Instytucja osobowości prawnej w okresie PRL jako narzędzie ograniczania autonomii jednostek przez państwo autorytarne

The purpose of this paper was to analyze how the regulation of legal personality by positive law affected the rights and freedoms of individuals in the period of the Polish People’s Republic. The possession of legal personality leads to the empowerment of an organization and facilitates it by pooling resources to achieve a certain goal. Having legal personality also gives an entity a certain autonomy vis-à-vis other entities, including its members and the state. The analysis has shown that in the period of the Polish People’s Republic, positive law was deliberately used to limit the possibility of creating entities with their own legal personality. The formal concept of a legal person was used instrumentally as a tool to impede the possibility of building an organization outside state control. It also led to a structurally incorrect and practically questionable recognition of the judicial capacity of entities that did not have legal personality. In addition, using the concept of an economic unit in the area of economy, a functional criterion was adopted to determine the participants of economic turnover, which also broke with the traditionally adopted in this respect approach based on legal personality. This led some of the representatives of civil law doctrine at that time to consider the institution of legal personality as useless, which testified to the fact that the legal environment and the applied mechanisms typical of an authoritarian state suppressed any autonomy and independence of interest underlying a separate legal personality.

The Importance of the Integrative Relationship Between Cause and Effect Analysis and The Sustainable Balanced Scorecard in Solving Problems of Economic Units

The aim of the research is to highlight the complementarity between cause-and-effect analysis and the Sustainable Balanced Tag Card. The problem with the research is that economic units are poorly aware of the theoretical and philosophical foundations of cause-and-effect analysis and their importance in costing and solving administrative problems and inadequate attention to financial and non-financial measures. In order to achieve the objective of research and test its hypotheses, the Wasit Textile and Weaving Plant of the State Company for the Textile and Leather Industries, located in the centre of the Wasit prefecture, has been selected as a centre for research. Its performance has been evaluated and a model has been presented to solve the problems it faces through a cause-and-effect analysis scheme with a sustainable balanced tag card (SBSC) that details all environmental and social aspects, both quantitative and financial. A set of conclusions has been reached, the most important of which is that the cause-and-effect relationship is not just a correlation, but a reasonable relationship between the level of the activity and its costs, because it gives analysts and managers confidence in the relationships repeatedly estimated in other sets of data, The identification of cost guides gives managers a vision of several methods they use to reduce costs and the quantity of routers, and the sustainable balanced labeling card uses both financial and non-financial performance measures to bridge the gap arising from the use of financial measures only, as well as to measure and improve performance , The economic unit wishing to take advantage of the characteristics of the adopted economic unit strategies that are relevant to each dimension of the sustainable balance tag and its drawbacks should be careful not to reduce the costs of products or services on an ongoing basis, and focus not only on reducing costs, but also on providing distinct products and services that meet

Boulding’s Psychic Capital: The Linking of Individual and Collective Identities

The purpose of this article is to establish that Kenneth E. Boulding, an economist whose work also encompassed many other disciplines, provided a valuable insight within the study of psychology. Boulding observed that while in an economic unit there is a store of financial capital which is necessary for continued existence, also in human nature there is a need for a reserve of psychic capital that is vital for the mental health of the individual and society. Psychic capital does this by providing a link consisting of positive feelings shared between the individual and the larger grouping. Boulding proposed that a coherent body of thoughts, memories, and emotions may be shared between individual and collective minds as shared psychic capital. Finally, some present-day examples are given whereby the consequences of a loss of psychic capital have been observed with particular emphasis on collective depression and suicide.

The efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

Economic Stabilization after the Treaty of Trianon: Challenges and Possibilities

The ‘Great War’ had harmful impacts on Hungary’s national economy. With the disintegration of the Austro-Hungarian Monarchy, the former self-sufficient economic unit broke into six different entities, which had far-reaching consequences in Central and Eastern Europe. Economic difficulties were further aggravated by rampant inflation. Finally, the loss of the majority of raw materials by the Treaty of Trianon meant that Hungary was cut off from its sources of supply. The following paper examines the impacts of economic reconstruction in Hungary. The analysis also focuses on the development of industry, agriculture, and trade in the 1920s.

