Wyniki wyszukiwania - Biblioteka Nauki

1

THE LEGAL ASPECTS OF COOPERATIVE ENTITY FUNCTIONING IN THE MARKET ECONOMY CONDITIONS (Prawne aspekty funkcjonowania przedsiebiorstwa spóldzielczego w gospodarce rynkowej)

100%

Drozd-Jasniewicz I.

Pieniądze i Więź

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2010

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tom 13

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nr 1(46)

125-126

EN

Right now cooperatives are entities that operate according to the rules and conditions referring to all other forms of business. Cooperatives are the private entities, with assets owned by members-owners handed over for the group usage. Furthermore, besides special rules concerning the organizational form of the cooperatives, economic activity of cooperative entities is under the common laws for all economic entities on the market; among others: from scope of economics, finances, accounting, production, labor law, administration, management, the quality of provided services and control. The understanding and applying law in practice by management boards of cooperatives is an indispensable element of cooperative's functioning in present socio-economic system.

2

COOPERATIVE ENTITY IN THE STRUCTURE OF SMALL AND MEDIUM COMPANIES' SECTOR (Przedsiebiorstwo spóldzielcze w strukturach sektora malych i srednich przedsiebiorstw)

63%

Drozd-Jasniewicz I. , Jankowski J.

Pieniądze i Więź

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2010

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tom 13

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nr 1(46)

113-124

EN

With regard to the quality and quantity issues, the cooperative enterprises are typical small and medium size entities acting in all areas of the economic life. They have to comply with the regulation of the market law like all other enterprises. Four barriers determining the cooperative sector development can be specified: market, financial, legal and strategic ones. Although the economic potential of cooperative sector decreased in previous years it stll remains essential taking into account the number of cooperative entities operating on the market and the number of associated people. It should be noted, however, that the entire industry, in order to continue functioning and development, has to undergo deep restructuring and should focus more on the cooperation between cooperative entities as well as with the the non-cooperative ones. The cooperation between them is to be tightened.

3

MANAGEMENT OF COOPERATIVE'S HOUSING RESOURCES (Zarzadzanie spoldzielczymi zasobami mieszkaniowymi)

63%

Drozd-Jasniewicz I. , Jankowski J.

Pieniądze i Więź

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2010

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tom 13

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nr 4(49)

128-141

EN

Management of housing resources is binding from the first side with rising financial assets from people who live in this particular housing resource for its maintaining and from the other side is binding with the ability of effective use and management of those financial assets. In this article the efforts on the evaluation of effectiveness of cooperative's housing resources management has been taken. Due to carried out research and also on the basis of statistical data the Authors found out that the cooperatives' housing resources are managed in a modern way, according to the legally binding law regulations in respect to the laws of the people who live in it. The excellent prove for that is the smallest exploitation fee in calculation for 1 m2 in the cooperative's housing resources. In spite of the privatization the great majority of flats are still under the cooperative management. Moreover, the administration and management costs of those resources were the lowest in comparison to the other housing resources. The equipment of cooperative's housing resources with central heating system formed itself as a beneficial effect on the background of the council housing resources and community ones. In addition to that the biggest financial inputs on renovation and modernization were noticed particularly in cooperative's housing resources. These resources can be characterized as ones that have the lowest renovation gap and the high percentage of thermo isolation in use. In the summary of the work one very essential conclusion has been drawn. It says that housing cooperatives were exactly adjusted to the actual legal solutions of this kind of entities as housing resources and they took on in many cases the management role of the housing resources. In addition to that in many categories of the management effectiveness estimation the housing cooperatives were located on the top position among the others forms of housing ownership existing on the market.

4

CO-OPERATIVE ENTITIES AND THEIR FINANCIAL RESULTS AS A SOURCE OF FINANCING THEIR ACTIVITIES - RULES OF SETTING, CALCULATING AND USING IT (Wynik finansowy przedsiebiorstw spóldzielczych jako zródlo finansowania... - zasady jego ustalania...)

63%

Drozd-Jasniewicz I. , Jankowski J.

Pieniądze i Więź

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2009

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tom 12

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nr 1(42)

167-176

EN

Co-operatives are the enterprises operating in market economy on the rules and conditions concerning the all other forms of economic activity. They are obliged to keep books due to Accounting Act concerning their specificity and financial economy. The co-operatives accounting should therefore be based on the regulations of the Accounting Act and the Cooperative Law. Moreover, in referring to housing co-operatives, they should also follow the rules gathered in the legal act controlling the conditions of operating such co-operatives. The co-operatives are characteristic of their self financing and full responsibility for contractors, tax organs and their members. This means, that the co-operatives are fully responsible for the results on their economic activity and their liabilities. The result determining the market position of the co-operative is generated income. The obtained net profit can be accumulated as a source of its development or can be shared between co-operative's members due to its further consumption. The decisions regarding the usage of the net profit of the co-operative are taken independently by co-operative's members.