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From Business Organizations To Judicial Hierarchies: Error Correction Lessons

Author(s): Alex Atanasov / Language(s): English / Issue: 2/2023

Keywords: error correction; judicial hierarchy; judiciary; appellate courts; economic entities; organizations; social efficiency; court specialization

In this paper I am trying to answer the question of how analysis of business organizations can be useful in evaluating judicial hierarchy when it comes to error correction. I apply business organizational knowledge to analyse judicial hierarchies by evaluating the economics of the correction of legal errors. The method I use is a multidisciplinary analysis drawing upon law, economics, game theory and business studies. The social, political and economic importance of judges dispensing justice correctly is fundamental; it enhances societal order, cohesion, efficiency, and behavioural predictability. I demonstrate that judicial hierarchies have mixed results in determining and correcting errors made by lower-level courts. During my examination, it becomes apparant that while the current degree of knowledge related to judicial hierarchies is limited, business studies can prove beneficial. I examine the following factors: the organization of modern business hierarchies, the complexities of judicial errors, the tension between individual and societal interests, the judicial process as a quasi-market, market failures and hierarchical solutions, errors as social dilemmas and failures of individual rationality.

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Does the taxpayer have a chance to win against the tax authority?

Author(s): Aleksandra Białowska / Language(s): English / Issue: 2/2023

Keywords: in dubio pro tributario; principle of tax law; principle of resolving doubts in favour of the taxpayer; tax law; Article 2a Tax Ordinance

This article concerns the principle of in dubio pro tributario in tax law (Article 2a of the Tax Ordinance). The legal provision regulates the resolution of doubts in favour of the taxpayer. The scope of application of the principle has been narrowed to doubts about the content of tax law provisions that cannot be removed. The article is divided into five main parts: an introduction, three chapters and a conclusion. Chapter I covers the genesis normative basis of the in dubio pro tributario principle. The author briefly indicates there that the principle has a longer history, but focuses on the history of the principle in the Polish legal system. In Chapter II there are analysis of the content of the provision, in order to obtain the fullest possible knowledge on the application of the regulated principle. The views of doctrine are juxtaposed there and the issues of application of the principle are indicated. Chapter III is a juxtaposition of art. 2a Tax Ordinance with the general principles of tax proceedings selected by the Author and the notion of tax justice. The author's opinion is revealed in the conclusion, where she also determines how the discussed regulation should be applied. This may be the case when, after linguistic, systemic and functional interpretation only, doubts remain as to the content of tax law provisions. The principle is a postulate for reliable establishment and application of tax law. The study uses a dogmatic and legal research method and analysis of the literature on the subject.

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Correspondent relationship of credit institutions vis-à-vis money laundering and terrorist financing

Author(s): Yana Daudrikh / Language(s): English / Issue: 2/2023

Keywords: AML; correspondent and respondent banks; correspondent banking

This paper deals with the legal relationship between correspondent and respondent banks as part of a correspondent transaction. At the same time, the author analyses the performance of the due diligence on the respondent bank. In the last chapter, the author reflects on the existing application problems, supporting the currently growing trend of decreasing the number of new correspondent relationships. The primary objective of this paper is to establish, through comprehensive research on the existing legal regulation of correspondence relations at the European Union and Slovak Republic levels, a hypothesis regarding the interdependence between current application problems and the diminishing trend observed in new correspondence relations. Following scientific methods were used in this paper: the method of analysis and synthesis, method of abstraction, comparative method.

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The real estate clause in the OECD model tax convention and its reception into Polish law

Author(s): Piotr Gajewski / Language(s): English / Issue: 2/2023

Keywords: international tax law; real estate clause; real estate company; OECD Model Tax Convention; immovable property; double tax convention

This article deals with the issue of the real estate clause and its reception to Polish law as a real estate company. The research was conducted on the grounds of Corporate Income Tax Act and Personal Income Tax Act. The article verifies the hypothesis the concept of the real estate clause included in the OECD Model Tax Convention constitutes a mechanism enabling the countries of the location of the real estate to participate in the benefits arising in connection with the transaction of disposal of shares in a given company in exchange for granting legal protection of such transaction. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research methods used in this article are the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.

