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Results for “PIT”: 329.

Article 2026

Lovanium i Stolica Mądrości (1425–2025) – jubileuszowe wspomnienia i refleksje

Authors / editors: Jan Marcin Mazur

Published in: Studia Koszalińsko-Kołobrzeskie

The University of Lovanium/Leuven was founded in 1425 and has been closely associated with the Church since its inception. The old oval seal of the university bears the Latin inscription “Universitas Catholica Lovaniensis – Sedes Sapientiae” (Catholic University of Lovanium – Sea…

DOI: 10.18276/skk.2026.33-12 · ISSN: 1230-0780

Article 2025

Bitwy Bitnera. Cielesne zmagania z postkapitalistyczną materią

Authors / editors: Paweł Wolski

Published in: Autobiografia Literatura Kultura Media

The text analyzes Dariusz Bitner's prose through the lens of struggle and brawling, which symbolize his characters' constant battles—both physical and existential. They oscillate between culture and nature, never fully belonging to either. Philosophically, following Peter Sloterd…

DOI: 10.18276/au.2025.1.24-10 · ISSN: 2353-8694

Article 2025

Koncepcja pomiaru poziomu znajomości języków obcych w badaniach lokalnych rynków pracy. Na przykładzie szacowania skali wypłukiwania kapitału ludzkiego. Przypadek Szczecina

Authors / editors: Albert Terelak, Sebastian Kołodziejczak

Published in: Przegląd Zachodniopomorski

The content of the article is a methodological concept for the study of the level of foreign language competence as an element of human capital phenomena. The technique of studying the level of language competence is the result of several years of work on the issue of measuring t…

DOI: 10.18276/pz.2025.40-11 · ISSN: 0552-4245

Article 2025

Studium relacji między opactwem macierzystym a klasztorem córką w wiekach średnich na przykładzie brandenburskiego opactwa cysterskiego Lehnin i jego pierwszej filiacji w Paradyżu na terenie Wielkopolski w oparciu o wzmianki w Statuta Capitulorum Generalium Ordinis Cisterciensis (1116-1786).

Authors / editors: Joanna Maria Malczewska

Published in: Studia Paradyskie

The aim of this article is to present Lehnin Abbey as a central religious centre in medieval Brandenburg and to analyse its significance for the expansion of the Cistercian Order, particularly in the context of the foundation of Paradyż Abbey in Greater Poland. Examining the rela…

DOI: 10.18276/sp.2025.35-08 · ISSN: 0860-8539

Article 2025

Konstrukcja kapitalistycznej podmiotowości w filozofii pieniądza Johna Locke'a

Authors / editors: Damian Winczewski

Published in: Analiza i Egzystencja

In this article, I reconstruct Locke’s philosophy of money based on both his major political works such Two Treatises on Government, as well as his economic works. I take up the problem of the ambiguous nature of money in the context of the relationship between natural law and so…

DOI: 10.18276/aie.2025.71-03 · ISSN: 1734-9923

Article 2025

Ekonomia plastyczności. Kapitalizm i podmiot w filozofii Catherine Malabou

Authors / editors: Jakub Dadlez

Published in: Analiza i Egzystencja

The article presents the philosophy of Catherine Malabou, the author of the concept of plasticity, still scarcely known in the Polish academic community. It is performed from a specific perspective: the question of the status of the human subject in contemporary capitalism. The f…

DOI: 10.18276/aie.2025.71-02 · ISSN: 1734-9923

Chapter 2025

HUMAN CAPITAL AS A KEY SUCCESS FACTOR IN SMART ENTERPRISE MANAGEMENT: THE USE OF IT AND AI TOOLS IN BUILDING THE COMPETITIVE ADVANTAGE OF POLISH MANUFACTURING COMPANIES

Authors / editors: Barbara Czerniachowicz, Małgorzata Guzowska, Cong Doanh Duongc

Published in: Intelligent Management and Artificial Intelligence: Trends, Challenges, and Opportunities, Vol.2

Purpose: To investigate the role of human capital in enhancing intelligent enterprise management, with a particular focus on how Polish manufacturing companies utilize IT and AI tools to build competitive advantage. Need for the study: As organizations face rapid technological…

