Publication date: February 12, 2025
Accounting, bookkeeping and economic perspectives — how can they be managed and classified?
How to balance them against accusations of discrimination?
The article practically discusses the differences between a bonus and an award for employees. The article first of all lists the differences between them, how to record bonuses, awards – in accounting books. Then we will focus on the moments when we can talk about the occurrence of discrimination in the awarding of bonuses, how to tax them and awards. The principles of accounting, bonuses and awards for employees and other important information about them will be considered at the end of the article.
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Publication date: February 12, 2025
What are Loot boxes
Loot boxes are boxes in a virtual environment to be purchased through micropayments (e.g.: in games) or premium currency, with the help of which the user draws a digital item that changes the appearance of the character or items (so-called skins) or items that can affect the course of the game. Loot box can be understood as an element of computer games, virtual boxes containing randomly selected virtual items that make it easier for the player to move to the next levels of the game. They can be purchased for real money using micropayments or for virtual money earned in the game. [1] To better illustrate, we can give the example of the game Counter Strike 2. In this game, after finishing the game, the player can receive a box, which requires a key to open, costing about $ 2.50. When the player buys this key, by transferring his money, he can draw a “skin” for the weapon, which changes its appearance and has a specific value expressed in different currencies. As a curiosity, we can say that the most expensive “skin” for this game is worth 400 thousand dollars [2].
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Publication date: February 05, 2025
The Warsaw Stock Exchange (WSE) and NewConnect are key elements of the Polish capital market, enabling investors to trade securities and supporting companies in raising capital for development. The WSE is a regulated market where large and mature companies are listed, while NewConnect serves as an alternative market dedicated to young, dynamically developing companies. Both of these markets have their own specific rules, procedures and requirements that companies applying for a debut must meet.
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Publication date: February 05, 2025
The ongoing digitalization of the healthcare sector in Poland brings new opportunities, but also challenges related to personal data protection and improving process efficiency. One of the latest achievements in this area is the introduction of the Health ID application, which aims to simplify and secure the process of confirming patients’ identity during the implementation of e-prescriptions. The new application, developed as part of the Potential Project, is an innovative solution that changes the approach to patient identification, while responding to the needs of modern data security standards [1].
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Publication date: February 05, 2025
In 2024, new regulations were introduced regarding the protection of whistleblowers. Under the Act on the Protection of Whistleblowers (Journal of Laws 2024.928 of 2024.06.24), which entered into force on 24 September 2024, people reporting violations of the law in the workplace gained special legal protection. Employers were obliged to create procedures enabling safe reporting of irregularities and to ensure the protection of the identity of whistleblowers. The new regulations also aim to counteract all forms of repression against reporting persons. These changes were introduced in order to implement Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (OJ EU.L.2019.305.17 of 2019.11.26) on the protection of persons reporting violations of EU law.
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