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- 2024-05-29
Opodatkowanie nieodpłatnych świadczeń związanych z zapewnieniem pracownikom miejsc noclegowych – rozważania podjęte na kanwie wyroków NSA z 1 .08.2023 r.: II FSK 1246/21 oraz II FSK 270/21
Od dłuższego czasu w praktyce sądów administracyjnych, w tym Naczelnego Sądu Administracyjnego, ugruntowała się linia orzecznicza, stosownie do której zapewnienie pracownikowi miejsca noclegowego w sytuacji delegowania go do pracy w oddaleniu od jego miejsca zamieszkania stanowi nieodpłatne świadczenie w rozumieniu art. 12 ustawy z 26.07.1991 r. o podatku dochodowym od osób fizycznych 1 – dalej u.p.d.o.f. – a przez to podlega opodatkowaniu. Naczelny Sąd Administracyjny w wyrokach z 1.08.2023 r. 2 przyjął odmienną interpretację. Korzystając z wykładni prounijnej, przyjęto brak opodatkowania tego rodzaju świadczeń, jeżeli pracownik wykonuje obowiązki służbowe w innym państwie członkowskim UE. W ramach niniejszego artykułu autorka rozważy, czy przedmiotowe orzeczenia mogą zapoczątkować przełamanie dotychczasowej linii orzeczniczej.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2024-01-22
Cross-Cultural Preferences for Women’s Waist to Hip Ratio and Men’s Shoulder to Hip Ratio: Data From Iran, Norway, Poland, and Russia
Pazhoohi, FaridAfhami, RezaChegeni, RaziehDubrov, DmitriiGałasińska-Grygorczuk, KatarzynaGarza, RayMoharrampour, Nasim GhahramanGrigoryev, DmitryKowal, MartaPallesen, StålePfuhl, GeritObjectives: Body size and shape are sexually dimorphic in humans, with men being characterized with larger upper bodies, while women typically having broader pelvises. Such sexually dimorphic traits, quantified as shoulder to hip ratio (SHR) in men and waist to hip ratio (WHR) in women, serve as cues of an individual’s genetic fitness, reproductive potential, health, and resource holding power, and, thereby, functioning as attractiveness cues to the opposite sex. Methods: In the current study, we investigated men’s and women’s preference for the opposite sex body shape (WHR in women and SHR in men) in samples from Iran, Norway, Poland, and Russia. Women rated their preference for men’s SHR (1.20 to 1.50) and men rated their preference for women’s WHR (0.55 − 0.85). Results and Conclusion: Our results showed that Iranian and Norwegian men preferred less feminine WHRs in women compared to Polish and Russian men. Moreover, Iranian women preferred less masculine SHRs in men than women from other countries. Altogether, the current research showed that there are variations in men’s preferences for women’s WHR and women’s preferences for men’s SHR among these countries.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article ‘Red-tinted and unknowable’: sex and survival in the trans interregnum of Alison Rumfitt’s Tell Me I’m Worthless
Szpilka, JanAlison Rumfitt’s 2021 work of trans horror, Tell Me I’m Worthless, offers a powerful rejoinder to any attempt at imagining trans futures without first considering how to “get there”—how to survive the temporally undefined stretch of time between now and then of trans futurity. By focusing on scenes of sex in Rumfitt’s novel, I show how Tell Me I’m Worthless both theorizes the trans experience of living in a state of impasse, in which all the potential futures are seemingly occluded and unavailable, as well as the methods it proposes for enduring this state without cracking under the weight of systemic anti-transess of the here and now. In doing so, I argue against the tendency in speculative trans thinking—whether oriented towards trans utopias or trans dystopias—to neglect the question of what Hil Malatino calls “surviving the interregnum”.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2022-07-06
The chameleon effect, the temporal aspects of mimicry and their impact on service measurement
Background In an experiment conducted in a natural setting, we test the link between mimicry, the amount of time during which the mimicry behavior takes place, and its impact on service quality. Methods Cable TV clients (n = 120) were randomly assigned to six experimental conditions (2 mimicry conditions: verbal mimicry vs. no mimicry x 3 interaction time: 5 vs. 10 vs. 15 minutes). Perceived service quality served as the dependent measurement. Results A main effect of mimicry was found on service quality: a cable TV representative was perceived more favorably when he mimicked the customer. Importantly, it was shown that even small portions of mimicry are beneficial, meaning that practitioners do not have to mimic someone for a long time to achieve benefits. Conclusion The paper shows new benefits for the mimicker: more positive judgments by the mimickee regarding the impact on several different levels of service quality.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2022-04-07
A mixed-methods cross-cultural study of teacher care and teacher-student rapport in Iranian and Polish University students’ engagement in pursuing academic goals in an L2 context
A convergent parallel mixed-methods approach was used to explore teacher care, teacher-student rapport, and engagement in pursuing academic goals in a foreign language (L2) context, as perceived by 223 Iranian and 208 Polish L2 students. Quantitative data were obtained through three scales, the cross-cultural validity and factor structure of which were ensured through testing measurement invariance and confirmatory factor analysis, respectively. The structural equation modeling results obtained through running Mplus approved that care and rapport predicted Iranian and Polish students' engagement in pursuing academic goals in an L2 context. For checking the equality of the structural path coefficients, the Omnibus Wald test was employed. Group differences in factor means were tested, showing that Iranian and Polish students differed significantly regarding their levels of engagement. Qualitative data, obtained through running interviews with 30 Iranian and 24 Polish students, selected from the initial sample, approved the predictive links of care and rapport with Iranian and Polish students' engagement in pursuing academic goals in an L2 context. However, the students' qualitative reports revealed how their perceived country's cultural and instructional contexts influenced their engagement, empirically supporting the supposition that engagement is the by-product of the dynamic interaction between the individual factors and the instructional context, necessitating the examination of the role of sociocultural values and home culture in accomplishing this educational objective.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article