Poland and Broader Middle East-Relations, Initiatives and Prospects for Action

"Poland’s relations with the BMENA region have evolved over the last decade or so: they were relatively intensive before 1989, which was followed by a break caused by refocusing the state’s efforts on political and economic transformation and pursuit of its intemational aspirations, whereas sińce late 1990s there has been a growing interest in co-operation with BMENA countries."(...

Problemy zarz dzania finansami publicznymi

The paper presents problems of public finance management. The main points discussed are: New Public Management with public managers and performance-based budgeting. The author asks: what is the range of public finance, how many public funds should be there, which public revenues and how many taxes and charges should be used. Which expenditures have to be rigid. Another problem is a public debt. How to decrease debt and minimize the risks of interest and exchange rates

Activity pattern and fat accumulation strategy of the Natterer’s bat (Vespertilionidae, Chiroptera) swarming population indicate the exact time of male mating effort

Studies concerning bat autumn swarming behavior suggest that the main purpose of this phenomenon is mating. However, the process of fat accumulation is crucial for surviving winter, and it seems to be in clear conflict with a need to strive for the opportunity to mate prior to hibernation. Investment in one activity limits the other one creating a trade-off between them. The aim of our study was to describe the activity pattern of each sex-age group (adult males, adult females, subadults) of the Natterer’s bat during swarming period and to investigate the fat accumulation process of adult males in the context of their reproductive strategy. Bats were captured by mist nets at the swarming site fortnightly from the early August until the late November. The age, sex, reproductive status, and body condition index (mass to forearm ratio, BCI) were recorded. The activity peak of both sexes, adults, and subadults was observed in the late September. That time in season, BCI of adult males was the lowest, and there was no correlation between the hour of an adult male capture and its BCI value within one night (rs = 0.23; p = 0.157). Such correlation was observed later in the season (early October: rs = 0.44; p = 0.020; late October: rs = 0.48; p = 0.002). A negative correlation between adult males’ BCI and proportion of adult females was found (r = 0.44; p = 0.000). We conclude that the activity peak of females is likely to be responsible for the effort of the mating behavior of the males, which is reflected by their low condition index. We suggest that the gleaning foraging strategy of Natterer’s bat allows the males to postpone their fat accumulation until just before hibernation

Problemy zarz dzania finansami publicznymi

The paper presents problems of public finance management. The main points discussed are: New Public Management with public managers and performance-based budgeting. The author asks: what is the range of public finance, how many public funds should be there, which public revenues and how many taxes and charges should be used. Which expenditures have to be rigid. Another problem is a public debt. How to decrease debt and minimize the risks of interest and exchange rates

Market Function as a Decreasing Revenue Source of a Small Urban-Rural Gmina; Case of Tuszyn

The aim of the paper is to show declining market function of a small urban-rural gmina of Tuszyn, and its impact on decreasing local budget's revenue. It seems that the main reason of this bad situation is the local authorities' inability to cope with growing competition of other market centers in nearby Rzgów and in Łódź

Species composition and activity of bats (Chiroptera) in the Stone City nature reserve.

