Artykuły (zamknięty dostęp)
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- 2025-01-02
Czy zwrot pracownikowi wydatku poniesionego na przejazd taksówką w celu wykonywania obowiązków służbowych stanowi dla niego przychód?
On 19 November 2024, the Supreme Administrative Court issued a ruling that reimbursing an employee for an expense incurred by him for a cab ride to carry out his business tasks will constitute income for him. According to the Supreme Administrative Court, in the case of monetary benefits, the prerequisites that must occur for a benefit to be considered as income under Article 12 of the Act on PIT, described by the Constitutional Court in its judgment K 7/13, cannot be used. At the same time, the Court presented a very broad understanding of the concept of income based on the above regulation. It also used the prohibition of per non est interpretation. In this commentary, I will present my critical position on this ruling of the Supreme Administrative Court.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2025-03-11
The interplay between parental perfectionism, emotional intelligence, and parental burnout
Perfectionism has increasingly permeated contemporary parenting, with parents striving for perfection in their roles and demanding flawless performance from their children. This tendency, defined as parental perfectionism (PP), can be so demanding that it leads to parental burnout (PB), particularly among parents with lower levels of emotional intelligence (EI). This study employed both variable-centered (regression analysis) and person-centered (latent profile analysis) approaches to examine the complex relationships among PP, EI, and PB using self-reported data from a sample of Polish parents (N = 506). Regression analyses revealed that two PP dimensions—concerns over parenting mistakes and perceived discrepancy between parental expectations and children's performance—predicted higher PB symptoms, even after controlling for other PP dimensions. Notably, EI mitigated most of these effects but was less effective in preventing emotional exhaustion. Latent profile analysis further underscored the detrimental impact of perfectionistic concerns and discrepancy on PB. Additionally, EI appeared to shield perfectionistic parents from PB, particularly by helping prevent “No-Burnout” parents from becoming “Vulnerable-to-Burnout” parents.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2025-03-08
The Role of Negative Symptoms on the Continuum of Psychosis Risk as a Mediator of the Relationship Between Personality and Functioning in Individuals With Psychotic-Like Experiences
Aim: Psychotic-like experiences (PLEs) may increase the risk of psychosis. Most of the research on PLEs focuses on their positive dimension—for example, hallucinatory-like experiences or delusion-like thoughts. Relatively little is known about the role of PLEs on the continuum of negative symptoms. The aim of this study was to examine whether negative symptoms, both in the experiential and expressive dimensions, could mediate the effects of temperament and character on the level of functioning of individuals with PLEs. Methods: The study was conducted on 107 healthy young adults with the highest severity of PLEs, selected from a larger sample of 6722 people recruited for another study. Participants were examined using the Cloninger Temperament and Character Inventory, the Brief Negative Symptom Rating Scale, and the Social and Occupational Functioning Assessment Scale. Results: Both functioning and certain personality traits, such as harm avoidance, persistence, self-directedness, and cooperativeness, were more strongly associated with the occurrence of experiential rather than expressive negative symptoms. We have developed four models, in which we have shown that the experiential negative symptoms mediated the impact of the temperament and character traits on socio-occupational functioning. In each model, negative symptoms weakened the direct effect of the personality trait on functioning. Conclusions: These findings suggest that, like at the other stages of psychosis risk, a constellation of specific temperament and character traits is a risk factor for functional decline, which may be partly explained by the effect of experiential negative symptoms. The study also confirms the different impact of the two domains of negative symptoms on functional outcomes, suggesting the need for developing targeted interventions.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2025-02-28
Emotion controllability beliefs, emotion regulation, and parental burnout
Recent research has increasingly focused on understanding the association between parental emotion regulation and parental burnout (PB). However, existing studies have predominantly examined a limited set of emotion regulation strategies, hindering a comprehensive understanding of the role emotion regulation plays in PB. This study addresses this gap by examining the association between PB and parents' emotion controllability beliefs, as well as the various cognitive and behavioral emotion regulation strategies they habitually employ. The participants were 677 Polish parents (62.2% mothers). A variable-centered approach, specifically regression analyses, revealed that emotion controllability beliefs and emotion regulation strategies explained 35% of the variance in PB after controlling for sociodemographic. Additionally, a person-centered approach, specifically latent profile analyses, provided nuanced insights. These analyses identified four profiles: "Burnout," "Vulnerable-to-Burnout," and two "No-Burnout" profiles. The “Burnout” profile was characterized by greater self-blaming, catastrophizing, and withdrawal from others, coupled with lower use of cognitive reappraisal, positive refocusing, and refocusing on planning. The findings suggest that considering emotion controllability beliefs and a broad range of emotion regulation strategies is essential for a deeper understanding of variations in PB. They highlight the potential for targeting parents' emotion controllability beliefs and specific emotion regulation strategies as avenues for developing interventions to mitigate PB.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article - 2025-02-04
Words of well-being: language reveals differences in the relational nature of five components of subjective well-being
This paper explores the differences between five components of subjective well-being: happiness, meaning, harmony, spirituality, and religiosity. This is a pressing question, as growing research suggests that a good life encompasses more than just happiness, underscoring the need to understand the distinctions between subjective well-being components. Quantitative approaches often reveal high correlations between them, making differentiation difficult. To address this, we employed a mixed-methods design, including a quantitative analysis of open-ended responses from 1,084 British participants. Our findings indicate that happiness is primarily oriented toward small communities, while the other components are more broader communities-oriented. These results contribute to a nuanced understanding of human flourishing and lay the groundwork for further research into the distinctions between well-being components.Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article