1,099 research outputs found
Marketing and its narratives
No full textThe purpose of this thesis is to look at marketing not only as an activity, art or science; but also from the spectrum of different narratives. The three enumerated narratives are profane, sacred and secular. Each of the enumerated narratives is taken separately and examined. This examination underlines a need to formulate a unified marketing narrative.M.A.L.S.Includes bibliographical referencesby Dariusz S. Malinowsk
Commercialisation of research results – cooperation between science and business
No full textWhen analysing the term commercialisation one should answer the
crucial question: what mechanisms govern commercialisation of knowledge
and technology as well as which resources and sources determine it. The
article presents a theoretical deliberation concerning the development of
issues related to the commercialisation of research results in the last century.
A review of literature precedes the section on sources for the
commercialisation of knowledge and technologies when considering research
results and technology providers. The author claims that analysis
of technological resources also determines the possibilities for the
cooperation between science and business. It is important for the selection of
the commercialisation strategy to describe technological resources
and their complementarity. Strong technological resources and their market
availability ensures independent technological development. However,
a lack of technological resources or the chance to acquire them encourages
an innovative organisation to pass know-how or technologies to another,
capable organisation which is willing to commercialise this knowledge
on the market. Frequently however when commercialising research results,
organisations establish cooperation on the market in order to build resources
to implement research results. This article, ‘Commercialisation of research
results – cooperation between science and business’, is concluded with
an example depicting the cooperation between scientists and business people
in a new spin-off company set up in order to build technological resources
and the market implementation of a device for measuring the structure of soft
material surfaces.Article has been prepared based on Polish National Scientific Agency
project - DEC-2011/01/B/HS4/05200. (Powstanie artykuł zostało
sfinansowane ze środków Narodowego Centrum Nauki przyznanych na
podstawie decyzji numer DEC-2011/01/B/HS4/05200”) Preparation and printing funded by the National Agency for Research and Development under project “Kreator Innowacyjności – wparcie dla Przedsiębiorczości akademickiej
On Evidence Preclusion in Tax and Control Procedures: a Comparative Legal Approach
No full textIn the framework of tax collection procedures in different legal orders, various mechanisms may be introduced aiming at the implementation of the economy and the promptness of proceedings, which are aimed at observing the rule of evidence material concentration. One of the ways of securing it is the institution of so-called evidence preclusion, which constitutes a certain limitation on the possibility of referring to new evidence due to the stage of particular proceedings. The objective of the paper is to establish whether the institution of evidence preclusion in the tax procedure is necessary. One should search for the clues to answer the question presented through comparative legal studies. Implementing such a complex aim of research, we analysed legal regulations connected with the concentration of evidence material in selected states. So far, this question has not been a subject of a separate analysis. The results of the studies demonstrated that in the legal orders under analysis there are solutions, the aim of which is, to prevent lengthy proceedings and seeking that the resolution occur in the shortest possible time; if possible, without any harm for the actual and legal clarifying the matter. Evidence preclusion cannot be used by tax authorities as an instrument limiting the taxpayer’s right to a fair tax process.Leonard Etel: [email protected] Strzelec: [email protected] Etel is a Professor, and the Head of the Department of Tax Law, in the Faculty of Law, University of Bialystok, Poland.Dariusz Strzelec is Associate Professor at the University of Łódź, Department of Tax Law, Faculty of Law and Administration, University of Łódź, Poland.Leonard Etel - University of Białystok, PolandDariusz Strzelec - University of Łódź, PolandAdamiak B., Europeizacja prawa postępowania administracyjnego, (in:) Z. Janku, Z. Leoński, M. Szewczyk, M. Waligórski, K. Wojtczak (eds.), Europeizacja polskiego prawa administracyjnego, Wrocław 2005.Alink M., van Kommer V., Handbook on Tax Administration, Amsterdam 2011.Babčák V., Daňove právo procesne. Košice 2000.Birk D., Tax Protection Procedure in Germany, (in:) D. Albregtse, H. van Arendonk, Taxpayer Protection in the European Union, The Hague-London-Boston 1998.Blahova R., Jakubec M., (in:) M. Lang, P. Pistone, J. Schuch, C. Staringer (eds.), Procedural Rules in Tax Law in the Context of European Union and Domestic Law, Kluwer Law International 2010.Chróścielewski, W., Słowacja, (in:) Z. Kmieciak (ed.) Postępowanie administracyjne w Europie, Wolters Kluwer 2010.Council of Europe Handbook, Principles of Administrative Law Concerning the Relations Between Administrative Authorities and Private Persons, Strasbourg 1996.Czudek D., Nowa ustawa Ordynacja podatkowa w Republice Czeskiej z ukierunkowaniem na problematykę udzielania i dostępu do informacji w administracji podatkowej, (in:)
