Temat: benefit - Prolib Integro

Skocz do pozycji: 1.

Tytuł:: Konkurencja na rynku jednego procenta
Competition on the market of one percent
Autorzy:: Czetwertyński, Sławomir
Tematy:: public benefit organizations
“1% mechanism”
public benefit; Pokaż więcej
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Powiązania:: https://bibliotekanauki.pl/articles/533454.pdf Link otwiera się w nowym oknie
Opis:: This article attempts to present and explain the functioning of the market mechanism of the market of one percent. The article discusses the problem of the unintended consequences of intended actions, which were induced in to the Polish tax system by “1% mechanism”. It is about the possibility of donating 1% income tax due from individual taxpayers to public benefit organizations. As a result of the implemented regulations a market of one percent has been created, on which public benefit organizations conduct competitive struggle for money which taxpayers can dispose. This article aims to explore the mechanism of competition on the market of one percent and understand methods of competitive struggle. The article makes the hypothesis that the public benefit organizations can either alone carry the burden of competition for the 1% tax, or offload it onto their mentee. The article makes references to the statistics of the Ministry of Finance and the implementation and financial report of investigated organizations.
Dostawca treści:: Biblioteka Nauki

Artykuł

na półce

Skocz do pozycji: 2.

Tytuł:: Use of work–life balance benefits guaranteed by law in Poland – Do size of the enterprise and gender matter?
Autorzy:: Merecz-Kot, Dorota
Drabek, Marcin
Stańczak, Aleksander
Andysz, Aleksandra
Jacukowicz, Aleksandra
Tematy:: work
life
balance
benefit
use of benefit
gender; Pokaż więcej
Wydawca:: Instytut Medycyny Pracy im. prof. dra Jerzego Nofera w Łodzi
Powiązania:: https://bibliotekanauki.pl/articles/2164057.pdf Link otwiera się w nowym oknie
Opis:: Background The paper is aimed at indicating the similarities and differences in use of benefits supporting work–life balance (WLB) between women and men working in Polish small/medium and large enterprises. Material and Methods The sample included 556 workers (311 women, 245 men), aged 20–68 years old employed on the basis of employment contracts for at least a year in Polish enterprises. The respondents completed a questionnaire on the use of benefits guaranteed by the Polish Labour Code, referring to their current workplaces. Results Women took maternity leaves and returned to the same work position after using childcare leaves more often than men. Men took leaves on demand more often than women. Our results also showed that in comparison to women working in smaller enterprises, those working in large enterprises were more likely to use almost all the analyzed WLB benefits – paid days off to take care of others, educational leaves, leaves on demand, maternity leaves and return to the same work position after childcare leave, reduction of business trips when pregnant or having young children and breastfeeding breaks. The size of enterprise, however, did not differentiate the take-up of benefits among the studied men. Conclusions Our analysis brought unexpected results on the lack of common availability of the WLB benefits guaranteed by the law in the case of employees who worked on the basis of employment contracts. We also found that women used most of child rearing benefits guaranteed by the law more often than men, which might reflect still a traditional division of child care responsibilities in Poland. Med Pr 2017;68(5):575–581
Dostawca treści:: Biblioteka Nauki

Artykuł

na półce

Skocz do pozycji: 3.

Tytuł:: Classic Approach to Business Coaching
Autorzy:: Żukowska, Joanna
Wydawca:: University of Zilina
Opis:: The purpose of this paper is to present business coaching in a classical way. An overview of coaching definitions will be provided. Attention will be drawn to coaching components and varieties. Moreover, a brief description of coach competences and tools supporting their work will be offered.
Joanna Żukowska
Dostawca treści:: Repozytorium Centrum Otwartej Nauki

Artykuł

na półce

Skocz do pozycji: 4.

