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Wyszukujesz frazę "Exercise" wg kryterium: Temat


Tytuł:
COMPARING THE SHORT AND LONG-TERM EFFECTS OF ACUTE MODERATE-INTENSITY EXERCISE ON MNEMONIC SIMILARITY AND RMOTIONAL MEMORY TASKS
Autorzy:
Acevedo-Triana, Cesar
Cordoba-Patiño, Diana
Muñoz, Juan Francisco
Cifuentes, Julian
Melgarejo Pinto, Victor
Rodriguez W, Oscar
Hurtado-Parrado, Camilo
Powiązania:
https://bibliotekanauki.pl/articles/2137978.pdf
Data publikacji:
2021-01-28
Wydawca:
Fundacja Edukacji Medycznej, Promocji Zdrowia, Sztuki i Kultury Ars Medica
Tematy:
exercise moderate-intensity
pattern separation
emotional memory
long term memory
young
Opis:
Mounting research has linked acute moderate-intensity exercise with changes indiscrimination of similar events – i.e., mnemonic memory. Conversely, few studies have compared performance in tasks associated to each type of memory(mnemonic similarity and emotional) and less have evaluated performance several days after exercise sessions. Thirty-five undergraduate students were randomly distributed in three groups that differed in the assigned duration of the moderate-intensity ex- ercise session. We established first the moderate-intensity exercise program by calculating the VO2max 50%. Two-to-five days later, participants engaged in the exercise condition to which they were assigned, followed by a five-minute rest period. Immediately after, all participants were ex posed to the training phase of both memory tasks. The first retrieval phase was tested 45 minutes after encoding phase was completed. Subsequent retrieval phases were conducted 24, 48, and 168 hours post-training. Exercise of long duration increased discrimination performance in images of low similarity. Comparison of the effects of exercise on discrimination of the three types of images that the emotional-memory task entails showed improved performance only for aversive and neutral images. Exercise improves discrimination of low similarity images, with better overall perform- ance after a longer exercise session. This finding adds to previous reports that have found analogous effects using other memory tasks. It also supports the notion that acute effects due to exercise are specifically related to hippocampal functionality and its ability to separate patterns. Finally, maintenance of emotional informa- tion across time suggest a different mechanism, independent of pattern- separation processing. ----------------------------------------------------------------------------------------------------------------------------
Źródło:
Acta Neuropsychologica; 2021, 19(1); 33-61
1730-7503
2084-4298
Pojawia się w:
Acta Neuropsychologica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Effect of Total Body Resistance Exercise on Strength, Power and Stability Enhancement
Wpływ ćwiczenia całkowitego oporu ciała na siłę, moc i wzmocnienie stabilności
Autorzy:
Achmad, Suparto
Hari, Setijono
Oce, Wiriawan
Powiązania:
https://bibliotekanauki.pl/articles/529198.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Humanistyczno-Przyrodniczy im. Jana Długosza w Częstochowie. Wydawnictwo Uczelniane
Tematy:
total body resistance exercise
strength
power
stability
całkowite ćwiczenia oporu ciała
siła
moc
stabilność
Opis:
Purpose: The objective of this study is to analyze and compare the effectiveness of the total body resistance exercise – ascending, descending and constant load, in increasing strength, power, and stability. Methodology: The quantitative method with quasi-experimental design techniques was used in the study. Results: The results showed that: 1) in the ascending group, leg muscle strength had the highest percentage compared to other variables for 22%, while leg muscle power had the lowest score for 12%; 2) in the descending group, arm muscle strength had the highest score for 36% compared to other variables while the leg muscle power had the lowest score for 16%; 3) in the constant load group, arm muscle strength increased for 15%, leg muscle strength for 14%, arm muscle power for 12%, leg muscle power and stability for 8%, and body balance for 35%. Conclusion: There was significant effectiveness among the ascending, descending, and constant load groups in terms of increasing strength, power, and stability. The descending and constant load group had a greater or more effective impact on increasing arm muscle strength than the ascending group.
