scholarly journals Designated Income Accounts in Budgetary Units of Municipalities as a Form of Partially Decentralised Redistribution of Public Finance Resources Allocated to Educational Services in Poland

2018 ◽  
Vol 3 (2) ◽  
pp. 58-69
Author(s):  
Zbigniew Ofiarski

The Act of 27 August 2009 on public finance, which has been in effect in Poland since the beginning of 2010, has changed the rules regarding the keeping of designated income accounts by a commune’s budgetary units. The Act limited the possibility to create designated income accounts within a commune budgetary units. The right to create such accounts is restricted only to budgetary units which perform educational tasks and is an exception from the principle of full budgeting, a principle meaning that a commune’s budgetary units have to transfer all their income to the commune’s budget, and all expenses of budgetary units are covered from the commune’s budgets. In case of educational services, these public tasks are performed by the commune’s budgetary units as organizational units that are most closely linked with the commune’s budget. An exception here, which is an option at the discretion of the Commune’s Council, is to create a designated income account within the commune’s budgetary unit. The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of administrative law, in particular, educational law and public finance law regarding the scope of applicability of designated income accounts for a commune’s budgetary units that perform educational tasks. The hypothesis that the financing of such expenses through a designated income account is a special form of redistribution of public financial resources in a commune was proven correct. The implementation of this form of funding is justified by the nature of public educational services and allows for more efficient management of this part of public finance. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).

2018 ◽  
Vol 3 (2) ◽  
pp. 46-57
Author(s):  
Małgorzata Ofiarska

The Act of 27 August 2009 on public finance – which entered into force on 1 January 2010 – and its later amendments have brought about significant changes in the scope of public services performed by the commune’s self-governments through budgetary establishments. The key change has been the limitation of these services, which triggered the necessity to implement new organizational methods and new financing solutions for public services hitherto carried out by budgetary establishments. Local government authorities were forced to choose between three organizational forms and three different ways of financing of the said services. At present, public services in a commune can be carried out through: a budgetary unit (a form most closely linked to the commune’s budget), a budgetary establishment (a form indirectly linked to the commune’s budget) and a municipal corporation (a form that in fact assumes full commercialization of public services).The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of local government law and public finance law regarding the scope of public services that can be financed through budgetary establishments. The hypothesis that the legislator’s implementation of new legal regulations since 2010 has led to implementation of more effective management methods with regard to public services and management of public finance allocated to these services was proven to be right. The legislator’s act of giving local government authorities relative freedom as to the choice of organizational and legal forms through which public services will be performed is tantamount to expecting that the authorities shall perform their tasks rationally. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).


2019 ◽  
pp. 327-334
Author(s):  
Michal Kozieł

Multi-annual planning is an essential tool in public finance law for the efficient management of public funds. The management by one-year budget should be accompanied by future planning exceeding one calendar year. Such planning is being made at the present time to a certain extent; however, the fulfilment of long-term plans, which cannot be enforced, can be perceived as the basic defect, which means that long-term plans are not obligatory for the next calendar year. The aim of this article is to determine whether, and if so, how it affects the rationalisation of public expenditure, a process that should lead to the efficient and economical use of public funds.


Author(s):  
V. A. Boldyrev ◽  

Introduction: claims for recognition of a registered contract as terminated and the right of obligation as absent combine the following features: (1) they are declaratory; (2) belong to the category of negative ones; (3) are not explicitly stated in the law; (4) are recognized by judicial practice; (5) are aimed solely at eliminating legal uncertainty. The unity of features determines the need to analyze these types of claims within a single study. Purpose: to establish the reasons for the occurrence in practice of claims for recognition of a registered contract as terminated and the right of obligation as absent. Methods: general scientific (dialectical) method of cognition of scientific concepts of private law; special scientific methods of cognition: formal-legal method, historical-legal method, method of comparative legal studies, forecasting. Results: the transition of the claim for recognition of the right of obligation as absent to the category of remedies directly referred to in acts of official interpretation of law entails great risks. As soon as the emerging practice is recorded in an act of interpretation, the following will happen. Firstly, the number of cases of its use in practice will be likely to increase, which will entail an increased burden on courts. Secondly, there will appear the prerequisites for the full formal legalization of the phenomenon, as has already happened with the recognition of a contract as not concluded and the recognition of the right to a thing as absent. Should there be no registration actions in the Russian legal system, there would not be so many claims of a negative legal nature recognized by practice, including the claim for the recognition of a registered contract as terminated. Protective legal rules aimed at regulating claim-based relations that have the purpose of ensuring a more stable existence of regulatory relations are often formalized in the law, being widely applied in practice by the time changes are introduced into the law.


