Zmiany budżetu jednostki samorządu terytorialnego w toku jego wykonywania – zakres, kompetencje

Artykuł traktuje o procesie wykonywania budżetu jednostki samorządu terytorialnego (JST) oraz zmianach dokonywanych w trakcie jego trwania. Autorka zwraca uwagę na złożoność zagadnienia związaną z przemiennością kompetencji w trakcie podstawowych faz procedury budżetowej. Przygotowanie projektu budżetu należy bowiem do kompetencji organu wykonawczego, jego uchwalenie- do organu stanowiącego, zaś wykonywanie – do organu wykonawczego JST.Publikacja dofinansowana przez Urząd Miasta Łodzi; Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00

Edukacja uczniów z Ukrainy na terenie powiatów: włodawskiego, krasnostawskiego, chełmskiego i Miasta Chełm

Obszar będący pod nadzorem Delegatury w Chełmie Kuratorium Oświaty w Lublinie to teren przygraniczny, najbliższy Ukrainie. Wybuch wojny spowodował, ze głównie tam pojawiali się pierwsi uchodźcy. Konieczność zapewnienia nauki przybywającym dzieciom stanowiła wielkie wyzwanie. W artykule przedstawione są osobiste refleksje dotyczące tych dni

Analiza oczekiwań pacjentów objętych ambulatoryjną opieką medyczną w Podstawowej Opiece Zdrowotnej

Introduction. Primary health care is the main and fundamental link in the healthcare system. The proper functioning of medical facilities, the correct diagnosis of patients’ needs and meeting their expectations contribute to improving their quality. Aim of the study. Analysis of the patients expectations covered by the outpatient medical care in primary health care. Material and methods. In the study 104 people in the Specialized Clinic Family Medicine Rudak-Med in Torun were involved. Juczynski adapt questionnaire PRF (Pateint Expectation List) by Solomon and Quine was used. Results. Patients covered by outpatient medical care have different expectations. To the greatest extent it depends on the kind of examination taken during a visit to obtaining information for clarifying the causes and nature of the dis ease, at least in obtaining emotional support. It has been shown, that the more support they received (emotional, explanations of illness, information about treatment), the higher level of satisfaction with the service. Expectations regarding information on research and treatment are at a mean level. The highest demand for emotional support was seen in people with low education and in unemployment. People with higher education do not have such expectations. Higher level of satisfaction was achieved by patients with long membership to the clinic. Long period of time increases the prestige of the institution and has a positive effect on satisfaction. Respondents covered by outpatient medical care have a high level of satisfaction. Conclusion. Analysis of the study may contribute to improving the quality of services through continuous innovation in the facility. The quality of services rendered by employees translates into patient satisfaction, and this in turn has an impact on staff satisfaction in his work.Wstęp. Podstawowa opieka zdrowotna stanowi główne i fundamentalne ogniw o systemu opieki zdrowotnej w ogóle. Właściwe funkcjonowanie placówek medycznych, prawidłowe rozpoznanie potrzeb pacjentów i spełnianie ich oczekiwań przyczyniają się do poprawy jakości leczenia. Cel. Analiza oczekiwań pacjentów objętych ambulatoryjną opieką medyczną w podstawowej opiece medycznej. Materiał i metody. Badaniami objęto 104 osoby będące pod opieką Specjalistycznej Przychodni Medycyny Rodzinnej Rudak-Med w Toruniu. W badaniu wykorzystano Listę Oczekiwań Pacjenta (PRF) w adaptacji Juczyńskiego. Wyniki. Pacjenci objęci ambulatoryjną opieką medyczną mają różne oczekiwania. W największym stopniu zależy im na pozyskiwaniu informacji dotyczących wyjaśnienia przyczyn i istoty choroby. Im więcej podczas wizyty otrzymają wsparcia (emocjonalnego, wyjaśnienia choroby, uzyskania informacji na temat leczenia), tym wyższy jest poziom zadowolenia z usługi. Najwyższe zapotrzebowanie na wsparcie emocjonalne zaobserwowano u osób z niskim wykształceniem oraz u osób bezrobotnych. Dłuższy czas przynależności do przychodni podwyższa prestiż placówki i wpływa pozytywnie na stopień zadowolenia z oferowanych usług. Wnioski. Analiza przeprowadzonych badań może przyczynić się do poprawy jakości usług poprzez ciągłe wprowadzanie innowacji w placówce. Jakość usług świadczonych przez pracowników przekłada się na zadowolenie pacjenta, a to z kolei ma wpływ na satysfakcję personelu z wykonywanej pracy

