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Provisions for financial risks in the commune: Analysis of legal, financial, and accounting solutions
Full text linkEconomic activities, as well as those from public sector entities, are also accompanied by the risk that is covered by obligatory or voluntary provisions that are simply understood as accumulated funds. The purpose of creating these provisions is very diverse. The aim of this article is to identify the awareness and behavior of municipalities towards the risks that accompany the implemented public tasks resulting in the creation of provisions. There are two hypotheses that were adopted: municipalities gather limited provisions of a certain type, and municipalities do not create optional financial and balance provisions. Research carried out shows that not all municipalities meet the statutory requirements for the creation of obligatory provisions. At the same time, the first thesis has not been confirmed, while the second thesis has been proven. The awareness of municipalities and their management in terms of the risks of conducted activities in the established provisions is negligible and unsatisfactory. The general information provided by local government units about insufficient income and revenue may explain, at least partially, the observed phenomenon
Dopuszczalność ustanowienia darowizny na wypadek śmierci na tle kodeksu cywilnego
Full text linkThis article examines the issue of the permissibility of establishing gifts in contemplation of death. The provisions of the Civil Code do not explicitly allow for such a possibility, but the issue has received significant interest in the civil literature following the Supreme Court’s 2013 ruling on the subject. The Supreme Court’s position provided no resolution to the discussion on the topic. On the contrary, it deepened certain problems and doubts even further. The paper juxtaposes opposing views on the admissibility of gifts causa mortis, in particular those concerning the freedom of testament. The issue may be of considerable practical importance for inheritance matters, even more so as there is still the need to regulate the aspect of gift mortis causa after the specific bequest is established. The introduction of gift mortis causa would allow for the realisation, in legal practice, of the freedom to dispose of property in case of death and to conclude agreements on such matters. The final part of the article expresses the author’s own position against the context of the presented argumentation and indicates de lege ferenda conclusions.W artykule przeanalizowano kwestię dopuszczalności ustanowienia darowizny na wypadek śmierci. Przepisy kodeksu cywilnego nie dopuszczają wprost takiej możliwości, jednak zagadnienie to spotkało się z istotnym zainteresowaniem w literaturze cywilistycznej na skutek podjęcia przez Sąd Najwyższy w 2013 roku uchwały w tym przedmiocie. Chociaż stanowisko Sądu Najwyższego nie rozstrzygnęło dyskusji, a wręcz przeciwnie — spowodowało, że pewne problemy i wątpliwości zostały pogłębione. W pracy zestawiono przeciwstawne poglądy w zakresie dopuszczalności takiego rozrządzenia testamentowego, w szczególności w zakresie swobody testowania. Zagadnienie to może mieć istotne znaczenie praktyczne dla spraw spadkowych, tym bardziej że po wprowadzeniu zapisu windykacyjnego nadal istnieje potrzeba uregulowania instytucji darowizny mortis causa. Wprowadzenie darowizny na wypadek śmierci przyczyniłoby się w praktyce prawnej do urzeczywistnienia swobody dysponowania majątkiem na wypadek śmierci i zawierania takich umów. W końcowej części artykułu zostało wyrażone własne stanowisko autora na tle przedstawionej argumentacji oraz wskazanie wniosków de lege ferenda
Polski
No full textThe article aims to identify any correlation existing between the level of experience of an entity in operating in the market and the management styles represented by the entity. The following research hypothesis was formulated: H1: business owners with short tenure are more likely to make quick risk-based decisions. The interviews of three entrepreneurs and literature analysis and critique were used to verify the research hypothesis. First, the general guidelines for risk management in multinational companies were reviewed to present and summarize the topic from a practical point of view and establish practical principles that can improve the professional strategy of the business owners in question. Based on these, the observed correlations between the level of seniority of business owners and the patterns of their risk management styles were characterized to establish reasonable relationships. It was concluded that, in search of broadening the area of operation, for a company to enter the international business arena successfully, it is imperative to conduct a comprehensive risk analysis. This analysis will help identify potential risks and allow the company to implement appropriate control measures. These measures are crucial in preventing the identified risks from negatively impacting company’s performance.Celem artykułu jest zidentyfikowanie korelacji pomiędzy poziomem doświadczenia podmiotu w działaniu na rynku a stylami zarządzania reprezentowanymi przez podmiot. Sformułowano następującą hipotezę badawczą: H1: właściciele firm z krótkim stażem są bardziej skłonni podejmować szybkie decyzje oparte na ryzyku. Wywiady z trzema przedsiębiorcami oraz analiza i krytyka literatury zostały wykorzystane do weryfikacji hipotezy badawczej. Najpierw przejrzano ogólne wytyczne dotyczące zarządzania ryzykiem w międzynarodowych firmach, aby przedstawić i podsumować temat z praktycznego punktu widzenia oraz ustalić praktyczne zasady, które mogą poprawić profesjonalną strategię omawianych właścicieli firm. Na tej podstawie scharakteryzowano zaobserwowane korelacje pomiędzy poziomem starszeństwa właścicieli firm a wzorcami ich stylów zarządzania ryzykiem, aby ustalić rozsądne relacje. Wnioskowano, że w celu poszerzenia obszaru działania, aby firma mogła pomyślnie wejść na arenę biznesu międzynarodowego, konieczne jest przeprowadzenie kompleksowej analizy ryzyka. Analiza ta pomoże zidentyfikować potencjalne ryzyka i umożliwi firmie wdrożenie odpowiednich środków kontroli. Środki te są kluczowe w zapobieganiu negatywnemu wpływowi zidentyfikowanych ryzyk na wyniki firmy
Zarządzenia Fryderyka II (1740–1786) regulujące nasadzenia wzdłuż dróg na Śląsku
Full text linkThe article analyses 17 royal Prussian and two chamber ordinances issued in the years 1743–1775 regarding tree planting along roads in Silesia. These circulars regulated the entire spectrum of matters, both organizational and technical, concernig roadside trees – their planting, maintenance, and protection
Funkcja fatyczna inskrypcji na późnoarchaicznych wazach ateńskich
Full text linkThis article proposes a new interpretation of the role of vase inscriptions from Archaic Athens. Despite the numerosity of the inscribed vessels, the function of these inscriptions often remains vague or unclear, as they are frequently used inconsistently and incomprehensibly. By analysing the vases as a complex, multimodal medium, and taking into account their communicative context, the author concluded that the main function of the inscriptions on the Athenian pottery was the phatic (or socializing) function. The inscriptions, combined with accompanying images and in the specific cultural context, represented a multimodal structure of the real world and became a complex tool to convey cultural content. They made the Athenian citizens feel a part of Greek cultural tradition and an elite group of literate people
Is 1 Corinthians 11:3B–15 an Interpolation?
