University Scientific Journals (Univ. of Gdansk)
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Budowle inżynieryjne i ich (nie)opodatkowanie słowackim podatkiem od nieruchomości (w kontekście V4)
No full textThe paper deals with real property tax regulation, especially in the Slovak Republic, but also in the rest of the Visegrad group countries (Czech Republic, Poland, and Hungary) in the context of its position and role in funding local self-governments in all the countries studied, with a particular focus on engineering structures as a potential object of taxation, which is excluded from taxation in Slovakia. The authors focus primarily on the legislation of the Slovak Republic, and using the comparative method, they search for models of (non)inclusion of these objects into real property taxation among the V4 countries. They draw conclusions on the different approaches applied and suggest the most comprehensive system is in Poland. Based on a comparison of the real property tax revenues in the countries studied, these different approaches can be connected to the low real property tax revenues in the Slovak Republic (and also in the Czech Republic).Artykuł poświęcony jest problematyce podatku od nieruchomości w kontekście jego miejsca i roli w finansowaniu samorządu terytorialnego na Słowacji, a także w pozostałych krajach Grupy Wyszehradzkiej (Czechy, Polska, Węgry). W szczególności uwzględnione zostało zagadnienie obiektów inżynieryjnych jako potencjalnego przedmiotu opodatkowania, który został wyłączony z opodatkowania na Słowacji. Autorzy skupiają się przede wszystkim na ustawodawstwie Republiki Słowackiej i metodą porównawczą poszukują modeli (nie)włączenia tych obiektów do opodatkowania nieruchomości wśród krajów V4. Wnioskując z różnych stosowanych podejść, dochodzą do konkluzji, że najbardziej kompleksowy system istnieje w Polsce. Na podstawie porównania dochodów z podatku od nieruchomości w badanych krajach te różne podejścia można wiązać z niskimi wpływami z podatku od nieruchomości uzyskiwanymi na Słowacji (a także w Czechach)
Finansowanie przez gminy zadań z zakresu ochrony środowiska jako element strategii zrównoważonego rozwoju samorządu terytorialnego w Polsce (wybrane zagadnienia)
No full textLocal government units are obliged to implement sustainable local development strategies in the field of environmental protection. This article presents the scope of pro-environmental tasks incumbent on the municipality and the principles of their financing. For this purpose, an analysis of the provisions of the law was carried out with simultaneous reference to the literature, and court decisions and decisions of supervisory bodies were presented. The work established that the currently applicable regulations regarding the financing of environmental protection tasks by local government units constitute a legal barrier to the implementation of these tasks, and changes to the law in this area are proposed.Jednostki samorządu terytorialnego są zobowiązane do wdrażania lokalnych strategii zrównoważonego rozwoju w zakresie ochrony środowiska. W artykule przedstawiono zakres zadań prośrodowiskowych spoczywających na samorządach oraz zasady ich finansowania. W tym celu dokonano analizy przepisów prawa z jednoczesnym powołaniem się na literaturę, a także przedstawiono orzeczenia sądów oraz rozstrzygnięcia organów nadzorczych. W pracy ustalono, że aktualnie obowiązujące przepisy normujące zasady finansowania przez jednostki samorządu terytorialnego zadań z zakresu ochrony środowiska stanowią barierę prawną dla realizacji tychże zadań oraz zaproponowano zmiany prawa w tym zakresie
Realizacja proekologicznych inwestycji przez gminy a status podatnika VAT
No full textThe article deals with the judgment of the CJEU in case C-612/21 which answered an important question. Namely, under what circumstances can a public body be considered a taxable person for VAT. This case concerns a Polish municipality which organized the installation of renewable energy systems (RES) on its territory for its residents who own immovable property and who expressed a desire to be equipped with RES. The municipality was reimbursed with a subsidy of 75% of the subsidisable costs from the competent provincial authority. The CJEU ruled that in this specific case, the public body would not be carrying out economic activity and, therefore, should not be considered a taxable person for VAT.Tematem glosy jest wyrok Trybunału Sprawiedliwości Unii Europejskiej z dnia 30 marca 2023 r. (C-612/21), w którym TSUE odpowiedział na ważne pytanie – tj. w jakich okolicznościach podmiot publiczny może zostać uznany za podatnika VAT? Powyższa sprawa dotyczyła polskiej gminy, która realizowała projekt instalacji systemów energii odnawialnej na swoim terytorium dla mieszkańców, którzy posiadają nieruchomości oraz wyrazili chęć wyposażenia ich w systemy energii odnawialnej. Zwrot kosztów przez gminę polegał na dotacji od właściwego organu wojewódzkiego w wysokości 75% kosztów podlegających dofinansowaniu. W glosowanym wyroku TSUE orzekł, że w konkretnym przypadku podmiot publiczny nie prowadziłby działalności gospodarczej, a zatem nie powinien być uznany za podatnika VAT
