The Luxleaks scandal, which had garnered widespread attention in 2014 and implicated A. Deltour and R. Halet, has taken a significant turn with the recent publication of the Grand Chamber’s decision in favour of Mr Halet. Initially, Deltour was officially recognised as a whistleblower by the European Court of Human Rights (ECtHR) in defence of the actions he took, while Halet faced condemnation for lacking whistleblower status. Halet had previously brought his case before the ECtHR, alleging a violation of his (...) right to freedom of expression. However, the ECtHR’s judgment in February 2023 ultimately upheld the right to freedom of expression, marking a pivotal moment in this legal saga. The judgment itself focused on two critical criteria for safeguarding whistle-blowers within the framework of freedom of expression: assessing the damage caused to the employer and determining whether such damage could be outweighed by the public interest, as well as evaluating the severity of the imposed sanctions. This contribution aims to provide a critical assessment of the Luxleaks case up until the the ECtHR’s Grand Chamber decision. As this analysis will argue, the judgment holds immense significance as it introduces a fresh perspective on the notions of damage and public interest in the context of the Court’s established jurisprudence concerning whistleblower protection. (shrink)

The aim of the article is to assess the situation in terms of wage inequality and identify factors influencing changes in the levels, dynamics and relations of wages in voivodeships in Poland in 2012–2021. In Poland, during the analyzed period, an economic crisis occurred in 2012 as a consequence of the crisis of 2008–2009 and since 2020. Average monthly gross wages in Poland will be used for this purpose. Based on this data, deviations, relationships, and rates of change will be (...) calculated. To carry out the analysis and evaluation, I will use statistical data published in the Statistical Yearbooks of the Central Statistical Office in Warsaw for the years 2012–2021. In this article, the region will be identified with the voivodeship, according to the administrative division. (shrink)

As there are more and more bilingual couples who ran vlogs to share their bilingual and intercultural lives on the internet, this paper seeks to delineate the sources of motivation for these couples to disclose their privacy through vlogging. Based on the sample of selected vlogs, a qualitative analysis has been conducted to obtain the sociolinguistic picture of the bilingual couples’ motivations to attract wider audiences via the internet. The analysis of vlogs, informed by a multimodal theoretical framework, focused on (...) the audiovisual and textual content of vlogs with regard to the subjective representations of films and texts resulting from these couples’ individual stories. The conducted study spotlights vlogging activities of bilingual couples who feel the need to share their intercultural and bilingual experiences on the internet. Our data suggest that bilingual couples vlog to express their hybrid identities by sharing how they cope with challenges and overcome linguistic barriers, as well as find ways to enjoy cross-cultural understanding. The paper explores the linguistic and cultural diversity from a new perspective of private vlogs created and maintained by bilingual couples. It unfolds an account of the less studied online context in which partners of different ethnic backgrounds make their private lives public, and illustrates how bilingual couples generate ideas to filming and sharing online. (shrink)

This paper explores the integration of machine learning into economics and social sciences, assessing its potential impact and limitations. It introduces fundamental machine learning concepts and principles, highlighting the differences between the two disciplines, particularly the focus on causal inference in economics and prediction in machine learning. The paper discusses diverse applications of machine learning, from extracting insights from unstructured data to creating novel indicators and improving predictive accuracy, while also addressing challenges related to data quality, computational efficiency, and data (...) ownership. It emphasizes the importance of standardization, transparency, and ethical considerations in prediction tasks, recognizing that machine learning is a powerful tool but cannot replace economic theory. Ultimately, researchers remain optimistic about the transformative potential of machine learning in re-shaping research methodologies and generating new insights in economics and social sciences. (shrink)

(Purpose) The purpose of the study is to present Thomas Piketty’s demand view on the issue of growing income and wealth inequalities in highly industrialized countries. It should be indicated here that in his research, Piketty not only explains the mechanism of growing inequalities, but also defines the tools to tackle inequalities (a combination of theoretical and pragmatic views). (Methodology) The aim of the study is achieved through the literature review method as well as the descriptive methods, complemented by comparative (...) analysis. (Results) Piketty’s considerations clearly show that the problem of income and wealth inequalities will not disappear spontaneously, so market automatism will not only not eliminate their causes, but also will not create conditions for a fair distribution of production outcomes between capital and labor. Therefore, reducing the level of inequality requires a return to the concept of the welfare state. (Contribution to the discipline) The conducted analysis may become part of a larger research project showing the relationship between the level of economic development and its impact on the scale of income and wealth inequalities. (shrink)

