CNS Czasopisma Naukowe w Sieci
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„Niepodleganie karze z powodu cudzego czynu” z art. 16b kodeksu karnego skarbowego. Analiza krytyczna
No full textThe publication concerns the 16b of the Fiscal Penal Code (FPC) — the institution of non-liability for punishment due to someone else’s act. It is an in-depth analysis of Art. 16b of the FPC. Dogmatic and practical issues were indicated. The study covers such issues as: ratio legis of introducing this institution; the essence, legal nature and conditions for the application of Art. 16b of the FPC. The main aim of the article was to assess the compliance of Art. 16b of the FPC with the principles of criminal liability for tax offenses and the principles of liability for tax offenses; and the compliance assessment of Art. 16b of the FPC with the essence and legal nature of the institution of failure to punish the perpetrator from Chapter 2 of the FPC. The article ends with partial comments and a final conclusion containing the de lege ferenda postulate addressed to the legislator.Celem opracowania jest analiza art. 16b kodeksu karnego skarbowego. Artykuł jest krytycznym zarysem tak zwanej klauzuli niepodlegania karze z powodu cudzego czynu. Przeprowadzono analizę z perspektywy ratio legis jej wprowadzenia, istoty tej instytucji oraz przesłanek ją aktualizujących, podstawowych zasad odpowiedzialności karnej za przestępstwo skarbowe, a także zasad odpowiedzialności za wykroczenie skarbowe, jak również funkcji, istoty oraz przesłanek stosowania instytucji zaniechania ukarania sprawcy z rozdziału 2 kodeksu karnego skarbowego uzasadnia uchylenie art. 16b
Prewencyjny monitoring trzeźwości pracowników. Zarys problematyki
No full textAs stated by the drafters of the Act on Amendments to the Labor Code and Certain Other Acts of June 7, 2022, the primary purpose of the attempt to modify the current labor law system, as well as its derivatives (particularly in the performance of contracts other than under labor law) was the need to create a legal basis for the employer to introduce and carry out preventive monitoring of employees for the presence of alcohol or alcohol-like agents in their bodies. Preventive measure extend to the possibility of expanding the scope of monitoring the private behavior of employees, including those performing tasks under a civil law contract, in the sphere covered by the Act on Upbringing in Sobriety and Counteracting Alcoholism of October 26 1982. Therefore, the new entitlement can only be exercised after the employer has first demonstrated the necessity of such actions and the effective protection of certain goods, as well as the effective fulfillment of information obligations in this regard. Indeed, the exercise of the rights in question may not, under any circumstances, give rise to any violations of the dignity and other personal rights of the employee (in the broad sense) subjected to control, including his/her rights under data protection law.Jak wskazuje projektodawca ustawy z dnia 7 czerwca 2022 roku o zmianie ustawy — Kodeks pracy oraz niektórych innych ustaw, podstawowym celem podjęcia próby zmodyfikowania obecnego systemu prawa pracy, jak i jego pochodnych (w szczególności w zakresie wykonywania umów innych niż w oparciu o prawo pracy) była potrzeba stworzenia podstaw prawnych dla pracodawcy do wprowadzenia i przeprowadzania przez niego prewencyjnej kontroli pracowników na obecność alkoholu lub środków działających podobnie do alkoholu w ich organizmach. Mowa tu o prewencji, która rozciąga się również na możliwość rozszerzenia zakresu monitorowania prywatnych zachowań pracowników, w tym wykonujących zadania w ramach umowy zlecenia lub o dzieło, w sferze objętej regulacją ustawy z dnia 26 października 1982 roku o wychowaniu w trzeźwości i przeciwdziałaniu alkoholizmowi. Dlatego też nowe uprawnienie może być realizowane wyłącznie po uprzednim wykazaniu przez pracodawcę niezbędności takich działań oraz zapewnieniu skutecznej ochrony określonym dobrom, jak i po efektywnym dopełnieniu obowiązków informacyjnych w tym zakresie. Realizacja danych uprawnień nie może bowiem w żadnym razie rodzić jakichkolwiek naruszeń godności oraz innych dóbr osobistych poddanego kontroli pracownika (w szerokim ujęciu), w tym również jego prawa na gruncie regulacji ochrony danych osobowych
Is a forged signature an “apple” or a “fruit salad”?