A. Dobczyńska, E. Juchniewicz, T. Sowiński (eds.), Daniny Publiczne. Prawo fi nansowe wobec wyzwań XXI wieku, CeDeWu 2010.de Boer Th .M., Uitgangspunten van een rechtsvergelijkende theorieL een paradigma voor de lage landen, Nijmegen 1994.Dragos D.C., Neamtu B. (eds.), Alternative Dispute Resolution in European Administrative Law, Berlin 2014.Kamerling R.N.J. (ed.), Th e International Guide to Tax Auditing t. 1. Amsterdam: International Bureau of Fiscal Documentation 2011.Klein F., Rätke, B., Abgabenordnung. Kommentar, C.H. Beck 2020.Kmieciak Z., Postępowanie administracyjne w świetle standardów europejskich. Warsaw 1997.Kmieciak Z., Zasada autonomii proceduralnej państw członkowskich Unii Europejskiej i jej konsekwencje dla procesu orzekania przez sądy administracyjne i organy administracji
publicznej, „Zeszyty Naukowe Sądownictwa Administracyjnego” 2009, no. 2.Kmieciak Z., Zarys teorii postępowania administracyjnego, Warsaw 2014.Kmieciak Z. (ed.), Postępowanie administracyjne w Europie, Warsaw 2010.Kmieciak Z., Wróbel A., Biernat S., Przystąpienie Rzeczpospolitej Polskiej do Unii Europejskiej: Wyzwanie dla organów stosujących prawo, (in:) B. Dolnicki, J. Jagoda (eds.), Prawo polskie
a prawo Unii Europejskiej, Warsaw 2003.Krabbe H., Legal Remedies in the German Tax System, “European Taxation” 2009, no. 9.Kubiak A., (in:) Z. Kmieciak, (ed.) Postępowanie administracyjne w Europie, Warsaw 2010.Lehis L., Means Ensuring Protection of Taxpayer’s Right in Estonian Tax Law, “Juridica International” 1999, no. 4.Merusk K., Administrative Law Reform in Estonia: Legal Policy Choices and Their Implementation, “Juridica International” 2004.Albin T., Herm M., Klauson I., Uustalu E., (in:) M. Lang, P. Pistone, J. Schuch, C. Staringer (eds.), Procedural Rules in Tax Law in the Context of European Union and Domestic Law, Kluwer Law International 2010.Morawski L., Argumentacje, racjonalność prawa i postępowanie dowodowe, Toruń 1988.Reimer E., National Report on Taxpayer Protection in Germany, (in:) W. Nykiel, M. Sęk (eds.). Protection of Taxpayer’s Rights: European, International and Domestic, Warsaw 2009.Seer R., Durchführung des Rechtsbehelfsverfahrens, (in:) K. Tipke, J. Lang (eds.), Steuerrecht, Köln 2005.Seer R., (in:) G. Meussen (ed.), The Burden of proof in tax law, EATLP Congress, Uppsala, 2–3 June 2011.Skóra A., (in:) Z. Kmieciak (ed.) Postępowanie administracyjne w Europie, Warsaw 2010.Thuronyi V., Comparative Tax Law, Hague: Kluwer Law International 2003.Wróbel A., Wpływ prawa europejskiego na prawo o postępowaniu administracyjnym, (in:) B. Dolnicki, J. Jagoda (eds.), Administracja pod wpływem prawa europejskiego, Bydgoszcz-Katowice 2006.Zweigert K., Kotz H., Introduction to Comparative Law, New York 1998.264193
Measures to verify tax decisions as an instrument for protection of taxpayer’s rights
No full textAutor analizuje środki służące podatnikowi do weryfikacji decyzji podatkowych, a jednocześnie stanowiące instrument ochrony jego praw. W tym celu uwaga jest skierowana na relacje zachodzące między poszczególnymi środkami służącymi do wyeliminowania z obrotu wadliwego rozstrzygnięcia w zakresie prawa podatkowego. Zaprezentowane rozważania dotyczą w konsekwencji dopuszczalności uruchomienia nadzwyczajnych trybów postępowania w sytuacji, gdy sprawa jest już zawisła przez sądem administracyjnym na skutek uruchomienia sądowej kontroli w drodze skargi. Oprócz tego autor rozpatruje zaga dnienie, czy rozpoznanie sprawy przez sąd ogranicza możliwość uruchomienia drogi do wznowienia postępowania, ewentualnie stwierdzenia nieważności decyzji podatkowej.The author analyzes the means used by a taxpayer to verify tax decisions and at the same time constitute an instrument for the protection of his rights. To this aim the attention is drawn to the relations between the various means of eliminating defective decisions in the field of tax law. The presented observations concern, in consequence, admissibility of starting the extraordinary procedures in the situation when the case is already pending before the administrative court as a result of starting the judicial control by action brought before the court. In addition, the author considers the issue of whether examination by the administrative court limits the possibility of activating the way to resumption of proceedings, or to decla re the invalidity of a tax decision
Problem zwierząt. Jak traktujemy i jak postrzegamy zwierzęta?