Karen Neander’s (1991a, b) Selected Effects (SE) theory of biological proper functions argues that the function of a trait is the action for which it was “caused” to be selected by natural selection. Her life’s work has already left a lasting impact, however SE theory has yet to be more properly formalized as a conceptual analysis of biological functions. Although other SE theories have sought to build upon Neander’s work (e.g., Garson, 2017), there remains an ambiguity in the theory’s use (...) of causal descriptors. For the success of her successors, delineating the function of causality for SE theory is of utmost importance. Here, I systematize Neander’s theory according to the different senses of causation inherent to it. I argue that structuring SE theory in terms of causal transitivity and intransitivity reveals that Neander’s analysis not only supersedes her detractors but likely exposes areas of vulnerability in others’ SE theory derivatives. (shrink)

Especially in periods of crises, economists try to explain why some economies suffer negative consequences more strongly than others. In order to explain these differential effects, two economic categories known as economic vulnerability and economic resilience can be used. Hence, the aim of the paper is to undertake a critical reflection on the interrelated categories of economic vulnerability and resilience to shocks. The paper analyses these categories from a theoretical perspective and identifies the factors that shape each of them. It (...) then attempts to measure the economic vulnerability and resilience of selected European countries using two synthetic variables. Based on these, a classification of countries in terms of economic vulnerability and resilience was made. The results achieved provide a good starting point for a more detailed study of the paths of crises and their consequences in individual countries. (shrink)

The new lesson for banking sector came on March 10th 2023, when the bank, which had $212bn of assets, failed with spectacular speed, making it the biggest lender to collapse since the global financial crisis of 2007–2009. By loading up on long-term bonds, Silicon Valley Bank (SVB) had taken an enormous unhedged bet on interest rates staying low. That bet went wrong, leaving the bank insolvent. The analysis of selected reports, data in conjunction with the analysis of financial documents are (...) to indicate the areas of threats related to the privileged treatment of government bonds in banks’ balance statements. As a result of the analysis, the negative consequences of the accumulation of government bonds in banks’ balance sheets and their preferential treatment as zero-riskand background of series of events unfavorable for the bank were indicated. The collapse has been presented as an example of a misguided strategy. The new reality teaches that safe securities, such as government bonds, can no longer be considered as safe. The result of the analysis is to show the possibility of the prediction of not enough liquid assets to satisfy deposit withdrawals and confluence of events caused higher risk. (shrink)

The issue of whistleblower protection has been gaining more attention in recent years, especially after the passing of Directive (EU) 2019/1937 of the European Parliament and of the Council of October 23, 2019 on the protection of persons who report breaches of Union law. However, there is a fundamental question as to whether the regulations are sufficient to provide real protection for whistleblowers in organizations. In this regard, it seems crucial that the various actors (legislators, managers, employees) work together to (...) create an appropriate social environment. In this context, it is worth considering the use of knowledge of human decision-making processes, with particular emphasis on the possibility of modifying choice architecture and influencing decisions without imposing specific solutions. Nudging can be used in the “foreground” of legal regulation, by adjusting the social environment in such a way that legal regulation can work effectively. The paper provides an introduction to the application of nudge theory in the context of legal protection of whistleblowers. (shrink)

The legal institute of whistleblowing as a tool for detecting wrong-doing, especially in large corporations, and at the same time as an institute of whistleblower protection is a matter of modern law and its wider use has been registered only in recent decades. However, some aspects of whistleblowing, in particular the protection of the public interest and the possibility for weaker parties to report offences to an official, can already be found in older law in many different countries. Moravian provincial (...) law was the main law on the territory of the Margraviate of Moravia, although there were other legal circuits (with regard to the personality of the law) paying quite a lot of attention to the issue of reporting offences to an official authority. This issue is connected not only with the police regulations for the protection of the country, but is also strongly reflected in the set of provisions concerning the serfs. (shrink)