Wybrane aspekty wykorzystywania nowoczesnych technologii w pracy sędziego orzekającego w sprawach karnych. Stan obecny i perspektywa na przyszłość
Get PDFThe article concerns selected issues related to the use of modern technologies in a criminal trial from the perspective of a judge. First, three matters important from the point of view of the course of a trial were analyzed, such as remote hearings, digitization of files and recording of hearings and other procedural activities. The further part of the article includes some remarks on the use of modern technologies in evidence proceedings. These considerations are limited to the use of virtual reality when conducting a trial experiment and the use of artificial intelligence as part of an expert opinion.Artykuł dotyczy wybranych zagadnień z zakresu wykorzystywania nowoczesnych technologii w procesie karnym z perspektywy sędziego. W pierwszej kolejności dokonano analizy trzech kwestii istotnych z punktu widzenia samego biegu procesu, tj. rozpraw zdalnych, digitalizacji akt oraz nagrywania rozpraw i innych czynności procesowych. W dalszej części opracowania przedstawiono kilka uwag dotyczących stosowania nowoczesnych technologii w postępowaniu dowodowym. Te rozważania ograniczono do wykorzystywania wirtualnej rzeczywistości przy przeprowadzeniu eksperymentu procesowego oraz wykorzystywania sztucznej inteligencji w ramach opinii biegłego
Środek odwoławczy od wydania europejskiego nakazu dochodzeniowego dotyczącego wideokonferencji
Get PDFThe commentary critically analyses the position of the Court of Justice as expressed in case C-852/19 Gavanozov II. It is pointed out that the requirement to provide a remedy in the issuing State within the meaning of Article 47 of the Charter in relation to an EIO concerning a hearing of a witness by videoconference is too far-reaching, as it is an act that does not in itself involve interference with the sphere of individual rights and freedoms. The practical implications of the judgment for European judicial cooperation in criminal matters are considered then. The requirements that the legal remedy referred to in Article 47 of the Charter should meet were analysed. It was assumed that these are fulfilled when national law provides the possibility for a witness to challenge his or her summons in general, either in writing upon receipt of the summons or orally at the time of appearance before the judge.W glosie dokonano krytycznej analizy stanowiska Trybunału Sprawiedliwości wyrażonego w sprawie C-852/19 Gavanozov II. Wskazano, że wymóg zapewnienia w państwie wydającym środka prawnego w rozumieniu art. 47 KPP UE w odniesieniu do END dotyczącego przesłuchania w drodze wideokonferencji jest zbyt daleko idący, ponieważ jest to czynność, która sama w sobie nie wiąże się z ingerencją w sferę praw i wolności jednostki. W dalszej części rozważono praktyczne implikacje wyroku dla europejskiej współpracy sądowej w sprawach karnych. Analizie poddano wymagania, jakie powinien spełniać środek prawny, o którym mowa w art. 47 KPP UE. Przyjęto, że są one spełnione w przypadku, gdy prawo krajowe zapewnia możliwość ogólnego kwestionowania przez świadka swojego wezwania, czy to w formie pisemnej po otrzymaniu wezwania, czy też ustnie w chwili stawienia się przed organem procesowym
Wyzwania związane z prawami własności intelektualnej do wytworów generatywnej sztucznej inteligencji – perspektywa hiszpańska
No full textThe rapid development of artificial intelligence (AI), particularly in the field of generative artificial intelligence (GenAI), raises complex questions about data use and copyright protection. This article explores the significant transition from AI models relying on human influence to achieving near-complete autonomy, presenting formidable challenges to existing copyright laws. As AI-generated creations gain widespread use, debates about copyright eligibility and the recognition of AI as a creator emerge. This article also argues against granting copyright to AI creators because their products lack human influence. The nature of GenAI is discussed, distinguishing it from other AI models, assessing the extent of human input required and questioning the application of current intellectual property laws. The article also follows the evolution of AI in creativity, outlining three phases marked by technological advances. The diminishing role of human intervention in the creative process is highlighted, a diminution particularly evident in contemporary models such as ChatGPT. Unlike human creators, algorithms