bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mutual agreement procedure provided for in Directive 2017/1852 as a remedy for the problem of double taxation in the European Union
Authors: Moskal Anna 
Published: March 2020

In order to address the negative consequences of double taxation of the same income or capital belonging to a EU citizen, bi- and multilateral tax treaties have been concluded between the Member States. The EU legislator has enacted legislation introducing measures such as Directive 2003/49/EC, Directive 2011/96/EU and the EU Arbitration Convention to counteract the adverse effects of double taxation. Considering the imperfections in the previous procedures, the Council of the EU has issued Directive 2017/1852 on double taxation dispute resolution mechanisms in the EU, aiming to eliminate the existing shortcomings and to create a harmonized framework for dispute resolution. The aim of this article is to present the phenomenon of double taxation in the EU, to identify the shortcomings of the current mechanisms and to conduct a comprehensive analysis of the procedure provided for in Directive 2017/1852. Procedura wzajemnego porozumienia przewidziana w Dyrektywie 2017/1852 jako remedium na problem podwójnego opodatkowania w Unii EuropejskiejW praktyce obrotu gospodarczego UE niejednokrotnie dochodzi do podwójnego opodatkowania tego samego dochodu lub kapitału należącego do obywatela UE. W celu zniwelowania negatywnych konsekwencji podwójnego opodatkowania państwa członkowskie zawarły między sobą liczne bi- i multilateralne umowy podatkowe. Prawodawca uchwalił akty prawne wprowadzające środki przeciwdziałające niekorzystnym skutkom podwójnego opodatkowania, to jest Dyrektywę 2003/49/WE, Dyrektywę 2011/96/UE i tak zwaną unijną konwencję arbitrażową. Mając na uwadze niedoskonałości w dotychczasowych procedurach, Rada UE wydała Dyrektywę 2017/1852 w sprawie mechanizmów rozstrzygania sporów dotyczących podwójnego opodatkowania w UE, która dąży do wyeliminowania istniejących niedociągnięć oraz stworzenia sharmonizowanych ram rozstrzygania sporów. Celem artykułu jest przedstawienie zjawiska podwójnego opodatkowania w UE, wskazanie wad obecnie obowiązujących mechanizmów oraz dokonane analizy procedury przewidzianej w Dyrektywie 2017/1852.
The concept of the public company under Polish corporate law
Authors: Grześków Mateusz 
Published: March 2020

This paper is dedicated to the issue of the notion of the public company in Polish corporate law. This term, contrary to foreign legal systems, is detached from the fact of whether a given company’s shares are listed on the stock exchange, as it is based solely on the technical aspect of whether shares are issued in dematerialized form. This approach should be deemed inappropriate. First of all, it blurs the distinction between a public company and a private company as it does not at all address in substance the nature of listed companies. Secondly, it introduces into the legal system an obsolete category of public companies which are not equivalent to listed companies. Thirdly, the legislator wrongly adopts the private joint-stock company as the model joint-stock company in the Code of Commercial Companies the “CCC” instead of its variant listed on the stock exchange. Consequently, a company which in practice has more in common with a limited liability company than with a listed company has been adopted as a model of a pure capital company. Due to these reasons it is the author’s proposition to redefine the public and private company within the CCC and the capital markets regulation. This paper describes and positively assesses recent legislative proposals concerning the redefinition of the public company through linking its nature with the fact of its shares’ admission to public trading. Koncepcja spółki publicznej w polskim prawie spółekNiniejszy artykuł został poświęcony analizie ujęcia „spółki publicznej” w polskim prawie handlowym, które w odróżnieniu od systemów prawnych państw obcych oderwane jest od faktu notowania akcji danej spółki na giełdzie papierów wartościowych, gdyż zostało oparte wyłącznie na technicznym aspekcie formy dokumentowej akcji. Ujęcie to należy uznać za błędne z kilku przyczyn. Po pierwsze, prowadzi ono to zatarcia granicy między spółką publiczną a spółką prywatną w ten sposób, że w ogóle nie odnosi się ono merytorycznie do specyfiki funkcjonowania spółek giełdowych. Po drugie, wprowadza do systemu prawnego zbędną kategorię spółek publicznych, która nie jest równoważna z kategorią spółek giełdowych. Po trzecie, ustawodawca błędnie przyjmuje, że modelową spółką akcyjną w kodeksie spółek handlowych jest jej podtyp niepubliczny w miejsce podtypu publicznego, przez co za wzorzec spółki kapitałowej przyjęto spółkę, którą w praktyce obrotu więcej łączy ze spółką z ograniczoną odpowiedzialnością niż ze spółką giełdową. Z tych względów postuluje się przedefiniowanie tych kategorii w obrębie kodeksu spółek handlowych oraz prawa rynku kapitałowego. Artykuł omawia oraz aprobuje wytyczony kierunek reformy prawa rynku kapitałowego, zgodnie z którym ma dojść do zredefiniowania pojęcia spółki publicznej przez powiązanie jej istoty z faktem dopuszczenia jej akcji do obrotu giełdowego.
Some remarks on the comparative experiment as a method in assessing populist political communication in Europe
Authors: Kasprowicz Dominika , Hess Agnieszka 
Published: March 2020

