scholarly journals Rozwój teorii i praktyki stosowania fiskalizmu na świecie i w Polsce z odniesieniem do współczesnej sytuacji epidemii COVID-19

2021 ◽  
Vol 20 (1) ◽  
pp. 283-304
Author(s):  
Marta Maksimczuk ◽  

Subsequent economic crises (including the COVID-19 crisis) have shared many common characteristics relating to this phase of the business cycle. In each subsequent, their differences also appear-especially in terms of the methods used by economic practice to overcome them, resulting from existing new economic realities. The main topic addressed by this paper is the evolution of theory and practice of fiscalism both in Poland and the world. The subject has aimed at presenting a study providing an overview including taxation and fiscalism with the potential for further consideration of aspects and directions of change which, suitably modified for the new conditions, may also be helpful nowadays in seeking ways out of economic crises, especially the most recent one related to the COVID-19 pandemic. A research hypothesis pointing to the special importance of fiscalism in the conditions of economic breakdowns – including the current crisis caused by the COVID-19 pandemic, indicates that it is difficult to unequivocally clarify the boundaries (upper and lower) of the application of fiscalism. The descriptive method, supported by analytical elements, illustrates the evolution of views on taxes, fiscalism, and public debt and present empirical studies in this field from the global literature. Furthermore, the method was supported by a cause-effect analysis of the described relations. Finally, generalizations and conclusions allowing to verify the previously stated research hypothesis were derived.

2018 ◽  
Vol 40 (1) ◽  
pp. 40-49
Author(s):  
Ryszard Pęczkowski

This elaboration undertakes the subject of the effectiveness of teaching in multi-grade classes on early school education level. This form of organising the education process, despite considerably quantitive contribution to organising work for the Polish school, it never has been and still is not a subject of particular interest of pedagogical theory and practice. The deliberations presented in this article are the result of empirical studies which have been being performed by the author for twenty years in schools environment functioning in multi-grade classroom system. The research results presented, on the one hand constitute, in the author’s opinion, a substantial complement of knowledge regarding functioning of early school education, and on the other hand, they represent an attempt of verification of a widely spread stereotype referred to the multi-grade classroom system, namely, organising the educational process in multi-grade classes determines low level of pupils’ school achievements who are enrolled in this system. Nothing could be further from the truth and it is proven by the analysis of research results presented in this elaboration.


ORDO ◽  
2020 ◽  
Vol 71 (1) ◽  
pp. 17-46
Author(s):  
Lachezar Grudev

Abstract Walter Eucken formulated his concept of economic order as a solution to the tension between theoretical approaches and empirical observation that had constituted the conflict between the Austrian School of Economics and the German Historical School. Previous literature has established the linkage between the German-language business cycle debate of the late 1920 s and Eucken’s concept of economic order. This paper discusses how his concept of economic order can help to understand the severity of economic crises and thus concentrates on the elements constituting the economic order, i. e. its ideal types, with whose help Eucken aimed to derive hypothetical propositions. Based on the writings of his students Leonhard Miksch and Friedrich A. Lutz who underscored the role of equilibrium in business cycle research, this paper suggests that abstract theory of economic crises should employ ideal types as models and thus study how exogenous shocks affect the endogenous economic variables. The subject of inquiry should be oriented to the process of equilibrium reestablishment. Crucial for this paper is that the equilibrium reestablishment depends on institutional factors. This method to explain economic crises represents the link which connects the business cycle debate of the 1920 s and 1930 s to the subsequent emergence of the ordoliberal theory of institutions and orders.