No full textThe article presents the reflections on the Animal Question, considered in various aspects: philosophical, ethical, economical and cultural. Author brings up the problem of language, that humans use speaking about animals, which is clearly involved into structure of power. One of the most striking problems is variety and diversification of beings that word ‘Animal’ apply to, which enhance anthropocentric opposition between human and non-human animals. Being aware that language is actually a conceptualization of animality, Dariusz Gzyra reveals how our everyday reality involves problem of animals especially when it comes to social institutions. One of the main thesis is the one that shows connection between discourse (the way we perceive animals) and social practice (the way we treat them). That is why objectification (animal as a peace of meat) or infantilisation (conceptualization of animality in cartoons) are deeply connected with animal farms, industry of pets or animal spectacles like circus. In this article Dariusz Gzyra deals with different aspects of speciesism. Through references to Rosi Braidotti’s, Donna Haraway’s and Monika Bakke’s works author of these thesis shows inner complicity of speciesism, which infects deeply on human perception of animals, environment and ourselves.The article presents the reflections on the Animal Question, considered in various aspects: philosophical, ethical, economical and cultural. Author brings up the problem of language, that humans use speaking about animals, which is clearly involved into structure of power. One of the most striking problems is variety and diversification of beings that word ‘Animal’ apply to, which enhance anthropocentric opposition between human and non-human animals. Being aware that language is actually a conceptualization of animality, Dariusz Gzyra reveals how our everyday reality involves problem of animals especially when it comes to social institutions. One of the main thesis is the one that shows connection between discourse (the way we perceive animals) and social practice (the way we treat them). That is why objectification (animal as a peace of meat) or infantilisation (conceptualization of animality in cartoons) are deeply connected with animal farms, industry of pets or animal spectacles like circus. In this article Dariusz Gzyra deals with different aspects of speciesism. Through references to Rosi Braidotti’s, Donna Haraway’s and Monika Bakke’s works author of these thesis shows inner complicity of speciesism, which infects deeply on human perception of animals, environment and ourselves
Author may not have any open access publications deposited in the University of Lodz Repository. The list of publications associated with the author's ORCID profile can be viewed at: https://orcid.org/ or by clicking on the ORCID icon.
No full textProblem of animals. How do we perceive and treat animals?
No full textThe article presents the reflections on the Animal Question, considered in various aspects: philosophical, ethical, economical and cultural. Author brings up the problem of language, that humans use speaking about animals, which is clearly involved into structure of power. One of the most striking problems is variety and diversification of beings that word ‘Animal’ apply to, which enhance anthropocentric opposition between human and non-human animals. Being aware that language is actually a conceptualization of animality, Dariusz Gzyra reveals how our everyday reality involves problem of animals especially when it comes to social institutions. One of the main thesis is the one that shows connection between discourse (the way we perceive animals) and social practice (the way we treat them). That is why objectification (animal as a peace of meat) or infantilisation (conceptualization of animality in cartoons) are deeply connected with animal farms, industry of pets or animal spectacles like circus. In this article Dariusz Gzyra deals with different aspects of speciesism. Through references to Rosi Braidotti’s, Donna Haraway’s and Monika Bakke’s works author of these thesis shows inner complicity of speciesism, which infects deeply on human perception of animals, environment and ourselves
BOLESŁAW LEŚMIAN’S LOST DRAMA VASILIJ BUSLAEV: MORE THAN JUST A BIBLIOGRAPHICAL PROBLEM
No full textThe complex and mysterious story of Bolesław Leśmian’s drama Vasilij Buslaev has led some scholars to doubt the very existence of the piece. The correspondence of Maksim Gor’kij may help to solve the mystery. The authoritative Russian writer acted as a reviewer when the decision to accept or reject this play for print was to be taken. Once Gor’kij had read the manuscript, the piece was returned to the author, who was informed that it would not be published. Unfortunately, its fate thereafter remains unknown
Techniques of Social Influence
No full textThis accessible text provides an overview of different social influence techniques, which people use in order to make others meet various requests, suggestions and commands. Author Dariusz Dolinski does not merely describe these techniques, but also explores the research behind them: how do we know that they work, and under what conditions are they more or less likely to be effective. A perfect introduction for psychology graduates and undergraduates studying social influence and persuasion, this original text will also appeal to scholars and students in neighboring disciplines, as well as interested practitioners in the field of sales and marketing
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