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Aquarium: augmented knowledge and wisdom in the age of the Fourth Industrial Revolution

100%
Paprocki W.
Journal of Management and Financial Sciences
|
2019
|
issue 36
9-29
EN
The first two decades of the 21st century witnessed the emergence of technical and technological solutions that have enabled digital transformations in the global economy. Registration of unstructured data and bringing them together into large datasets have enriched the cognitive process comprising traditional generation of human knowledge and the digital transformation of data into information and then into industrial knowledge. As a result, we obtain augmented knowledge. Yet, robots and bots (i.e., a device which, unlike a robot, is not connected with mechanisms and other peripheral devices) fuelled by technologies collectively referred to as artificial intelligence, primarily by the machine learning technology, are not able to develop wisdom. That is because robots and bots operate only within two dimensions: perception and context, while a human being has his/her autonomous and subjectively defined axiological system, which shapes his/her capacity to make value judgements and generate wisdom. This system is the third dimension in the aquarium with the glass front wall and the remaining three walls carved in stone. It provides stability ensured by a solid foundation of an axiological system that is thousands of years old and has been approved by the entire global community. Subjectivity of value judgements made by individuals and social groups produces a great variety of assessments of available knowledge. That is evidenced, inter alia, by decisions about the use of nuclear energy or decisions regulating free access to personal data and interfering with private life.
2
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Aksjologia zewnętrzna klauzul generalnych obowiązujących w polskim prawie podatkowym

72%
Münnich M.
Studia Prawnicze KUL
|
2021
|
issue 2
153-168
EN
The aim of this article is to present non-legal criteria belonging to the area of extra-legal axiology, which refer to the course of interpretation of general clauses regulated in tax law. The legitimacy of undertaking the type of research results from the fact that for several years the legislator has more and more often encoded general clauses of various constructional terms in various types of tax and legal norms. Unfortunately, both the reasons for the legislator’s use of these legal categories, which are typical for private law, and the very content of such fuzzy returns regulated in tax law, are not always rationally justified in a convincing manner. A consequence of this phenomenon are difficulties related to the specification of the appropriate values and non-legal standards in specific facts. The article shows that the various types of general clauses regulated in tax law, regardless of their types, oscillate around the protection of two general different goods: public and individual.  
PL
Celem artykułu jest przedstawienie kryteriów pozaprawnych należących do obszaru aksjologii zewnętrznej, do których odsyłają w toku wykładni klauzule generalne unormowane w przepisach prawa podatkowego. Zasadność podejmowania tego typu badań wynika stąd, że od kilku lat ustawodawca coraz częściej w normach podatkowo-prawnych koduje różnorodne pod względem konstrukcyjnym klauzule generalne. Niestety zarówno przyczyny sięgania przez prawodawcę po te typowe jednak dla prawa prywatnego kategorie prawne, jak i sama treść uregulowanych w prawie podatkowym tego rodzaju zwrotów nieostrych nie zawsze jest uzasadniana w sposób racjonalny i przekonujący. Konsekwencją tego zjawiska są trudności związane z doprecyzowaniem w konkretnych stanach faktycznych właściwych wartości i norm pozaprawnych. W artykule wskazano, że unormowane w przepisach prawa podatkowego różnego rodzaju klauzule generalne niezależnie od ich rodzajów oscylują wokół ochrony dwóch generalnych różnych dóbr: publicznego i jednostkowego.  
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