Cultural institutions in Poland: the nature of their organisation and financing

Motivation: Previous research regarding the external conditions of public cultural institutions inspired us to analyse the internal conditions of individual institutions.Aim: The purpose of the current study is to answer the question of whether and how the internal regulations pertaining to theatres based on financial, organisational, and creative autonomy affect the financial and substantive performance of public cultural institutions. In order to achieve the aim of the study and answer the research question, we analysed cultural institutions in terms of their system. Additionally, the financial and substantive situation of the studied theatres was analysed.Results: The lack of clear process and entity requirements affects the dependence of the performance of public cultural institutions on individual, internal organisational arrangements, suggesting the need to unify these processes through a reform of these institutions. Attention should be paid to the transparency of public spending, organizational culture and effectiveness of public cultural institutions. In the current legal status, the conducted showed a large discrepancy in the results of the theatres studied

Financing rules of the activity of cultural institutions in the context of economic efficiency

Motivation: The authors are interested in the problem of financing of theatres as cultural institutions also because of the arising conflict between the objectives set by the organizers of the institutions, and those managers and artists consider the most important in the public cultural institutions.Aim: The aim of this article is the efficiency evaluation of statutory subsidies granted to cultural institutions in the context of subsidizing rules of these institutions.Results: The system of financing municipal cultural institutions is predominantly based on statutory subsidies from the organizer’s budget. Therefore, statutory grants play an important role of creating income and of stabilizing finances of cultural institutions. Their share in the total amount of revenue of the examined cultural institutions persisted at a high level throughout subsequent years of the study period. Although statutory subsidies significantly improve the financial situation of cultural institutions. Those which are using subsidies to a lesser degree, and those whose important source of financing their activities were their own revenues, are characterized by higher efficiency. Unfortunately, the analysis of the data indicates that there is a very small group of institutions characterized by a high indicator of financing

