Search
Filters
total: 328
filtered: 291
Search results for: SUGAR FEE, STIMULATING FUNCTION, TAXATION, TAX SYSTEM
-
Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour
PublicationDuring the economic downturn caused by the COVID-19 pandemic, the amount and structure of tax burdens imposed by the state on businesses continue to increase, as shown on the example of the newly introduced sugar fee. A new tax-related burden imposed on businesses and consumers producing and consuming sugar-sweetened beverages appeared at the beginning of 2021. The aim of the paper is to present the fiscal burdens that accompany...
-
THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
-
State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublicationThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
-
RESIDENTIAL FUNCTION IN MULTI-CRITERIA MULTIFUNCTIONAL BUILDING SYSTEM DESIGN PROCESS
PublicationThe paper presents the multi-criteria approach in the design process of residential structure as a part of a multifunctional building system. The purpose of work was to broaden the field of multifunctional building system design process. Background for the presented work is to define the direction of architectural growth of the modern city center area where actually are built complex and large capacity structures with a great impact...
-
Sustainable Rainwater Management Concept in a Housing Estate with a Financial Feasibility Assessment and Motivational Rainwater Fee System Efficiency Analysis
Publication -
Implementation of FDTD-compatible Green's function on heterogeneous CPU-GPU parallel processing system
PublicationThis paper presents an implementation of the FDTD-compatible Green's function on a heterogeneous parallel processing system. The developed implementation simultaneously utilizes computational power of the central processing unit (CPU) and the graphics processing unit (GPU) to the computational tasks best suited to each architecture. Recently, closed-form expression for this discrete Green's function (DGF) was derived, which facilitates...
-
Decision Support System to Improve the Effectiveness of Chemical Control Against Cutworms in Sugar Beet
Publication -
Novel analytical approach for real-time monitoring of volatile Maillard reaction products emitted from the sugar-amino acid model system using proton transfer reaction mass spectrometry
PublicationIn the presented research, volatile Maillard reaction products formation in the two sugar-amino acid model systems, namely glucoselysine and ribose-lysine model systems were investigated using proton transfer reaction mass spectrometry. Obtained data were supported by the reference method, i.e., UV/Vis spectrometry. A number of volatile organic compounds were selected based on the correlation of the effect of Maillard reaction...
-
A concept of a decision function discovery method in a workflow system
PublicationW pracy przedstawiono koncepcyjny model wykrywania zalezności funkcynnych pomiedzy elementami systemu przepływu pracy.
-
The optimisation of induction heating system based on multiquadric function approximation
Publication -
THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublicationThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
-
A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
-
GTR/NBR/Silica Composites Performance Properties as a Function of Curing System: Sulfur versus Peroxides
PublicationIn this work, conventional sulfur and two types of organic peroxides (dicumyl peroxide (DCP) and di-(2-tert-butyl-peroxyisopropyl)-benzene (BIB)) curing systems were used to investigate the possibility for tailoring of the performance properties of GTR/NBR blends reinforced with a variable content of highly dispersive silica (0–30 phr). The curing characteristics, static mechanical and acoustical properties, swelling behavior,...
-
Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland
PublicationThe article will discuss functions that should pursue general grants. One of them is revenue equalization. To achieve it after applying the mechanism of subsidising revenues should be reduced. In addition, to be completed, the size of the support should be inversely proportional to achieved own revenues. Besides the theoretical analysis, which will present the general grants structure and the ability of fulfilling revenue equalisation...
-
Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublicationReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
-
Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublicationThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
-
Environmental Taxes and Their Role in the Economics of Sustainable Development
PublicationThe purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally...
-
Sealing tax collection in Poland and the EU in the years 2008–2018
PublicationThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
-
An idea of an approach to self-testing of mixed signal systems based on a quadratic function stimulation
PublicationA new approach to self-testing of the analog parts of mixed-signal electronic systems controlled by microcontrollers equipped with an ADC and a DAC is presented. It is based on a BIST and a new fault diagnosis method. A novelty is the use of the DAC as a component of the BIST, allowing to generate a stimulating signal with a quadratic function shape. It contributes to a better extraction of information about the state of the circuit...
-
The use of low-coherence interferometer for sugar content determination
PublicationIn this article, the implementation of low-coherence interferometer with signal processing in time domain for sugar content determination in aqueous solution is presented. The elaborated measurement set-up was tested with the use of synthesized source made of two low-coherence sources. The use of two sources with dedicated parameters enabled to obtain a proper metrological parameters of the measurement system. The elaborated low-coherence...