No full textThis article is penned as a result of the continuous significant findings in my daily forensic handwriting examination practice and experience.
The methodology and process followed in any forensic handwriting examination are central to its interpretation and reliability – the repeatability and reproducibility of the same tests giving the same results; its validity concerning the appropriateness of the chosen methodology and process; and the resulting accuracy or discriminative reliability of the expert opinion in reflecting the true state of the evidence.
In this regard, the present article poses the question firstly as to whether a forged signature is fundamentally a signature or handwriting? Once the implication of that question is understood and answered, the ensuing one is: in the interests of reliability, validity, accuracy, and best practice, what categories of comparison samples of the forger’s writing should be used as evidence to analyse, compare, and evaluate a questioned signature, the forger’s signatures, initials, or handwriting?
In short: in the pursuit of identifying authorship of any forged writing, and specifically a forged signature, whether disguised, free-hand simulated, traced, or even spuriously created, should the so-called apple be compared to apples (which would imply comparison to the signatures of the forger in the case of a forged signature), or is the forged signature a fruit salad that should be compared to the full potentiality and reper-toire of the entire writing skill range and master pattern of the suspected forger?This article is penned as a result of the continuous significant findings in my daily forensic handwriting examination practice and experience.
The methodology and process followed in any forensic handwriting examination are central to its interpretation and reliability – the repeatability and reproducibility of the same tests giving the same results; its validity concerning the appropriateness of the chosen methodology and process; and the resulting accuracy or discriminative reliability of the expert opinion in reflecting the true state of the evidence.
In this regard, the present article poses the question firstly as to whether a forged signature is fundamentally a signature or handwriting? Once the implication of that question is understood and answered, the ensuing one is: in the interests of reliability, validity, accuracy, and best practice, what categories of comparison samples of the forger’s writing should be used as evidence to analyse, compare, and evaluate a questioned signature, the forger’s signatures, initials, or handwriting?
In short: in the pursuit of identifying authorship of any forged writing, and specifically a forged signature, whether disguised, free-hand simulated, traced, or even spuriously created, should the so-called apple be compared to apples (which would imply comparison to the signatures of the forger in the case of a forged signature), or is the forged signature a fruit salad that should be compared to the full potentiality and reper-toire of the entire writing skill range and master pattern of the suspected forger
Competitiveness of international merchandise trade: The case of Poland
No full textThe aim of the article is to present the possibilities that qualitative classifications of industries and goods introduce to the analysis of structural changes in the economy, as well as to assess changes in the international competitiveness of Polish merchandise trade in the long term. The article presents a review of the literature and the results of authors’ own research on the structure of Polish merchandise trade. The study uses Lall’s classification of goods which is relatively innovative and rarely used in the existing literature. By using this classification and the analysis of revealed comparative advantages (RCA) we also managed to assess the competitiveness of Polish exports. The research shows that since Poland’s accession to the European Union, the international competitiveness of Polish trade in terms of its technological level has changed only slightly. After the growth in the first years of Poland’s EU membership, the share of high technology products in the export structure stagnated in the 2010s and was still lower than that of medium or low technology products. Throughout the researched period, the RCA for high-tech products remained on the “foreign” side
Too big, too small: Why the size of the FOMC does matter
No full textThe present article discusses the effectiveness of the decision-making body of the Federal Reserve System (Federal Open Market Committee, or FOMC for short) in the context of management. It focuses on the size of the FOMC as a group larger than the optimum of the group’s effectiveness (depending on the study, the optimum size of the group should be three to eight or five to seven people). The article also discusses the potential negative consequences of too large a group and ways to improve group decisions. The last part of the paper includes an explanation of the decision-making structural composition, and thus partially answers the question of why the FOMC consists of seventeen members, and its decision-making composition of twelve
Cyfrowy nadzór w chińskim modelu autorytarnego kapitalizmu
Get PDFThis paper examines the rise of digital authoritarianism in the 21st century. In this political regime, the state authorities exercise control over society via digital technologies while governing the national economy based chiefly on free-market principles.