Productivity of polish secondary education

Cel – Celem artykułu jest identyfikacja zróżnicowania w poziomie zdawalności egzaminu maturalnego na obszarach miejskich i wiejskich poszczególnych województw oraz różnic w produktywności edukacji liceów ogólnokształcących oraz szkół zawodowych. Metoda badań – Wykorzystując techniki ekonometryczne, dokonano oceny zmiennych mających potencjalny wpływ na edukację w latach 2011–2018, w podziale na typy szkół oraz obszar miejski i wiejski. W celu pomiaru zmiany produktywności w czasie oraz wpływu zasobów na szkolnictwo średnie w Polsce obliczony został indeks produktywności całkowitej Malmquista wraz z jego dekompozycją. Wnioski – Przedstawione badania wskazują, że analiza przestrzennego zróżnicowania osiągnięć edukacyjnych może przynieść ważne informacje o funkcjonowaniu edukacji, a także o powiązaniu edukacji z innymi procesami kulturowymi i rozwojem społeczno-gospodarczym. Wskazują także na istotną rolę technologii w edukacji wiejskiej. Wpływ systemów technologicznych jest szczególnie widoczny w szkołach zawodowych na obszarach wiejskich, gdzie produktywność edukacji jest najwyższa. Nieco mniejszą rolę technologia odegrała w liceach na terenach miejskich. Oryginalność/wartość/implikacje/rekomendacje – Wyniki badań mogą być pomocne w wyzwaniach, przed którymi stoją edukatorzy pracujący na obszarach wiejskich.Purpose – The article’s aim is to identify the differences in the passing of the matura exams in towns and villages of individual provinces, as well as the differences in the educational productivity of general secondary schools and vocational schools. Research method – Using econometric techniques, the variables of the quality of education were assessed in the years 2011–2018. To measure the change in productivity over time and the impact of resources on secondary education in Poland, the Malmquist Total Productivity Index was calculated along with its decomposition. Results – The presented research shows that the analysis of the spatial differentiation of educational achievements can provide important information about the functioning of education, as well as about the connection of education with other cultural processes and socio-economic development. It also indicates the important role of technology in rural education. The influence of technological systems is especially visible in vocational schools in rural areas, where the productivity of education is the highest. Technology played a slightly less important role in high schools in urban areas. Originality /value / implications /recommendations – The results of the research can be helpful as regards the challenge faced by educators of rural [email protected]ł Ekonomii i Finansów, Uniwersytet Ekonomiczny we WrocławiuAfonso A., Aubyn M.S., 2006, Cross-country efficiency of secondary education provision: A semi-parametric analysis with non-discretionary inputs, “Economic Modelling”, vol. 23(3), pp. 476–491.Agasisti T., 2014, The Efficiency of Public Spending on Education: an empirical comparison of EU countries, “European Journal of Education”, vol. 49(4), pp. 543–557, DOI: 10.1111/ejed.12069.Alsyouf I., 2007, The role of maintenance in improving companies’ productivity and profitability, “International Journal of Production Economics”, vol. 105(1), pp. 70–78, DOI: 10.1016/j.ijpe.2004.06.057.Atkinson T., 2004, Report Measurement of Government Output and Productivity for the National Accounts, HMSO, Norwich, https://unece.org/fileadmin/DAM/stats/documents/std/naes/2004/wp.1.e.pdf [data dostępu: 27.09.2021].Bank Danych Lokalnych, Główny Urząd Statystyczny, https://bdl.stat.gov.pl/bdl/dane/podgrup/temat [data dostępu: 3.09.2021].Boser U., 2011, Return on educational investment: A district-by-district evaluation of U.S., Center of American Progress, Washington.Brzezicki Ł., 2018, Zestawienie badań polskiego szkolnictwa wyższego prowadzonych za pomocą metody DEA i indeksu Malmquista w latach 2005–2017, https://www.researchgate.net/profile/Lukasz_Brzezicki [data dostępu: 3.09.2021].Chrzanowska I., 2009, Zaniedbane obszary edukacji pomiędzy pedagogiką a pedagogiką specjalną, Oficyna Wydawnicza IMPULS, Kraków.Coelli T.J., Prasada Rao D.S., O’Donnell C.J., Battese G.E., 2005, An Introduction to Efficiency and Productivity Analysis, Springer, New York, DOI: 10.1007/b136381.Coelli T.J., Rao, D.S.S., Battese, G.E., 2002, An introduction to efficiency and productivity analysis, Kluwer Academic Publishers, Boston, Dordrecht, London.Greene J.P., Forster G., 2014, The Teachability Index: Can Disadvantaged Students Learn? „Education, Working Paper”, no. 6, pp. 1–44, https://media4.manhattan-institute.org/pdf/ewp_06.pdf [data dostępu: 20.10.2021].Hanushek E., 2008, Education Production Functions, [in:] The New Palgrave Dictionary of Economics, Macmillan P. (ed.), Palgrave Macmillan, London, DOI: 10.1057/ 978-1-349-95121-5_1930-1.Hanushek E., 2020, Education production functions, [in:] The Economics of Education (Second Edition), Bradley S., Green C. (eds.), Academic Press, Elsevier, London, DOI: 10.1016/B978-0-12-815391-8.00013-6.Hanushek