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Results for “value”: 176.

Article 2026

Neutralność technologiczna a prawo do odliczenia VAT na tle Krajowego Systemu e-Faktur (KSeF)

Authors / editors: Sebastian Domagała

Published in: Studia Administracyjne

The aim of this article is to verify the mechanism of the National e-Invoicing System (Krajowy System e-Faktur, KSeF) in terms of its compliance with the principle of neutrality of value added tax and, consequently, the exercise of the taxpayer’s fundamental right, namely the rig…

DOI: 10.18276/sa.2026.23-02 · ISSN: 2080-5209

Article 2026

Prawo łaski w polskim porządku prawnym. Analiza w kontekście estetyki prawa na przykładzie sporu politycznego z lat 2023–2024

Authors / editors: Radosław Zych

Published in: Acta Iuris Stetinensis

The purpose of this study is to prove the research thesis that legal norms relating to the power of pardon should be drafted in an unambiguous manner so as to provide security – both in the sphere of their application and interpretation. They would then guarantee certainty, witho…

DOI: 10.18276/ais.2026.59-08 · ISSN: 2083-4373

Article 2025

Pasja poszukiwania sensu życia w ujęciu Barbary Skargi

Authors / editors: Wacław Branicki

Published in: Analiza i Egzystencja

The main research question is: what factors allowed Barbara Skarga to maintain a sense of life during her ten-year captivity in a Soviet camp, as well as after returning to her homeland. The method of existential and ethical analysis was used. The reconstruction of her experience…

DOI: 10.18276/aie.2025.69-04 · ISSN: 1734-9923

Article 2024

Stabilność w finansach publicznych jako wartość chroniona w Konstytucji Rzeczypospolitej Polskiej z 2 kwietnia 1997 roku a stan finansów publicznych Rzeczpospolitej Polskiej

Authors / editors: Wojciech Bożek

Published in: Acta Iuris Stetinensis

The study focuses on issues related to public finance with particular reference to values protected in the Constitution of the Republic of Poland of 2 April 1997. The aim of the analysis is to determine directions of decisions of the Constitutional Tribunal in the protection of v…

DOI: 10.18276/ais.2024.51-02 · ISSN: 2083-4373

Article 2024

Stabilność w finansach publicznych jako wartość chroniona w Konstytucji Rzeczypospolitej Polskiej z 2 kwietnia 1997 roku a stan finansów publicznych Rzeczpospolitej Polskiej

Authors / editors: Wojciech Bożek

Published in: Acta Iuris Stetinensis

This study focuses on issues concerning public finances, with particular reference to values protected by the Constitution of the Republic of Poland of April 2, 1997. The aim underlying the conducted analyses is to determine the directions of the Constitutional Tribunal's rulings…

DOI: 10.18276/ais.2024.51-01 · ISSN: 2083-4373

Article 2024

Contemporary Family Attitudes and Values in Czech Society

Authors / editors: Mariusz Kuźniar

Published in: Colloquia Theologica Ottoniana

The article analyses family attitudes and values in Czech society through an interdisciplinary approach considering sociological, religious, and cultural perspectives. The author explores shifts in the perception of marriage and family life, taking into account both historical an…

DOI: 10.18276/cto.2024.40-04 · ISSN: 1731-0555

Article 2024

Ochrona stabilności sektora bankowego jako ochrona wartości konstytucyjnych

Authors / editors: Kamil Dąbrowski

Published in: Studia Administracyjne

The protection of the banking sector is one of the most difficult challenges faced by modern legislators. Finding a balance between protecting its safety and maintaining its profitability and competitiveness requires almost permanent adjustments to the current legal status. The d…

DOI: 10.18276/sa.2024.20-03 · ISSN: 2080-5209

Monograph 2024

Rozprawy i Studia : Zarządzanie wartością dodaną dla interesariuszy w spółkach celowych jednostek naukowych

Authors / editors: Malwina Szarek

Published in: Rozprawy i Studia

The management of added value for stakeholders of university’s SPVs Intensifying the links between science and business has become a priority area for the development of innovation in Poland and reducing the gap between Poland and the world’s innovation leaders. Therefore, it se…

DOI: 10.18276/978-83-7972-823-7 · ISBN: 978-83-7972-822-0 · ISSN: 0860-2751

Article 2023

Moralność zwierząt. Ujęcie Jerzego Chmurzyńskiego wobec poglądów etologów kognitywistycznych

Authors / editors: Tomasz Perz

Published in: Colloquia Theologica Ottoniana

In this article, I discuss Polish entomologist, philosopher, and “father of Polish ethology” Jerzy Andrzej Chmurzyński’s views on animal “morality.” I then contrast his views to those of cognitive ethology researchers Marc Bekoff and Frans de Waal. Chmurzyński reflects on the pre…

DOI: 10.18276/cto.2023.39-09 · ISSN: 1731-0555

Article 2023

Dialog orzeczniczy między Trybunałem Konstytucyjnym a Trybunałem Sprawiedliwości – kooperacja czy konfrontacja?

