Search results for: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION - Bridge of Knowledge

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Search results for: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION

  • DATA INTEROPERABILITY AND THE OPEN DATA ECOSYSTEM: ROLES AND RESEARCH AREAS

    Publication

    - Year 2023

    Sustainability and value-creation are considered important parameters to measure the success of an open data system. Unfortunately, existing open data systems are not meeting their promises to achieve a sustainable and value-based open data system. Van Loenen et al. (2021) proposed a sustainable and value-creating open data ecosystem. According to their study, the open data ecosystem needs to be user-driven, inclusive, circular,...

  • Assessment of E-government inclusion policies toward seniors: A framework and case study

    Digital exclusion of seniors covers both social and technical drivers that affect the magnitude of this phenomenon. It arises from the fear of technology, reduced manual and mental abilities, socio-economic status, and also the mismatch between the technological environment and the needs of the elderly. The consideration of the needs of seniors are mainly implemented through social policies while the provision of government services...

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  • The Impact of Building Performance Analysis on intuition Development and Decision Making Rationality

    Publication

    - Year 2018

    Contemporary architectural workshop is characterized by the ability to efficiently collect and process huge amounts of geometric and non-geometric information. Virtual substitutes for buildings and structures allow to analyze various aspects of real life activity at various stages of the design process. The possibility of increased prognostic quantitative data acquisition, such as cost of energy consumption, shifts architectural...

  • The Physical Activity Environment Policy Index for monitoring government policies and actions to improve physical activity

    Publication
    • C. B. Woods
    • L. Kelly
    • K. Volf
    • P. Gelius
    • S. Messing
    • S. Forberger
    • J. Lakerveld
    • N. R. den Braver
    • J. Żukowska
    • E. García Bengoechea

    - EUROPEAN JOURNAL OF PUBLIC HEALTH - Year 2022

    Background A multifaceted response, including government action, is essential to improve population levels of physical activity (PA). This article describes the development process of the ‘Physical Activity Environment Policy Index’ (PA-EPI) monitoring framework, a tool to assess government policies and actions for creating a healthy PA environment. Methods An iterative process was undertaken. This involved a review of policy...

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  • Trust and distrust in electoral technologies: what can we learn from the failure of electronic voting in the Netherlands (2006/07)

    Publication

    - Year 2024

    This paper focuses on the complex dynamics of trust and distrust in digital government technologies by approaching the cancellation of machine voting in the Netherlands (2006-07). This case describes how a previously trusted system can collapse, how paradoxical the relationship between trust and distrust is, and how it interacts with adopting and managing electoral technologies. The analysis stresses how, although...

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  • Digital government evolution: From transformation to contextualization

    Publication

    The Digital Government landscape is continuously changing to reflect how governments are trying to find innovative digital solutions to social, economic, political and other pressures, and how they transform themselves in the process. Understanding and predicting such changes is important for policymakers, government executives, researchers and all those who prepare, make, implement or evaluate Digital Government decisions. This...

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  • The energy concept of money

    Purpose: This paper aims to provide the literature review seeking an answer whether energy can be used as a universal equivalent instead of money. Methodology: The author conducted a review of available literature and data sources related to the money theory and energy concept of money. Findings: It was found that the definition of energy as a general equivalent has a contextual and dynamic nature, and this field’s consolidation...

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  • Digital Government as Implementation Means for Sustainable Development Goals

    Publication

    - International Journal of Public Administration in the Digital Age - Year 2019

    One of the challenges for implementing Sustainable Development Goals (SDGs) is the measurement of indicators that represent progress towards such goals. Measuring such progress enables data-driven decision-making and management of SDG-relevant projects and strategies. The premise of this research is that measuring such indicators depends on measuring so-called means of implementation, i.e. activities that directly contribute to...

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  • Social Entrepreneurship Research – Challenges, Explanations and Suggestions for the Field Development

    Publication

    Employing critical review and reflection on the key literature in the area of entrepreneurship and management studies in social entrepreneurship field, this paper aims to outline the current challenges this field is facing, while introducing related explanations and suggesting required changes. The current field of social entrepreneurship research is at its nascent stage, which is determined by ongoing definitional debates and...

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  • Thermodynamics of solid phases containing rare earth oxides

    Publication

    - JOURNAL OF CHEMICAL THERMODYNAMICS - Year 2015

    Rare earth elements (RE) are incorporated into a large variety of complex oxide phases to provide tailored mechanical, electrical, optical, and magnetic properties. Thermodynamics control phase stability, materials compatibility in use, corrosion, and transformation. This review presents, in one compilation, the thermodynamic properties of a large number of such materials and discusses systematic trends in energetics and the factors...