E., Ettema E., 2017, Defining Productivity in Education: Issues and Illustrations, “The American Economics”, vol. 62(2), pp. 165–183, DOI: 10.1177/0569434516688207.Hanushek E., Schwerdt G., Wiederhold S., Woessmann L., 2015, Returns to skills around the world: Evidence from PIAAC, “European Economic Review”, vol. 73, pp. 103–150.Hanushek E., Woessmann L., 2008, The role of cognitive skills in economic development, “Journal of Economic Literature”, vol. 46, pp. 607–668.Hanushek E., Woessmann L., 2015, The knowledge capital of nations: Education and the economics of growth, MA: MIT Press, Cambridge.Hattie J., Print M., Krakowski K., 1994, The Productivity of Australian Academics in Education, “Australian Journal of Education”, vol. 38(3), pp. 1–454, DOI: 10.1177/000494419403800302.Hill P., Roza M., 2010, Curing Baumol’s disease: In search of productivity gains in K-12 schooling, WA: Center on Reinventing Public Education, Seattle.Kapitał ludzki w Polsce w latach 2014–2018, 2018, GUS, https://stat.gov.pl/obszary-tematyczne/inne-opracowania/inne-opracowania-zbiorcze/kapital-ludzki-w-polsce-w-latach-2014-2018,8,7.html [data dostępu: 10.09.2021].Keller K.R., 2010, How Can Education Policy Improve Income Distribution? An Empirical Analysis of Education Stages and Measures on Income Inequality, “Journal of Developing Areas”, vol. 43(2), pp. 51–77.Kosieradzka A., 2012, Zarządzanie produktywnością w przedsiębiorstwie, Wydawnictwo C.H. Beck, Warszawa.Lee J.W., Barro R.J., 2001, Schooling quality in a cross-section of countries, “Economica”, vol. 68(272), pp. 465–488.Matyjas B., 2019, Środowisko wiejskie jako przestrzeń edukacji szkolnej dzieci, „Pedagogika Społeczna”, nr 3(73), s. 325–339, DOI: 10.35464/1642-672X.PS.2019.3.23.Nowakowska K., 2014, Rząd stawia na zawodówki, a uczniowie mówią: po szkole chcemy wyjechać z kraju, „Dziennik Gazeta Prawna”, https://serwisy.gazetaprawna.pl/edukacja/artykuly/829562,rzad-stawia-na-zawodowki-a-uczniowie-mowia-po-szkole-chcemy-wyjechac-z-kraju.html [data dostępu: 22.10.2021].Nurzyńska I. Wilkin J., 2018, Raport o stanie wsi. Polska wieś 2018, Wydawnictwo Naukowe Scholar, WarszawaOświata i wychowanie w roku szkolnym 2018/2019, 2019, GUS, Warszawa, Gdańsk, https://stat.gov.pl/obszary-tematyczne/edukacja/ [data dostępu: 3.09.2021].Reiser R.A., 2001, A History of Instructional Design and Technology: Part I: A History of Instructional Media, “Educational Technology Research and Development”, vol. 49(1), pp. 53–64.Równe traktowanie dzieci i młodzieży z obszarów wiejskich (w tym dzieci i młodzieży z niepełnosprawnościami) w dostępie do usług społecznych, zdrowotnych, edukacyjnych, sportowych i kulturalnych, 2020, Raport z badań, Stępniak K., Chlebicki M., Dąbrowski A., Wit H. (red.), Centrum Doradztwa Rolniczego, Kraków.Schwab K., Samans R., 2016, The future of jobs and skills, [in:] The Future of Jobs Report, Word Economic Forum, https://reports.weforum.org/future-of-jobs-2016/chapter-1-the-future-of-jobs-and-skills/#view/fn-1 [data dostępu: 10.10.2021].Społeczeństwo informacyjne w Polsce w 2019, 2020, https://stat.gov.pl/obszary-tematyczne/nauka-i-technika-spoleczenstwo-informacyjne/spoleczenstwo-informacyjne/spoleczenstwo-informacyjne-w-polsce-w-2019-roku,2,9.html [data dostępu: 10.10.2021].Sprawozdanie z egzaminu ósmoklasisty w 2020 r., 2020, Centralna Komisja Egzaminacyjna, https://cke.gov.pl/egzamin-osmoklasisty/wyniki [data dostępu: 9.10.2021].Sutherland D., Price R., Gonand E., 2009, Improving public spending efficiency in primary and secondary education, “OECD Journal: Economic Studies”, vol. 1, pp. 1–30, DOI: 10.1787/eco_studies-v2009-art4-en.Szymański, M.J., 2004, W poszukiwaniu drogi: szanse i problemy edukacji w Polsce, Wydawnictwo Naukowe Akademii Pedagogicznej, Kraków.Szuwarzyński A., 2018, Ocena efektywności procesu dyplomowania na studiach pierwszego stopnia w polskich publicznych uczelniach technicznych, „Nauka i Szkolnictwo Wyższe”, nr 2(52), s. 85–111.Triplett J., Bosworth B., 2003, Productivity measurement issues in services industries: “Baumol’s disease” has been cured, “FRBNY Economic Policy Review”, vol. 9, pp. 23–32, https://www.researchgate.net/publication/5050500_Productivity_Measurement_Issues_in_Services_Industries_Baumol%27s_Disease_Has_Been_Cured [data dostępu: 10.10.2021].Uczniowie na drogach Warmii i Mazur. Narodziny nierówności, 2016, Pilch T. (red.), WSIiE TWP, Olsztyn.Winthrop R., Williams T. P., McGivney E., 2016, Accelerating Progress in Education with Hands-On, Minds-On Learning, The Brookings Institution, Washington.Wolszczak-Derlacz J., 2018, Wprowadzenie: Badania nad efektywnością i produktywnością szkół wyższych, „Nauka i Szkolnictwo Wyższe”, nr 2(52), s. 7–13, DOI: 10.14746/nisw.2018.2.0.Wolszczak-Derlacz J., 2018a, Efektywność szkół wyższych w Polsce na tle uczelni europejskich – analiza dla dziewiętnastu krajów, „Nauka i Szkolnictwo Wyższe”, nr 2(52), s. 147–170, DOI: 10.14746/nisw.2018.2.5.Żółtak T., 2015, Statystyczne modelowanie wskaźników Edukacyjnej Wartości Dodanej. Podsumowanie polskich doświadczeń 2005–2015, Instytut Badań Edukacyjnych, Warszawa.1(107)12714

