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The goal of the paper is to analyse the effects of additional taxation of the banking sector in Germany and Poland in the context of implemented taxation models for this sector. The article includes an identification of types of taxation of the financial sector and an assessment of options for additional taxation of the financial sector from the point of view of the scope of taxation, tax subject, tax base, scale and tax rates, as well as the purpose of funds raised in the form of tax. Assessment of the macroecono...

This article is focusing on the analysis of the current EU legal instruments which can be used for the protection of the rule of law, their effectiveness and certain limits, as well as proposals de lege ferenda. Especially the procedure contained in Article 7 TEU is designated to deter Member states from the violation of principles of rule of law by a mechanism, which can amount to even the suspension of their voting rights in the Council. Although the fact, that this instrument doesn’t imply the judicial procedur...

This text is a trial to capture the issue of the oldest wooden orthodox temples in the northern Podlasie region in Poland. The researches were based on available literature and, most of all, on source studies, archival queries and field studies. The previous research outcomes of the author were also used. The first part of the article depicts the general conditions of developing the orthodox architecture in the region. In the next part a basic typology of analyzed orthodox churches is presented. The form of projec...

Persons who show interest in the field of participation in teaching-related projects through service learning have greater opportunities to develop various research programs that are closely related to the advancement of higher education and general development of communities. In this regard, firstly, there is the possibility to improve the practice of understanding in the field of service learning. Taking into account the fact that only SEEU serves teaching on campus conditions as a research population are taken ...

Article is devoted to the history of the one of the first state medical facility in Russia- Naval hospital in Kroonstad (nowadays he 35th Lenin Military Naval Hospital named in in honour of N.?. Semashko). Peter the Great initiated global changes in the state medical care, according to his decree 10 hospitals and 500 infirmaries have begun their work in the largest cities; the military naval hospital in Kronstadt was one of them. This hospital was built in 1717 in Kroonstad by solders of fortress for the fleet nee...

The paper introduces the general model of andragogical vocational consultancy. Based on the theoretical research drawing from theoretical approaches of Slovak and foreign authors and arguments resulting from the current socio-cultural and socio-economic conditions, this paper explains the meaning of the educational consulting support aimed at adults who are healthy and (potentially) productive in their work during their vocational life. The authors consider the andragogical vocational consultancy as a process para...

This paper aim to introduce a project Development of independent movement through tactile and auditory means. The project‘s purpose is an adaption of people with visual impairment to the modern technologies and to make these technologies available for newly designed teaching aids and didactic procedures. Making these technologies available to a wider spectrum of users will result not only in a socialization but also in the independence of people with visual impairment. The project focuses on the development of 3D ...

Modern institutional theory demonstrates astute attitude to studying transactional costs. The key explanation of transactional costs will include the costs, which the economic entity will bear while complying with the conditions of economic exchange. This is one of the guiding reasons why institutional theory of economics is often referred to as the economic theory of transactional costs. The real volume of transactional costs in the Global economy is getting increasingly high. Economic entities are facing the nec...

In the last 5 years the technological advances in the financial services markets brought about significant modifications in the jobs titles and structure. Digitalization and FinTech, Blockchain, General Data Protection Regulations are just a few of the primary causes of significant modifications all through the financial sector. Hence, this article analyzes the modifications concerning the new trends in the training, as competences and skills are becoming more valued than simple knowledge for employers. Talent man...

Charles I was the king of England, Scotland and Ireland, whose conflicts with the parliament provoked a civil war (1642–1651) and led to the execution of the king in 1649. Following his father, James I, who was fond of the architecture, theatre and music, Charles became the patron of the arts. James commissioned Inigo Jones, the first English classical architect, to construct the Banqueting House at Whitehall Palace. The House caused a sensation becoming the first truly classical building in London. It became the ...

The study aim was to verify empirically the relation between two new intelligence constructs of social-personal approach, i.e. moral intelligence (MI) conceptualized by Lennick and Kiel and their Moral Competence Inventory (MCI, [7]) and trait emotional intelligence (EI) by Petrides and his Trait Emotional Intelligence Questionnaire-Short Form (TEIQue-SF, [13]) on gender perspective. There were no significant inter-gender differences by U-test analysis (no to little effect size difference, ?2?.02) in global level ...

Migration of the population is one of the most important demographic processes. It has a significant impact on the change in the structure of the population, and as a result - on the overall economic indicators of the country's development. Transformational processes in the Russian economy are responsible for qualitative changes in the labor market. These changes affect both demand and supply of labor. Increasing the efficiency of costs for hiring new employees and stimulating their labor productivity are one of t...