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  • The Transformation Revealed Concept of Smart City Application in Urban Planning

    Publication

    - IOP Conference Series: Earth and Environmental Science - Year 2023

    The purpose of this paper is to present the findings of research conducted to reveal a smart city application concept in urban planning. The method is discussed in the context of case studies of smart city concepts in Malaysian states namely Johor, Penang and Selangor, with the efficient and effective state for implementation and application in urban planning being selected. The case study method was utilised to demonstrate the...

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  • Dis/Trust and data-driven technologies

    Publication

    - Internet Policy Review - Year 2023

    This concept paper contextualises, defines, and systematises the concepts of trust and distrust (and their interrelations), providing a critical review of existing literature so as to identify gaps, disjuncture, and continuities in the use of these concepts across the social sciences and in the context of the consolidation of the digital society. Firstly, the development of the concept of trust is explored by looking at its use...

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  • Using argument structures to create a measurement plan

    While planning an experiment the same question always arises: What are the goals of the experiment and which measurements are needed to demonstrate that the goals have been achieved? Deciding about the extent of raw data to be collected, the metrics to be constructed on those data and the interpretation of the metrics with respect to the assumed goals is by no means a trivial task. In this paper we show how a well known Gal-Question-Metrics...

  • Experience marketing in the service of the “secular religion” of big tech

    Publication

    - Year 2021

    The article proposes an interpretation of the meaning of experience marketing as a tool in the process of sacralisation of products, and in a broader context – the so-called secular religion accompanying some contemporary big tech organizations. The article is of theoretical nature and the authors have intended to explain how big tech corporations, in line with the concept of experience marketing (digital platforms, in particular),...

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  • Is Digitalization Improving Governance Quality? Correlating Analog and Digital Benchmarks

    Publication

    The digitalization of public governance and the resulting concept of electronic governance is a characteristic feature of contemporary information society. Both can be defined as the process and outcome of digital transformation: transformation of the “analog” version of governance into “digital” governance. Measuring both versions of governance against typical performance measures of efficiency, effectiveness, equity, openness...

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  • Community Road Safety Strategies in the Context of Sustainable Mobility

    Publication

    - Year 2018

    The paper presents an overview on the road safety strategies and action plans implemented in the framework of the “SOL - Save our lives: Comprehensive road safety strategy for Central Europe” project. It contains summarization of learned knowledge regarding the efficiency of measures applied and highlights examples of good practices. The purpose of the paper is to provide recommendations for effective and successful planning, formulation...

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  • Investigating Analytics Dashboards’ Support for the Value-based Healthcare Delivery Model

    Publication
    • M. Isazad Mashinchi
    • A. Ojo
    • J. F. Sullivan

    - Year 2020

    Improving the value of care is one of the essential aspects of Value-Based Healthcare (VBHC) model today. VBHC is a new HC delivery model which is centered on patient health outcomes and improvements. There is anecdotal evidence that the use of decision aid tools like dashboards can play a significant role in the successful implementation of VBHC models. However, there has been little or no systematic studies and reviews to establish...

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  • A universal standard for health-promoting places. Example of assessment -on the basis of a case study of Rahway River Park

    Publication

    The purpose of this paper is to contribute to development of approaches to the evaluation of the design of public open green spaces (POS). This paper presents a universal standard for the design of health-promoting urban places. The standard is a conceptual framework which was developed after visiting over one hundred public parks and therapeutic gardens in Europe and the United States. The universal standard is a simple and...

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  • Framework for Product Innovation Using SOEKS and Decisional DNA

    Publication

    - Year 2016

    Product innovation always requires a foundation based on both knowledge and experience. The production and innovation process of products is very similar to the evolution process of humans. The genetic information of humans is stored in genes, chromosomes and DNA. Similarly, the information about the products can be stored in a system having virtual genes, chromosomes and decisional DNA. The present paper proposes a framework for...

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  • The process of fuzzy model development for the case of polish internet mortgage market

    The aim of the paper is to present the conceptual description of fuzzy model representing the Polish Internet mortgage market. The first part of the paper consists of assessment and verification of model variables which are important for the Polish Internet Mortgage Market. This process begins with the initial set of variables which was used previously for the rule based model of the same market. As numerous aspects of the market...

