Search results

1

The poverty and the power

100%

Pajor P.

Umění (Art)

|

2017

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vol. 65

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issue 2

EN

The paper examines the duke’s Boleslaus the Chaste’s patronage for the Franciscans and Poor Clares. Boleslaus reigned in duchies of Cracow and Sandomierz between 1243 and 1279. What was his first significant foundation is double male and female monastery in Zawichost which seems to be strictly modeled on the Franciscan and Clarisian monastery in Prague. Boleslaus established a monastery for his sister Salomea who became first polish Poor Clare just the same as Bohemian king Venceslaus I who founded Prague convent for his sister Agnes. Zawichost, endangered by pagan raids, was quickly abandoned by nuns who moved to new monastery in the uninhabited region of the Prądnik Valley near Cracow. New convent received name the Rock of Saint Mary (Lapis Sanctae Marie) because of which this foundation gained a votive meaning. Boleslaus as a child deprived of his throne by duke Konrad of Masovia, sheltered in castle of Skała (the Rock) erected by Silesian ruler Henry the Bearded.Finally duke and his sister were buried in Franciscan church in Cracow. Friars arrived in this city before Boleslaus gained the throne, however in later tradition duke was regarded as founder of the monastery. Contrary to Zawichost and Skała we know no ducal documents for the Cracow monastery. Despite to long discussion on dating and stratification of the church which probably was finished as late as c. 1300, Boleslaus probably had no influence on its shape and choose it as his burial place rather lately. All in all Boleslaus started a tradition of ducal monasteries which was absent in Lesser Poland before his reign. Order of saint Francis which he choose to support was however a new and representing a new kind of piety; special support for mendicants was up to date with similar actions of the rulers of Bohemia and Hungary.

2

Influence of the financial and non-financial information on the results of the public benefit organizations

80%

Waniak-Michalak H., Zarzycka E., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości

Acta Universitatis Lodziensis. Folia Oeconomica

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2011

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vol. 257

EN

Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to assist the target group of beneficiaries. The paper aims to assess the importance of the information presented in the public benefit organizations’ financial and business reports for their stakeholders, as well as the impact of the organizations’ financial results on their capacity for raising funds in the next periods. Investigating the sample of 84 Polish public benefit organizations the authors intended to find out whether financial information determines the amounts of grants and financial donations the organizations receive. They also attempted to establish which financial factors make donors contribute to the given organization. Another objective of the study was to show whether the Polish donors examine the organizations’ financial reports and use information thus obtained to donate.

3

Refurnishing the Home in Post-War Neoliberalism: Consumption Strategies in the Sarajevan Household Economy

70%

Lofranco Z. T.

Human Affairs

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2015

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vol. 25

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issue 1

81-92

EN

This article ethnographically explores the consumption practices and strategies of Sarajevan households, framing them in the economic and socio-cultural dynamics that affected family life following the war and post socialist transformation. Displacement and the collapse of the socialist economic system led to Sarajevans suffering downward socio-economic mobility and widespread mistrust of the world outside. Despite the material issues that could be moral justification for the consumption strategies driven by strict necessity and familism, this article will consider how (humanitarian and interpersonal) donations and credits are used to convey a sort of symbolic reappropriation of the home and to strive to reposition the household’s socio-economic status. Ultimately the article takes into account how these consumption strategies reshape social relations within and outside the family in the peculiar conjuncture of post-war neoliberalism

4

Zbožné dary a nadace a jejich fundátoři v Krnově v 17. a 18. století

70%

Lyčková T.

Historica: revue pro historii a příbuzné vědy (Historica: Review in history and related sciences)

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2017

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vol. 8

|

issue 1

31-43

EN

This article examines devout foundations and their initiators as exemplified by the town of Krnov during the 17th and 18th century. In the first half of this period, the city underwent a process of renewal of the Catholic confession within its walls, following by the growth of the Baroque piety. The foundations to the church institutions were also part of this process. In the case of Krnov, they were represented by the local St. Martin’s parish church and by the Minorite convent.

