rss_2.0Studies in Logic, Grammar and Rhetoric FeedSciendo RSS Feed for Studies in Logic, Grammar and Rhetoric in Logic, Grammar and Rhetoric Feed of the Whistleblowers – Eu Requirements and Hungarian Solutions<abstract> <title style='display:none'>Abstract</title> <p>Whistleblowing can be defined as the internal or external reporting of violations and abuses of law. The protection and promotion of whistleblowing is extremely important both in the level of the European Union and the Member States. It is also well demonstrated by the fact, that the European Union has adopted a Directive in 2019 on the protection of persons who report breaches of Union law which the Member States also has to implement to their national legal system. Although whistleblowing can be analyses from several points of view, this paper only focuses on its legal aspects. The objective of the article is to present the legal requirements of the European Union and the Hungarian regulation. In this context, the paper aims to analyse how successful was the implementation of the Directive into the Hungarian legal system.</p> </abstract>ARTICLEtrue Offences and Protection of the Public Interest in Moravian Provincial Law in the 16 Century<abstract> <title style='display:none'>Abstract</title> <p>The legal institute of whistleblowing as a tool for detecting wrong-doing, especially in large corporations, and at the same time as an institute of whistleblower protection is a matter of modern law and its wider use has been registered only in recent decades. However, some aspects of whistleblowing, in particular the protection of the public interest and the possibility for weaker parties to report offences to an official, can already be found in older law in many different countries. Moravian provincial law was the main law on the territory of the Margraviate of Moravia, although there were other legal circuits (with regard to the personality of the law) paying quite a lot of attention to the issue of reporting offences to an official authority. This issue is connected not only with the police regulations for the protection of the country, but is also strongly reflected in the set of provisions concerning the serfs.</p> </abstract>ARTICLEtrue Procedures as Part of the Compliance System and Culture of the Organization<abstract> <title style='display:none'>Abstract</title> <p>The whistleblower system assumes that an element necessary for proper functioning about an organization is to see irregularities occurring in it. For this reason, whistleblowing and follow-up internal investigations occupy a central place in the organization’s compliance management system and an important role in the organization’s culture.</p> <p>These two areas constantly complement each other. However, compliance systems seem to be a broader concept, where the organization’s culture is part of it. The culture of an organization represents the habits, traditions, and customs of organizations, which are not always written down. It is often referred to as the “company atmosphere.” Compliance is a system of procedures and rules, most often written down, which define procedures for dealing with specific situations, rights and obligations of employees, co-workers, or contractors. The regulations that emerge from the compliance system derive from laws, industry regulations, ethical norms, including the culture of a particular organization.</p> <p>Well-developed and implemented whistleblowing procedures that become part of the organization’s culture for good influence the existence of a highly developed compliance system that guarantees the multifaceted success of the organization.</p> </abstract>ARTICLEtrue Theory and Legal Protection of Whistleblowers<abstract> <title style='display:none'>Abstract</title> <p>The issue of whistleblower protection has been gaining more attention in recent years, especially after the passing of Directive (EU) 2019/1937 of the European Parliament and of the Council of October 23, 2019 on the protection of persons who report breaches of Union law. However, there is a fundamental question as to whether the regulations are sufficient to provide real protection for whistleblowers in organizations. In this regard, it seems crucial that the various actors (legislators, managers, employees) work together to create an appropriate social environment. In this context, it is worth considering the use of knowledge of human decision-making processes, with particular emphasis on the possibility of modifying choice architecture and influencing decisions without imposing specific solutions. Nudging can be used in the “foreground” of legal regulation, by adjusting the social environment in such a way that legal regulation can work effectively. The paper provides an introduction to the application of nudge theory in the context of legal protection of whistleblowers.