The thesis consists of the statement that the elements of the digital economy, including artificial intelligence, digital platforms, and Internet of Things (IoT) communication, are the critical drivers of surveillance capitalism, characterized by unlimited access to any personal and business data. Subsequently, authoritarian governments benefit from possibilities of digital surveillance, including the control of media and the so-called behavioral surplus. It consequently leads to social manipulation, censorship, Internet shutdowns, and different kinds of punishment of citizens via social rating practices.
The analysis presents the case study of a model of Chinese digital authoritarianism, taking into account the rising popularity of this kind of regime in other countries, where political power is highly centralized. At the same time, the economic transformation has occurred there due to historical or specific geopolitical conditions.
The findings show that the development of digital authoritarianism is a consequence of surveillance capitalism, within which there is a global data flow via digital platforms. Although surveillance capitalism takes more sophisticated forms than digital authoritarianism, it still serves the same purposes of pursuing the interests of the political elites and influential market players, and it could be perilous for the democratic freedoms of citizens.This paper examines the rise of digital authoritarianism in the 21st century. In this political regime, the state authorities exercise control over society via digital technologies while governing the national economy based chiefly on free-market principles.
The thesis consists of the statement that the elements of the digital economy, including artificial intelligence, digital platforms, and Internet of Things (IoT) communication, are the critical drivers of surveillance capitalism, characterized by unlimited access to any personal and business data. Subsequently, authoritarian governments benefit from possibilities of digital surveillance, including the control of media and the so-called behavioral surplus. It consequently leads to social manipulation, censorship, Internet shutdowns, and different kinds of punishment of citizens via social rating practices.
The analysis presents the case study of a model of Chinese digital authoritarianism, taking into account the rising popularity of this kind of regime in other countries, where political power is highly centralized. At the same time, the economic transformation has occurred there due to historical or specific geopolitical conditions.
The findings show that the development of digital authoritarianism is a consequence of surveillance capitalism, within which there is a global data flow via digital platforms. Although surveillance capitalism takes more sophisticated forms than digital authoritarianism, it still serves the same purposes of pursuing the interests of the political elites and influential market players, and it could be perilous for the democratic freedoms of citizens
Pojęcie dokumentu elektronicznego w prawie cywilnym
Get PDFAccording to the Civil Code, a document is a carrier which makes it possible to get familiar with information (Article 773 of the Civil Code). Whereas according to Art. 3 Sec. 2 of the Act on informatization of the activity of entities performing public functions, an electronic document is a set of data constituting a separate entity, set in a specific internal structure and recorded on a computer data carrier.
It follows from the above that both definitions will apply in the public procurement proceedings, while according to the Civil Code, an electronic document is a carrier containing information, and according to Article 3 Sec. 2 of the Act on informatization, an electronic document is information recorded on a computer data carrier.
An electronic document can be created in various ways, with the use of specific software, so it can contain text elements created with the use of a text editor, graphic elements, photos, charts, drawings and even audio or audiovisual elements. Therefore, the nature and form of an electronic document cannot be specified in advance.
According to the Code of Civil Procedure, evidence from an electronic document containing a text and making it possible to determine its author is subject to the provisions on evidence from documents (Article 2431 of the Code of Civil Procedure), and other documents, which apart from the text also contain audio, video, graphic files, etc., are subject to the provisions of Article 308 of the Code of Civil Procedure. In both cases, the court may admit visual and expert evidence for the purpose of such proof.
An electronic document may be submitted in its original form, e.g. on a carrier or through access to a given IT system containing information which is the subject of evidence. It may also be submitted in the form of a copy, which must be a faithful representation of the original. Documents in electronic form may be submitted to the case file in pending civil proceedings in three forms: as electronic information carriers on which data are recorded, as a visualisation on a computer screen or as a computer printout. When it concerns a document originally drawn up in a paper form, it will be necessary to make an electronic certification of the document. Currently, the provision of Art. 129 § 21 of the Code of Civil Procedure provides that “electronic certification of a copy of a document provided by a professional representative acting in the case who is an attorney, a legal adviser […] takes place at the moment of introducing this document into the ICT system. Electronic certification of a document may also be performed by a public notary.”