2019 ◽  
Vol 1 (11) ◽  
pp. 9-27
Author(s):  
Marek Nahajowski

Cadence (ending) formulas are one of the most intriguing phenomena in music. They occur in works of all historical periods and styles and they have a variety of forms: from melodic and harmonic turns to rhythmic or even dynamic ones. However, this issue is important not only from the perspective of theory of music or composition technique but also performance practice as the way how a singer or instrument player understands the functioning of separate elements of a piece will impinge on the sound shape of the work presented to the public. Reading the extramusical message hidden in the structure of a piece should be regarded particularly significant for the interpretation of pieces written in times when adding precise performance guidelines in the score was not practiced. In case of compositions written in the 16th and the first half of the 17th centuries, the way how ending formulas functioned was a result of the specificity of that time’s modal system and the principles of polyphonic composition, in which the role of melodic (horizontal) thinking prevailed over the harmonic (vertical) one. The issue of cadences gains special importance while analysing instrumental works in which the absence of verbal text hinders the division of the piece into segments. It only becomes possible thanks to analysing the structure of the piece, including the allocation of modal ending formulas in separate voices of the composition. Howsoever the topic of cadences in music of the 16th and 17th centuries has been discussed many times in the literature on the subject, it has had no satisfactory presentation related to that time’s instrumental repertoire. The present article is an attempt to elaborate on the deliberations on the topic of modal cadence formulas in instrumental works from the 16th and the first half of the 17th centuries. Its first part has an introductory character and it touches on the notion of cadence in modern theoretical-musical and encyclopaedic texts compared to composition theory and practice in the Renaissance and early Baroque eras. The second part of the article is an analysis of selected instrumental works from the end of the 16th and the beginning of the 17th centuries meant for different types of line-ups – the four-voice canzona by Florentio Maschera, canzona by Girolamo Frescobaldi for solo instrument with basso continuo and one of the ricercati by Giovanni Bassano meant for solo melodic instrument without accompaniment.


2019 ◽  
Vol 47 (3) ◽  
pp. 252-268
Author(s):  
Craig Ott ◽  
Juan Carlos Téllez

In view of the current crisis and controversies related to immigration, this article examines views of American evangelicals on the subject. Statements issued by national evangelical leaders and organizations generally call for immigration reform balancing concerns for law and order and border security with a call for the compassionate treatment of immigrants and creation of pathways to citizenship. But a survey of the numerous empirical studies on grassroots evangelical views on immigration reveals several paradoxes. Not only are the opinions of average evangelicals on immigration more restrictive than those expressed in the aforementioned statements, but their attitudes and the manner in which they form their opinions appear inconsistent with evangelical convictions. Compared to all other religious groups, white evangelicals have the most negative views regarding immigration. Underlying factors include the failure of evangelical churches to address the topic of immigration, a separation of personal ethics from views on public policy, lack of interaction between evangelicals and immigrants, Christian nationalism, and other social influences.


2021 ◽  
Vol 49 (1-2) ◽  
pp. 267-287
Author(s):  
Barbara Fogarasi ◽  
Andrea Dúll