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  • The impact of global value chains on wages, employment, and productivity: a survey of theoretical approaches

    This study presents a systematic literature review to provide a collection of theories explaining the impact of global value chains (GVCs) on labour market outcomes. Due to the complex nature of GVCs and the interconnectedness of wages, employment, and productivity, many direct and indirect effects are at play. To ensure a transparent and systematic flow of the review process, I follow the PRISMA guide. Eventually, 36 records out...

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  • Towards Greater Citizen Participation in Financing Public Cultural Institutions—Legal Barriers and Proposed Solutions

    Publication

    - Sustainability - Year 2020

    The paper contains a conceptual proposal that aims at indicating new models of participatory financing of cultural institutions as well as actions towards supporting culture. It presents results of a qualitative study in the form of action research, on identifying legal barriers of financing of cultural institutions in Poland. Additionally, it presents practical suggestions to the encountered problems that were worked out after...

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  • Data-driven models for fault detection using kernel pca:a water distribution system case study

    Kernel Principal Component Analysis (KPCA), an example of machine learning, can be considered a non-linear extension of the PCA method. While various applications of KPCA are known, this paper explores the possibility to use it for building a data-driven model of a non-linear system-the water distribution system of the Chojnice town (Poland). This model is utilised for fault detection with the emphasis on water leakage detection....

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  • S09-4 The development of the Physical Activity Environment Policy Index (PA-EPI): a tool for monitoring and benchmarking government policies and actions to improve physical activity

    Publication
    • C. B. Woods
    • L. Kelly
    • K. Volf
    • P. Gelius
    • S. Messing
    • S. Forberger
    • J. Lakerveld
    • N. d. Braver
    • J. Żukowska
    • E. G. Bengoechea

    - EUROPEAN JOURNAL OF PUBLIC HEALTH - Year 2022

    Background Insufficient physical activity (PA) is a global issue for health. A multifaceted response, including government action, is essential to improve population levels of PA. The purpose of this study was to develop the ‘Physical Activity Environment Policy Index’ (PA-EPI) monitoring framework to assess government policies and actions for creating a healthy PA environment. Methods An iterative process was undertaken. This...

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  • Greencoin: a Pro­environmental Action-­Reward System

    Publication

    The massive destruction of the natural environment is rapidly eroding the world’s capacity to provide food and water, threatening the security of billions of people. In order to facilitate green lifestyles – understood in terms of both pro-environmental behaviors and green self-image on the one hand, and to build sustainable local and global communities, on the other, we put forward an idea of a novel action-reward system based...

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  • Extending GQM by Argument Structures

    Publication

    - Year 2008

    Effective methods for metrics definition are of particular importance, as measurement mechanisms are indispensable in virtually any engineering discipline. The paper describes how the well known Goal-Question-Metric (GQM) method of systematic metrics derivation from measurement goals can be extended by applying argument structures. The proposed approach is called Goal-Argument-Metric (GAM). The general ideas of GQM and GAM are...

  • Extending GQM by argument structures

    Publication

    - Year 2007

    Effective metrics definition methods are of particular importance, as measurement mechanisms are indispensable in virtually any engineering discipline. The paper describes how the well known Goal-Question-Metric (GQM) method of systematic metrics derivation from measurement goals can be extended by applying argument structures. The proposed approach is called Goal-Argument-Metric (GAM). We briefly introduce general ideas of GQM...

  • Knowledge-Based Virtual Modeling and Simulation of Manufacturing Processes for Industry 4.0

    Publication

    - CYBERNETICS AND SYSTEMS - Year 2020

    ABSTRACT Industry 4.0 aims at providing a digital representation of a production landscape, but the challenges in building, maintaining, optimizing, and evolving digital models in inter-organizational production chains have not been identified yet in a systematic manner. In this paper, various Industry 4.0 research and technical challenges are addressed, and their present scenario is discussed. Moreover, in this article, the novel...

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  • The hydrodynamic pressure field of the ship Zodiak, measurements and calculations

    Publication

    The article presents the results of measurements of the slowly changing hydrodynamic pressure field HPF generated by the movement of the ship, Zodiak, in the Bay of Gdansk. The measurement results have been obtained in the framework of the program of the work in Siramis, under the auspices of the European Defence Administration of the EU, by the research team of the Naval Academy in Gdynia. The measurement results were compared with...