Evaluation of theater activity using Hellwig’s method

The aim of the presented study is a comparison of the effects of the operational activity of city and regional cultural organizations in the context of accessibility. The studies are also an attempt to find indicators (variables) determining the most effective financing methods for operational activity of cultural organizations. For this purpose, determining indicators were identified, which drive the efficient activity of theaters. The authors share the view that accessibility is the main factor determining the effectiveness of public cultural services. Hellwig’s method of the capacity of indicators’ information and development was used to identify efficiency drivers for cultural institutions. Classification based on financial and operational metrics led to the best organizations that can play a model role.Małgorzata Gałecka: [email protected] Smolny: [email protected]łgorzata Gałecka - Faculty of Economic Sciences, Wrocław University of EconomicsKatarzyna Smolny - Faculty of Economic Sciences, Wrocław University of EconomicsBalcerzak A., 2008, Efektywność sytemu instytucjonalnego a potencjał gospodarki opartej na wiedzy, „Ekonomista”, No. 6.Bruton G., Ahlstrom D., Han-Lin Li, 2010, Institutional Theory and Entrepreneurship: Where Are We Now and Where Do We Need to Move in the Future? Entrepreneurship Theory and Practice, Baylor University 3, DOI: 10.1111/j.1540-6520.2010.00390.x.Coase R., 1960, The problem of social cost, “Journal of Low and Economics”, Vol. 3.Constitutions of Republic of Poland of April 2, 1997 (Dz.U. nr 78, poz. 483).DiMaggio P., PowellW., 1983, The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, Vol. 48, No. 2, 1983, DOI: 10.2307/2095101.DiMaggio P., Powell W., 1991, The new institutionalism in organizational analysis. University of Chicago Press, Chicago.Dziechciarz J. (red.), 2003, Ekonometria. Metody, przykłady, zadania, University of Economics in Wroclaw, Wroclaw.Fiazoli R., Filippini M., 1997, Cost structure and product Mix of Local Public Theaters, Journal of Cultural Economics, Vol. 21.Gałecka M., Smolny K., 2017, Economic Efficiency of Cultural Institutions, Hradec Economic Days, Vol. 7(1).Gałecka M., Smolny K., 2017, Financing rules of the activity of cultural institutions in the context of economic efficiency, „Ekonomia i Prawo”, Vol. 16, Issue 4, DOI: 10.12775/EiP.2017.027.Guzik R., 2003, Przestrzenna dostępność szkolnictwa ponadpodstawowego, Wydawnictwo Uniwersytetu Jagiellońskiego, Kraków.Heilbrun J., 2003, A Handbook of Cultural Economics, Edward Elgar, Northampton.Hellwig Z., 1968, Zastosowanie metody taksonomicznej do typologicznego podziału krajów ze względu na poziom ich rozwoju oraz zasoby i strukturę kwalifikowanych kadr, „Przegląd Statystyczny”, nr 4.Herrmann-Pillath C., 2006, Cultural Species and Institutional Change in China, “Journal of Economics Issues”, No. 40(3), DOI: 10.1080/00213624.2006.11506935.Ilczuk D., 2002, Polityka kulturalna w społeczeństwie obywatelskim, Narodowe Centrum Kultury, Wydawnictwo Uniwersytetu Jagiellońskiego, Kraków.Kachniarz M., 2012, Efektywność usług publicznych – teoria i praktyka, Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław.Kosiński D., Teatr publiczny – azyl pod napięciem, electronic document, access mode: [http://250teatr.pl/idea,teatr publiczny azyl pod napieciem.html, date of entry: 02.03.2017].Kożuch A., Kożuch B. (red.), 2011, Usługi publiczne. Organizacja i zarządzanie, Kraków.Łukaszewicz O., Teatr publiczny, electronic document, access mode: [http://250teatr.pl/teksty,114,teatr publiczny.html, date of entry: 10.03.2017].Moritz H., 1974, Das Theater als Wirtschaftsfaktor, “Maske und Kothurn”, Vol. 20/1.O’Hagan J., Neligan A., 2005, State Subsidies and Repertoire Conventionality in the Non-profit English Theatre Sector: An Econometric Analysis, “Journal of Cultural Economics”, Vol. 29.Thorsby D., Withers G. A., 1979, The Economics of the Performing Arts, St. Martins Press, New York.Thorsby D., 1994, The Production and Consumption of the Arts: A View of Cultural Economics The production, “Journal of Economic Literature”, Vol. 32, No. 1.Thurik R., Dejardin M., 2012, Entrepreneurship and Culture, [in:] Entrepreneurship in Context, Gelderen M., Masurel E. (ed.), Routledge Studies in Entrepreneurship, Routledge, electronic document, access mode: [https://halshs.archives-ouvertes.fr/halshs-00943684/document, date of entry: 10.03.2017].Wojtyna A., 2008, Współczesna ekonomia – kontynuacja czy poszukiwanie nowego paradygmatu?, „Ekonomista”, nr 1.Zeliaś A., 2000, Taksonomiczna analiza przestrzennego zróżnicowania poziomu życia w Polsce w ujęciu dynamicznym, Wydawnictwo Akademii Ekonomicznej w Katowicach, Katowice.2(92)385

