Czasopisma naukowe | Scientific Journals: Ostatnio dodane
Wyświetlanie pozycji 41-60 z 30127
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Sprawozdanie z międzynarodowej konferencji naukowej pt. „Współczesne wyzwania prawa podatkowego” (16–17 grudnia 2024 r.)
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30) -
Niepewna przyszłość prawa karnego skarbowego (na rozdrożu między powszechnym prawem karnym a sankcją administracyjną)
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)Fiscal penal law is a separate branch of criminal law (criminal law sensu largo), protecting the broadly understood public financial order (especially fiscal interests). The status of fiscal penal law is the subject of ... -
Francuski podatek od istotnego majątku związanego z rynkiem nieruchomości jako źródło inspiracji dla polskiego ustawodawcy
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)This article is a continuation of research on French tax law, which is regulated in principle in one legal act, that is the general tax code. The analysis carried out in this publication concerns the issue of taxation of ... -
Fundacja rodzinna a unikanie opodatkowania
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)The Family Foundation Act introduced a new type of legal person into the Polish legal system. In principle, a family foundation is a taxpayer of corporate income tax, which is, however, exempt from taxation. This exemption ... -
The Non-application of General Anti-avoidance Rules and State Aid Rules: Remarks on the CJEU Judgment in Engie
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)In its judgment of 5 December 2023 in joined cases C-451/21 P and C-454/21 concerning transactions made within the group of Engie companies, the CJEU restricted the Commission’s powers to interpret national legal provisions ... -
The Concept of “Economic Presence” for the Taxation of Cross-Border Corporate Income in the OECD Area of Activities
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)For several years, the OECD has been conducting analyses to adapt the taxation model of cross-border corporate income. This is in response to changing strategies for entering foreign markets, especially for digital economy ... -
Warunki uznania home office za stałą placówkę konstytuującą zakład podatkowy pracodawcy
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-06-30)The article raises the issue of the constitution of the permanent establishment through the fixed place of business in the form of the Home Office of the employee. As part of the article, a detailed analysis of the provisions ... -
Qualifications and Skills Versus Future Competencies of Young Adult Poles
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-05-22)In this article, we analyse the skills and competencies of young Polish adults in the context of a rapidly changing labour market. The research focuses on understanding how young adults, faced with technological progress, ... -
An Evaluation of the Urban Fringe Landscape Ring: The Case of Łódź, Poland
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-04-23)The article describes the spatial planning policy carried out in suburban areas that have not yet been subject to urbanisation within the administrative borders of the Polish city of Łódź and in zones located just beyond ... -
Wpływ ryzyka klimatycznego na parametry ryzyka kredytowego. Ocena na podstawie pięciu gospodarek UE
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-04-23)Increasingly frequent extreme weather events, leading to rising climate risk, are one of the key aspects that financial institutions presently analyse. This paper highlights the connection between climate risk indicators ... -
An Application of Autoregressive Distributed Lag-Models for Earnings per Share Forecasting in Poland
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-04-10)This investigation delves into the significance of precise earnings forecasts for publicly traded companies in achieving investment success. It emphasises the importance of this aspect, particularly in markets with limited ... -
Green Patents as an Opportunity to Commercialize Innovations Supporting Sustainable Development
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-06-30)Climate change and sustainable development are the most current topics when companies try to plan their strategies. New technologies are the tools that can help to solve various problems. To commercialize new technologies ... -
A Decadal Systematic Review of Factors Underlying Tax Compliance in the Informal Sector
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-06-30)Urban informality has been a subject of economic discussion for over five decades. Since the late 2000s, renewed interest has been focused on the sector’s rapid growth and frequent operation outside formal economic systems, ... -
Technical Analysis as a Tool for Determining Cryptocurrency Trends in Times of Chaos
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-06-30)Technical analysis is a widely applied method for forecasting market trends and making investment decisions. This article assesses the effectiveness of basic technical analysis indicators, such as MACD, EMA, and trendlines, ... -
Recenzja książki Justyny Janik Gra jako obiekt oporny. Performatywność w relacji gracza i gry cyfrowej, Wydawnictwo Uniwersytetu Jagiellońskiego, Kraków 2022
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)Justyna Janik’s book takes up the topic of the materiality of video games and proposes analyzing it using a posthumanist perspective. The Author introduces the concepts of intra-action (Karen Barad) and bio-object (Tadeusz ... -
Nostalgiczna twórczość fanowska. Wyjaśnienie kategorii demake
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The purpose of this article was to describe the category of demake in detail, which is a popular form of artistic expression among video game fans. This was achieved through an analysis of grow journalism focusing on the ... -
Zamieszkując inne ciała – zwierzęce postaci i awatary
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-13)This article explores the significance of phenomenological perspectives for animal games, as defined by Gunnar Eggertsson, in which the player’s character is meant to signal an animal. Using examples from games like Stray, ... -
Edukacyjne gry wideo w perspektywie kulturotwórczej na przykładzie serii „Komputerowej Gratki 3D”
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)The article is an attempt to analyze a hitherto undescribed series of educational digital games for children „Komputerowa Gratka 3D” (Egmont Polska 2006– 2010) in terms of their cultural functions. For this purpose, the ... -
Ludic Don Quixotes Rewritten: Hobbyist French Game Ports as the Reconstructions of Former Game Culture
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-30)In scientific discourse, high-budget remakes of classic digital games have been claimed as the purest examples of “retrospective nostalgia” on part of players and developers. This article aims to rehabilitate the remake ... -
(Nie)widoczne, ukryte starzenie się osób zwierzęcych
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-05-30)The author delved into the concept of the extended social world within the realms of new materialism sociology and vegan sociology. They initiated a preliminary investigation to analyze the perceptions of the aging of ...