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  • Digital Government and Administrative Burden Reduction

    Publication

    - Year 2016

    Administrative burden represents the costs to businesses, citizens and the administration itself of complying with government regulations and procedures. The burden tends to increase with new forms of public governance that rely less on direct decisions and actions undertaken by traditional government bureaucracies, and more on government creating and regulating the environment for other, non-state actors to jointly address public...

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  • Exploring the Benefits, Challenges, and Opportunities of Collaborative Business Intelligence

    Publication

    - Year 2024

    In traditional business intelligence (BI) settings, the collective decision-making process is often hindered by the absence of knowledge and expertise exchange among various stakeholders, as well as lack of information sharing. The study delves into the concept of Collaborative BI, which aims to overcome these limitations by promoting collaboration, business networking, knowledge sharing, and improved communication among stakeholders....

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  • Corporate social responsibility and project management: towards a better understanding of their relationship

    Publication

    - e-mentor - Year 2022

    The main purpose of this article is to identify the fields of convergence, if any, between two management concepts and business practices, namely Corporate Social Responsibility (CSR) and Project Management (PM). To achieve the formulated goal, a systematic literature review (SLR), including bibliometric analysis, LOESS regression analysis, and text mining, was performed. This analysis allowed us to distinguish five categories...

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  • Trust and Distrust in e-Democracy

    Publication

    - Year 2022

    In the digital government research literature, the concept of trust is typically used as a precondition for the adoption of digital technology in the public sector or an outcome of a roadmap leading up to such adoption. The concept plays a central role in many decisions linked to the planning, adoption and management of the public sector technology. In contrast, the concept of distrust is almost neglected in such literature but,...

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  • Application in circular sawing machines of the experimental results of investigations of the chip removing system operation

    Publication

    The experimental results of the chip removing system operation are presented. The main aim of them was to optimize suction system of the panel saw Fx3 and its follower Fx550. The attention was focused on the upper casing, which was the part of removing system. Within the framework of the work a systematic experimental study of pressure distribution in the casing during operation of the selected rotational speed of saw blade with...

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  • Morphometric evaluation of the delayed cerebral arteries response to acetazolamide test in patients with chronic carotid artery stenosis using computed tomography angiography

    Publication
    • A. Szarmach
    • P. J. Winklewski
    • G. Halena
    • M. F. Kaszubowski
    • J. Dzierżanowski
    • M. Piskunowicz
    • E. Szurowska
    • A. Frydrychowski

    - Folia Morphologica - Year 2017

    Background: The evidence accumulates that the response to acetazolamide test is delayed on the ipsilateral side to stenosis. However, the effect of acetazolamide beyond 30 minutes after acetazolamide administration remains unknown. The aim of this study was to assess the diameters of: anterior cerebral arteries (ACAs), middle cerebral arteries (MCAs) and posterior cerebral arteries (PCAs) before and 60 minutes after the acetazolamide...

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  • Application of Artificial Intelligence by Poland’s Public Administration

    Publication

    - Year 2024

    This chapter presents an overview and analysis of artificial intelligence-driven solutions created and implemented by or with the support of Poland’s central public administration (PA). After discussing governance of AI-related issues, we analyze a set of examples of AI innovation to map the actors and their relations within the ecosystem, describe the field where innovation in AI for PA occurs, and highlight the potentialities...

  • Energy Modeling of Single-Family Houses in the Conceptual Phase

    Publication

    - Year 2018

    The aim of the article is to identify the potential impact of the latest commercial digital tools for building energy analysis on the everyday architectural practice in Poland in the context of typology and energy optimization of single –family houses. The reason for this survey is that “architect friendly” interfaces simulation results’ visualization and energy analysis tools are not given deserved attention in the architectural...

  • The role of sport in the Smart City concept

    Sport brings to cities innovative solutions that influence urban life, yet considerations about sport still rarely contribute to the development of the very popular smart city concept. This raises the question: what is the perception of sport in the city from the perspective of the smart city concept? One of the challenges of future urban policy is to provide initiatives that ensure the wellbeing and promote the model of a healthy...

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  • Software-Defined NB-IoT Uplink Framework - The Design, Implementation and Use Cases

    In the radiocommunication area, we may observe a rapid growth of new technology, such as 5G. Moreover, all the newly introduced radio interfaces, e.g., narrowband Internet of Things (NB-IoT), are strongly dependent on the software. Hence, the radiocommunication software development and optimization, as well as the 3GPP technical specification, should be introduced at the academic level of education. In this paper, a software-defined...