Productivity of public theatres in the times of COVID-19 : the example of Polish theatres

PURPOSE: Our article aims to analyze the changes in the productivity of cultural institutions during the Covid -2019 pandemic. We studied how much productivity has changed and saw which indicator was targeting the influx. The number of visitors in the theatre in a given year is taken as productivity. The research period is the years 2016-2020. We hypothesize that the productivity index in 2020 depended on most on the technology change.DESIGN/METHODOLOGY/APPROACH: The proper study was focused on Polish Public Theatres. The verification of the assumptions was conducted through the Malmquist index -Total Factor Productivity.FINDINGS: As a result of the research, it was found that the hypothesis was positively verified. The value of the Malmiqusita index shows significant changes in productivity between 2020- 2019 and 2019-2016. In particular, the considerable increase of the technological progress index is worth noting. In 2020-2019, the annual change regarding this index was as high as 1208.8%, while the technical efficiency decreased to 13.9% and TFP was 168.2% - the highest level over the whole period considered.PRACTICAL IMPLICATIONS: We noticed that for individual theaters, the productivity results were different. It means that not all of the theatres studied coped with the new conditions. Depending on the organization, the effects of using digital technologies may be different. This proves that each unit should be analyzed individually.ORIGINALITY/VALUE: These results seem to fully reflect the pandemic reality in which the technological factor was of crucial importance, an innovative research to describe the pandemic in the theatre sector.The project is financed by the Ministry of Science and Higher Education in Poland under the programme “Regional Initiative of Excellence” 2019–2022 project number 015/RID/2018/19 total funding amount 10 721 040,00 PLN.peer-reviewe

Financing rules of the activity of cultural institutions in the context of economic efficiency

Motivation: The authors are interested in the problem of financing of theatres as cultural institutions also because of the arising conflict between the objectives set by the organizers of the institutions, and those managers and artists consider the most important in the public cultural institutions.Aim: The aim of this article is the efficiency evaluation of statutory subsidies granted to cultural institutions in the context of subsidizing rules of these institutions.Results: The system of financing municipal cultural institutions is predominantly based on statutory subsidies from the organizer’s budget. Therefore, statutory grants play an important role of creating income and of stabilizing finances of cultural institutions. Their share in the total amount of revenue of the examined cultural institutions persisted at a high level throughout subsequent years of the study period. Although statutory subsidies significantly improve the financial situation of cultural institutions. Those which are using subsidies to a lesser degree, and those whose important source of financing their activities were their own revenues, are characterized by higher efficiency. Unfortunately, the analysis of the data indicates that there is a very small group of institutions characterized by a high indicator of financing.</p

The fiscal capacity of local government versus government expenditure, and its impact on eliminating interregional social inequalities in Poland

Social inequalities are a significant challenge in developing countries. Therefore, they should be treated as a leading priority in boosting socio-economic development. Such inequalities are a growing challenge for Poland. It is believed that social inequalities are behind Poland's relatively low position against other European countries in the Human Development Index ranking. Many factors influence social inequalities, one being the system of financing local government units. A critical area for considering social inequalities in the context of financial phenomena is the study of fiscal inequalities resulting from the implemented vertical division of public revenues among individual levels of public authority. The paper presents the results of research on the relationship between the fiscal capacity of local government units in Poland across voivodeships and the expenditure of government institutions, as well as the relationship of these expenses with social inequalities in voivodeships. To this end, six areas of social life were distinguished, for which the degree of inequality of transferred expenditure was determined using the Gini index. The method of the total order of objects was used to assess the impact of government institutions' expenditure on an individual's social situation across voivodeships. The conducted research showed both the weak dependence of government expenditure on individual units' fiscal capacity and its low effectiveness in eliminating inter-voivodeship social inequalities