Tytuł:: Równość i nierówność w prawie podatkowym – studium przypadku instytucji odpisu z podatku dochodowego na rzecz organizacji pożytku publicznego
Autorzy:: Supera-Markowska, Maria
Tematy:: income taxes
public benefit organizations
tax allocation to public benefit organizations; Pokaż więcej
Wydawca:: Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Powiązania:: https://bibliotekanauki.pl/articles/48899247.pdf Link otwiera się w nowym oknie
Opis:: The objective of the paper is to analyse the compliance of the percentage-based income tax allocation to a public benefit organization with the principle of equality. The problem is examined with regard to beneficiaries of the allocated funds and decisionmakers. The research hypothesis presupposes that this principle is compromised in many aspects. The conducted analysis refers also to other tax law constructs related to public benefit activities (donations and volunteering). The above-defined topic is discussed using the dogmatic-legal and empirical method. A comparative legal analysis of the construct in question is also carried out to explore its practical application as juxtaposed not only with the principle of equality, but also taking into consideration the principle of subsidiarity, the idea of civil society and the concept of tax as a gratuitous performance. Based on the analysis, the desired trajectory of change in legislation is defined.
Dostawca treści:: Biblioteka Nauki

Artykuł

na półce

Skocz do pozycji: 5.

Tytuł:: Obowiązek wyjaśnienia przeznaczenia środków uzyskanych ze świadczenia wychowawczego. Glosa krytyczna do Wyroku WSA w Gliwicach z 7 lipca 2021, II SA/Gl 47/21
The Obligation to Explain the Allocation of Funds Obtained from the Child-Raising Benefit. ACritical Commentary on the Judgement of the Provincial Administrative Court in Gliwice of 7 July 2021, II SA/Gl 47/21
Autorzy:: Rakoczy, Tomasz
Tematy:: świadczenie nienależnie pobrane
osoby uprawnione
przeznaczenie świadczenia wychowawczego
świadczenie wychowawcze
benefit unduly received
persons entitled to the benefit
purpose of the benefit
child-raising benefit; Pokaż więcej
Wydawca:: Uniwersytet Jagielloński. Fundacja Utriusque Iuris
Powiązania:: https://bibliotekanauki.pl/articles/59595559.pdf Link otwiera się w nowym oknie
Opis:: The child-raising benefit is intended to partially cover expenses related to the child's upbringing. Beneficiaries may include in particular the mother or the father of the child, provided that both parents live together with the child. If the parents are divorced and have alternating custody of the child, the benefit may be claimed and received by the one who actually exercises custody over the child. In the judgement under consideration, the custody of the child was actually exercised by the father. Nevertheless, the benefit was claimed by the mother who, on the basis of an unofficial agreement with the child's father, transferred to his bank account a relevant share of the benefit for the periods during which the child was in the care of the father. This solution is not consistent with a strict interpretation of the applicable provisions. The court accepted it, arguing that it would only be necessary to clarify whether the benefit received was used in accordance with its intended purpose.
Dostawca treści:: Biblioteka Nauki

Artykuł

na półce

Skocz do pozycji: 6.

Tytuł:: The remuneration system and motivation to work in an organization
System wynagrodzeń, a motywacja do pracy w organizacji
Autorzy:: Zontek, Monika
Opis:: This master’s thesis is dedicated to the issues of human resource management, related to the impact of the system of remuneration for employee motivation.Analysis was conducted on the remuneration system of Credit Agricole Bank Polska S.A. and presents the conclusions resulting from the observation. The master’s thesis was written on the basis of the literature in the field of human resource management, press releases and web portals related to motivation and elements of the remuneration.
Niniejsza praca została poświecona zagadnieniom z zakresu zarządzania zasobami ludzkimi, związanym z wpływem systemu wynagrodzeń na motywację pracowników.Została przeprowadzona analiza systemu wynagrodzeń w Credit Agricole Bank Polska S.A. oraz zaprezentowano wnioski z niej wynikające.Praca została napisana na podstawie literatury z dziedziny zarządzania zasobami ludzkimi, artykułów prasowych oraz portali internetowych odnoszących się do tematyki motywacji pracowników i elementów struktury wynagrodzeń.
Dostawca treści:: Repozytorium Uniwersytetu Jagiellońskiego

Inne

na półce

Skocz do pozycji: 7.

