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Wyświetlanie 1-15 z 57
Tytuł:
Skala akcjonariatu pracowniczego wśród największych europejskich przedsiębiorstw
The Scale of Employee Share Ownership among the Largest European Companies
Autorzy:
Matuszewska-Pierzynka, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/906371.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
employee ownership
share of employee ownership in capitalization
The European Employee Ownership TOP 100 rankings
The European Federation of Employee Share Ownership
Opis:
The essential goal of this article is to reveal the size and nature of employee ownership taking place in the largest European enterprises and banks. The major hypothesis affirms that in most of the studied companies and banks there has occurred the stable and not high enough share of employee ownership in capitalization of these entities. The empirical verification of this hypothesis has been done on the basis of data published by The European Federation of Employee Share Ownership in the years 2006–2009.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 267
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Employee Subjectivity as a Key Value in Management
Autorzy:
Marek, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/652653.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
employee subjectivity
personalism
empowerment
participative management
A13
M54
Opis:
People, with their knowledge and potential, are undoubtedly the most important part in any organisation because, thanks to them, it might accomplish its goals, gain a competitive advantage and achieve success on the market. That is why each organisation should hire the most appropriate employees and provide working conditions that enable them to unleash their potential for the company’s benefit. The fundamental value for creating a good work environment is employees’ subjectivity, which can be perceived in two ways. The basic level of honouring a person’s subjectivity is respecting human rights and the employee’s dignity in mutual relations. The higher level, though, is to give people a certain amount of autonomy and responsibility in their workplace. The aim of this paper is to identify and analyse interdisciplinary concepts that managers can use in order to ensure that people are given the respect they deserve.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2016, 19, 4
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Employee’s perception of corporate social responsibility – Evidence from the Czech Republic
Autorzy:
Činčalová, Simona
Jeřábková, Elen
Powiązania:
https://bibliotekanauki.pl/articles/2142007.pdf
Data publikacji:
2021-12-30
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
corporate social responsibility
employee satisfaction
a Czech company
Opis:
The importance of social responsibility has an everymore prominent position. This is since the world is increasingly interconnected and globalization is constantly moving forward. The aim of the paper is to analyse the activities of social responsibility of a selected company: Bosch, and then propose specific recommendations for further development of the company. It is based on analysis of company reports, interviews with managers and a questionnaire survey. The Bosch Group is a leading global supplier of technology and services. We focused on the plant in Jihlava, in the Czech Republic. The findings show that most employees know the concept of CSR and perceive it as a positive matter and want their employer to behave according to this concept. According to them, the greatest attention should be paid to the social pillar. The survey shows that the employees know the values of the company in which they work. In terms of communication with employees with regards to the activities of CSR, it is at a high level. Finally, recommendations are proposed, including ones concerning problems with transport, eco-labels, communication and employee support.
Źródło:
Eastern Review; 2021, 10; 25-38
1427-9657
2451-2567
Pojawia się w:
Eastern Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prawnokarna ochrona pracownika na podstawie przepisów art. 220 Kodeksu Karnego
Legal Protection of Employee in Criminal Law in Poland (Art. 220 of the Polish Criminal Code)
Autorzy:
Izydorczyk, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/4244236.pdf
Data publikacji:
2022-12-29
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
przestępstwa przeciwko osobom wykonującym pracę zarobkową
ochrona osób pracujących
pojęcie „pracownika”
Kodeks karny
proces karny
judykatura
Sąd Najwyższy
criminal offenses against employee
protection of employee
„employee” conception
the Polish Penal Code
criminal trial
judicature
the Polish Supreme Court
Opis:
Artykuł przedstawia aktualny stan ochrony przewidzianej (zapewnianej) w Kodeksie karnym pracownikom w zakresie bezpieczeństwa i higieny pracy, stanowisko judykatury (na czele z Sądem Najwyższym) w tym przedmiocie oraz koncentruje się na pojęciu „pracownika”, warunkującym odpowiedzialność sprawcy przestępstwa na podstawie przepisów art. 220 k.k. W podsumowaniu autor przypomina, że prawo karne materialne jest prawem tzw. zamkniętym i jakiekolwiek „interpretacje rozszerzające” – w tym przede wszystkich wobec podejrzanych lub oskarżonych w procesach karnych – są w sposób oczywisty niedopuszczalne. Dotyczy to także kwalifikacji prawnej czynu (tutaj w tzw. typach podstawowych przestępstw z art. 160 i 220 k.k., penalizowanych jednak identycznie, tj. karą pozbawienia wolności do lat trzech).