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Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU

Author(s): Miroslav Štrkolec,Ladislav Hrabčák / Language(s): English / Issue: 2/2023

Keywords: Tax Law; VAT; deduction of VAT; facticity of supplier

The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other associated phenomena, such as high inflation, price increases and others. The fight against tax evasion is often accompanied by the fact that many taxpayers are denied their rights, and often unjustly. More and more, such situations can be encountered in the field of VAT, which is also confirmed by the relatively rich case law of the Court of Justice of the European Union in the given area. The aim of the presented paper is to identify the fundamental problems of VAT deduction in the process of proof in the tax administration, to analyse selected decisions of the Court of Justice of the European Union and to synthesize knowledge applicable to taxpayers in the procedural defence of their rights and interests protected by law. We used several methods of writing scientific papers of this kind in processing the mentioned issue, but mainly analysis, synthesis, and partially also the comparative method, which we applied in mutual contexts.

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TEACHING IMMIGRANTS: SUPPORTIVE MEASURES

Author(s): Alina Pădurean / Language(s): English / Issue: 2/2022

Keywords: Immigration; refuges; teaching; integration; cross-border area;

After the Covid 19 pandemic that challenged the educational systems worldwide, a new challenge emerged in March 2022, after Russia started the war over Ukraine. Hundreds of thousands of mothers and children were forced to leave everything behind and start a new life away from their homes. As life has to go on, these children have to be integrated in the educational system of the foster country. As Romania borders Ukraine, refugee children were integrated in many Romanian schools. Arad County is not an exception. Schools from Arad, Ineu, Chișineu Criș etc opened their gates to Ukrainian children and had to find the best way to deal with children who did not speak Romanian, were mentally disturbed by the situation they were going through and in a relatively unstable condition. The study deals with some measures that can be taken to facilitate second language acquisition for immigrants in Romania.

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PARTICIPATORY MANAGEMENT AND LEADERSHIP APPROACH IN THE MANAGEMENT OF MUSICAL INSTITUTIONS IN AN INTEGRATED SYSTEM.

Author(s): Carolina CIUMAC (KAROLY) / Language(s): English / Issue: 2/2022

Keywords: participatory management and leadership; music institution in an integrated system; communication;

The complexity of running a music education institution in a decentralized educational context is undeniable. This determines an approach to a high-performing management at the level of school governance that will enable the institution to maintain its pedagogical value in the specialized field and, at the same time, create a favorable framework for exploring new opportunities in the field of specialized music education of secondary education. By promoting the modern leadership style of management and participative leadership, integrated music education has the possibility of improving educational policies, leadership style into a successful one and a solid organizational culture based on effective communication. This article presents their particularities and benefits that can be used to support the leaders of musical-artistic educational institutions in an integrated system.

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The Stakeholder Spectrum. The History and the Current State of Participatory Film in Hungary

Author(s): András Müllner / Language(s): English / Issue: 23/2023

Keywords: minor image/minor media; participatory film culture; anthropology; stakeholders;

The Research Centre for Minor Media/Culture (founded at the Department of Media and Communication, ELTE University, Hungary) includes a number of research areas and work processes. One of them is to reveal the history and to map the actual state of the participatory film in Hungary, conceived not just as a visual social research method, but as a wide spectrum on which there are many different examples according to the depth and nature of the involvement of the stakeholders. The academic activities in the Research Centre cover the historical and theoretical aspects of participatory film, its foreign and Hungarian antecedents, contemporary national and international examples. Following the definitions of the field and examples from abroad, the author attempts to delimit the possible sub-themes that belong or could belong to the scope of participatory film. The author also mentions some aspects that seem useful for the analysis of the research topics, specifically film examples. From these varied examples a broad repository of participatory-based film will hopefully emerge: the stakeholder spectrum.

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INDUSTRIAL AND ENVIRONMENTAL DEMOCRACIES AS MODELS OF A POLITICALLY ORGANIZED RELATIONSHIP BETWEEN SOCIETY AND NATURE

Author(s): RICHARD ST’AHEL / Language(s): English / Issue: 1/2023

Keywords: environmental political philosophy; industrial democracy; environmental de- mocracy; human rights; Anthropocene;

This paper is based on the concept of environmental political philosophy and from its perspective, it highlights the weaknesses and contradictions of contemporary, existing democracies. It aims to formulate an outline of the concept of environmental democracy, following the accounts of M. Bookchin, R. Morrison and H. Skolimowski, as well as inter- national environmental law enshrined in United Nations documents and resolutions. It is based on the hypothesis that the preservation of a democratic political system in a situation of a collapsing planetary system (the Anthropocene) requires improving the foundations of democratic theory with the insights of the Earth system sciences, particularly of political ecology and critical environmentalism. Through philosophical analysis, explanation and interpretation, this paper explores an environmental democracy that would, on the one hand, preserve the basic constitutional principles of current democratic constitutional regimes, and, on the other hand, reconcile them with the current state of understanding in the Earth sciences concerning the vulnerability of the planetary system. In a sense, J. Habermas’s understanding of human rights characterizes the concept of environmen- tal democracy as a realistic utopia. The author concludes by drawing up the imperative of sustainability, which he sees as a guiding organizing principle of institutions and public policies for the climatic, demographic and economic regime of the Anthropocene.