The signature must be handwritten, although it may only contain the name or a pseudonym under which a person is identified. A paraphrase, containing an abbreviated signature or initials, is not considered as a handwritten signature. A mechanically reproduced signature is a copy of a handwritten signature, which may be made by means of a photocopying, photographic, digital or other method, but such a reflection of the signature does not constitute a handwritten signature, which is an element of the written form of legal transactions.Dokument w prawie cywilnym jest pojęciem podstawowym, które było wykorzystywane zarówno w prawie cywilnym materialnym, jak i w prawie cywilnym procesowym. Dopiero w nowelizacji kodeksu cywilnego z 10.7.2015 roku, która weszła w życie 8.9.2016, ustawodawca wprowadził do prawa polskiego legalną definicję dokumentu. I tak, zgodnie z art. 773 k.c., dokumentem jest obecnie nośnik informacji umożliwiający zapoznanie się z jego treścią. Zdefiniowanie dokumentu w prawie cywilnym materialnym spowodowało także konieczność zmian w k.p.c., w zakresie dowodu z dokumentów. Istotne znaczenia ma tu zmiana art. 2431 k.p.c., art. 308 i 309 k.p.c
Dokumenty elektroniczne gromadzone w toku postępowania podatkowego a powództwo o ustalenie istnienia bądź nieistnienia stosunku prawnego lub prawa wytoczone na podstawie art. 1891 k.p.c. (powództwo organu podatkowego)
Get PDFEvidence in civil proceedings initiated by the tax authority pursuant to Art. 1891 of the Code of Civil Procedure can amount to an electronically signed electronic document, and a document in the form of a text or image. These may be documents prepared both in the course of tax proceedings by the tax authority, as well as documents attached to the case files on the basis of relevant evidence requests of the parties to the proceedings, as long as they are of significant importance for the resolution of the case.Dowodem w postępowaniu cywilnym z powództwa organu podatkowego, wytoczonego na podstawie art. 1891 kodeksu postępowania cywilnego, może być zarówno dokument elektroniczny, podpisany elektronicznie, jak i dokument mający postać zapisu tekstowego czy obrazu. Mogą to być dokumenty sporządzane w toku postępowania podatkowego przez organ podatkowy, jak też dokumenty dołączone do akt sprawy na podstawie stosownych wniosków dowodowych strony postępowania, byle miały istotne znaczenie dla rozstrzygnięcia sprawy
Specyfika nagrań jako dowodów w ramach postępowania cywilnego
Get PDFThis paper focuses on recordings as evidence in civil proceedings. Recordings — regardless of their form and content — may constitute documentary evidence. The study presents the issues related to the admission and the taking of recordings as evidence or the examination of their authenticity. The considerations — with particular emphasis on the issue of recordings — also concern the issue of illegal evidence.W niniejszym opracowaniu skoncentrowano się na nagraniach jako dowodach w postępowaniu cywilnym, albowiem nagrania — bez względu na swoją formę i treść — mogą stanowić dowód z dokumentu. Przedstawiono tu zagadnienia związane z dopuszczaniem nagrań jako dowodów, ich przeprowadzaniem czy badaniem prawdziwości. Rozważania — ze szczególnym uwzględnieniem kwestii nagrań — dotyczą również problematyki dowodów sprzecznych z prawem
Analiza poziomu innowacyjności Polski na tle państw Unii Europejskiej
No full textInnovation is a particularly important issue in the case of developing economies. It has a significant impact on competitiveness and the level of economic development. The article presents the results of a comparative analysis of the level of innovation in European Union Member States in the year of Poland’s accession to the EU and in 2019. The study was conducted using the TOPSIS method with a common development model. The obtained results made it possible to assess the position of the Polish economy against the background of other surveyed countries in the context of innovation.Innowacyjność jest zagadnieniem szczególnie istotnym w przypadku gospodarek rozwijających się. Ma znaczący wpływ na konkurencyjność oraz poziom rozwoju gospodarczego. W artykule zaprezentowano wyniki analizy porównawczej poziomu innowacyjności państw członkowskich Unii Europejskiej w roku akcesji Polski do Unii oraz w roku 2019. Badanie przeprowadzono przy użyciu metody TOPSIS ze wspólnym wzorcem rozwoju. Uzyskane wyniki pozwoliły ocenić pozycję polskiej gospodarki na tle pozostałych badanych krajów w kontekście innowacyjności