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Zarówno w przedlizbońskim, jak i obecnym stanie prawnym wspólna polityka zagraniczna i bezpieczeństwa, jako płaszczyzna współpracy w ramach Unii Europejskiej, wyróżniała się i nadal wyróżnia na tle innych rodzajów polityki prowadzonych w traktatowych ramach tej organizacji. Najważniejsze kierunki ewolucji WPZiB wytyczyły dwa traktaty, a wiec traktat amsterdamski i traktat lizboński. Ten ostatni zasadniczo zmienił usytuowanie WPZiB w ramach UE, co wiązało się z likwidacją charakterystycznej, trójfilarowej konstrukcji prawnej UE oraz z istotnymi zmianami instytucjonalnymi w jej strukturze. Specyfika współpracy w ramach WPZiB spowodowała jednak, że została ona wyraźnie wyodrębniona zarówno z całego katalogu pozostałych unijnych rodzajów polityki, jak i z całej grupy działań zewnętrznych Unii.
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Celem niniejszego opracowania jest porównanie przyjętych w Rzeczypospolitej Polskiej rozwiązań prawnych, które mają na celu ochronę ładu i bezpieczeństwa finansów publicznych, a dotyczą systemu odpowiedzialności za naruszenie dyscypliny finansów publicznych, z rozwiązaniami prawnymi wybranych państw Unii Europejskiej oraz ukazanie znaczenia kryteriów 3E oraz value for money w ocenie sprawnego funkcjonowania jednostek sektora finansów publicznych. W każdym z omawianych państw utworzono instytucje publiczne wyposażone w instrumenty prawnofinansowe, które mają na celu zapewnienie przestrzegania przepisów regulujących procesy gromadzenia i rozdysponowania środków publicznych. Omówienie francuskich, niemieckich i brytyjskich rozwiązań prawnych na tle tych, które funkcjonują w RP, umożliwi wykazanie unikatowości polskiego systemu odpowiedzialności za naruszenie dyscypliny finansów publicznych. W opracowaniu uwzględniono stan prawny obowiązujący na 18 lutego 2015 r.
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Problem stabilizowania zadłużenia stał się szczególnie istotny obecnie w kontekście kryzysu finansowego w państwach strefy euro. Rodzą się pytania: czy państwa te są w stanie ustabilizować zadłużenie w ciągu najbliższych lat? czy obowiązujące obecnie traktatowe kryterium deficytu sektora general government jest wystarczające do oceny sytuacji finansów publicznych, w świetle braku oceny jego struktury wskazującej na obciążenie budżetu bieżącymi kosztami obsługi długu? czy ocena poziomu salda pierwotnego (deficytu pierwotnego) nie byłaby bardziej adekwatnym warunkiem weryfikacji bieżącego stanu finansów publicznych? W artykule tym autorzy dokonali analizy sytuacji finansów publicznych w krajach strefy euro z uwzględnieniem wybranych wskaźników budżetowych. Celem badania było wskazanie podstaw do oceny możliwości stabilizowania długu przez te kraje, a tym samym próba wskazania na możliwe odpowiedzi na powyższe pytania.
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Lobbing jako forma wywierania nacisku na podejmowanie decyzji w różnych systemach politycznych występuje już od momentu zawiązania się pierwszej instytucji państwa. Wraz z rozwojem systemów gospodarczych nie tylko nabrał on charakteru globalnego, ale również zinstytucjonalizowanego i co za tym idzie, bardziej transparentnego. Proces ten implikuje wobec tego nową rzeczywistość również dla Unii Europejskiej, w której to lobbing odgrywa obecnie kluczową rolę przy zawieraniu umów gospodarczych z krajami trzecimi. W artykule przedstawiono sposób funkcjonowania grup interesu oraz ich powiązania i relacje z organami Unii Europejskiej. Zostało to zobrazowane na przykładach procesów pertraktacji umów o wolnym handlu pomiędzy Unią a Japonią, Kanadą (Comprehensive Economic and Trade Agreement – CETA) oraz Stanami Zjednoczonymi (Transatlantic Trade and Investment Partnership – TTIP).
