Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego

Author(s): Sławomira Kańduła / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to assess instruments that compensate local government units (LGUs) for the loss of income from shares in personal income tax and shares in corporate tax in connection with changes in these taxes as a result of Polish Deal program. The assessment was made from the point of view of the financial independence of local government units. Design/methodology/approach: The paper begins with outlining the changes in state income taxes in Poland. The next section concerns the method of assessing the “foreign” income of LGUin the context of financial independence. Then the instruments that compensate local government units for the loss in tax revenues were discussed and their assessment was made from the point of view of the financial independence of LGU. Findings: The following consequences of Polish Deal for LGU can be identified: 1) decrease in tax revenues, 2) deterioration of the structure of budget revenues (increase in the share of “foreign” revenues), 3) establishment of “rescue” instruments in the form of a subsidy development part and changes in the allocation of revenues from shares in state taxes. The financial consequences of the changes brought about by Polish Deal vary depending on the level of local government. The municipalities, including cities with poviat status, will feel them most acutely, as they have the highest share in personal income tax. The mechanism of dividing the development part of subsidy favors some local government units because it relates to the population size and not the actual loss of income from shares in state taxes. Instruments compensating the loss of income of LGU in connection with Polish Deal limit the financial independence of LGU and deepen the lack of transparency in the redistribution of income in the public finance sector in Poland.

Zakończenie

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0

MANAGEMENTUL SERVICIILOR PUBLICE DE EVIDENȚĂ A PERSOANELOR ÎN SISTEMUL ROMÂNESC

Author(s): Gudană Vrabie Tincuța / Language(s): Romanian Publication Year: 0

The state, through public authorities and institutions, must be concerned with knowing and keeping records of its inhabitants. The adaptation of the public administration to the evolution of the Romanian society determined measures that were realized through changes and transformations, also in the field of personal records. European influences determined the militarized system of records of persons to impose the acceleration of the establishment of public services of records of persons at the level of the public administration, which transformed the management of these entities. Between the two systems, administrative and internal (personal records), the central place was occupied by the citizen, the only beneficiary of the reorganization of the activity of the personal records services and who managed to impose his ideas in front of the authorities and public institutions, regarding the way of exercising the duties in the field of records of persons. The management practiced at the level of public services in the field of personal records has demonstrated the effective merging of two different systems (administrative and military), supported by the political one for the benefit of citizens.

Parteneriatul public privat în domeniul executării pedepselor privative de libertate

Author(s): Constantin Victor Drăghici / Language(s): Romanian Publication Year: 0

This study provides an in-depth analysis of the public-private partnership in the execution of custodial sentences, focusing on the ethical, legal, and operational implications associated with this collaborative model. The research emphasizes the fundamental role of the public service in ensuring law compliance and the protection of the fundamental rights of prisoners, while also highlighting the need for careful management of the partnership in accordance with the ethical and deontological principles specific to the correctional profession.The detailed analysis highlights numerous benefits associated with the public-private partnership, including the improvement of the quality of correctional services, the optimization of financial and technological resources utilization, and increased operational efficiency. The involvement of private companies in prison management brings innovative perspectives and specialized expertise, contributing to the continuous development of the correctional system. Furthermore, collaboration between the public and private sectors can support the implementation of advanced programs for social reintegration and rehabilitation of prisoners, thereby facilitating the rehabilitation process and reducing recidivism rates.However, the public-private partnership also presents significant challenges. One notable drawback is the risk of the private sector being primarily motivated by profit-seeking, potentially leading to a decline in the quality of services provided to prisoners. Additionally, the increase in costs borne by the government is questioned, as private companies may demand higher remuneration than necessary to cover the actual costs. Contract management and monitoring activities within the partnership pose complex challenges, particularly when the interests of the two parties diverge significantly.

Raportul dintre corupție și calibrarea conștiinței-impactul asupra siguranței sitemului penitenciar

Author(s): Constantin Victor Drăghici / Language(s): Romanian Publication Year: 0

This article proposes an in-depth analysis of the complex relationship between corruption, consciousness calibration, and its impact on the safety of the penitentiary system. Corruption, as a social phenomenon, entails the abusive use of power for personal gain and the acquisition of illegal advantages. The degree of corruption can be influenced by the level of consciousness among personnel, determined by ethical, moral, and cognitive factors. By employing contemporary paradigms such as social systems theory and the ethics of behavior paradigm, the complex mechanisms through which corruption interacts with the development and calibration of individual and collective consciousness are explored.In this context, the importance of education, training, and monitoring processes for professional integrity within the penitentiary system is highlighted, with the aim of fostering calibrated, ethical, and responsible consciousness. Additionally, the influence of corruption on the level of consciousness among personnel is revealed through complex psychological mechanisms such as cognitive justification and distortion of moral norms.To counteract the phenomenon of corruption and ensure the systematic safety of penitentiaries, an interdisciplinary approach is necessary, integrating knowledge and perspectives from the fields of social psychology, sociology, and ethics. The implementation of policies and strategies aimed at developing a higher level of consciousness and promoting a favorable institutional climate for integrity becomes crucial in strengthening and consolidating the Romanian penitentiary system, as well as facilitating the rehabilitation and reintegration of inmates into society.