DOI: 10.18276/978-83-8419-053-1-13 · ISBN: 978-83-8419-053-1

Chapter 2025

THE GOVERNMENTAL HAND IN THE ALGORITHMIC AGE: POLICY LEVERS, CHALLENGES, AND IMPLICATIONS IN SHAPING ARTIFICIAL INTELLIGENCE SKILLS

Authors / editors: Monika Rozkrut, Adam Kucharski, Kesra Nermend, Jarosław Waśniewski

Published in: Intelligent Management and Artificial Intelligence: Trends, Challenges, and Opportunities, Vol.1

Purpose: This paper examines how national governments use policy levers to shape the supply of AI-related competences, distinguishing clearly between skills for AI development (advanced R&D, engineering) and skills for AI adoption (work-force and citizen literacy). It synthesises…

DOI: 10.18276/978-83-8419-028-9-38 · ISBN: 978-83-8419-028-9

Chapter 2025

CONCEPT OF AN AI-BASED SYSTEM FOR ENHANCING THE ACCESSIBILITY OF HOSPITAL WEBSITES

Authors / editors: Izabela Rejer, Ewa Krok

Published in: Intelligent Management and Artificial Intelligence: Trends, Challenges, and Opportunities, Vol.1

Purpose: The purpose of the paper is to present the concept of an AI-based system that automates the process of verifying and repairing accessibility errors on hospital websites. The system aims to ensure compliance with international WCAG standards and improve websites usability…

DOI: 10.18276/978-83-8419-028-9-11 · ISBN: 978-83-8419-028-9

Monograph 2025

Rozprawy i Studia : Rola kapitału społecznego w sytuacjach kryzysowych. Analiza postaw społecznych w kontekście pandemii COVID-19

Authors / editors: Beata Skubiak

Published in: Rozprawy i Studia

The role of social capital in crisis situations. Analysis of social attitudes in the context of the COcoVID -19 pandemic The COVID-19 pandemic, which began at the turn of 2019 and 2020, will probably become one of the most significant events of the 21st century. During this peri…

DOI: 10.18276/978-83-8419-000-5 · ISBN: 978-83-7972-999-9 · ISSN: 0860-2751

Article 2024

Capitalism and Catholicism: Comparing Democratic Capitalism and Social Market Economy in the Light of Catholic Social Teaching

Authors / editors: Peter Schallenberg, Maximilian Welticke

Published in: Colloquia Theologica Ottoniana

Michael Novak’s "The Spirit of Democratic Capitalism" (1982) is considered to be an irrefutable and foundational work for the ethics of economics in our time. In a unique and original approach, Novak presents the intellectual-historical genesis of capitalist systems, which he loc…

DOI: 10.18276/cto.2024.40-06 · ISSN: 1731-0555

Article 2024

Ulga na dzieci – analiza konstrukcji prawnej oraz przegląd orzecznictwa sądowego

Authors / editors: Paweł Mańczyk, Dominika Wróblewska

Published in: Acta Iuris Stetinensis

The child tax credit is a tax relief under the Polish Personal Income Tax system. The purpose of this paper is to present this tax preference. Authors try to reach this objective by a detailed analysis of relevant legal provisions and jurisprudence. The main thesis of the article…

DOI: 10.18276/ais.2024.47-03 · ISSN: 2083-4373

Article 2024

Misdroy Rilkego, Kafki i Broda – kilka refleksji o widmowych Międzyzdrojach w przewodniku literackim z perspektywy praktyk geopoetyckich

Authors / editors: Ewa Zamorska-Przyłuska

Published in: Przegląd Zachodniopomorski

The author takes a closer look at the issue of literary (reading) journeys in the perspective of geopoetic practices on the example of a literary guide to the island of Wolin that she is developing. The main part of the article is a discussion of two works: the short story Voice …

DOI: 10.18276/pz.2024.39-04 · ISSN: 0552-4245

Monograph 2024

Tajemnice amortyzacji

Authors / editors: Jolanta Iwin-Garzyńska

Depreciation secrets The secret of depreciation lies in the behavior of business entities in the allocation and use of resources resulting from both the process of releasing depreciation capital from tangible fixed assets and the tax effect of depreciation. Resources that make u…