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Niniejszy artykuł stanowi próbę odpowiedzi na pytanie o skuteczność kryteriów konwergencji oraz przyczyny niewystarczającej zbieżności między państwami strefy euro. Przedstawiona będzie geneza kryteriów konwergencji oraz ich teoretyczne podstawy. Zaprezentowane zostaną doświadczenia pierwszej dekady funkcjonowania strefy euro, kiedy to kryteria konwergencji były niekiedy traktowane jedynie jako luźne wskaźniki. W celu odpowiedzi na pytanie, czy kryteria konwergencji są wystarczającymi oraz adekwatnymi warunkami członkostwa w strefie euro, analizie zostaną poddane najważniejsze przyczyny leżące u podstaw kryzysu 2008+ w Europie, zmiany w zarządzaniu gospodarczym strefą euro oraz najważniejsze koncepcje literatury przedmiotu. W efekcie możliwe będzie sformułowanie wniosków dotyczących skuteczności kryteriów konwergencji oraz nowych rozwiązań dotyczących zarządzania gospodarczego w strefie euro.
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Celem artykułu jest charakterystyka środków protekcji uwarunkowanej stosowanych w Unii Europejskiej w kontekście zmian dokonujących się na jednolitym rynku wewnętrznym i w gospodarce światowej. W opracowaniu skupiono się na środkach ochrony przed nieuczciwym importem, w szczególności instrumentach antydumpingowych, gdyż te stosowane są najczęściej. Wykorzystana w opracowaniu metoda badawcza obejmuje analizę źródeł literaturowych, w tym aktów wtórnego prawa Unii Europejskiej oraz danych statystycznych dotyczących środków protekcji uwarunkowanej, a także praktykę gospodarczą.
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Współczesny regionalizm przestaje być procesem, w który zaangażowane są głównie kraje rozwijające się. Coraz częściej pojawiają się w jego ramach gospodarki wysoko rozwinięte (np. Stany Zjednoczone, Kanada, Unia Europejska, Japonia, Korea Południowa, Australia), dla których takie działanie stanowi możliwość określenia priorytetowych dziedzin (tzw. narzucenia agendy, agenda setting) na drodze ku liberalizacji handlu i tym samym wskazania dróg jego dalszej ewolucji podporządkowanej narodowym lub wspólnie podzielanym interesom. Na tym tle umowa handlowa zawarta między Unią Europejską a Republiką Korei (Koreą Południową) stanowi porozumienie nowej generacji warte bliższej analizy. Rozważania obejmują syntetyczny przegląd głównych motywów jej zawarcia wraz z odniesieniem do wybranych badań, określenie celu oraz hipotez roboczych oraz prezentację wyników analizy w odniesieniu do zmian, jakie miały miejsce w trakcie pierwszych kilku lat jej obowiązywania w obrębie handlu towarowego, w tym w szczególności dóbr zaawansowanych technologicznie (high-tech).
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Authors focus on the urgent need for a radical growth policy agenda within the EU and its member states. They develop a concept of growth which is distinct from 'capitalist growth' and from the simple expansion of the output of exchange values; they thereby seek to address the issues of ecological and economic sustainability as well as the development of global human society under the conditions of solidarity and justice.
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Author considers the problematic of growth in a study of the potential for local solutions (in cities in particular) for overcoming the contradictions of financialised capitalism and the dominance of exchange value. This would include, apart from new methods of measuring 'growth', recognizing an strengthening needs-driven growth and production outside the market with particular reference to the relationship between 'growth' and welfare. Author sees the particular potential for reshaping the EU's Structural Funds and more specific funds like URBAN and URBACT for promoting locally legitimated innovative projects which prioritise use values.
