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Ayoub and Malika Amrani are husband and wife, former farm workerswho, for many years, came to France on OMI contracts to do seasonal work for a farmer in the Bouches-du-Rhône area. In the early 1970s, the young woman’s father and uncle, fellahs2from the Moroccan Prerif who had emigrated to the city, found a contract in the city of Grans, on the Crau plain, and gradually “sponsored” the next generation of migrants. In 1990, when Malika was recruited to join them, there were about ten family members already working on the farm. Though she was formally employed as a farm worker, she actually worked as a “servant” for the farmer and his family. Against the advice of her employer, who wanted nothing to distract her from her work, she got married and held a big wedding in Fez, to which her employer was invited. Ayoub, her husband, was recruited to work in the orchards. As a newlywed, Malika had more and more trouble accepting the abuse and bullying her parents had endured until then. She became increasingly opposed to her employer. 2000 marked a breaking point, when Ayoub fell from an apple tree and was seriously injured. His pelvis was fractured. Their employer was reluctant to report it as a work-related accident. The couple stood up to him, and the following year, none of the family’s contracts were renewed. It was a form of retaliation. It was a collective punishment, as if to remind the migrants that they were bound to their employer by the same duty of loyalty. This incident would have lasting consequences on Malika’s relationship with her family, who accused her of being selfish. In the meantime, Malika became a prominent figure in the movement to defend seasonal migrants’ rights, almost in spite of herself. Her story was the subject of several articles in the media and was taken up by the Collectif de défense des travailleurs agricoles saisonniers (Collective for the Defense of Seasonal Agricultural Workers) (CODETRAS).
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Tourism has as its legal basis the Treaty on the Functioning of the European Union of December 2009, a relatively recent date, given the importance of this area. Although it does not have a separate budget in the multiannual financial framework (MFF), it contributes significantly to the European Union's Gross Domestic Product and remains a good job seeker. The special measures at EU level, which have been taken in the field of tourism, concern: the interest of travelers and/or tourists, the interest of the tourism sector and regions. This area remains the most affected by the COVID Pandemic 19.
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The trans-border online purchase of medicines has been growing in the last decades. This paper provides an in-depth analysis of the relevant case-law of the Court of Justice of the European Union. The Luxembourg Court has addressed the issue of online sale of medicinal products on several occasions primarily from an internal market perspective. From its first judgments in cases Doc Morris, Ker-Optika and Pierre Fabre the Court tried to find the delicate balance between the freedom of goods within the European Union and the principle of protection of the public health. On the one hand, the Court tries to keep in line with the development of the internal market, including medicinal products sold online and on the other hand the public interest has been always observed, in particular the protection of public health. The article pays attention to one of the legislative initiatives of the European Commission in this field as well as to the newest judgments of the Court of Justice of the European Union.
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Purpose: The purpose of the chapter is to examine the evolution of the budget deficit and the sovereign public debt in Poland during the COVID-19 pandemic. Design/methodology/approach: The research question presented is: What is the impact of COVID-19 pandemic on the amount of state budget deficit and state public debt in Poland? The method of critical analysis of the literature on the subject was applied. Statistical data obtained from the Central Statistical Office and the Ministry of Finance were also presented. Findings: In 2020, the state budget deficit reached an unprecedented amount of 85 billion zloty, which is directly linked to the start of the COVID-19 pandemic, as the draft budget assumed no state budget deficit. Consequently, in 2020–2021 (Q1) there was a dynamic increase in public debt. Originality and value: The state budget result and the size of the public finance sector debt were lower than they should have been, because the vast majority of anti-crisis measures were financed from off-budget sources. Increased public spending increased the deficit and debt, but calculated using the Brussels method. The collected secondary data leads to the conclusion that the effect of the COVID-19 pandemic is also a decrease in the transparency of public finance in Poland.
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Additional to the three main trends influencing social dialogue at the organizational level - de-centralization, up-scaling, de-institutionalization and representation – the COVID-19 pandemic rules brought a new influence that impacts the Unions, forcing it to adapt its internal communication. This paper is centred upon the way the Unions members in Romania get access to information in the new labour landscape, characterized by the work from home and physical distancing. The research focuses on a collective case-study of three strong Union Federations that developed internal communication with unions’ members that fits the pandemic context. The research focuses on the internal communication repertoire elements used by the Unions. The research method assesses the qualitative information gathered by interviewing key Unions representatives. The main areas of interest are the key topics addressed in the communication with the members, the tools and media mix used, the frequency of the formal communication with the trade unions members, the accountable and the responsible persons with the internal communication, and the management of the feedback from the members, all in the context of what is different vs. 2019. The conclusions are enriched with some recommendations for future development of communication with union members, supporting the social dialog.
