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Analiza optymalnego sposobu użytkowania jest coraz częściej wykorzystywana w ekonomice nieruchomości. Jest stosowana w procesie szacowania wartości nieruchomości oraz jako element rachunku opłacalności inwestycji. Zmierza do określenia jak najlepszego wykorzystania nieruchomości, wskazuje taką funkcję nieruchomości, która w danych warunkach może być uznana właśnie jako optymalna. Jest zatem zasadnym, by wykorzystać analizę optymalnego sposobu użytkowania w obszarze inwestycji w poprzemysłowe nieruchomości zabytkowe, w zakresie poszukiwania najlepszego kierunku zagospodarowania konkretnego zabytku techniki. W artykule zaprezentowano autorski algorytm umożliwiający określanie optymalnego sposobu zagospodarowania poprzemysłowej nieruchomości zabytkowej. Jego budowa została oparta na podstawie badań literaturowych i empirycznych.
The paper presents the research results on the adaptation of Highest and Best Use (HBU) analysis to the specificity of investing in industrial heritage. HBU is the concept in real estate appraisal that shows how the highest value for a property is arrived at. Highest and Best Use is always that use that would produce the highest value for a property, regardless of its actual current use. This immanent feature of this tool could be used in the redevelopment process, to discover a new use for neglected heritage sites. The results of the research led also to creating a roadmap, which is designed to help understand options for redevelopment of heritage sites.
The notion of public finance discipline refers to obeying the rules while managing public resources. It is mainly defined in the Act on Public Finance. For breaching these rules, strict discipline was set out in the Act on Responsibility for a Breach of Public Finance Discipline of 17 December 2004, amendments to which were passed on 19 August 2011 and introduced significant changes. The amended regulations entered into force on 11 February 2012. The article presents the reasons for the changes introduced to the regulations, as well as some of those changes that can positively influence the effectiveness of asserting responsibility, and the preventive and educational function of the regulations in the field. The article considers solutions that are important from the perspective of audit bodies which are obliged to notify of cases where public finance discipline could have been breached. The authors also describe proposals for potential further changes in these regulations.
Content available remote AUDITING IN THE GOVERNMENT ADMINISTRATION (Kontrola w administracji rzadowej)
Until recently, in ministries there were over 160 regulations of various types related to auditing, while some of other offices did not have any regulations whatever in the field. It was therefore necessary to introduce urgently some systemic changes that would strengthen the audit function in the government administration. The Act on auditing in the government administration, in force since 1 January 2012, does not repeal all detailed procedures binding so far, still it introduces unified standards for audit proceedings. The new Act clearly states their criteria and stages, the rights of the parties, a list of evidence and manners of audit documenting. Moreover, one document has been introduced to replace the audit protocol and the post-audit statement. This marks the beginning of a new stage in the functioning of institutional auditing in the government administration. On the basis of the Act, audit standards have been also developed, which comprise fundamental requirements as for managing, performing and ensuring audit quality. They are also meant to provide the basis for evaluating the quality of audit units in the government administration. At the same time, works on developing and implementing a system for specialist training have been started in the area of human resources management, to satisfy the needs of the audit staff. They are aimed at increasing the quality of the staff, so that to make the results of their work reliable and, consequently, to provide the basis for the heads of ministries and offices to take up managerial decisions and to improve the functioning of the government administration. The authors describe the provisions of the Act, and the activities of the Office of the Prime Minister that led to the development and adoption of the Act, and those related to its implementation.
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