The paper presents the scope and scale of transformation of the defense industries of Central Eastern Europe (CEE) countries after the end of the Cold War and the collapse of the USSR. The starting point is the role and position of the armaments economy sector (armaments economy environment), embedded in the realities of the centrally planned economy, and its submission to the politics of the USSR. The turn of the centuries was a period of political and economic transformation conducted during the conditions of a deep economic recession. The defense industry was one of the economic sectors most affected by the crisis. The economic and defense policy of CEE countries was aimed at preserving the capabilities of the armaments sector. Restructuring activities initiated and forced by the change of the political and economic environment have already brought noticeable effects, even though the process has not yet been completed. Defense industry enterprises have become entities operating on the same terms and conditions as other companies on the competitive market. The method of comparative analysis and a case study supplemented with elements of descriptive statistics were used to evaluate the course of the processes. The study has been focused on the analysis of the course of the changes and examination of effects of the analyzed phenomena for the economy and defense of the CEE countries, taking into account primarily their scale and scope.
A comprehensive evaluation of scientific entities was made by the Ministry of Science and Higher Education in 2017. The evaluation concerned the activities of entities within 2013÷2016. It included 993 entities consisting of 14 military scientific and technical units (6 research institutes and 8 faculties of military universities). Results of scientific activities of all entities were compared by using the same methodology in order to find out an actual status of the Polish science and to estimate the required level of budget subsidies for particular entities. The process of their evaluation has accounted scientific and creative achievements, scientific capabilities, practical effects of scientific and development activities and other effects. The publication shows the ranking of selected military scientific-technical entities on the breakdown of other entities subjected to evaluation within the frame of specific criteria. Obtained results have been used to indicate necessary actions needed to improvement of achievements of the military scientific-technical entities and obtaining a higher scientific category in the next process of evaluation.
Polish-Ukrainian military-technical co-operation was renewed in the nineties at changed political, economical and military conditions. The military equipment is the object of the co-operation and the state institutions and contractors of defence sector are the subjects involved in its organisation. The paper focuses on evaluation of current state of bilateral co-operation, conditions of its development and reasons for the lack of clear effects. Bilateral relations on the state level are intense and their main effect contains declarations of the willingness for developing the co-operation. But on the level of subjects, activity of which decide on results of co-operation (companies of defence sector and scientific-research centres), the real effects are far beyond the expectations. The post-cold war differences of development conditions in two countries, different objectives of foreign and defence policy, and organisation of scientific-industrial background are indicated as the main reasons of the situation. Some rare examples of real effects indicate on a great potential for development of mutual relations and at the same time on many difficulties that has to be overcome in the future.
Streszczenie: Celem artykułu jest zaprezentowanie podejścia efektywnościowego do sposobu określania części wynagrodzenia, do którego mogą mieć zastosowanie podwyższone koszty uzyskania przychodów (k.u.p.). Koncepcja oparta jest na, oczekiwanej przez pracodawcę i rzeczywiście osiągniętej przez pracownika, wartości wytworzonych utworów. Punkt wyjścia w koncepcji stanowiły obowiązujące regulacje prawne oraz zasady i wyniki kompleksowej oceny jednostek naukowych przeprowadzonej w 2017 r. Wykorzystanie obiektywnych danych wejściowych pozwoliło na wypracowanie formuły, którą można wykorzystać w różnych jednostkach prowadzących działalność naukową lub badawczo-rozwojową, niezależnie od formy prawnej jednostki i obszaru, w jakim prowadzone są badania. Ograniczeniem koncepcji jest możliwość zastosowania jej głównie do działalności naukowej i badawczo-rozwojowej oraz konieczność modyfikacji dla akademickiej działalności dydaktycznej.Słowa kluczowe: koszty uzyskania przychodów, działalność naukowa i badawczo-rozwojowa, utwór.Abstract: The aim of the article is to present an efficiency approach relating to the method of assessment of the part of remuneration payments, in the case when increased tax deductible costs may apply. The value of the composition actually created by the member of staff pertaining to employer expectation is the core of concept. Present legal regulations as well as the principles and results of the comprehensive assessment of scientific units carried out in 2017 is used as the starting point. The use of factual data input allowed to develop a formula that can be used in various entities conducting scientific or research and development activities, regardless both the legal status of the entity and the field of the research works. The possibility to apply the concept mainly to scientific activities and R&D works forms the frame of concept use. In the event of concept adaptation to didactic activity some adjustment is required. 524M. Szlachta
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