scholarly journals DZIAŁALNOŚĆ GOSPODARCZA ORGANIZACJI POŻYTKU PUBLICZNEGO

2017 ◽  
Vol 7 (1) ◽  
pp. 209
Author(s):  
Roman Trzaskowski

Commercial Activity of Nonprofit OrganizationsSummaryThe issue of the economic activity of nonprofit organizations is highly controversial in Poland. Some scholars argue that this sort o f activity should not be opened for the third sector organizations at all because in practice it often dom inates over the statutory activity, constitutes the fields of abuses and casts shadow on the good reputation of the sector. The others believe that the non governmental organizations should have the possibility to engage in business activities subject to certain conditions. The second position has been accepted by the Polish legislator in the recent law on the public utility activity and voluntarism from June 23th, 2003.The law provides for a relatively detailed and interesting regulation of the economic activity of so called public utility organizations, that is the organizations which - because of their public utility character - are treated in a very favorable manner by the legislator (e.g. from the perspective of tax law). The legislator distinguishes between business activity, paid and free public utility activity (art. 6-10). The difference between a business activity and a paid public utility activity depends on the level of the fee charged for the goods or services. If the fee is not intended to generate net income but only to cover the direct costs of the goods or services provided by the organization, then in principle it is „a paid public utility activity”. This activity may constitute the statutory activity of a public utility organization. However the legislator has also decided, that „a paid public utility activity” constitutes a business activity in a case where the payment of the natural persons employed by the organization exceeds 150% of the average payment. As to the business activity, the legislator has decided that the business activity of the public utility organization has to serve its statutory goals (art. 20 p. 4). It means that this activity may only have a subsidiary character and may not constitute a main statutory activity of the organization.

2018 ◽  
Vol 112 ◽  
pp. 181-198
Author(s):  
Bogusław Sołtys

PURPOSE OF NORMATIVE DISTINCTION OF THE GROUP OF LEGAL SERVICES CONTRACTSIt is necessary to be in favour of both doctrinal and normative distinction of legal services contracts. Currently the differentiation in regulations of fundamental standards of providing legal services is too large. There is no sufficient explanation for different treatment legal services providers in rudimentary and significant issues designating the essence of legal services and their safety, regardless of the regulated or deregulated market. It appears that the deregulated legal services market should  be included in the provisions concerning regulated economic activity in the Freedom of Business Activity Act. The deregulated legal services market should as well constitute an exception justified by the public interest in a higher degree than by creation of qualification requirements, which are currently the base for distinguishing the regulated legal services market. It is necessary to consider formal submission of the deregulated legal services market to the deontology of legal profession. Fundamental standards of ethics and legal pragmatics should be included in all kinds of legal services, not only those provided within the regulated market. Sanctioning of above mentioned standards is undoubtedly in the public interest and for that reason their mandatory  application at least in the basic range should not be dependent on the affiliation to a specific group of legal services providers.


2020 ◽  
Vol 18 (12) ◽  
pp. 2297-2318
Author(s):  
D.V. Maslova

Subject. This article deals with the issues related to the economic efficiency and well-being of the population. Objectives. The article aims to analyze the impact of the economic activity of people in the existing institutional environment on the socio-economic development of megaregions. Methods. The article uses indices that determine the public business activity and the effectiveness of the State's economic policy. Results. The article presents an original methodology for assessing the socio-economic dynamics of federal districts between 2004 and 2018. The article points out the decline in business activity of the population and the increasing dependence of welfare on social assistance by the State. Conclusions. The article concludes that it is necessary to adjust the public policy to encourage the business activity of people.


2020 ◽  
Vol 9 (2) ◽  
pp. 21-28
Author(s):  
Jana Ďurkovičová

AbstractThe basic definition of the third sector comes from the sectoral division of the Slovak economy. The sectoral breakdown of the economy operates with concepts such as the public sector, the private sector, and the third sector(1). Civil society represents the third sector of society that exists alongside the state and the market. The third sector is a commonly used term for all non-governmental organizations in the Slovak Republic. Their legal form may vary. This sector is characterized by the existence of organizations that have a formal structure, non-state character, do not aim to make a profit, are independent, operate on a self-governing basis and are voluntary. The existence of non-governmental organizations and their participation in the life of society characterizes every civil society. One type of such organizations are non-profit organizations, the scope of which is regulated by the Act no. 213/1997 Coll. on Non-profit Organizations Providing Services of General Interest, as amended. They represent non-governmental non-profit organizations operating in civil society. The register of these legal entities operating in the territory of the Slovak Republic is provided by the Ministry of the Interior of the Slovak Republic. The aim of this paper is to point out the importance of the existence and scope of non-profit organizations in civil society, to analyze the legal forms of their functioning, through analysis of current legislation, available literary sources with emphasis on analysis of development and employment in non-profit organizations providing public services in the territory of the Slovak Republic in the defined period from 2016 to 2018. According to the latest available data as of 31 December 2018(2), there were 66 926 non-profit organizations registered and operating in the Slovak Republic, employing an average of 39 706 employees, while there were 3 272 of non-profit organizations providing services of general interest. The system of remuneration of employees of non-profit organizations is regulated by legislation in two ways. If the non-profit organization is not established by law, municipality, higher territorial unit or state, then it is possible to apply Act no. 311/2001 Coll. Labor Code as amended. Otherwise, if the nonprofit organization is established by law, wich means that the employee performs work in accordance with the law in the public interest, the procedure for his remuneration is in accordance with the Act no. 553/2003 Coll. on Remuneration of Certain Employees in the Performance of Work in the Public Interest and on Amendments to Certain Acts, as amended.