The aim of this paper is finding an answer to a question how the current crises caused by the Covid-19 pandemic and changes in the energy sector have affected research and development and innovation? It seems likely that the COVID-19 crisis caused financial weakness for many actors, having the most significant impact on the willingness or ability of smaller firms to support R&D and innovation. However, where firms are able to sustain these investments, they will be more likely to survive, (...) grow more strongly, and have higher profitability. A big challenge that companies face is energy changes. While the post-pandemic effects were slowly brought under control by enterprises, the energy crisis poses new challenges to companies. And here the most important challenge is not just financing, but sometimes a complete change in the line of products offered, by moving away from traditional energy sources based on oil and gas. The subjects of the analysis are companies in Poland engaged in continuous research and development activities and implementing innovations. This research was conducted by the Ayming Institute in several editions, starting in 2020, and the surveyed companies belonged to seven identified sectors: Chemical and Civil Engineering, IT & Telecoms, Energy & Biotech, Automotive & Industrial, Consumer Goods & Manufacturing, Healthcare & Pharmaceuticals and Finance & Capital. (shrink)

The present paper, adopting some of the tools offered by Cognitive Linguistics, namely the mechanisms of conceptual metaphor and metonymy, is a qualitative study of a sociolinguistic nature. Its overall purpose is an attempt at exhibiting a paradigm shift in the representation of women in Anglo-American proverbs. Combining the potential of the cross-fertilisation between Cognitive Linguistics and paremiological studies, the study appertains to the sense-threads embedded in the figurative language of proverbs, with the main focus on a cognitive semantic analysis (...) of selected Anglo-American paremias directed towards women and animals. The main goal of the research is the juxtaposition of the meaning coded in two proverbs of traditional status, as representatives of a larger group of paremiological units (i.e. A woman, a cat, and a chimney should never leave the house; A whistling girl and a crowing hen always come to no good end), reflecting the deep-rooted gender-biased ideology in patriarchal Anglo-American society, with the content of the selected anti-proverb (i.e. The early bird gets up to serve his wife breakfast in bed) and a contemporary proverb (i.e. A woman without a man is like a fish without a bicycle), serving as sample evidence of the heralds of a paradigm shift in the issue of gender stereotyping stored in paremiological wisdom. The paper shows that the motivation behind the use of the analysed proverbs is to be accounted for by reference to the mechanism of metaphor-metonymy interaction, while the rise of new gender-related proverbs can be regarded as a sign of socio-cultural changes. Specifically, through the medium of modern paremiology, asymmetrical representation of male and female gender, coupled with traditional masculine and feminine characteristics as well as social roles, appears if not endangered then, at least, to be taking a promising path. (shrink)

The whistleblower system assumes that an element necessary for proper functioning about an organization is to see irregularities occurring in it. For this reason, whistleblowing and follow-up internal investigations occupy a central place in the organization’s compliance management system and an important role in the organization’s culture. These two areas constantly complement each other. However, compliance systems seem to be a broader concept, where the organization’s culture is part of it. The culture of an organization represents the habits, traditions, and (...) customs of organizations, which are not always written down. It is often referred to as the “company atmosphere.” Compliance is a system of procedures and rules, most often written down, which define procedures for dealing with specific situations, rights and obligations of employees, co-workers, or contractors. The regulations that emerge from the compliance system derive from laws, industry regulations, ethical norms, including the culture of a particular organization. Well-developed and implemented whistleblowing procedures that become part of the organization’s culture for good influence the existence of a highly developed compliance system that guarantees the multifaceted success of the organization. (shrink)

The COVID-19 pandemic brings up unprecedented challenges. Healthcare practitioners find themselves in an extraordinary, wartime-like situation and are obliged to apply triage on a daily basis. In this context, routine procedures prove insufficient and the redefinition of ethical practice guidelines becomes a necessity – leading not only to a shift in procedures, but also reshaping the very value of human life. This, in turn, triggers an axiological crisis, which exacerbates the tension between paradigms of sanctity and quality of life and (...) the conflicting principles of egalitarianism and utilitarianism. Triage should not be limited to healthcare practice only: the concept can be extended to a macro-level where policymakers decide whether to prioritize human lives over livelihoods and economic health, impacting healthcare system capacity. The complexity of the challenges arising from the pandemic uncovers the urgent need to seek solutions from an integrated approach. In this paper, we offer a transdisciplinary view: we first define technical aspects of triage from the perspective of a healthcare professional. In the second part, we further analyze the problem of medical prioritization in the light of doctrinal findings related to the value of human life, and we show how and to what extent this philosophical debate is reflected in the emerging ethical guidelines in France, Spain, Italy, Belgium, Germany and Austria. Finally, we broaden the concept of triage, adding the “macro-economic” ingredient in our analysis and we present the results for selected European countries with special emphasis on the case of Poland. (shrink)

