Innowacje społeczne w teorii i praktyce

Social innovations understood as designing and implementing of new, creative ways of meeting social needs have become increasingly important as they concern both a pursuit of rationalization of the state social expenditure and an aspiration to constantly improve the welfare of the society. The Authors focused on the following: contemporary pre-conditions and models of innovative processes, the essence of social innovations and processes of their generation (from the point of view of labor market, among other things), social innovations for persons in 65+ age group, broad dissemination of social innovations, the importance of social innovations for regional development. The book is complemented with case studies taken from practice of European countries.

 

The book is addressed to members of scholar staff, students and doctoral students of: economics, sociology, applied social sciences, social policy, management, administration, public management.

Accountancy of entities not involved in business activity ID: 1066027423

Entities not running business activity include, among others, associations, trade unions, employer organizations, chambers of commerce, foundations, representations of foreign entrepreneurs (as understood by provisions on the freedom of business activities), socio-professional farmer organizations, organizations of occupational self-regulation bodies, organization of economic self-regulation of crafts and the Polish Transport Insurers Bureau. It is estimated that over one million Poles is socially involved in activities of non profit entities and for over 120 thousand they are permanent place of employment.

 

One fact that reflects the scale of the phenomenon is that there are as many as 11 thousand foundations registered in Poland, along with 72 thousand associations, mainly focusing their activities on efforts related with health protection and rehabilitation, social and charity aid, education, protection of cultural heritage, broadly understood culture, as well as sport, tourism and welfare.

 

All above-mentioned entities are obliged to comply with the provisions of the Accountancy Act. Entities not involved in business activity are regarded as micro units, as defined under Article 3(1a) of the Act. They have to deliver simplified financial statements according to a specimen provided in the Annex no. 4 to the Act.

 

The manual, which we recommend both to students and to practitioners, makes the readers acquainted with the principles of organization of accountancy, bookkeeping identification and financial reporting in all types of entities not running business activity. The lecture, enriched with many examples and schemes of bookkeeping entries illustrating the issues discussed, ends with an index of typical bookkeeping entries, adjusted to a proposed accounts plan.