Tytuł:: Preferencje finansowe związane z działalnością organizacji pożytku publicznego
Financial Preferences Relating to the Activity of a Public Benefit Organization
Autorzy:: Tyrakowski, Marek
Tematy:: finance
public benefit organization; Pokaż więcej
Wydawca:: Wydawnictwo Diecezjalne Adalbertinum
Powiązania:: https://bibliotekanauki.pl/articles/512261.pdf Link otwiera się w nowym oknie
Opis:: Financial preferences, which are established by the government, are one of the widely accepted methods of financing public benefit organizations. Their main purpose is to achieve statutory goals of such organizations, which are generally public tasks. Financial preferences include income tax exemption for legal entities, property tax exemption, donations based on income tax laws, etc. Worth mentioning is the fact that tax exemptions and donations are most profitable.
Dostawca treści:: Biblioteka Nauki

Artykuł

na półce

Skocz do pozycji: 8.

Tytuł:: Zasiłek dla bezrobotnych i świadczenie przedemerytalne jako pasywne formy walki z bezrobociem
Unemployment benefit and pre-retirement benefits as passive forms of combating unemployment
Autorzy:: Mirowska, Katarzyna
Opis:: Bachelor's thesis deals with the fight against unemployment focusing on its passive forms. It is an attempt to discuss the two most common methods used as employment policy instruments. Pre-retirement benefits and unemployment benefits are elements of passive state policy measures on the labor market, which are on the one hand protective, their purpose is to provide a livelihood for the unemployed and, on the other hand, motivational, although these two elements can be excluded.
Praca licencjacka podejmuje problematykę walki z bezrobociem skupiając się na jej pasywnych formach. Jest to próba omówienia dwóch najczęstszych metod używanych jako instrumenty polityki zatrudnienia. Świadczenia przedemerytalne i zasiłki dla bezrobotnych to elementy pasywnych działań polityki państwa na rynku pracy, które mają charakter z jednej strony osłonowy, ich celem jest zapewnienie środków do życia dla osoby bezrobotnej a z drugiej motywacyjny, choć te dwa elementy mogą się wykluczać.
Dostawca treści:: Repozytorium Uniwersytetu Jagiellońskiego

Inne

na półce

Skocz do pozycji: 9.

Tytuł:: Care benefit and support benefit – assessment of intertemporal law
Autorzy:: Małysa-Sulińska, Katarzyna
Kledzik, Przemysław
Tematy:: care benefit, support benefit, confluence of rights to care-related allowances; Pokaż więcej
Wydawca:: Uczelnia Łazarskiego. Oficyna Wydawnicza
Powiązania:: https://bibliotekanauki.pl/articles/61079013.pdf Link otwiera się w nowym oknie
Opis:: On 1 January 2024, a new support scheme for persons with disabilities and their carers entered into force. New solutions in this regard were included in the Act of 7 July 2023 on the Support Benefit, which introduced a new benefit directly for persons with disabilities and significantly modified the catalogue of benefits available to their carers. The provisions of this Act also altered the nature of the care benefit, which, until that time, had provided compensation to carers of persons with disabilities for not being able to undertake gainful activity. At the same time the legislator, subject to certain conditions, allowed for the possibility of establishing the right to the care benefit under the terms in force until 31 December 2023. This study analyses the normative regulations applicable to acquiring the right to the care benefit after 1 January 2024, based on the regulations in force until 31 December 2023.
Dostawca treści:: Biblioteka Nauki

Artykuł

na półce

Skocz do pozycji: 10.

Tytuł:: The Use of the Twitter in Public Benefit Organisations in Poland: How Communicative Function of Tweets Translates Into Audience Reaction?
Autorzy:: Oliński, Marian
Szamrowski, Piotr
Tematy:: Twitter
public benefit organisations
relationship; Pokaż więcej
Wydawca:: Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Powiązania:: https://bibliotekanauki.pl/articles/1357091.pdf Link otwiera się w nowym oknie
Opis:: Scientific research into the use of social media in the activities of nonprofit organisations has focused mainly on the scale of their application and on the analysis of the static elements of the social media profile. The research presented in this article concerns the specific form of nonprofit organisation, namely public benefit organisations (PBOs). The aim of the article is, therefore, to identify the leading function of the content published on Twitter and to determine how this function translates into public engagement. During the research process, the content analysis method was used (a sample of 981 tweets was selected for this purpose). The results indicate that Twitter usage by Polish PBOs is of minor importance. Generally, with the exception of the largest organisations, the Twitter profile was primarily focused on delivering information only and, hence, was used in one-way communication.
Dostawca treści:: Biblioteka Nauki

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