While the reasons that lead to the current crisis of the heritage preservation sector in Hungary are manifold, it is worth looking into what might be done to draw attention to some issues that may help consolidate the ground of common values; the foundation, upon which a meaningful dialogue can be constructed, leading to the appreciation of and willingness to care for the historic environment by all actors. There seems to be a hidden conflict between the values of conservation experts and those of laypeople. Possessing thorough knowledge about the nature of historical and architectural values and trained to easily identify these, we are bound to focus more on people, their meanings and values. Much can be learned from pervious, human-centred architectural theory and practice, some of which are reviewed in the study, with special attention to the work of Gyula Hajnóczi. Referring to his space theory and ideas about the perception of space, we are especially grateful for his term homo aedificator suggesting that architecture satisfies material and spiritual needs universal to all human beings. Recognizing the challenges that stem from the differences between architects and non-architects, and likewise, heritage professionals and laypeople, the concepts of environmental psychology can help us show the way to universal values. We look into the method of the semantic differential scale to identify the affective meanings of built historic environments. The first steps of an empirical psychological research allow us to see into the minds and hearts of heritage professionals by assessing how they qualify the subject of their daily expertise. While these preliminary results are definitely intriguing, shedding light on how professionals tend to give meaning, our research continues with the aim to reveal the attitudes and meanings people associate with built historic heritage and find viable tools to mitigate the discrepancies between the profession and the general public.Miközben a magyarországi műemlékvédelem jelenlegi válságának számos oka lehet, érdemes figyelmet fordítanunk arra, hogy mit tehetünk azért, hogy megerősítsük a közös értékek talaját; azt az alapot, amire olyan értelmes párbeszédeket építhetünk, melyek a történeti környezet értékelése és törődése iránti hajlandósághoz vezetnek. Egyre gyakrabban üti fel a fejét az a rejtett ellentét, ami a műemlékes szakértők és a laikusok értékei között feszül. Szakértőként, átfogó ismerettel a történeti és építészeti értékekről, melyeket megtanultunk könnyen azonosítani, hasznos lehet a figyelmünket az emberekre, az ő jelentésadásaikra és értékeikre fordítanunk. Sokat okulhatunk a korábbi, ember- központú építészetelméleti és gyakorlati példákból, melyek közül néhányat tanulmányunkban átte- kintünk, kiemelve Hajnóczi Gyula munkásságát. Térelméletére és térészlelési gondolataira hivat- kozva, különösen hálásak vagyunk a homo aedificator fogalmáért, utalva arra, hogy az építészet minden emberi lény anyagi és szellemi igényeit kielégíti. Felismerve az építész–nemépítész és ehhez hasonlóan a műemlékes szakember–laikus közötti különbözőségek kihívásait, a környezetpszicholó- gia segíthet az univerzális értékek felé vezető út megtalálásában. A szemantikus differenciál módsze- rét hívjuk segítségül az épített történeti környezet érzelmi jelentésének feltárására. Empirikus kutatá- sunk első lépéseivel betekintést nyerünk a műemlékes szakemberek vélekedéseibe, pontosabban abba, hogy hogyan minősítik szakértelmük tárgyát. Bár már ezek az előzetes eredmények is – melyek rávilágítanak arra, hogy a szakemberek hogyan értelmezik a műemlékeket – érdekesek lehetnek, kuta- tásunk azzal a céllal folytatódik, hogy általánosságban feltárjuk az emberek vélekedéseit és a történeti épületeknek tulajdonított jelentéseket. Eredményeinkkel használható eszközöket kívánunk nyújtani a szakmabeliek és a laikusok közötti ellentétek feloldására.


2000 ◽  
Vol 5 (1) ◽  
pp. 44-51 ◽  
Author(s):  
Peter Greasley

It has been estimated that graphology is used by over 80% of European companies as part of their personnel recruitment process. And yet, after over three decades of research into the validity of graphology as a means of assessing personality, we are left with a legacy of equivocal results. For every experiment that has provided evidence to show that graphologists are able to identify personality traits from features of handwriting, there are just as many to show that, under rigorously controlled conditions, graphologists perform no better than chance expectations. In light of this confusion, this paper takes a different approach to the subject by focusing on the rationale and modus operandi of graphology. When we take a closer look at the academic literature, we note that there is no discussion of the actual rules by which graphologists make their assessments of personality from handwriting samples. Examination of these rules reveals a practice founded upon analogy, symbolism, and metaphor in the absence of empirical studies that have established the associations between particular features of handwriting and personality traits proposed by graphologists. These rules guide both popular graphology and that practiced by professional graphologists in personnel selection.


2020 ◽  
Vol 15 (2) ◽  
pp. 68
Author(s):  
А. Н. Сухов

This given article reveals the topicality not only of destructive, but also of constructive, as well as hybrid conflicts. Practically it has been done for the first time. It also describes the history of the formation of both foreign and domestic social conflictology. At the same time, the chronology of the development of the latter is restored and presented objectively, in full, taking into account the contribution of those researchers who actually stood at its origins. The article deals with the essence of the socio-psychological approach to understanding conflicts. The subject of social conflictology includes the regularities of their occurrence and manifestation at various levels, spheres and conditions, including normal, complicated and extreme ones. Social conflictology includes the theory and practice of diagnosing, resolving, and resolving social conflicts. It analyzes the difficulties that occur in defining the concept, structure, dynamics, and classification of social conflicts. Therefore, it is no accident that the most important task is to create a full-fledged theory of social conflicts. Without this, it is impossible to talk about effective settlement and resolution of social conflicts. Social conflictology is an integral part of conflictology. There is still a lot of work to be done, both in theory and in application, for its complete design. At present, there is an urgent need to develop conflict-related competence not only of professionals, but also for various groups of the population.