-
Application of electronic nose based on fast GC for comparison of aroma profiles of homemade cherry "Nalewka" made with addition of different amount of sugar
PublicationNalewka is a traditional Polish homemade spirit beverage and there are many different recepies for the production of nalewkas. However, it is not knownwhat amount of sugar can have influence of their aroma profiles. There is little information on the comparison of aroma profiles of Polish cherry nalewkas made with addition of different amount of sugar. For this purpose electronic nose based on fast GC has been used. Electronic...
-
Application of electronic nose based on fast GC for comparison of aroma profiles of homemade cherry "Nalewka" made with addition of different amount of sugar
PublicationNalewka is a traditional Polish homemade spirit beverage and there are many different recepies for the production of nalewkas. However, it is not knownwhat amount of sugar can have influence of their aroma profiles. There is little information on the comparison of aroma profiles of Polish cherry nalewkas made with addition of different amount of sugar. For this purpose electronic nose based on fast GC has been used. Electronic...
-
Synthesis of 2-amino-2,6-dideoxy-D-glucitol-6-sulfonic acid as a potential antifungal agent.
PublicationGlucosamine-6P (GlcN-6P) synthase catalyzes the first committed step in the biosynthetic pathway leading to the formation of UDP-GlcNAc, a sugar nucleotide precursor providing D-glucosamine for the formation of chitin and manoproteins. 2-Amino-2,6-dideoxy-D-glucitol-6-sulfonic acid is an analog of 2-amino-2-deoxy-D-glucitol 6-phosphate (GlcN-ol-6-P), a known inhibitor of GlcN-6-P synthase, in which the phosphate group of the latter...
-
The usefulness of birch saps from the area of Podkarpacie to produce birch syrup
PublicationIn northern European countries, as well as in North America tree saps of maples and birches are used for the production of syrups. Birch syrups are characterized by a specific aromatic taste and can be used as an addition to sweets, desserts, salads and meats. Attention is paid to the health benefits of birch syrups, mainly for high mineral content. The aim of this study was to evaluate the usefulness of birch saps obtained from...
-
Dietary behaviour and physical activity policies in Europe: learnings from the Policy Evaluation Network (PEN)
PublicationThe European Policy Evaluation Network (PEN), initiated in autumn 2018, aimed at advancing the evidence base for public policies impacting dietary behaviour, physical activity and sedentary behaviours in Europe. This is needed because non-communicable diseases—the leading cause of global mortality—are substantially caused by physical inactivity and unhealthy dietary behaviours, which in turn are driven by upstream factors that...
-
Optimization of combined heat and power (CHP) market allocation: The case of Poland
PublicationCombined heat and power (CHP), that is production of electricity and useful heat in a single thermodynamic process, is a way of primary energy saving and emission reduction. Therefore, promotion of the electricity from high-efficiency cogeneration (CHP-E) was encouraged in the European Union. However, CHP-E promotion mechanisms proved low effectiveness in certain countries, like Poland, where the prices of certificates of origin...
-
Effect of Amino Acids and Sodium Chloride on d-Sorbitol in Aqueous Solutions at Different Temperatures: Volumetric and Acoustic Approach
PublicationApparent molar volumes and apparent molar compressibilities for d-sorbitol in (0.05, 0.1, 0.2 and 0.3) mol·kg−1 aqueous solutions of l-alanine, l-cysteine and l-histidine and NaCl have been determined from measurements of solution density at T = (288.15, 298.15, 308.15 and 318.15) K and sound velocity at T = 298.15 K, as a function of the concentration of the sugar alcohol. The data were used to obtain the limiting apparent molar...
-
Human-computer interaction approach applied to the multimedia system of polysensory integration
PublicationIn the paper an approach of utilizing an interaction between the human and computer in a therapy of dyslexia and other sensory disorders is presented. Bakker's neuropsychological concept of dyslexia along with therapy methods are reviewed in the context of the Multimedia System of Polysensory Integration, proposed at the Multimedia Systems Department of Gdansk Univ. of Technology. The system is presented along with the training...
-
The finite-difference simulation of x-rays propagation through a system of lenses
PublicationThe propagation of X-ray waves through an optical system consisting of 33 aluminum X-ray refractive lenses is considered. For solving the problem, a finite-difference method is suggested and investigated. It is shown that very small steps of the difference grid are necessary for reliable computation of propagation of X-ray waves through the system of lenses. It is shown that the wave phase is a function very quickly increasing...
