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Niepodległość kosztuje. Początki podatku dochodowego w II Rzeczypospolitej

100%

Górski M.

Miscellanea Historico-Iuridica

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2018

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vol. 17

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issue 1

93-108

EN

For the reborn country in 1918, obtaining adequate revenues was necessary to maintain independence, particularly in relation to the cost of rebuilding the country’s military. The basic issue here was determining the shape of taxation imposed on the citizens. Income tax distinguished itself among other direct taxes as, hitherto, it was unknown in the territories of the former Russian partition, i.e. in the largest part of the country. The controversy it created was not aroused by the fact of introducing the new tax (it was widely supported by political elites) but rather by the solutions adopted regarding the application of tax thresholds and exemptions; serving to clearly illustrate the problems and dilemmas associated with creating an economic and social policy in the new Poland.

PL

Dla odrodzonego państwa uzyskanie odpowiednich przychodów było niezbędne dla utrzymania niepodległości, w szczególności z powodów ogromnych wydatków wojenne. Podstawową kwestią z tym związaną było ustalenie kształtu opodatkowania ludności. Wśród nakładanych podatków bezpośrednich od początku wyróżniał się podatek dochodowy – nieznany na ziemiach dawnego zaboru rosyjskiego, tj. na większości terytorium państwa. Kontrowersje budził nie tyle sam fakt jego wprowadzenia (jego idea miała duże poparcie wśród elit politycznych), ale rozwiązania przyjęte odnośnie do zastosowania progów podatkowych oraz zwolnień, gdyż to one skupiały jak w soczewce problemy i dylematy związane z tworzeniem polityki gospodarczej i społecznej odrodzonej Polski.

2

Giełda Pieniężna w Warszawie w latach drugiej wojny światowej

100%

Górski M.

Dzieje Najnowsze

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2015

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vol. 47

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issue 2

PL

The Stock Exchange in Warsaw at the Time of the Second World WarThe article intends to describe the functioning of the Warsaw Stock Exchange during the Second World War. It is common belief that the activity of the Exchange came to an end after the outbreak of the war. Meanwhile, the capital market remained active also in the wake of the German invasion. Relatively soon it was legally sanctioned by the occupation authorities, which appointed the Austrian Oskar Slandeczka as the Exchange commissar. From 1942 the Exchange was only semi–official but the German authorities tolerated it and, as archival material shows, possessed extensive pertinent information.Naturally, the exchange rate variability was extreme. Prices dropped at the beginning of the war (in particular shares – from 30% to 50%), but in the following months the capital market gradually grew stable and rates rose. A successive enormous crash took place in the middle of 1940s, in the wake of successful German campaigns in Western Europe. This period was followed by yet another rise of prices, albeit considerably lesser than the inflation.The turnovers were much lower than before the war, although after a drastic fourfold fall during the early stage of the war they too ascended. An independent, illegal trade in securities also took place. It would be difficult to determine its range, but it is known that the prices of the securities were, as a rule, higher than the (semi–) official ones and differences reached one–third of the value.The definitive end of the Warsaw Stock Exchange coincided with the outbreak of the Warsaw Uprising. It was reactivated after the fall of communism.

3

The accuracy of geographic profiling methods based on the example of burglaries in Warsaw

100%

Górski M.

Problems of Forensic Sciences

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2021

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vol. 125

EN

In the current study different geographic profiling methods were tested on a sample of burglaries in Warsaw. Overall 38 crime series were included in study, accuracy was measured as hit score and error distance. Results show limited obtained accuracy, comparably lower than what can be seen in similar tests conducted in western cities, but each method also shows improvement with series length. This shows that it is possible to use geographic profiling in polish setting, but also that there are significant limitations that one has to consider.

4

Target backcloth, series length, and the accuracy of geographic profiling. Simulation analysis of target backcloth, series length, and the accuracy of geographic profiling

100%

Górski M.

Problems of Forensic Sciences

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2021

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vol. 126-127

EN

The main aim of this research was to establish a minimum series length when crime opportunities are not distributed at random. In addition, the behaviour of two methods of assessing the accuracy of a geographic profiling algorithms were analysed. The second objective was to analyse the existence and properties of the buffer zone in the created model. For the purpose of this research, a simulation was used. Data showed significantly different behaviour in the two tested methods of assessing the accuracy of geographic profiling, with hit score percentage being the significantly more sensitive measurement. The tests allowed all of the effects attributed to the buffer zone to be obtained, despite the fact that it was not included in the model itself. For series as long as nine offences accuracy in non-random conditions was similar to series length five and uniform distribution of opportunities.

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Niepodległość kosztuje. Początki podatku dochodowego w II Rzeczypospolitej

Giełda Pieniężna w Warszawie w latach drugiej wojny światowej

The accuracy of geographic profiling methods based on the example of burglaries in Warsaw

Target backcloth, series length, and the accuracy of geographic profiling. Simulation analysis of target backcloth, series length, and the accuracy of geographic profiling