DOI: 10.18276/978-83-7972-747-6 · ISBN: 978-83-7972-746-9

Article 2023

Apokalipsa bez apokalipsy w "Późnym życiu" Ingi Iwasiów

Authors / editors: KATARZYNA SZOPA

Published in: Autobiografia Literatura Kultura Media

The article is an analysis of the apocalyptic phenomenon in the novel Późne życie by Inga Iwasiów. Jacques Derrida’s notion „apocalypse without apocalypse” is an initial point for the reflection about post apocalyptic discourse and the role of literature in the process of build…

DOI: 10.18276/au.2023.2.21-17 · ISSN: 2353-8694

Article 2023

The M. Jebsen Shipping Company in Apenrade, Schleswig-Holstein: Coastal Shipping in Europe, 1878–1885

Authors / editors: Bert Becker

Published in: Studia Maritima

The article looks at the transport revolution of the nineteenth century, focusing on coastal and short-sea shipping. It points out that despite their crucial role in the Industrial Revolution in Europe and the United States, steam-driven coasters have been either ignored or downp…

DOI: 10.18276/sm.2023.36-12 · ISSN: 0137-3587

Article 2023

Małżonek osoby tymczasowo aresztowanej nie jest osobą samotnie wychowującą dzieci (art. 6 ust. 4 u.PIT). Glosa krytyczna do wyroku NSA z 21 listopada 2019 roku (sygn. akt II FSK 3905/17)

Authors / editors: Paweł Mańczyk

Published in: Studia Administracyjne

W opracowaniu krytycznie odniesiono się do wyroku NSA z 21 listopada 2019 roku (II FSK 3905/17), zgodnie z którym małżonek osoby tymczasowo aresztowanej nie jest osobą samotnie wychowującą dzieci w rozumieniu art. 6 ust. 4 u.PIT, więc nie może skorzystać z preferencji podatkowej …

DOI: 10.18276/sa.2023.17-05 · ISSN: 2080-5209

Article 2022

Aksjologia prawa Stanisława Czepity

Authors / editors: Marek Smolak

Published in: Acta Iuris Stetinensis

The aim of the paper was to present fundamental assumptions of axiology of law by Stanisław Czepita and broadly formulate his scientific attitude. As to the second issue, his approach can be described as analytical. The analytical sources of Stanisław Czepita’s scientific approa…

DOI: 10.18276/ais.2022.41-07 · ISSN: 2083-4373

Article 2022

Problematyka artystycznego wykonania utworu przez muzyka klasycznego w kontekście preferencyjnych regulacji w PIT. Wybrane zagadnienia prawnoautorskie i podatkowe

Authors / editors: Marzena Świstak

Published in: Studia Administracyjne

This article addresses the issue of assessing the legal nature of various activities performed by musicians: participation in symphonic concerts, orchestra rehearsals and sectional rehearsals, as well as remaining in compulsory standby to replace another musician during a concert…

DOI: 10.18276/sa.2022.15-01 · ISSN: 2080-5209

Article 2022

Kapitałocen, ekologiczna ekonomia dewzrostu i filozofia Herberta Marcusego

Authors / editors: Ewa Bińczyk

Published in: Analiza i Egzystencja

The critical context of the article is the latest knowledge of the planetary environmental crisis and its social-economic repercussions (such as a disgrace of fossil fuels capitalism and inequality). The text critically compares the following conceptions: 1) the philosophy of Her…

DOI: 10.18276/aie.2022.59-06 · ISSN: 1734-9923

Article 2022

Technika i pragnienie w dobie automatyzacji. Od Marcusego do Stieglera

Authors / editors: Michał Krzykawski

Published in: Analiza i Egzystencja

This paper describes the relationship between technics and desire in light of Bernard Stiegler’s new critique of political economy. The starting point for the analysis is Stiegler’s critique of the reinterpretation of Freud’s legacy by Herbert Marcuse in Eros and Civilization. Th…

DOI: 10.18276/aie.2022.59-07 · ISSN: 1734-9923

Article 2022

Człowiek dwubiegunowy. Marcuse, akrazja i psychopatologia populizmu

Authors / editors: Bartosz Kuźniarz

Published in: Analiza i Egzystencja

In 1964, Herbert Marcuse made a famous thesis about the one-dimensionality of late-capitalist subject. It is one of his most important theoretical concepts, as well as an extension of the thesis put forward by Marcuse in 1937 in his essay Affirmative Character of Culture. The pur…

DOI: 10.18276/aie.2022.59-05 · ISSN: 1734-9923

Article 2021

Geneza sporu na linii PiS–PO w sprawie powstania kanału żeglugowego przez Mierzeję Wiślaną (lata 2005–2007)