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Author, building on the contributions of Messkoub and others, assesses the particular challenges of reversing the trend within European societies towards greater inequalities of income and wealth. Beyond the intellectual challenge of weakening the grip of disciplinary neoliberalism on both policy elites and many elements of European political culture, the trust of a progressive social agenda has to address the widening disparities of 'market incomes' as an issue of public policy, as well as the fiscal implications of a system of asymmetrical mutuality (Messkoub). Recent taxation policy has tolerated divergence among member state tax systems, encouraging both inter-state tax competition and weakening the fiscal potential for neutralising chronic social disparities. Reversing this trend and establishing sustainable and progressive systems of public goods and public finance is a critical precondition for the survival of the European project.
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Purpose: Contemporary world’s challenges related to the emerging environmental issues imply a necessity of developing an appropriate set of environmental management tools. The aims of the chapter are to present general principles of ecological taxation and to demonstrate the role of ecological taxes and fees as instruments that contribute effectively to the achievement of environmental protection policy objectives. Design/methodology/approach: The chapter presents a critical review of the academic and institutional research on ecological taxation and the results of a data analysis on environmental taxes in the European Union countries in 2019. It has been divided into four sections. The first and the second ones were devoted to the theoretical, functional and developmental aspects of ecological taxes and fees. Then, the indicators showing size of environmental tax burden in European Union countries were evaluated. The last section focused on a wide range of tax mechanisms and tools that would potentially improve environmental policy around the world. Findings: Ecological taxes and fees play a leading role when it comes to the use of the economic instruments for environmental policy. It is indicated that appropriately designed and implemented ecological tax system can provide comprehensive and effective support for achieving environmental objectives. It is essential to create new ecological tax mechanisms, as well as to modify existing ones to adapt them to the upcoming climate, environmental and energy challenges. Keywords: ecological taxes, ecological fees, environmental policy, ecologisation of the tax system.
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Impersonation fraud is a major problem in the financial sector and can have significant consequences for banks and their customers. This problem is growing as technology evolves and the number of online financial transactions increases. Thus, this research topic is important and topical as it aims to identify the causes that foster identity attribution fraud and to identify the most effective methods to prevent and pre-empt it. In addition, in the context of the COVID-19 pandemic, many banks have moved to online banking, which has increased the risk of cyber fraud and made the topic of this research even more relevant. There is also an increased need to protect customers' data and financial information, making this research important for the development of a safer and more secure banking environment. This research study could have a positive impact on the banking industry and its customers by creating more effective policies and procedures to prevent and combat identity attribution fraud.In conclusion, research in this area has focused on developing technological and methodological solutions for the prevention and detection of identity-attribution fraud in banking establishments.
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Purpose: The purpose of this research is to describe and elucidate the legal provisions related to Value Added Tax (VAT) crimes. Simultaneously, this study aims to delve deep into the realm of tax-related crimes, illuminating the different forms, their implications, and the impacts they bear. A critical component of this chapter will be devoted to the liability of the perpetrators in such crimes and the legal repercussions. By undertaking this, this chapter seeks to provide an understanding of VAT’s legal landscape, the challenges posed by tax crimes, and the mechanisms in place to ensure accountability and justice. Design/methodology/approach: In this chapter several approaches will be integrated. First, the dogmatic and legal analysis will be employed. This involves an examination of legal texts and statutes to derive established legal norms and principles. It ensures that this chapter remains rooted in the foundational legal doctrines and interpretations. Second, the theoretical and legal method will be used to provide an analytical framework. Through this method it is possible to insight theoretical underpinnings of the legal provisions in question. Findings: Several findings have emerged in this chapter. There is a detailed delineation within Polish criminal regulations that pertains to offenses and Value Added Tax crimes. This distinction allows for a better understanding of illegal activity of the criminals, starting from straight forward VAT omissions, to more serious crimes that may directly or indirectly pertain to VAT. Additionally, Polish fiscal regulations came to the fore. Their structure not only defines tax obligations but also emphasizes the importance and repercussions of non-adherence. What is more, the research brought into sharp focus the mechanisms by which liability is determined in the context of VAT-related crimes. Polish legal stipulations make anuanced distinction when determining accountability, especially concerning petty crimes versus more serious tax crimes. This distinction ensures that punishments for criminals committing VAT-crimes are not only meted out but are also proportionate to the nature and severity of the offense.