Importanța cunoașterii populației pentru activitățile specifice poliției

Author(s): Vasile-Cătălin GOLOP / Language(s): Romanian Publication Year: 0

Knowledge of the population is extremely important for specific policing activities as it can help to identify security problems and develop strategies to prevent anti-social crime. By knowing the population, police can better understand the culture, customs and values of the community. This knowledge can help identify vulnerable groups, those who may be vulnerable to crime or tempted to commit it. Knowledge of the population can also be useful in establishing effective communication between the police and the community. By understanding the needs and expectations of the community, the police can develop strategies to involve the community in crime prevention and crime fighting activities. In addition, knowledge of the population can help to identify high-risk areas, areas where offences against the law frequently occur or where there are public safety problems. In order to develop community-specific preventive strategies, the police need to identify and assess community-specific risk factors. Identifying and assessing risk factors are essential steps in the crime prevention process and can help to develop appropriate preventive strategies. One of the main objectives of population awareness in the work of preventing crimes harmful to society is to develop specific preventive measures tailored to the needs of the community.

Geografia omuciderilor în spațiul rural românesc (2011-2020)

Author(s): Octavian Groza,Vicenţiu-Robert Gabor / Language(s): Romanian Publication Year: 0

Consisting of extremely violent and seemingly random events, the phenomenon of homicides is often considered a sign of social pathology and thus the spatial dimension that it can acquire through the various processes that lead to its territorial rooting is lost sight of. Our research is focused on discovering the geographical dimensions of this phenomenon within the Romanian rural spaces. The choice of the rural area is not accidental: between 2011 and 2020 more than 62.5% of homicides were recorded in this environment, which, according to the official statistics of the 2021 census, amounts to only 47.8% of the total population. Noticing the spatial differentiation of the phenomenon allows, on the one hand, to support the construction of public prevention policies, and on the other hand, it allows the initiation of a reflection on the efficiency of the geographical distribution of the means available to the institutions charged with the administration of various operational aspects related to homicides.

SECURITATEA PORTUARĂ ȘI POLITICILE UNIUNII EUROPENE

Author(s): Lucian GRĂJDEANU,Sorin-Constantin Lică / Language(s): Romanian Publication Year: 0

The continuous increase in the demand for transport is in the constant attention of the European Commission, which has launched a "new visionary exercise" applicable to the future of all modes of transport, with an emphasis on continuing the process of liberalization and reducing the impact on the environment - the transport system consumes almost 30 % of energy generated in member villages – by reducing dependence on oil imports, greenhouse gas emissions and accidents. This article draws attention to the considerable challenges faced by the European Union and, implicitly, our country, in order to respond to permanent transport needs, in the context of demographic changes and the reorientation of investment capacities in the port field, all influenced by the maintenance of the situation determined by the evolution of the conflict in Ukraine.

Релевантни аспекти на методологията по вътрешен одит в публичния сектор

Author(s): Slavcho Zlatkov / Language(s): Bulgarian Publication Year: 0

This article is devoted to the specifics of internal audit in the public sector and the application of the current methodology, approved by the Minister of Finance. The main challenges in the routine work of internal auditors, directly related to the application of the internal audit methodology in the public sector, are briefly summarized. The need for the development and application of a specific methodology for internal audit is substantiated, while a sample procedure for performing an audit engagement of public enterprises in which the head of a public sector organization exercises the rights of the state over shares or stocks is presented.

Przyczynek do historii uproszczeń celnych w Polsce (1997–2023)

Author(s): Piotr Sienkiewicz / Language(s): Polish Publication Year: 0

Purpose: The study analyses the history and the peculiarities of the current system of customs simplifications in Poland and offers proposals for the use of automation of customs processes as a simplification for honest economic operators to reduce the losses related to the planned cancellation of simplified procedure in export. Design/methodology/approach: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal–legal). Findings: The study findings have provided argument for the critical need and relevance to find solutions ensuring the supply chain fluence and simplified movement of goods in export. The author proves that Polish customs administration should develop automated systems based on best practice that use risk management to identify cargo that pose a potential risk to security and release all other shipments for export without undue delay.

Dezvoltarea durabilă a oraşelor post-comuniste – studiu comparativ România/ Franţa

Author(s): Maria Militaru / Language(s): Romanian Publication Year: 0

This article aims to explore sustainable development pathways in the housing sector of post-communist countries from the former Eastern Bloc, in the context of the ongoing growth of major urban centers, contemporary changes and socio-economic transformations within cities. To establish the limits of this brief research, we will examine sustainable development through social, economic, political and demographic aspects. Additionally, to enhance our understanding of sustainable housing development, we will apply a multidisciplinary approach to two case studies: Romania and France. By adopting this multidisciplinary perspective, we will compile and analyze the key events along a timeline that underlie major paradigm shifts in each researched domain. Comparing these events in terms of temporality and intensity will provide insights into the parameters under which sustainable housing developments should evolve.