Cel: Celem tego badania jest przeanalizowanie i porównanie skuteczności ćwiczenia cał-kowitego oporu ciała – wznoszenia, opadania i stałego obciążenia, w zwiększaniu siły, mocy i stabilności. Metodologia: W badaniu wykorzystano metodę ilościową z quasi-eksperymentalnymi technikami projektowania. Wyniki: Wyniki pokazały, że: 1) w rosnącej grupie siła mięśni nóg miała najwyższy odsetek w porównaniu z innymi zmiennymi dla 22%, podczas gdy siła mięśni nóg miała najniższy wynik dla 12%; 2) w grupie malejącej siła mięśni ramienia miała najwyższy wynik dla 36% niż inne zmienne, a siła mięśni nogi miała najniższy wynik dla 16%; 3) w grupie o stałym obciążeniu siła mięśni ramienia wzrosła o 15%, siła mię-śni nóg o 14%, 12% dla siły mięśni ramion, 8% dla siły i stabilności mięśni nóg lub równowagi ciała o 35%. Wniosek: Między grupami obciążeń wstępujących, opadających i stałych wy-stępowała znacząca skuteczność pod względem zwiększania siły, mocy i stabilności. Grupa opadająca i o stałym obciążeniu miała większy lub bardziej skuteczny wpływ na zwiększenie siły mięśni ramienia niż grupa rosnąca.
Źródło:
Sport i Turystyka. Środkowoeuropejskie Czasopismo Naukowe; 2019, 2, 4; 103-118
2545-3211
Pojawia się w:
Sport i Turystyka. Środkowoeuropejskie Czasopismo Naukowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Caregivers’ Perception of Enablers and Barriers to Home Exercise Programme (Hep) Adherence Among Nigerian Stroke Survivors: a Qualitative Study
Autorzy:
Ademoyegun, Adekola B.
Mbada, Chidozie E.
Afolabi, Olubukola E.
Adelowokan, Omotola I.
Adeoye, Bobola M.
Awotidebe, Taofeek O.
Powiązania:
https://bibliotekanauki.pl/articles/2159496.pdf
Data publikacji:
2021-12-31
Wydawca:
Politechnika Opolska. Wydział Wychowania Fizycznego i Fizjoterapii
Tematy:
stroke
caregivers
home exercise programme
enablers
barriers
Opis:
Background and objective: Stroke survivors often rely on caregivers to perform their Home Exercise Programme (HEP); however, little is known about enablers and barriers to HEP adherence from caregivers’ perspective. This study aims to explore the caregivers’ perspectives on the enablers and barriers to HEP adherence among stroke survivors. Methods: Fourteen caregivers of stroke survivors receiving physiotherapy at a Nigerian university teaching hospital were interviewed for the purpose of a qualitative study. An in-depth interview was used to explore respondents’ perspectives on enablers and barriers to HEP adherence. The gathered data was transcribed verbatim and analyzed. Results: The caregivers were mostly women (8/14) and close family members of the stroke survivors. In their opinion the main HEP adherence enablers were motivation and expectation, positive outcome and experience, availability of social support, timing, and religious beliefs. Overall health and wellness, caregiver’s schedule, negative emotions, and fear of falling were the dominant perceived barriers to HEP adherence. Conclusion: Home exercise programme adherence by stroke survivors is determined by a number of factors, including caregiver-related ones. It is necessary to pay close attention to all undercurrents of HEP adherence related to stroke survivors and their caregivers.
Źródło:
Journal of Physical Education & Health - Social Perspective; 2021, 10, 18; 14-27
2084-7971
Pojawia się w:
Journal of Physical Education & Health - Social Perspective
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Perception and Practice of Physical Activity and Exercise Counselling in Renal Care Team in Nigeria
Autorzy:
Adeyinka Niyi-Odumosu, Faatihah
Odumosu, Shakrullah Adeniyi
Olufunmilola, Leah Dominic
Olusegun Olanrewaju, Timothy
Seidina, Iliasu Yakubu
Powiązania:
https://bibliotekanauki.pl/articles/1942928.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
physical activity
exercise counselling
perception and practice
renal care team
Nigeria
Opis:
Introduction - Physical activity (PA) in Chronic Kidney Disease (CKD) requires positive attitude and practice among the renal care team (RCT). The study examined the perceptions and practices of PA and exercise counselling among the RCT in Nigeria. Methods – The study is 24-item cross-sectional survey on exercise counselling practices on 281 renal care practitioners (females = 149, males = 132; mean age = 42 ± 10 years; renal physicians (39%), nurses (50%), and others (11%)) at the 30th annual conference of NANCONF. Results – Forty two percent did not exercise regularly and 58% engaged in moderate-to-vigorous intensity. 92% agreed sedentary lifestyle is a health risk; 96% agreed that increasing PA is beneficial; and 81% reported that PA is beneficial for patients. 35% recommended PA; 17% referred patients to exercise professionals and 11% facilitated implementation of PA. Barriers to the implementation of PA were lack of motivated patients (75%), resources (69%), funds (66%), and motivated staff (63%). Conclusion - Perceptions and practices of PA and exercise counselling in the RCT in Nigeria is promising with inconsistencies between beliefs in the benefits of PA and actual implementation. Addressing the reported barriers could improve the recommendation of PA in patient’s management.