</p> </abstract>ARTICLEtrue New Perspective on the Protection of Whistleblowers Under Echr:<abstract> <title style='display:none'>Abstract</title> <p>The Luxleaks scandal, which had garnered widespread attention in 2014 and implicated A. Deltour and R. Halet, has taken a significant turn with the recent publication of the Grand Chamber’s decision in favour of Mr Halet. Initially, Deltour was officially recognised as a whistleblower by the European Court of Human Rights (ECtHR) in defence of the actions he took, while Halet faced condemnation for lacking whistleblower status. Halet had previously brought his case before the ECtHR, alleging a violation of his right to freedom of expression. However, the ECtHR’s judgment in February 2023 ultimately upheld the right to freedom of expression, marking a pivotal moment in this legal saga.</p> <p>The judgment itself focused on two critical criteria for safeguarding whistle-blowers within the framework of freedom of expression: assessing the damage caused to the employer and determining whether such damage could be outweighed by the public interest, as well as evaluating the severity of the imposed sanctions.</p> <p>This contribution aims to provide a critical assessment of the Luxleaks case up until the the ECtHR’s Grand Chamber decision. As this analysis will argue, the judgment holds immense significance as it introduces a fresh perspective on the notions of damage and public interest in the context of the Court’s established jurisprudence concerning whistleblower protection.</p> </abstract>ARTICLEtrue Possibility of Establishing the Ombudsman of the Republic of Poland as a Body for the Protection of Whistleblowers Reporting Violations of European Union Law. Constitutional Issues<abstract> <title style='display:none'>Abstract</title> <p>The purpose of this article is to analyze the constitutional considerations of the possibility of establishing the Ombudsman as a body to receive reports of violations of the law under the authority of Directive Directive (EU) 2019/1937 of the European Parliament and of the Council of October 23, 2019 on the protection of whistleblowers. The results of the research lead to the conclusion of the possible admissibility of such a solution, but with the need for appropriate system changes. However, the author recommends entrusting this competence to a newly created body.</p> </abstract>ARTICLEtrue (Legal) Status of a Whistleblower in Poland. Selected Issues<abstract> <title style='display:none'>Abstract</title> <p>The Republic of Poland is one of the European Union countries that have not yet implemented Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting breaches of EU law (Journal of Laws EC L 305/17 of November 26, 2019). Even though signalling illegal acts is a more and more common occurrence and the social perception of such behaviours is also changing, the “whistleblowers” are not under any legal protection in Poland. In the Sejm of the 9th Term of office, legislative work is underway to pass the act on the protection of persons reporting violations of the law. This will be a legal act containing comprehensive legal protection of whistleblowers. In hereby publication the author focuses on presenting the role of whistleblowers in preventing law violations by employers in the current legal state. In the next part, the above-mentioned draft act is analyzed in terms of provisions ensuring the protection of persons who disclose irregularities. Numerous tragic incidents which could have been avoided if people that were aware of irregularities could safely reveal the information are evidence of how needed an act on whistleblower protection is. The author cites examples of the sinking of the MF Herald of Free Enterprise ferry and the Deepwater Horizon platform as well as the methane explosion in the Halemba mine in Ruda Śląska.</p> </abstract>ARTICLEtrue of Whistleblowers: Experiences and Perspectives<abstract> <title style='display:none'>Abstract</title> <p>The text provides an introduction to the issue of articles on whistle-blower protection. The articles included in the separate substantive part of the issue Studies in Grammar, Logic and Rhetoric focus on the idea of whistle-blowing, as well as on the protection of whistleblowers under the Directive of the European Parliament and of the Council (EU) 2019/1937 on the protection of whistleblowers (the so-called Whistleblower Protection Directive). The texts present the issues of protection of whistleblowers from an interdisciplinary perspective, the presented themes concern law, legal history, psychology, as well as compliance and management.