Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja

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.

Nothing is Standard: the transformation of Standard Costing under State Policy in the USSR (1930-1934)

In the 1930s, active industrialization of the economy in the (United Soviet Socialist Republic) USSR was impossible without using modern management techniques and accounting methods. To increase the manageability of industrial enterprises, attempts to introduce standard costing imported from the (United States) US were undertaken. Previously called progressive and useful, after the policy of the Communist Party changed, standard costing was identified as a calculative technique that did not correspond to the goals of the socialist state. Soviet researchers formulated the principles of normative cost accounting, based on standard costing. The method of this new version was greatly simplified and lost its analytical focus. The paper investigates the influence of state policy on the transformation of standard costing methodology during the construction of the Socialist economy. The authors contribute to previous literature by focusing on the periodic press, professional societies, and educational institutions being used as tools of political power to put pressure on accounting theory and practice.

ORGANIZATION OF METHODS FOR ASSESSING THE STATE OF ECOSYSTEM ASSETS OF TERRITORIAL COMMUNITIES RELATED TO WATER

The purpose of the article is to substantiate scientific approaches to streamlining methods for assessing the state of ecosystem assets of territorial communities related to water, from the standpoint of sustainable nature management on an ecosystem basis. The modern scientific developments on estimation of cost of ecosystem services connected with water, are resulted in the leading international documents are investigated. The peculiarities of application of the methodological approach of ZEC (general economic value) are revealed, which provides taking into account both the real characteristics of the actual use of ecosystem services related to water and the potential (hidden) characteristics of their non-use. It is determined that the most promising in the process of assessing ecosystem services related to water may be the use of methods such as: "market" prices; normative; cost transfer; benefit transfer, scenario development method, subjective assessments. It is emphasized that these methods can be applied both separately and in certain combinations (combinatorics), due to the need to take into account the specifics of ecosystem services produced by ecosystem assets and the impact of integration processes within the ecosystem interaction of territorial spatial formations. In this context, the possibility of applying the concept of ZEC to assess ecosystem services related to water, on the example of the village of Semenivka Blagodatnensky united territorial community of Pervomaisky district of Mykolayiv region according to the author's methodology and formalized them using several methods. Further research has prospects in the following areas: formation of a comprehensive system approach to streamlining the methods of cost measurement of water-related ecosystem assets; development and introduction of effective methodological approaches to the assessment of ecosystem assets, which are based on the use of combinatorics of possible assessment methods, which are selected in accordance with the characteristics of the local territorial water resource potential.

Strategic democratic legitimation

This chapter lays out the theoretical framework for the study of international parliamentary institutions (IPIs). First, it argues that IPIs display few of the functional benefits that are commonly associated with the delegation of competences to international institutions. Second, it claims that the assumption of normatively committed member states of international organizations (IOs) does not explain either the weakness of IPIs, their appearance in many IOs composed of non-democratic states, or their absence from IOs with a solid democratic membership. Third, we suggest that the creation and empowerment of IPIs is better understood as a legitimation strategy that governments employ strategically in response to challenges to the legitimacy of the organization. Maintaining or improving the legitimacy of an IO is important because it enhances the stability of cooperation and prevents the disruption of its operation, and international parliamentarization is specifically useful when democratic legitimacy is the standard by which relevant audiences judge an IO. Finally, we identify six structural conditions that generate variation in the normative cost–benefit calculus of governments. These relate to institutional characteristics of the IO itself (authority, purpose, and scope), as well as its domestic and international environment (democracy, governance failure, and diffusion).

PROBLEMS OF СOMMERCIALIZATION ON THE SEED MARKET IN UKRAINE

The purpose of the article is to develop scientifically sound proposals for solving the problem of commercial circulation of seeds and planting material and payments for the use of intellectual property in Ukraine. The analysis of the current state and prospects of seed production in Ukraine is covered. The study found that the further formation and development of domestic breeding and seed production, the entry of domestic varieties in the international market, attracting foreign investment to create a seed industry infrastructure that would meet the world requirements and standards is not possible without the introduction of varietal certification of seeds in Ukraine, membership in Ukraine Organization for Economic Co-operation and Development (OECD) and accession to variety certification schemes. The basis for the development of domestic breeding and seed production is further seen through the introduction of a mechanism for obtaining royalties based on a real reflection of the use of the value of seeds and planting material, and their registration by an independent body of accounting, supervision and control, as well as support for national selection through the use of breeding payments for Farm Saved Seed. In order to set prices for seeds and planting material of a full-fledged market environment, the calculation of the normative cost, the purchase price for the plant and the selling price of 1 ton of winter wheat seeds have been proposed. Ways of resolving commercial circulation of seeds and planting material and payments for the use of intellectual property are highlighted. Prospective ways to accelerate the development of the organization of the market of seeds and planting material of Ukraine are outlined. The authors' views on the positive experience of using non-conventional and non-conventional seed material in the EU countries are outlined.Solving these problems will help to establish international cooperation of Ukraine in the field of protection of plant variety rights and commercial marketing of seeds and planting material.

Strength and Fatigue Performance of Steel Lazy Wave Risers With Change in Configuration Parameters

Steel Lazy wave risers are being increasingly used for deep water applications due to better strength and fatigue performance in the touchdown zone compared to steel catenary risers. Several parameters govern the design of steel lazy wave risers including the length of the catenary from hang-off to start of buoyancy section and the length of the buoyancy section. In this paper, a parametric study is performed to investigate the trends in strength and fatigue performance of steel lazy wave risers with change in configuration parameters. A normative cost assessment is also performed to show the impact of these design variables on overall cost of the system. Dynamic analysis is performed to check the change in strength and fatigue performance of steel lazy wave risers as the configuration parameters are changed. The results from the parametric study will assist in designing steel lazy wave risers which satisfy the strength and fatigue design criteria.

THE NORMATIVE STANDING OF ACCESS TO JUSTICE: AN ARGUMENT FROM NONDOMINATION

After elucidating and defending an account of access to justice that is consistent with most uses of that notion in academic and policy discourse, this essay examines some arguments that attempt to show the value of access to justice. It shows that one such argument (from non-domination) does a better job of illustrating access to justice’s normative significance than two frequently invoked competitors (the arguments from the rule of law and equality). In an era in which access to justice seems genuinely in peril, it is vital to appreciate the normative cost of its restriction or denial.