The text provides an introduction to the issue of articles on whistle-blower protection. The articles included in the separate substantive part of the issue Studies in Grammar, Logic and Rhetoric focus on the idea of whistle-blowing, as well as on the protection of whistleblowers under the Directive of the European Parliament and of the Council (EU) 2019/1937 on the protection of whistleblowers (the so-called Whistleblower Protection Directive). The texts present the issues of protection of whistleblowers from an interdisciplinary perspective, the (...) presented themes concern law, legal history, psychology, as well as compliance and management. (shrink)

The purpose of this article is to analyze the constitutional considerations of the possibility of establishing the Ombudsman as a body to receive reports of violations of the law under the authority of Directive Directive (EU) 2019/1937 of the European Parliament and of the Council of October 23, 2019 on the protection of whistleblowers. The results of the research lead to the conclusion of the possible admissibility of such a solution, but with the need for appropriate system changes. However, the (...) author recommends entrusting this competence to a newly created body. (shrink)

Demographic transition faced by modern economies, including China, are among the most important long-term socio-economic challenges. In 2022, China observed its population decline for the first time since the early 1960s. The low fertility rate was of critical importance. The unprecedented one-child policy is quite commonly indicated as the main reason for the low fertility rate. However, the departure from this restrictive policy and the actions introduced under the two-child policy implemented from 2016, and then the three-child policy from mid-2021, (...) have not brought an improvement in fertility rates. The aim of the paper is to answer the following research questions: Should the decline and persistent low fertility rate in China be attributed solely or mainly to the unprecedented one-child policy, which was in force for over three decades? Fertility transition in China is the effect of several factors and depends largely on the studied period. In the 1970s and 1980s, the government’s family policy was a key determinant of the decline in fertility. However, contrary to the prevailing belief about the determining influence of the one-child policy, the first stage of the implementation of the birth control policy, the Wan, Xi, Shao program, had a greater impact. Since the 1990s, the low fertility rate has been mainly explained by the extraordinary socio-economic changes and rapidly increasing prosperity of the Chinese people. Since the beginning of the 21st century, cultural changes resulting mainly from the integration of the Chinese economy with the global system have been crucial. Cultural changes have affected reproductive behaviour, marriage patterns, marriage postponement, birth postponement, fertility, and family size in Chinese society, which is observed below-replacement fertility. China’s demographic future depends on the fertility trajectory. However, due to the size of the population, but also the position of the Chinese economy in the global economic system, Chinese demographic transition may also bring significant consequences for the global economy. (shrink)

There is a growing sense among translational hermeneuticists that their assumptions pertaining to the act of translation as seen from the hermeneutical perspective should align them more with a cognitive field. Taking the above view into account, the aim of this paper is to introduce the idea of translational (neuro)hermeneutics into the field of translation studies. The first part of the paper is dedicated to the concept of (neuro)hermeneutics as based on Gambino and Pulvirenti (2019) approach to literary studies, which (...) is then followed by the theoretical and methodological issues associated with philosophy of landscape taken from the perspective of new cultural geography and of embodiment. The second part of this paper presents the theoretical and methodological considerations as regards translations of landscape descriptions and their analysis, with emphasis on the concept of the (neuro)hermeneutic circle. The paper concludes with suggestions as to further advancement within the field of translational (neuro)hermeneutics. (shrink)

Research background: To a limited extent, modern researchers are interested in ordoliberalism, as a theory of the socio-economic system, which is confirmed by the results of the bibliometric analysis. In conducted studies, the assumptions of ordoliberalism are used partially, for example, for research on: the role of the state in the economy, the antitrust law, the theoretical assumptions of the SME, the determinants of German economic policy after World War II. Purpose of the article: The aim of this article is (...) to present the possibilities offered by the ordoliberal theory that predispose it to determine a socio-economic order which makes it possible to tackle the dysfunctions and crises that afflict today’s economy. Methods: The research methodology involves a critical analysis of the works of the most essential representatives of ordoliberal thought, particularly Walter Eucken and others, from the perspective of the above-mentioned purpose of the study. This requires examining German-, Polish- and English-language publications by authors recognised as representatives of mainstream ordoliberalism. Findings & Value added: As a result of the conducted analysis, the hypothesis about the existence of the elements of ordoliberal theory that allow it to respond to the challenges of the modern world, including economic, social, environmental and climate crises and pandemic threats has been confirmed. Research of this kind implies a return of thinking in terms of economic order, and thus contributes to the theories that seek to overcome the crisis in both the real economy and the theory of economics. (shrink)