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THE COSMOS AND HUMAN BEINGS FROM AN INTERDISCIPLINARY PERSPECTIVE. “PARADIGMATICKÉ ZMENY V CHÁPANÍ KOZMOLOGICKEJ A ANTROPOLOGICKEJ PROBLEMATIKY. MINULOSŤ A SÚČASNOSŤ,” [“PARADIGMATIC CHANGES IN THE UNDERSTANDING OF COSMOLOGICAL AND ANTHROPOLOGICAL IS

Author(s): ŠTEFAN ZOLCER / Language(s): English / Issue: 1/2023

Keywords: book review; universe; extraterrestrial life; cosmology; humankind;

This book presents a complex picture of the universe and man from historical and contemporary perspectives, including philosophical, theological, and scientific per- spectives. It consists of several papers by authors from various fields, and it is divided into three main parts. The first part addresses some interesting questions from the history of philosophy and theology; the second part focuses on contemporary astrophysics and astrobiology and the question of extraterrestrial life; the third part considers the ethical and environmental dimensions of these questions.

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Conflicts over the Language of Additional Services in the Diocese of Sejny or Augustów in the Second Half of the Nineteenth and Early Twentieth Centuries

Author(s): Algimantas Katilius / Language(s): English / Issue: 4/2022

Keywords: Diocese of Sejny or Augustów; Language; Poland; Lithuania;

In 1898, a questionnaire was sent the parish clergy on behalf of Antanas Baranauskas, Bishop of Sejny, in which, among other things, they were asked about the local languages used in church practice. An analysis of the clergy’sanswers shows that at the end of the nineteenth century, there were not manypotential parishes in the diocese of Sejny or Augustów where conflicts over theuse of languages in the additional services could arise. The Lithuanian lan-guage was well established in most Lithuanian parishes or in those with fewPolish believers. The most important source for studying the causes and devel-opment of linguistic conflicts in parishes is the parishioners’ petitions writtento their spiritual superiors and to the civil authorities. These petitions includedemands of each side, explain the situation, and ask for a change in the situa-tion with regard to one language or the other. In the appeals written by theLithuanian believers, the justification of the introduction of the Lithuanian lan-guage in additional services was that the majority of the believers in the parishwere of Lithuanian nationality and that most of the parishioners did not under-stand Polish. The reason given by the Polish believers in their petitions was thetradition, i.e., that the Polish language had been around for a long time or thattheir ancestors built a particular church. The reactions of the hierarchs of thediocese of Sejny or Augustów to linguistic conflicts in the parishes dependedon the number of believers of one nationality or the other in a parish. This wasto maintain the principle of fairness, so that neither side would be disadvan-taged. In the parishes discussed, the majority of the believers were Lithuanianparishioners, and this was taken into account in determining the proportions ofsermons, hymn-singing, and other liturgical rites. The use of Polish in addi-tional services was thus given its proper place.

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Spiritual Support for Survivors of Domestic Violence in the Catholic Church in Poland

Author(s): Dariusz Pater / Language(s): English / Issue: 1/2023

Keywords: family violence; spiritual support; love; evil; sin; repentance; reconciliation;

Spiritual consequences of domestic violence and the possibility of helping its survivors by the Catholic Church differ from the ones provided by the state.The Church sees every human being as a gift of life offered by the Creator.According to His teachings, the purpose of life, the purpose of Christian spirituality, is reaching fullness both temporally and eternally. Therefore, all humanexperiences – good and bad – have a deep sense and purpose. Violence, whichhas been with us since the very beginning of humanity, is evil that we have torenounce and atone for; it is a contradiction of love. However, no matter whatpenalty is administered on a guilty person, God gives a sacrament of confes-sion, which is one of the healing sacraments that open the way to repentanceand forgiveness. One has to bear in mind that regardless of its form – physical,psychological, economical, or self-destructing behavior – every act of violenceis, for a believer, not only a violation against human norms but also a sinagainst God’s majesty. Clerics can and should help both victims and perpetrators of violence because they have experience and knowledge of human prob-lems and tragedies; on the one hand, they perform the sacrament of reconciliation, on the other hand, they can work with families struck by violence, sup-porting them on the way to reconciliation and forgiveness.