</p> </abstract>ARTICLEtrue Innovation Landscape After the Covid-19 Crisis and During the Energy Crisis<abstract> <title style='display:none'>Abstract</title> <p>The aim of this paper is finding an answer to a question how the current crises caused by the Covid-19 pandemic and changes in the energy sector have affected research and development and innovation? It seems likely that the COVID-19 crisis caused financial weakness for many actors, having the most significant impact on the willingness or ability of smaller firms to support R&amp;D and innovation. However, where firms are able to sustain these investments, they will be more likely to survive, grow more strongly, and have higher profitability. A big challenge that companies face is energy changes. While the post-pandemic effects were slowly brought under control by enterprises, the energy crisis poses new challenges to companies. And here the most important challenge is not just financing, but sometimes a complete change in the line of products offered, by moving away from traditional energy sources based on oil and gas. The subjects of the analysis are companies in Poland engaged in continuous research and development activities and implementing innovations. This research was conducted by the Ayming Institute in several editions, starting in 2020, and the surveyed companies belonged to seven identified sectors: Chemical and Civil Engineering, IT &amp; Telecoms, Energy &amp; Biotech, Automotive &amp; Industrial, Consumer Goods &amp; Manufacturing, Healthcare &amp; Pharmaceuticals and Finance &amp; Capital.</p> </abstract>ARTICLEtrue of Government Bonds Preferential Treatment in Bank’s Balance Statements, Exemplified By the Collapse of Silicon Valley Bank<abstract> <title style='display:none'>Abstract</title> <p>The new lesson for banking sector came on March 10th 2023, when the bank, which had $212bn of assets, failed with spectacular speed, making it the biggest lender to collapse since the global financial crisis of 2007–2009. By loading up on long-term bonds, Silicon Valley Bank (SVB) had taken an enormous unhedged bet on interest rates staying low. That bet went wrong, leaving the bank insolvent.</p> <p>The analysis of selected reports, data in conjunction with the analysis of financial documents are to indicate the areas of threats related to the privileged treatment of government bonds in banks’ balance statements. As a result of the analysis, the negative consequences of the accumulation of government bonds in banks’ balance sheets and their preferential treatment as zero-riskand background of series of events unfavorable for the bank were indicated. The collapse has been presented as an example of a misguided strategy.</p> <p>The new reality teaches that safe securities, such as government bonds, can no longer be considered as safe. The result of the analysis is to show the possibility of the prediction of not enough liquid assets to satisfy deposit withdrawals and confluence of events caused higher risk.</p> </abstract>ARTICLEtrue Impact of the Economic Crisis on Salaries in Poland<abstract> <title style='display:none'>Abstract</title> <p>The aim of the article is to assess the situation in terms of wage inequality and identify factors influencing changes in the levels, dynamics and relations of wages in voivodeships in Poland in 2012–2021. In Poland, during the analyzed period, an economic crisis occurred in 2012 as a consequence of the crisis of 2008–2009 and since 2020. Average monthly gross wages in Poland will be used for this purpose. Based on this data, deviations, relationships, and rates of change will be calculated. To carry out the analysis and evaluation, I will use statistical data published in the Statistical Yearbooks of the Central Statistical Office in Warsaw for the years 2012–2021. In this article, the region will be identified with the voivodeship, according to the administrative division.</p> </abstract>ARTICLEtrue Covid-19 Pandemic as a Catalyst for Income Inequality<abstract> <title style='display:none'>Abstract</title> <p>The goal of this paper is to examine COVID-19 potential long-run effects on income inequality, seeking answers in the wider context of inequality sources and foregoing evidence from industrialised countries. Thus, the phenomena that existed prior to the pandemic but, due to its impact, may accelerate the process of growing income inequality in the long term, must be identified. Since left unchecked, growing disparities may lead to long-lasting negative effects and forming a kind of vicious cycle, the article also seeks to present general policy proposals that possibly can mitigate disparities. According to the hypothesis, the ongoing structural transformation triggered by the pandemic can act as a catalyst for the further dynamics of increasing inequality. What has been identified as the most important drivers of inequality is digital divide, as well as automation and robotization having significant impact on the world of work.