Partycypacja finansowa a polityka państwa

• Autorzy: Maciej Kozłowski

Warianty tytułu

Financial Participation and State Policy

• Języki publikacji: PL

Abstrakty

Podstawowym celem artykułu jest próba ukazania wpływu organizacji rządowych na zakres partycypacji finansowej na poziomie przedsiębiorstwa, jednakże, aby w pełni zrozumieć charakter działalności związanej z partycypacją finansową, należy najpierw określić rolę, jaką organizacje te odgrywają na szczeblu krajowym w rozwoju partycypacji finansowej. W ten sposób niniejsza analiza kształtuje nowy wymiar w postrzeganiu zjawiska partycypacji finansowej. (fragment tekstu)

EN

In the article we can submit a proposition, that key influence on nature and range of financial participation exert fiscal and legal frames set up by central authorities, what can be confirmed by results of sectional and national research of financial participation carried out from 1990. What should be underlined, that it is not only a matter of regulation of status of participation programs in labor law and tax system, but it is also connected with company law, capital market, issue of stocks, admittance of financial tools to public turnover, with accountancy rules etc. For example, thanks to legal regulations of relating issue and of purchase of stock by companies, in Germany in 1998 the limitations relating to use option on purchase of stock were suppressed one did away (one put to death) what permitted to German companies to use this tool in financing of firms' growth, in spite of a lack of legislative initiatives and tax encouragements. In Italy, the reforms of corporative governments (e.g. greater protection of smaller investors), became the key factor in further development of financial participation based on share-based financial participation. (original abstract)

Słowa kluczowe

PL

Partycypacja finansowa; Partycypacja pracowników w zarządzaniu; Polska w UE; Polityka państwowa

EN

Financial participation; Personnel participation in management; Poland in EU; State policy

• Czasopismo: Acta Universitatis Lodziensis. Folia Oeconomica
• Rocznik: 2011
• Tom: 248 Konkurencyjność i innowacyjność gospodarki a bezrobocie
• Strony: 359--371

Twórcy

autor

Maciej Kozłowski

• Uniwersytet Łódzki

Bibliografia

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Identyfikatory

DOI

11089/1604