Wyniki wyszukiwania - Biblioteka Nauki

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Glosa aprobująca do uchwały Sądu Najwyższego z 9.12.2021 r., III CZP 16/21 - określenie maksymalnej wysokości kary umownej lub terminu końcowego do jej naliczania jako przesłanka ważności kary umownej

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Szejna S.

Rejent

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2022

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nr 12 (380)

61-81

EN

The subject of this glossis to determine the correcyness of the thesis expressed by the Supreme Court in the resolutions of December 9, 2021, III CZP 16/21 that: .It is permissible to reserve a contractual penalty for delay in the performance of the obligation in the form of speific percentage of the agreed contractual renumeration for each day of delay, even if yhe final date for calculating the contractual penalty and its maximum amount is not specified. The analyzed issudes are partially controversial in the doctrine, but well-grounded in the judicature. The subject of this glossary is not on theoretical, but above all practical. In economic practice, the parties often stipulate in the contract contractual penalties specified by indicating the grounds for calulating tchem, the calculation date of which is not konown in advance or the maximum amount of contractual penalties (eg contractual penalty for delay constituing .percentage. pf the renumeration value). Thus failure to approve the thesis adopted in the voted resolution of the Supreme Court would limit the possibility of cleaning contractual damages and consequently make it significantly more difficult for creditors to claim compensation in the event of non . performance or improper performance of an obligation, due to problems related to proving the premises for liability for damages on general principles, in including, among others the amount of damage.

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Glosa do wyroku Sądu Najwyższego z 17.03.2022 r., II CSKP 217/22 - dopuszczalność zastrzeżenia terminu, o którym mowa w Subklauzuli 20.1 FIDIC

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Szejna S.

Rejent

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2023

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nr 11 (391)

100-118

3

Glosa krytyczna do wyroku Sądu Najwyższego z dnia 13.06.2008 r., I CSK 13/08

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Szejna S.

Rejent

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2020

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nr 6 (350)

111-139

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Glosa krytyczna do uchwały Sądu Najwyższego z 30.06.2020 r., III CZP 67/19. Dopuszczalność zastrzeżenia kary umownej, o której mowa w art. 143d ust. 1 pkt 7a ustawy z 29.01.2004 r. - Prawo zamówień publicznych

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Szejna S.

Rejent

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2022

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nr 6 (374)

107-124

5

Glosa krytyczna do Wyroku Krajowej Izby Odwoławczej z 18.05.2015 r., KIO 897/15

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Szejna S.

Rejent

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2020

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nr 11 (355)

97-112

6

Pomiar w rachunkowości

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Szejna S. , Katedra Rachunkowości U. Ł.

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EN

The article is an attempt at answering a question whether accounting is a science about measurement. The traditional literature of this scientific discipline does not provide precise explanations in this respect. Thus, it is necessary to seek them in the sources of other disciplines such as mathematics, theory of knowledge, psychology, metrology and others. There has been presented a brief history of' the science about measurements and measures, including its history in Poland. More attention has been devoted to the contemporary concept of measurement as formulated by S.S.Stevens. Scales of measurement used by him for psychological studies can find their reference to accounting. They allow to formalize the description and classify the performed measurements of economiс events. This is illustrated by simple examples. Despite a restricted scope of the presented analysis, it leads to a conclusion that accounting may be called the science about measurement.

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Dopuszczalność stosowania per analogiam przepisów o umowie komisu, agencyjnej, generalną realizację inwestycji do umowy o zastępstwo inwestycyjne

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Szejna S.

Rejent

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2020

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nr 10 (354)

28-54

EN

The agreement of replacement contract is a arrangement for the providing services not regulated in other regulations (Article 750 of the Act of 23.04.1964 - Civil Code). The consequence of this state of affairs is that for the agreement of replacement contracts should be applied appropriate the order regulations (Article 750 of the Civil Code). The ability to properly apply the order regulations to the agreement of replacement contract does not solve all problems appearing in business transactions at the stage of concluding and performing obligations arising from the replacement contract relationship. Therefore, it is necessary to continue searching for a legal regime that would solve the mentioned problems.

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Dopuszczalność i skuteczność w prawie polskim zastrzeżenia w umowie o roboty budowlane terminu do zgłoszenia inżynierowi kontraktu roszczenia, o którym mowa w subklauzuli 20.1

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Szejna S.