lack awareness and influence, undermining the need for copyright protection. Ongoing legal discourse focuses on ownership and data protection, and market solutions can cause confusion. The changing landscape prompts a reassessment of the adequacy of copyright law to protect the rights of creators and maintain the human-centric foundation of copyright law, a foundation that is absent in the outcomes generated by AI. The article additionally considers recent case law that could potentially offer insights into addressing the legal issues at hand. In conclusion, the article emphasizes ongoing questions regarding the necessity of protecting AI-generated outcomes and the difficulties these outcomes present within the existing legal framework, as seen from a Spanish perspective.Gwałtowny rozwój sztucznej inteligencji (SI), zwłaszcza generatywnej, rodzi liczne pytania dotyczące wykorzystania danych, a także ochrony praw autorskich. W artykule podjęto rozważania na temat związanych z tym wyzwań prawnych z perspektywy prawa hiszpańskiego, jak również przeprowadzono analizę rozwoju modeli sztucznej inteligencji, począwszy od tych, w których widoczny jest wyraźnie wpływ człowieka, aż do wytworów praktycznie w pełni autonomicznych. Należy ponadto zauważyć, że wraz z rosnącą popularnością dzieł generowanych przez sztuczną inteligencję rodzą się kontrowersje dotyczące przyznawania sztucznej inteligencji praw autorskich jako twórcy. Autorki podnoszą argumenty opowiadające się przeciwko przyznaniu praw autorskich SI, głównie ze względu na fakt, że wytwory te są pozbawione przejawu działalności twórczej człowieka. Ponadto analizują rozwój SI w obszarze tworzenia, identyfikując trzy fazy w zależności od postępu technologicznego. W artykule podkreślono także malejącą rolę oddziaływania człowieka na proces twórczy, szczególnie widoczną w nowoczesnych modelach, takich jak ChatGPT. W przeciwieństwie do istot ludzkich algorytmom brakuje świadomości i wpływu, co czyni bezpodstawną samą potrzebę ochrony praw autorskich. W opracowaniu przedstawiono również najnowsze orzecznictwo sądowe, które bez wątpienia będzie wpływać na rozumienie obowiązujących norm z zakresu prawa własności intelektualnej oraz wpłynie na rozwiązanie omawianych kwestii prawnych W podsumowaniu autorki formułują wnioski, wskazując w szczególności, że zmieniająca się rzeczywistość wymaga ponownej oceny aktualności prawa autorskiego w kontekście wytworów generowanych przez SI i ochrony praw twórców. Zwracają również uwagę na trudności z zakwalifikowaniem wytworów generowanych przez SI w istniejących ramach prawnych, przedstawiając omawiane zagadnienia z perspektywy prawa hiszpańskiego
Mentalization, emotional dysregulation and attachment to alternative attachment figures in retrospectively defined earned secure adults
Get PDFBackground:Researchers have tried to identify mechanisms through which an individual overcomes negative life experiences, proposing earning security as one of them. Retrospectively defined earned secures are recognized as individuals exhibiting secure attachments to their parents while evaluating the quality of their childhood care as low. This study aimed to examine attachment, mentalization, and emotional dysregulation in this group. We hypothesized that earned secures will report better mentalizing, lower emotion dysregulation, and more secure attachment to figures other than parents than insecure individuals.Participants and procedure:A female adult sample (N = 272) completed the Experiences in Close Relationships–Relationship Structures questionnaire, Parental Bonding Instrument, Difficulties in Emotion Regulation Scale, and Mental State Task. The time devoted to psychotherapy and demographics were also controlled as contextual variables.Results:We identified an ‘earned secure’ group (14% of the sample), exhibiting secure attachment to mothers in adulthood despite reported inadequate care during childhood, along with the continuously secure, insecure, and ‘lost secure’ groups. People from the earned secure and secure groups reported better emotional regulation and some aspects of mentalization than those in the insecure and lost secure groups. They equally frequently reported the presence of an adult other than parents who were important to them in childhood, but the attachment to them was more secure. We did not find evidence of differences between the groups in the duration of psychotherapy.Conclusions:Secure attachment to alternative attachment figures, along with some mentalization and emotional regulation aspects, may be considered significant factors for earning security.Background:Researchers have tried to identify mechanisms through which an individual overcomes negative life experiences, proposing earning security as one of them. Retrospectively defined earned secures are recognized as individuals exhibiting secure attachments to