Profit repatriation of a Polish subsidiary from tax planning point of view of an international corporation

The main purpose of this study was to examine and compare the possibilities of profit repatriation from the point of view of tax planning of an international corporation, in such a case that a Finnish parent company has a subsidiary in Poland. The main research problem was divided into two sub research problems: 1) to examine concepts and principles of international taxation and tax planning from the point of view of international corporations and 2) to discuss the main features of Polish Companies-, Accounting- and Tax Act from the point of view a Finnish parent company. The research method of this study is mainly decision making, comparative analysis. In this study have been discussed the possibilities of international profit repatriation for supporting the decision making of the management of a Finnish parent company. In addition different repatriation possibilities have been compared. In this study has been noticed that a Finnish parent company can repatriate profit of its Polish subsidiary either directly as dividends or by using indirect methods such as interests, royalties, management fees and transfer pricing of goods. The total tax burden of dividends is heavier than the tax burden of indirect methods. It was also concluded that during the last years the Polish legislation has been renewed in order to prevent hidden dividend distribution. This has been done by implementing new rules of transfer pricing and thin capitalization.

The application of communicative language teaching : a particular case in a polish primary school

L’objectiu d’aquest estudi és examinar si l’Ensenyament Comunicatiu de la Llengua és usat per les mestres quan duen a terme classes d’anglès com a llengua estrangera en una escola de primària polonesa, amb un context educatiu especial. Aquesta recerca qualitativa analitza cinc conjunts principals d’informació relacionats amb l’ensenyament de la llengua estrangera que caracteritzen l’enfocament de l’Ensenyament Comunicatiu de la Llengua i que estan centrats en: el coneixement i les creences dels mestres sobre l’enfocament de l’Ensenyament Comunicatiu de la Llengua; l’ús de la llengua; els aspectes de la llengua anglesa que s’ensenyen; les característiques de les activitats: i el procés d’ensenyament. Per aquest objectiu, s’ha proporcionat un qüestionari a cada mestra d’anglès i s’han portat a terme algunes observacions d’aula per tal de recollir dades, analitzar-les i extreure’n unes conclusions. Els resultats de la investigació mostren que les mestres d’anglès donen bastant suport a l’enfocament de l’Ensenyament Comunicatiu de la Llengua, així com apliquen força sovint els seus trets característics quan porten a terme les classes.

The governmental organization's role in railway freight market's liberalization -building knowledge through Swedish and Polish operators' experiences

Globalization has increased transport aggregates’ demand. Whilst transport volumes increase, ecological values’im portance has sharpened: carbon footprint has become a measure known world widely. European Union together with other communities emphasizes friendliness to the environment: same trend has extended to transports. As a potential substitute for road transport is noted railway transport, which decreases the congestions and lowers the emission levels. Railway freight market was liberalized in the European Union 2007, which enabled new operators to enter the markets. This research had two main objectives. Firstly, it examined the main market entry strategies utilized and the barriers to entry confronted by the operators who entered the markets after the liberalization. Secondly, the aim was to find ways the governmental organization could enhance its service towards potential railway freight operators. Research is a qualitative case study, utilizing descriptive analytical research method with a normative shade. Empirical data was gathered by interviewing Swedish and Polish railway freight operators by using a semi-structured theme-interview. This research provided novel information by using first-hand data; topic has been researched previously by utilizing second-hand data and literature analyses. Based on this research, rolling stock acquisition, needed investments and bureaucracy generate the main barriers to entry. The research results show that the mostly utilized market entry strategies are start-up and vertical integration. The governmental organization could enhance the market entry process by organizing courses, paying extra attention on flexibility, internal know-how and educating the staff.

Handbook of oriental collections in Finland: manuscripts, xylographs, inscriptions, and Russian minority literature

Addenda: Turcica, Arabica, Persica and Caucasica. Studia Orientalia, vol. 64, 1988.

