Finanse lokalne a redystrybucja usług społecznych

Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej naukę

Superhydrophobic Surface by Replication of Laser Micromachined Pattern in Epoxy/Alumina Nanoparticle Composite

Superhydrophobic surfaces were obtained by superposition of microstructure—defined by replication of laser micromachined masters, with nanostructure—created by durable epoxy/γ-Al₂O₃ nanoparticle composite, used for replication. Hierarchical surface topography thus obtained consisted of hexagonally spaced microcavities and nanoparticle agglomerates, exposed on the replica surface by radio frequency (RF) air plasma etching. Surface topography was further enhanced by rims around the microcavity edges, resulting from nanosecond laser micromachining defects in aluminum masters. Subsequent wet chemical hydrophobization with 1H,1H,2H,2H-perfluorotetradecyltriethoxysilane (PFTDTES) provided superhydrophobic behavior in replicas with a microcavity spacing of 30 μm, as indicated by a water contact angle of 160° and a sliding angle of 8°. The preparation method is relatively simple, inexpensive, and potentially scalable.This work was supported by the National Science Centre of Poland through projects nos. 2011/03/N/ST8/05879 and UMO-2012/05/B/ST8/02876. The authors are grateful to Professor Weimin Liu and Professor Feng Zhou of the Lanzhou Institute of Chemical Physics, Chinese Academy of Science, for making the laser micromachining, JEOL SEM, and Drop Shape Analysis equipment available

Aktywność organów jednostek samorządu terytorialnego a ich dochody transferowe

The authors present a complex definition of the local authorities activity concept in connec- tion with most common concepts of public finance: the decentralisation of public finance and the decentralisation of local tasks. The authors emphasise the complexity of relations between these concepts and the impact of this complexity of relations in the context of public finance crisis, activities aiming at reduction of discrepancies between regions, etc. The article shows also the need of detailed economic and law analysis and broad, professional discussions, taking into account, as the starting point, the analogy between Poland and Spain

Evolution in Organization of the Vocational Education System in Poland and its Financial Dilemmas

In order to find a proper method of financing the vocational education system it is necessary to build a target model of vocational education. When building such a model, there should be known evolutionary transformations in the vocational education system. In his historical an alysis of the vocational education system, the author is trying to stress these moments, which had and continue to have a decisive importance for both the present and the planned system of vocational education, and he presents development trends in the sphere of vocational education as a stage in creating a target model. The solutions applied in Poland hither to envisage two ways of preparing qualified manpower. One of them is the vocational education system subordinated to local educational authorities and the other - vocational training centers attached to industrial plants . The experience of many countries and the scientific - technical progress taking place all the time speak in favour of the latter solution as a leading one. However, acceptance of such a solution has multiple consequences. This concerns also the structure and the functioning of the financing system. In this area, the most important problems are those concerning choice of forms and sources of financing . Besides, it is necessary to determine ways and methods of financing vocational education. Dilemmas existing here are presented in this article.Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej nauk

Consequences of Differentiated Levels of Labour Costs in Social Services

Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę

The Ukrainian Tax System

Our discussion intends to present the Ukrainian tax system. This goal is justified by the very limited knowledge of the topic, despite the Ukraine being one of Poland’s largest neighbours, both regarding the size of her territory and the number of population. The Ukraine certainly represents a very interesting and promising market. After the Ukraine became an independent stale in 1991, her lax system has been distinctly modified compared with fiscal solutions operated in the USSR. However, the system is still in need of adjustments to the economic system. The following levies are collected in the Ukraine: taxes, fees, customs duties and deductions. The levies are divided into central and local finance, but the division is somewhat unclear. Some taxes (levies) are paid to both the central budget and to municipal budgets. In addition, in the construction of some taxes or fees, e.g. in the simplified tax systems, one tax is replaceable by a dozen of other taxes and fees and it is distributed among the central budget, local budgets and pension funds. In today’s Ukraine, the following taxes are collected: personal income tax, value added tax, corporate income tax, cxcise taxes, tax on advertisements, municipal tax, tax on means of transport and tax on additional business activity. The taxes co-exist with a large number of fees. A general review of the Ukrainian tax system allows to conclude that it is more complicated than its Polish equivalent. The main difference is the higher number of fees. Its characteristic feature is the absence of two taxes that can be found in the Polish tax systems and in systems operated in the developed countries: the estate and gift tax and the real estate tax. In the Ukraine taxes account for about 70% of the budget revenues, with VAT being the most significant (30%) and the corporate income tax making up approx. 20%. The personal income tax is nominal: it represents slightly above 1%! Remove selectedZadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę

Directions of the Polish Tax System Transformation in the 1990s and its Evaluation

Transformation of Polish economy required an adjusted tax system. The implemented adjustments had a very broad scope. They affected both particular taxes as well as tax system regulating act. The article attempts to evaluate adjustments introduced to the Polish tax system and their aims. It starts by discussing these that modified taxes and the tax system in the 1990s against a backdrop of theoretical premises. Then the adjustments are evaluated in terms of their effects. The final evaluation is provided as a set of conclusions.Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej nauk

Forms of Financing Vocational Schooling

Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę

Financing of Primary Education from Non-Budgetary Sources

The primary education in Poland is financed mainly from the state budget, but the practice proves that it is not the only source of financing. This is due to many reasons with the important of them including the system of planning based on specific norms, and a practice of allocating resources. Due to operation of these factors, an institution such a as a school obtains amounts of money, which do not meet its needs or within a structure differing from specific conditions in which it operates.Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej nauk