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Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.
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The management of systems is often associated with great difficulties arising from the high degree of uncertainty in the elements influencing the system’s operation. One means of overcoming these difficulties is to automate processes by applying knowledge in artificial intelligence systems. The development of technologies in the field of artificial intelligence contributes to the increase of capabilities in control systems to perceive and interpret reality. The paper presents models of a conventional system with artificial intelligence, as well as a description of the properties and processes involved in the control process in both systems. The brief analysis identifies opportunities for improving management and increasing its efficiency through the use of artificial intelligence systems.
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he military activity of m odern states poses a special danger to the ecological state due to the specificity of means and methods of achieving the set goals. However, in modern conditions, not only military operations, but also everyday activities of troops have irreparable consequences for nature. The article examines the impact of modern warfare and military activities on the structure and functioning of ecosystems. The consequences of military conflicts and daily military activities on the environment were examined. It is brought to the attention that the above-mentioned activities have an overwhelming negative impact on the structure and functioning of the ecosystem. However, it is emphasized that along with the negative impact, there is also a positive impact of military activities on environmental security. Thus, military activity was favorable for the environment under certain conditions, for example, when an exclusion zone was created, which usually led to an increase in the number or restoration of the populations. Due to the limited access to research results on issues related to military activities, information related to the impact of military operations on the environment is relatively scarce and is often studied years after the cessation of military activities and without knowledge of the initial conditions. This highlights the importance of conducting additional research on the environmental impact of military activities, which will help identify opportunities to mitigate negative consequences, while informing the development of optimal rehabilitation and recovery strategies.
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The erosion of the post-war world order does not necessarily lead to the establishment of a new one, it rather creates a new world disorder. The existing order is based on international institutions (first and foremost – the UN system) and international law, but no such new ones are set up. However, the war in Ukraine will have a long-term negative effect on world’s developments: whenever and however it takes an end, provided that it does not evolve into a global conflict, we will have to face a deeply divided, confronted and militarised world, dominated by policies, based on the position of force and a fight over spheres of influence, with no mutual confidence and no prospect for political dialogue.
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Purpose: The introduction of the Carbon Border Adjustment Mechanism (CBAM) in Poland heralds a new era in environmental policy and trade dynamics. This chapter delves into the objectives of CBAM within the Polish context, examining its potential impact on the national economy, trade relations, and environmental commitments. Employing a comprehensive analysis, the chapter evaluates the methods by which CBAM aims to level the playing field for domestic industries while encouraging entities importing high-emission goods to develop and adopt rigorous carbon emission reduction strategies. Preliminary findings underscore the mechanism’s potential to bolster Poland’s green transition, albeit with reservations regarding challenges associated with the implementation of CBAM by entities importing high-emission goods and the resulting oversight and administrative sanctions. Design/methodology/approach: In the presented work, a qualitative approach was employed, focusing on the analysis of legal regulations related to the CBAM mechanism. The study is primarily based on a meticulous examination of legal documents. Additionally, an analysis of practical challenges associated with the implementation of CBAM in the context of real market cases was conducted to understand the potential challenges and benefits associated with this mechanism. Findings: During the analysis of the implementation of CBAM obligations, several practical challenges emerged that significantly impact the entities subject to these requirements. From a practical standpoint, many entities face hurdles in securing accurate data on emissions from their supply chains. This lack of readily available information complicates the process of compliance and introduces uncertainties in reporting. Another notable challenge is the ambiguity surrounding the transition period. The absence of clear guidelines or established procedures adds to the complexity, leaving these entities uncertain about the appropriate methods and sources for data collection. Addressing these challenges will require concerted efforts, clear guidance, and potentially revised strategies to ensure effective and efficient compliance.
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