2020 ◽  
Vol 2 (2) ◽  
pp. 126-147
Author(s):  
A. N. Vashchekin ◽  
◽  
A. V. Dzedzinsky ◽  

Introduction. The era of digitalization sets for researchers the task of systematizing the essential features of digital space, identifying the essence of the “right to the Internet” and the legitimacy of limiting the digital rights of citizens. Theoretical Basis. Methods. The authors studied the peculiarities of the digital environment as a specific integral area of legal regulation, the doctrine and legislation of several countries on the topic which determines the basis for the regulation of digital space in Russia. The formal legal method, synthesis, analysis, induction and deduction were used as research methods. Results. The wording of the basic concepts in the area under study is proposed: digital space, digital region, digital platform, etc. The measures to eliminate “digital wells” are indicated. The main properties of the information space and its derivatives are considered. The effects of any contradictions in the legislation of the country are shown. Discussion and Conclusion. As the study showed, the latest innovations in the legislation contravene the principle of the balance of interests, fail to meet the requirements of observing the rights of a person and citizen, and contradict the Constitution and international treaties of Russia. When comparing these measures with their foreign counterparts, a search was made for their potential shortcomings and proposals were presented on possible directions for their correction, taking into account the particular characteristics of digital space.


2011 ◽  
Vol 55 (1) ◽  
pp. 105-127 ◽  
Author(s):  
Danwood Mzikenge Chirwa

AbstractThe 1994 Malawian Constitution is unique in that it, among other things, recognizes administrative justice as a fundamental right and articulates the notion of constitutional supremacy. This right and the idea of constitutional supremacy have important implications for Malawi's administrative law, which was hitherto based on the common law inherited from Britain. This article highlights the difficulties that Malawian courts have faced in reconciling the right to administrative justice as protected under the new constitution with the common law. In doing so, it offers some insights into what the constitutionalization of administrative justice means for Malawian administrative law. It is argued that the constitution has altered the basis and grounds for judicial review so fundamentally that the Malawian legal system's marriage to the English common law can be regarded as having irretrievably broken down as far as administrative law is concerned.


2021 ◽  
Vol 15 (1) ◽  
pp. 162-170
Author(s):  
IGOR’ YU. SAMOKHVALOV

Introduction: the paper investigates migration situation in the country, reasons and prerequisites for migration-related crime, and identifies features of state prevention of migration offenses. Aim: by analyzing current migration situation, to identify problems in the field of migration-related offenses and how to counteract them at the current stage of society development. Methods: general scientific dialectical method of cognition, comparative legal method, empirical methods of description and interpretation; method of interpretation of legal norms. Results: having analyzed manifestations of migration-related crime we determine its signs, internal content, essence, types, and objectivity of existence; this allows us to put forward ways to counteract the current state of this type of crime. Conclusions: when studying how migration offenses are counteracted, we propose a number of measures that can change the existing crime situation in the migration sphere. Among them: strengthening the registration of migrants when passing the state border; increasing the responsibility of an unscrupulous employer who provides work to migrants in violation of current legislation, obliging unscrupulous employers to cover expenses related to the expulsion of illegally located migrants, strengthening the responsibility of the employer; tightening the sanctions of existing legislation for submission of false documents for registration by migrants and for registration based on false documents; strengthening the functional activities of the Federal Migration Service by granting it the right to perform intelligence-gathering activities and interaction with operative units of law enforcement agencies engaged in such activities; determining the priority of external and operative services to identify the facts of illegal stay of migrants in the territory of the metropolis; establishment of a single codified act – the migration code, regulating legal relations arising in the migration sphere. Keywords: migration-related crime; labor migration; uncontrolled migration of labor resources; legal status; victimization; migration diasporas.


Author(s):  
Елизавета Николаевна Валиева

В статье рассматривается проблематика общественных финансов. Дано определение государственным финансовым ресурсам. Охарактеризован процесс развития межбюджетных отношений в РФ, в результате которого формировался институт регулирования финансовых ресурсов государства. Сформулированы предложения, направленные на совершенствование данного института. The article deals with the problems of public finance. The definition of state financial resources is given. The process of development of interbudgetary relations in the Russian Federation, as a result of which the institution of regulation of financial resources of the state was formed, is characterized. Proposals are formulated aimed at improving this institution.


2021 ◽  
Vol 2 ◽  
pp. 90-96
Author(s):  
E. V. Markovicheva ◽  

The functioning of the jury in Russia has demonstrated not only effectiveness, but also a number of problems that need to be resolved. Such problems include the personal jurisdiction of criminal cases by jury. The article reveals the legal positions of the Constitutional Court of the Russian Federation regarding the right of minors to trial a criminal case in a jury. The approaches to solving this issue that have developed in the judicial practice of individual foreign states are analyzed, the main directions for further scientific discussion regarding the right of minors to a jury trial are outlined. The purpose of the article is to disclose various approaches to the administration of criminal justice in the relations of minors with the participation of lay judges. The theoretical basis of the study was Russian and foreign scientific works in the field of criminal procedure law, devoted both to the consideration of criminal cases with the jury, and the specifics of juvenile criminal proceedings. Using the comparative legal research method has allowed to reveal various approaches to the access of minors to jury trials in individual states. In Russian legislation and judicial practice the question of the right of minors to have a criminal case against them considered by a jury remains unresolved. The position of the Constitutional Court of Russia regarding the jurisdiction of such criminal cases is also controversial. The experience of foreign countries indicates that there is no universal way to ensure the right of a minor to a proper court. This issue is decided depending on the type of criminal process, the presence or absence of specialized juvenile courts. Any direct borrowing in this regard cannot be considered effective, but a generalization of foreign experience can create the necessary basis for optimizing both the work of the jury and criminal proceedings against minors.


