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    Wyświetlanie 1-7 z 7
    Tytuł:
    Relations between Conspicuous Consumption and Materialism
    Autorzy:
    Niesiobędzka, Małgorzata
    Powiązania:
    https://bibliotekanauki.pl/articles/1985847.pdf
    Data publikacji:
    2018-12-31
    Wydawca:
    Wydawnictwo Adam Marszałek
    Tematy:
    conspicuous consumption
    innate trait
    materialism
    materialistic aspirations
    Opis:
    The research focuses on relationships between conspicuous consumption and materialism. Contrary to previous studies, here conspicuous consumption is seen as an individual trait rather than as an attitude. The purpose of the research was twofold: to establish to what extent are a) success, centrality, happiness, and b) the importance and the attainment of wealth, popularity and image responsible for conspicuous consumption. Two studies were conducted. Materialism was measured using the MVS (Richins, 2004) in study 1 (N = 80), and the Aspiration Index (Kasser & Ryan, 1996) in study 2 (N = 169). In both studies, the measure of the propensity to conspicuous consumption was the same: The Conspicuous Consumption Orientation Scale (CCO) (Chaudhuri, Mazumdar, & Ghoshal, 2011). The obtained data demonstrated that the propensity to conspicuous consumption was significantly related to only two dimensions of materialism – success and centrality. Furthermore, the results showed that while the importance of financial success and popularity enhanced the propensity to conspicuous consumption, attainment of financial and popularity aspirations had no impact on the propensity to conspicuous consumption. In turn, image (both its importance and its attainment) was a significant positive predictor of the propensity to conspicuous consumption. The research findings suggest that the crucial materialistic drivers of the propensity to conspicuous consumption are: the belief that success is closely connected with ownership; the conviction that owning and acquiring are the primary life goals; and the need to have a socially admired image.
    Źródło:
    Kultura i Edukacja; 2018, 4(122); 77-93
    1230-266X
    Pojawia się w:
    Kultura i Edukacja
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Typology of taxpayers and tax policy
    Autorzy:
    Niesiobedzka, Malgorzata
    Powiązania:
    https://bibliotekanauki.pl/articles/430824.pdf
    Data publikacji:
    2014-09-01
    Wydawca:
    Polska Akademia Nauk. Czytelnia Czasopism PAN
    Tematy:
    taxpayers
    tax compliance
    tax evasion
    tax morale
    tax fairness
    Opis:
    The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.
    Źródło:
    Polish Psychological Bulletin; 2014, 45, 3; 372-379
    0079-2993
    Pojawia się w:
    Polish Psychological Bulletin
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Procedural fairness, a sense of alienation and paying taxes
    Autorzy:
    Niesiobędzka, Małgorzata
    Kołodziej, Sabina
    Powiązania:
    https://bibliotekanauki.pl/articles/1198521.pdf
    Data publikacji:
    2019
    Wydawca:
    Akademia Leona Koźmińskiego w Warszawie
    Tematy:
    tax
    procedural fairness
    sense of alienation
    common good
    Opis:
    This paper presents the results of two studies analysing the impact of procedural fairness and a sense of alienation on real tax payments in the public goods game. Study 1 showed that an unfair procedure of determining the rules of the game increases the frequency of tax evasion. In Study 2, tax evasion was associated with a sense of alienation induced in the subjects, understood as a conviction about the ineffectiveness of one’s own actions. The results of the studies presented in this paper indicate the importance of the treatment of taxpayers by the tax system as a factor infl uencing the propensity for tax fraud.
    Źródło:
    Decyzje; 2019, 31; 57-71
    1733-0092
    2391-761X
    Pojawia się w:
    Decyzje
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Coping and Mental Health during Emerging Adulthood. The Relationships between Coping Strategies and Risk of Depression and Life Satisfaction among Students in Higher Education
    Autorzy:
    Konaszewski, Karol
    Niesiobędzka, Małgorzata
    Kolemba, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/2121378.pdf
    Data publikacji:
    2022
    Wydawca:
    Polska Akademia Nauk. Czytelnia Czasopism PAN
    Tematy:
    coping
    students
    life satisfaction
    emerging adulthood
    risk of depression
    mental health
    Opis:
    Background: The phenomenon of accumulating tasks, characteristic of emerging adulthood, intensifies perceived stress and stimulates coping activity. The nature and intensity of the coping strategies used to deal with challenges can affect mental health in emerging adulthood. The purpose of the study was to investigate the relationship between coping strategies and mental health in a group of emerging adults- students in higher education. Methods: The study included 390 emerging adults, students in higher education. Coping strategies were measured with the COPE Questionnaire and information on mental health was called using the Kutcher Adolescent Depression Scale and the Satisfaction with Life Scale. The confirmatory factor analysis (CFA) with maximum likelihood (ML) estimation was used to assess the factor structure of the variables and structural equation modeling was used to test the hypotheses. Results: The data mostly confirmed the hypotheses. Avoidance strategies turned out to be the strongest predictor of mental health, specifically negative mental health outcomes. Problem-focused strategies were a stronger predictor of quality of life than emotion-focused and support-seeking strategies. Emotion-focused strategies did not predict depression. Coping strategies, especially avoidance strategies, play a crucial role in mental health during emerging adulthood. Conclusions: Learning to cope enables students to deal with difficult tasks and challenges of this period more effectively, and minimizes their risk of depression, and increases their life satisfaction.