10.12737/2498 ◽  
2014 ◽  
Vol 2 (3) ◽  
pp. 59-66
Author(s):  
Каменева ◽  
E. Kameneva

The subject structure of branch-wise economic and financial relations is described. Factors, affecting financial and economic activity, financial stability and sustainability of financial flows in the public utility sector are revealed. Contractual regime depending on the way the administrating body enters the apartment houses management market is presented.


2021 ◽  
Vol 18 (4) ◽  
pp. 23-33
Author(s):  
Katarzyna Czech

Public subjective rights, as all rights and freedoms set out in the Polish legal order can, in principle, be restricted. Freedom of economic activity is a public subjective right regulated by the standards of the Constitution. In turn, the public subjective right to use the environment was regulated by the provisions of Article 4 of the Environmental Protection Law. In such a legal environment, concessions and permits treated as a restriction of public subjective right of constitutional rank can at the same time be limitations to the public subjective rights provided for in the relevant statutes. It should be noted that the less strategic the sphere of life of the state and citizens is, the gentler the form of restriction. It should be borne in mind, however, that the strategic importance of the state’s or citizens’ activity cannot be determined in isolation from the state’s obligation to protect the environment. This may also be applied to other legal goods, including the environment. However, special care is required in application with reference to the latter. Concessions and permits affect the enjoyment of public subjective right to the environment, both by entitiesengaged in a business activity and those affected by the said activity. This impact may differ and depends on whether a given permit or concession is granted or refused. However, both granting or refusing to grant them will result in restrictions of public subjective rights to use the environment.


Author(s):  
Jose Antonio De França ◽  
Clesia Camilo Pereira Pereira ◽  
Eduardo Tadeu VIEIRA Vieira ◽  
Paulo César de Melo Mendes Mendes ◽  
José Humberto Cruz Cruz ◽  
...  

This article examines the accountability process of private foundations that are overseen by the Public Prosecutor's Office for the Federal District and Territories (MPDFT) in Brazil. Accountability is a process that provides credibility to the management of nonprofit organizations. Private foundations and nonprofit civil associations use public resources by means of tax exemptions and fiscal immunity when they perform their statutory activities, mainly those related to education, health and social assistance. The research analyzes accounting reports of a sample of 31 private foundations to verify compliance to eight basic requirements of the accounting regulation ITG 2002/12 applicable to third sector nonprofit organizations. By using comparative and quantitative methodology, the research identifies robust evidences that the private foundations overseen by the MPDFT do not fully comply with basic regulatory requirements and produce incomplete accountability.