Genetic polymorphism of alcohol-metabolizing enzyme and alcohol dependence in Polish men

Alcohol dependence poses a serious medical and sociological problem. It is influenced by multiple environmental and genetic factors, which may determine differences in alcohol metabolism. Genetic polymorphism of the enzymes involved in alcohol metabolism is highly ethnically and race dependent. The purpose of this study was to investigate the differences, if present, in the allele and genotype frequency of alcohol dehydrogenase 1B (ADH1B), ADH1C and the microsomal ethanol-oxidizing system (MEOS/CYP2E1) between alcohol-dependent individuals and controls and also to determine if these genotypes cause a difference in the age at which the patients become alcohol dependent. The allele and genotype frequencies of ADH1B, ADH1C, and CYP2E1 were determined in 204 alcohol dependent men and 172 healthy volunteers who do not drink alcohol (control group). Genotyping was performed by PCR-RFLP methods on white cell DNA. ADH1B*1 (99.3%) and ADH1C*1 (62.5%) alleles and ADH1B*1/*1 (N = 201) and ADH1C*1/*1 (N = 85) genotypes were statistically more frequent among alcohol-dependent subjects than among controls (99.3 and 62.5%, N = 201 and 85 vs 94.5 and 40.7%, N = 153 and 32, respectively). Differences in the CYP2E1 allele and genotype distribution between groups were not significant. The persons with ADH1C*1/*1 and CYP2E1*c1/*c2 genotypes became alcohol dependent at a considerably younger age than the subjects with ADH1C*1/*2, ADH1C*2/*2 and CYP2E1*c1/*c1 genotypes (28.08, 25.67 years vs 36.0, 45.05, 34.45 years, respectively). In the Polish men examined, ADH1C*1 and ADH1B*1 alleles and ADH1C*1/*1 and ADH1B*1/*1 genotypes favor alcohol dependence. The ADH1B*2 allele may protect from alcohol dependence. However, subjects with ADH1C*1/*1 and CYP2E1*c1/*c2 genotypes become alcohol dependent at a considerably younger age than the subjects with ADH1C*1/*2, ADH1C*2/*2 and CYP2E1*c1/*c1 genotypes.

Interaction on the Page: Paratexts in two manuscripts of the Middle English Polychronicon

Tutkimuksessani tarkastelen myöhäiskeskiaikaisen maailmanhistoriateoksen, Ranulph Higdenin Polychroniconin, materiaalisia ilmentymiä. Vertailuun valittiin kaksi käsikirjoitusta, jotka sisältävät John Trevisan keskienglanninkielisen käännöksen kyseisestä teoksesta. Tutkielman lähtökohtana on ajatus, jonka mukaan käsikirjoitusten ja painettujen kirjojen välisistä eroista huolimatta myös ensin mainittuja voidaan tutkia kirjoina eli lukijan kohtaamina fyysisinä esineinä, jotka sisältävät varsinaisen tekstin lisäksi tekstuaalisia ja visuaalisia elementtejä, joilla tekstiä jäsennellään ja esitellään lukijalle ja jotka vaikuttavat lukijan lukukokemukseen ja ohjaavat lukuprosessia. Näiden elementtien kuvaamiseen ja analysointiin olen soveltanut Gérard Genetten parateksti-käsitettä, jonka käyttö käsikirjoitusten tutkimuksessa on toistaiseksi ollut vähäistä. Tutkielman tavoitteena on historiallisen pragmatiikan mukaisesti ottaa huomioon tekstien fyysinen ja sosiaalinen konteksti. Näkökulma painottuu vuorovaikutukseen kirjan tuottajien ja sen lukijoiden välillä, ja tutkielman tarkoitus on paitsi selvittää, millaisia elementtejä käsikirjoituksista löytyy lukijan lukuprosessia ohjaamaan ja tukemaan, myös tarkastella lukijoiden itsensä tekemiä merkintöjä. Tutkimustulokset osoittavat, että lukijoiden merkinnät noudattelivat osin samoja muotoja ja käyttötarkoituksia kuin kirjurien valmiiksi täydentämät elementit (esim. glossat) käsikirjoituksissa, mutta joitakin elementtejä täydennettiin mahdollisesti myös painettujen kirjojen myötä yleistyneiden käytäntöjen pohjalta. Analyysissani tarkastelen lähemmin myös teokseen liitettyjä esipuheita ja muita tekstejä tarkoituksenani selvittää, mitkä niistä voidaan luokitella parateksteiksi ja mikä merkitys niillä on kokonaisuuden kannalta. Tutkimuksessa kävi ilmi, että tekijän ja kääntäjän esipuheista löytyivät kaikki Genetten määrittämät kriteerit, kun taas aineiston toiseen käsikirjoitukseen sisältyvät muiden kirjoittajien tekstit eivät ole luokiteltavissa parateksteiksi, vaikka ne ulkoisesti sellaisilta vaikuttavat ja vaikka niistä on tullut paratekstien kaltainen kiinteä osa Polychroniconia.