The text presents the current status of protection provided for employee in the criminal code (Art. 220 of the Polish Criminal Code of 1997) and some verdicts of the Polish Supreme Court in this matter; the author concludes that Polish criminal law is so-called a “closed law” and any “wide interpretations” – including such against suspects or accused persons in criminal trials are clearly unacceptable; and whenever a problem arises in a criminal trial, whether or not we are dealing with a victim of a crime who is or was an “employee” – this specific human exposure to the immediate danger of loss of life or serious damage to his/her health should be qualified under Art. 160 of the Polish Penal Code – and not under Art. 220 of the Polish Penal Code.
Źródło:
Acta Universitatis Lodziensis. Folia Iuridica; 2022, 101; 205-213
0208-6069
2450-2782
Pojawia się w:
Acta Universitatis Lodziensis. Folia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Czynniki ograniczające innowacyjność pracowników
Factors Limiting Employee Innovativeness
Autorzy:
Pietroń-Pyszczek, Agata
Powiązania:
https://bibliotekanauki.pl/articles/904661.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
The basic premise of the article is the claim that every new employee beginning their career in a given organization, has a certain amount of innovative potential. The organization can and should use that potential, which, as empirical research shows, is not a rule. An attempt has been made to demonstrate which internal factors are significant barriers to the development of innovative attitudes and behaviours of employees. The focus was on management issues. Employee innovativeness is an important context of management, explaining mechanisms of growth and development of the organization.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2013, 288
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Employee Participation in Profit and Ownership – Impact on Work Efficiency
Autorzy:
Kozłowski, Maciej
Powiązania:
https://bibliotekanauki.pl/articles/632736.pdf
Data publikacji:
2013-03-01
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
In the vast theoretical literature, a number of arguments have been put forward in favor of employee financial participation schemes. Although traditionally the main arguments were spurred by objectives such as greater equality in the distribution of income and wealth and improving relations between workers and capitalist owners, today employee financial participation schemes are considered as part of industrial relations based on innovative managerial strategies and more flexible remuneration policies, which should ultimately result in increased enterprise efficiency. Because share ownership and profit sharing schemes are undoubtedly the most popular schemes, emphasis has been put on showing the multidimensional relationships between employee financial ownership and economic results, as well as on proving that the relationship between employee ownership and productivity involves an inherently complex interaction. The purpose of this paper is to present selected views and attitudes toward the relationship between employee participation and company results. The theoretical view and empirical research both indicate that after many years of conducting empirical research on the benefits resulting from the implementation of financial participation plans, the information provided, almost entirely by reports, is not yet sufficient to make any unequivocal conclusions concerning the influence on the results (productivity) achieved by companies. Obtaining such a consensus is additionally hindered because of the lack of clear-cut data concerning the extent to which implemented participation schemes contribute to changes in financial results. In conclusion, both the previous theory as well as the research conducted so far do not convincingly explain the relationship between financial participation schemes and the results achieved owing to their implementation, which demonstrates that there is a need to conduct further research in this field. In this case any empirical approach should concentrate on qualitative, not quantitative research, the latter of which, although broad based, does not identify the above mentioned relationships precisely enough. Another conclusion that can be drawn is the necessity to conduct further research based on larger samples of companies, taking into account the specificity of their business and working environment. It seems that some other aspects should be also taken into consideration, such as the type of the financial participation scheme introduced, because this decision may also have an influence on future results. Research should begin a long time prior to the introduction of a scheme in the company, which would allow for making future comparisons and evaluations of the influence of a given scheme on productivity.