In this paper fundamental information concerning the designing and conducting of comparative experiments, as methods which are able to be employed in the field of media studies, will be successively delineated. On the basis of the large-scale online experiment conducted in 15 countries in 2017, the assessment of the populist message impact as well as methodological challenges to such a project will be presented. We discuss challenges and lessons learnt from this type of research design.
Powstawanie autowizerunku w kontekście biografii medialnej i rozwoju technologii
Authors: Siemes Annette 
Published: March 2020

The emergence of autoimage in the framework of media biography and technology developmentThe article deals with the phenomenon of “shifting baselines” in the field of media reality, looking exemplary at the process of the emergence of image concerning persons working in science. Due to the dynamic change of the structure of media offers and media technology in the last decades, manners of researching and finding information have been changing for a long time. In a broader but the same framework, change concerns also media biographies — the apparently individual CV concerning the moment of first contact, knowledge about, ways of use and attitudes to media offers and media technology, that this CV is however interdependent with the belonging to a certain generation. The described development has an effect on the process of construction/emergence of social-communicational reality, world views and other — we are dealing with the phenomenon of “shifting baselines” — the changing of fundamental ideas that build the basis for observing the world from the point of view of the individual. The text looks into those issues by means of an exemplary analysis of empiric material, showing a certain problem that deserves further and broader investigation.
Reprezentacja zawarta w odbiciu
Authors: Olek Jerzy 
Published: March 2020

Representation in a reflectionReferring to a broad philosophical and cultural background, the author of the paper examines anthropological contexts of seeing and perceiving works, including photographic works. He presents numerous approaches to comprehending reality in the various forms of its manifestation, forms that are often completely different. This is understandable, when we are dealing with art, less so, when we are dealing with science. In addition, the author takes into account the fact that the philosophy of cognition emerged from a different tradition in the West and different in the Far East. The paper is an attempt to organise and explain these categories.
System medialny współczesnego Izraela
Authors: Kosma Kocur Kacper 
Published: March 2020

The media system in Israel todayThe paper examines the media system in the state of Israel. It takes into account both the history of the media — from the press through radio and television to the internet — and the current situation. The author describes the most important Israeli media: newspapers, television and radio stations, as well as websites, taking into consideration their popularity on the market, political orientation and importance in Israel’s media world.
Innowacja w kreowaniu wartości konsumenckich jako istotny czynnik podejmowanych wyborów społeczno-ekonomicznych
Authors: Morawiak Agnieszka 
Published: March 2020

