scholarly journals Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja

2021 ◽  
Vol 43 (4) ◽  
pp. 51-59
Author(s):  
Anna Ćwiąkała-Małys ◽  
Małgorzata Durbajło-Mrowiec

After the Second World War, in the time of totalitarian leadership, economic and inter-company settlement rules were implemented for the management of the Polish economy and Polish enterprises. Their purpose was to control the use of resources and the implementation of plans as well as to increase the efficiency and rationality of management. The term efficiency was not used. The aim of the article is to investigate whether the internal economic settlement, an inherent part of which was cost accounting, had the features of efficiency accounting. The research was carried out by qualitative, comparative and praxeological methods. The chronological views of selected economists from the times of the Polish People’s Republic presented here indicate their significant evolution. With the end of the socialist economy, economists were writing about maximizing profits and the profitability of enterprises remaining on inter-company settlement, about the efficiency of their activities and financial independence. Cost accounting was modified to resemble the  normative cost accounting model that provided multi-sectional information for managing, including evaluation of efficiency. That is why a tool was used that was not connected with the centralized economy but was an example of modern solutions that were necessary in a totalitarian country for achieving the desired level of control over society.

2021 ◽  
pp. 205301962110512
Author(s):  
Justyna Chodkowska-Miszczuk ◽  
Krzysztof Rogatka ◽  
Aleksandra Lewandowska

Dynamic and unrestrained socio-economic development is upsetting the balance of nature’s mechanisms, causing a climate stalemate, or even climate destabilisation. After the Second World War a new political system – real socialism – was enforced on Poland. It brought about changes of a social, cultural, economic and environmental nature. Its immanent feature was the application of top-down decisions that did not take into account environmental components. There was also little ecological awareness within Polish society at that time. The transformations of the 1990s resulted not only in the liberalisation of the Polish economy, but also in the permeation of new trends oriented towards pro-environmental activities. The aim of the article is to find an answer to the question: How is ecological awareness currently shaped in the context of Anthropocene in Poland during the transition from a socialist economy to a capitalist economic system?


Author(s):  
Marian Małowist

This chapter presents three essays on Jewish education during the Nazi occupation. The first essay, entitled ‘The Spiritual Attitude of Jewish Youth in the Period before the Second World War and in the Ghetto’, discusses Jewish youth and its spiritual attitude in the pre-war period and during the war. The outbreak of war, with the traumatic bombing of Warsaw and the occupation, greatly affected the young people; they were spiritually completely unprepared for the hardships of the times. The second essay, entitled ‘Jewish High Schools in Warsaw during the War’, describes in general outlines the education of young people during the war. The third essay, entitled ‘Teaching Jewish Youth in the Warsaw Ghetto during the War, 1939–1941’, looks at the situation of Jewish secondary education during the Second World War.


2016 ◽  
Vol 60 (2) ◽  
pp. 250-269 ◽  
Author(s):  
Philip Conford

The Pioneer Health Centre, based in South London before and after the Second World War, remains a source of interest for advocates of a positive approach to health promotion in contrast with the treatment of those already ill. Its closure in 1950 for lack of funds has been blamed on the then recently established National Health Service, but this article argues that such an explanation is over-simplified and ignores a number of other factors. The Centre had struggled financially during the 1930s and tried to gain support from the Medical Research Council. The Council appeared interested in the Centre before the war, but was less sympathetic in the 1940s. Around the time of its closure and afterwards, the Centre was also involved in negotiations with London County Council; these failed because the Centre’s directors would not accept the changes which the Council would have needed to make. Unpublished documents reveal that the Centre’s directors were uncompromising and that their approach to the situation antagonised their colleagues. Changes in medical science also worked against the Centre. The success of sulphonamide drugs appeared to render preventive medicine less significant, while the development of statistical techniques cast doubt on the Centre’s experimental methods. The Centre was at the heart of the nascent organic farming movement, which opposed the rapid growth of chemical cultivation. But what might be termed ‘chemical triumphalism’ was on the march in both medicine and agriculture, and the Centre was out of tune with the mood of the times.


1972 ◽  
Vol 34 (3) ◽  
pp. 342-366
Author(s):  
Walter B. Mead

It has often been pointed out that the Messianic creeds and extremist ideologies of our century represent the displacement of traditional by radically new world views. Similar and no less dramatic reconstructions of reality, implicit and explicit, are reflected in modern man's movement, evidenced most clearly since the Second World War, toward secular humanism. The purpose of this article is to explore some of the implications, both secular and religious, of this trend, and to delineate what seem to be the most conspicuous characteristics held in common by the new world views that have emerged. In doing so I must acknowledge considerable indebtedness to the preliminary explorations of several contemporary writers, notably Eric Voegelin and J. L. Talmon.