Źródło:
Comparative Economic Research. Central and Eastern Europe; 2013, 16, 1; 71-86
1508-2008
2082-6737
Pojawia się w:
Comparative Economic Research. Central and Eastern Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Odpowiedzialność pracodawców wobec rodzin pracowników (na podstawie badań empirycznych)
Employers’ Responsibility towards Employees’ Families (An Empirical Study)
Autorzy:
Kamosiński, Sławomir
Powiązania:
https://bibliotekanauki.pl/articles/652994.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
-
employer
employee
worker
employer’s responsibility towards employee’s family
ethics of personnel management
Opis:
Employers’ responsibility towards employees' families follows from their responsibility for the employed person. It is not responsibility of a direct character. It is indirect responsibility that is, in fact, a consequence of moral and ethical principles. It should be assumed that not all relations between the employer and employee are governed by legal provisions. Some of them should be based on mutual trust, on a will for dialogue and respect. Undoubtedly, the relations between employers and employees in small, often family-type companies, where management is of paternalistic character, are often different from relations in a big company, where the owner, for objective reasons, has no opportunity to meet all workers personally. Nevertheless, in any company, regardless of size, in my opinion, the employer should take responsibility not only for the employed person, but also for his/her family. Following the above remarks, the way employers understand the concept of responsibility for employees’ families is presented in the first part of the paper. The description was based exclusively on opinions expressed by employers in the public media. Only well-known employers were selected, so-called “icons of entrepreneurship”. The second part of the paper, based on the author's empirical research conducted among workers employed in the private and public sectors, describes the same problem but from the point of view of employees. The main research question comes down to specifying ways in which an employer's responsibility for an employee’s families is best executed, apart from remuneration paid regularly for the performed job. As pointed out by many employees, an employed person would expect the employer to understand the correlation defined by many respondents as “employer awareness” i.e. understanding that family-related problems affect productivity at work. The research proved that employers’ awareness of taking responsibility for their employees’ families is gradually increasing.
-
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2017, 20, 2
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Job Satisfaction and Employee Performance of Greek Banking Staff: An Empirical Investigation
Autorzy:
Hyz, Alina
Powiązania:
https://bibliotekanauki.pl/articles/659653.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
In the new globalization era banks face an increasingly competitive environment, replete with threats from non-banking institutions operating under different kinds of regulations. Changing circumstances provide for banks opportunities as well as challenges. One aspect of the competitive challenges faced by retail banks lies in the management of human resources. The aim of the present paper is to investigate the problem of job satisfaction based on the results of research conducted in the Greek banking sector. Multiple theoretical frameworks regarding motivation and job satisfaction are used as the theoretical guide. The author examines the effect of individual attributes, job characteristics and organizational variable on job satisfaction. In the second part of the paper the study investigates the interaction effect of job satisfaction and work motivation and productivity. Responses gathered by means of a questionnaire survey from Greek banks were generated and analyzed using correlation analysis.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2010, 239
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wolontariat pracowniczy. Partycypacja w społecznej odpowiedzialności przedsiębiorstwa czy nowa forma wyzysku?
Employee Volunteering. A Form of Participating in Corporate Social Responsibility or a New Type of Labour Exploitation?