5

Симон Петлюра в памяти своих соратников в период межвоенной Волыни

61%

Davydiuk R.

Pamięć i Sprawiedliwość

|

2018

|

issue 32

482-501

EN

The emergence of Ukrainian political emigration on the territory of the Second Polish Republic was due to the defeat of the Ukrainian revolution. The desire to settle on the territory of the Volyn Voivodship was motivated by the people’s eagerness to get into the Ukrainian-language, mostly Orthodox religious environment, which reduced the intensity of the psychological adaptation of the emigrants. The figure of Symon Petliura was controversially evaluated by various political environments, however, in the Volyn Voivodship, the chieftain’s companions treated him mainly respectfully. Starting from 1926, every year in May throughout all western Volyn mourning events took place in the form of memorial services, academies, presentations of abstracts. In the regional centers there were Ukrainian public committees to commemorate the memory of Petliura. The sympathizers of Symon Petliura offered the format of celebrations, their ideological content, celebrated the honor of the Chieftain by collecting funds for the assistance of the Symon Petliura Library in Paris and donations to the funds of the Museum of the Liberation Movement of Ukraine in Prague. Remembrance of the name of Symon Petliura played an important role in unifying emigration, the formation of historical memory. The beginning of the Second World War interrupted this tradition on the territory.

6

Antiker Umgang mit Wahrscheinlichem: einige Beobachtungen in den dokumentarischen Quellen

61%

Ehmig U.

Eirene. Studia Graeca et Latina

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2013

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vol. 49

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issue 1-2

90-116

EN

The principles of probability theory were first discovered in the Middle Ages by the observation of dice games. According to the predominant view, in the Greco-Roman world probabilities were not calculated as such, but examples of a pragmatic awareness of the relative frequency of certain events have been identified. Until now, this view has been based on material drawn from ancient literary sources. Documentary sources, however, reveal a similar picture, and by using them we can gain insight into a much larger and more representative group of individuals, as well as into their problems and crises. The first part of this paper deals with the question whether there is in the so-called “Astragalkoine” a connection between canvassing a variety of prognoses and calculating probability by throwing knuckle-bones, i.e. were the most welcome answers connected with throws of high probability? The second part examines a number of documentary sources from different contexts (such as military supply, agriculture, and donations) which show that data were regularly collected over extended periods and were used as the basis for complex decision-making processes.

7

Powołanie się na fakt nabycia własności rzeczy lub praw majątkowych w toku czynności sprawdzających jako przesłanka zastosowania sankcyjnej stawki podatku od spadków i darowizn

51%

Wojna M.

Ogrody Nauk i Sztuk

|

2015

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issue 5

111-115

PL

Przedmiotem opracowania jest udzielenie odpowiedzi na pytanie – czy w czasie czynności sprawdzających podatnik może powołać się na fakt nabycia własności rzeczy lub praw majątkowych w drodze darowizny lub polecenia darczyńcy ? Ustawodawca w art. 272 ustawy z dn. 29 VIII 1997 roku (tekst jedn.: Dz. U. z 2012 r., poz. 749) wskazał, że czynności sprawdzające powinny ograniczyć się do czynności formalnych związanych m.in. ze sprawdzeniem terminowości składania deklaracji. Poprzestając na analizie powyższego artykułu, stwierdzić należy, iż w czasie czynności sprawdzających nie istnieje możliwość powołania się przez podatnika na fakt otrzymania darowizny. Jednakże z art. 274a O.p. wynika, iż organ podatkowy może żądać złożenia wyjaśnień w sprawie przyczyn niezłożenia deklaracji lub wezwać do jej złożenia, jeśli deklaracja nie została złożona mimo takiego obowiązku. Z kolei w paragrafie 2 ustawodawca stwierdził, że w razie wątpliwości organ podatkowy może wezwać do udzielenia, w wyznaczonym terminie, niezbędnych wyjaśnień. Z powyższych względów może powstać wątpliwość, czy w trakcie składania wyjaśnień w toku czynności sprawdzających można powołać się na fakt otrzymania darowiznach. Na szczególną uwagę zasługuje także brak odesłania w sprawach nieuregulowanych w przepisach dotyczących czynności sprawdzających do rozdziału 11 o dowodach w Ordynacji podatkowej. Taki sposób legislacji powoduje, że pozycja podatnika składającego wyjaśnienia w toku czynności sprawdzających jest słabsza aniżeli podatnika, który jest przesłuchiwany na podstawie art. 199 O.p. W artykule poza propozycjami zmian poszczególnych przepisów ustawy – o Ordynacja podatkowa zostanie także przedstawiony dorobek doktryny i judykatury w omawianym zakresie.

EN

The subject of this article is to answer the question - whether at the time of verification, the taxpayer may rely on the fact of the acquisition of property or property rights in the case of donation or grantor’s order? In the Article. 272 of the Act of 29 August 1997 (consolidated text .: Dz. U. of 2012., Pos. 749 - hereinafter referred to as: Op) legislator pointed out that the verification proceedings should confine itself to formal activities related to, among others, checking the timeliness of submitting declaration. On the basis of the analysis of the above article, it should be noted that it is not possible for the taxpayer to rely on the fact of donation grant during the checking proceedings. However, the art. 274a O.P. shows that the tax authority may require a clarification of the grounds of failure to submit the declaration or may summon to submit it if no declaration has been made in spite of such an obligation. On the other hand, it is stated in the paragraph 2 of the legislature that in case of doubt, the tax authority may call upon to provide, within the prescribed period, the necessary explanations. On the grounds stated above, the question may arise whether in the course of explanations during the verification proceedings one can rely on the fact of receiving donations. Particularly noteworthy is the lack of reference to Section IV of Chapter 11 of the Tax Code. The legislator deprives the taxpayer the possibility to refuse to testify, which significantly affects its legal situation. This way of legislation makes the position of the taxpayer, who is submitting the explanations in the course of verification proceedings, weaker than the position of the taxpayer who is being questioned on the basis of Art. 199 O.P. The article presents not only the proposals to amend various provisions of the Tax Ordinance Act but also the doctrine and judicial decisions in the discussed area.

8

Does Social Trust Influence Charitable Giving for NGOs?

51%

Waniak‑Michalak H., Perica I.

Comparative Economic Research. Central and Eastern Europe

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2021

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vol. 24

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issue 2

175-191

PL

Celem artykułu jest ustalenie związku między poziomem dochodów organizacji pozarządowych a zaufaniem społecznym do nich. Badanie wykaże, czy zaufanie społeczne mierzone przez Charities Aid Foundation ma wpływ na dochody organizacji pozarządowych z działalności charytatywnej. Analizowane są dochody organizacji pozarządowych w Polsce, Chorwacji oraz Wielkiej Brytanii oraz zmiany w poziomie zaufania społecznego w tych krajach i w dochodach organizacji pozarządowych w latach 2013–2017. Dla realizacji celu badawczego zostały zastosowane takie metody badawcze jak analiza literatury i analiza regresji panelowej. Wyniki analizy regresji panelowej wskazują, że wysokość darowizn zależy nie tylko od poziomu zaufania publicznego, ale także od wielu czynników zewnętrznych. Stwierdzamy, że poziom dochodów organizacji pozarządowych jest różny w zależności od kraju, ze względu na różne poziomy rozwoju gospodarczego tych krajów i ich zamożności. Wyniki pokazują też, że poza obszarem demograficznym, na wysokość przychodów i wysokość darowizn dla organizacji pozarządowych wpływają także cel filantropijny, liczba lat, jakie upłynęły od założenia organizacji (wiek organizacji) oraz model finansowania. Ograniczenia badawcze wynikają z wyboru kilku krajów do analizy. Oryginalność i wartość niniejszego opracowania polega na tym, że problem niskiego zaufania społecznego do organizacji pozarządowych analizowany jest w artykule poprzez powiązanie go z dochodami tych organizacji.

EN

The purpose of the paper is to find a link between the level of NGOs’ revenues and the trust in non‑governmental organisations (NGOs). We investigate if social trust, as measured by the Charities Aid Foundation, influences their charitable revenues. We analyse the revenues of NGOs in three countries: Poland, Croatia and the United Kingdom. We analyse the change in social trust in these countries and revenues in the years 2013–2017. The design and methodology approach includes a literature review and panel regression analysis. The main results of the panel regression analysis indicate that the amount of donations depends not only on the level of public trust but also on certain external and independent factors. We find that NGOs revenues vary from country to country due to different levels of economic development and wealth of countries. The results also show that apart from demographics, NGOs’ revenues and the donations they receive are also influenced by the philanthropic goal, the numer of years since it was established (the age of the organization) and the financing model. The research limitations include the selection of only a few countries for the analysis. This paper’s originality and value lie in the fact that the problem of low social trust in NGOs is analysed by linking it with the NGOs’ revenues.

9

Darowizny, legaty testamentowe i inne sposoby nabywania ksiąg do biblioteki cystersów w Szczyrzycu w okresie staropolskim

51%

Marszalska J. M.

Archiwa, Biblioteki i Muzea Kościelne

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2015

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vol. 103

179-197

EN

Legacies from the donors of the monastery, testamentary depositions and gifts were the main form of supply of books to the library of Szczyrzyc, both in the early days of the monastery as well as over several hundred years of its existence and operation. It was a quite common phenomenon for the vast majority of monastic libraries in the past centuries. In the light of the preserved archival material, and above all the books from the library of Szczyrzyc, it can be concluded that it was one of the most important sources of enlargement of the monastic library. This statement applies to the entire period of the functioning of this library, but especially to the beginning of its formation when the collections mainly included manuscripts and liturgical codes.On the basis of the information about provenance, it is possible to identify three groups of donors to the library of Szczyrzyc: monks (abbots and priors) from Szczyrzyc, secular clergy, representatives of other religious orders and lay people. Among the donated books are primarily theological and liturgical works as well as the collections of sermons necessary for the effective pastoral care of the parish.

10

Modele i źródła fi nansowania partii politycznych

51%

Skotnicki K.

Przegląd Sejmowy

|

2014

|

issue 1(120)

29-48

EN

The author distinguishes internal ( self-fi nancing ) and external ( direct and indirect ) models of political party funding. Following an analysis, he concludes that public funds currently are, and must remain, the main source of political party funding. Public funds are used to pay for current operations and the reimbursement of election campaign expenses. The parties are also use their own sources of funding, not only membership fees. In many countries, an important role is played in this respect by donations, however, the problem arises of whether they can come only from individuals or the legal persons. It is, therefore, reasonable to conclude that the dominant contemporary model of political party funding is a mixed model.

11

A Pole in the Country of Boxers. On the Donation of Col. Jagniątkowski to the National Museum in Warsaw

51%

Pinker M., Popkowska J.

Muzealnictwo

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2023

|

vol. 64

98-105

EN

The paper presents the results of provenance studies related to the donation of Władysław Jagniątkowski (1856–1930) and his wife to the National Museum in Warsaw. Presented to the Museum in 1930, the collection of heritage pieces contains objects from China and Vietnam where the donor was based as a soldier of France’s colonial troops fighting to suppress the Boxer Rebellion. Based on untypical sources: texts written by Jagniątkowski, the Authors analyse the circumstances under which the collection was amassed. The many-sided contextualization of the donation grounded in the investigated texts yields the hypotheses on the impact of the donor’s personal experiences and colonial conditioning on the provenance of the historic pieces. The research into the provenance of the Jagniątkowskis’ donation serves as a good example of potential challenges faced by individuals aiming at conducting investigation to present a full provenance of museum objects. It also forms part of the increasingly more popular research into and verification of Western collections of Chinese art amassed during the Boxer Rebellion.

12

Kultura komunikacji w streamingu: donacje i reakcje - studium przypadku

51%

Cyrek B., Popiołek M.

Acta Universitatis Lodziensis. Folia Linguistica

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2022

|

vol. 56

239-253

EN

The aim of the article is to indicate selected features of messages sent in online donations during live broadcasts on YouTube. The research material consisted of 10 gaming livestreams broadcasted in 2020 by one streamer. The authors analyzed over 800 messages using the method of qualitative content analysis, indicating the scale of the occurrence of communication forms such as salute, farewell, greeting or community’s catchword. In addition, the analysis also included streamer’s reactions.

PL

Celem artykułu jest wskazanie wybranych cech komunikatów wysyłanych w donacjach internetowych w czasie transmisji emitowanych na żywo w serwisie YouTube. Materiał badawczy stanowiło 10 livestreamów o tematyce growej, emitowanych w roku 2020 przez jednego streamera. Wykorzystano metodę jakościowej analizy treści. Autorki przeanalizowały ponad 800 wiadomości, wskazując skalę występowania takich form komunikacyjnych, jak: powitanie, pożegnanie, pozdrowienie czy slogan społeczności. Analiza objęła również reakcje ze strony streamera.

13

Beyond the late medieval economy of salvation: the material running of the Transylvanian mendicant convents

41%

Florea C.

Hereditas Monasteriorium

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2013

|

vol. 3

97-110

EN

The study aims at discussing the modalities with which the material running of the mendicant friaries of late medieval Transylvania was integrated into urban economic life. In the last centuries of the Middle Ages, the friars started to play an increasingly important role in the economy of salvation, a situation which often led to conflicts that occurred between the mendicants and the parish church. The main Transylvanian urban centers were largely monoparochial in the timeframe between the thirteenth and the sixteenth centuries and their religious life was cemented by the collaboration between the parish and the city councils. Whilst the urban leadership managed to take in firm hands the administration of the parochial patrimony, it would be worth investigating to what extent such a development could be identified in the case of the mendicant friaries. The analysis of the most important Dominican houses in Transylvania allowed for identification of the attempts made by the urban magistrate in order to control the friaries’ incomes resulted from donations and testamentary clauses, as well as to employ the friars in various activities related to urban economy.

14

Kalendarze z kolekcji Ignacego Wolskiego w zbiorach Muzeum Narodowego w Krakowie

41%

Lubera A.

Z Badań nad Książką i Księgozbiorami Historycznymi

|

2019

|

issue 13

223-255

EN

A small but valuable collection of calendars was donated to the National Museum in Krakow in 1896, 1898 and 1906 by Ignacy Wolski, a Warsaw bibliophile. In the article an overview of these publications is given for the first time. The donation consists of calendars diverse in form and content, published from the end of the 18th century to the early 20th century. Only ten of them were found during the research in the Museum. Most of the preserved calendars was marked with characteristic provenance stamps or stickers;a part of them has some historical notes written by Wolski. They are a great testimony of the past. Wolski’s motifs and idea behind collecting calendars and leaving these publications for future generations in the Museum were also presented in the article.

15

Wybrane wydatki spółek z udziałem Skarbu Państwa - nadzór nad fundacjami i ich gospodarka finansowa

36%

Kosiarz E., Szałkowski D.

Kontrola Państwowa

|

2024

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vol. 69

|

issue 3 (416)

64-76

EN

Since companies with the State Treasury’s share are businesses entrusted with managing national assets, in 2016 the then Minister of State Treasury tasked companies with introducing sponsoring rules compliant with the principles and standards set forth in the document entitled “Good practices in sponsoring for companies with State Treasury’s share”. The basic rule is that sponsoring should be transparent and responsible, it should fulfil the conditions of long-term economic and financial stability, and provide measurable results. It was emphasised that sponsoring activities may be undertaken by companies that had an operating profit in the previous financial year, and that have funds on their current accounts on the day of signing sponsoring agreements. The audit dedicated to expenditure on sponsoring in state companies examined mainly such aspects as: whether sponsoring is regulated in a company, sponsoring by entities with long term economic and financial stability, and in accordance with plans, measuring their effects and settlements. In the years 2017–2021, nine companies spent around PLN 795 million in total. As a worrying trend there came a significant increase in spending on sponsoring – from PLN 111.5 million in 2017 to PLN 228.7 million in 2021.

PL

Analiza działań państwowych spółek dotycząca sponsoringu, darowizn i wydatków na usługi prawne wskazuje na poprawę w tym obszarze, niemniej część podmiotów nadal omija regulacje wewnętrzne bądź w ogóle takich przepisów nie posiada. Jest to niepokojące, zwłaszcza że wydawano na nie dziesiątki, a nawet setki milionów złotych. Badaniem objęto także fundacje, których głównymi darczyńcami były kontrolowane spółki1. Stwierdzono brak jakiegokolwiek nadzoru nad tymi jednostkami. Planowano skontrolować 32 podmioty, jednak badania ostatecznie przeprowadzono w 9 spółkach2, 8 fundacjach3 i 5 gminach4. Objęto nimi lata 2017–2021. Kontrolerów NIK, uniemożliwiając przeprowadzenie kontroli, nie wpuściło na swój teren 10 podmiotów (sześć spółek i cztery fundacje), w tym te wchodzące w skład Grupy Kapitałowej Orlen (Orlen SA, Energa SA, PGNiG SA), a także fundacje, w których głównymi mecenasami są wspomniane spółki.

16

Poverty or not? Economic aspects of the mendicant friaries in medieval Transylvania

31%

Lupescu Makó M.

Hereditas Monasteriorium

|

2013

|

vol. 3

111-133

EN

Research on the economic activity of the mendicant orders started to become popular with historians studying monastic life in the Middle Ages only in last decades, thus there is little bibliography on the topic. However the fact that there were and are running vast methodological attempts for research such as the MARGEC project, which go past the factual exchange of information and suggest viable methods to reveal the details regarding the economic activity of the mendicant orders of Central Europe in the Middle Ages should be considered an important step. Thus, it is the aim of this paper to continue to enrich the situation of the mentioned research tendency in a small way by examining the gifts of the wills and donations made to the mendicant friaries of Transylvania and to contribute to a broader and more complex understanding of the relationship between the Transylvanian mendicant orders and different economic activities in the medieval period. Giving a general outline of Transylvanian mendicant monasticism in the Middle Ages with its specifically Hungarian characteristics, we analyze the three most frequent types of real estate donations given to these religious institutions of Transylvania. It is clear that the results of the analysis of the given immovable properties to the friaries can be used not only for a better knowledge of the material culture of these religious institutions or for the donation and testamentary practice of the time, but they also can help us to chart the goods of the friaries. Having this data we can make further analysis regarding the economic situation of the friaries, what kind of property each friary had and how they could manage these goods in order to have a prosperous life.

Refine search results

The poverty and the power

Influence of the financial and non-financial information on the results of the public benefit organizations

Refurnishing the Home in Post-War Neoliberalism: Consumption Strategies in the Sarajevan Household Economy

Zbožné dary a nadace a jejich fundátoři v Krnově v 17. a 18. století

Симон Петлюра в памяти своих соратников в период межвоенной Волыни

Antiker Umgang mit Wahrscheinlichem: einige Beobachtungen in den dokumentarischen Quellen

Powołanie się na fakt nabycia własności rzeczy lub praw majątkowych w toku czynności sprawdzających jako przesłanka zastosowania sankcyjnej stawki podatku od spadków i darowizn

Does Social Trust Influence Charitable Giving for NGOs?

Darowizny, legaty testamentowe i inne sposoby nabywania ksiąg do biblioteki cystersów w Szczyrzycu w okresie staropolskim

Modele i źródła fi nansowania partii politycznych

A Pole in the Country of Boxers. On the Donation of Col. Jagniątkowski to the National Museum in Warsaw

Kultura komunikacji w streamingu: donacje i reakcje - studium przypadku

Beyond the late medieval economy of salvation: the material running of the Transylvanian mendicant convents

Kalendarze z kolekcji Ignacego Wolskiego w zbiorach Muzeum Narodowego w Krakowie

Wybrane wydatki spółek z udziałem Skarbu Państwa - nadzór nad fundacjami i ich gospodarka finansowa

Poverty or not? Economic aspects of the mendicant friaries in medieval Transylvania