Na podstawie odłowów oraz nasłuchów detektorowych w rezerwacie Skamieniałe Miasto wykazano występowanie 15 gatunków nietoperzy. Najliczniejszym gatunkiem był nocek Natterera (Myotis nattereri), jak również nocek rudy (Myotis daubentonii) i gacek brunatny (Plecotus auritus). Warto podkreślić dosyć liczne występowanie nocka Bechsteina (Myotis bechsteinii), a także obecność mopka (Barbastella barbastellus) i podkowca małego (Rhinolophus hipposideros) – gatunków wymienionych w Załączniku II Dyrektywy Siedliskowej Unii Europejskiej W ciągu wiosny i jesieni nietoperze użytkowały obszar rezerwatu do celów żerowiskowych i socjalnych. Aktywność żerowiskowa przeważała wiosną, a socjalna jesienią. Najintensywniejsze żerowanie miało miejsce na obszarach otwartych i półotwartych rezerwatu, zwłaszcza w dolinie rzeki Białej. Miejscem najwyraźniejszej aktywności socjalnej jesienią było otoczenie jaskini Skamieniałej. Tu wykazano rojenie nocka Natterera, zjawiska, które najprawdopodobniej służy zachowaniom godowym. Weryfikacja kontekstu tej aktywności wymaga dalszych badań. Wydaje się, że rezerwat jest jednym z ważniejszych miejsc aktywności wiosennej i jesiennej dla osobników z większego obszaru. Zarządzanie obszarem rezerwatu powinno być zatem prowadzone ze szczególnym naciskiem na poprawę stanu korytarzy migracyjnych, zachowanie aktualnego stanu doliny rzeki Białej jako głównego żerowiska, a także ochronę jaskini Skamieniałej jako prawdopodobnego miejsca godów poprzez odsłonięcie i zabezpieczenie jej otworu. Działania te pozwolą na utrzymanie bogactwa gatunkowego tego terenu.Using mist-netting and acoustic surveys 15 species of bats were identified in the Nature Reserve Stone City. The most numerous was Natterer’s bat (Myotis nattereri), followed by Daubenton’s bat (Myotis daubentonii) and brown long-eared bat (Plecotus auritus), which were also common. The moderate number of Bechstein’s bat (Myotis bechsteinii) and also the presence of barbastelle (Barbastella barbastellus) and lesser horseshoe bat (Rhinolophus hipposideros) is worth to mention. These species are listed on the II Appendix of the European Union Habitats Directive. Reserve’s area was used as a foraging site as well as for social purposes in spring and autumn. While the foraging activity predominated in spring, the social one was observed mostly during autumn. Open and semi-open habitats were preferred for foraging activity. Autumnal social activity was the highest in the surroundings of Skamieniala cave. This cave was proved to be a swarming site used annually by Natterer’s bat. Phenomenon of swarming is thought to be a mating event, however determination of its function in Skamieniala cave needs further studies. Skamieniale Miasto seems to be an important area of activity in spring and autumn for individuals from greater distance. Management of reserve’s area should therefore be conducted with particular emphasis on improving migration corridors, preserving the current state of the Biała River’s valley as the main feeding area, and also Skamieniala cave as mating site, by exposure and protection of its entrance. These protective actions would support to mantain the Skamieniale Miasto species richness

Empty invoices. A few notes

The article deals with the issue of the so-called empty invoices in the tax on goods and services related to tax fraud and abuse, a concept not defined in tax law, not functioning in the common area of value added tax, and developed in national court case law. The author presents the way of understanding the concept of “empty invoices” used in court and administrative jurisprudence, at the same time indicating which factors should be considered decisive in the process of decoding this concept. It also considers the implications of issuing and introducing “empty invoices” into legal system in terms of the right to deduct input tax.Artykuł podejmuje problematykę „pustych faktur” w podatku od towarów i usług, związanych z oszustwami i nadużyciami podatkowymi – pojęcia niezdefiniowanego w przepisach prawa podatkowego, niefunkcjonującego we wspólnym obszarze podatku od wartości dodanej, a wypracowanego w krajowym orzecznictwie sądowym. Autorka prezentuje stosowany w orzecznictwie sądowoadministracyjnym sposób rozumienia pojęcia „pustych faktur”, wskazując jednocześnie, jakie czynniki uznać należy za decydujące w procesie jego odkodowania. Rozważa także implikacje wystawiania i wprowadzania „pustych faktur” do obrotu prawnego w aspekcie prawa do odliczenia podatku naliczonego

The principle of legitimate expectations. Reflections on the basis of tax law

The article deals with the subject of the legal protection of a taxpayer, which is based on the principle of legitimate expectations according to the European Court of Justice case law. The author stresses that case law formulates assertion of the right to rely on the principle of the protection of legitimate expectations, which extends to any taxable person in a situation in which an administration authority has caused that person to entertain expectations which are justified by precise assurances provided to him.Artykuł podejmuje problematykę ochrony prawnej podatnika, opartej na zasadzie uzasadnionych oczekiwań, odkodowanej w orzecznictwie Trybunału Sprawiedliwości Unii Europejskiej. Autorka podkreśla, że z utrwalonego orzecznictwa wynika, iż prawo do ochrony prawnej opartej na zasadzie ochrony uzasadnionych oczekiwań odnosi się do każdego podatnika w sytuacji, w której organ administracji wzbudził u tej osoby, wskutek udzielonych jej precyzyjnych zapewnień, pewne prawnie chronione oczekiwanie