2012 ◽  
Vol 24 (1) ◽  
pp. 24-28 ◽  
Author(s):  
Anastasia Sakovich ◽  
Gennadij Rykovsky

Abstract The detailed research of bryophyte flora, carried out in 2008-2011 on fortifications from the times of the First World War and Second World War in Grodno district, resulted in recording 101 species, of which 95 species were true mosses (Bryophyta) and 6 species were hepatics (Marchantiophyta). Because the substratum displayed certain ecological similarity with carbonate rocks, we made comparative analysis of the species list. The total of 28 rare and very rare (in Belarus scale) bryophyte species were recorded, of which 3 species were included in the Red Data Book of Belarus; 3 species had a conservation status at the European level.


2021 ◽  
Vol 1 (7) ◽  
pp. 95-112
Author(s):  
Саша Јашин

Endowment as a possessed form of charity was very much present in the life of Serbian communities. Endowments are one of the best examples of an individual’s love and respect for their nationality and for the spiritual and intellectual support of Serbian youth and intellectuals. The times that followed the Second World War diminished the public’s interest in this type of charity, ie the fate of these funds became uncertain until they were extinguished. Today, when they are no more, the learned good deeds and the significance they had in life testify to them the most. Archival material, as well as other rich bibliography, provide a real opportunity to present the life of these endowments and their creators, as a phenomenon of exceptional importance in the Serbian people. Leaving their endowments to those who will come into the world after them, the endowments are permanently ugly. Conscious of their presumed role in a given time and space must not replace the work of those who, through self-preservation, love for the people and their neighbors and noble feelings, considered it our duty to publish their immortal deeds.


2012 ◽  
pp. 1-8
Author(s):  
Irena Grudzińska-Gross

Miłosz, war and civilian poetryThe article addresses the reaction of the Polish population during Second World War towards the military resistance to the occupier. The author offers a case study of the life choices of Czesław Miłosz, the poet. Considering them hopeless and counterproductive, Miłosz decided not to participate in military actions. He had no confidence in the Polish government in exile and its military decisions. Instead, the poet concentrated on writing and publishing; he also criticized what he viewed as unjustified sacrifice of life in the Warsaw Uprising of 1944. His attitude was criticized then, and today continues to be a source of attacks against the poet. The article analyses the logic of national solidarity in the times of foreign occupation and the arguments of the poet’s critics. The author of the article comes to the conclusion that Miłosz’s stand was beneficial not only for himself but also for the community as a whole.


Author(s):  
Jacek Luszniewicz

The subject of this paper is inflation in Poland in the first decade after the Second World War and its goals include identification of causes, examples, phases and consequences of inflation in People’s Poland in that period. In socialist economy inflation was only in small part expressed by increase in prices and in large part in different examples of “bad” market (shortages, queues, rationing etc.). Therefore the analysis concentrtes on inflation understood as consumer surplus demand. Subsequent parts of the text analyse: theories on inflation sources and mechanisms in socialist economies and inflation in Poland between 1945–1949 and from 1950–1955. Our research showed that consumer surplus demand was almost permanent which allowed to consider inflation (although not in open form) a permanent feature of socialist economy in Poland. The results of research also confirmed the hypothesis on surplus investments in industry as fundamen‑ tal and cyclically returning cause of inflation that existed also in the so called pro‑consumption phases of economic policy. During limited investment expansion periods inflation was limited through severe and consequently executed deflation measures (such as in 1948 and 1949). During conversion to market production similar effect was achieved by blocking wage increase (1954–1955). Sporadic use and ineffectiveness of anti ‑inflation policy instruments was caused primarily by limits set by political and doctrinal principles.


2015 ◽  
Vol 14 (3) ◽  
pp. 151-160
Author(s):  
Barbara Zin

Wooden structures linked to agriculture are disappearing from the image of the Polish countryside, villages and small towns at the beginning of the 21st century. It is worthy to start the discussion on the fate of desolate, deteriorating forges, sawmills, carpentries, or water mills which are relics of the traditional technology. Sułkowice, a small town in the Małopolskie voivodeship, has been known for ages as a prominent centre of blacksmiths and their craft. Even today one feels the specific character of the landscape; in the mid-19th century circa 1000 blacksmiths worked there. Tradition lived until the times after the Second World War – when artisans in Sułkowice forged, among others, artful fittings for the MS ‘Batory’ [famed Polish liner]. Inventories, surveys and measurements of old forges, elaborated by the authoress within the framework of the research grant “Image of villages and small towns in Poland of the last decade of the 20th century” (led by Prof. Wiktor Zin) led to gathering of the documentation of circa 20 structures hailing from the close of the 19th century. After 20 years that elapsed since the research there are only a few left, and their days are numbered. Local Programme of Revitalisation of the Town from the year 2007 which is a strategic plan for enterprises aiming at amelioration of the area, does not mention the protection of the last witnesses of the local crafts’s tradition. Whereby the activisation of the local community, deriving from the tradition of the place, should be the aim of such a programme. Thus maybe there should be reconstruction and later ‘cyclical rebuilding’ of the structures which have no chance to exist with their primary function? “Old-new” wooden structures shall be a reminder of the blacksmiths’ tradition.


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