In today's world the conservation, restoration and study of works of art, of course, is recognised as one of the priority tasks facing the world community. For Russia this problem is particularly acute as dozens of architectural ensembles, monuments, and churches were destroyed during the Second World War. Despite the tremendous work on reconstruction of different artefacts, many masterpieces of ancient Russian art have not yet been restored to an acceptable display condition. In recent decades, work on the recons...

In the paper we focus on foreign literature for children and young adults in Slovak translations. The criterion for our choice was the presence of the character with disability. We deal with two books, which were published in Slovak translation in recent five years: A social novel Aristoteles a Dante spoznávajú svet a tajomstvá vesmíru (Benjamin Alire Sáenz: Aristotle and Dante Discover the Secrets of the Universe, 2012; Slovak translation in 2016) and a novel with fairy-tale features ڞasná cesta Barnabyho Brocke...

Innovation entrepreneurship in almost every country is important because its existence and development can hypothetically solve the problems of employment, the growth of interest in new developments; in the institutional context, innovation entrepreneurship can have an impact on the level of competitiveness of States. Despite the significant support programs for small and medium-sized businesses at the level of each individual state, there are few substantive results. It is also difficult to understand in detail t...

The process of digitization is increasing its pace, which seems to outmatch the human capabilities of evolutionary adaptation to ongoing changes [1]. The 21st century makes it necessary to use new technologies during management- and production-related processes, as well as in ones involving finance and accountancy. The development of digital economy, automation of processes, digital financial services and a widespread access and transfer of financial and non-financial data enforces development of digital competenc...

To implement the various forms of training in MSUFP, there are two educational environments: Moodle and iSpring. Moodle environment is used to organize the educational process for full-time, part-time and part-time forms of study for students in the areas of higher education. The iSpring environment is used for full-time, correspondence and correspondence forms of education with the use of distance educational technologies for advanced training and retraining. The Moodle system has been used in MSUFP as an e-learn...

Bohumil Hrabal (1914-1997) is along with Jaroslav Hašek and Milan Kundera one of the greatest Czech writers of the 20th century; his works are translated into 27 foreign languages. In the period from 1989 to 1992, Hrabal wrote a series of fictional letters addressed to Dubenka (April Gifford), a visiting American student who became the muse of his later years. These half-imaginary letters were never sent to her, though their relationship was very close and even intimate. Therefore, it is necessary to ask a questio...

Engineering activity is charged with a very high risk. The engineering and construction activity is connected with a number of tasks, both planning and design as well as execution and maintenance of facilities already in use. At each stage of investment process operation they depend on a number of external and internal factors. They have a large impact on the success or failure of the investment project. When preparing the project, it is necessary to analyze the accompanying conditions. Recognizing possible threat...

The paper deals with the issue of collecting rainwater in Roman times on the example of two cities: Termessos and Phaselis. These cities are ruins located in the coastal area of the Antalia district in Turkey (Antalya Province in Turkey). In the 1st c. B.C. the Pisidian Termesoos and Phaselis - belonging to the Lycian federation - came under the rule of the Roman state, experiencing intense spatial development during this period. These towns represent two types of cities whose inhabitants had to adapt the urban st...

The article reviews the questions of development of food security in information aspect and in the context of information economy. The importance of the article is conditioned by advancing development of information and digit economy and its influence over all the state economy. The goal of the article is to address the issue of food security within the development of information economy and implementation of information and communication technologies. The article reports in depth of food security as the foundatio...

Honor for parents and the institution of the family, which are the basis of rightly functioning world according to holy scriptures of world religions, are in postmodern world going through heavy and long-term crisis. Children and youth are raised in the social environment full of fear, distrust, egocentrism, consumerism and lax values, which are promoted by masmedia and popular personalities. Parents are no more generally considered to be decisive and certain authority for their descendants. Due to the increasing ...

In the last couple of years Russia has established for itself a reputation of a partner, whose national and power ambitions, do not know the bounds of international norms, laws, partnerships or governance. However, Russia and its need to build a strong image and curb a superpower place for itself in the international system, has been under way well before the crises in Ukraine, Syria or even Georgia. Actually, the first signs of a stable dominant national and foreign identity, independent and opposing the Western ...

Medical facilities, as a result of changes in the economy, have been increasingly active and building a competitive advantage. The medical facility, by providing health services, strives to make its functioning efficient, maintain effective management and keep costs at a reasonable level. An essential factor to achieve this goal will be the introduction of effective management strategies. The strategies used should also include remuneration management concepts, manifested in creating a quantitative and qualitative...

