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

|

2010

|

tom 13

|

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

Trendy i zmiany strukturalne w spółdzielczości

80%

Wyrzykowska B.

Zagadnienia Doradztwa Rolniczego

|

2014

|

nr 1(75)

22-35

EN

This paper presents a new paradigm of cooperative societies and the major changes that have occurred in the cooperative sector in Poland and abroad over the past 10 years. In addition, a discussion of the current challenges facing cooperatives. Development is a review. The data source was literature in the field of cooperatives and the report and the report prepared by experts from the National Cooperative Council. Analysis of the data indicates that the analyzed years, the number of cooperatives in Poland decreased by 2 361 entities. Change is the role of cooperatives – from a purely economic liability to the owners to multi-threaded, which owes its existence to various stakeholders. The world and European cooperatives noticeable are the two phenomena are: the concentration of their own potential and the creation of cooperatives in new areas of social and economic life.

3

ASSETS OF COOPERATIVE BEING LIQUIDATED - PART I (Majatek likwidowanej spóldzielni - czesc I)

80%

Stepnowska-Michaluk M.

Pieniądze i Więź

|

2009

|

tom 12

|

nr 3(44)

EN

The current legislation (Law of 16 September 1982 - Law on Co-operatives) provides that the assets of co-operatives are privately owned by their members, but it can still be shown that this rule can be seen differently at different stages of the existence of a particular co-operative, and especially in the period of its liquidation. It is also indicated that the structure of the assets of each co-operative is based on the funds strictly defined by law and the co-operative's statutes. These are: shareholders' payments fund and resources fund which are classified as obligatory co-operative's own funds. The co-operative can create at the same time other funds, operating under separate regulations and its own statutes. Principle is that these funds during the co-operative's economic activity are fully independent from each other and have very specific characteristics. Similarly, the co-operative put into liquidation remains a legal entity and continues to have command over its property, and until deletion from the companies register remains the assets' owner in terms of civil law. Commencement of the liquidation of a co-operative does not cause the loss of its property rights, especially those having character of real rights. In the course of the present study it was showed, however, that the opening of liquidation of the co-operative will bring about significant effects on the co-operative's assets. During the liquidation we can no longer speak of several independent co-operative's own funds, but about only one own fund. The above is a consequence of the fact that at the stage of liquidation, the co-operative is no longer conducting economic activity, and its main task is to liquidate the assets and satisfy the claims. Therefore, all funds of co-operatives from the date of liquidation commencement are somehow turned into one 'mass' serving the purposes of the liquidation procedures. Moreover, with the opening of liquidation, members of the co-operative are entitled to a number of claims of pecuniary character, which do not appear during other stages of co-operatives' existence. In addition, it was stressed that during the liquidation proceedings it is possible to transfer co-operative's assets to other entities working towards specific goals of the co-operative or social objectives - but the transfer procedure is not easy and is not admissible for all entities.

4

Analiza majątku polskich spółdzielni

80%

Konieczna I.

Zarządzanie i Finanse

|

2012

|

tom 2

|

nr 1

91-96

EN

The aim of this article is to analyze the assets of cooperatives. The analysis covered the period 2005-2010. A survey showed a decline in share of fixed assets for the benefit of financial assets in total assets. In subsequent years the rate of rotation of assets indicates greater productivity. In the same time the rate of profitability shows the increasing effectiveness of assets’ use.

5

ASSETS OF COOPERATIVE BEING LIQUIDATED - PART II (Majatek likwidowanej spóldzielni - czesc druga.)

60%

Stepnowska-Michaluk M.

Pieniądze i Więź

|

2009

|

tom 12

|

nr 4(45)

91-100

EN

After opening of liquidation, the cooperative still remains a legal entity and is in possession of its assets. However, said assets are no longer used in carrying out the cooperative's economic activity, but are completely subordinated to the objective of the liquidation: i.e. satisfaction or securing of interests of the creditors. After satisfying the creditors or securing their interests, members of the cooperative may decide that the assets remaining after the liquidation of the cooperative will be transferred as a contribution in kind onto the commercial law company created on the basis of the cooperative's assets. It is understood that such a commercial operation may take place both already during the liquidation process, as well as after its definitive end. The first method requires complete liquidation (dissolution) of the cooperative - it is the so-called. 'economic transformation' and passes almost simultaneously with the liquidation proceedings. The second method allows for formation of a limited liability company only after the end of the liquidation proceedings based on the assets of the liquidated cooperative. Moreover, after the end of liquidation also the possibility of creating a foundation based on assets remaining after the liquidation of the cooperative should be allowed. It seems that the creation of this entity will be possible only on the basis of a last resolution of the general shareholders meeting, and not on the basis of an independent decision of the liquidator, the may restrict the proprietary rights of the cooperative's members.

6

Ob istorii Vozdvizhenskogo Trudovogo Bratstva v sovetskiy period

60%

Avdasev V. N.

Mekhanizm Rehuluvannya Economiky

|

2012

|

tom 2 (56)

26-36

EN

This paper analyzes and organizes events of the final period of Vozdvyzhensk Labour Community in 1917-1929. The division into categories brothers against atheistic government is proposed. This paper analyses the causes of conformism members of the Community.

7

ĽUDOVÁ UMELECKÁ VÝROBA AKO SÚČASŤ KULTÚRNEHO DEDIČSTVA

60%

Jaďuďová L.

Muzeológia a kultúrne dedičstvo

|

2019

|

tom 7

|

nr 1

177 – 191

EN

Folk art production is a valuable part of cultural heritage and a significant form of expression of the creative arts of previous and present generations. The article is a reflection on the development of folk production in Slovakia from the end of the 19th century, when folk production was organized by cooperation and association. The activities of these institutions gradually created favourable conditions to capture and ensure the development of folk art production. In 1945, it was possible to make the first attempt to underpin the development of folk art production in its entire scale.