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Natural capital is the collective term both for the products of the natural assets of our planet and for the ecosystemic services that result from the interaction of these assets, services that support life on our planet. In fact, the ecosystemic services resulting from the activity of the Natural Capital constitute the fundament of the entire activity of the socio-economic system and include food, water, energy, climate security and other services essential for all. Unfortunately, often, the value of the natural capital was forgotten in the traditional methods used for measuring economic performance. This non-recognition of the importance of the natural capital has, in the end, a damaging effect on the ecosystems, biodiversity and natural environments in general and can trigger a loss of the essential services of the ecosystems. The value of the natural capital becomes acknowledged increasingly more as critical for economic success and economic sustainability. Many decision-makers and organizations have begun to focus on the way value can be attributed with precision to the natural capital and in connection to economic policies. The result hoped for is a better decision-making to manage, preserve and improve our natural environments. Moreover, the identification and quantification of the natural capital and of the ecosystemic goods and services offers a supplementary economic justification for the efficient management of the natural resources. As the scientific research has noticed and supports increasingly more, the attribution of value to the natural capital and to the ecosystemic services can be a positive step in the prevention of their exhaustion by promoting a better understanding of the true economic value of the ecosystemic services and by providing economic tools able to consider this value adequately.
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Currently, one of the main factors that shows us a picture of Europe's decline is that of demographic change. This process of decline of the West is marked by more than five decades of several indicators and evolutions that show us that although the time of Western civilization is beginning to run out, a new one appears, namely that of the East. This process of decline in which there is an extreme and unprecedented form of capitalism appears more pronounced in Europe compared to the United States and is characterized by: corruption, alienation of peoples from their roots, religion, history, low birth rates, massive flows of migrants and refugees, the totalitarian tendency of governments. Although the signs of decline are numerous, in this paper we will analyze certain demographic developments observed mainly in Europe and which we consider from several points of view dangerous. In addition to these developments, which we consider quite dangerous, globalization is the most important. The paper is structured in four parts, in the first part being presented the basic trends and variations from the population's perspective. In the second and third part are presented the main causes and effects of these variations of the populations and in the fourth part the conclusions of this study.Most of the interpretive analysis of this unwanted stagnation process is based on demographic erosion, population aging, low middle class rates, the invasion of migrants and refugees that change the cultures of the host nations.
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The use of information technology in the activity and professional development by the teachers represents an extinguished necessity of the current stage. The new technologies come to the aid of the teacher, in the exercise of his profession. Using them makes the teacher's work more efficient, it helps him save time and space in making the necessary documents for carrying out, in good conditions, the activity. The development of information technologies has boosted the professional training of teachers for the use of TIC tools. Traditional teaching methods are not replaced by technology, but this can improve both the course material and the relationship between students and the teacher. Educational institutions must take advantage of the opportunities offered by technology and create programs, special software to offer the student an interactive, rich and varied learning experience. Technology is everywhere around us, and this must determine us, those responsible for the educational act in schools, to change the way students assimilate information during class hours.
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Purpose: The solution to the low efficiency of the tax administration in Poland in the last decade was to consolidate the entire tax apparatus in 2017. The main objective of the study is to determine the impact of fiscal administration consolidation on the effectiveness of its operations. The conducted analysis will allow to assess whether the tax administration reform of 2017 resulted in an increase in the effectiveness of its operation in 2017–2020 compared to previous years. Design/methodology/approach: The data used here was based on materials published by the Supreme Audit Office and reports of international financial advisory companies, including taxes. The opinions of administrative law and tax law experts on legislative changes affecting the effectiveness of the National Tax Administration were also taken into account. Therefore, the analyses carried out in the study are of secondary nature to a large extent. Findings: The conducted analysis showed that in 2017–2020 there was a significant improvement in most of the analysed performance indicators of the National Tax Administration compared to previous years. Disadvantageous phenomena in taxation, such as the shadow economyor the VAT and CIT gap, were significantly reduced, which resulted in an increase in the amountof tax and customs revenues in the state budget. The increase in efficiency is also measured in the increased effectiveness of tax and customs-fiscal audits in recent years. The efficiency of the enforcement of tax arrears has also increased significantly. Innovative IT systems played a major role in increasing the efficiency of the consolidated fiscal administration. However, it should be remembered that in the analysed years, i.e. 2017–2020, Poland had a good general economic climate, which significantly facilitated the National Tax Administration to achieve better results. In addition, many factors influence the increase in the efficiency of the tax authorities’ activities, example in combating tax crime, so it should be noted that the existing relationships may be of a coincidence.