Innovation in creating consumer values as an important factor in socio-economic selection making Consumption concerns many aspects of human life in both material and non-material dimensions. It shapes the attitude towards the family, spare time management, religion or culture. It sets the shape of our dreams, desires and life aspirations. On the one hand, it affects the system of our values, on the other hand, it is inspired by this system. Opponents of consumption, treating it as a secondary value and value in itself, accuse it of leading to the development of such phenomena as: mass entertainment, commercialization of culture or devel­opment of quite unnecessary, apparent needs. Instead, it removes the values generally respected in so­ciety, such as: interest in the fate of others, solidarity, care for the environment or the future of next gen­erations. Today’s consumer is not a mindless human being subject to the rules of the market, they are increasingly educated, aware and responsible. They make choices based not only on their own needs but based on values existing in a given society. They purchase wisely and respectfully, remembering that today’s choices will be the legacy for future generations, thus the consumer’s interest must be synchronized with these generations. Nowadays, it is the consumer who creates the image of the company, forcing it to take ethical and moral actions, and also heading for conscious consumption. Such an attitude creates the opportunity to include the consumer in the processes of companies’ activities and their innovations, as well as treating them personally and more like a partner. In the realities of the new economic, political, and social system, new values of individuals, as well as of entire social groups associated with the behaviour of consumers of the modern world are developing. Consumption, on the one hand, determines the shape of dreams, desires and the way of life. On the other hand, based on an innovative approach to it, it performs a symbolic function that gives a deeper and wider perspective to existing products, emphasizing them as exceeding their useful functions. Consumers becoming more aware of their choices take into account not only the system of their own values but also the values existing in a given society. This innovative approach to consumption creates new quality, a new lifestyle, it shapes new roles, it draws attention to the environment around us, and it cares about the sensible use of its resources and its means. Following values in the selection of products reveals responsibility connected to decision making, its impact on the environment and on entire social groups. They allow the individual to real­ize themselves in the group and the human community, they enable human development, achieving customer satisfaction, and avoiding the plundering economy.
Konsumpcja usług w ramach miastotwórczej funkcji uzdrowisk
Authors: Grzegorek Michał , Popławski Wiesław Tadeusz 
Published: March 2020

The consumption of services as part of the city-forming function of health resorts The development of health tourism contributes to urbanization. The existence of a city can be the driving force of a spa. There are various developmental scenarios of spas in the light of their city-forming function. The spa function of the city can be read on the basis of the analysis of the space and objects constituting it. Sanatoriums, physiotherapy objects or facilities that provide thera­peutic treatments and their development influence urbanization. An important factor of the development of cities including health resorts is communication. The esthetics of urban space is a factor conducive to urbanization in the spa areas. Cultural events can be an important instrument for the promotion of spa towns.
„Wszystko zależy od kobiet”. O działalności chadeckiej polityk Aenne Brauksiepe
Authors: Trajman Joanna 
Published: March 2020

