http://hdl.handle.net/11089/50472 2026-04-07T19:08:15Z http://hdl.handle.net/11089/50568 Collective bargaining as the First Pillar of a European Model of Participation Skorupińska, Katarzyna Collective bargaining and three forms of participation (direct, indirect, and financial) taken together, constitute four pillars of a European Model of Participation. The political debate in the European Commission about how to adjust participation to the challenges of the 21'st century caused the emergence of the Model, which is based on flexibility, innovation, utilisation of information technology, job security, life-long learning, enhanced education and training. The main aim of the paper is to describe strength of collective bargaining as the first pillar of the Model and main determinants of collective bargaining existence in the EU Member States. The article also attempts to present the latest changes in the field of collective bargaining connected with a pressure of global competition and a demand for wide-ranging flexibility. As the collective bargaining is closely related to trade unions activities, therefore, the paper also shows the diflerences in the structure of trade union confederations in the EU Member States and changes in union membership over recent decades. 2003-01-01T00:00:00Z http://hdl.handle.net/11089/50566 Construction of Personal Income Tax in the European Union. A case study of the Personal Income Tax of five Member States Ameyaw, Frank The aim of this article is to spell out and examine the differences in personal incomet Tax construction in the European Union, and also to review the importance of Personal income fax in the fax revenue of Member States. The justification for this stems from the fact that, the European Union countries are well developed and have long tradition of market economy and a better system of taxation. The tax system in these counties is a sort of model that other countries are trying to follow. Five of the Member States have been chosen in this paper as a case study. These countries include France, Greece, Germany, the Netherlands and the United Kingdom. In this paper, I present the generał characteristics of personal income tax, which is followed by the construction of PIT in the European Union countries with special emphasis on the chosen countries. Special attention has been paid here to the subject and object of taxes, the sources of revenue, the cost of earning revenue and fax rates and brackets, as well as tax exemptions and reliefs. Considering the fact that personal income tax plays a very significant role in the tax revenue of Member States, an indebt analysis of tax composition has been carried out in a bid to show its role. The paper closes with a description of the differences in tax construction of the European Union. 2003-01-01T00:00:00Z http://hdl.handle.net/11089/50565 Degeneration and development of worker cooperatives - selected aspects Kozłowski, Maciej Problems of degeneration and planning horizon have been analysed very widely and attempted to be solved through numerous empirical investigations. The investigations in cooperatives and democracy in a workplace also tended to indicate circumstances that accelerate and precipitate degeneration or, alternatively, the internal and external conditions which can help sustain democracy as well as counteract processes transforming cooperatives info typical private enterprises. There are many historical examples confirming that the possibility of sustaining genuinely democratic forms of cooperative organizations through their growth and pressure for greater efficiency is very limited and usually fails. This can be seen among other forms of employee ownership as well, though the post-socialist economies show high incidence of employee ownership. However, the available evidence suggests that the number of employee-owned firms (especially - cooperatives) is declining quite rapidly because of the degeneration process. On the other hand, there are same examples evidencing that degeneration is not inevitable as cooperatives grow. In the economic reality we can observe that various cooperatives face different combinations of conditions and environments that they can interpret, as well as to react to in different ways. Therefore, economic growth and outstanding economic results of cooperatives do not have to be these parameters and factors that are perceived as causing degeneration. Different kinds of empirical investigations show that the opposite is possible, namely, emergence of the regeneration processes that open new possibilities of supporting democratic forms of management in cooperatives. 2003-01-01T00:00:00Z http://hdl.handle.net/11089/50564 Internal and External Factors of Economic Growth in Poland Krajewski, Stefan; Działo, Joanna The focus of the paper is to develop and evaluate factors injluencing the economic growth in Poland. The factors are divided into two major groups: external and internal factors. The paper provides the analysis of relationships between the magnitude of particular factors and the rate ofeconomic growth in the country. It is stated that although external environment did not create favorable conditions for the economic growth, the internal factors, however, were of the most importance for the rate of economic growth in Poland. The paper ends up with same concluding remarks on the analyzed problems. 2003-01-01T00:00:00Z