The development of medicine is based on reliable medical research. This is a process that must be planned in detail and performed in accordance with the accepted study protocol, as any negligence – even a small one – or deviation from the protocol may result in distorted research results and – in consequence – to false conclusions. One of the key stages of research is the selection of the appropriate methodology, particularly in terms of tests that verify the posed hypotheses. (...) Each statistical method has a set of assumptions that have to be met in order for the method to be used. This paper explains why the appropriate selection of methods, verification of the required assumptions, and correct graphical representation of the obtained results are so important from the practical perspective. (shrink)

The purpose of the article is to examine the post-pandemic business cycle in Poland and in the United States in the light of the Austrian business cycle theory. The study shows that this theory satisfactorily explains the post-pandemic business cycle. Moreover, it seems that the Austrian business cycle theory explains some important facts better than competing theories of business cycle. The analysis also indicates that the post-pandemic business cycle differs significantly in many respects from previous business cycles – and that (...) these differences could be explained within the framework of the Austrian business cycle theory. (shrink)

An organization emits carbon dioxide (CO2) and other greenhouse gases (GHGs) through its daily operations, such as the electricity used to power its offices, manufacture products, and then fossil fuels used in vehicles to distribute them. This is referred to as an organization’s carbon footprint, and there is increasing stakeholder and regulatory pressure on management teams globally to reduce them. On other words, it is increasingly critical that the quantity of carbon dioxide and other greenhouse gases that a company is (...) releasing into the atmosphere can be accurately measured in order to ensure that is being reduced accordingly. The European Union Emissions Trading System (EU ETS) is the most crucial tool for decarbonizing Europe, but it has also become a money-making machine. States and financial investors earn; for the power industry, which pays for it, the worst thing is not the system’s presence but its instability. Huge price jumps make it impossible to plan budgets and investments sensibly. This paper provides an introduction to the EU’s Emissions Trading System. As such it provides a discussion of the historical and legal context in which the EU ETS developed and now operates. This article covers the various ways in which these market dynamics, regulatory requirements and stakeholder expectations have converged to make European carbon markets a critical topic for today’s analyst. (shrink)

Fulfilling the needs of securing the food market was a key problem for the economy of the People’s Republic of Poland. According to the assumptions of the socialist system, all basic means of production were owned by the state and society as a whole, and production: its structure and volume depended on central assumptions. Farmers not only had to face the issue of reconstruction of farms in the post-war period, they were also obliged to make compulsory deliveries, and had the (...) main responsibility for feeding the country. Production capacity in the face of the growing needs of society was insufficient, which forced rationing and the use of substitutes in the diet. There were periodic declines in the consumption of selected commodities, especially meat. The purpose of this article is to analyze the situation of the food market in the period 1945–1989, taking into account the burden of the countryside, the level of consumption and the import and export of basic food products. (shrink)

The idea of automation of reasoning in science, which is extremely high-ranking nowadays in connection with the development of computer technology and research into artificial intelligence has been presented in the history of mind since taking up a cohered with the idea of mechanization of reasoning. It is therefore proper to present the greatest enthusiast every of this idea on the threshold of the contemporary science, who treated the idea of mechanization in reasoning very widely, assuming that every mind process (...) can be expressed in some physical manner – Gottfried Wilhelm Leibniz. (shrink)

Technological structure arises as a consequence of innovation processes, encompassing R&D activities, implementations, as well as diffusion. Innovation processes influence technological competitiveness by linking changes in market shares at home and abroad with their technological potential. Increased productivity resulting from higher innovativeness combined with increased technological investments result in changes in relative unit operating costs and higher demand for more technologically advanced products, thus determining the dynamics of economic development. The aim of this study is to analyse the course of (...) determinants of innovation processes and the level of international competitiveness of regions after the COVID-19 crisis, including especially Podlaskie Voivodeship. Regions are classified into three types of exposure (low, medium, high) and crossed with three degrees of risk sensitivity for the regional economy. Podlaskie Voivodeship has medium exposure and lower sensitivity to pandemic crises. Regions with relatively high sensitivity and exposure to COVID-19 lockdowns were motivated to make greater changes in business processes. Podlaskie Voivodeship relies highly on foreign trade, which is why the COVID-19 crisis, the war in Ukraine and limited contacts with Poland’s eastern border have negatively affected the region’s innovation. The analysis shows that the establishment of competitive advantages based on the effects of COVID-19 crises should be expanded by regions with medium or high sensitivity to lockdowns. (shrink)