The article deals with the topic of the mobility of socially excluded Roma women. It is aimed at analyzing how mobility can work as a reaction strategy of solving social exclusion and the related poverty. The topic is based on the theories describing space mobility as motivation for improvement of life conditions, particularly in case of poverty. The study was implemented by the qualitative research strategy, the method of questioning and the technique of biographic-narrative interview. The research set consisted ...

The article addresses the issue of transformations in public consciousness followed by behavioral change in the context where the mature public values are required to be refocused, particularly, during the government's aggressive foreign policy aimed at capturing another country’s territory and resources. Foremost, the tools of military propaganda are discussed in terms of various linguistic means used, from euphemisms to a new language created, although there is a possibility of other means of manipulation, less ...

The elaborate treatment of the issues as the role of ethnic information as well as other information, the contexts of the use of ethnos names – ethnonyms in mass media products, the linguistic presentation of ethnic positive / negative data, their influence on consciousness of information consumers and their functions in press media of any country is considered very topical. Since the role of mass media along with other factors in giving corresponding or conflicting characteristics to interethnic and intercultural...

Background: The authors analyze the current situation associated with the methodological aspects of the forming of research competence of medical students in the process of their learning fundamental natural scientific disciplines. The task of forming research competence of students of medical universities in the process of their education is socially significant and is called for by the need to increase the scientific potential of modern medical education. Despite this, scientific and methodological research on t...

Public housing system in Poland is based on a local government-dominated social rented sector in which the social landlords' functions are mainly filled by municipalities and their organizational units. One of the most important fields of municipal housing management is financial management which includes the whole issues and financial problems occurring in all life cycle phases of these stocks, including construction and acquisition of housing estates, maintenance and renovation of existing stock as well as their...

The history of food comfort has its roots somewhere in the 1960s in the US, when they first tried to define them taking into account the psychological aspect, "they produce comfort or consolation, protection and nutrition." For the consumer, it is essential that the consumed food provide the amount of nutrients necessary to maintain daily balance, satiety, to be healthy and to provide satisfaction during and after consumption. From the perspective of the hospitality industry, the food comfort product contributes t...

Today’s world is a world in which urbanization seems to be the rule because most of the planet’s inhabitants are living in towns. As humanity has already entered the urban century, cities have increasingly become places where various stakeholders, such as governments, institutions, companies, non-governmental organizations, policy makers, academics and citizens, are interconnected in order to better address social, economic, environmental, demographic, cultural and technological issues. This is why the destiny of ...

Dynamic residential building development has observed over the recent years. It is related to increasing wealth of the society and change of the common housing model. The trend of inflow of rural population to cities is reversed, and more and more people search for a place of residence in suburban areas. Individual housing investments are characterised by a great amount of freedom in terms of both form and location. Therefore, the occurring changes lead to uncontrolled sprawl of building development known as “urba...

The parental competence was defined as an assembly of knowledge, capabilities and skills supported by specific personality traits that allow the parent to fulfil his parental responsibilities, to prevent and to overcome crises in favour of the child and thus to achieve the objective of educational activities [1]. This study presents the steps taken in developing and validating the Parental Competence Questionnaire in relation to parents having children aged 6 to 11, which started from empirical and qualitative stu...

Although the Republic of Croatia has committed itself by both international obligations and its national legislation to respecting the rights of persons with mental disorders, preserving their dignity, improving their health and integrating them into the family, work and social environment, their status in society is far from satisfactory. Persons with mental disorders are faced with a series of problems in their everyday life, e.g. systematic discrimination, lack of adequate health and social services, poor rehab...

Automation, artificial intelligence along with advanced additive technologies helps companies to gain more flexibility, fast reaction to customer requirements and product customizing. Automation machines, robots, co-bots, automatic transport devices and advanced information systems replace some traditional jobs not only in the frame of production but also across the whole value chain. Type of activities is changing. Routine activities are automated in both production and administrative areas, creative work remains...

Ambiguity is inherent to everyday human communication. It implies that there are two distinct senses assigned to one acoustic form. This research aims to contribute to an integrated interdisciplinary theory of ambiguity as a cognitive phenomenon and identify conceptual mechanisms underlying it. To this end, a variety of empirical and theoretical research methods, including referential analysis (understood in a broader sense as referring to a particular cognitive context used for disambiguation) are employed for th...

In today's global world an image of a certain country and its society plays a significant role in international relations. The creation of such image depends largely on the attitude of the mass-media and their owners’ policy. For the past several decades research is done over many different aspects of the modern communication processes in search for better target audience impact methods and models. The purpose of this paper is to introduce the principal model of forming an inter-country communication within a spec...

This article analyzes the problem of reducing the company's share capital by redeeming shares of shareholders, which may constitute a premise for the declaration of bankruptcy and liquidation. The purpose of this article is to present significant issues regarding the process of redemption of shares regarding tax law. The redemption of the company's shares leads to the destruction of the shares held by the shareholder, which may lead to its total exclusion of the partner from the company. The process of redeeming s...