Searching for music archives and composition manuscripts from the Viola database

Music archives and composition manuscripts from the Viola database.

A magnificient collection of manuscripts formed by a gentleman of consummate taste and judgment... : Sotheby, 7 juin 1876

[Vente. Livres. 1876-06-07. Londres]

The construction of social reality in minority discourse : Polish immigrants in Montreal

Thèse diffusée initialement dans le cadre d'un projet pilote des Presses de l'Université de Montréal/Centre d'édition numérique UdeM (1997-2008) avec l'autorisation de l'auteur.

Which Legal Standards Should Apply To Web-logs? The present legal position of Internet journals in the European iuris prudence in the light of the European Parliament Committee’s on Culture and Education report and Polish Supreme Court decision

The article discusses the present status of weblogs and examines whether legal standards applicable to traditional press and media should be applied to that specific forum. The analysis is based on two key documents: the Draft Report on the concentration and pluralism in the media in European Union (2007/2253(INI)) of the European Parliament Committee on Culture and Education presented in March 2008 and a landmark decision of the Polish Supreme Court from July 26, 2007 (IV KK 174/07) in the light of present judicial tendency in other European countries. The first of the mentioned documents calls for the “clarification of the legal status of different categories of weblog authors and publishers as well as disclosure of interests and voluntary labelling of weblogs”. It emphasizes that the “undetermined and unindicated status of authors and publishers of weblogs causes uncertainties regarding impartiality, reliability, source protection, applicability of ethical codes and the assignment of liability in the event of lawsuits”. The position of the European Parliament, expressed in the document, raises serious questions on the limits of freedom of thought and speech on the Internet and on the degree of acceptable state control. A recent Polish Supreme Court decision, which caused quite a stir in the Polish Internet community, seems to head in the very direction recommended by the EP Culture Committee. In a case of two editors of a web journal (“czasopismo internetowe”) called “Szyciepoprzemysku”, available on-line, accused of publishing a journal without the proper registration, the Polish Supreme Court stated that “journals and periodicals do not lose the character of a press release due solely to the fact that they appear in the form of an  Internet transmission”, and that ‘’the publishing of press in an electronic form, available on the Internet, requires  registration”. The decision was most surprising, as prior lower courts decisions declined the possibility to register Internet periodicals. The accused were acquitted in the name of the constitutional principle of the rule of law (art. 7 of the Polish Constitution) and the ensuing obligation to protect the trust of a citizen to the state (a conviction in this case would break the collateral estoppel rule), however the decision quickly awoke media frenzy and raised the fear of a need to register all websites that were regularly updated. The spokesman of the Polish Supreme Court later explained that the sentence of the Court was not intended to cause a mass registration of all Internet “periodicals” and that neither weblogs nor Internet sites, that were regularly updated, needed registration. Such an interpretation of the Polish press law did not appear clear based only on the original text of the judgment and the decision as such still raises serious practical questions. The article aims to examine the status of Internet logs as press and seeks the compromise between the concerns expressed by European authorities and the freedom of thought and speech exercised on the Internet.