Conducting business in form of a limited liability company or joint-stock company entails economic double taxation. This problem does not exist in France, where enterprises have the possibility to choose a tax regime. A partnership can choose the tax regime applicable for a limited liability company, or it can work the other way around and certain companies may choose to be taxed only at the level of the shareholders. The remaining option is provided for family-run liability companies and for some companies who are starting out their activities. The flexibility of French tax law stimulates business activity.
The article presents the emblematic decoration of the facades of the Jesuit college in Toruń (1701), which is known exclusively from iconographic sources (drawings by George Friedrich Steiner, 1744). The author of 24 emblems painted in cartouche al fresco was the Jesuit Jakub Willant (1658–1703). The decoration was made at the end of the construction of a new building (1699–1702), founded by the bishop of Kuyavia (later the bishop of Cracovia) Stanisław Dąmbski. Almost all emblems (22) directly came from the work commemorating one hundred years of the Flandro-Belgian province of Jesuits "Imago primi saeculi Societatis Iesu a provincial Flandro-Belgica eiusdem Societatis repraesentata" (Antwerp, Officina Plantiniana of Balthasar Moretus, 1640, drawings attributed to Cornelis Galle the Elder), connected with Jan Bolland and Jan de Tollenaer. The book was used by Jesuits (also in Poland) as a pattern and manual of emblem studies. The anonymous creator of the programme of the Toruń decoration took over from it the idea of commemorating one hundred years of the foundation (1593), as well as up-dated compositions enabling to present the specific character of the mission in Protestant Toruń. The emblems showed the fight with enemies of the Order and the future glory of the persecuted. They manifested how groundless and ineffective the Protestant attacks towards the College were, representing the vision of the “bulwark of religion” defended by Jesuit priests, military chaplains and teachers. Willant’s work demonstrated the denominational situation in Toruń predicting more conflicts in the future. The emblem decoration from Toruń did not have any equivalents in artistic realizations in Europe of that time as far as composition (the way of distributing cartouches on the building’s facades) and the bluntness of the propaganda were concerned. The emblem programme inspired by the Antwerp collection, and perhaps also by Toruń’s Protestant decorations (the Town Hall, Academic Gymnasium), constituted a creative association with the tradition of Jesuit emblems (comp. affixiones) and occasional art with its rhetorical rules and local specific character.
The article is concerned with the definition of the “hieroglyphic” which was used in the territory of the Polish-Lithuanian Commonwealth from the 17th to the 18th century. It takes into consideration the definition found in linguistic dictionaries and studies the area of rhetoric and poetics (printed and handwritten texts, mainly Jesuitical and Piarist ones). Apart from terminological allusions in literary texts they constitute the basic sources of information for understanding emblems and symbols (Polish writing lacks a separate treatise on issues related to symbolical genres). Polish definitions were far from egyptological issues or the hermetic tradition. During the review of material, attention has been afforded to the blurring of the differences between symbolical genres (for example considering the hieroglyphic as equivalent to an emblem or symbol due to their “symbolic” character, and using hieroglyphics as an emblematic pictorial element) was to a great extent caused by the rhetorical character of their reception. The use of scripts and dictionaries of symbols lead to the loosening of the definition of the hieroglyphic after the first half of the 17th century, and to the use of the hieroglyphic to name motifs or comparisons regarded as abstract, mysterious and allegorical. The key issues related to the definition of the hieroglyphic in Poland invovlved defining the relationship between the genre and image or writing. Among other things, the relationship between hieroglyphics and Egyptian letters was emphasized, the lack of the lemma, the use of sign images or sentences. Due to the influence of studies on the art of memory, hieroglyphics were perceived as compositions consisting of letters of rebus-like character and pictorial alphabet. In the last years of the 17th century the genre has gained interest due to cryptography and universal language. In Poland hieroglyphics were mainly understood as animal and object symbols of simplified, abstract and established, traditional meaning. They were also seen in the context of Egyptian keepsakes from the past and the mysterious sacrum. Attention was also given to this genre in the context of heraldry (coats of arms were perceived as hieroglyphics of representatives of noble families). It was believed that hieroglyphics stemmed from the principle of similarity (similitudo, sometimes identified with allegory), as well as metonymy and synecdoche. In the rhetoric of the turn of the 17th and 18th centuries, hieroglyphics were combined with the moral doctrine which is typical of emblematics. In the first half of the 18th century it was common to simplify information about hieroglyphics and to reduce the historical content and sacral aspect of the genre in favor of symbolism and iconology. The enigmatic nature of meaning has gained a pejorative sense. The material which has been subject to analysis (a list of handwritten rhetoric and poetics has been included in the annex) has proved that the reception of hieroglyphics has exerted a decisive influence on the distinctness of Polish emblematics. What may be clearly seen in the context of the definition of the hierogliphicum is the specificity of symbolical writing on the territory of the Polish Republic – the borderline between the emblem and stemma
DOI: 10.19251/ne/2019.30(8) Streszczenie Wysoka jakość kapitału ludzkiego jest warunkiem sukcesu organizacji i kluczowym czynnikiem wzrostu gospodarczego. Jakość tą osiąga się m.in. poprzez zapewnienie odpowiednie kształcenia na poziomie wyższym. Uczelnie wyższe w Polsce mają możliwość korzystania z funduszów UE na rozwój, poprawę warunków i tym samym jakości kształcenia. W artykule podjęto próbę oceny znaczenia funduszów UE w gospodarce finansowej uczelni wyższych w Polsce w okresie obowiązujących ram finansowych 2014-2020. Z przeprowadzonej analizywynika, że zarówno uczelnie publiczne jak i niepubliczne korzystają z unijnych funduszów, jednak środki te odgrywają raczej uzupełniającą rolę w gospodarce finansowej szkół. Projekty unijne raczej poprawiają wizerunek uczelni w otoczeniu oraz świadczą o sprawności operacyjnej organów zarządzających. Słowa kluczowe: uczelnie wyższe, fundusze Unii Europejskiej.
Artykuł został poświęcony tematyce związanej z bezpieczeństwem i higieną pracy. Celem publikacji jest zbadanie przyczyn wypadkowości w wielu branżach i grupach zawodowych oraz weryfikacja wyników badań prowadzonych przez Główny Urząd Statystyczny. Tematyka wypadkowości jest jednym z kluczowych zagadnień bezpieczeństwa przestrzeni pracy, bowiem nie da się jej wyeliminować i dotyczy ona wielu aspektów odnoszących się również do życia codziennego. Codziennie każdy z nas jest narażony na działanie wielu czynników mogących powodować sytuacje potencjalnie wypadkowe. Dlatego podjęto temat wypadkowości w ujęciu zarówno statystycznym na bazie danych GUS, jak i badań prowadzonych w określonych grupach ankietowych w województwie śląskim. Badania realizowane były za pomocą formularza internetowego i zawierały szereg pytań z zakresu wypadkowości. Jak wykazali respondenci, jako główną przyczynę powstawania wypadków przy pracy wskazuje się czynnik ludzki. Natomiast jako czynnik, z jakiego udziałem wypadek miał miejsce, podaje się uderzenie w obiekt nieruchomy. Z przeprowadzonej analizy porównawczej wynika, że w obu badaniach kluczowe czynniki się pokrywają. Nie da się jednak jednoznacznie w sposób uniwersalny określić jednego prawidłowego czynnika powodującego wypadek przy pracy, który determinowałby jego powstawanie w miejscu pracy.
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