Property Tax Exemptions for Polish Higher Education Institutions. Problems and Dilemmas

2021 ◽  
Vol 19 (2) ◽  
pp. 377-395
Author(s):  
Marzena Świstak ◽  
Paweł Smoleń
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Property Tax ◽  
Case Law ◽  
Real Property ◽  
Commercial Law ◽  
Tax Exemptions ◽  
The One ◽  
Legal Character ◽  
Polish Higher Education

The contemporary socioeconomic reality poses a number of new and difficult challenges for higher education. In this context, it is vital that a perfect fiscal and legal environment be created. A significant role is also played by local taxes on real property held by higher education institutions. On the one hand, it is commonly argued that a well-developed infrastructure facilitating modern forms of education and innovative research is a direct measure of a university’s development. On the other, one must not overlook the increase in fiscal obligations related to the same. This paper analyses the problems of legal cohesion in terms of the provisions of tax law, Commercial Law, and the system of higher education. With due reference to the scarce available literature, case law and decisions of fiscal authorities, the study provides a comprehensive analysis and verification of the structure of property tax exemptions applicable in this context. Given the legal character of said exemptions and ratio legis, the paper presents practical difficulties pertinent to the application of such legal instruments, flaws in their normative construction, and interpretative discrepancies – to arrive at specific conclusions and evaluations.

Global Outreach: Communicating a New Vision

2017 ◽  
Author(s):  
Kenn Ross ◽  
Robin B. Goldberg
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Geographically Dispersed ◽  
New Vision ◽  
The One

Minerva’s outreach efforts must be different from those of other higher education institutions because we are not looking for just any student. Finding the one or two who might exist in any given school, or in any given city for that matter, is a bit like finding a needle in a haystack. Yet, Minerva’s outreach efforts have been successful at reaching candidates in over 160 countries, who then take the time to apply for admission. In this chapter, we summarize how Minerva has been able to reach such a selective, yet geographically dispersed audience.

scholarly journals An Ambiguity of Constitutional Law Major at the Faculty of Sharia of Islamic Higher Education Institutions in Indonesia

MAZAHIB ◽  
2019 ◽  
Vol 18 (2) ◽  
Author(s):  
Zainuddin Zainuddin ◽  
Yustiloviani Yustiloviani ◽  
Afrian Raus ◽  
Mauliddin Mauliddin
Keyword(s):  
Higher Education ◽  
Constitutional Law ◽  
Higher Education Institutions ◽  
Legal Studies ◽  
Library Research ◽  
Basic Law ◽  
Law Faculty ◽  
Core Subjects ◽  
Materials Research ◽  
The One

This article examines the problem of majoring Constitutional Law at the Faculty of Sharia in Islamic Higher Education Institutions in Indonesia. There is an ambiguity of the essence of Constitutional Law at the Faculty of Sharia whose Siyasah (simply translated into Constitutional Law) as a major. The core subjects of constitutional law are legal studies on basic law aka constitution. Meanwhile, the essence of siyasah is politics. Does this ambiguity occur only in the nomenclature or also in its implementation as well that include the department’s vision, mission, curriculum, competency, and profile of graduates? This study was a library research which employs a qualitative data analysis towards the so-called siyasa department’s vision and mission documents, curriculum documents, textbooks assigned, teaching materials, research journals, and websites across Islamic Higher Education Institutions in Indonesia. It found that there has been an ambiguity in some Departments of Constitutional Law at the Faculty of Sharia both in the Department nomenclature and in its implementation, such as vision, curriculum, student final assignments, student competency, and profile of graduates. This ambiguity lies in which specialization aims at by the major: law in general, politics, or constitution? On the one hand, the objective of the department is to train the students with legal studies focusing on Islamic Constitutional Law (Qanun Dusturi al-Islamy). On the other hand, the courses on politics are prominent too while there is not enough subjects on the Islamic Constitutional Law. It thus suggests the siyasa Department management across the Faculty of Sharia in Indonesia reorient their vision and mission and match them with their curriculum and programs.Keywords: Ambiguity, constitutional law, Faculty of Sharia

scholarly journals Globalization and Higher Education: the Polish Perspective

2020 ◽  
Vol 4 (1) ◽  
pp. 15-31
Author(s):  
Anna Krajewska ◽  
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
International Standards ◽  
Global Changes ◽  
Specific Location ◽  
Cultural Aspects ◽  
Global Arena ◽  
Polish Higher Education ◽  
The Impact