Full text linkThis paper critically examines Timothy Milinovich’s thesis that 1 Corinthians 11:3b–15 is an interpolation. Milinovich argues that this passage, along with 1 Corinthians 14:34–35, was added by an anonymous interpolator. The author challenges this view by analyzing the performative structure of 1 Corinthians and the concentric figures within the text. He argues that the passage in question is integral to the letter’s overall structure and thematic coherence. The author also addresses the supposed inconsistencies between these passages and other Pauline texts, suggesting that they are consistent with Paul’s theology and the role of women in early Christian communities
Tax optimization in the context of non-disclosure of the object and basis of taxation, criminal, and economic consequences
Full text linkThis paper explores the complex landscape of tax optimization and tax avoidance, highlighting their legal, economic, and managerial implications. Tax optimization, often misunderstood as synonymous with tax avoidance, operates within the bounds of the law to reduce tax burdens and improve economic outcomes for businesses. In contrast, tax avoidance entails illegal practices aimed at circumventing tax laws, leading to detrimental effects on government revenues, market integrity, investor trust, and administrative costs.
The economic consequences of tax avoidance are multifaceted and impact various sectors of the economy. Widespread tax avoidance may limit government resources for key services such as infrastructure, education, and healthcare, hindering overall economic development. Additionally, it fosters unfair competition, eroding market integrity and diminishing incentives for legitimate businesses to thrive. Investor confidence may also weaken in regions affected by tax avoidance, leading to reduced capital inflows and economic stagnation. Moreover, combating tax avoidance requires significant resources from tax authorities, diverting funds from other essential areas of public administration.
Effective strategies are necessary at both national and international levels to comprehensively combat tax avoidance. Collaboration among stakeholders, including governments, businesses, international organizations, and civil society, is crucial for developing and implementing robust measures to tackle tax avoidance effectively. In this way, societies can safeguard public finances, promote fair competition, support economic growth, and maintain the integrity of the tax system, ensuring equal access for all stakeholders
Estetyka i/lub polityka neokonkretyzmu. Przypadek Ferreiry Gullara
No full textIn the late 1950s and early 1960s, the Brazilian poet Ferreira Gullar pursued a project he named “neoconcretism” — a project apparently distinct from his preceding and subsequent poetry, and bookended by the explosive economic success of developmental populism, at its beginning, and Brazil's 1964 military coup, at its end. What is the relation of Gullar’s neoconcrete period to Brazilian history? What is at stake, aesthetically, in Gullar’s poetic project? What are its politics? By way of addressing these questions, this essay attempts to shed light on the question of the relation between artworks and their social determination: in Marxist terms, between superstructure and base.Pod koniec lat pięćdziesiątych i na początku sześćdziesiątych brazylijski poeta Ferreira Gullar realizował odrębny projekt, który nazwał „neokonkretyzmem” – projekt wyraźnie odmienny od jego wcześniejszej i późniejszej poezji. Jego źródła wiążą się z gwałtownym sukcesem ekonomicznym populizmu na rzecz rozwoju, a koniec z przewrotem wojskowym w Brazylii w 1964 roku. Jaki jest związek neokonkretnego okresu w twórczości Gullara z historią Brazylii? Jaka jest estetyczna stawka poetyckiego projektu Gullara? Jaka jest jego polityka? Odpowiadając na te pytania, niniejszy esej próbuje rzucić światło na kwestię relacji między dziełami sztuki a ich społeczną determinacją, a ujmując problem w kategoriach marksistowskich: między nadbudową a bazą
Osądy Kiry w mandze „Death Note” a problem kultury okrucieństwa
No full textCruelty and violence have been a part of our culture for centuries. They accompanied society at the turn of various periods. This phenomenon gradually evolved from gladiatorial fights to violent television programs. Nowadays, the media — especially television — are treated like ancient arenas where battles were fought to the viewers’ delight. The culture of cruelty is also seen in the Death Note manga. In this paper I will show that the judgments made by the protagonist are presented by the media in the generic guise of a show. With Geoffrey Gorer’s notion of ‘the pornography of death,’ Louis-Vincent Thomas’s ‘cannibalism of the eye,’ as well as the issues related to the culture of cruelty as understood by Marek Krajewski, I will examine and prove that the main character’s actions have become a part of the media spectacle of death, and are eventually reduced to mass entertainment. I conclude with a statement that the protagonist’s actions, initially captured by the media in moral and ethical terms, are subjected to the phenomenon of commercialization, to which a large part of society acquiesces