Rejent

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2020

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nr 12 (356)

46-73

EN

The purpose of this publication is to determine the legal effect of the term reserved in Sub-Clause 20.1 of the FIDIC type for making an Engineer’s notification to the Engineer for a claim for an extension of the contract term or any claim granted under these FIDIC type conditions. The lack of a statutory definition of deadlines in the Civil Code of April 23rd, 1964, and other regulations, makes it difficult to define them. As a consequence, such a state of affairs makes it difficult to resolve the doctrine, case-law and construction practice, the dispute as to the effectiveness of shaping the will of parties to contractual deadlines (including the provision of FIDIC Sub-Clause 20.1). Thus the problem is not only theoretical and, most of all, practical. The decision to avoid the bankruptcy of many construction contractors, who are rarely the weakest party to the construction contract, is required to accept the contractual terms imposed by the Investor (such as Sub-Clause 20.1 FIDIC).

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Dopuszczalność zastrzeżenia w umowie zawartej w trybie ustawy z 11.09.2019 r. - Prawo zamówień publicznych kary umownej, o której mowa w art. 436 pkt 4a pr. zam. publ.

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Szejna S.

Rejent

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2021

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nr 11 (367)

36-48

EN

The subject of this publication is to determine whether it is permissible and effective to reserve the analyzed clause in a contract concluded under the Public Procurement Law, due to the content of Art. 483 § 1 of the Civil Code - allowing for a contractual penalty only in the event of non-performance or improper performance of a non-pecuniary obligation. The analyzed clause raises the same doubts as to its effectiveness as the contractual penalty for failure to pay or delayed payment of remuneration due to the subcontractor or further subcontractors, referred to in Article 143d (1) (7a) of the Act of January 29, 2004. - Public procurement law (equivalent to Article 437 paragraph 1 item 7a of the Public Procurement Law). In order to answer the above question, it is necessary to establish the legal nature of the analyzed clause and whether the provision of Art. 436 point 4a of the Public Procurement Law is a lex specialis in relation to Article 483 §1 of the Civil Code. A similar problem has already been resolved by the Supreme Court (i.e. it concerned the admissibility of stipulating a contractual penalty in a construction contract concluded under the old Public Procurement Law for non-payment or untimely payment of remuneration due to a subcontractor or further subcontractor, as referred to in Article 143d (1)) point 7a of the old Public Procurement Law). However, this resolution did not resolve the problems related to the relation of Art. 143d section 1 point 7a of the old Public Procurement Law to the provisions of the Civil Code on contractual penalty, and on the contrary - introduced even greater difficulties in interpreting this regulation of the old Public Procurement Law. Thus, it is advisable to take up the issues being the subject of this publication.

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Glosa krytyczna do wyroku Sądu Najwyższego z 12.03.2002 r., IV CKN 862/00

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Szejna S.

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nr 4 (360)

81-95

11

Charakter prawny uznania niewłaściwego przerywającego bieg terminu przedawnienia roszczenia

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Szejna S.

Rejent

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2021

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nr 6 (362)

24-43

EN

The subject of this publication is to determine the legal nature of the recognition of an incorrect claim resulting in legal effects in the form of interruption of the limitation period. The contentious issue in doctrine and case-law is whether improper recognition leading to the interruption of the limitation period is a declaration of will or knowledge? The analyzed issues are not only theoretical, but above all practical. Namely, adopting the view that improper recognition is a declaration of will, for the effectiveness of a declaration of will in the form of improper recognition interrupting the limitation period it would be necessary for it to meet the conditions for declarations of will (i.e. provisions regarding ability legal transactions; representation of natural and legal persons; forms of legal transactions; defects of declarations of intent). Thus, the provisions on declarations of intent should be applied to such declarations directly. On the other hand, adopting a different position would lead to the application of the incorrect provisions of declarations of intent to this recognition only accordingly (arg. From Article 651 of the Act of 23.04.1964 - Civil Code).

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Glosa krytyczna do wyroku Sądu Apelacyjnego w Warszawie z 24.04.2018 r., VII AGa 249/18

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Szejna S.

Rejent

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2020

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nr 2 (346)

91-108

13

System informacyjny rachunkowości. Analiza, Struktury, Projekty

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Jarugawa A. , Gorgolewski J. , Marcinkowski J. , Skowroński J. , Sobańska I. , Szejna S. , Świderska E. , Wysocka J. , Łódzki U.

Acta Universitatis Lodziensis. Folia Oeconomica

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1985

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tom 45

EN

This monographic is a result of long-term studies carried out by the research team from the Department of Accounting, University of Łódź, within the framework of an interministerial research project MR.I.30 , on "Development of Systems Analysis Methods und their Application in the National Economy". The aim of the project was to present accounting as an information system, in which measurement and communication of economic information in three time dimensions taken place by means of methods appropriate for accounting and serves requirement of the enterprise control.