Artykuły (zamknięty dostęp)
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- 2026-06-23
Warunek zatrudnienia w estońskim CIT –rozważania w kontekście braku jego spełnienia w pierwszym roku opodatkowania ryczałtem
To opt for taxation under the flat-rate scheme for corporate income, a taxpayer must meet several conditions. One of them is the employment requirement. A taxpayer subject to this regime must employ a specified number of people. What is puzzling in this context (and has extremely significant practical implications) is whether a breach of this condition in the first year will result in the ZAW-RD becoming ineffective, or in the loss of the right to this tax preference at the end of the first year. If the first conclusion were correct, such a taxpayer would incur tax arrears, whereas in the second scenario, there would be no arrears. However, the conclusions drawn from a literal interpretation differ from those arising from a purposive interpretation. This article aims to verify which type of interpretation should be applied in this regard.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2026-08
The Impact of Mimicry on Tobacco Addiction
Tobacco addiction, a major cause of preventable death, requires an understanding of how it develops and is maintained. This paper examines mimicry as a ‘social glue’ in smokers' social interactions and its influence on the development and maintenance of smoking behaviour. A first laboratory experiment showed that nonverbal mimicry (physical actions, hand and arm movements and body posture) increases cigarette consumption due to increased liking for the mimicker, proving that mimicry not only binds (smokers) but first and foremost reduces chances for quitting smoking. The second experiment, conducted in a natural setting, showed that mimicry of smoking behaviour reduced the desire to quit smoking. This suggests that whilst mimicry acts as a strong ‘social glue’ amongst smokers, it also impedes efforts to quit. Thus, it seems that mimicry maintains smoking addiction and overcoming tobacco addiction might require severing the social bonds created by mimicry (e.g., smoking in solitary).Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2026-03
Folk devils? Perceived lack of traditional values explains youth-related stereotypes of sexual minorities and Black men
Sociologists have shown that young people are often rendered societal “folk devils”—portrayed as rejecting traditional values, and thus as a threat to the social order (Cohen, 1972/2011). We suspected that other social groups deemed socially threatening in the United States—namely gay people and Black men—would be stereotyped in a similar way as young people, and this shared stereotype content would be accounted for by a perceived lack of traditional values. Analyses of age-related stereotype content of various social groups, varying gender, sexual orientation (Studies 1–3), and race (Study 2–3) showed that the stereotype content of gay people and Black men shared significant overlap with stereotypical youngness compared to other targets. This was mediated by a perceived lack of traditional values for Black men and gay men, but not lesbian women.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2024-05-16
Sacred and Cursed Bodies: The Necropolitics in the Suharto Regime’s Politics of Memory
The article investigates the Suharto rule regime’s use of necropolitics to construct Indonesia’s memory of the 1965–66 mass murders. These memory politics were based on the anti-communist myth, which was the basis of the memory formation and creation of positive and negative heroes closely related to political changes. The regime used the bodies of generals who were killed during the attempted coup for political purposes, thus permanently anchoring this image in Indonesian society’s space and memory. Herein, the image of the generals’ bodies is juxtaposed with that of the victims’ bodies, which are still cursed and excluded from official Indonesian history. These necropolitics served the Suharto regime’s various interests of power, knowledge, and the clash between sacred and cursed bodies. Thus, the generals’ and victims’ bodies enhanced Suharto’s credibility. In this context, the generals’ bodies are treated as sacred, while the victims’ bodies are considered to be cursed, but both are causative agents of the development of the regime’s historical narrative, collective memory, and national identity.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2026-04
Helping Ukrainian war refugees in Poland: The emergence of a political assemblage
Prosocial collective action has been abundantly theorized across political and social science. Related scholarship tends to focus mostly on attitudes or intentions, and less often on actual behaviors. Moreover, emphasis is placed on individual prosocial acts and their aggregation rather than on conceptions of collective, nonreducible phenomena. In this study, we invoke metatheoretical systems thinking to examine more closely the emergence of political assemblages. Drawing on collective action and cultural psychology literature, we argue that in the aftermath of the Russian invasion, a unique climate (assemblage) of solidarity was created in Poland, one conducive to helping, constitutive of affective, discursive, axiological, ideological, and cultural components. The results of latent SEM provide evidence for excellent fit (robust CFI = .986) of the non-recursive model (hypothesizing a reciprocal relationship between helping and affect) to the data from a nationwide sample of participants (N = 1034). The model tested as invariant across three groups of participant-helpers: (1) housing refugees, (2) volunteers, and (3) those helping indirectly. However, differences were found among these groups suggesting that the motivations for helping and the mechanisms involved were varied. Overall, the research highlights the centrality and reciprocity of affect in collective prosociality, as well as its axiological directionality through humanism, with political orientation serving a complementary mediating role.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article