In this article, the author is trying to answer the fundamental question: what is present-day tourism space like at a time of highly increasing flows of people or even a shift from the space of a ‘place’ to the space of a ‘flow’? The article puts special stress on how to define the current unique multi-functional space. The author attempts to define tourism space as a new entity, founded on poly-functionality (i.e. different functions and use of the same space both at the same time and in different seasons), multi-scale (overlapping of tourism spaces depending on the scale concerned), multi-layer, as well as the multi-motivation of its creators and users, or even multi-relativity.
Marek Jaśkiewicz, Dariusz Więckowski and J. Matijosius
The paper deals with problems connected with the transportation of dangerous cargo in articulated road tankers. The problems related to transverse stability of articulated vehicles have been discussed. The rig and experimental tests carried out to explore the transverse stability problem have been presented. Attention has been paid to the specificity of articulated road tankers. The necessity of rig and field testing of vehicles of this kind has been emphasized. The specificity of the transportation of such articulated vehicles by sea has been highlighted.
Daniel Michniak, Marek Więckowski, Marcin Stępniak and Piotr Rosik
Further tourism development in the Polish-Slovak borderland, as well as its overall economic development, depends on the construction of a motorway and expressway network. This paper analyses the impact of selected planned motorways and expressways (D1, A4, D3/S69, R1/R3/S7, and R4/S19) on the potential accessibility of the Polish-Slovak borderland with respect to the development of tourism. The most important investment project in Slovakia is the completion of the (started) D1 motorway. The R4/S19 and the R1/R3/S7 expressways and the D3 motorway/S69 expressway are expected to contribute to improved cross-border connections.
Marek Jaśkiewicz, Juraj Hammer, Miloš Poliak and Dariusz Więckowski
Enterprise in the EU is currently a single market business, but on which the conditions are not completely unified. In the case of mineral oil excise duty a minimum level of taxation is set by EU rules, but individual states do not strictly prescribe a specific rate of tax. It is a fact for international road transport, that there are states on the route of transport, where it is preferable to pump fuel. Because the mineral oil tax is an income of state budget in concrete state, is good for the state, if the carrier pumps fuel on the territory of that state. For carriers who only drive within the country the higher tax rate is more advantageous in terms of choice. For this reason, some EU countries apply for the selected group of entrepreneurs, the refund of excise duty due to the use of carriers in their territory and to achieve higher tax deduction in cumulative terms. The purpose of this contribution is to identify the possibilities for refunding excise duty in the Slovak Republic and to propose a procedure for assessing the effects of the refund of excise duty on mineral oils.
Miloš Poliak, Patrícia Šimurková, Marek Jaśkiewicz and Dariusz Więckowski
International road transport is a specific service within the frame of services provided in the European Union. It is because the conditions of being active on the market are influenced by the states where businessmen operate, but services can be provided throughout the whole year in other member states of the European Union. The aim of the contribution is to highlight the existing problems in international road freight transport sector. These problems persist despite the fact that market access was exempted from the national law of individual member states and regulated directly by EU regulations. Despite the unification of market access, tax and social harmonization is not ensured in international road freight transport. An unequal tax burden on carriers and different requirements of wage regulations create a discriminatory environment among entrepreneurs. The contribution identifies the factors that deform the equal operating conditions in single market. The aim of the contribution is also to provide the readers with the answers to the questions: Is it possible under current EU conditions to harmonize tax and social conditions? What impact would this harmonization have on business environment?