Źródło:
Central European Journal of Sport Sciences and Medicine; 2021, 36; 17-26
2300-9705
2353-2807
Pojawia się w:
Central European Journal of Sport Sciences and Medicine
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Combined effects of caffeine and aerobic exercise on leptin levels and some indices of insulin resistance in diabetics
Autorzy:
Amaghani, Akram
Jamali Gharakhanlou, Bahram
Zarghami Khamneh, Ali
Radkhah, Nima
Powiązania:
https://bibliotekanauki.pl/articles/28761958.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
caffeine
aerobic exercise
type 2 diabetes
leptin
insulin resistance
Opis:
The study aimed to examine the combined effects of caffeine and aerobic exercise on leptin levels and some indices of insulin resistance in diabetics Thirty-two males with type 2 diabetes participated in a quasi-experimental and double-blind design. All participants were divided into four homogeneous groups of 8 individuals, including placebo (P), caffeine supplementation (C), aerobic training (AT), and aerobic training and caffeine (AT + C). The design protocol included eight weeks of aerobic exercise and caffeine consumption. Blood samples were taken to measure serum levels of leptin, glucose, insulin, HbA1c, HOMA-IR, and insulin sensitivity (QUICKI) indices at two phases. Data were analyzed by repeated measure ANOVA, Bonferroni posthoc, and independent T-test at a significant level of a ≤ 0.05. The results showed that the levels of leptin, glucose, insulin, HbA1c, and HOMA-IR in the three intervention groups significantly decreased compared to the placebo group (P = 0.001). In addition, QUICKI was significantly increased in the three groups of caffeine (C), aerobic training (AT), and aerobic training + caffeine (AT + C) compared to the placebo group (P = 0.001). Also, the AT+C group has double effects on the investigated indices compared to the caffeine (C) group (P = 0.001). Regular aerobic exercise and caffeine supplementation may be more effective treatments for improving insulin resistance indicators associated with type 2 diabetes.
Źródło:
Central European Journal of Sport Sciences and Medicine; 2023, 44; 15-26
2300-9705
2353-2807
Pojawia się w:
Central European Journal of Sport Sciences and Medicine
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Mistletoe [Viscum album L.] on common pear [Pyrus x amphigenea Domin ex Dostalek] near Poznan
Jemiola pospolita [Viscum album L.] na gruszy polnej [Pyrus x amphigenea Domin ex Dostalek] w okolicy Poznania
Autorzy:
Antkowiak, W.
Czekalski, M.
Powiązania:
https://bibliotekanauki.pl/articles/878482.pdf
Data publikacji:
2005
Wydawca:
Uniwersytet Przyrodniczy w Poznaniu
Tematy:
mistletoe
Polska
tree
common pear
botany
Viscum album
Poznan city
Wielkopolska region
Pyrus x amphigenea
Biedrusko exercise area
Źródło:
Roczniki Akademii Rolniczej w Poznaniu. Botanika-Steciana; 2005, 08
1896-1908
Pojawia się w:
Roczniki Akademii Rolniczej w Poznaniu. Botanika-Steciana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Body composition analysis according to the exercise modality in adults with obesity: Pilot study
Autorzy:
Aracely Enríquez del Castillo, Liliana
Cervantes Hernández, Natanael
Candia Luján, Ramón
Flores Olivares, Luis Alberto
Powiązania:
https://bibliotekanauki.pl/articles/1627264.pdf
Data publikacji:
2021-09-10
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
aerobic exercise
health
physical activity
swimming
training
Opis:
Obesity has generated a pandemic in relation to public health; however, depending on the type of exercise, intensity, frequency, and time spent exercising, it provides different effects on the human body. The present investigation has the objective of comparing the effect of two modalities of exercise, aquatic and grounded, on the body composition of overweight and obese adults. The present was an experimental study with 26 overweight and obese adults distributed in two exercise groups: aquatic and grounded. Both groups received 12 weeks of moderate intensity aerobic training assessed with a heart rate monitor and determined through the maximum heart rate on each individual grounded and aquatic training. The study variables were Body Mass Index (BMI), fat percentage, and lean mass. After carrying out the exercise program significant differences were observed in the reduction of BMI as well as in the percentage of fat in both sexes ( < 0.01). No differences were observed in relation to BMI reduction, nor the percentage of fat evaluated before and after by different exercise modalities; likewise, there was no difference in either sex. In conclusion, exercise provides favorable changes in body composition variables; however, in this study, it does not rely on the exercise modality.