„Auf die frau kommt es an“. Über die tätigkeit der cdu-politikerin Aenne BrauksiepeDas Ziel des Artikels ist, die Biographie der CDU-Politikerin, Aenne Brauksiepe 1912–1997 zu skizzieren. Sie gehörte zu den sog. Frauen der ersten Stunde, Frauen, die sich für den sozialen und politischen Wiederaufbau Deutschlands gleich nach dem Ende des Zweiten Weltkrieges engagierten. Aenne Brauksiepe setzte sich für die Entstehung einer überkonfessionellen Partei ein und war Mitbegründerin der lokalen CDU-Strukturen in ihrer Heimstadt Duisburg, wo sie auch Mitglied des Stadtrates war. In den Jahren 1949–1972 war sie Mitglied des Deutschen Bundestages und Bundesministerin für Familie und Jugend 1968–1969. Das wichtigste Feld ihrer politischen Tätigkeit stellte die Frauenfrage dar, der Beitrag ist also ein Versuch, ihre Ideen und Überzeugungen bezüglich der Stellung und Rolle der Frauen in der westdeutschen Gesellschaft zu schildern. Als Vorsitzende der Frauen-Union 1958–1971 brachte sie den Parteimitgliedern die aus der Sicht des weiblichen Teils der Gesellschaft relevanten Probleme näher und bemühte sich, die Durchführung entsprechender rechtlicher Lösungen, sowie das größere politische Engagement der Frauen zu beeinfl ussen. Die CDU-Debatte über die berufl iche Aktivität der Frauen ist ihr zu verdanken, sie trug auch dazu bei, dass das Spektrum der Aufgaben in der Gesellschaft, die nach den CDU-Politikern bisher den Frauen zustanden, erweitert wurde. Aenne Brauksiepe betonte die Bedeutung der Frauen für den Arbeitsmarkt. Für sie stellte jedoch die Familie und die Aufgaben der Mütter bei der Erziehung und Bildung von Kindern das höchste Gut dar, insbesondere im Bereich der Ausbildung künftiger Generationen aufgeklärter Bürger. Sie bedauerte aber die geringe politische Partizipation von Frauen und die Unterschätzung ihrer Bedeutung für das politische Leben durch die Männer an der Macht. Trotz jahrelanger Bemühungen und Gespräche mit den Bundeskanzlern Konrad Adenauer, Ludwig Erhard und Kurt Georg Kiesinger ist es ihr nicht gelungen, diese Sachlage zu ändern. Sie betonte jedoch dabei, dass ohne die Bereitschaft der Frauen selbst, die Verantwortung für den Staat zu übernehmen, mit keinem Durchbruch in dieser Hinsicht zu rechnen ist.
Ejercicios de traición: intertextualidad, culturalismo y traducción en la poesía contemporánea española
Authors: Álvarez Ramos Eva 
Published: March 2020

Exercises in treason: Intertextuality, culturalismand translation in Spanish contemporary poetryThough the classical influence and the culturalist poetry cannot be reduced solely to the use of transtextual procedures, this practice represents a device that fits perfectly within the poetic uses; it helps to build theaestheticinherent to the postmodernthought; and it is raised as the prin­cipal representative of this poetic style. In this succinct approach, two metapoetic reflections on the inclusion of intertexts are shown as a paradigm, to make clear that the positions of the poets against intertextuality are mixed, but are equally successful in the postmodern ideology in which much of theproduction of contemporary Spanish poetry is included.
Charitable activities of Russian companies
Authors: Davydenko Elena 
Published: March 2020

Charitable activities of Russian companiesThe article analyzes the activities of charitable organizations in Russia. The author explores the mo­tives for carrying out charitable activities. Based on the results of the in-depth interview, the priority areas for the activities of charitable organizations in Russia, the requirements that the state should establish in relation to charitable organizations, as well as the specifics of interaction between the state and charitable organizations, are determined. The article also explores the fundamentals of legislative regulation of charitable activities in Russia.
Zainteresowanie oraz opłacalność oszczędzania na emeryturę w III filarze
Authors: Koćwin Julitta 
Published: March 2020

Interest and profitability of saving for retirement in the Third PillarThe problem presented in the research paper is the issue of retirement savings efficiency in the Third Pillar of social insurance in Poland. The object of accomplished analysis, which constitutes grounds for inference was “the number of accounts in the Third Pillar and the value of accumulated funds”, which allowed defining “interest and attractiveness of the use of financial products offered by the Third Pillar” and “profitability of saving in the Third Pillar”. The results of the research, which determine present interest in saving in the Third Pillar confirm that additional forms of pension security have not reached the desired by the government level of development. Market growth will not occur unless there are financial incentives. Common concerns rouse the role of the state in the Third Pillar, and especially the possibility of taking over accumulated savings by government, as was done with savings accumulated in the Second Pillar OFE. In this situation, choosing a product of the Third Pillar is aless meaningful issue. It is more important to regularly save money in order to be able to gain from the so called ‘compound interest’, also choosing the right investment strategy and attitude towards risk.
„Góra szczęścia” Jonasa Biliũnasa
Authors: Syrnicka Krystyna 
Published: March 2020