Authors / editors: Monika Haczkowska

Published in: Acta Iuris Stetinensis

The jurisprudential dialogue between the Constitutional Court and the Court of Justice of the EU has developed over more than 20 years. Initially, before Poland’s accession to the EU, it took the form of making interpretations friendly to European integration and EU law. It then …

DOI: 10.18276/ais.2023.44-04 · ISSN: 2083-4373

Article 2023

„In meinen Träumen seh ich eine Stadt zum Leben“. Heimat im Spannungsfeld von ‚gesundem Menschenverstand‘ und der Sehnsucht nach der ‚alten Welt‘ in Juli Zehs dystopischem Roman "Corpus Delicti. Ein Prozess"

Authors / editors: Aleksandra Burdziej

Published in: Colloquia Germanica Stetinensia

The aim of the article is to examine the meanings of the concept of homeland (‘Heimat’) in Juli Zeh’s novel "Corpus Delicti" and how they change depending on the perspective of the individual characters. The author of the article puts forward the thesis that the home category in …

DOI: 10.18276/cgs.2023.32-04 · ISSN: 2450-8543

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

Kilka słów o pozytywizacji części ogólnej prawa administracyjnego jako próby rozstrzygnięcia problemów poznania prawa według Franciszka Longchampsa

Authors / editors: Maciej Mączyński

Published in: Acta Iuris Stetinensis

This article, which was a reflection of the conference speech, raised a problem of understanding administrative law in the light of F. Lonchamps’ considerations. The appointed theoretician of administrative law abandoned the positivist perception of law separated from values and…

DOI: 10.18276/ais.2022.41-05 · ISSN: 2083-4373

Article 2022

Czas trwania kontroli podatkowej – glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 19 lutego 2020 roku, I FSK 2243/19

Authors / editors: Paulina Brejdak

Published in: Acta Iuris Stetinensis

The Supreme Administrative Court in the judgment discussed raised an important issue of the duration of a tax inspection at a microenterprise. The judgment clearly states that the tax authorities may not conduct such inspections that exceed the statutory time limits. Thus, the d…

DOI: 10.18276/ais.2022.37-09 · ISSN: 2083-4373

Article 2021

Wybrane aspekty odtwarzania celów w prawie gospodarki odpadami (cz. I)

Authors / editors: Marek Łazor

Published in: Studia Administracyjne

Although presented in many different ways in legal regulations themselves, waste management law purposes play a significant role in a legal norm reconstruction. They usually determine the choice of the management method assigned to a given waste stream and the form of protective …

DOI: 10.18276/sa.2021.14-04 · ISSN: 2080-5209

Article 2020

The nature of law and its role in society: reflections on the basis of William Golding’s novel ‘Lord of the Flies’

Authors / editors: Eliza Wójcik

Published in: Acta Iuris Stetinensis

Literature provides a great deal of material for more general observations regarding the as- sessment of law and its role in public awareness. Literary works act as a mirror in which we can see the dangers of breaking the link between law and morality. An excellent example is Wil…

DOI: 10.18276/ais.2020.31-08 · ISSN: 2083-4373

Article 2020

Kryzys wychowania w wartościach i jego konsekwencje – analiza zjawiska na przełomie XX i XXI wieku

Authors / editors: Iwona Rawicka

Published in: Studia Koszalińsko-Kołobrzeskie

In every aspect of human life, we encounter value analysis, and the value system has a definite impact on social life and education. Hierarchical ordering of values (taken from the family home) is a condition for greater activity of young people in matters that are socially and m…

DOI: 10.18276/skk.2020.27-23 · ISSN: 1230-0780

Article 2020

The issue of taxation with value added tax concerning medical care services provided by speech therapists in light of the interdisciplinary nature of the profession of a speech therapist

Authors / editors: Konrad Drezno

Published in: Acta Iuris Stetinensis

Due to the lack of a statutory definition and due to the interdisciplinary nature of the profes¬sion of a speech therapist, there have been doubts regarding its classification as a medical or paramedical profession. The above is, in fact, of crucial significance from the point of…

DOI: 10.18276/ais.2020.29-01 · ISSN: 2083-4373

Article 2020

Polityka tożsamości i wychowanie do demokracji i tolerancji w europejskim modelu państwa prawa wobec wyzwań różnorodności aksjologicznej i kulturowej Europy XXI wieku

Authors / editors: Agnieszka Podłucka

Published in: Acta Politica Polonica

This article is an attempt to develop a modern model of European identity including Mus- lim influences and Islamic discourse. The author is looking for effective solutions and tools for broadly understood dynamic social integration in Europe of crises dealing with a sudden infl…

DOI: 10.18276/ap.2020.49-02 · ISSN: 2451-0432

Article 2020

Estetyzacja rzeczywistości – skutek dobrobytu czy upadek wartości? Analiza i krytyka poglądów Wolfganga Welscha dotyczących procesu estetyzacji