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  • Model-based testing for execution algorithms in the simulation of cyber-physical systems

    Publication

    - Year 2013

    The understanding of simulation semantics of a hybrid system is a challenge for computational engineers as it requires expertise in computer science, engineering, numerical methods, and mathematics at once. The testing methods for the execution of a simulation are being researched but not yet applied on the industrial level. Consequently, the semantics of the simulation becomes a critical artifact in the system development process....

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  • Trust and Distrust in e-Democracy

    Publication

    - Year 2022

    In the digital government research literature, the concept of trust is typically used as a precondition for the adoption of digital technology in the public sector or an outcome of a roadmap leading up to such adoption. The concept plays a central role in many decisions linked to the planning, adoption and management of the public sector technology. In contrast, the concept of...

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  • Benchmarking the Digital Government Value Chain

    Publication

    Digital Government (DG) benchmarking is an academically vivid topic and, equally important, a tool with the potential to provide valuable insights to policymakers and public managers responsible for digital policies at the level of countries and international bodies. Alas, this potential remains largely untapped in the current DG benchmarking practice. In our study, we identify the reasons and propose a way of mitigating them....

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  • Open Innovation Competence for a Future-Proof Workforce: A Comparative Study from Four European Universities

    Digital transformation is a key driving force of open innovation to capture and transfer knowledge inside and outside of a company’s bounds. New challenges in organizing multiple knowledge flows imply the need for increased competences related to this paradigm of future employees. In this article, we organize and aggregate the competencies required for open innovation collaboration and develop a competence profile that organizes...

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  • Automated Reasoning Based User Interface

    Publication

    - EXPERT SYSTEMS WITH APPLICATIONS - Year 2017

    Motivation: The ability to directly trace how requirements are implemented in a software system is crucial in domains that require a high level of trust (e.g. medicine, law, crisis management). This paper describes an approach that allows a high level of traceability to be achieved with model-driven engineering supported by automated reasoning. The paper gives an introduction to the novel, automated user interface synthesis in...

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  • Urban Freight Transport Demand Modelling and Data Availability Constraints

    Publication

    - Year 2018

    The paper provides a review of urban freight transport demand modelling approaches confronted with constrains regarding adequate data provision from a perspective of the local authorities. Demand estimation models has been selected as a reference because they are the most representative in terms of inclusion of urban freight indicators which can be transformed into a decision-support tool for evaluation of freight measures. The...

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  • Activity-based payments: alternative (anonymous) online payment model

    Electronic payments are the cornerstone of web-based commerce. A steady decrease in cash usage has been observed, while various digital payment technologies are taking over. They process sensitive personal information raising concerns about its potentially illicit usage. Several payment models that confront this challenge have been proposed. They offer varying levels of anonymity and readiness for adoption. The aim of this study...

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  • Soft skills among academics: Five theoretically informed lessons for current times

    Publication

    RESEARCH OBJECTIVE: The aim of this article is to provide a comprehensive examination of the role of soft skills among academics in the context of the evolving higher-education landscape. THE RESEARCH PROBLEM AND METHODS: We use a scoping review of existing literature to discuss the importance of soft skills in academia. Through critical analysis and synthesis, we identify patterns and gaps in current knowledge and develop five...

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  • Greencoin information system empowering urban adaptability and eco living choices.

    There are many gamification projects focused on mitigating climate changes which has been tested or implemented worldwide. However, the gap which remains is the limited number of solutions dedicated for central European countries where the urban polices in terms of climate vulnerability are bounded. On the other hand, cities, when implementing climate-oriented policies, are focused on urban resilience, while the opportunities...

  • Infographics in Educational Settings: A Literature Review

    Publication

    - IEEE Access - Year 2024

    Infographics are visual representations of data that utilize various graphic elements, including pie charts, bar graphs, line graphs, and histograms. Educators and designers can maximize the potential of infographics as powerful educational tools by carefully addressing challenges and capitalizing on emerging technologies. However, current education systems showcase the need for development guidelines and the best practices targeted...

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  • HDAC Inhibitors: Innovative Strategies for Their Design and Applications

    Publication
    • M. Daśko
    • B. De Pascual-Teresa
    • I. Ortín
    • A. Ramos

    - MOLECULES - Year 2022

    Histone deacetylases (HDACs) are a large family of epigenetic metalloenzymes that are involved in gene transcription and regulation, cell proliferation, differentiation, migration, and death, as well as angiogenesis. Particularly, disorders of the HDACs expression are linked to the development of many types of cancer and neurodegenerative diseases, making them interesting molecular targets for the design of new efficient drugs...

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