Czasopisma naukowe | Scientific Journals: Ostatnio dodane
Wyświetlanie pozycji 561-580 z 30345
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The Relationship between Social Capital and the Market Integration of Farms – Examples from Central and Eastern Europe
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-03-10)The economic situation of farms is determined by a number of factors, which have been widely described in the literature. One factor is market integration, which shapes the farmer’s position in the food supply chain. The ... -
Earnings Manipulation in Times of COVID-19: Evidence from European Union Countries
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-03-10)The coronavirus pandemic has caused the world’s worst crisis. No other situation in recent history has had such a negative impact on the global economy. Consequently, companies have been forced to adapt to the new circumstances ... -
Prospects for BLER Development in the New Countries of the EU
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-03-10)The objective of the article is to determine the prospects for the development of BLER (board-level employee representation) in the new EU countries. To achieve this goal, a critical analysis of the literature on the subject ... -
Optimal Shares of NFT, DeFi and Bitcoin on Czech, Hungarian, and Polish Equity Markets
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-03-10)The purpose of the paper is to present the results of the research on the potential inclusion of different types of crypto assets, such as Bitcoin, NFTs (Non-Fungible Tokens), and DeFi (Decentralised Finance), within optimal ... -
A Comparative Analysis of the Profiles of Entrepreneurs in Poland and Ukraine: Methodological Tools and Experience from Pilot Studies
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-03-10)The purpose of the article is to present the results of a parallel survey of entrepreneurs in Poland and Ukraine aimed at identifying and measuring their common and distinctive characteristics. The main research methods ... -
Dlaczego Recep Tayyip Erdoğan wygrał wybory w 2023 roku? Prezydenckie roszczenia do legitymacji władzy
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-02-18)The point of the article is to analyze President of Türkiye Recep Tayyip Erdoğan’s narrative during election campaign in 2023 using the concept of claims tolegitimacy, conducted by Christian van Soest and Julia Grauvogel ... -
Neutralność Mołdawii w kontekście rosyjskiej inwazji na Ukrainę
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-02-18)Russian aggression against Ukraine is redefining the existing roles and strategies adopted by states in international relations. This is particularly evident in the case of those states that lie in the orbit of interest ... -
Relacja Chin i Kambodży jako przykład klientelizmu międzynarodowego
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-02-18)Since the events of July 1997, when the Cambodian People’s Party staged a military coup and defeated the hitherto co-ruling FUNCINPEC party, relations with China have become an essential element for the new regime’s survival. ... -
Myśl społeczno-polityczna i aktywizm Bhimrao Ramji Ambedkara
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-02-18)The purpose of this article is to analyse the political achievements of Ambedkar and his role in shaping India’s political system in the late 1950s and 1960s. It examines his political philosophy based on the numerous ... -
Metafizyka światła. Wstęp do panteistycznej ekofilozofii Henryka Skolimowskiego
(Wydawnictwo Uniwersytetu Łódzkiego, 2025-02-18)The main thesis of this article is the assumption that Henryk Skolimowski’s metaphysics of light constitutes an original metaphysical concept and, moreover, that it could only have been written at the end of the twentieth ... -
Warunkowe umorzenie postępowania karnego jako alternatywa dla instytucji służących zaniechaniu ukarania sprawcy przestępstwa skarbowego
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-09-30)The article is devoted to the institution of conditional discontinuance of criminal proceedings as an institution of degression of punishment, which may constitute a good alternative to certain measures related to abandonment ... -
Sprzedaż i cesja praw do nieruchomości – dostawa towarów czy świadczenie usług?
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-09-30)The aim of the article is to classify the assignment of rights to real estate in the context of value added tax. The research method used is based on the analysis of the provisions of the VAT Directive and the related case ... -
Zbieg sankcji w unijnym prawie podatkowym – uwagi na tle wyroku TSUE z dnia 4 maja 2023 r. (C-97/21), MV-98
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-09-30)This paper analyses an applicability of a rule not to be punished twice in case of concurrence of tax sanctions on the background of the judgment Court of Justice of the European Union (C-97/21), MV-98. The Author studied ... -
Wykładnia i stosowanie przepisu art. 9 pkt 17 ustawy o podatku od czynności cywilnoprawnych w świetle interpretacji indywidualnych – aktualne problemy
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-09-30)The Act on Tax on Civil Law Transactions introduced tax exemption for the acquisition of the so-called “first apartment”. This relief is addressed to taxpayers who purchase a flat or house to meet their own housing needs. ... -
Transgraniczne nabycie spadku jako zdarzenie podlegające opodatkowaniu podatkiem dochodowym od osób fizycznych. Analiza regulacji i studium przypadku
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-09-30)The article examines the problems that may arise from the scope of tax jurisdiction specified in Art. 2 of the Inheritance Tax Act. The analysis covered jurisdictional liaison constructed using the conditions of citizenship ... -
Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 22 czerwca 2022 r., sygn. III FSK 5090/21
(Wydawnictwo Uniwersytetu Łódzkiego, 2024-09-30)The subject of the commentary is to determine the tax consequences of a donation made to a person in a marital relationship based on community property and the scope of withholding agent’s obligations of a notary in ... -
Freudowska teoria marzeń sennych w dziele Artura Schnitzlera Traumnovelle
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-31)Interpreting dreams was an important aspect of Sigmund Freud’s life. In his statements and works, he repeated multiple times that a dream is the fulfilment of a wish. Dream analysis had a huge impact on his subsequent ... -
Motyw władzy w dramacie Bum Mariusa von Mayenburga
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-31)Power is the main theme of the play Bang, which polish premiered in 2019 and took place at the New Theater of Kazimierz Dejmek in Łódź. The play was directed based on the drama of the same title, written by the contemporary ... -
Środowisko zgierskiej haskali w świetle Sefer Zgierz, Mazkeretnetsach Le-Kehilayehudit Be-Polin
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-31)The Haskalah, as an intellectual movement among Jews, was a reformist trend of the late 18th century. In Zgierz, it only emerged in the 1860s. Its goal was to promote a new cultural ideal of the Jew as someone well-versed ... -
Rola czasu w kontekście terroru nazistowskiego. Analiza Noweli Szachowej Stefana Zweiga
(Wydawnictwo Uniwersytetu Łódzkiego, 2023-12-31)Stefan Zweig, an outstanding Austrian writer of the 20th century, referring to Johann Wolfgang Goethe’s theory of the novella, depicts in his The Royal Game an unheard story: the meeting of two talented chess players. It ...