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Purpose: The aim of the chapter is to present the latest corporate income tax (CIT) reform proposal developed by the European Commission in cooperation with the OECD. The proposed reform provides for the introduction of new rules in international corporate taxation, which are to contribute to increasing the efficiency of this taxation. As the initiative is supported by most OECD countries, including most EU countries, it is highly probable that it will be implemented. The chapter also presents a preliminary assessment of the implementation of the reform in the European Union countries. Design/methodology/approach: The used research method was the analysis of materials published by the European Commission and OECD by the end of August 2021, as well as their comparison with the currently applicable legal solutions or the current proposals regarding the taxation of trans national corporations (TNCs) in the EU. Findings: As a result of the analysis of the materials presented by the European Commission and OECD, the chosen direction of changes was recognized as justified, however, requiring consideration of the interests of less digitized economies. The chapter presents the potential positive and negative effects of the reform for the EU countries, as well as indicates the countries that can lose the most in terms of budget revenues from CIT.
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Sharing resources is now a frequently discussed topic in the scientific discourse. The phenomenon of consumerism and globalization in the food market has led to the problem of wasting food. This is one of the greatest challenges we face today, especially in developed countries and their urban areas. Food sharing may be a solution to this problem. Foodsharing points, however, are only social initiatives, not systemic solutions. Based on the qualitative research – case study of the Metropolis of Upper Silesia and Zagłębie – the aim of the article is implemented, concerning the identification of available solutions for sharing food in cities and their assessment. This publication will be an introduction to further considerations in the field of organized food sharing in urban areas, which will contribute to enriching the concept of city management with solutions in the field of foodsharing.
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International corporations with a dispersed location have distribution centers that are independent units or a complex of production and distribution facilities. Distribution centers have become a relatively new but important element of the country’s economic landscape. The location and development of these facilities depend on specific conditions. The aim of the study is to present the essence of distribution centers as economic objects with special functions and tasks. Against this background, a comparative analysis of three selected distribution centers located in the Poznań agglomeration, but with different characteristics, is presented in order to verify the theoretical considerations carried out before. The results and conclusions of the analysis are of a utilitarian nature. They also indicate the important role played by distribution centers in strengthening the market position of companies.
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The purpose of the report is to analyze selected national strategies and policies with respect to defining the bio economy and to selecting similarities and differences between them. Representative is a comparative overview of the strategy and policies for bio economic development in the world. In the analyzed documents can present strategies and policies to stimulate the bio economy as the base of our suggested that is in focus. In this way, it is known that there is a need for enhanced results and developments in the field.
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The aim of the article is to analyse the origin, course of inflation and scope of operation concerning the instruments of monetary and fiscal policy applied by the anti-inflation policy, as well as to evaluate their effectiveness for Poland’s economy in the years 2000–2021. To measure the relationship between decisions in the area of stabilisation policy and inflation, the authors carried out an econometric analysis using the dynamic autoregressive model with distributed lags. The parameters of the model confirmed that among the applied tools of monetary and fiscal policies, an anti-inflation nature was found between the monetary policy instruments and prices, and also linking budget expenditures with price level. Changes in budget incomes, according to the obtained results, were not conducive to price stabilisation in our economy. Anti-inflationary policy was dominated by monetary policy instruments. The anti-inflationary significance of fiscal policy has been much smaller since the beginning of the transformation of the Polish economy. Its anti-inflationary role increased in the period of difficulties related to the COVID-19 pandemic, in particular at the time of a strong increase in budget spending in the environment of rising price level.
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Purpose: The aim of the study is to assess spatial cohesion of suburban areas in terms of balancing the volume of housing functions and accompanying functions in the gminas (communes) of the Poznań agglomeration in the years 2012–2016, based on the analysis of the functions of buildings under construction. Design/methodology/approach: The author has conducted the following tasks: reviewing the literature on suburbanisation processes, in particular in the Poznań agglomeration; performing a statistical analysis on the basis of data from Statistics Poland (GUS); assessing the volume of construction activity performing various functions in the area of the Poznań agglomeration; indicating the main function of newly constructed buildings and analysing measurable characteristics depicting the scale of construction activity, including the number and usable floor area of buildings or the number of dwellings (in the case of the residential function); assessing the relativised characteristics relating to the area and population numbers. Findings: The processes of suburbanisation and the implementation of the residential function are spatially diversified in the Poznań agglomeration. The balance of the housing and supplementary functions differs in individual gminas of the area under analysis. The relation between the usable area of newly completed buildings intended for non-residential purposes (supplementary functions) to the usable area of newly completed buildings intended for residential purposes in the Poznań agglomeration reflected the situation that took place all around Poland. The balance of the residential and supplementary functions depends on the following factors: the state of spatial development in the past (e.g. the presence of land that could be transformed for the needs of a new function), the existence of environmental or administrative development barriers (e.g. marshy ground, military training ground), thecurrent scale of the occurrence of individual functions (e.g. the degree of market saturationwith commercial space) or their location on important transport routes. Originality and value: In the face of the inevitability of the development processes, changing the spatial structure of areas surrounding large cities is a challenge for present and future generations, and in particular for local authorities. Even today, we may observe spatial changes affecting rural and rural-urban gminas neighbouring large cities. Under the pressure of the suburbanisation process, the developed residential function in such gminas forces them to take care of other functions that rural areas (so far unprepared to provide most ofthe functions characteristic of cities) perform or will perform in the future.