The effect Culture Dimensions on Quality of Integrated Reporting from the perspective of stakeholders

The preparation of integrated Reporting is a new form of reports that aims to provide a comprehensive picture of the performance of the economic unit, and because the quality of reporting is a critical aspect of integrated reports, so the research aims to demonstrate the impact of cultural dimensions on the quality of integrated reports from the point of view of stakeholders, assuming that the dimensions Cultural has a significant relationship with the extent to which the quality of integrated reporting is achieved, that the most important findings of the research states that cultural dimensions have a role in enhancing the quality of integrated reporting, that cultural dimensions have very important effects on ethics, social responsibility of economic units, organizational culture and administrative practices, The research recommends, in light of the different cultural dimensions between different business environments, whether national or international, the need to interact with the environment and the societies in which the economic unit operates, to enable it to provide environmental, social or ethical information, along with financial, strategic and governance information in an annual report.

Utrum sapienti competat prolem habere?

This chapter considers fourteenth-century Italian debates about the costs of marriage to the work of a philosopher. Following Heloise’s famous injunction against the idea of marriage to Abelard, when she railed against the impact it would have upon his work, this chapter investigates how the terms of this conversation were transformed by the insights of lay intellectuals of cities like Arezzo, Bologna, and Florence, who were grappling with the implications of fatherhood as part of the economic unit of the household, and its role in the political life of the city.

The role of quality cost measurement in improving product quality

The research aims to demonstrate the knowledge pillars of quality costs and the role of measuring the elements of quality costs. This is excluding the elements of failure costs and identifying and improving the level of product quality. Any economic unit seeking to compete in the local and global markets must achieve better product specifications, i.e. higher quality. This cannot be done, but through the use of many techniques, methods and special skills. Quality costs act as a measure or indicator of the performance of the economic unit and the extent of improvement in it. This also contributes to the process of evaluating its strategic performance, for example, to what extent does the increase in spending on research and development costs contribute to reducing other costs? Thus, the economic unit should direct its attention towards the costs of preventing the activities that host value in a way that helps reduce the costs of evaluation and failure of both types (non-value-adding activities). Therefore, if the economic unit is able to produce high-quality products, this enables it to adopt a price policy in the markets and to enable it to achieve a competitive advantage , The most prominent results of the research are that the classification of quality costs is one of the main tasks for determining, calculating and analyzing quality costs. The economic unit that has decided to manage quality costs should select the appropriate quality cost model that includes the categories and elements of quality costs. The most important recommendations are to increase spending on activities, prevention (value-adding activities) in order to reduce evaluation costs and failure in quality and focus on the reduction in evaluation costs and failure of both types should be greater than the increase in the costs of the assessment.

Multi-Factor Evaluation of the Financialization Degree of Polish Households in the Background of the Euro Area

Financialization is a term that is becoming increasingly popular in the Polish literature. One of its important aspects, which is multidimensionality, is often emphasized. It is a process whose effects are visible at all levels of the economy. The effects of financialization could be seen both at the national level and in the basic economic unit, which is a household. Firstly, the purpose of this study is to analyze changes, which in literature are considered to be symptoms of financialization in Polish households. The second, no less important goal, is to compare the level of financialization of Polish households with the level characteristic for countries belonging to the euro area.

Transformational Leadership Model & Marketing Supporting the Rall of Auditor According to Job Ethics and International Accounting Standard

The research includes (an exploratory study of economic units in Iraq after the year 2003). The aims of our study can be clarified through the following questions: First: Does the exercise of the supervisory role in the economic unit require an important and essential role for the auditor based on the transformational leadership and self-marketing component. Second: Exercising the supervisory role in the economic unit requires adopting the arts of self-marketing for the accounts auditor to convey the content of his ideas and his method of work. Third: Does the application of international standards require the auditor’s involvement in a transformative leadership role, in order to reduce tensions and differences of opinion regarding the application of the mentioned standards. Fourth: Do workers in the various departments of the economic unit and mainly in the accounting departments need to be directed and led towards the new reality of applying international standards, or not.