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Abstract

The tax benefits described in “cheap”flag regulations is very influential in the registration of marine vessels. Countries or territories that operate open vessel registers are, as a rule, tax havens. This also means that the registration of marine vessels is currently just one source of income for tax havens thanks to preferential tax regulations. Sea transport is dependent to a far greater extent on tax havens than other branches of the economy. This is due to the character of the maritime economy as well as the tradition of registering vessels under "cheap" flags. Competition among countries interested in the development of their own maritime economy is very characteristic, and open vessel registers are one such form of competition. This phenomenon is not only apparent among OECD and third world countries, but also among the “cheap” flag countries. This competition is largely characterized by international tax competition.

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Authors and Affiliations

Tomasz Lipowski
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Abstract

The article presents a framework for integrating historical sources with elements of the geographical space recorded in unique cartographic materials. The aim of the project was to elaborate a method of integrating spatial data sources that would facilitate studying and presenting the phenomena of economic history. The proposed methodology for multimedia integration of old materials made it possible to demonstrate the successive stages of the transformation which was characteristic of the 19th-century space. The point of reference for this process of integrating information was topographic maps from the first half of the 19th century, while the research area comprised the castle complex in Kórnik together with the small town – the pre-industrial landscape in Wielkopolska (Greater Poland). On the basis of map and plan transformation, graphic processing of the scans of old drawings, texture mapping of the facades of historic buildings, and a 360° panorama, the source material collected was integrated. The final product was a few-minute-long video, composed of nine sequences. It captures the changing form of the castle building together with its facades, the castle park, and its further topographic and urban surroundings, since the beginning of the 19th century till the present day. For a topographic map sheet dating back to the first half of the 19th century, in which the hachuring method had been used to present land relief, a terrain model was generated. The transition from parallel to bird’s-eye-view perspective served to demonstrate the distinctive character of the pre-industrial landscape.
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Dariusz Lorek
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Abstract

Even though translation of diminutives may give rise to signifi cant diffi culties, it is usually omitted while analysing different aspects concerning the whole process of cross-cultural translating. The following paper discusses the issue of translating diminutives, as, in many cases, it requires not only a careful analysis of all the meanings of diminutive forms, but also the translator’s inventiveness and sensitivity. Therefore, as far as translation of diminutives is concerned, the notions of untranslatability, compensation and explicitation, as well as domestication and foreignization should be introduced. The chapter also discusses the most common methods used to translate diminutives from English into Polish.
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Authors and Affiliations

Paulina Biały
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Abstract

The subject-matter of the article is the lost cultural heritage of the Jewish minority in Przemyśl and the present-day development of the historic quarter. In the article, the question of revitalization of this part of Przemyśl is outlined. The significant part of the research is the an alysis of maps and historical plans by means of indicating changes and comparison to the current outline of the city. In the last chapter of the article, the characteristics of Jewish houses based on the study on the discovered fragments of walls was conducted.

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Authors and Affiliations

Marek Gosztyła
ORCID: ORCID
Agata Mikrut

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