their parents while evaluating the quality of their childhood care as low. This study aimed to examine attachment, mentalization, and emotional dysregulation in this group. We hypothesized that earned secures will report better mentalizing, lower emotion dysregulation, and more secure attachment to figures other than parents than insecure individuals.Participants and procedure:A female adult sample (N = 272) completed the Experiences in Close Relationships–Relationship Structures questionnaire, Parental Bonding Instrument, Difficulties in Emotion Regulation Scale, and Mental State Task. The time devoted to psychotherapy and demographics were also controlled as contextual variables.Results:We identified an ‘earned secure’ group (14% of the sample), exhibiting secure attachment to mothers in adulthood despite reported inadequate care during childhood, along with the continuously secure, insecure, and ‘lost secure’ groups. People from the earned secure and secure groups reported better emotional regulation and some aspects of mentalization than those in the insecure and lost secure groups. They equally frequently reported the presence of an adult other than parents who were important to them in childhood, but the attachment to them was more secure. We did not find evidence of differences between the groups in the duration of psychotherapy.Conclusions:Secure attachment to alternative attachment figures, along with some mentalization and emotional regulation aspects, may be considered significant factors for earning security
The association between affective temperaments and insomnia as mediated by satisfaction with life: a cross-sectional study
Get PDFBackground:The primary objectives of this study were to examine whether affective temperaments are associated with satisfac-tion with life; to determine whether satisfaction with life can mediate the relationship between affective tempera-ments and insomnia; and to reaffirm the relationship between affective temperaments and insomnia. We hypothe-sized that affective temperaments were associated directly and indirectly via satisfaction with life with insomnia.Participants and procedure:A total of 497 participants aged 18 to 67 years, including 435 women and 62 men, were recruited from the general population via an online recruitment platform. We used the Temperament Evaluation of the Memphis, Pisa, Paris and San Diego Autoquestionnaire to evaluate affective temperaments and the Satisfaction with Life Scale to assess satis-faction with life. The Athens Insomnia Scale was used to assess participants’ level of insomnia symptoms.Results:Depressive, cyclothymic, irritable and anxious temperaments correlated positively with insomnia symptoms, but hyperthymic temperament correlated negatively with insomnia symptoms. Satisfaction with life correlated negative-ly with insomnia symptoms. Hyperthymic temperament correlated positively with satisfaction with life, but depres-sive, cyclothymic, irritable and anxious temperaments correlated negatively with satisfaction with life. Hierarchical regression analysis indicated that 30% of the variance in insomnia symptoms was attributable to satisfaction with life level and the presence of cyclothymic and anxious temperaments. The mediation analysis suggested a significant indirect effect of cyclothymic and anxious temperaments on insomnia through satisfaction with life as a mediator between affective temperaments and insomnia.Conclusions:Cyclothymic and anxious temperaments can influence the symptoms of insomnia directly and indirectly as mediated by satisfaction with life.Background:The primary objectives of this study were to examine whether affective temperaments are associated with satisfac-tion with life; to determine whether satisfaction with life can mediate the relationship between affective tempera-ments and insomnia; and to reaffirm the relationship between affective temperaments and insomnia. We hypothe-sized that affective temperaments were associated directly and indirectly via satisfaction with life with insomnia.Participants and procedure:A total of 497 participants aged 18 to 67 years, including 435 women and 62 men, were recruited from the general population via an online recruitment platform. We used the Temperament Evaluation of the Memphis, Pisa, Paris and San Diego Autoquestionnaire to evaluate affective temperaments and the Satisfaction with Life Scale to assess satis-faction with life. The Athens Insomnia Scale was used to assess participants’ level of insomnia symptoms.Results:Depressive, cyclothymic, irritable and anxious temperaments correlated positively with insomnia symptoms, but hyperthymic temperament correlated negatively with insomnia symptoms. Satisfaction with life correlated negative-ly with insomnia symptoms. Hyperthymic temperament correlated positively with satisfaction with life, but depres-sive, cyclothymic, irritable and anxious temperaments correlated negatively with satisfaction with life. Hierarchical regression analysis indicated that 30% of the variance in insomnia symptoms was attributable to satisfaction with life level and the presence of cyclothymic and anxious temperaments. The mediation analysis suggested a significant indirect effect of cyclothymic and anxious temperaments on insomnia through satisfaction with life as a mediator between affective temperaments and insomnia.Conclusions:Cyclothymic and anxious temperaments can influence the symptoms of insomnia directly and indirectly as mediated by satisfaction with life
