scholarly journals Zakres przedmiotowy tzw. uchwały krajobrazowej. Uwagi na tle wyroku Wojewódzkiego Sądu Administracyjnego w Gdańsku z 18 września 2018 r., sygn. II SA/Gd 328/18

2020 ◽  
pp. 181-196
Author(s):  
Agata Lizak
Keyword(s):  
High Quality ◽  
Road Infrastructure ◽  
The Road ◽  
Spatial Management ◽  
Common Problems ◽  
State Of Affairs ◽  
Municipal Level ◽  
Legal Grounds ◽  
Proper Condition

The text concerns an analysis of theses and justification for the judgment of Province Administrative Court in Gdańsk dated 18 September 2018 (case no. II SA/Gd 328/18). Although the judgment is based on particular factual state of affairs, its conclusions seem to be connected with common problems in the area of so-called ‘landscape acts’ adopted at the municipal level. Firstly, the judgment states that landscape acts may refer to campaign materials presented in connection with elections or referendum. In the commentary, this approach is approved, although the reasoning is developed via a detailed interpretationof the spatial management and planning act and electoral code. Later in the judgment it is claimed that landscape acts may cover rules of locating advertisements nearby elements of the road infrastructure. Moreover, this standpoint is shared in the gloss, detailed relations between landscape act and act on public roads as well as judgments in similar cases have been additionally presented. The last issue raised in the judgment was the problem of the legal grounds of imposing an obligation to maintain small architecture objects, advertisement boards /units and fences in the proper condition. As the court claimed, this is possible, because maintenance of the object is the element of its location, and this is also connected with the obligation to use high-quality materials. Moreover, it is stated that the problem of maintaining these objects has not been fully regulated in building law. This approach is accepted in the gloss, although attention is drawn to some inconsistencies in the justification, as well as to the possibility of raising other, moreaccurate arguments by the court.

WAYS TO IMPROVE INTERNAL AUDIT OF PAYMENTS TO EMPLOYEES

2017 ◽  
Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  
Keyword(s):  
Labor Productivity ◽  
Information Technologies ◽  
Internal Audit ◽  
Employee Benefits ◽  
Actual State ◽  
High Quality ◽  
Employee Benefit ◽  
Productivity Indicators ◽  
State Of Affairs ◽  
Practical Recommendations

There is no doubt that the issues of improving the methodological foundations of internal audit of payments to employees in the context of increased competition in all areas of business, the introduction of modern information technologies in the accounting process are relevant. Salaries are not only a source that ensures the life of employees, but their growth affects the increase in labor productivity and profit of the enterprise. Internal audit allows to ensure high-quality accounting of payments to employees, which is important in determining labor productivity indicators and ways to improve it. The purpose of the article is to substantiate the theoretical and methodological basis with the development of practical recommendations for improving the methodology of internal audit of employee benefits in order to improve the detailed audit content. It has been established that in order to ensure the correct and high-quality organization of internal audit, it is advisable to provide for the establishment of the internal audit service as a separate subdivision, providing the necessary number of accountants and auditors in the staff. The methodology of the internal audit of payroll has been improved in order to provide a detailed explanation of the content of the audit. The main objects of the internal audit of employee benefit calculations have been singled out. The sequence of the employee benefit calculations audit was determined. The internal auditor's working documents were formed: A statement of selective verification of vacation pay accrual and a Statement of violations revealed during the audit of employee benefit calculations. Using new changes and suggestions will allow the company’s internal audit service to cover all aspects of accounting and reporting on employee benefits. Preparation results of the internal audit of payments to employees in the form of proposed working documents will ensure that the results of the audit correspond to the actual state of Affairs at the enterprise and ensure the availability of information during the next audit. Prospects for further research should be carried out in the direction of developing a regulatory framework for internal audit, taking into account industry specifics affecting the economic activity of the enterprise.

THE ROAD AHEAD TO BETTER MEDICAL CARE FOR CHILDREN

PEDIATRICS ◽  
1950 ◽  
Vol 6 (3) ◽  
pp. 553-556
Keyword(s):  
Child Health ◽  
Medical Care ◽  
Medical Center ◽  
Point Of View ◽  
Medical Services ◽  
High Quality ◽  
The Road ◽  
Provide Child Care ◽  
Ultimate Objective ◽  
The Many

THE road to better child health has been discussed in relation to the doctor and his training, health services and their distribution. We have dealt with the unavoidable question of costs. Particular attention has been given to some of the advantages and dangers of decentralization of pediatric education and services. Each of the various subjects has been discussed from the point of view of its bearing on the ultimate objective of better health for all children and the steps necessary to attain this goal. Now, we may stand back from the many details of the picture, view the whole objectively and note its most outstanding features. First is the fact that the improvement of child health depends primarily upon better training for all doctors who provide child care, general practitioners as well as specialists. This is the foundation without which the rest of the structure cannot stand. The second dominant fact is the need for extending to outlying and isolated areas the high quality medical care of the medical centers, without at the same time diluting the service or training at the center. The road to better medical care, therefore, begins at the medical center and extends outward through a network of integrated community hospitals and health centers, finally reaching the remote and heretofore isolated areas. Inherent in all medical schools is a unique potential for rendering medical services as well as actually training physicians. The very nature of medical education—whereby doctors in training work under the tutelage of able specialists in the clinic, hospital ward, and out-patient department—provides medical services of high quality to people in the neighboring communities.