2012 ◽  
Vol 59 ◽  
pp. 93-104
Author(s):  
Kristina Jakutytė-Ancienė

Lietuvoje informacijos sklaidą visuomenėje kuruojančias institucijas siejantis viešosios erdvės laukas dažnai pajungiamas privatiems, komerciniams interesams, todėl stiprėjant pilietinės visuomenės poreikiui dalyvauti priimant ir įgyvendinant sprendimus siekiama nustatyti socialinį įsitraukimą (dalyvavimą) ir e. dalyvavimą lemiančius veiksnius. Vienas aktyviausių pilietinę veiklą įgyvendinančių organų – nevyriausybinės organizacijos.Lietuvoje e. dalyvavimas dažniausiai suprantamas kaip viešųjų paslaugų teikimas ar e. komercija. Siekiant aptarti e. dalyvavimą kaip komunikacinę sąrangą, stiprinančią dalyvaujamąją demokratiją ir pilietiškumą, neatsiejama viešosios erdvės, kaip informacijos sklaidos lauko, dimensija. Moksliniam tyrimui pasirinktas objektas – nevyriausybinių organizacijų e. dalyvavimo raiškos – Lietuvoje dar nenagrinėtas. Kyla mokslinė problema: ar trečiojo sektoriaus veikloms įgyvendinti pasitelktas e. dalyvavimas ir visuomenei aktualiems klausimams svarstyti ir viešinti išnaudojama viešoji erdvė gali paskatinti pilietiškumą, dalyvaujamosios demokratijos įsitvirtinimą ir užtikrinti visuomenės e. dalyvavimą?Expression of Non-governmental Organizations’ E-participationKristina Jakutytė-Ancienė SummaryThe public sphere uniting the Lithuanian institutions that supervise information dissemination in the public usually attracts private and commercial interest; therefore, with an increasing demand of civil society to participate in decision-making and implementation processes, it is necessary to define the factors that determine social involvement (participation) and e-participation. Non-governmental organizations are most active institutions implementing civil activities. In Lithuania, e-participation is usually considered as the provision of public services and e-commerce. In this article, e-participation is discussed as a communication framework enhancing participatory democracy and citizenship. According to this communicative aspect, e-participation is also analyzed as an integral part of the public sphere and as a dimension of information dissemination. The research analyses the expressions of non-governmental organizations’ e-participation, which have never been studied in Lithuania. The research is focused on the following scientific problem: may the e-participation used for the implementation of third sector activities and the public sphere used for the consideration and announcement of urgent issues encourage active citizenship, establishment of participatory democracy and ensure public e-participation?Key words: e-participation, public sphere, non-governmental organizations, postmodernism, critical theory, modern public sphere


Prawo ◽  
2017 ◽  
Vol 323 ◽  
pp. 299-310
Author(s):  
Jarosław Odachowski

Municipal economy — economic self-dependence of territorial local government and question of the public interestThe article is devoted to the problem of economic activity of territorial local government municipal economy. Important question is related to the idea called “municipal economy”. It means realiza­tion of “own tasks” by territorial local government. It is also necessary to indicate that in a sphere of economic activity of territorial local government there are two legal dimensions. First of these is an activity connected with the “public utility”. This question means that territorial local government has to supply general needs of all people who live in aparticular part of Poland. Second is linked with activity, which aim is to gain financial profits. The author also especially draws attention to the problem of process of public tasks privatisation. This phenomenon often appears nowadays. It con­sists of atransfer of public tasks from state or territorial local government to private organizations. Another way of mentioned privatisation is only connected with achange of method of realization public tasks but not akind of organization. In that situation state or territorial local government resigns from the public mode of making foregoing tasks and does it in aprivate way, which is relat­ed especially with payments. It is necessary to indicate influence of the public interest on a sphere of economic self-dependence of territorial local government in following dimensions: legal forms of undertaking of economic activity by territorial local government, continuity of economic activity of territorial local government, legal possibility of undertaking economic activity by territorial local government in mentioned above two legal dimensions and — last but not least — the transfer of public tasks from territorial local government to private organizations.


2018 ◽  
Vol 2 (3) ◽  
pp. 111
Author(s):  
Aswindar Adhi Gumilang ◽  
Tri Pitara Mahanggoro ◽  
Qurrotul Aini

The public demand for health service professionalism and transparent financial management made some Puskesmas in Semarang regency changed the status of public health center to BLUD. The implementation of Puskesmas BLUD and non-BLUD requires resources that it can work well in order to meet the expectations of the community. The aim of this study is to know the difference of work motivation and job satisfaction of employees in Puskesmas BLUD and non-BLUD. Method of this research is a comparative descriptive with a quantitative approach. The object of this research are work motivation and job satisfaction of employees in Puskesmas BLUD and non-BLUD Semarang regency. This Research showed that Sig value. (P-value) work motivation variable was 0.019 smaller than α value (0.05). It showed that there was a difference of work motivation of employees in Puskemas BLUD and non-BLUD. Sig value (P-value) variable of job satisfaction was 0.020 smaller than α value (0.05). It showed that there was a difference of job satisfaction of BLUD and non-BLUD. The average of non-BLUD employees motivation were 76.59 smaller than the average of BLUD employees were 78.25. The average of job satisfaction of BLUD employees were 129.20 bigger than the average of non-BLUD employee were 124.26. Job satisfaction of employees in Puskesmas BLUD was higher than non-BLUD employees.


2019 ◽  
pp. 109-123
Author(s):  
I. E. Limonov ◽  
M. V. Nesena

The purpose of this study is to evaluate the impact of public investment programs on the socio-economic development of territories. As a case, the federal target programs for the development of regions and investment programs of the financial development institution — Vnesheconombank, designed to solve the problems of regional development are considered. The impact of the public interventions were evaluated by the “difference in differences” method using Bayesian modeling. The results of the evaluation suggest the positive impact of federal target programs on the total factor productivity of regions and on innovation; and that regional investment programs of Vnesheconombank are improving the export activity. All of the investments considered are likely to have contributed to the reduction of unemployment, but their implementation has been accompanied by an increase in social inequality.


Sign in / Sign up

Export Citation Format

Share Document