Daily state of motivation as the effect of appreciation in a diary study
Get PDFBackground:Grounded in self-determination theory, the present study aimed to investigate whether daily changes in employee motiva-tion depend on whether employees receive appreciation from various sources at work, using a 7-day diary design. Beyond general knowledge about the effects of appreciation as an important source of motivation, there is still a lack of knowledge about the intrapersonal effect of appreciation on different types of regulation/motivation in terms of self-determination the-ory over time.Participants and procedure:The sample consisted of 104 employees in full-time employment. More than half were women (72%) and the mean age was 43.25 years (SD = 10.53). They completed trait-level measures and then daily records, in which they reported their motiva-tion and whether they received appreciation. Sources of appreciation were leaders, followers, and clients.Results:Multilevel random coefficient modeling showed that employees reported higher levels of motivation on days when they received appreciation from different sources, independent of gender, trait-level motivation, and the Big Five. Furthermore, introjected regulation moderated the positive association between daily motivation and daily appreciation by the client, and appreciation did not have a lagged effect for subsequent days.Conclusions:The current study has both practical and theoretical implications. The results show that employee motivation can be sup-ported through simple but effective steps through appreciation regardless of the source, although appreciation may be more important for employees with introjected regulation than for others.Background:Grounded in self-determination theory, the present study aimed to investigate whether daily changes in employee motiva-tion depend on whether employees receive appreciation from various sources at work, using a 7-day diary design. Beyond general knowledge about the effects of appreciation as an important source of motivation, there is still a lack of knowledge about the intrapersonal effect of appreciation on different types of regulation/motivation in terms of self-determination the-ory over time.Participants and procedure:The sample consisted of 104 employees in full-time employment. More than half were women (72%) and the mean age was 43.25 years (SD = 10.53). They completed trait-level measures and then daily records, in which they reported their motiva-tion and whether they received appreciation. Sources of appreciation were leaders, followers, and clients.Results:Multilevel random coefficient modeling showed that employees reported higher levels of motivation on days when they received appreciation from different sources, independent of gender, trait-level motivation, and the Big Five. Furthermore, introjected regulation moderated the positive association between daily motivation and daily appreciation by the client, and appreciation did not have a lagged effect for subsequent days.Conclusions:The current study has both practical and theoretical implications. The results show that employee motivation can be sup-ported through simple but effective steps through appreciation regardless of the source, although appreciation may be more important for employees with introjected regulation than for others
The presence of the Slovak national minority and voting for radical right parties in Poland: An ecological analysis
Get PDFThe main aim of this study is to analyze the impact of the presence of the Slovak national minority in Poland on voting for radical right parties (RRPs) by the native Polish population. Temporally, this work covers the years 1991–2023. Territorially, the work covers the Podhale region, where the largest number of Slovaks in Poland live. A comparative analysis of cartographic materials was the basic method used in this study. The results presented in this article indicate a positive relationship between the presence of the Slovak national minority and voting by the native Polish population for RRPs: stronger voting by the native Polish population for RRPs was observed when the share of the Slovak minority in a particular locality exceeded 20%