It has been over a year and a half since remote work became a necessity introduced by many companies around the world to stop the spread of the COVID-19 virus. The word necessity is key here, because probably if it wasn’t for the outbreak of the global pandemic, the system of work, learning and many face-to-face meetings would never have experienced such a rapid digital transformation. The author focuses on comparing existing theories of remote management with the reality during mass social isolation. To investigate this phenomenon, the author conducts qualitative research in forms of case studies in the privacy of knowledge workers’ homes. The main outcomes of the work include the creation of a new work-life balance model based on remote work that can only be applied during social isolation, further recommendations for implementing remote procedures, and overall challenges of remote workers are presented. This paper is a summary of months of work in the pursuit of understanding how existing remote management theories can be transformed into practical, individual-centered action.

Continuity of existence is crucial for every family business that is why the most important thing is a properly planned succession process. Unfortunately, only a few of those businesses succeed in completing this step. One of the ways to avoid the problem is by creating cooperation between the advisor and successor. However, family businesses are usually skeptical when it comes to using advisors’ knowledge. The main goal of the article is to highlight the successors’ needs towards the advisor. The material presents expectations, benefits, and barriers the successor may have towards the advisor. Outcomes given in this article are based on the empirical data gathered from the interviews with Polish family business successors. The research involved eight successors who meet important criteria of choice: each successor is before the succession process, wants to be a successor, and none of them has previously cooperated with the advisor. The major obstacles encountered during the interview process are the reluctance of some successors to reveal information related to the family business. However, it was possible to identify the full range of successors’ needs in terms of cooperation with the advisor.

The purpose of this paper is to discuss the threats posed by technological advances and digitization. In particular I focused on the analysis of the impact of technology on the human brain, the formation of addictions, decision-making, mental and physical disorders and business. Due to the wide spectrum of the analyzed phenomenon, I decided to write the paper based on available research and literature. The chosen method allowed me not to limit myself to a single aspect of technological development, but to examine threats more broadly, as a coherent whole.

Due to the development of new technologies, ever more machines and computer programs operate in a manner similar to people. The machines and computer programs are programmed to learn from experience and carry out specific tasks. Although new technologies are created to improve the conditions of human life, there are various risks associated with using them. Their potentially improper operation can be catastrophic. Consequences can include loss of funds, strengthening negative stereotypes, increasing economic inequality, and even the death of people. As a result, the creators of technologies based on artificial intelligence (hereinafter also referred to as “AI”) must make exceptional efforts to develop a concept of protection against such events at the design stage. These risks arise mainly in four areas: product liability, copyright, personal data protection and ethics. Misuse or failure of artificial intelligence can lead to damages, including loss of funds, property damage and even death. Therefore, it is necessary to answer the question of who will be liable for such events and on what basis the liability will be determined. There are also doubts with respect to copyrights to works created by artificial intelligence in the course of its operation. On the one hand, the program itself cannot create anything without source data. On the other hand, not all source data is valuable and it may happen that only the operation of AI creates a value. Therefore, it is necessary to evaluate how much the source data contributed to the creation of the work and what the artificial intelligence itself contributed to. The issue of proper processing of personal data as part of the operation of artificial intelligence should be considered as well. Data such as the image of a natural person, their name and surname and other personal data are subject to particular protection. Nevertheless, due to the wide use of artificial intelligence, there is a risk of their violation. The use of artificial intelligence also involves risks in the area of ethics. In a given program, the creator can “plant the seeds” of his prejudices, creating or deepening social inequalities and negative stereotypes. The above risks may materialize in various areas of law. It can be both criminal law (e.g. when, as a result of a faulty operation of artificialintelligence, a person is unintentionally caused to die) and civil law (e.g. when, as a result of the operation of artificial intelligence, damage was caused and the injured party demands indemnification). At the same time, the area of artificial intelligence, being relatively new, is not yet subject to separate legal regulations. At the level of international organizations, various activities have been carried out for several years to identify potential risks related to the operation of artificial intelligence and to minimize them through the proposed solutions. The aim of this article is to identify the challenges related to artificial intelligence and to try to answer the question whether the designed solutions have a chance to answer all identified challenges.

The subject of the article is tax sanctions applicable to value added tax and their compliance with European Union law. The long history of tax sanctions shows the complexity of applying such regulations and introducing them in such a shape that they comply with European Union regulations and the principle of proportionality. The article focuses on indicating why the application of tax sanctions in the legal system is so important for the proper functioning of the state budget, but also presents problems related to the introduction of these rovisions of law into the legal system. The Polish provisions of the Value Added Tax Act allow for the imposition of an additional tax liability at four rates: 15%, 20%, 30% and 100%. Unfortunately, the currently regulated provisions do not allow for adjusting the sanctions to the facts of the case and what purpose they should meet. Numerous case law on the principle of proportionality clearly shows that when legislation on tax penalties is concerned, one should always be guided by whether their imposition complies with the proportionality criteria.
The breakthrough jurisprudence for the regulation of the additional tax liability in Poland was the judgment of the Court of Justice of the European Union, which clearly indicated the gaps and inconsistencies in our regulations. This clearly showed that changes should be made in the field of tax sanctions in value added tax in Poland.