Author(s):  
Pyotr Ivanov

In this article, based on the study and analysis of operational-search legislation, scientific publications, law enforcement practice and the criminal situation in the field of legalization, the operationalsearch counteraction to the legalization of income received from the Commission of tax crimes is considered. The paper focuses on the stages (stages) of laundering, the existing points of view on this account, as well as on the methods of illegal withdrawal of funds abroad. The author of the article aimed to develop scientifically based proposals and recommendations for improving the effectiveness of this type of activity by the territorial bodies of internal Affairs and their divisions of economic security and anti-corruption. It is proposed to put forward and work out operational search versions within the subject of study, as well as to develop, taking into account the methods (schemes) used by criminals to launder criminal proceeds and illegally withdraw funds abroad for the purpose of their subsequent legalization, operational search measures to document their criminal actions. In addition, the author recommends constant monitoring of money laundering methods based on operational and investigative practices. The results and key conclusions formulated in this article can be used in the theory and practice of operational investigative activities of internal Affairs bodies to counteract the legalization of income received from tax crimes.


2019 ◽  
pp. 83-88
Author(s):  
E. N. Valiev ◽  
E. N. Veysov

The importance of the subject of this study is attributable to the need of developing the theory and practice of formation of bank marketing, its features and new trends associated with this concept. Prospects for the development of banks and their ability to quickly and efficiently address new challenges presented by the market can be determined through modern forms, methods of management and creative use of financial marketing opportunities.Aim. The presented study aims to examine the specific aspects, principles, conditions, factors of emergence, and prospects for the development of bank marketing and forms of its management in modern economic conditions.Tasks. The authors identify the major trends and perspective directions in the development of bank marketing in Azerbaijan at the current stage.Methods. As its methodological and theoretical basis, this study uses a systems approach to the analysis of its subject, conceptual approaches outlined in the works of Azerbaijani, Russian, and foreign scientists in the field of bank marketing. These methods are used to determine the essence of bank marketing, present the types and organization of marketing research, and identify the characteristic traits, new forms, and directions for the development of bank marketing.Results. The study uses general scientific methods of cognition in various aspects to identify characteristic traits, trends, and new directions of bank marketing. A review of scientific publications shows that academic papers tend to focus on general conceptual approaches to the practical application of marketing. The authors believe that the issues of organization of a comprehensive bank management system, its implementation based on innovations in the promotion of banking products and services in the financial market, and substantiation of channels for their distribution among consumers are insufficiently explored. This makes the subject of this study extremely relevant due to the inevitable optimization of the organizational structure of banks through comprehensive implementation of the marketing system.Conclusions. Theoretical and practical issues of bank marketing are examined. As a result, the specific features and characteristic traits of this mechanism, conditions and factors for its emergence, and its prospects in the context of the digital economy are analyzed.


The Oxford Handbook of Lifelong Learning is a comprehensive and interdisciplinary examination of the theory and practice of lifelong learning, encompassing perspectives from human resources development, adult learning, psychology, career and vocational learning, management and executive development, cultural anthropology, the humanities, and gerontology. Individual chapters address the most relevant topics on the subject, including: continuous learning as it relates to technological, economic, and organizational changes; developmental theories and research, models of lifelong learning, and the neurological bases for learning across the lifespan; examples of learning programs, tools, and technologies, with a focus on corporate programs and business education; international perspectives on lifelong learning and learning across cultures; and assessment of learning needs and outcomes.


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