Authors / editors: Kamil Kociołek

Published in: Analiza i Egzystencja

The article is a polemic with Wolfgang Welsch's criticism of the aestheticization process presented in his article entitled ‘Aestheticization Processes. Phenomena, Distinctions and Prospects’. Its purpose is to show that arguments suggesting a negative assessment of this phenomen…

DOI: 10.18276/aie.2020.52-03 · ISSN: 1734-9923

Article 2019

Obrazy i rysunki w wychowaniu dzieci starszych do patriotyzmu

Authors / editors: Alicja Szubartowska, Artur Juzwa, Radosław Chałupniak

Published in: Colloquia Theologica Ottoniana

Patriotic paintings awaken, enlighten, teach, and strengthen love towards the Fatherland. For many addressees, great battle scenes or the representations of events connected with history are linked to shaping the attitude of love towards the home country and they often have been …

DOI: 10.18276/cto.2019.2-04 · ISSN: 1731-0555

Article 2019

Zarządzanie wartością w środowisku sieciowym

Authors / editors: Bogusława Ziółkowska

Published in: Studia i Prace WNEiZ US

Development of digital technologies and virtualization of business have caused blurring of the boundaries between enterprises whereas processes implemented therein have merged them into supra-organizational systems wherein participation in value-added creation becomes a prevailin…

DOI: 10.18276/sip.2019.55-25 · ISSN: 2450-7733

Article 2019

Nadzieja egzystencjalna

Authors / editors: Paweł Rozwadowski

Published in: Analiza i Egzystencja

The article is an attempt at phenomenological reflection on hope. On the way of this study, on the one hand, I oppose the popular practice of "theologizing" of hope, i.e. treating it as a theological virtue, on the other - the scientific attempts to naturalize it. As a result, I …

DOI: 10.18276/aie.2019.48-07 · ISSN: 1734-9923

Article 2019

Etyka Immenuela Kanta versus etyka Maxa Schelera

Authors / editors: Marcin Furman

Published in: Analiza i Egzystencja

The article presents the principles on which the ethics of Kant and Scheler are built. Kant formulates declarative ethics, which is based on the ontology of reason. This level is unattainable formal and is the unattainable standard of our actions. On the other hand, Scheler formu…

DOI: 10.18276/aie.2019.48-03 · ISSN: 1734-9923

Article 2018

Knowledge-intensive business services and the value of expert information

Authors / editors: Jacek Bednarz

Published in: European Journal of Service Management

This article shows a brief perspective on the timeline between knowledge and innovation management and what is now known as Knowledge Intensive Business Services, where knowledge management has a leading role in the establishment of a competitive advantage in business organizatio…

DOI: 10.18276/ejsm.2018.28/2-05 · ISSN: 2450-8535

Article 2018

Value of services for passenger in public transport – theoretical approach

Authors / editors: Zuzanna Kłos-Adamkiewicz

Published in: European Journal of Service Management

The definition of the value of transport services for passenger is not easy to determine. Knowledge of the specificity of public transport as well as the general features of transport services makes existing definitions of value, that refer to products more often than to services…

DOI: 10.18276/ejsm.2018.25-15 · ISSN: 2450-8535

Article 2018

Services and creating value for customers – marketing approach

Authors / editors: Mirosława Pluta-Olearnik

Published in: European Journal of Service Management

Perceiving enterprise marketing through the prism of value provided to customers is already a well-established approach to management expertise, including the field of marketing. The article addresses the role of services in the delivery of this value. The aim of the article is t…

DOI: 10.18276/ejsm.2018.26-24 · ISSN: 2450-8535

Article 2018

Using lean government in improvement of the services in public administration on the example of Marshal’s Office in Lubuskie voivodeship

Authors / editors: Anna Ludwiczak

Published in: European Journal of Service Management

The aim of the article is to present the possibilities of using lean government for improving services in Polish public administration. The first part of the article outlines the specifics of public services. Then the essence of lean management was discussed and also the examples…

DOI: 10.18276/ejsm.2018.26-18 · ISSN: 2450-8535

Article 2018

Opportunities for consumer participation in post-purchase phase in service value creation

Authors / editors: Wiesława Kuźniar, Tomasz Surmacz, Małgorzata Krzeszowska

Published in: European Journal of Service Management

Participation of clients in the creation of value for contemporary organizations refers both to companies offering material products as well as non-material ones. Services, due to some specific characteristics, and the indivisibility of providing service with consumption process,…

DOI: 10.18276/ejsm.2018.26-17 · ISSN: 2450-8535

Article 2018

Dimensions of co-production of education service

Authors / editors: Katarzyna Dziewanowska

Published in: European Journal of Service Management

The paper deals with the issue of value co-production in higher education and it consists of three parts. In the first part the literature review on conceptualization and the role of joint production of value is presented leading to the proposal of 7-dimensional concept of value …

DOI: 10.18276/ejsm.2018.26-09 · ISSN: 2450-8535