLARI YÜZEY ARAŞTIRMALARI: İLK SONUÇLAR VE DÜŞÜNCELER

Author(s): Osman Doğanay / Language(s): Turkish Issue: 21/2016

First clues of our studies which is continued 6 seasons in Isaura ancient city (modern Zengibar Castle) which is located the intersection of West Taurus are discussed in paper. Some issues which is mentioned in paper and we're working to provide the evidence are among the issues which are still controversial in the world of archeology. In particular, what was the name (old or new Isaura) of field ruins in Zengibar Castle was opened to discussion again after a long time. Through ongoing our works was obtained important clues, and these evidences showed that both of two cities (Old Isaura and New Isaura) was located in Zengibar Castle. Moreover, according to well-known lifestyle of Isaurians, ruins which can be seen on the surface at least in Zengibar Castle not of Isaurian who able to preserve the identity of indigenous.

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Wpływ zmian poziomu morza i procesów fluwialnych na położenie ujściowego odcinka Piaśnicy i litodynamikę osadów korytowych

Author(s): Dorota Zabłocka,Ewa Szymczak / Language(s): Polish Issue: 152/2018

The aim of the article is to analyse changes in the channel layout of the Piaśnica River estuary and the lithodynamic characteristic of bed deposits as a consequence of sea level changes. The analysis is based on the results of measurements in the river estuary conducted in the years 2014–2015. The data of daily average sea level were obtained from the Institute of Meteorology and Water Management (IMiGW) station in Władyslawowo and Łeba. The research documented distinct changes in the position of the riverbed. Analyses of textual indicators were conducted i.e. mean grain size (MZ), standard deviation (σI ), skewness (SkI) and kurtosis (KG) were calculated according to Folk and Ward formulas (1957) using the Gradistat software. Based on the abovementioned data conclusions were made about the changing conditions of the river sediment transport.

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Szkolne doradztwo zawodowe w świetle reformy systemu oświaty – analiza porównawcza wybranych regulacji prawnych

Author(s): Aneta Klementowska / Language(s): Polish Issue: 1/2018

The article focuses on legal solutions regarding school career counseling in the aspect of the reform of the education system (special emphasis put on the primary school) being introduced in the school year 2017/2018. Due to the fact that since 1999, it is from the moment middle schools were established until they are being abolished, legal documents have been changed/modified, a comparative analysis is made of them with reference to the currently proposed solutions.career counseling, school career counselor, reform of the education system

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Information asymmetry and accounting conservatism: Does analyst coverage moderate the results?

Author(s): Atik Isniawati,- Rahmawati,Ardi Gunardi / Language(s): English Issue: 3/2018

This study aims to examine the effect of information asymmetry on accounting conservatism moderated by analyst coverage. Net assets are measured to determine accounting conservatism. Information asymmetry is measured with the bid-ask spread, whereas analyst coverage is calculated using a proxy of analyst following. The sample in this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2014. Data are gathered using purposive random sampling method, and the financial statement reports of 124 companies are selected. Regression test results are consistent with the hypothesis, that is, a positive correlation exists between information asymmetry and accounting conservatism. Additional evidence shows that the level of analyst coverage affects the relationship between information asymmetry and accounting conservatism. A high level of analyst coverage reduces the level of information asymmetry and decreases that of conservatism in financial statements.

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The influence of quality management systems for improvement of logistics supply in Poland

Author(s): Dominik Zimon / Language(s): English Issue: 4/2017

Research background: ISO 9001 with its requirements gives a company a guidance on the definition of the quality management system architecture, based on the process approach and the indications for its continuous improvement. Despite the general emphasis to the benefits of implementation of ISO 9001 in the literature, there is a still lack of research concerning the actual impact of quality management systems for improving specific logistics processes. The research is focused on the Polish market because there is no research in the subject literature which concerns the impact of the implementation of quality management systems on the improvement of logistic processes in Polish enterprises. Purpose of the article: The focus of this publication was to examine the impact of the implementation of the requirements of ISO 9001 for process improvement supply logistics. Methods: Empirical studies were carried out in September and October 2014 on a group of 17 companies with implemented and certified quality management systems according to ISO 9001. The research tool was a questionnaire survey sent to management representatives (25 respondents) and workers (140 respondents). The surveys were supplemented with direct interviews with employees of the companies. Findings & Value added: Based on the survey it can be stated that the quality management systems, according to ISO 9001, had a fairly large impact on improving procurement processes. This is particularly evident in areas including relationships with suppliers, quality control, workflow and communication, both internal and external. The positive aspects achieved through the implementation of quality management systems due to the fact that the ISO 9001 standard in its commitments puts great emphasis on the organization of the procurement process.

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Sprawozdanie z Międzynarodowej Konferencji Naukowej Dymitr Mereżkowski: literat, filozof religijny, eksperymentator społeczny (Warszawa, 21–23 kwietnia 2016)

Author(s): Iwona Krycka-Michnowska / Language(s): Polish Issue: 1/2016

W 2015 roku przypadła sto pięćdziesiąta rocznica urodzin wybitnego pisarza, myśliciela religijnego oraz jednego z inicjatorów symbolizmu i tzw. odrodzenia religijnego w Rosji – Dymitra Mereżkowskiego (1865–1941). Dramatyczne losy tego twórcy przeplotły się z burzliwą historią naszego kraju. To tutaj w 1920 r. Mereżkowski zatrzymał się wraz z żoną – pisarką i diarystką Zinaidą Gippius oraz publicystą i krytykiem Dymitrem Fiłosofowem po ucieczce z Rosji bolszewickiej. Przez kilka miesięcy pobytu na ziemiach II Rzeczypospolitej, głównie w stolicy, pisarska para wraz z Fiłosofowem oraz Borysem Sawinkowem prowadziła ożywioną działalność publicystyczną i polityczną. Nic dziwi więc, że właśnie wWarszawie uczczono jubileusz pisarza.

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A háborús múlt nehéz terhe Horvátország és Szerbia jövője szempontjából

Author(s): Beáta Kovács / Language(s): Hungarian Issue: 1/2018

Brey, Thomas: Die Kriegsvergangenheit als schwere Bürde für die Zukunft Kroatiens und Serbiens = Südosteuropa Mitteilungen, 2017, No.4-5. 68-85.p.

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