The goal of this paper is to examine COVID-19 potential long-run effects on income inequality, seeking answers in the wider context of inequality sources and foregoing evidence from industrialised countries. Thus, the phenomena that existed prior to the pandemic but, due to its impact, may accelerate the process of growing income inequality in the long term, must be identified. Since left unchecked, growing disparities may lead to long-lasting negative effects and forming a kind of vicious cycle, the article also seeks (...) to present general policy proposals that possibly can mitigate disparities. According to the hypothesis, the ongoing structural transformation triggered by the pandemic can act as a catalyst for the further dynamics of increasing inequality. What has been identified as the most important drivers of inequality is digital divide, as well as automation and robotization having significant impact on the world of work. (shrink)

Whistleblowing can be defined as the internal or external reporting of violations and abuses of law. The protection and promotion of whistleblowing is extremely important both in the level of the European Union and the Member States. It is also well demonstrated by the fact, that the European Union has adopted a Directive in 2019 on the protection of persons who report breaches of Union law which the Member States also has to implement to their national legal system. Although whistleblowing (...) can be analyses from several points of view, this paper only focuses on its legal aspects. The objective of the article is to present the legal requirements of the European Union and the Hungarian regulation. In this context, the paper aims to analyse how successful was the implementation of the Directive into the Hungarian legal system. (shrink)

The occurrence of business cycles is a feature of every economic system, so they were also observed in Poland. The article is an attempt to assess the structure and most important morphological features of the business cycles in Poland’s economy, taking into account how they were influenced by the consequences of the financial crisis 2007+ and COVID-19 pandemic. In the study the authors used the concept of deviation cycles which makes it possible to characterize the components of the business cycle’s (...) structure, i.e. identification of its turning points, particular phases and most important morphological features (i.e. duration of phases and the whole cycle, amplitude of fluctuations). The most significant empirical indicators which characterize the real cyclical processes, i.e. GDP, consumption and investment, were the subject of statistical analyses. (shrink)

Different approaches analyze the strength of a natural language argument in different ways. This paper contrasts the dialectical, structural, probabilistic (or Bayesian), computational, and empirical approaches by exemplarily applying them to a single argumentative text (Epicureans on Squandering Life; Aikin & Talisse, 2019). Rather than pitching these approaches against one another, our main goal is to show the room for fruitful interaction. Our focus is on a dialectical analysis of the squandering argument as an argumentative response that voids an interlocutor’s (...) right to assertion. This analysis addresses the pragmatic dimensions of arguing and implies an argument structure that is consistent with empirical evidence of perceived argument strength. Results show that the squandering argument can be evaluated as a (non-fallacious) ad hominem argument, which however is not necessarily stronger than possible arguments attacking it. (shrink)

The presented study raises the issue of contribution payers in the field of social insurance, in particular based on the Covid-19 pandemic. Searching for ways of supporting was determined by the deterioration of the financial condition of entrepreneurs as payers of contributions. In 2020, there were no instruments or mechanisms to support entrepreneurs in a lockdown situation, which implied the need to build such tools and the legal environment for SMEs practically from the beginning. The Social Insurance Institution (ZUS) was (...) entrusted with the role of a stabilizer, consisting in servicing entrepreneurs as part of subsequent editions of the Anti-Crisis Shield. During the announcement of the COVID-19 pandemic, ZUS used the following forms of support for contribution payers: exemption from the obligation to pay contributions, postponement of the payment of contributions and payment of contributions in installments. The research question concerned the enforcement of the law and respect for the basic rights of entrepreneurs in the scope of the support used. In order to solve the research task legal interpretation were used in the work. The author’s considerations lead to the conclusion that forms of support used in connection with the Covid-19 pandemic turned out to be effective and may be used in the future in emergency situations. An important science contribution of the article results from the combination of the selected legal and economic aspects. (shrink)