</p> </abstract>ARTICLEtrue Vlogs: Bilingual Couples Share their Lives on the Internet<abstract> <title style='display:none'>Abstract</title> <p>As there are more and more bilingual couples who ran vlogs to share their bilingual and intercultural lives on the internet, this paper seeks to delineate the sources of motivation for these couples to disclose their privacy through vlogging. Based on the sample of selected vlogs, a qualitative analysis has been conducted to obtain the sociolinguistic picture of the bilingual couples’ motivations to attract wider audiences via the internet. The analysis of vlogs, informed by a multimodal theoretical framework, focused on the audiovisual and textual content of vlogs with regard to the subjective representations of films and texts resulting from these couples’ individual stories. The conducted study spotlights vlogging activities of bilingual couples who feel the need to share their intercultural and bilingual experiences on the internet. Our data suggest that bilingual couples vlog to express their hybrid identities by sharing how they cope with challenges and overcome linguistic barriers, as well as find ways to enjoy cross-cultural understanding. The paper explores the linguistic and cultural diversity from a new perspective of private vlogs created and maintained by bilingual couples. It unfolds an account of the less studied online context in which partners of different ethnic backgrounds make their private lives public, and illustrates how bilingual couples generate ideas to filming and sharing online.</p> </abstract>ARTICLEtrue ETS Market Fundamental Changes<abstract> <title style='display:none'>Abstract</title> <p>An organization emits carbon dioxide (CO<sub>2</sub>) and other greenhouse gases (GHGs) through its daily operations, such as the electricity used to power its offices, manufacture products, and then fossil fuels used in vehicles to distribute them. This is referred to as an organization’s carbon footprint, and there is increasing stakeholder and regulatory pressure on management teams globally to reduce them. On other words, it is increasingly critical that the quantity of carbon dioxide and other greenhouse gases that a company is releasing into the atmosphere can be accurately measured in order to ensure that is being reduced accordingly.</p> <p>The European Union Emissions Trading System (EU ETS) is the most crucial tool for decarbonizing Europe, but it has also become a money-making machine. States and financial investors earn; for the power industry, which pays for it, the worst thing is not the system’s presence but its instability. Huge price jumps make it impossible to plan budgets and investments sensibly.</p> <p>This paper provides an introduction to the EU’s Emissions Trading System. As such it provides a discussion of the historical and legal context in which the EU ETS developed and now operates. This article covers the various ways in which these market dynamics, regulatory requirements and stakeholder expectations have converged to make European carbon markets a critical topic for today’s analyst.</p> </abstract>ARTICLEtrue of Business Cycles in Poland in the Period of the World Financial Crisis and Covid-19 Pandemic<abstract> <title style='display:none'>Abstract</title> <p>The occurrence of business cycles is a feature of every economic system, so they were also observed in Poland. The article is an attempt to assess the structure and most important morphological features of the business cycles in Poland’s economy, taking into account how they were influenced by the consequences of the financial crisis 2007+ and COVID-19 pandemic. In the study the authors used the concept of deviation cycles which makes it possible to characterize the components of the business cycle’s structure, i.e. identification of its turning points, particular phases and most important morphological features (i.e. duration of phases and the whole cycle, amplitude of fluctuations). The most significant empirical indicators which characterize the real cyclical processes, i.e. GDP, consumption and investment, were the subject of statistical analyses.</p> </abstract>ARTICLEtrue Covid-19 Pandemic Crisis and the Technological Revolution<abstract> <title style='display:none'>Abstract</title> <p>The aim of this article is to present the changes referred to as the “fourth industrial revolution” and the role of the crisis caused by the COVID-19 pandemic in accelerating the technological revolution in relation to Polish companies. The ongoing economic downturn has different causes and much broader effects than previous crises. Hence the need to analyze trends (megatrends) in the emergence of innovations initiated or significantly accelerated by the pandemic crisis, and consequently, among other things, the intensification of the digital transformation process.</p> <p>The study has a theoretical and empirical character. For the research, the authors used the descriptive method with elements of statistical data analysis. The analysis was based on reports of such institutions as the World Intellectual Property Organization, the European Commission and the Central Statistical Office.