Źródło:
Central European Journal of Sport Sciences and Medicine; 2021, 34, 2; 87-95
2300-9705
2353-2807
Pojawia się w:
Central European Journal of Sport Sciences and Medicine
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The circulatory levels of Serotonin and Dopamine and physical fitness factors in active and inactive men addicted to opium during rehabilitation
Autorzy:
Arazi, Hamid
Mollazadeh, Rahim
Dadvand, Seyedeh Shiva
Davaran, Maryam
Powiązania:
https://bibliotekanauki.pl/articles/1031952.pdf
Data publikacji:
2016
Wydawca:
PPHU Projack Jacek Wąsik
Tematy:
Addiction
Dopamine
Exercise
Opium
Serotonin
Opis:
Addiction to drugs is one of the significant problems in many countries. Opium is a kind of drug that its use goes back to many years ago. Dopamine and serotonin are neurotransmitters involved in the process of addiction. As a result, this study aimed to investigate the blood levels of serotonin, dopamine and physical fitness factors in active and inactive men addicted to opium during their rehabilitation period. This study is a descriptive and Causal after the occurrence. A total of 34 men addicted to opium referring to rehabilitation center had been admitted voluntarily as samples were available in the study. According to a questionnaire answered by them, 16 of them did exercise during their rehabilitation period (active group) and 18 of them did not do any physical activity during this period (inactive group). 5 cc of peripheral blood samples were obtained from both groups and were tested their aerobic capacity, muscular endurance, flexibility, body composition, blood pressure and heart rate. Statistical analysis showed that blood levels of serotonin and dopamine in active group were significantly more than inactive group (p<0.05). In addition, the active group compared with the inactive group had low body fat percent, more muscular endurance, more flexibility, and low resting heart rate (p<0.05). According to the findings, we can conclude that low physical activity but as regular walking can affect blood levels of serotonin and dopamine, and health-related fitness factors of addicted men and as a non-drug treatment is helpful.
Źródło:
Physical Activity Review; 2016, 4; 1-8
2300-5076
Pojawia się w:
Physical Activity Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Effect of Exercise Dependence and Narcissism Components on Eating Disorders in Men Bodybuilders
Autorzy:
Babaei, Solmaz
Alizadeh, leily
Amaghani, Akram
Jamali Gharakhanlou, Bahram
Powiązania:
https://bibliotekanauki.pl/articles/2148822.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
bodybuilding
exercise dependence
eating disorders
narcissism
Opis:
Physical activity is considered a healthy behavior as lifestyle component that can prevent chronic disease and attributed to numerous psychological and physical benefits. The purpose of this study was to investigate the effect of exercise dependence and narcissism components on eating disorders in male bodybuilders.The study was a correlational study and the statistical population consisted of male bodybuilders in city clubs with more than one year of continuous training of at least three sessions a week. 250 male bodybuilders were selected by cluster sampling. The research tool consisted of three questionnaires: narcissistic personality, exercise dependency and eating disorders. For data analysis correlation and regression tests were performed by SPSS version 21 and p-value less than 0.05 was considered as significant. The results showed that addiction to exercise and narcissism and their components had a significant positive relationship with eating disorders (all P-values < 0.01). Regression models revealed that exercise dependence and narcissism were able to predict 46% of variance in eating disorder (p < 0.01). According to the data, nutritional behaviors can be promoted by improving narcissistic tendencies and dependency on exercise
Źródło:
Central European Journal of Sport Sciences and Medicine; 2022, 39; 81-88
2300-9705
2353-2807
Pojawia się w:
Central European Journal of Sport Sciences and Medicine
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Z problematyki przesłanek odpowiedzialności majątkowej funkcjonariuszy publicznych za rażące naruszenie prawa przy wykonywaniu władzy publicznej.