Nauka prawa finansowego po I dekadzie XXI wieku

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Local tax law constitutes the main instrument of implementing communal tax policy, even though the influence of commune bodies in this area is limited due to the scope of their law-making powers and a relatively simple structure of local taxes. Competences of communes in establishing the acts of local law concerning taxation do not result from their autonomy, but are implemented as an element of the decentralisation process of public finances as authorised by the state. Statutory provisions determine both limits of tax policy observed by communes and the instruments which they may apply. Additionally, if the instruments of policy in question are aimed at entrepreneurs, commune councils adopting relevant regulations are obliged to observe not only the provisions of the Polish tax law, but they are also to take into consideration the principles of granting state aid as determined by the EU and the national laws. Local tax law constitutes the main instrument of implementing communal tax policy, even though the influence of commune bodies in this area is limited due to the scope of their law-making powers and a relatively simple structure of local taxes. Competences of communes in establishing the acts of local law concerning taxation do not result from their autonomy, but are implemented as an element of the decentralisation process of public finances as authorised by the state. Statutory provisions determine both limits of tax policy observed by communes and the instruments which they may apply. Additionally, if the instruments of policy in question are aimed at entrepreneurs, commune councils adopting relevant regulations are obliged to observe not only the provisions of the Polish tax law, but they are also to take into consideration the principles of granting state aid as determined by the EU and the national laws.&nbsp

Wybrane instytucje systemu finansowego samorządu terytorialnego w Polsce

Selected Institutions of the Financial System of Self-Government in PolandThe right to carry out public tasks on its own behalf and on its own responsibility is one of the fundamental rights of any self-government unit, and its exercise is closely connected with, among others, those rights the exercise of which will, on the one hand, mobilise appropriate financial resources and on the other — make it possible to distribute them in a way that ensures the fullest possible satisfaction of the needs of the local community. The statutory framework of the actions of self-governments is created by the legislator. This is also the framework for the institutions of the financial system of self-government units associated with the share of these units in public revenue, as well as the organisation and spending of available resources. The institutions of the local government finance system differ with regard to their structure and degree of complexity, depending on the areas of the financial economy with which they are concerned. Institutions involved in collecting revenue of self-government units, such as, mainly, taxes, public fees or special subsidies, are part of the state’s public revenue system, and that is why their structure and mode of operation do not differ from those associated with this type of revenue. An exception is general subvention, which is part of the self-government revenue system only. Institutions dealing with expenditure, on the other hand, are shaped by the norms of specifi c acts adopted by the parliament, depending on the type of public tasks financed from the budgets of self-government units of various levels. Building up and spending financial resources of self-government units also needs to be properly organised. Under the current financial system, this objective is to be achieved through the finance law institution of the budget. It is a complex institution. It is based on legal norms referring to the rules applying to the planning of revenues and expenditures of self-government units as well as rules applying to the management of available financial resources, and the powers to make planning, implementing and controlling decisions with regard to budget management.Selected Institutions of the Financial System of Self-Government in PolandThe right to carry out public tasks on its own behalf and on its own responsibility is one of the fundamental rights of any self-government unit, and its exercise is closely connected with, among others, those rights the exercise of which will, on the one hand, mobilise appropriate financial resources and on the other — make it possible to distribute them in a way that ensures the fullest possible satisfaction of the needs of the local community. The statutory framework of the actions of self-governments is created by the legislator. This is also the framework for the institutions of the financial system of self-government units associated with the share of these units in public revenue, as well as the organisation and spending of available resources. The institutions of the local government finance system differ with regard to their structure and degree of complexity, depending on the areas of the financial economy with which they are concerned. Institutions involved in collecting revenue of self-government units, such as, mainly, taxes, public fees or special subsidies, are part of the state’s public revenue system, and that is why their structure and mode of operation do not differ from those associated with this type of revenue. An exception is general subvention, which is part of the self-government revenue system only. Institutions dealing with expenditure, on the other hand, are shaped by the norms of specifi c acts adopted by the parliament, depending on the type of public tasks financed from the budgets of self-government units of various levels. Building up and spending financial resources of self-government units also needs to be properly organised. Under the current financial system, this objective is to be achieved through the finance law institution of the budget. It is a complex institution. It is based on legal norms referring to the rules applying to the planning of revenues and expenditures of self-government units as well as rules applying to the management of available financial resources, and the powers to make planning, implementing and controlling decisions with regard to budget management