The impact of the process of globalization on higher education institutions and policies is profound, but also diverse, depending on the specific location on the global arena (Marginson & Van der Wende, 2007; Ball, 2012). This paper focuses on relations between globalization and higher education from the perspective of Poland. It analyses various concepts of globalization and economic and socio-cultural aspects of globalization that seem to considerably affect higher education institutions. Then, the major effects of globalization on higher education in Poland are discussed, and some implications for Polish higher education institutions are presented in order to help them better cope with rapid global changes and meet international standards.

scholarly journals Philosophy modules on journalism courses at Polish higher education establishments and the search for meaning. A few remarks for discussion

2020 ◽  
Vol 58 (3) ◽  
pp. 217-235
Author(s):  
Rafał Leśniczak
Keyword(s):  
Higher Education ◽  
Social Communication ◽  
Higher Education Institutions ◽  
University Education ◽  
Journalism Education ◽  
Search For Meaning ◽  
Journalism Ethics ◽  
Polish Higher Education ◽  
Modern Era

The article refers to the issue of journalism education at university, in terms of the philosophical categories of meaning and truth. The author analyses the curricula of selected Polish higher education institutions in the majors of journalism and social communication, and refers to studies on education in journalism ethics in Poland conducted in 2015–2016. In his academic reflection, he indicates the inadequacy of university education for the proper preparation of journalists for fulfilling their profession when faced with the challenges of the modern era.

scholarly journals The Market Functioning of Polish Higher Education Institutions in the Context of the Implementation of the Concept of Social Responsibility

2021 ◽  
Vol 39 (1) ◽  
pp. 1-24
Author(s):  
Angelika M. Pabian
Keyword(s):  
Higher Education ◽  
Social Responsibility ◽  
Higher Education Institutions ◽  
Relevant Literature ◽  
Education Sector ◽  
Educational Activity ◽  
Exploratory Research ◽  
Current State ◽  
Polish Higher Education

Abstract The evolution in the sector set new tasks for Higher Education Institutions (HEIs)*, where — in addition to educational activity — their cooperation with other entities is assumed, which will make it possible to take up contemporary challenges. One of these is University Social Responsibility (USR)*, the popularity of which is growing; however, this area is not sufficiently recognized in the relevant literature. This fact was an important premise for undertaking research to assess the current state of the higher education sector in the context of the implementation of the concept of social responsibility. The purpose of the paper is to show students’ opinions on the implementation of USR by HEIs and their knowledge of SR. The author’s intention is to present the results of her own research. The material obtained in the course of the survey showed that the symptoms of the adaptation of the concept of Social Responsibility (SR)* to HEI management were identified, but the degree of their involvement in this area is insufficient, as is the level of students’ knowledge in the field of SR. The exploratory research referred to in this article is an introduction to a broader scope of research.

scholarly journals The Total Efficiency of Teaching Activity of Polish Higher Education Institutions

2020 ◽  
Vol 12 (1) ◽  
pp. 19-30
Author(s):  
Łukasz Brzezicki ◽  
Piotr Pietrzak ◽  
Małgorzata Cieciora
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Total Efficiency ◽  
State Budget ◽  
Teaching Activity ◽  
Fixed Assets ◽  
Postgraduate Studies ◽  
Part Time ◽  
The Difference ◽  
Polish Higher Education

AbstractThe aim of this article was to estimate the total efficiency of teaching activity carried out in Polish higher education institutions in 2015. The study used the EBM model belonging to the nonparametric DEA method. The output of the education process was measured by the number of graduates of the first-cycle and second-cycle studies and long-cycle studies, the number of doctoral degrees awarded, the number of postgraduate studies certificates issued, and the number of academic teachers and the total value of teaching activity revenue, the total value of state budget subsidies along with fees for educational services and fixed assets. Efficiency measurement was made for two variants: M1 and M2. The obtained research results indicate that on average, the difference between the indicators of the total efficiency of teaching activity under the two empirical models is 0.00. This is due to the fact that the share of budget subsidies and fees paid by students of part-time studies, in the revenues from teaching activity is at the level of 87%. There is also a positive but weak correlation between the total efficiency ratios and financial results obtained from teaching activities.