-
A high-accuracy complex-phase method of simulating X-ray propagation through a multi-lens system
PublicationThe propagation of X-ray waves through an optical system consisting of many X-ray refractive lenses is considered. For solving the problem for an electromagnetic wave, a finite-difference method is applied. The error of simulation is analytically estimated and investigated. It was found that a very detailed difference grid is required for reliable and accurate calculations of the propagation of X-ray waves through a multi-lens...
-
A Concept of Automatic Film Color Grading Based on Music Recognition and Evoked Emotions
PublicationThe article presents the aspects of the final selection of the color of shots in film production based on the psychology of color. First of all, the elements of color processing, contrast, saturation or white balance in the film shots were presented and the definition of color grading was given. In the second part of the article the analysis of film music was conducted in the context of stimulating appropriate emotions while watching...
-
Reliability Analysis of Data Storage Using Survival Signature and Logic Differential Calculus
PublicationThe Data storage system is an important part of any information system. All the necessary data that must be available for the successful operation of the information system are stored here. Therefore, it is advisable to think about the reliability of such a data storage system. As part of reliability engineering, it is possible to perform a reliability analysis of any system. Therefore, the data storage system can be analyzed as...
-
Cloning, expression, purification and characterization of recombinant trehalose synthase from Deinococcus radiodurans.
PublicationTrehalose (α-D-glucopyranosyl-1,1-α-D-glucopyranoside) is a nonreducing disacharide in which the two glucose molecules are linked trough a α-1,1-glycosidic bond. Trehalose is readily hydrolyzed to glucose and can be used as a reserve of that sugar in the cell. The presence of trehalose was found in the cells of fungi and yeasts, bacteria, nematodes, insects, eggs, pupae and some plants. The characteristics of trehalose make it...
-
The Concept of Using the Decision-Robustness Function in Integrated Navigation Systems
PublicationThe diversity and non-uniformity of the positioning systems available in maritime navigation systems often impede the watchkeeping officer in the selection of the appropriate positioning system, in particular, in restricted basins. Thus, it is necessary to introduce a mathematical apparatus to suggest, in an automated manner, which of the available systems should be used at the given moment of a sea trip. Proper selection of the...
-
The Concept of a Methodology for Selecting the Optimal Parameters of Heat Received from a Nuclear Power Plant Operating in a Partial Cogeneration Mode
PublicationThe paper presents the concept of the objective function which is to allow the selection of optimal parameters of the district heating system using a nuclear power plant operating in partial cogeneration mode. The concept is based on research carried out a number of years ago. The size of annual expenses was proposed as the objective function, which allows to compare the operation of a nuclear power plant in partial cogeneration...
-
A Centralized Reputation System for MANETs Based on Observed Path Performance
PublicationA reputation system for MANETs is described that attempts to deduce nodal trustworthiness (forwarding behaviour) from observed end-to-end path performance. The trustworthiness deduction algorithm produces interval estimates and works well if node misbehaviour is not selec-tive with respect to traversing paths. Nodal reputation levels are next calculated in the spirit of generous tit-for-tat so as to best reflect momentary nodal...
-
Single and Series of Multi-valued Decision Diagrams in Representation of Structure Function
PublicationStructure function, which defines dependency of performance of the system on performance of its components, is a key part of system description in reliability analysis. In this paper, we compare two approaches for representation of the structure function. The first one is based on use of a single Multi-valued Decision Diagram (MDD) and the second on use of a series of MDDs. The obtained results indicate that the series of MDDs...
-
H2O˙+ and OH+ reactivity versus furan: experimental low energy absolute cross sections for modeling radiation damage
PublicationRadiotherapy is one of the most widespread and efficient strategies to fight malignant tumors. Despite its broad application, the mechanisms of radiation-DNA interaction are still under investigation. Theoretical models to predict the effects of a particular delivered dose are still in their infancy due to the difficulty of simulating a real cell environment, as well as the inclusion of a large variety of secondary processes. This...
-
Local basis function estimators for identification of nonstationary systems
PublicationThe problem of identification of a nonstationary stochastic system is considered and solved using local basis function approximation of system parameter trajectories. Unlike the classical basis function approach, which yields parameter estimates in the entire analysis interval, the proposed new identification procedure is operated in a sliding window mode and provides a sequence of point (rather than interval) estimates. It is...