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The problems with comparability among financial statements prepared within Polish entities under IFRS

Author(s): Barbara Kawa / Language(s): English / Issue: 47/2023

Keywords: financial statements comparability; IFRS; statement of profit or loss and other comprehensive income; expenses;

The aim of this paper is to analyse the comparability of headings included in the consolidated statements of profit or loss and other comprehensive income prepared under IFRS.The study required the analysis of statements of profit or loss and other comprehensive income patterns ensured by Polish accounting regulations as well as IFRS propositions in this field. Moreover, it covered the analysis of structure and content of IFRS consolidated statements of profit or lossand other comprehensive income prepared for the 2005–2019 period by Polish listed companies. The empirical study based on 477 consolidated statements of profit or loss and other comprehensiveincome showed that Polish entities use national patterns in IFRS reporting. Moreover, the results indicate that some entities were using the terms proposed by IFRS only in some years.As the analysis showed, there are some factors that may diminish the comparability of financial statements prepared under IFRS. To protect users of financial statements from making wrong decisions based on the illusion of comparable IFRS statements, there is a further obligation for researchon how comparable IFRS financial statements really are. Bringing attention to comparability problems with IFRS financial statements may influence future regulators’ approach in setting standards. This can enhance the quality of financial statements.

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The assessment of business customers’ satisfaction in the B2B market on the example of a metallurgical company

Author(s): Bogdan Pachołek,Sylwia Sady,Weronika Woźniak / Language(s): English / Issue: 47/2023

Keywords: customer satisfaction; customer loyalty; Net Promoter Score; B2B market; metallurgical industry;

The guarantee of a company’s success in the business to business (B2B) market is the acquisition of customers satisfied with the purchased products or services and loyal to the company. The metallurgical industry is a specialised sector with a narrow group of buyers. In order to ensure mutualrelations in the B2B market, numerous activities are carried out to strengthen the ties between business partners. One of such activities is the assessment of customer satisfaction, which gives the company an opportunity to learn about the needs, preferences, and expectations of its customers. The aim of the study was to assess the satisfaction of business customers with the cooperation with a chosen company in the metallurgical industry, a world leader among solutions in the metal heat treatment sector. The CAWI (Computer-Assisted Web Interview) technique was used to achieve the aim of the work, in which proprietary research instruments were used. To assess the loyalty of the company’s business partners, the Net Promoter Score (NPS) was used. The study was carried out at the turn of 2021/2022 in two stages of cooperation between the company and its business partners. The first verification was carried out after signing the final protocol and the second after the end of the warranty period. The study was global. 104 companies from various industries and operating on international markets participated in the survey. The results of the conducted research showed a high rating of customer satisfaction with the cooperation with the company. This is evidenced by both the high values obtained of the NPS index (51.7% for tests made after the device was launched, 55.6% for tests carried out after its warranty period), and high ratings of customer satisfaction with the products and services offered by the company. The results of the study also allowed the authors to identify areas of the company’s activity for further improvement.

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Developing customer inspiration in XYZ retail stores

Author(s): Valencia Tanjung,Yosef Budi Susanto,Agustinus Rusdianto Berto / Language(s): English / Issue: 47/2023

Keywords: customer inspiration; store environment; purchase intention; retail store; visual merchandising;

Many retailers have low sales due to the difficulty in the purchase decision of their customers. Previous research shows the lack of studies on the impact of store interiors on purchase decisions. Thisstudy aims to find out various visual merchandising factors that affect purchase intentions at XYZ retail stores and focuses on visual merchandising itself, as well as store environment and customerinspiration factors that affect customer behaviour. The non-probability sampling technique with analysing 140 respondents using an online questionnaire with SMART PLS was used to conduct this research. The results show that customer inspirations directly influence customers’ purchase intentions. Visual merchandising and store environment indirectly affect purchase intention as well, mediated by customer inspirations. The customer inspiration variable is in the good category in the XYZ store. It is recommended to use quick response in visual merchandising and develop a store environment virtually that can be connected to a customer’s device.

