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Historia jednego surowca… miedź

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PL
Miedź znana jest od tysięcy lat. Metal używany był w VI i V w p.n.e w dorzeczu Eufratu i Tygrysu. Wyrabiano z niej rozmaite przedmioty oraz ozdoby. Właściwości metalu, czyli miękkość, ciągliwość i wytrzymałość, dostrzeżono już tysiące lat temu. Na przestrzeni wieków opracowano metody topienia miedzi, łączenia jej z cyną, cynkiem, ołowiem czy niklem, tworząc trwalsze stopy: mosiądz i brąz.
EN
Copper has been known for thousands of years. The metal was used in the sixth and fifth centuries BC in the basin of the Euphrates and the Tigris. Various objects and ornaments were made of it. Properties of the metal, i.e. softness, ductility and strength, were already recognised thousands of years ago. Over the centuries methods of melting copper and combining it with tin, zinc, lead, or nickel have been developed, creating more durable alloys: brass and bronze.
EN
The tax on the extraction of certain minerals was introduced into the Polish law by the Law of March 2, 2012 which entered into force on April 18 the same year. The purpose of the Act was to ensure the profits of the state budget from entities extracting copper and silver. Since its introduction, the tax on the extraction of certain minerals raised many doubts among both practitioners and theorists. This article aims to outline the major controversy concerning those tax rates: 1) compliance method of determining tax rates with the constitutional principle of exclusivity Act in the area of tax law, 2) the asymmetry of tax rates, 3) no mechanism to support new investments.
PL
Podatek od wydobycia niektórych kopalin został wprowadzony do polskiego porządku prawnego ustawą z dnia 2 marca 2012 r., która weszła w życie 18 kwietnia tego samego roku. Założeniem projektodawcy ustawy było uchwycenie nadzwyczajnych zysków podmiotów wydobywających miedź i srebro. Od momentu wprowadzenia podatek od wydobycia niektórych kopalin budził liczne wątpliwości zarówno wśród praktyków, jak i teoretyków. Celem artykułu było zarysowanie najważniejszych kontrowersji dotyczących stawek podatku od wydobycia niektórych kopalin, w tym: 1) zgodności sposobu określania stawek podatku z konstytucyjną zasadą wyłączności ustawy w sferze prawa podatkowego, 2) asymetryczności stawek podatku, 3) braku mechanizmu wspierania nowych inwestycji.
EN
On 31 May 1741 Zofia Grothówna, the abbess of the convent in  Imbramowice, died. She was chosen for this function on 4 August 1703, and remained in office for 38 years. Zofia Grothówna contributed- along with the Bishop of Cracow, Kazimierz Łubieński and the Commissioner of the convent, canon Dominik Lochman- to rebuilding the convent after the great fire, which took place in 1710. Thanks to her efforts, the convent and the church were equipped with the necessary movables, including liturgical equipment. The chronicle of the convent, which was begun during her life, contains the information on how to acquire individual paraments and sacred vessels. Shortly after the death of abbess Grothówna, the registry was made. It was entitled The described registry of all the equipment, silver, relics, which are located at the Church in Imbramowice after the death of the late Mother, our Benefactress, Zofia Grothówna, the abbess of Imbramowice, 26 June, 1741. Comparing it to the notes in the chronicles, we have a full picture of movables in the church. Over time, new objects, acquired between 1744 and 1752, were added to it.
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