SCIENTIFIC JOURNAL

Bielsko-Biała School
of Finance and Law
SCIENTIFIC JOURNAL
Academic Quarterly Publication
No 1 (2016)
BIELSKO – BIAŁA 2016
Scientific Council
Prof. Jerzy Osiaty ski (the President)
dr Tomás Vicente Ballesteros, Prof. de Derecho Procesal
Prof. Rudolf Brabeck
doc. ing. Martin Bugaj, Ph.D.
Prof. Jerzy Ciemniewski
Assoc. prof. Jacek Dworzecki
Prof. Vilhjálmur Egilsson
Prof. Jarosław Figwer
Prof. Helena akowska-Henzler
Assoc. prof. dr Rajmund Mirdala
Prof. Stanislav Mraz
Assoc. prof. Jan Ostoj
Prof. Stanisław Owsiak
Prof. Massimiliano Piras
Prof. Daniel Stavárek
Prof. Jana Štofková
doc. ing. Michal Tvrdo , Ph.D.
Assoc. prof. David Zámek
Editor in Chief
Assoc. prof. Jacek Binda
Field Editors
dr Ryszard Bełdzikowski
dr Jarosław Storczy ski
dr El bieta Rak-Młynarska
dr in . Stefan Senczyna
Statistical Editor
Assoc. prof. Danuta Jama
Language Editors
mgr Agnieszka Smyrska
ISSN 2084 – 1809
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Bielsko-Biała School of Finance and Law University Press
ul. Ta skiego 5, 43-382 Bielsko-Biała;
tel. (33) 82-972-12,15, fax (33) 82-972-21; www.wsfip.edu.pl
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TABLE OF CONTENTS
FINANCE AND ACCOUNTING
Articles
Anna K pa-Biraga – Entitlements and duties of government
administration authorities with respect to granting and accounting
of subsidies for local government units .....................................................4
Pavla Klepková Vodová – Bank liquidity and profitability
in the Polish banking sector ....................................................................19
Piotr J. Szpunar – Selected implications of the creation of the banking
union for the accession of Poland into the euro zone ..............................34
Wioletta wieboda – Advantages and disadvantages of functions
of financial and accounting systems used in accountancy ......................63
LAW
Articles
Ziemowit Bielak – Release of property – selected issues........................73
Łukasz Iluk – Environmental impact of wind power stations
in the report of the Polish Supreme Audit Office and in comparison
with German standards............................................................................89
Tomasz Jabło ski – Legal risks in sale transactions of shares
of a limited liability company conducted outside the territory
of the Republic of Poland ......................................................................108
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