</p> </abstract>ARTICLEtrue and Wealth Inequalities in Thomas Piketty’s Considerations<abstract> <title style='display:none'>Abstract</title> <p>(Purpose) The purpose of the study is to present Thomas Piketty’s demand view on the issue of growing income and wealth inequalities in highly industrialized countries. It should be indicated here that in his research, Piketty not only explains the mechanism of growing inequalities, but also defines the tools to tackle inequalities (a combination of theoretical and pragmatic views). (Methodology) The aim of the study is achieved through the literature review method as well as the descriptive methods, complemented by comparative analysis.</p> <p>(Results) Piketty’s considerations clearly show that the problem of income and wealth inequalities will not disappear spontaneously, so market automatism will not only not eliminate their causes, but also will not create conditions for a fair distribution of production outcomes between capital and labor. Therefore, reducing the level of inequality requires a return to the concept of the welfare state.</p> <p>(Contribution to the discipline) The conducted analysis may become part of a larger research project showing the relationship between the level of economic development and its impact on the scale of income and wealth inequalities.</p> </abstract>ARTICLEtrue – A Research Approach for Today?<abstract> <title style='display:none'>Abstract</title> <p><bold>Research background</bold>: To a limited extent, modern researchers are interested in ordoliberalism, as a theory of the socio-economic system, which is confirmed by the results of the bibliometric analysis. In conducted studies, the assumptions of ordoliberalism are used partially, for example, for research on: the role of the state in the economy, the antitrust law, the theoretical assumptions of the SME, the determinants of German economic policy after World War II.</p> <p><bold>Purpose of the article</bold>: The aim of this article is to present the possibilities offered by the ordoliberal theory that predispose it to determine a socio-economic order which makes it possible to tackle the dysfunctions and crises that afflict today’s economy.</p> <p><bold>Methods</bold>: The research methodology involves a critical analysis of the works of the most essential representatives of ordoliberal thought, particularly Walter Eucken and others, from the perspective of the above-mentioned purpose of the study. This requires examining German-, Polish- and English-language publications by authors recognised as representatives of mainstream ordoliberalism.</p> <p><bold>Findings &amp; Value added</bold>: As a result of the conducted analysis, the hypothesis about the existence of the elements of ordoliberal theory that allow it to respond to the challenges of the modern world, including economic, social, environmental and climate crises and pandemic threats has been confirmed. Research of this kind implies a return of thinking in terms of economic order, and thus <italic>contributes to the theories</italic> that seek to overcome the crisis in both the real economy and the theory of economics.</p> </abstract>ARTICLEtrue of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics)<abstract> <title style='display:none'>Abstract</title> <p>The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable in the political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented.</p> </abstract>ARTICLEtrue for Contribution Payers in the Field of Social Security in Connection with the Covid-19 Pandemic – Selected Legal and Economic Issues<abstract> <title style='display:none'>Abstract</title> <p>The presented study raises the issue of contribution payers in the field of social insurance, in particular based on the Covid-19 pandemic. Searching for ways of supporting was determined by the deterioration of the financial condition of entrepreneurs as payers of contributions. In 2020, there were no instruments or mechanisms to support entrepreneurs in a lockdown situation, which implied the need to build such tools and the legal environment for SMEs practically from the beginning. The Social Insurance Institution (ZUS) was entrusted with the role of a stabilizer, consisting in servicing entrepreneurs as part of subsequent editions of the Anti-Crisis Shield. During the announcement of the COVID-19 pandemic, ZUS used the following forms of support for contribution payers: exemption from the obligation to pay contributions, postponement of the payment of contributions and payment of contributions in installments. The research question concerned the enforcement of the law and respect for the basic rights of entrepreneurs in the scope of the support used. In order to solve the research task legal interpretation were used in the work. The author’s considerations lead to the conclusion that forms of support used in connection with the Covid-19 pandemic turned out to be effective and may be used in the future in emergency situations. An important science contribution of the article results from the combination of the selected legal and economic aspects.</p> </abstract>ARTICLEtrue