Jonas Biliūnas’ “Mountain of Happiness” The oeuvre of Jonas Biliūnas 1879–1907 marks the birth of Lithuanian lyrical psychological prose, which was influenced by the modernist ideas of relativism. His works brought into the Lithuanian canon of realist story the motifs of transitoriness of human existence, fragility of life, sadness. Biliūnas was the first Lithuanian writer who was professionally prepared for his trade. He studied literature and related disciplines at universities in Switzerland, which gradually became a centre of Lithuanian intelligentsia already in the 19th century. The short stories written at that time indicated the writer’s maturing talent. The Alps played asignificant role in Biliūnas’ life; this is where in 1904–1907 he wrote his best works, three of which are thematically associated with the mountains: the literary sketch Fine Weather on the Uetliberg Ant Uetlibergo giedra!, the short story Snowstorm in the Mountains Pūga kalnuose and the allegorical tale The Beacon of Happiness Laimės žiburys — one of the most important works written in Zurich. A serious illness prevented the writer from fully developing his talent. On 8 December 1907 he died at the age of 28 in his wife’s arms in asanatorium in Zakopane. He was buried in Pęksowy Brzysk. Thanks to the efforts of the Lithuanian writer Antanas Vienuolis Biliūnas’ remains were brought back to Lithuania, where he was laid to rest on ahill in Liudiškiai, near Anykščiai. In 1958 a monument called “Beacon of happiness” was erected on Biliūnas’ grave. The hill with the mo­nument became asymbol the meaning of which is expressed in the tale The Beacon of Happiness. Today some people climb the hill to honour the writer’s memory, while others — believing in its sacred nature — hope that it will bring them happiness.
Alpy w twórczości Hedwig Couhrts-Mahler
Authors: Kolbuszewska Ewa 
Published: March 2020

The Alps in the oeuvre of Hedwig Courths-MahlerKnown as the “queen of kitsch”, Hedwig Courths-Mahler [HCM] 1867–1950 wrote 208 novels for women, for whom she provided an escape from the stifling reality into the world of ideal dreams and feelings. The novels were set in the late 19th and early 20th century, with the spatial settings serving only as abackground for the events presented and usually not playing any major role in the plot. Novels that do stand out in this respect are those set in the Alps. Other types of space did not play arole as important as that of the mountains. In some respects the formula of HCM’s novels featuring mountain motifs reflected the poetics of Bergroman or mountain novel, a popular thematic variety of 20th-century novel. In line with the conventions characteristic of Bergroman, the mountains in HCM’s novels were not just abackground and scene for the action. To avarying degree they also determined the protagonists’ fate. Dramatic events like avalanches, storms, slides, falls into precipices, physical injuries, unpredictable disasters would crystallise their moral attitudes. Often the mountains would also provide abackdrop for their passionate romances.
„Góry to naisto najszlachetniejsze dzieło Boże”. O Złotej wolności Zofii Kossak
Authors: Heska-Kwaśniewicz Krystyna 
Published: March 2020

“The mountains are indeed God’s most noble creation”: On Zofia Kossak’s Złota wolność Golden LibertyZofia Kossak, author of excellent historical novels, outstanding books for young readers and many other fine literary works, liked to describe landscapes, with the mountains being her favourite landscapes. She sensed their sacred dimension, as it were, and symbolic meanings. She “read” them as cultural texts and described their colours, scents and sounds with a large dose of sensuality, which made her descriptions dynamic. As a result, they still seem to be moving and the people included in them always travel across space and inside their inner selves.Space is described in a sensual manner true to reality, because the writer knew it from experience; enchantment but also realism can be found in all descriptions and plots — constructed in a way that would make it possible to show this space as much as possible, at various times of day and year. This is precisely the case of Złota wolność Golden Liberty, a novel about the 17th century, the action of which takes place in the regions of Nowy Sącz, the Island Beskids and the Pieniny. The protagonists of the novel, Sebastian and Piotr Pielsz, brothers from Czarny Potok, are Polish Brethren, fighting for the affection of one girl, Hanka, whose heart is won by the younger brother, Piotr, a brave Winged Hussar who fought under Chodkiewicz at the Battle of Kircholm. All this is happening against the background of lush highland nature described with admiration, at various times of the year.