Authors / editors: Marcin Sajniak

Published in: Acta Politica Polonica

In 2005–2007, the Russian Federation was blocking navigation through the Piławska Strait (the only exit from the Vistula Lagoon to the Baltic Sea). The answer was to build a shipping canal through the Vistula Spit. The aim of the article was to compare the positions of the PO and…

DOI: 10.18276/ap.2021.51-05 · ISSN: 2451-0432

Article 2020

The Register of the Dead from Cholera in Vilnius Pohulanka Hospital in 1831 as a Source for Demographic and Social Studies

Authors / editors: Iwona Janicka

Published in: Przeszłość Demograficzna Polski

During the first cholera epidemic in Vilnius in 1831, a hospital for cholera patients was set up in the Pohulanka district. Over a thousand patients were treated there, of whom approximately half died. Although it was intended for the Roman Catholic population, people of various …

DOI: 10.18276/pdp.2020.42-03 · ISSN: 0079-7189

Article 2019

The legal nature of resolutions of the governing bodies of companies and their challengeability in the light of the provisions of Polish law

Translation

Authors / editors: Aleksandra Sikorska-Lewandowska

Published in: Acta Iuris Stetinensis

The subject of this article is an analysis of the functioning models of the claimability of the resolutions of the bodies of companies in terms of the connection of these models with the legal nature of these resolutions. In the case of resolutions of shareholders meetings of com…

DOI: 10.18276/ais.2019.27-21 · ISSN: 2083-4373

Article 2019

Charakter prawny uchwał organów spółek kapitałowych a ich zaskarżalność w świetle przepisów polskiego prawa

Authors / editors: Aleksandra Sikorska-Lewandowska

Published in: Acta Iuris Stetinensis

The subject of this article is an analysis of the functioning models of the claimability of the resolutions of the bodies of companies in terms of the connection of these models with the legal nature of these resolutions. In the case of resolutions of shareholders meetings of com…

DOI: 10.18276/ais.2019.27-09 · ISSN: 2083-4373

Article 2019

Neoliberalna prywatyzacja dyskursu publicznego – rodzina w obliczu przemian potransformacyjnych

Authors / editors: Barbara Więckowska

Published in: Nowa Krytyka

Family is a focus point of a lot of public debates, dissertations and journalism. Over recent decades great changes have been observed in this field. The transformation concerns new family models as well as parenting styles. Catastrophic visions presenting family decline and t…

DOI: 10.18276/nk.2019.42-04 · ISSN: 0867-647X

Article 2019

Marksizm i konfucjanizm w ideologii Komunistycznej Partii Chin

Authors / editors: Zbigniew Wiktor

Published in: Nowa Krytyka

The main thesis of the article is marxism and confucianism in ideology of Communist Party of China. The problem has been explained in the historical, gnoseological and epistemological aspects. The subthesis are: 1. The introduction analyse od Chinese culture and civilisation. …

DOI: 10.18276/nk.2019.42-03 · ISSN: 0867-647X

Article 2019

ON THE COMPETENCES OF THE SHIPMASTER OF THE POLISH SEAGOING VESSEL IN TERMS OF THE PREVENTION OF FATAL ACCIDENTS OF SEAFARERS ON BOARD AND THE ACTIONS TAKEN IN THE CASE OF DEATH

Authors / editors: Maciej Kijowski

Published in: Studia Maritima

The subject of the article is a legal analysis of the actions taken by the master of a Polish sea- going ship in terms of preventing fatal accidents among the crew members, as well as in the case of a death on board. This analysis was based on, among others, the Maritime Code and…

DOI: 10.18276/sm.2019.32-10 · ISSN: 0137-3587

Article 2019

„Nie pozwolisz żyć czarownicy” (Wj 22,17). W poszukiwaniu właściwego zrozumienia jednego ze starotestamentalnych praw

Authors / editors: Janusz Lemański

Published in: Studia Koszalińsko-Kołobrzeskie

In the past, the legal article from Ex 22,17 served as a scripturistic argument justifying the “witch-hunt”. Its correct interpretation, despite its length, is not so easy. The review of the opinions on this topic shows its complexity. The article shows the biblical law against o…

DOI: 10.18276/skk.2019.26-01 · ISSN: 1230-0780