Conditions of property liability of public officers for gross violation of the law during the exercise of public authority.
Autorzy:
Baran, Beata
Powiązania:
https://bibliotekanauki.pl/articles/443751.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Humanitas
Tematy:
odpowiedzialność majątkowa
funkcjonariusze publiczni
rażące naruszenie prawa,
przesłanki odpowiedzialności
wykonywanie władzy publicznej
property liability
public officials
gross violation of the law
conditions of liability
exercise of public authority
Opis:
W artykule przedstawiono przesłanki odpowiedzialności majątkowej funkcjonariuszy publicznych za rażące naruszenie prawa. Autorka koncentruje się w tym artykule na kwestiach przedmiotowych odpowiedzialności. W obowiązujących przepisach prawa mamy do czynienia z mechanizmem materialnoprawnej kumulatywności przesłanek odpowiedzialności, które zostały przedstawione w sposób całościowy, zgodnie z dyrektywą kompleksowości badań dogmatycznych. Przepisy wyznaczają szeroki krąg podmiotowy, nie ograniczając się tylko do naruszeń proceduralnych. Mankamentem przyjętej regulacji jest jej kazuistyczność, co rodzi niebezpieczeństwo, że w niektórych sytuacjach nie będzie można pociągnąć funkcjonariusza do odpowiedzialności, ponieważ przepisów tych jako norm szczególnych nie wolno interpretować rozszerzająco.
This paper presents conditions of property liability of public officers for gross violation of the law. Author focuses on subjective matters of the responsibility. The applicable legal regulations deals with a mechanism of cumulative substantive conditions of liability, which are presented in a comprehensive manner in accordance with the directive of complexity of dogmatic research. The provisions define a broad range of subjects, not limited to procedural violations. The drawback of the regulation is the casuistic approach what involves the danger of some situations in which it would not be possible to held public officers liable, because these provisions as special rules must not be interpreted broadly.
Źródło:
Roczniki Administracji i Prawa; 2013, 13; 231-244
1644-9126
Pojawia się w:
Roczniki Administracji i Prawa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Association of hand grip strength with psychological stress, exercise habits and body composition amongst medical students: a cross-sectional study
Autorzy:
Barre, Samira
Inyingi, Laura
Orrego Castellanos, Julianna
Patel, Agastya
Ruckemann-Dziurdzinska, Katarzyna A.
Bryl, Ewa D.
Witkowski, Jacek M.
Powiązania:
https://bibliotekanauki.pl/articles/33897312.pdf
Data publikacji:
2024-06-18
Wydawca:
Gdański Uniwersytet Medyczny
Tematy:
exercise
psychological stress
medical students
Hand grip strength
Opis:
Background The aim of this study was to assess the effectiveness of hand grip strength (HGS) test in identifying highly stressed individuals and to examine the effect of exercise and lifestyle on HGS and stress measures. Material and methods It is cross-sectional study. Students of the Medical University of Gdańsk, Poland were asked to fill out a questionnaire, undergo body composition analysis, perform HGS test and provide a saliva sample for cortisol measurement. Results Self-rated stress (SRS) was significantly higher in pre-clinical years (PCY) compared to clinical years (CY). HGS was significantly lower in PCY males than CY males. Participants who performed some form of exercise had significantly higher HGS compared with those who did not exercise. A positive correlation between HGS and BMI was noted. Students with low HGS were found to have lower levels of salivary cortisol (SC). However, there was no significant difference in SC levels between PCY and CY students. Conclusions HGS may be a reliable method of identifying stressed individuals and promoting healthy lifestyle behaviors. HGS testing is a safe, cheap and easy to perform method for a large number of participants while being time economical.