Autorzy:
Dylus, Aniela
Powiązania:
https://bibliotekanauki.pl/articles/652866.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
employee volunteering
corporate social responsibility
voluntary
participation
exploitation
“soft pressure”
family
Opis:
The research results do not show an unequivocal answer to the question put forward in the paper. The idea of employee volunteering undoubtedly includes employees participating in corporate social responsibility. However, that might generate the threat of employee exploitation. The aim of the questions and doubts concerning the problem stated in the paper topic is not to diminish the importance of business volunteering but rather to show its strong and weak points and the reasons for the reluctance towards employee volunteering in Poland. The relationship between employee volunteering and corporate social responsibility (CSR) is first identified to determine the employee volunteering potential. Although they are separate institutions, volunteering is more and more often becoming a part of CSR. It turned out that motives and reasons for employees’ voluntary engagement might be diverse in nature and selfless motives merge with mercenary ones. There are also diverse benefits employees gain because of acting in such a way. The greatest opportunity for the employee seems to be the possibility of experiencing participation (along with other co‑workers) in the social responsibility of their company. There are many different factors that result in the relatively weak popularity of employee volunteering in Poland. Because of a company’s engagement in volunteering actions, “soft” pressure may be exerted on employees that aims at indicating their voluntary character. Moreover, excessive formalization or bureaucracy may destroy the spontaneity of actions. It is also difficult to reconcile the business’s commercial logic with the selflessness that constitutes the idea of volunteering. The advantages gained by a company thanks to volunteering seem to result in a temptation to abuse employees and treat them instrumentally. However, the most important reason why employees are reluctant to volunteer is the competitive character of the relationship between volunteering and family life. The great significance of family values in Poland means that, if values happen to conflict, family values take priority to other ones. In these circumstances, the increase in employee volunteering is hardly to be expected unless the tension of choosing between family life and volunteering is reduced. It is also worth mentioning that the business world should be interested in strengthening the family, as it is one of the few institutions (along with the religion, school and societies) that generate “moral reserves”, essential for the market’s existence.
-
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2018, 21, 2; 29-42
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Samozatrudniony w unijnym systemie VAT: przedsiębiorca czy pracownik?
Self-Employed in the EU VAT System: An Entrepreneur or an Employee?
Autorzy:
Sęk, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/4259443.pdf
Data publikacji:
2022-12-29
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
samozatrudniony
podatnik VAT
samodzielna działalność gospodarcza
przedsiębiorca
pracownik
self-employed
VAT taxable person
independent economic activity
entrepreneur
employee
Opis:
Celem opracowania jest wskazanie, na podstawie analizy unijnych przepisów dotyczących zakresu podmiotowego VAT oraz zapadłych na ich tle orzeczeń TSUE, jakie okoliczności należy uwzględniać, ustalając, czy osoba samozatrudniona jest niezależnym przedsiębiorcą, a zatem podatnikiem VAT świadczącym swojemu kontrahentowi usługi opodatkowane VAT, czy raczej pozostaje z tym kontrahentem w relacji odpowiadającej stosunkowi pracy, co stawia samozatrudnionego i świadczone przez niego usługi poza zakresem opodatkowania VAT. W tekście wyjaśniono również, że ze względu na stosowane we wspólnym unijnym systemie VAT kryterium rzeczywistości gospodarczej, oceniając status podatkowy samozatrudnionego, nie można poprzestać na treści umowy łączącej go z kontrahentem, lecz trzeba uwzględnić rzeczywiste zasady współpracy. Pominięto natomiast tematykę konsekwencji dla samozatrudnionego i jego kontrahenta związanych ze skutecznym zakwestionowaniem przez organy podatkowe statusu samozatrudnionego jako przedsiębiorcy i podatnika VAT, która wymaga odrębnego opracowania.
The aim of the study is to indicate, based on the analysis of EU rules on the personal scope of VAT and relevant case law of the CJEU, what circumstances should be taken into account when determining whether a self-employed person is an independent entrepreneur, and therefore a VAT taxpayer providing to his client services subject to VAT, or rather remains with this client in a relationship corresponding to the employment relationship, which places the self-employed and the services provided by him outside the scope of VAT. The study also explains that due to the criterion of economic reality applicable in the EU VAT system, determining the VAT status of a self-employed cannot be based solely on the content of a contract between him and the client, but must take into account the actual course of cooperation. The extensive subject matter of consequences ensuing for the self-employed and his client if tax authorities deny the self-employed the status of an entrepreneur and VAT taxpayer, has been omitted, as it requires a separate study.
