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EN
Article 1, Article 2 and Article 84 of the Constitution of the Republic of Poland state that there is no obstacle to the placing of sales tax charged only to certain categories of taxpayers, as long as its main objectives will be sufficiently justified by the protection of particular constitutional values. The introduction of sales tax charged only on the supermarkets may be also considered compatible with the provisions of Article 32 of the Constitution provided that it protects constitutional values. From a subjective point of view, large-format stores category does not appear to satisfy the condition required for tax generality by definition. At the moment there isn’t any legal possibility of introducing to the Polish tax system of a turnover tax or any other tax borne solely by supermarkets.
EN
ObjectivesThis study aimed to determine the severity of symptoms and the level of disability or difficulty associated with MSDs in the neck, shoulders, upper limbs, lower back, and lower limbs as well as the factors associated with MSDs.Material and MethodsThis investigation collected demographic, health (36-Item Short Form Survey [SF-36]), and occupational related-factors for supermarket cashiers through the administration of several questionnaires, including the Oswestry Disability Index (ODI), Disabilities of the Arm, Shoulder and Hand (DASH), Neck Disability Index (NDI), Lower Extremity Functional Scale (LEFS), and Numeric Rating Scale (NRS) for pain.ResultsOne hundred ninety-three supermarket cashiers participated in this study. The mean scores for disability levels included NDI (M±SD 18.62±14.57), ODI (M±SD 20.74±13.89), DASH (M±SD 15.08±13.90), and LEFS (M±SD 63.06±14.24). Regression analyses demonstrated the existence of significant relationships between the experience of MSDs and several other factors, including the number of working days per week, the preferred working position, marital status and the need for awkward positions.ConclusionsThe results indicate MSDs that signified a mild disability level among young participants. The number of working days per week, the preferred working position, the need to assume awkward positions, and marital status were significantly associated with MSDs. The findings indicated the need for preventive to avoid or minimize the prevalence of MSDs among supermarket cashiers.
EN
The notion ‘trade format’ means a particular way of carrying out retailing or wholesaling, in the stationary or non-stationary form. The aim of the article is to identify the changes that took place in formats of stationary retail trade in fast moving consumer goods (FMCG) in Poland in 2008–2015. An analysis comprised hypermarkets, supermarkets, department stores and malls, discount stores, convenience stores, and specialized stores with food articles as well as points of sale of cosmetics and toilet preparations. The object of the analysis included: assets, assortment and service offer, prices, communication with customers. The article was prepared on the basis of CSO (GUS) data, including those specially ordered by the Institute for Market, Consumption and Business Cycles Research (IBRKK), as well as various materials from secondary sources, including papers, articles, and interviews with trade representatives published in the business press. The author also made use of information acquired directly from entrepreneurs during meetings with trade representatives as well as quantitative and qualitative methods of contents analysis. The article is of the analytical and descriptive nature.
PL
Format handlu to określony sposób prowadzenia sprzedaży detalicznej lub hurtowej w postaci stacjonarnej lub niestacjonarnej. Celem artykułu jest identyfikacja zmian, jakie zaszły w formatach stacjonarnego handlu detalicznego Fast Moving Consumer Goods (FMCG) w Polsce w latach 2008–2015. Analizą objęto hipermarkety, supermarkety, domy towarowe i handlowe, sklepy dyskontowe, convenience stores i sklepy wyspecjalizowane z artykułami żywnościowymi oraz punkty sprzedaży artykułów kosmetycznych i wyrobów toaletowych. Przedmiotem analizy są: zasoby rzeczowe, oferta asortymentowo-usługowa, ceny, komunikacja z klientami. Artykuł przygotowano na podstawie danych GUS, w tym specjalnie zamawianych przez Instytut Badań Rynku, Konsumpcji i Koniunktur (IBRKK), a także materiałów ze źródeł wtórnych obejmujących referaty, artykuły i wywiady z przedstawicielami handlu opublikowane w prasie fachowej. Wykorzystano także wyniki własnych badań i informacje pozyskane bezpośrednio od przedsiębiorców podczas spotkań z przedstawicielami handlu. Artykuł ma charakter analityczno-opisowy.
PL
W ramach prowadzonej działalności Kongregacja Przemysłowo-Handlowa Ogólnopolska Izba Gospodarcza organizuje cyklicznie realizowane spotkania, konferencje i kongresy, podczas których podejmowane są debaty dotyczące potrzeby systemowej poprawy warunków gospodarczych, normatywnych, fiskalnych itp. wobec małych i średnich firm sektora handlu działających w Polsce. Do głównych wydarzeń integrujących środowiska przedsiębiorców, samorządowców, ekonomistów, ludzi sztuki oraz polityków cyklicznie organizowanych przez Kongregację Przemysłowo-Handlową Ogólnopolską Izbę Gospodarczą należą Kongresy Gospodarki Polskiej oraz Kongresy Nowoczesnej Gospodarki. Jednym z ostatnich tego typu wydarzeń był zorganizowany przez KPH OIG 22 listopada 2017 r. V Kongres Nowoczesnej Gospodarki. W trakcie podjętych dyskusji, prelekcji debat podczas tego Kongresu kontynuowano problematykę podejmowana podczas debat odbywających się w trakcie poprzednich Kongresów KPH OIG. W trakcie tych debat i dyskusji prezentowane są projekty ustaw oraz zmian legislacyjnych w także innych regulacjach prawnych odnoszących się do funkcjonowania handlowych podmiotów gospodarczych sektora MSP w Polsce.
EN
As part of its activities, the Industrial and Commercial Congregation of the Polish Chamber of Commerce organizes periodically implemented meetings, conferences and congresses, during which debates regarding the need for systemic improvement of economic, normative, fiscal, etc. conditions are made to small and medium-sized companies in the trade sector operating in Poland. The main events integrating entrepreneurs, local government, economists, people of art and politicians organized periodically by the Industrial and Commercial Congregation of the Polish Chamber of Commerce include the Congresses of Polish Economy and the Congresses of Modern Economy. One of the last events of this type was organized by KPH OIG on November 22, 2017. The 5th Congress of Modern Economy. The issues discussed at the Congress debates continued the previous topics from the other KPH OIG congresses. Also draft laws and legislative changes were presented in the close connection with the legal regulations on the commercial business entities of the SME sector in Poland
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