Źródło:
European Journal of Translational and Clinical Medicine; 2024, 7, 1; 33-46
2657-3148
2657-3156
Pojawia się w:
European Journal of Translational and Clinical Medicine
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Effect of whole body vibration in energy expenditure and perceived exertion during intense squat exercise
Autorzy:
Bertucci, W.
Arfaoui, A.
Duc, S.
Letellier, Th.
Brikci, A.
Powiązania:
https://bibliotekanauki.pl/articles/306283.pdf
Data publikacji:
2015
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
trening wibracyjny
energia
wysiłek
whole body vibration
energy expended
intense squat exercise
rating of perceived exertion
Opis:
Purpose: The purpose of this study was to investigate the effect of whole body vibration in oxygen uptake during intense squatting exercise with an added weight and whole body vibration compared with the same exercise without vibration. Methods: Nine male subjects performed three trials of dynamic squatting with an additional load of 50% of their body weight during 3 min. One trial without vibration, one trial with the frequency of 40 Hz and amplitude of 2 mm and one trial with the frequency of 40 Hz and amplitude of 4 mm. Results: The results showed no difference between the three experimental trials in relative and absolute oxygen uptake. However, the metabolic power and energy expended in whole body vibration (2 mm) were significantly different from exercise without vibration. The data analysis also showed a significant difference in rating of perceived exertion with whole body vibration (4 mm) compared with the exercise without vibration. Results showed that the addition of vibration stimulus has an increase in the energy expenditure particularly with 40 Hz and 2 mm amplitude, suggesting that the high metabolic power during heavy resistance training could be increased by the addition of vibration stimulation. Conclusions: Involuntary contractions generated by the vibration can be used by coaches to increase the intensity of heavy resistance training or to increase the energy expended during the workouts if the goal is a decrease of body mass.
Źródło:
Acta of Bioengineering and Biomechanics; 2015, 17, 1; 87-93
1509-409X
2450-6303
Pojawia się w:
Acta of Bioengineering and Biomechanics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podatek akcyzowy a wewnątrzwspólnotowe nabycie pojazdu w praktyce organów podatkowych i sądów administracyjnych w Polsce (wybrane aspekty)
Excise Tax on the Intra-Community Acquisition of the Vehicle in the Tax Authorities Practice and Administrative Courts in Poland (Selected Aspects)
Autorzy:
Biały, Aneta
Powiązania:
https://bibliotekanauki.pl/articles/1804888.pdf
Data publikacji:
2019-11-16
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
Tematy:
nabycie wewnątrzwspólnotowe
podatek akcyzowy
scalona nomenklatura
intra-Community acquisition
exercise tax
combined nomenclature
Opis:
Problematyka artykułu dotyka praktycznego zagadnienia związanego z wewnątrzwspólnotowym nabyciem pojazdu i jego kwalifikacji do właściwej pozycji Scalonej Nomenklatury. Poruszane kwestie są o tyle istotne, że bardzo często dochodzi do wydawania przez organy celne i sądy administracyjne odmiennych decyzji i orzeczeń na bazie takich samym stanów faktycznych i prawnych. Z tego też względu autorka podjęła próbę opisu działania tak organów i sądów, jak i podatników zobowiązanych do uiszczenia podatku akcyzowego, w razie zaliczenia pojazdu do pozycji CN 8703, mimo istnienia uzasadnionych podstaw zaliczenia pojazdu do pozycji CN 8704, co powoduje niebagatelne skutki prawne dla podatnika, tj. nie rodzi zobowiązania podatkowego.
The problem of the presented article concerns practical issues related to the intra-Community acquisition of a vehicle and its eligibility for the correct position of the Combined Nomenclature. The issues discussed in the article are of such importance that it often comes to the situation, in which the customs authorities and administrative courts take different decisions and judgments based on the same facts and law. Regarding the fact, the author has made an attempt to describe actions of such authorities and courts, as well as taxpayers liable to pay excise duty if the vehicle calls for CN heading 8703, although there are reasonable grounds for the vehicle to call for CN heading 8704, resulting in considerable legal consequences for the taxpayer, i.e. it does not bear the tax liability.
Źródło:
Roczniki Nauk Prawnych; 2016, 26, 2; 35-56
1507-7896
2544-5227
Pojawia się w:
Roczniki Nauk Prawnych
Dostawca treści:
Biblioteka Nauki
Artykuł

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