Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

Wyszukujesz frazę "Świstak, Piotr" wg kryterium: Autor


Wyświetlanie 1-4 z 4
Tytuł:
Formal Theory and Value Judgments
Autorzy:
Kamiński, Marek
Lissowski, Grzegorz
Świstak, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/1930068.pdf
Data publikacji:
2014-01-07
Wydawca:
Polskie Towarzystwo Socjologiczne
Tematy:
formal theory
experiments
value judgments
rationality
Opis:
When we assume that a survey reveals respondents’ true attitudes we tacitly assume that the subjects understood what we are asking them about and that they had no incentive to be untruthful. In typical studies none of the two assumptions holds. Subjects are asked questions that use undefined terms and they are asked about issues they have no incentive to answer truthfully. Here we argue that a way to solve the two problems lies in constructing a formal theory of an attitude in such a way that an attitude can be derived from the answers yet when answering the questions subjects cannot possibly know that their responses reveal anything about their attitude and, hence, they have no incentive to answer insincerely.We briefly discuss a study that has the desirable properties necessary for the proper design.
Źródło:
Polish Sociological Review; 2014, 184, 4; 409-430
1231-1413
2657-4276
Pojawia się w:
Polish Sociological Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Taxation of Academic Teachers’ Royalties. Controversies in the context of the general interpretation by the Minister of Finance
Autorzy:
Świstak, Marzena
Smoleń, Paweł Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2010028.pdf
Data publikacji:
2022-03-10
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
academic teachers’ royalties
tax-deductible expenses
creative activity
general interpretation
Opis:
The Act on Personal Income Tax stipulates a number of methods for calculating costs, which unfortunately often leads to disputes between taxpayers and tax authorities. The same also concerns the rules applicable specifically to academic teachers performing their duties under an employment relationship. Problems emerge both in the context of the manner and scope of eligibility for flat-rate 50% tax-deductible expenses. Notably, the interpretative problems stem not only from the provisions of tax law as such. They also emerge in the context of the higher education reform. But even though the observed legal inconsistencies require urgent legislative action, the necessary amendment to the provisions of the Act of 20 July 2018 – Law on Higher Education and Science has yet to be introduced. Nearly two years after the Act’s entry into force, the Minister of Finance finally decided to issue a general interpretation. Therein, it is stated that in terms of the applicability of 50% tax-deductible expenses, the Act of 20 July 2018 – Law on Higher Education and Science constitutes lex specialis, i.e. ultimately, the 50% cost deduction is applicable to the entirety of an academic teacher’s remuneration. The following paper provides a critical analysis of the present regulations as well as possible solutions to the current fiscal and legal stalemate. In the authors’ opinion, the general interpretation by the Minister of Finance fails to substantially amend the quality of the law whose provisions remain largely unclear. At the same time, its practical value for the academia cannot be denied. Undoubtedly, the fact that the same was issued by the direct superior of tax authorities will make this opinion difficult to ignore in the context of individual cases.
Źródło:
Review of European and Comparative Law; 2022, 48, 1; 235-253
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Development of green jobs in the res sector in the Visegrad Group countries
Autorzy:
Kułyk, Piotr
Kaźmierczak-Piwko, Leszek
Gąsiorek-Kowalewicz, Anna
Świstak, Patrycja
Powiązania:
https://bibliotekanauki.pl/articles/2064837.pdf
Data publikacji:
2019
Wydawca:
STE GROUP
Tematy:
renewable energy
green jobs
V4
Visegrad Group
energy market
Opis:
The transformation process towards a low-emission, green economy implies an increase in the demand for new professions and competences. Quality changes of jobs under the influence of the idea of sustainable development are both an opportunity and a challenge for both countries and individual regions. Green jobs are created as a result of the development of eco-innovation, new environmentally friendly technologies. The development of green jobs is particularly noticeable in the renewable energy sector. The article presents the results of empirical research in the field of analyzing the number of green jobs in the renewable energy sector in the Visegrad Group. In order to identify and determine the nature and changes in the impact of individual factors on the development of green jobs, panel regression was used – a model with fixed effects. The dependent variable was the relative number of green jobs per million inhabitants in 2000-2016.
Źródło:
Multidisciplinary Aspects of Production Engineering; 2019, 2, 1; 570--588
2545-2827
Pojawia się w:
Multidisciplinary Aspects of Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-4 z 4

    Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies