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EN
The current phase of low interest rates poses major challenges for banks. A continuous decline in the interest result, which is so important for the profitability of banks, has been observed for years, as it is becoming increasingly difficult for banks to generate sufficient income from the interest margin. This is partly due to the European Central Bank’s expansive monetary policy. However, other factors, such as advancing digitization, also play a role here. The structure of the German banking market and the mostly strong focus of German banks on interest-bearing business are also increasingly becoming a problem. Still, the question arises, whether the current phase of low interest rates is actually a serious threat to banks or whether they are complaining at a high level.
EN
Aim. The study intends to determine the influence of socio-economic status on academic interest of secondary school students in Meghalaya. The study was conducted in two districts of Meghalaya i.e., in East Jaintia Hills and West Jaintia Hills Districts. Method. The researcher used sequential explanatory design for collecting the necessary information. The procedure of data collection was that the researcher constructed a semi-structured interview schedule whereby it was validated by the experts in the field of education. In order to determine the influence of socio-economic status on academic interest of secondary school students, the researcher conducted an in-depth interview on 50 secondary school students who were studying in class X. These students were selected purposively from two districts of Meghalaya. The interview was conducted at school premises and the necessary information collected from students was recorded and transcribed to obtain the results. Results. Based on the interview conducted, the study found that socio-economic status did not influence the academic interest of the secondary school students; however, student’s high aspirations, their interest in various subjects, their ambitions, determination and will power to work hard in their studies influence their academic interest. Conclusion. Socio-economic status was not found to have influences on the academic interest of the secondary school students and on the whole the present study suggested for teachers and parents to work cooperatively in order to help students realize their goals and desires.
EN
The interest concept in former authors (like Herbart, Dewey, Fryer, Strong and others) whose approaches can be considered to be traditional and approaches of contemporary authors to this concept (Savickas, Krapp, Silvia and others) are analyzed in the study. The causes of using the interest concept without the vocational attribute - contrary to the fact that the concept used in this way is related in its meaning to the vocational interest - are clarified. In the conclusion, an attempt at a synthesis in the form of a proposal of a definition taking into consideration both traditional and contemporary approaches to interests research is presented.
EN
Cognitive states are typical of students’ educational activity, which is accompanied by high activity of cognitive processes. Management of this activity is impossible without the knowledge of the structure, function, and mechanisms of actualization of cognitive states in various learning situations. The research relevance of the problem of cognitive states in the context of students’ intellectual activity is due to their unique role in the regulation of the thinking process, maintaining a steady focus on the solution of the problem within a certain period of time. The purpose of this article is to study the structure of the cognitive states that arises in the process of solving intellectual problems (through the example of carrying out R. Amthauer’s intelligence structure test). Leading methods to the study of this problem were tests with standardized questionnaires and retrospective self–reports. According to the results of factor analysis, ten key factors underlying the structure of the typical cognitive state of interest/mental stress have been identified. A system–forming factor of this condition has been emphasized, which is an “attitude” to intellectual activity in the context of the overall semantic orientation of the subject. The obtained results can be of interest to researchers in the field of psychology of emotions as well as to specialists involved in the diagnosis of students’ intellectual abilities.
EN
This paper does not aspire to offer an overall presentation of Prof. Jan Boć’s contribution to the concept of interest, but is intended to point out several views of this author on the design of legal interest in administrative law, including an attempt to assess their validity.Some of these views now require revising, others give them a fresh look. Professor Jan Boć commented on the relationship between public law and private law, made successful attempts to define the relationship. In the area of Professor Jan Boc’s academic interests, there has always been the individual, and therefore the Professor devoted considerable space in his work to the construction of legal interest of the individual, which went beyond the traditional definition describing the conceptof public interest.
EN
The article deals with theoretical and methodical aspects of the influence of free education on the development of creative abilities of children of the 6th year of life. The pedagogical conditions for the development of artistic creativity in children of the 6th year of life are determined and substantiated. The complex of classes for children of the 6th year of life is represented on the basis of a free choice of visual tasks, and the effectiveness of their influence on the development of artistic creativity of children has been experimentally tested. Classes are based on the age and individual characteristics of children based on the integration of different types of visual activities, different techniques and methods of image.
EN
The teacher’s skills in conducting the lesson and choice of teaching methods play an essential role in creating students’ interest in biology. The aim of the research was to study the opinion of secondary school students and biology teachers regarding the most successful teaching methods used in biology lessons and viable options to make biology lessons more interesting. The research comprised polling students and biology teachers from several schools, namely: 2 secondary schools in Jelgava, 2 in Riga and 1 in Vecumnieki. The responses revealed that 58% of students find biology lessons interesting. 56% of students indicated that their ability to focus attention during biology lessons depends on the task presented to them. Most of all they prefer watching the teacher’s presentations, listening to their teacher telling about the actual topic as well as performing laboratory work and group-work. Many students like participating in discussions, whereas a far smaller number would do various exercises, individual tasks, fill out worksheets or complete projects. Least of all students wish to work with the textbook. The methods most frequently applied by teachers are as follows: lecture, explanation, demonstration, and discussion. Teachers believe that their students prefer laboratory work and discussions as well as listening to their teacher and watching presentations or films. They also indicate at the necessity to link theory with practice and to involve information technologies. While teaching their subject biology teachers try to establish relationship between theory and real life in order to develop their students’ interest in natural processes.
Prawo
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2014
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issue 316/1
17 - 30
EN
In the article the issue of the institution of interest capitalization with ban on anatocism has been looked into. Turning to the institution of the capitalization of interest, their legal nature has been outlined, showing therefore the duality of the presented side benefit. Given the following division of interest, the capitalization of equity and default interest have been separately delineated. Concerning the issue of the capitalization of equity, an attempt has been made to clarify the legal basis of charging interest. In addition, it has proven necessary to clarify doubts related to the maturity of the claims in the case of periodic interest capitalization. Whereas in the case of default interest, the legal notion of delay has been outlined, also explaining concerns about Article 481 § 1 of the Civil Code. Furthermore, the issue of its legal nature has been decided by indicating whether it should be classified as ius dispositivum, or perhaps, as ius cogens. Ban on anatocism cannot be discussed without addressing the doubts raised concerning its scope, namely whether it applies exclusively to default interest, or also to equity interest. An essential element in this discussion is to present the essence of derogation from ban on anatocism. Firstly, after the formation of arrears, parties may agree to capitalize the interest. Another exception refers to the concept of long-term loans granted by credit institutions. This formulation requires a thorough explanation: first, of the concept of long-term loans and then, of credit institutions. The third exception nis instituting legal action, in which it is legal proceedings that are the most questionable matter, from which it is possible to enforce the capitalized interest. Given the current legal regulation, it should be noted that it is not sufficient to resolve doubts concerning the normative character of the institution of interest capitalization with ban on anatocism. Such reasoning leads to suggest further proposals de lege ferenda.
EN
Security science in Czech Republic only postulate its scientific terminology. Difficulties in communication within and outside the newly created and evolving multidisciplinary scientific field is also reflected in the development and application of new concepts. Some concepts are already in place and are completely or at least partially understandable. They must be clearly defined and circumscribed. The problem does not lie in misunderstanding of terminology and specialized terminology specifying. The problem is, on the contrary in the vague and inconsistent use of terms most general, which are commonly used while part of a general, non-specialized language. Examples are the concepts of “security”, “interest”, “threat”, “risk”, “conflict” and others. Described unsatisfactory state of interdisciplinary shared a few overarching security terminology has led to the emergence of Czech security terminology.
PL
Moralne potępienie lichwy znajduje swoje odzwierciedlenie w ustawodawstwach niektórych państw Unii Europejskiej. W ramach regulacji prawa prywatnego tych państw możliwe jest wyróżnienie dwóch zasadniczych modeli ustalania maksymalnej wysokości odsetek: modelu francuskiego i modelu niemieckiego. Ponadto w państwach tych obowiązują również regulacje prawa karnego, w świetle których lichwa stanowi przestępstwo. W Polsce, zawarte w Kodeksie cywilnym regulacje dotyczące maksymalnej wysokości odsetek ulegały zmianom na przestrzeni lat. Ostatnią dokonaną zmianą jest dodanie do tego aktu prawnego przepisów bezpośrednio odnoszących się do kwestii ograniczenia wysokości możliwych do zastrzeżenia w umowie odsetek za opóźnienie w spełnieniu świadczenia pieniężnego.
EN
Moral condemnation of usury is reflected in the laws of some countries of the European Union. In the framework of the rules of private law of these countries, it is possible to distinguish two basic models for determining the maximum amount of interest: the French model and the German model. Moreover, in these countries also apply rules of criminal law according to which usury is a crime. In Poland regulations contained in the Civil Code regarding the maximum amount of interest have changed over the years. The last amendment adds to the Civil Code the provisions directly related to the issue of restricting in contract an excessive height of interest for delay in meeting the cash benefit.
11
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Content available

Anatocism in the Czech Tax Law

75%
Financial Law Review
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2022
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vol. 25
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issue 1
179-186
EN
The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order. The aim of this paper is to assess the outcome of the above-mentioned disputes and to determine whether the current legislation still allows taking interest on interest in tax law. Author draws conclusions mainly from case law of the Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.
EN
The article presents the results of surveys conducted in the academic year 2016/2017 among full-time students of the Faculty of Social Sciences of the University of Warmia and Mazury in Olsztyn. They dealt with the issues of conditions for the selection of pedagogical studies. Attention was drawn to the importance of both personal qualities and interests in making educational and professional decisions. The motives that inspired respondents to study under thechosen field were described. It indicates what expectations towards the process of studying and then professional work are formulated by students of pedagogical studies at the first and secondlevel of education
PL
Reprezentacja interesów regionu na forum międzynarodowym jest niezwykle ważnym elementem wspierania i przyspieszania rozwoju społeczności lokalnych i regionalnych. Współdziałanie różnych podmiotów, w tym miast oraz innych struktur terytorialnych, przyczynia się do przezwyciężania słabości tkwiących w poszczególnych regionach i wykorzystywania istniejących szans. Niektóre struktury regionalne i transgraniczne radzą sobie dość dobrze i wypracowują skuteczny model reprezentacji wspólnych interesów, inne z kolei mają z tym spore problemy. Celem zasadniczym zaproponowanej analizy jest próba zweryfikowania tezy, iż Związek Miast Bałtyckich (Union of the Baltic Cities, UBC) pozwala skutecznie wspierać interesy regionu bałtyckiego i przyczynia się do przezwyciężania słabości tkwiących w tymże regionie oraz wykorzystywania istniejących szans, dzięki różnym wspólnym działaniom. Warto przypomnieć, że Związek Miast Bałtyckich jest aktywną siecią współpracy ponad 100 miast członkowskich, powstałą w celu rozwijania współpracy i wymiany doświadczeń pomiędzy miastami członkowskimi. Nadrzędnym celem ZMB jest dążenie do demokratycznego, gospodarczego, społecznego, kulturalnego, jak i przyjaznego dla środowiska rozwoju regionu Morza Bałtyckiego. Związek Miast Bałtyckich został powołany do życia na konferencji założycielskiej, która odbyła się w Gdańsku, w dniach 19-20 września 1991 roku, podczas której przedstawiciele 32 miast podpisali deklarację wyrażającą wolę utworzenia organizacji zrzeszającej miasta bałtyckie. Wieloletnia współpraca stanowi zatem doskonałą okazję do próby oceny dokonań tej struktury działającej ponad granicami państw.
EN
Representation of interests of the region in international forums is an extremely important element in supporting and accelerating the development of local and regional communities. The cooperation of various entities, including cities and other territorial structures, contributes to overcoming the weaknesses of the various regions and the use of existing opportunities. Some regional and cross-border structures can cope fairly well and work out an effective model for representation of common interests, while others have big problems. The main goal of the proposed analysis is to verify the thesis that the UBC (Union of the Baltic Cities, UBC) can effectively promote the interests of the Baltic region and contributes to overcoming the weaknesses of the region and using existing opportunities, through various joint actions. It is worth remembering that the UBC is an active cooperation network of over 100 member cities and was founded in order to develop cooperation and exchange of experiences between the member cities. The fundamental UBC goal is to strive for democratic, economic, social, cultural and environmental development of the Baltic Sea region. The UBC has been brought to life at the Founding Conference, held in Gdansk on 19-20 September 1991, during which representatives of 32 cities signed the Declaration expressing a wish to create an organization of Baltic cities. Long-term cooperation of this crossborderly operating structure is therefore an excellent opportunity to try the assessment of its achievements.
PL
Obowiązujący system monetarny jest oparty o pieniądz dłużny. Jego kreatorem są głównie banki komercyjne. System zaciągania długów w instytucjach prywatnych niesie ze sobą niebezpieczeństwo uzależnienia. Państwa zależne od swoich wierzycieli zawsze będą podatne na naciski polityczne. Problem jest tym większy, im bardziej system, w ramach którego pieniądze są pożyczane, wymyka się spod kontroli publicznoprawnej. Istotną rolę odgrywa w nim również poziom moralności obsługujących go ludzi. Wydaje się, że obecny system tworzenia pieniądza publicznego nie jest zadowalający, czego dowodem są powtarzające się cyklicznie kryzysy. Stąd konieczność zmian zarówno na płaszczyźnie instytucji, jak i etyki rynków fi nansowych.
EN
The current monetary system is based on debt money. Its creators are mainly commercial banks. The debt collection system in private institutions carries the risk of addiction. Countries dependent on their creditors will always be susceptible to political pressure. The problem is the greater, the more the system under which money is borrowed, escapes public- law control. An important role is also played by the level of morality of people serving it. It seems that the current system of creating public money is not satisfactory, a evidenced by repeat crises. Hence, there is the necessity of changes both at the level of institutions and the ethics of fi nancial markets.
EN
The article deals with the peculiarities of the American pedagogical ideas at the end of the ХІХth – the beginning of the ХХth centuries, considering ideas of pragmatic pedagogy by such representatives as W. James, F. Parker, E. Thorndike, F. McMurry, P. Monroe. There are the following theoretical methods that are used in the article: analysis, synthesis, generalization, classification, interpretation of historical and pedagogical sources with the purpose to decide the status of the problem and its correlation with important scientific researches of our time. The author points out that the end of the XIXth century in the US has marked a turning point for the pragmatic pedagogy, which principles differ from the traditional educational paradigm. Besides, the article proposes the number of the brightest pragmatic pedagogy representatives. Among them there are W. James (the main aims of the new pedagogy are: to provoke interest – to foresee – to prepare – to impart knowledge – to fix a result – to promote further development; the best method of teaching is a comprehensive information review with the help of multiple repetition that, as a result, turns into a habit; the interest is a continuation of unconditioned instincts); E. Thorndike (education is an organization of stimulus and response; three laws of learning: the law of readiness, the law of exercise and the law of effect); F. McMurry (the factors that influence the educational process: achievement of certain goals, extrapolation of ideas, formulation and usage of ideas, evaluation of the statement correctness and importance, memorizing, providing with a positive attitude to knowledge, stimulation of personality development); P. Monroe (modification of the school curriculum according to the social development needs) and others. As for the prospects for further research, they are connected with the comparison of the American pragmatic pedagogy and Ukrainian pedagogy at the end of the ХІХth – the beginning of the ХХth centuries. We could distinguish similarities and differences, trace the implementation of the American educational ideas into the educational process of the Ukrainian schools during the named period.
16
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PL
W niniejszym artykule autorka omawia zagadnienia związane z umową o transfer wynagrodzenia, a w szczególności charakteryzuje ten rodzaj umowy, wskazuje podstawy prawne transferu wynagrodzenia, a także dokonuje oceny umowy we współczesnych stosunkach prawa pracy. Autorka uwzględnia w opracowaniu orzecznictwo Sądu Najwyższego.
EN
In the article „Salary transfer contract” the author discusses issues concerning salary transfer contract. In particular, the author describes this sort of agreement, clarifies legal basis of salary transfer contract as well as evaluates the contract existing in contemporary relations of employment law. The author takes into account actual jurisprudence of the Polish Supreme Court.
EN
One of the basic assumptions of the amendment to the Code of Civil Procedure from 4.07.2019 is to counteract the parties' abuse of procedural law, so making the rights provided for in the provisions of use incompatible with the purpose for which they were established (Article 41 of the Code of Civil Procedure). The legislator significantly expanded the scope of the sanctions, which can be applied by the court in the event of abuse of procedural law by a party. The legislator rightly considered that disloyal and dishonest behavior of a party, especially those affecting the unjustified extension of proceedings, should be incriminated in a much broader scope than before. Although the introduction of new trial measures aimed at implementing the principles of loyalty in civil proceedings should be assessed positively, their structure raises serious doubts from the theoretical and practical point of view. The aim of the article is to present the practical aspects of applying the measures provided for in Art. 226(2) § 2 of the Code of Civil Procedure.
PL
Jednym z podstawowych założeń nowelizacji kodeksu postępowania cywilnego z 4.07.2019 r. jest przeciwdziałanie nadużywaniu przez strony prawa procesowego, a więc czynieniu z uprawnień przewidzianych w przepisach użytku niezgodnego z celem, dla którego je ustanowiono (art. 41 k.p.c.). Ustawodawca znacznie rozszerzył zakres przedmiotowy sankcji, które mogą być stosowane przez sąd w przypadku nadużycia przez stronę prawa procesowego. Ustawodawca słusznie uznał, że nielojalne i niesumienne zachowanie strony, szczególnie mające wpływ na niezasadne przedłużenie postępowania, powinno zostać inkryminowane w znacznie szerszym zakresie niż dotychczas. Chociaż wprowadzenie nowych środków procesowych zmierzających do realizacji zasad lojalności w postępowaniu cywilnym należy ocenić pozytywnie, to ich konstrukcja budzi poważne wątpliwości z punktu widzenia teoretycznego i praktycznego. Celem artykułu jest przedstawienie praktycznych aspektów zastosowania środków przewidzianych w art. 226(2) § 2 k.p.c.