    Źródło:
    Polish Psychological Bulletin; 2022, 53, 2; 112-121
    0079-2993
    Pojawia się w:
    Polish Psychological Bulletin
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The effect of income and expense shifting on the corporate income tax evasion
    Autorzy:
    Kołodziej, Sabina
    Maruszewska, Ewa Wanda
    Niesiobędzka, Małgorzata
    Powiązania:
    https://bibliotekanauki.pl/articles/39536756.pdf
    Data publikacji:
    2023-09-15
    Wydawca:
    Akademia Leona Koźmińskiego w Warszawie
    Tematy:
    Tax evasion
    Domain knowledge
    Income shifting
    Expense shifting
    Opis:
    Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability. Design/methodology/approach – Two experiments were conducted in which young (N 5 62) and experienced (N 5 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting. Findings – Research demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1). Research limitations/implications – Results of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning. Originality/value – This study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.
    Źródło:
    Central European Management Journal; 2023, 31, 3; 364-373
    2658-0845
    2658-2430
    Pojawia się w:
    Central European Management Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Self-esteem, readiness for self-improvement and life satisfaction in Indian and Polish female students
    Autorzy:
    Zawadzka, Anna Maria
    Kosakowska-Berezecka, Natasza
    Niesiobędzka, Małgorzata
    Powiązania:
    https://bibliotekanauki.pl/articles/430708.pdf
    Data publikacji:
    2016-06-01
    Wydawca:
    Polska Akademia Nauk. Czytelnia Czasopism PAN
    Tematy:
    life satisfaction
    self-improvement across cultures
    women’s collective & personal self-esteem
    Opis:
    The study examines the question of how personal self-esteem, collective self-esteem and readiness for self-improvement are linked to satisfaction with life in women from countries differing with regard to level of collectivism. Our study participants were Polish (less collectivistic) and Indian (more collectivistic) female students. The obtained results indicate that personal self-esteem plays a very important role in satisfaction with life of women from the two countries. However, collective self-esteem is not directly related to satisfaction with life among women from the two cultures analyzed. Structural Equation Modeling showed that: a) in the Indian group readiness for self-improvement is more important for satisfaction with life than in the Polish group and it is significantly related to satisfaction with life through collectivistic self-esteem, b) the direct influence of both personal and collective self-esteem on satisfaction with life is more significant in the Polish group than in the Indian group.
    Źródło:
    Polish Psychological Bulletin; 2016, 47, 2; 179-185
    0079-2993
    Pojawia się w:
    Polish Psychological Bulletin
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Measuring mental well-being: validation of the Polish version of the Short Warwick Edinburgh Mental Wellbeing Scale (SWEMWBS)
    Pomiar dobrostanu psychicznego: walidacja polskiej wersji krótkiej skali dobrostanu psychicznego (the Short Warwick Edinburgh Mental Wellbeing Scale SWEMWBS)
    Autorzy:
    Niesiobędzka, Małgorzata
    Konaszewski, Karol
    Skalski-Bednarz, Sebastian Binyamin
    Surzykiewicz, Janusz
    Powiązania:
    https://bibliotekanauki.pl/articles/52448254.pdf
    Data publikacji:
    2024-06-28
    Wydawca:
    Wydawnictwo Naukowe Chrześcijańskiej Akademii Teologicznej w Warszawie
    Tematy:
    mental wellbeing
    hedonic wellbeing
    eudaimonic wellbeing
    polish adaptation
    Opis:
    Aim. The purpose of the conducted research was to adapt and evaluate the psychometric properties of the Polish version of the SWEMWBS. Method. To assess the structure of the tool and its internal consistency, data were used from 557 individuals between the ages of 25 and 63 years. To assess the validity of the SWEMWBS, 277 individuals between aged 20 to 46 years took participation. Results. Validation studies conducted on the Polish version of the SWEMWBS show that the scale is a reliable and accurate tool for measuring mental well-being. The results of confirmatory factor analysis confirmed the scale’s one-factor structure. The reliability of the scale calculated using Cronbach’s alpha α = 0.84, McDonald’s omega ω = 0.83, and Gutmann’s lambda λ = 0.83 was good. The study also confirmed the validity of the scale. The SWEMWBS was moderately positively correlated with resilience and health behaviours. We observed moderate negative correlations between well-being and depressiveness. Conclusions. The study showed that the SWEMWBS is a brief tool for measuring mental well-being with good psychometric properties.
    Cel. Celem badania była adaptacja i ocena właściwości psychometrycznych polskiej wersji skali SWEMWBS. Metoda. Oceny struktury skali i jej rzetelności dokonano w oparciu o dane 557 osób w wieku od 25 do 63 roku życia. Oceny trafności skali SWEMWBS dokonano w oparciu o dane 277 osób w wieku od 20 to 46 lat. Wyniki. Przeprowadzone badania walidacyjne polskiej wersji SWEMWBS pokazują, że skala jest rzetelnym i trafnym narzędziem pomiaru dobrostanu psychicznego. Wyniki konfirmacyjnej analizy czynnikowej potwierdziły jednoczynnikową strukturę skali. Rzetelność skali obliczona za pomocą alfy Cronbacha α = 0.84, omegi McDonalda ω = 0.83 oraz lambdy Gutmanna λ = 0.83 była dobra. Badania potwierdziły także trafność skali. Wyniki SWEMWBS były umiarkowanie dodatnio związane z resilience i zachowaniami zdrowotnymi. Zaobserwowaliśmy także umiarkowanie ujemną korelację z depresyjnością. Podsumowanie. Badania pokazały, że krótka wersja WEMWBS wykazuje dobre właściwości psychometryczne i jest wygodnym narzędziem do pomiaru dobrostanu psychicznego.
    Źródło:
    Studia z Teorii Wychowania; 2024, XV(2 (47)); 217-229
    2083-0998
    2719-4078
    Pojawia się w:
    Studia z Teorii Wychowania
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-7 z 7

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