Crises come and go, but it is good if, from the perspective of the past, we can point to some positives of the crisis that has just passed. Indeed, in the article we first find a snapshot of the export activity of the Polish economy in recent years, a picture which is positive, despite the very serious crises in the global economy. This picture may not be complete due to the scope of the study, but it shows what is most (...) important in author opinion – our place in the international division of labor over the last 15 years. This place has steadily improved, with particularly spectacular increases in importance observed during the years of the Covid-19 pandemic crisis and after the outbreak of war in Ukraine. The second section of the article presents an analysis of agri-food exports in a broader time frame, dating back to the 2000s. It aims to highlight the rise of agri-food exports as a proportion of GDP and total exports. Equally fascinating is the geographical and commodity structure and the mportance of Polish agri-food imports in the total of those made by selected countries. As a result, an interesting picture of Polish agri-food exports appears to have emerged, allowing positive assessments to be formulated. Quite optimistic prognoses for the future are also noticeable. (shrink)

This article relates to the CJEU’s understanding of the concept of the spouse in Case C-673/16 and its effect on the process of law application by Polish administrative courts. The authors considerations are based on the assumption that the CJEU’s interpretation of EU law in Coman and Others is of a dynamic-deliberative nature, based on functional rules, and that at the same it time takes into account a specific legal and socio-cultural context in which one of the fundamental freedoms guaranteed (...) by EU law is implemented. This judgment, as authors underline, confirms that a proper understanding of the current legal context of the concept of a spouse requires that the social and cultural context and the plurality of values arising from different lifestyles be taken into account in the application and interpretation of the law, all with a view to empowering the individual in his or her relationship with the State and raising the level of protection of human rights. Authors observe in the practice od Polish administrative courts that this CJEU’s judgment is important in the argumentative layer, but not decisive for the resolution of the case in specific situations where there is a need to address the effect of same-sex marriage in a case related to the implementation of the EU right to free movement. In this context authors consider whether the justification for rulings of administrative courts may be sought in John Gray’s concept of modus vivendi liberalism. (shrink)

The aim of this article is to present the changes referred to as the “fourth industrial revolution” and the role of the crisis caused by the COVID-19 pandemic in accelerating the technological revolution in relation to Polish companies. The ongoing economic downturn has different causes and much broader effects than previous crises. Hence the need to analyze trends (megatrends) in the emergence of innovations initiated or significantly accelerated by the pandemic crisis, and consequently, among other things, the intensification of the (...) digital transformation process. The study has a theoretical and empirical character. For the research, the authors used the descriptive method with elements of statistical data analysis. The analysis was based on reports of such institutions as the World Intellectual Property Organization, the European Commission and the Central Statistical Office. (shrink)

The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable in the (...) political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented. (shrink)

The Polish economy has been transformed for more than three decades by diverse crises. The beginning of the changes was brought by the political transformation, which modified the model of the functioning of the State in almost all areas. To some extent, its continuation was the accession to the European Union, which opened not only markets for sales, labor, but also new sources of technological and scientific development. Economic development did not protect the economy from the negative effects of change, (...) which occurred in the form of rising public debt, unemployment rates and reduced spending on important public sectors. Sudden breakdowns, in turn, forced changes in social needs, as exemplified by the explosive demand for e-services during the covid-19 pandemic. The article analyzed selected indicators that allowed analysis of the degree of differentiation of socio-economic development in Poland against the background of crises. (shrink)

The Republic of Poland is one of the European Union countries that have not yet implemented Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting breaches of EU law (Journal of Laws EC L 305/17 of November 26, 2019). Even though signalling illegal acts is a more and more common occurrence and the social perception of such behaviours is also changing, the “whistleblowers” are not under any legal protection (...) in Poland. In the Sejm of the 9th Term of office, legislative work is underway to pass the act on the protection of persons reporting violations of the law. This will be a legal act containing comprehensive legal protection of whistleblowers. In hereby publication the author focuses on presenting the role of whistleblowers in preventing law violations by employers in the current legal state. In the next part, the above-mentioned draft act is analyzed in terms of provisions ensuring the protection of persons who disclose irregularities. Numerous tragic incidents which could have been avoided if people that were aware of irregularities could safely reveal the information are evidence of how needed an act on whistleblower protection is. The author cites examples of the sinking of the MF Herald of Free Enterprise ferry and the Deepwater Horizon platform as well as the methane explosion in the Halemba mine in Ruda Śląska. (shrink)