Single nucleotide polymorphisms of NR3C1 gene and recurrent depressive disorder in population of Poland

Depressive disorder is a disease characterized by disturbances in the hypothalamo–pituitary–adrenal axis. Abnormalities include the increased level of glucocorticoids (GC) and changes in sensitivity to these hormones. The changes are related to glucocorticoid receptors gene (NR3C1) variants. The NR3C1 gene is suggested to be a candidate gene affecting depressive disorder risk and management. The aim of this study was to investigate polymorphisms within the NR3C1 gene and their role in the susceptibility to recurrent depressive disorder (rDD). 181 depressive patients and 149 healthy ethnically matched controls were included in the study. Single nucleotide polymorphisms were assessed using polymerase chain reaction/restriction fragment length polymorphism method. Statistical significance between rDD patients and controls was observed for the allele and genotype frequencies at three loci: BclI, N363S, and ER22/23EK. The presence of C allele, CC, and GC genotype of BclI polymorphism, G allele and GA genotype for N363S and ER22/23EK variants respectively were associated with increased rDD risk. Two haplotypes indicated higher susceptibility for rDD, while haplotype GAG played a protective role with OR(dis) 0.29 [95 % confidence interval (CI) = 0.13–0.64]. Data generated from this study support the earlier results that genetic variants of the NR3C1 gene are associated with rDD and suggest further consideration on the possible involvement of these variants in etiology of the disease

Expression of genes ESR1 and ESR2 encoding estrogen receptors and cognitive functioning in patients with depression

Introduction: Researchers are increasingly interested in the role of sex hormones and their impact on other than reproductive systems, including mental functioning. Estrogens acting through the receptors ESR1 and ESR2 may participate in the regulation of mood and cognitive functions. The aim of the study was to evaluate the expression of genes ESR1 and ESR2 encoding estrogen receptors in depressive disorders and search for relationship between gene expression, cognitive functioning and socio-demographic data. Material and methods: A total of 236 people (131 depressed patients, 105 healthy controls) participated in the study. Socio-demographic data were collected. Neuropsychological test have been carried out to evaluatecognitive functions. Venous blood was collected from all participants. RT-PCR was performed to evaluate the expression of genes ESR1 and ESR2 at mRNA level and enzyme-linked immunosorbent assay (ELISA) test to evaluate gene expression at protein level. Results: Participants suffering from depression were characterized by a higher level of ESR1 expression both at the mRNA and protein level. Expression of ESR1 and ESR2 genes might be related to functioning in the examined cognitive areas. Expression of ESR1 and ESR2 genes does not differ statistically significantly in terms of gender. Conclusions: ESR1 and ESR2 genes might play an important role in depression and cognitive functioning

Changes in long-term finance forecast initiatives list

Ustawodawca przypisał wieloletniej prognozie finansowanej funkcję wiodącą, która powinna nadawać pewien schemat rocznemu budżetowi samorządowemu. Nadrzędność wieloletniej prognozy w stosunku do budżetu przejawia się w konieczności uchwalenia jej w pierwszej kolejności, przy czym wieloletnia prognoza finansowa musi być zmieniana i dostosowywana do zmian w budżecie lub/i zmian budżetu. Celem artykułu jest wskazanie i ocena istotnych zmian zachodzących w wykazie przedsięwzięć wieloletnich stanowiących jeden z załączników do wieloletniej prognozy finansowej. Zmiany te mogą wynikać ze zmian przepisów prawnych lub być podyktowane koniecznością zgodności z budżetem JST.The Long-term Finance Forecast was decided to be the main document, that should lead annual budgeting for Local Governments. Primary role is confirmed through legal need of preparing Long-term Forecast first, before Budget. In the same time Long- -term Forecast will be updated as result of changes in budget allocation and/or changes in budget amount. This article will focus on changes within list of long-term initiatives within Long-term Finance Forecast. Those changes can be caused either by changes in legal rules or need of synchronization with Budget