scholarly journals Human Resources Management in Higher Education Institutions in Poland

Management ◽  
2018 ◽  
Vol 22 (1) ◽  
pp. 208-225 ◽  
Author(s):  
Katarzyna Szelągowska-Rudzka
Keyword(s):  
Higher Education ◽  
Human Resources ◽  
Management System ◽  
Higher Education Institutions ◽  
Human Resources Management ◽  
Teaching Staff ◽  
University Management ◽  
Resources Management ◽  
The University ◽  
Polish Higher Education

Abstract Human Resources Management in Higher Education Institutions in Poland The paper presents the diagnosis of the human resources management in Polish higher education institutions. The analysis of source literature was applied as a research method. The essence and components of HRM in connection with the university management system were discussed, the theoretical solutions, including those resulting from the provisions of the Law, and their practical implementations, were given a broad outline. The directions of changes concerning HRM that have recently taken place in HEIs were indicated. In conclusion it was stated that the human resources management in Polish higher education institutions still requires improvement, primarily in the areas of motivation and remuneration, evaluation and development of employees. It requires the improvement of the university management system, a reliable development of its mission, vision and strategy, and on the basis of those - the development of personnel strategy, and HRM processes, procedures and tools. It has been suggested that the inclusion of university employees, particularly the research and teaching staff, in the management process (through the participatory management style), can contribute to both improving the process and developing and improving the personnel function.

ASSESSMENT AND ACCREDITATION STATUS OF HIGHER EDUCATION INSTITUTIONS IN THE STATE OF WEST BENGAL: AN ANALYSIS

Ensemble ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 89-95
Author(s):  
Dr. Niladri Pradhan ◽  
Keyword(s):  
Higher Education ◽  
Research Methodology ◽  
West Bengal ◽  
Higher Education Institutions ◽  
The State ◽  
State University ◽  
Quality Of Higher Education ◽  
The One ◽  
North Bengal

The primary goal of this research is to examine and compare the overall quality of higher education institutions' results. In terms of research methodology, it falls under the category of descriptive comparative status studies. In the state of West Bengal, 218 colleges affiliated with seven universities were purposefully chosen as samples. The data is analysed using qualitative statistical methods such as percentages and graphical representations. It was discovered that 43.26 percent of colleges received a B score. It's also worth noting that 1.08 percent and 3.57 percent of colleges affiliated with Calcutta University and Vidyasagar University, respectively, have earned A++ and A+ accreditation. On the one hand, colleges affiliated with four universities (Burdwan University, North Bengal University, West Bengal State University, and Kalyani University) have received A, B++, B+, B to C grades, while colleges affiliated with two universities (Calcutta University and Vidyasagar University) have received A++, A+, A, B++, B+, B to C grades. As a result of the results, it is possible to infer that many colleges' success levels in terms of quality are not up to par.

Teaching Spanish in the Digital Age

2016 ◽  
pp. 83-103 ◽  
Author(s):  
Clara Burgo
Keyword(s):  
Higher Education ◽  
Hybrid Model ◽  
Flipped Classroom ◽  
Higher Education Institutions ◽  
Digital Age ◽  
Online Platform ◽  
Advantages And Disadvantages ◽  
What Works ◽  
The Us ◽  
The One

Many hybrid programs have been created in higher education institutions in the US for the last 15 years, most of them consisting of the combination of classroom instruction and an online platform. However, the flipped classroom has become very popular recently as a result of this hybrid model of instruction. The purpose of this chapter is to respond to the following questions: What is a more recommended model for teaching Spanish in the digital age? What kind of activities should we focus on, as instructors, in the classroom? What works best for students to study and practice outside of the classroom? Both models will be described with their advantages and disadvantages so that instructors can choose the one that better fits their courses.

Sign in / Sign up

Export Citation Format

Share Document