The paper focuses on the possibilities of assessing the attractiveness of open recreational areas in the city using mathematical tools based on fuzzy logic. Urban studies aimed at evaluation of the chosen urban structure or its fragment always require taking into account many criteria. They are factors which often are difficult to be measured. Then the expert's knowledge and experience play a key role. The paper presents the concept of inference based on fuzzy logic. It has been used to assess the attractiveness o...

The paper is devoted to the issues of forms of participation of commune residents in making decisions on matters concerning their local self-government community. The analysis included legal solutions guaranteeing members of self-government communities participation in the process of establishing local law and its application. The regulations in force determine the forms of participation of commune residents in making decisions. The characteristics of these forms were preceded by their classification allowing for ...

Voter apathy or the lack of interest to participate in the electoral process by ordinary citizens in the Republic of Macedonia, has been and remains one of the main issues that the electoral system of the country is being faced with. In fact, during the last couple of elections voter apathy has shown growing trends, while no real mechanisms to limit it have been set in motion. In fact, voter apathy in certain electoral cycles has even threatened the legality of the entire electoral process and the legislator of th...

The purpose of this paper is to study the influential factors in the decision to rent apartments - using digital marketing. The research has been conducted on the American Real Estate Company "Village Gate." The factors affecting the decision-making process in renting an apartment are a major issue for not just Village Gate, but a topical issue for many real estate companies, considering the rapid development of the digital environment. However, to analyze more broadly, it is initially necessary to understand the ...

Innovation model for developing modern Russian society requires a significant change in the value system and worldview attitudes of the Russian people. In the context of emerging postindustrial economy and civil society the cultural sector may perform as a condition and factor of progressive development of Russian territories by forming and translating individual and collective psychological and activity-related attitudes. However, due to archaism and inefficient structuring of the basics of state cultural policy ...

International educational mobility is considered as a type of international movement that occurred as a result of globalization processes. The numbers of young people crossing the national borders for higher education continue to increase. Recent years have witnessed change in those countries which have traditionally been the main senders of overseas students. South Korea as one of the main student senders from East Asia demonstrates a geographical shift of student mobility. The article covers the top-destination ...

The relevance of the research is conditioned by the need to change approaches to the formation of common criteria and mechanisms for motivating the students' abilities and readiness to effect in non-standard situations. Students have had a social and ethical responsibility for made decisions "in real time". The existing approaches are obsolete, since mutations of extraneous biological objects in the technological processes of different types of products at enterprises occur faster than before Such a situation requ...

Money laundering is the operation by which considerable amounts of illegally achieved money, from different activities such as drug trafficking, drug smuggling, arms dealing, human trafficking, bribery, and corruption or other crimes, are transformed into legal funds earned from legitimate activities. The purpose of this paper is to present the primary forms of money laundering and different mechanisms they set in action and their effects. The methodology used for this paper is made of scholarly articles and artic...

The paper draws attention to the stylistic aspects of vocal interpretation in the historical context of the genres and forms of non-art music. The increasingly wide range of genres, along with the unstoppable development of technology and the media, gave rise to the necessity of systematization and categorization in the field of non-art music. While classic vocal techniques characterized trained singers and performing artists, the folk singers, chansonniers, singers of couplets, of musicals and jazz went their own...

The paper focuses on the empirical study of the attitude to the nature in a sample of student teachers. The study was conducted by Thompson and Barton´s [8] questionnaire aimed to assess the ecocentric approach in this group. The second tool used was a questionnaire of won provenience of the study author called Animal Respect Questionnaire (AniRe). The AniRe questionnaire is a unidimensional tool designed to assess the responders’ respect for animals. The research has shown a significant difference between ecocent...

In this work, authors present the study of two examples of modern museums, i.e. the Yad Vashem Holocaust History Museum in Jerusalem (YVHHM, Israel) and the Family Home of John Paul II Museum in Wadowice (JP2FHM, Poland). The main objective of the research was to analyze the influence of the multi-method style of narration on stimulating learning environments in both museums. On the first stage of the study, the literature review was prepared. On the basis of the other authors’ observations as well as own experien...

The folk ceremonial culture was directly connected with three main events of human life: birth, wedding, and path to the next world. The most ancient and the best-preserved in world’s history is the funeral rite, which is one of the most ethnic signs of culture. In comparison with other rites, it is one of the most conservative, because embodies a slowly changing vision of the death, the spirit world, and the relationship between dead and alive. However funeral rite vulnerable to transformation, which attests to a...