The purpose of this publication is to present the complexity of the problem with responsibility for violation of public finance discipline by persons, who represent entities outside of the public finance sector and receive subsidies from the local government units budget. The cause of this responsibility is disbursement of the grants contrary to their purpose. Avariety of adjudication committee judgments in cases of the breach of public finance discipline and the administrative courts decisions show the problem of responsibility of the beneficiaries of grants. The study provides a direction of necessary changes to the existing legal solutions in this area.
With progressive globalization, changes in the business environment and growing competition, modern companies have been facing challenges and the need for anticipating changes and new threats in the market. Consequently, enterprises operating in a situation of uncertainty are forced to analyze everything that is happening both outside and inside the organization in detail. Managers should pay attention to the atmosphere in the enterprise, communication, cooperation, motivation, etc. The ability of the organization to utilize and manage human resources rationally in order to improve the effectiveness and quality of work is critical. New challenges in the organization, diversity of activities, implementation of new or appropriate rebuilding of old methods (functions) can be ensured by their audit, especially HR audit, whose task is to examine all issues related to the implementation of the personnel function. The aim of this paper is to discuss an audit of personnel functions conducted in a local government unit and to present guidelines, effects and results aimed at improving work and its quality. The paper has a theoretical and empirical character.
The main aim of the article is to present the relationship between urban policy and the marketing activity of the presidents of Wrocław, Wałbrzych, Legnica, and Jelenia Góra during the period of the 2014 local government election campaign. Analysis of the marketing activity of the presidents, conducted via chosen social media, enables presentation of the most important conditions and reasons for using urban policy in the competition for the support of citizens – potential voters. First, it will show that the marketing actions of a president during an election campaign are not the means of creating the image of a city but gaining the support of voters. Second, the analysis will prove that the election message constructed by presidents is based on the actions conducted in the various areas of urban policy.
Leszek Kaźmierczak-Piwko, Piotr Dubicki and Adrianna Dybikowska
Application to the Minister of Administration and Digitization of the Republic of Poland for a regulation regarding the merger of Zielona Góra City and Zielona Góra Commune into one localgovernmentunit, Annex to Resolution No. LXIX.607.2014 of the Zielona Góra City Council of 8 July 2014. Zielona Góra City Council 2014, [online] Available at: http://bip.zielonagora.pl/system/obj/37950_0607-LXIX-2014-z01.pdf
Czornik M., (2013), Miasto i jego produkty [in:] Studia Ekonomiczne, Uniwersytet Ekonomiczny w Katowicach, no. 147 Turystyka miejska
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Customer and Local Government Employees Satisfaction , carried out in the framework of the project: Implementation of management improvements in localgovernmentunits in the area of Western Pomerania province . Project manager: T. Lubińska, J. Witek.
Ebert, U. & Welsch, H. (2004). Meaningful environmental indices: A social choice approach. Journal of Environmental Economics and Management , Vol. 47, No. 2.
Fernando, M.A.C.S.S., Samita, S. & Abeynayake, R. (2012). Modified Factor Analysis to Construct Composite Indices: Illustration on Urbanization Index. Tropical
1. Act of 27 April 2001. Environmental protection law (Journal of Laws of 2013 r., Pos. 1232 with later change).
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4. Constitution of the Republic of Poland of 2 April 1997
Dubravka Jurlina Alibegović, Sabina Hodžić and Emira Bečić
The role of local government units and the level of fiscal autonomy are the main drivers of local development activities in countries. The aim of this paper is to measure the level of fiscal autonomy of large cities that have been identified as conductors of local development activities in three Southeastern European (SEE) countries, namely Croatia, Serbia and Bosnia and Herzegovina, as well as to compare the level of fiscal autonomy between large cities and other remaining local units in the respective countries. The results of the research measured by the index of fiscal autonomy and compared with the index of fiscal autonomy of all remaining local government units in each of these countries indicate limited fiscal autonomy. Th is research provides new scientific evidence and fills the gap regarding the level of fiscal autonomy of large cities to improve and increase their budget capacity.
Decentralisation of public finance in Poland was an important element of changes in the political system of the country. As a result, some tasks of the state were transferred to the local government level. The purpose of this paper is to analyse the budget expenses on cultural tasks incurred by local government units in Poland in the years 2003–2012 and outlines the legal frameworks of the local government financial management in Poland. Using a model based on the double logarithmic function, the author tests a hypothesis, according to which the broadly understood culture might be regarded as a necessity or luxury good, depending on the value of the coefficient of elasticity of the expenses on culture incurred by local government units in relation to the gross regional product.
interventionism, which found a theoretical support in institutional economics. An important role in this area is to be played by localgovernmentunits (j.s.t.). They constitute an active link of intervention at the local and regional levels. Local authorities have a number of instruments allowing to influence economic structures by implementing their own local policy ( Sztando, 2000 , Szlachta, 1992 ). Such policies are reflected in development strategies developed by j.s.t., among other things. It can be said that there is a feedback between the strategy and the development