scholarly journals Faceting of (001) CeO2Films: The Road to High Quality TFA-YBa2Cu3O7Multilayers

2006 ◽  
Vol 43 ◽  
pp. 138-141
Author(s):  
M Coll ◽  
J Gázquez ◽  
F Sandiumenge ◽  
A Pomar ◽  
T Puig ◽  
...  
Keyword(s):  
High Quality ◽  
The Road

scholarly journals OPPORTUNITIES AND ADVANTAGES OF IMPLEMENTATION OF THE CONCEPT "SMART ROADS" IN THE ROAD INFRASTRUCTURE OF RUSSIA

2020 ◽  
Vol 2018 (1) ◽  
pp. 112-113
Author(s):  
Marina Loseva ◽  
Lyudmila Nikanorova
Keyword(s):  
Design Development ◽  
Road Infrastructure ◽  
The Road ◽  
New Generation ◽  
Intensive Development

At present, the road sector is experiencing a period of intensive development. The latest achievement was the design, development and implementation of a new generation of roads, the so-called «Smart Roads».

Ambientalismo costruttivo. Il miglioramento della Tangenziale sud di Bergamo

TERRITORIO ◽  
2009 ◽  
pp. 126-203
Author(s):  
Marco Adriano Perletti
Keyword(s):  
Agricultural Area ◽  
Master Plan ◽  
The South ◽  
Road Infrastructure ◽  
Ring Road ◽  
The Road ◽  
Del Rio ◽  
The Impact

- The project for the south of the Bergamo motorway ring road is the result of a commitment to problems of mobility which Wwf Italy has intensified in recent years. As a result of an initiative taken by the Bergamo Wwf, a master plan was studied for the area in 2007 to identify possible measures to lessen the impact of the road infrastructure by means of forestation and redevelopment with vegetation. The proposal has involved municipal and provincial administrations so that they can learn the contents and concretely implement this green project. As a result of further study of the project conducted by one of the municipalities concerned, the Region of Lombardy granted funding for a contract tender entitled ‘10,000 hectares of new woodland and multi-functional parkland', to be used to implement an initial lot of the project. The work planned and recently started will be completed by the end of 2010 and will constitute the start of a long process of environmental and landscape redevelopment which should be followed by other intervention in the agricultural area of Plis del rio Morla and Rogge.

Business Innovation Capabilities in the Road Infrastructure Sector in the Caribbean Region of Colombia

2022 ◽  
pp. 61-72
Author(s):  
Romel Ramón González-Díaz ◽  
Santos Lucio Guanilo-Gómez ◽  
Elena Cachicatari-Vargas ◽  
Angel Acevedo-Duque ◽  
Katiusca Cruz-Ayala
Keyword(s):  
Caribbean Region ◽  
Road Infrastructure ◽  
Business Innovation ◽  
The Road ◽  
The Caribbean

scholarly journals Technical and Economic Analysis of the Implementation of Selected Variants of Road Investment

Buildings ◽  
2020 ◽  
Vol 10 (6) ◽  
pp. 97
Author(s):  
Marcin Szczepański ◽  
Beata Grzyl
Keyword(s):  
Optimal Solution ◽  
Steady Increase ◽  
Road Infrastructure ◽  
Technical Parameters ◽  
The Road ◽  
Road Users ◽  
Technical Modifications ◽  
Long Term Prognosis ◽  
High Standards ◽  
Road System

The aim of the article is to analyze three variants of modernization and reconstruction of a road intersection, which in practice is the cause of numerous collisions and accidents. Detailed design solutions are presented for them. The aim of the analyses is to indicate an effective solution that, taking into account technical modifications of the road system elements, will ensure the functionality of the road system to the highest degree and significantly reduce the number of road incidents. To indicate the optimal solution, quantitative data (cost and duration of activities for three options) and qualitative data (determined based on the own experience and knowledge of road industry experts) is analyzed. The authors refer to many criteria of various natures (e.g., economic, technical, functional, environmental, social), which allow for comprehensive consideration of the current requirements of road users and changing circumstances, among others a steady increase in the number of vehicles and growing social expectations in terms of road parameters. Considering the presented analyses and arguments, the authors recommend option 1 as optimal. This is the most expensive solution among those analyzed and with the longest implementation time, however, taking into account the long-term prognosis of the direction and scope of changes to the existing standards and requirements for road infrastructure, it can be stated that option 1 meets them to the highest degree, and also has the greatest potential. The envisaged solution ensures high standards of the quality of road infrastructure use in terms of functionality, capacity, technical parameters, as well as the safety of traffic participants related to the smoothness of the journey, reduction of the number of collisions and accidents.

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