Anaerobic motor skills of players aged 9–15 covered by the program of polish soccer skills

Introduction. The key element of the footballer’s training is the preparation of the physical performance. Long-term observations have shown tracks in the development of motor skills. In football, anaerobic abilities play a special role in athletic training. It can be assumed that only adequately measured motor skills are a guarantee of dynamic growth. Aim of the study. The aim of this study is to assess the motor skills in the course of biological development of players aged 9–15 taking part in the Polish Soccer Skills programe and their numerical characteristics. Material and methods. The study included 1131 players at the age of 9 (n = 189), 10 (n = 170), 11 (n = 183), 12 (n = 194), 13 (n = 124), 14 (n = 151), 15 (n = 120). The respondents participated in the Polish Soccer Skills programe and had varied professional experience. The starting speed over a distance of 5 meters, run over a distance of 20 meters, power of the lower limbs, agility run and growth were measured. The average descriptive statistics: (X), the minimum (min), maximum (max) and standard deviation (SD) were measured. The study was conducted in July and August 2014 in towns of Spała, Kleszczów and Wałcz. Results and Conclusions. The study concluded that the level of anaerobic abilities are changing with the development of biological development of players taking part in the program of Polish Soccer Skills. The differences in the anaerobic abilities were observed across all age groups

Developing The Concept Of A Tax Law Relationship – Assumptions Concerning Scientific Research On This Issue

The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions.In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field. This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship.The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions.In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field. This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship

Substituent Effect on the Association Equilibria of Free Radical Anions. Electrochemical Reduction of p-Substituted Nitrobenzenes in N,N-Dimethylformamide

Association constants between p-substituted nitrobenzene anion radicals, formed by reduction of the parent molecules at a dropping mercuryelectrode, and tetraethylammonium cation in N,N-dimethylformamide have been determined by studying the variation in the half-wave potential with solution composition. The association constant was observed to depend on the substituent effect; it was shown that the Hammett equation in the form log K" = - 1.550 + 2.77 is fulfilled.The dependence of logK" vs. the hyperfine splitting constant (from ESR spectra) proper for N-nuclei in nitro-group of radical anions is also discussed

Spełnienie świadczenia odpowiadającego zasadom współżycia społecznego a zobowiązanie naturalne. Kilka refleksji z perspektywy historycznoprawnej

The article attempts to answer the question of whether the legal institution regulated in article 411 paragraph 2 of the Civil Code can be called a natural obligation. For this purpose it examines the evolution the institution of the natural obligations from the Roman law to the present days. This analysis shows that the idea of natural obligation evolved over the centuries. It may be noted that under the influence of the idea of natural law the natural obligations began to associate with the moral obligations. This was reflected in modern codifications of civil law in the nineteenth and early twentieth century. What’s more, the French Civil Code has been recognized a natural obligation as a source of civil obligation.Przedmiotem artykułu jest próba odpowiedzi na pytanie, czy instytucja prawna uregulowana w art. 411 pkt 2 k.c. może być nazwana zobowiązaniem naturalnym. W tym celu przeanalizowano kształtowanie się instytucji zobowiązania naturalnego od prawa rzymskiego do współczesności. Analiza ta wskazuje, że zobowiązanie naturalne ulegało na przestrzeni wieków istotnym zmianom. Można przy tym zauważyć, że pod wpływem idei prawa naturalnego za zobowiązania naturalne zaczęto uznawać również zobowiązania moralne. Znalazło to swoje odbicie w nowoczesnych kodyfikacjach prawa cywilnego w XIX i na początku XX w. Co więcej, we francuskim Kodeksie cywilnym zobowiązanie naturalne uznano za źródło zobowiązania cywilnego

Instytucja prawna płatnika podatku w świetle Ordynacji podatkowej

The institution of tax remitter is used in a relatively broad manner in Polish tax system. This justifies the need to deepen the analysis of this legal institution.The subject of this article is the analysis of the legal status of the tax remitter regulated by the Tax Ordinance. This issue was preceded by the presentation of views of tax law science on this legal institution. The analysis leads to the conclusion that the tax remitter is the subject of a separate tax relationship connecting him with the state or other public body than the relationship connecting the taxpayer with the latter entities. He performs his own obligation, but by paying the tax due from the taxpayer. Thus, it can be concluded that to some extent the tax remitter enters into some part of the taxpayer’s obligations, although the bundle of these obligations is partly different from the bundle of obligations imposed on the taxpayer.W polskim systemie podatkowym instytucja płatnika podatku jest wykorzystywana w stosunkowo szeroki sposób. Co więcej, można dostrzec tendencję polegającą na coraz szerszym wykorzystywaniu tej instytucji prawnej. Uzasadnia to konieczność pogłębiania nad nią badań.Przedmiotem niniejszego artykułu jest analiza instytucji prawnej płatnika podatku unormowanej w Ordynacji podatkowej. Zagadnienie to zostało przedstawione na tle poglądów nauki prawa podatkowego na tę instytucję prawną.Przeprowadzona analiza prowadzi do wniosku, że płatnik jest podmiotem odrębnego stosunku podatkowego łączącego go z państwem lub innym związkiem publicznoprawnym niż stosunek łączący podatnika z tymi ostatnimi podmiotami. Wykonuje on własne zobowiązanie, lecz przez zapłatę podatku należnego od podatnika. Można więc stwierdzić, że w jakimś stopniu płatnik wstępuje w pewną część obowiązków podatnika, choć ich wiązka jest po części odmienna od wiązki obowiązków materialnoprawych spoczywających na podatniku

Uchybienia w treści faktur oraz uchybienie obowiązkowi ich posiadania a prawo do odliczenia podatku naliczonego od podatku należnego w orzecznictwie Trybunału Sprawiedliwości Unii Europejskiej