Źródło:
Acta Universitatis Lodziensis. Folia Iuridica; 2022, 101; 267-278
0208-6069
2450-2782
Pojawia się w:
Acta Universitatis Lodziensis. Folia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Praca na własny rachunek w świetle egzekucji sądowej
Self-Employment in the Light of Judicial Enforcement
Autorzy:
Goles, Lucyna
Powiązania:
https://bibliotekanauki.pl/articles/4261291.pdf
Data publikacji:
2022-12-29
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
zatrudnienie pracownicze
zatrudnienie niepracownicze
samozatrudnienie
egzekucja sądowa
komornik sądowy
dłużnik
employee employment
non-employee employment
self-employment
court enforcement
court bailiff
debtor
Opis:
Od 1 stycznia 2019 r. obowiązują zmiany w Kodeksie postępowania cywilnego wprowadzone Ustawą z dnia 22 marca 2018 r. o komornikach sądowych. Ustawodawca dokonał m.in. zmiany art. 8211 Kodeksu, która ma na celu umożliwienie dłużnikowi prowadzenia działalności w okresie zawieszenia postępowania egzekucyjnego. W dotychczasowym stanie prawnym dłużnik, będący np. przedsiębiorcą, pomimo zawieszenia postępowania egzekucyjnego był pozbawiony dostępu do środków bieżących na rachunkach bankowych, co mogło skutkować zaprzestaniem prowadzenia działalności gospodarczej. Opracowanie jest próbą omówienia motywów nowelizacji, a także jej skutków. Analiza obejmuje znowelizowaną ustawę oraz orzecznictwo. 1 Dz.U. z 2018 r. poz. 771.
From January 1, 2019. Amendments to the Code of Civil Procedure introduced by the Act of March 22, 2018 on Court Bailiffs apply. The legislator changed, inter alia, legal provision 8211 of the Code of Civil Procedure. The above amendment is intended to enable the debtor to conduct business while the enforcement proceedings are suspended. Under the current legal status, the debtor, who is, for example, an entrepreneur, despite the suspension of enforcement proceedings, was deprived of access to current funds in bank accounts, which could result in the cessation of business activity. The text is an attempt to discuss the motives of the amendment, as well as its effects. The analysis will cover the amended act and jurisprudence. 1 Dz.U. z 2018 r. poz. 771.
Źródło:
Acta Universitatis Lodziensis. Folia Iuridica; 2022, 101; 279-286
0208-6069
2450-2782
Pojawia się w:
Acta Universitatis Lodziensis. Folia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przedsiębiorczość pracownicza w małych i średnich przedsiębiorstwach
Employee Entrepreneurship in Small and Medium-Sized Enterprises
Autorzy:
Rudolf, Stanisław
Powiązania:
https://bibliotekanauki.pl/articles/906647.pdf
Data publikacji:
2003
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
Favourable effects yielded by development of small and medium-sized enterprises in the European Union's countries have caused that Poland also perceives in their development an opportunity for accelerating economic growth rate and solving many economic and social problems. Such expectations seem to be exaggerated due to different conditions prevailing in Poland in comparison with the EU countries. On the other hand, there can be expected the development of employee entrepreneurship in these enterprises. The article describes the Polish experience connected with the implementation of processes involving employees in solving company problems. They produce both advantageous economic effects and pave the way for changing the way in which employees think about company problems. The author discusses also the contribution of employees to designing the strategy of company development by means of the so-called "search conference." It is a method of collective work applied when employees search for directions of future development and ways of accomplishing a planned goal.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2003, 170
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wyłączenie pracownika organu podatkowego na podstawie art. 130 § 3 Ordynacji podatkowej
Exclusion of an employee of a tax authority pursuant to Article 130 § 3 of the Tax Ordinance Act
Autorzy:
Nowak, Ireneusz
Powiązania:
https://bibliotekanauki.pl/articles/2123505.pdf
Data publikacji:
2020-06-30
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
wyłączenie
bezstronność
organ podatkowy
pracownik
uprawdopodobnienie
exclusion
impartiality
tax authority
employee
substantiation
Opis:
