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Marcin Burzec, Beata Kucia-Guściora and Paweł Smoleń

Due to historical reasons, the issue of taxation of agricultural activity in Poland is of a social, economic, and even political importance. Therefore, from the Polish point of view, taxation of the agricultural activity is one of the most controversial issues of tax law. The main scope of the monograph is to cover not only theoretical, but also practical verification of the applied Polish regulations regarding taxation of agriculture. The numerous conclusions contained in the book relating to the tax regulation are supplemented by the outline of the final model of the taxation of land and agricultural incomes in Poland.

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Paweł Lesiński

The main task of this book is to deliver an in-depth analysis of the idea of the state in the reflection of Robert von Mohl (1799–1875). This German liberal scholar and politician developed comprehensive theory of the state, which combined both absolutist and liberal trendencies. In the book, Von Mohl’s political philosophy is depicted against the backdrop of the sociopolitical situation of German states in the nineteenth century.The main focus of the book is one of von Mohl’s most important intelectual achievements, namely – the concept of Rechstaat. In conclusion, the author draws similarities between various von Mohl’s ideas and the situation of contemporary legal institutions in Germany and Poland.

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Kenneth Mahuni, Josiah Taru and Wellington G. Bonga

Juxtaposing qualitative as well as quantitative facts across the broader African continent, the authors explore critical issues compounding developmental woes of the continent at the present. Despite the facts being on the fringes as explanations to the sluggish development of Africa, the authors show how they interact in shaping its development discourse. The authors also study unfolding events on the unforgiving global economy which have added to the misery of the continent. This book is an enthralling account which interrogates Africa’s present realities and how they interplay to further stagnate the continent. The authors add a new voice to issues affecting development by venturing into largely unexplored niches of Africa’s development conundrum.

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Luis R. Murillo-Zamorano, José Ángel López Sánchez and Ana Belén Mera Gallego

Durante los últimos años se han hecho múltiples investigaciones sobre estado de flujo (flow), todas ellas de muy diversa naturaleza, dada la versatilidad del concepto para ser aplicado a distintos contextos. Lo que se pretende con el presente trabajo es contribuir y ampliar la literatura sobre estado de flujo en la esfera online, más concretamente, en el ámbito de las redes sociales; buscando así que las marcas contemplen este constructo en sus estrategias de marketing digital. Para ello, en primer lugar, se establece un marco teórico en el que definimos y describimos los aspectos más importantes del estado de flujo. Posteriormente, ahondamos en las características de dicho fenómeno pero, esta vez, aplicado al entorno virtual, y lo relacionamos con términos propios de la disciplina comercial. Por último, y a modo de estudio empírico del que extraer conclusiones prácticas, se realiza un análisis estadístico para conocer la percepción de los individuos acerca de las experiencias óptimas que ofrecen las distintas redes sociales.

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David Schneider

Die genauen Konturen des Begriffs der Vergnügungsstätte sind trotz ihrer großen praktischen Bedeutung bereits seit Jahrzehnten ungeklärt.
Das vorliegende Werk beleuchtet die Problematik näher. Dabei nimmt der Autor zunächst eine Analyse der historischen Entwicklung und der bestehenden Definitionsansätze vor. Aus dem Spannungsfeld allgemeinsprachlicher und städtebaulicher Elemente entwickelt er sodann eine konsequente Auslegung des Begriffs. Darauf aufbauend erfolgt eine detaillierte Untersuchung der einzelnen konkreten Erscheinungsformen von Vergnügungsstätten und ihrer Abgrenzung zu anderen Nutzungsbegriffen der BauNVO, wobei überkommene Einordnungen, etwa der Spielhallen, kritisch reflektiert und zum Teil neu bewertet werden.