The subject of the article is an analysis of the case law of the Court of Justice of the European Union regarding VAT invoices. The author tries to determine whether the Court considers these invoices formalistically and whether it concludes that only correct invoices give the right to deduct input tax on output tax. The analysis of the jurisprudence of the Court of Justice of the European Union lead to the conclusion that it rejected the formalistic approach to possession of correctly issued invoices as a formal condition for exercising the right to deduct input tax on output tax. In practice, this means that the tax authorities of the Member States do not have the right to refuse the taxpayer the right to make this deduction if all the material requirements on which the entitlement is based have been met, even if some formal requirements, including those concerning invoices, have not been met. The rationale for this approach is that, according to the Court of Justice, possession of a valid invoice by a taxpayer does not constitute a formal requirement for a deduction. According to the Court, the invoice serves only as evidence, on the basis of which the taxpayer can prove his entitlement. The inability to take evidence under this measure does not, however, deprive the right to demonstrate the right to deductionby other means of proof.Przedmiotem artykułu jest analiza orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej dotyczącego faktur VAT . Autor stara się ustalić, czy Trybunał traktuje je formalistycznie oraz czy uznaje, że jedynie prawidłowe faktury dają prawo do odliczenia podatku naliczonego od podatku należnego. Przeprowadzona analiza orzecznictwa Trybunału Sprawiedliwości prowadzi do wniosku, że odrzucił on formalistyczne podejście do posiadania prawidłowo wystawionych faktur jako przesłanki formalnej wykonania prawa do odliczenia podatku naliczonego od podatku należnego. W praktyce oznacza to, że organy podatkowe państw członkowskich nie mają prawa do odmowy podatnikowi uprawnienia do dokonania tego odliczenia, jeśli zostały spełnione wszystkie warunki materialne, od których uzależnione jest powstanie tego uprawnienia, nawet gdy nie uwzględniono niektórych wymogów formalnych, w tym dotyczących posiadania prawidłowych faktur. Uzasadnieniem dla takiego podejścia jest to, że według Trybunału Sprawiedliwości wejście przez podatnika dokonującego odliczenia podatku 100 Marek Kalinowski naliczonego w posiadanie prawidłowej faktury nie stanowi wymogu formalnego do dokonania odliczenia. W myśl poddanego analizie orzecznictwa faktura pełni jedynie funkcję środka dowodowego, na podstawie którego podatnik może dowieść swojego uprawnienia. Niemożność przeprowadzenia dowodu w oparciu o ten środek nie odbiera jednak prawa do wykazania tego uprawnienia innymi środkami dowodowymi

ZASTOSOWANIE GIER DECYZYJNYCH W ROZWOJU ZASOBÓW LUDZKICH

The aim of the study is to find out the opinions of HR professionals on the usefulness of decision games. Due to respondents little knowledge of this type of training tools,  before the survey was conducted, the decision game was played. The respondents claimed that decision games can be used as a supplement to a  training process. According to respondents, such games can be an effective way of training certain skills and shaping attitudes, mainly related to the competition and decision-making. Observing the process of learning the rules of the game and the gameplay the researcher has found stages through which the players proceed, as well as has identified some characteristic posture, for example: transferring individual experiences and beliefs to the game, treating learning rules of the game as a challenge that requires teamwork and tendency to strong emotional commitment.Artykuł opisuje wynik eksperymentu polegającego na przeprowadzeniu sesji gry szkoleniowej dla specjalistów ds. zarządzania zasobami ludzkimi w jednym z dużych przedsiębiorstw zlokalizowanych w Polsce północnej. Celem badania było poznanie opinii osób kompetentnych w obszarze rozwoju pracowników na temat gier decyzyjnych oraz zaobserwowanie ich zachowań w sytuacji uczestnictwa w sesji takiej gry

Hans Nawiasky’s views on tax law and tax-law relations

The article presents Hans Nawiasky’s views on the basic issues of the tax law. First, Nawiasky’s position regarding the nature of the tax-law relationship is presented, according to which the tax relationship should be seen as an obligation relationship and not as a relationship of power. Next, the article presents his views on the structure of a tax relationship and, finally, the author describes H. Nawiasky’s point of view on the formation of a tax law relationship, in which H. Naviasky takes the stance that the legal relationship of tax liability arises as a result of an issuance and service to the taxpayer of an administrative act, and not as a result of an occurrence of a tax event regulated in the tax law.W artykule przedstawiono poglądy Hansa Nawiasky’ego dotyczące podstawowych zagadnień prawa podatkowego. W pierwszej kolejności zaprezentowano jego stanowisko dotyczące charakteru stosunku podatkowoprawnego. Według niego stosunek ten należy postrzegać jako stosunek zobowiązaniowy, nie zaś jako stosunek władztwa. Następnie zaprezentowano jego poglądy na strukturę stosunków podatkowoprawnych. Przedstawiono także spor o powstawanie stosunków podatkowoprawnych, w ktorym H. Nawiasky zajął stanowisko, iż stosunek prawny zobowiązania podatkowego powstaje wskutek wydania i doręczenia podatnikowi aktu administracyjnego, nie zaś wskutek zajścia zdarzenia unormowanego w hipotezie normy podatkowej

Electroreduction of Benzalacetone in N,N -dimethylformamide

The electrochemical reduction of benzalacetone (BA) has been studied at mercury cathodes in N,N-dimethylformamide solutions by the techniques of cyclic voltammetry and controlled potential coulometry. The radical anion (BA\u27-) forms ion pairs with tetraethylammonium cations and then disappears in oligomerization processes. Atentative structureof the dimer BA- BA"-... (C2H5)4N+is suggested on the basis of quantum mechanical callations