-
Property sustainable value versus highest and best use analyzes
PublicationThis article proposes the possibility of applying fuzzy logic theory to perform the tasks of determining the market value of agricultural lands. These tasks are of a multi‐criteria character, as multiple factors are taken into consideration during the land value valuation process. The market value of agricultural land plots, calculated using fuzzy logic methods, can provide a basis for further use in the processes that are directly...
-
Testing the impact of simplifications adopted in models describing wave loads on ship
PublicationThe wave-ship system in naval architecture is generally assumed to be a linear one. This allows for the computation of a transfer function of ship response to waves including wave loads on ship. The transfer function and the wave spectral density function enable the development of the stochastic process of wave loads on ship, corresponding to the irregular wave generating that loads. If the mathematical models of wave load transfer...
-
Testing the impact of simplifications adopted in models describing wave loads on ship
PublicationThe wave-ship system in naval architecture is generally assumed to be a linear one. This allows for the computation of a transfer function of ship response to waves including wave loads on ship. The transfer function and the wave spectral density function enable the development of the stochastic process of wave loads on ship, corresponding to the irregular wave generating that loads. If the mathematical models of wave load transfer...
-
The Application of the Thermal Stabilization Prompted by the Ice Cover Expansion Considering the Energy Production Optimization in the Dam-Reservoir Coupled Systems on the Vistula River
PublicationIn this study, the thermal stabilization of a water resource together with an energy production optimization in the power plant of the dam–reservoir coupled system is conducted. This coupled dam system is designed to consist of a primary (Włocławek) and secondary (Siarzewo) dam due to the erosion control aspect. The other beneficial aspect of this coupled dam design is to have an additional power plant, with the aim of achieving...
-
Generalization of Kramers-Krönig relations for evaluation of causality in power-law media
PublicationClassical Kramers-Krönig (K–K) relations connect real and imaginary parts of the frequency-domain response of a system. The K–K relations also hold between the logarithm of modulus and the argument of the response, e.g. between the attenuation and the phase shift of a solution to a wave-propagation problem. For square-integrable functions of frequency, the satisfaction of classical K–K relations implies causality in the time domain....
-
Thermosensitive composite based on agarose and chitosan saturated with carbon dioxide. Preliminary study of requirements for production of new CSAG bioink.
PublicationThis study introduces a method for producing printable, thermosensitive bioink formulated from agarose (AG) and carbon dioxide-saturated chitosan (CS) hydrogels. The research identified medium molecular weight chitosan as optimal for bioink production, with a preferred chitosan hydrogel content of 40–60 %. Rheological analysis reveals the bioink's pseudoplastic behavior and a sol-gel phase transition between 27.0 and 31.5 °C. The...
-
Firing map of an almost periodic input function
PublicationIn mathematical biology and the theory of electric networks the firing map of an integrate-and-fire system is a notion of importance. In order to prove useful properties of this map authors of previous papers assumed that the stimulus function f of the system ẋ = f(t,x) is continuous and usually periodic in the time variable. In this work we show that the required properties of the firing map for the simplified model ẋ = f(t) still...
-
Fast Algorithms for Identification of Time-Varying Systems with Both Smooth and Discontinuous Parameter Changes
PublicationThe problem of noncausal identification of a time-varying linear system subject to both smooth and occasional jump-type changes is considered and solved using the preestimation technique combined with the basis function approach to modeling the variability of system parameters. The proposed estimation algorithms yield very good parameter tracking results and are computationally attractive.
-
Port-based approach to distributed transfer function method
PublicationIn the paper there is presented an uniform, port-based approach to modeling of both lumped and distributed parameter systems. Port-based model of distributed system has been defined by application of distributed transfer function method (DTFM). The approach proposed combines versatility of port - based modeling and accuracy of distributed transfer function method. It enables to formulate appropriate input data for computer analysis...
-
Innovative activity of SMEs In Poland
PublicationInnovative activity of enterprises is determined by many factors. On one hand, these are external factors creating a sort of innovative climate in the economy, on the other hand - there are many internal factors stimulating or reducing the intensity of innovative activities. What influences the innovativeness of enterprises is the effectiveness of the system supporting innovations, which was stated by for example Pyciński and Żołnierski...
-
Architecture and Basic Assumptions of RSMAD
PublicationThe study presents the architecture of Radio System for Monitoring and Acquisition of Data from Traffic Enforcement Cameras (in short RSMAD) which is used for transmission (realized using GSM, UMTS or TETRA networks, and through the Internet network), archiving and exploring image data of traffic offenses. The paper also presents selected basic assumptions of the RSMAD system, which are relevant to the implemented by the system...