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Purpose: The aim of the study is to characterise and interpret the impact of the coronavirus pandemic (COVID-19) as an unexpected stimulus on the participants of the housing market. The research was designed not only to obtain knowledge about contemporary market trends (the cognitive aspect) but also to support market entities in shaping optimised investment and housing decisions (the practical aspect). Design/methodology/approach: The research is based on official statistical data describing transactions on the housing markets of two selected European countries and their cities – Poznań (Poland) and Varna (Bulgaria), in the period between 2018 and 2020. The methodology of comparative analysis has been applied to purpose fully selected case studies. Furthermore, the authors have drawn on the possibilities offered by the analysis of the activity and volatility of transaction prices on housing markets. Findings: The COVID-19 pandemic had a significant, yet short-term impact on the functioning of residential markets in Bulgaria and Poland in 2020 (based on Varna and Poznań). The dissemination of global information concerning the scale of the epidemic has most severely disrupted the activity on both the primary and secondary housing markets in Bulgaria. The secondary housing market in Poland reacted in a similar way, which resulted in a significant instability of the trend. The primary market in Poland turned out to be relatively most resistant to the stimuli related to the pandemic situation. What is common for both analysed countries and cities is a change in the shape of house price indexes in 2020 compared to 2018–2019. Originality and value: The research is a part of the contemporary trend of assessing the impact of atypical factors disrupting market trends. The COVID-19 pandemic disrupted the functioning of housing markets, forcing unprecedented global responses. The example ofthe comparative analysis of the two European countries presented in the article allows for indicating the directions and scale of rapid changes which reflect the process of sudden adaptation of societies to previously unknown conditions. Such analyses, which serve asex-post evaluation to some extent, allow for better preparation of specialists in the field of housing market activities to meet the needs created by unusual stimuli. They also allow for more effective planning of measures to mitigate the effects of market shocks in the sphere of housing.
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Purpose: Comparing the values of residential real estate in individual countries is a complex task which requires taking into account a number of factors relating to both the economic situation and the quality of life in a given country. The aim of the study is to present an original and universal method of determining the index that allows to compare the value of residential real estate in cities located in different countries. Design/methodology/approach: In addition to the absolute average prices of a square meter, the approach to determining the above-mentioned index proposed by the authors utilises the analysis of parameters related to the quality of life, the level of public services offered to residents by a given country, as well as economic parameters. Findings: On the basis of the presented methodology, the authors have compared the values of residential real estate in two sample cities with similar population and characteristics, i.e. Poznań in Poland and Denver in the USA. The conducted research shows that the value of residential real estate in Poznań is higher by 6.14% in the city centre and 18% outside the city centre. Originality and value: The proposed method of comparison is original and universal in nature and may be successfully applied both in theoretical research and in practice, e.g.by investors.
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The financial crisis following the collapse of Lehman Brothers has made market participants aware of the need for profound changes in the security of financial markets. Researchers have also paid more attention to social banking, which aims at sustainable development, mitigating negative climate phenomena, developing social innovation, reducing social exclusion, eliminating hunger and poverty. The purpose of the study is to identify the assumptions and operating model of social banks. Socially responsible banks use finance to achieve a beneficial social effect. Unlike conventional banks, they embed the above goals in their culture and strategy of long-term, self-sustaining, transparent, inclusive, resilient to external disruptions operations based on long-term relationships with customers. Community banks provide money to customers who are active in the real economy and can provide triple positive benefits to society - social, environmental and economic (triple bottom line).
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The aim of this paper is the analysis of framework for cooperative banks in Poland since the outbreak of the coronavirus disease and impact of the COVID-19 pandemic on the situation of cooperative banks as well as preventive measures undertaken by them. This paper focuses on the short and long run risk factors in post-pandemic economy. Therefore, it identifies key risk factors and challenges faced by cooperative banks and pathways to development of cooperative banking sector in Poland.
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