Przedmiotem artykułu są zagadnienia związane z instytucją wyłączenia pracownika organu podatkowego od udziału w jurysdykcyjnym postępowaniu podatkowym w sprawach dotyczących zobowiązań podatkowych oraz innych sprawach normowanych przepisami prawa podatkowego w świetle art. 130 § 3 Ordynacji podatkowej. Autor podkreśla, że wyłączenie pracownika organu administracji publicznej na podstawie art. 130 § 3 o.p. jest uzupełnieniem dla trybu z art. 130 § 1 o.p., co oznacza, iż może ono nastąpić, jeżeli zostanie uprawdopodobnione istnienie okoliczności niewymienionych w tym ostatnim przepisie. Tym samym nie jest konieczne uprawdopodobnienie, że pracownik czynnego podmiotu stosunku podatkowoprawnego będzie stronniczy w załatwieniu sprawy ze względu na daną okoliczność, lecz wystarczy, iż okoliczność ta powoduje powstanie wątpliwości co do jego bezstronności. Innymi słowy, art. 130 § 3 o.p. ma charakter gwarancyjny i służy bezstronnemu wykonywaniu czynności w procedurze podatkowej. Co więcej, przepis z art. 130 §3 o.p. stosuje się do wszystkich bez wyjątku pracowników organów podatkowych, którzy mieliby brać „udział w postępowaniu”, w tym także do osób sprawujących (piastujących) funkcje organu podatkowego (państwowego lub samorządowego), i bez znaczenia jest tu tok instancyjny (pierwszoinstancyjny/drugoinstancyjny), a tym bardziej tryb tejże procedury (zwyczajny/nadzwyczajny).
The subject matter of the paper involves issues of exclusion of an employee of a tax authority from participation in jurisdictional proceedings in cases concerning tax obligations and in other cases regulated by the provisions of tax law in light of Article 130 § 3 of the Tax Ordinance Act. The author emphasizes that exclusion of an employee of a public authority pursuant to Article 130 § 3 TOA supplements the mode pursuant to 130 § 1 TOA, which means that it may be triggered if existence of circumstances enumerated in the said provision are substantiated. Thus, it does not require substantiation that an employee of an active entity in a tax law relationship will be biased in handling a matter due to a given circumstance, but it will be sufficient that this circumstance raises doubts as to his impartiality. In other words, Article 130 § 3 has a guarantee nature and serves impartial performance of actions in a tax procedure. What is more, the provision of Article 130 § 3 TOA is applied without exceptions to all employees of tax authorities who are to “participate in the proceedings”, also including persons who hold (perform) functions of a tax authority (state or self-government), regardless of the instance course (first instance/second instance) or especially the mode of this procedure (ordinary/extraordinary).
Źródło:
Kwartalnik Prawa Podatkowego; 2020, 2; 49-71
1509-877X
Pojawia się w:
Kwartalnik Prawa Podatkowego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Próba zniewolenia pracowników w sektach korporacyjnych
An attempt of employee subduing in corporate sects
Autorzy:
Kosenda, Aleksandra
Kukuła, Paulina
Powiązania:
https://bibliotekanauki.pl/articles/904692.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
The article focuses on a blurred boundary of work and life balance in corporate structures. The first part contains theoretical basics for sects and a description of a corporate cult. The other part includes the results of empiric research in an international corporation functioning in IT area.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2013, 288
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Uczestnictwo pracowników w zarządzaniu - przegląd dorobku światowego
Employee Participation in Management - Review of the World Experience
Autorzy:
Borkowska, Stanisława
Powiązania:
https://bibliotekanauki.pl/articles/904842.pdf
Data publikacji:
1986
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
The article aims at reviewing different forma of employee participation in management applied in socialist and capitalist countries, and analyzing their good points and shortcomings . Against this background, there has been performed analysis of advisability and threats carried by participation of employees in management in Poland according to the Decree from 25th September 1981. It allowed to outline the indispensable directions o f improving employee participation in an enterprise's management.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 1986, 53
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
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