2020 ◽  
Vol 2019 ◽  
pp. 126-133
Author(s):  
Vlad-Cristian SOARE ◽  

"The fundamental transformations through the Romanian state passed since the Revolution of December 1989, have also put their mark on the legal system. For this reason, there have been major changes in the content of administrative law. However, the regulation of the territorial-administrative subdivisions survived the change of political regime, due to Law 2/1968. Moreover, regulations on administrative-territorial subdivisions are also found in Law 215/2001 and in the 1991 Constitution, revised in 2003. This has led to problems of interpretation. Thus, on the one hand, we need to identify who has the right to constitute administrative-territorial subdivisions, and on the other hand, it must be seen whether the answer to the first question, leads to a possible interpretation that would be unconstitutional. At the same time, administrative-territorial subdivisions have created problems of interpretation regarding their legal capacity. Through this article, we have proposed to look at the issues mentioned above."


2018 ◽  
Vol 13 (1) ◽  
pp. 7
Author(s):  
Aries Susanty ◽  
Haryo Santoso ◽  
Pramudiastuti Nursyachbani

AbstrakPenelitian ini memiliki dua tujuan. Pertama, penelitian ini bertujuan untuk mengindentifikasi item layanan pendidikan dan non pendidikan yang dianggap penting untuk peningkatan kepuasan mahasiswa Fakultas Teknik Univesitas Diponegoro (UNDIP). Kedua, penelitian ini bertujuan untuk menyusun sejumlah rekomendasi untuk perbaikan atas item layanan pendidikan  dan non pendidikan yang dianggap penting tersebut. Terdapat 7 dimensi dan 28 item layanan yang digunakan untuk mengindentifikasi jenis layanan pendidikan dan non Pendidikan yang diterima oleh mahasiswa Fakultas Teknik UNDIP. Penelitian ini menggunakan Metode Kano dan Taguchi untuk mengindentifikasi item layanan pendidikan dan non pendidikan yang dianggap paling penting. Dalam hal ini, Metode Kano digunakan untuk memilih sejumlah item layanan pendidikan dan non pendidikan yang termasuk dalam kelompok attractive dan one-dimentional. Adapun Metode Taguchi digunakan untuk dua hal, yang pertama yaitu memverifikasi hasil pengelompokan dari Metode Kano sehingga diperoleh hasil yang lebih optimal dan mengurutkan  prioritas perbaikan dari item-item layanan yang termasuk dalam kelompok  attractive dan one-dimentional. Data untuk penelitian ini diperoleh dari hasil pengisian kuesioner oleh 120 responden untuk kuesioner Kano dan 60 responden untuk kuesioner Taguchi. Hasil pengolahan data dengan menggunakan Metode Kano menunjukkan bahwa terdapat 6 item layanan yang termasuk dalam kategori one-dimensional dan terdapat 2 item layanan .yang termasuk dalam kategori attractive. Selanjutnya, pengolahan data dengan menggunakan  Metode Taguchi diperoleh bahwa terdapat 2 item layanan yang perpindah dari one-dimensional ke attractive dan 1 item layanan yangberpindah dari attractive ke one-dimensional. AbstractAnalysis of the type of educational and non-educational services that are important for the enhancement of student satisfaction (case study Faculty of Engineering, Diponegoro University)] This research has two objective. First this study aims to identify the type of educational and non-educational services that are important for the satisfaction’s enhancement of the student of Faculty Engineering, Diponegoro University. Second, this study aims to formulate some recommendation for improving the type of educational and non-educational services that are important for the satisfaction’s enhancement of the student of Faculty Engineering. There are 7 dimensions and 28 indicators used to identify the type of educational and non-educational received by the student. This research uses the Kano and Taguchi method to identify the type of educational and non-educational services that are important for student. In this case, the Kano method is used to identify educational and non-educational services that are include attractive and one-dimensional categories. Whereas the Taguchi method is used to verify Kano’s categorize result for getting more optimal result than Kano method and to put priorities in the right order of those services that are include attractive and one-dimensional categories. Data for this research is got from questionnaires that were distributed to 120 respondents for Kano method and 60 respondents for Taguchi method. Kano method’s result showed that there are 6 type of services that are include in one-dimensional category and 2 type of services that are include in attractive category.  However, based on validation result that is using Taguchi method showed that there are 5 type of services that are include in one-dimensional category and 3 type of services that are include in attractive category.Keywords: Educational and Non-educational Services; Satisfaction’s Enhancement of Student; Faculty of Engineering Diponegoro Univesity; Kano Method; Taguchi Method.


Sign in / Sign up

Export Citation Format

Share Document