EN
Contemporary art often contains disruption of form and content, here operationalised as syntactic and semantic violations. The presented research examined whether violated paintings evoke interest in viewers and who in terms of personality and expertise would be interested in this type of art. Expert (N=37) and naive viewers (N=56) appraised 20 paintings (divided into four groups, i.e. no violation, single syntactic or semantic violation, and both violations) and filled in measures of Big Five and Need for Closure. In general, conflictual paintings evoked more interest in viewers, however the effect was significant only for syntactic violations. No interactions between types of violation, individual differences, and appraisal were observed. Expertise did not predict reaction of interest. In turn, we found that individuals high on Openness and Need for Closure and low on Neuroticism experienced more interest towards contemporary paintings.
PL
Sztuka współczesna często zawiera celowe zakłócenia formalne i treściowe. W niniejszym tekście zostały one zoperacjonalizowane jako niespójności syntaktyczne i semantyczne. Prezentowane tutaj badanie miało na celu określić czy niespójności w obrazach wzbudzają zainteresowanie widzów, a także które charakterystyki widzów w kontekście cech osobowości oraz wiedzy eksperckiej będą predyktorami zainteresowania tego typu sztuką. Eksperci (N=37) oraz laicy (N=56) oceniali 20 obrazów podzielonych na cztery grupy (tj. bez niespójności, zawierające tylko jeden typ niespójności: semantyczny lub syntaktyczny, oraz zawierające oba typy niespójności), a następnie wypełniali kwestionariusz Wielkiej Piątki oraz Skalę Potrzeby Poznawczego Domknięcia. Wyniki badania wskazują, że obrazy zawierające niespójności wywołują większe zainteresowania odbiorców, jednak ten efekt jest istotny wyłącznie w przypadku niespójności syntaktycznych. Nie stwierdzono interakcji pomiędzy typem niespójności w obrazie, różnicami indywidualnymi oraz dokonanymi ocenami obrazów. Ekspertyza nie była predyktorem zainteresowania. Natomiast wysoka otwartość na doświadczenie, wysoka potrzeba domknięcia poznawczego oraz niska neurotyczność okazały się predyktorami zainteresowania współczesną sztuką wizualną
19
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Pośmiertne interesy osoby

63%
EN
Does the interest of a person go beyond the limits of her life? In the article we advocate the realistic view, proclaiming that interests of a person continues even after her death. In contemporary philosophy the realistic view of the post-mortem interests, already outlined by Aristotle, had been delivered by Joel Feinberg. The paper associates an ontological thread with a moral philosophy and general reflection on the notion of a person. Developing the Timothy Chappell’s idea, we introduce the term of personal stance, which is an aspect of the proleptic nature of the concept of a person. Since personal stance includes also a dead person, she belongs to the primary moral constituency. This fact clarifies our concern for the posthumous fate. Lastly, we argue that in the light of private law posthumous interests are to be understood as personal rights.
EN
Purpose. Forms of physical activity people take up depend on sex, place of residence, age, season of the year and many other factors. The aim of the study was to find out what forms of physical activity senior high school students in Wrocław are interested in, and analyze them. It was assumed hypothetically that their interests depend upon sex, age and school the participants attended. In order to verify this hypothesis, the following research questions were posed: 1. Which forms of physical activity are senior high school students in Wrocław interested in? 2. Which of them are girls interested in and which are boys interested in? 3. Which forms of physical activity are students in various grades interested in (grades one, two and three)? 4. Which forms of physical activity are students of one school interested in and do they differ from those of students attending other schools? 5. Do interests in forms of physical activity depend upon age, sex and school? Methods. The study comprised 789 students (486 girls and 303 boys) of grades 1–3 of six senior high schools in Wrocław. The basic research method was a diagnostic survey and the technique was a questionnaire. For the purpose of determining their interests in forms of physical activity, a standardized survey questionnaire was used: ‘Interests in the scope of physical activity’.
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