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The effect of environmental uncertainty on tax avoidance with corporate governance as a moderator

Author(s): Donelia Felia,Elfina Astrella Sambuaga / Language(s): English / Issue: 47/2023

Keywords: tax avoidance;; environmental uncertainty; corporate governance;

The study aims to examine the effect of environmental uncertainty on tax avoidance and the moderating effects of corporate governance. Data collection uses secondary data derived from the financial statements and annual reports of companies listed on the Indonesia Stock Exchange for the period of 2017–2019, using the S&P Capital IQ database. The population of this study consists of 80 companies with an observation period of 3 years. Thus, the total o research observations is 240, obtained by the purposive sampling method. The results showed that environmental uncertainty negatively affects tax avoidance. The indicators of corporate governance, which is an independent board of commissioners, can strengthen the relationship between environmental uncertainty and tax avoidance, while audit quality is proven to weaken the relationship between environmental uncertainty and tax avoidance.

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The effect of uncertainty on capital structure

Author(s): Wennie Wennie,Vina Christina Nugroho / Language(s): English / Issue: 47/2023

Keywords: uncertainty; target leverage ratio;

The purpose of this study is to determine the effect of uncertainty on the capital structure of public listed companies in Indonesia. This study used asset volatility as a method of measuring uncertainty. The researchers use unbalanced panel data from 2009 to 2019 in order to assess and analyse the effect of uncertainty on the company‘s capital structure. The results of this study indicate a positive relationship between uncertainty and the company‘s target leverage.

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Augustine’s Theolog(ies) of Creation: Simultaneous Creation, ‘Seminal Seeds’, and Genesis 1–3

Author(s): Bradford L. McCall / Language(s): English / Issue: 2/2023

Keywords: hermeneutics; literal interpretation; figurative interpretation; historical interpretation; similitude; allegorical interpretation; theologies of creation; trinity; Genesis;

Are Augustine’s views of creation still relevant today, after the scientific revolution, and especially post-Darwin? Surely, much of his interpretation cannot withstand the onslaught of modernity and its concomitant increase in scientific knowledge. Perhaps not, but we can still learn from Augustine. It is a modern myth that the scientific revolution alone began—or forced—the church to come up with interpretations that were amenable to the science of their time. Augustine is a prime example of this “wrestling with the Divine”. However, we cannot go to Augustine with the hopes of settling the debate on origins and scriptural inter- pretation. Augustine erred mightily when he sought to use the bible as a prover- bial science textbook. In this essay, we will encounter a presentation of Augus- tine’s theolog(ies) of creation through examining his views of “seminal seeds”, simultaneous creation, and his interpretive acrobatics with regard to Genesis 1–3. Whereas his initial persuasion on this matter was sound, Augustine nevertheless contradicted it in his own writings, to our corporate detriment.

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The Analysis of Value-Free or Value-Ladenness of Work in the Light of Catholic Social Teaching of John Paul II

Author(s): IKECHUKWU S. UGWU / Language(s): English / Issue: 2/2023

Keywords: value; work; value-freedom; valueladenness; personhood; self- determination;

This article presents the metaphysical study of work. Based on this under-standing, the author makes a comparative analysis of the dilemma: whether human work is value-free or value-laden in realizing the fundamental purpose of work, and proper understanding of personhood. It compares absolute valuein the epistemic value of the person with economic value as what people ex-perience at work. It also investigates which of these values in the contemporary approach to work realizes the fundamental goal of work and personhood. The author aligns with John Paul II’s Social Reflection on value of work in relation to human person, and discovers that, value-ladenness of work realizes both the purpose of work and self-determination.

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Bishop Vincentas Borisevičius: The Path of A New Age Martyr

Author(s): Kęstutis Žemaitis / Language(s): English / Issue: 2/2023

Keywords: bishop; Vincent Borisevičius; life; martyrdom;

The twentieth century brought many difficult trials to Europe. Lithuaniawas devastated by two world wars and long and difficult periods of occupation.The Catholic Church was persecuted by both the Nazis and the Soviets. Theclergy suffered much. One of the first martyrs during the Soviet occupationwas the Bishop of Telšiai, Vincentas Borisevičius. Although there are not manywritten sources and testimonies about him, we can get a good idea that he grewup in a moral and faithful environment and matured for the priesthood. Boris-evičius was entrusted with the duties of the rector of the seminary, later becamean assistant to the Bishop of Telšiai, and finally an Ordinary. Bishop Boris-evičius demonstrated his heroic virtues during the Second World War by rescu-ing Jews, by remaining faithful to his flock, and by not cooperating with theoccupying powerʼs security structures or betraying innocent people. This iswhat brought the moment of his arrest and suffering closest. Although mur-dered, the bishop remained an apostolic example for the Christians of the newtimes. Because of his virtues and martyrdom, the Church has opened the casefor the beatification of Bishop Vincent Borisevičius.

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