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Search results for: CIT
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Tax preferences in CIT in numbers 2009-2015
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Corporate Income Tax (CIT) between 2009-2015.
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CIT tax rates in Poland, Lithuania, Latvia and Estonia
Open Research DataThis dataset contains information on basic corporate tax rates (CIT) in the years 2000 - 2018 in the Baltic countries (Lithuania, Latvia i Estonia) and Poland.
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Upper corporate income tax rates CIT in EU countries (in%).
Open Research DataIn 2000, CIT rates were quite varied; in Ireland and Lithuania it was 24%, and in Germany it was nearly 52%. For all EU countries, the average CIT rate was at the level of 32%, but in the following years the rate decreased to reach the level of around 22.5%. The largest reductions in the CIT rate were introduced by Bulgaria and Germany. Particularly...
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Op Cit-Revista de Estudos Anglo-Americanos-A Journal of Anglo-American Studies
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Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)
Open Research DataThe following data presents the average CIT rate in European Union countries between 2008-2016 .
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CIT income tax from legal persons / corporations on account of income from renting real estate
Open Research DataThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with Personal Income Tax (PIT) or corporate / Corporate Income Tax (CIT)....
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II Debata podatkowa nt. podatków PIT i CIT w 2019 r.
EventsDrugie spotkanie z cyklu „Debat podatkowych” na WZiE, podczas którego zostaną omówione praktyczne aspekty związane z opodatkowaniem przedsiębiorstw podatkiem dochodowym PIT i CIT.
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Participation - engaging the citizens in city renewal processes
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Social media for e-learning of citizens in smart city
PublicationThe rapid development of social media can be applied for citizens’ e-learning in a smart city. Big cities have to cope with several open issues like a growing population or a traffic congestion. Especially, a home and public space is supposed to be used in more efficient way. Sustainable homes and buildings can be planned with using some modern techniques. Even currently, there is a huge problem with a lack of key resources like...
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The environmental dimension of city dwellers’ quality of life and the city’s social and spatial variability
PublicationThe purpose of this paper is to attempt an analysis of the environmental dimension of the quality of life using quantitative surveys conducted among residents of Gdańsk. In the paper, we make reference to the theoretical assumptions ensuing from the concept of a comprehensive and integrated approach to the development of the urban environment, whilst noting the profound impact humans bring to their evaluation of the environmental...
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Castelo Branco Cityscapes
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Cityscape
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Eco-design of cities and regions
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Kazimierz Dolny Cityscape. Akwarela
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The Rule-Based Model of Negentropy for Increasing the Energy Efficiency of the City’s Digital Transformation Processes into a Smart City
PublicationThe aim of the article is to build a rule-based model (RMFDN) for increasing the energy efficiency of Smart Cities’ digital transformation processes. The problem that arises during the implementation of digital transformation processes concerns the measures that should be assigned to estimate the duration of the digital transformation. Previous studies of digital transformation have been based on the analysis of design processes...
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Smart Cities Concept - Readiness of City Halls as a Measure of Reaching a Smart City Perception
PublicationThe article presents a proposal for a new approach to the assessment of Smart Cities: testing the readiness of city halls to a Smart City. The approach is the result of two-year studies involving ten major city halls. Readiness is compared with the previously used Smart City assessment methods: rankings or ISO standards. The relationship between readiness and organization maturity was also presented. The key role of city halls...
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Dilemmas of Identity in Contemporary Cities. The City of Gdansk as an Example
PublicationThe article is aimed to answer the question how, depending on the historical heritage, the collective memory, the physical space of the city and their images were shaped, through the politics of memory. All known cultures and languages distinguish the ‘self’ and the ‘other’, ‘us’ and ‘them’. Neither do we know cities which wish to differ in some particular way, although they can have numerous identities. Their multitude and diversity...
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From Democratic (Citizenship) Education to Participative Democracy? Youth’s Difficult Way to Active Citizenship
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Production and Properties of Starch Citrates—Current Research
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How does environmental regulation affect the city's domestic value-added rate of export? New spatial evidence from Chinese cities
PublicationProtecting the environment and increasing the domestic value-added rate of exports (DVARE) are hot issues for high-quality economic development. This paper explores how environmental regulation affects the DVARE. This paper constructs a dynamic spatial econometric model using the data of 285 Chinese cities from 2000 to 2020. It empirically tests the impact of environmental regulation on the DVARE. The research results show that...
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Mariusz Citkowski dr
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The (Un)Real City by Magdalena Abakanowicz: Guidelines for Cities in Times of Planetary Crisis
PublicationThree decades have passed since Magdalena Abakanowicz presented her concept of Bois de Nanterre — Arboreal Architecture, in response to a call for a broader reflection on approaches to urban landscaping and a reinterpretation of the meaning and evolution of the Grand Axis in Paris. This paper analyses the work presented by the artist from an urban planning perspective. It shows how the rich and multi-layered metaphor for the 21st-century...
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City as a product. Architecture as an Economic Instrument. Are Global Cities People-Friendly Places?
PublicationWhile spending time in our everyday urban environment do we ever think how particular architecture influences the economic value of that space? Space has its measurable financial value. From the economic point of view a place can be treated as a product that fights for appearing in tourists’ and investors’ consciousnesses. Space - treated as an object of demand and supply - becomes an element in a marketing game. To reach its...
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Rethinking Sustainable Cities at Night: Paradigm Shifts in Urban Design and City Lighting
PublicationSince the establishment of the 17 Sustainable Development Goals (SDGs) by the United Nations General Assembly in 2015, various perspectives on sustainable cities have been developed and adopted in order to achieve a better and more sustainable future. However, background research has revealed that these goals and targets are limited because they do not take into account the growing body of lighting-related research in diverse fields...
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Elective Project - Project, City, and Society
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Elective design II: PLANNING GENDERED CITY- GENDER CITY WALKING TOURS Women in Architecture series_2023
e-Learning CoursesThe course aim is to get familiar with the topic of tangible and intangible cultural heritage created by women in 100 years. The recognition of the past and present achievements as well as problems and challenges female are facing in built environment is curtail for understanding importance of women involvement and need of their support and promotion. This new perception continues to increase the visibility of creative...
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Cycling as a Sustainable Transport Alternative in Polish Cittaslow Towns
PublicationIt is well known that growing motor traffic in urban areas causes air pollution and noise which affects the environment and public health. It is hardly surprising then that cycling should be used as an alternative mode of transport, not just in major cities but also in smaller ones including those that are members of the Cittaslow network. Their approach is based on sustainable development, care for the environment and transport...
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City
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Cross-Flow Microfiltration of Glycerol Fermentation Broths with Citrobacter freundii
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Synthesis and antimicrobial activity of truncated fragments and analogs of citropin 1.1: The solution structure of the SDS micelle-bound citropin-like peptides
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Citizenship Studies
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La Città Libera di Danzica: compromesso ragionevole o scommessa impossibile?
PublicationThe article outlines the main economic ptoblems connected with the birth of the Free city of Danzig. In particular, it studies the complex relationships between the city, the Polish government, the League of Nations, and the Allies about the use of the port of Danzig and the increasing competition with the port of Gdynia, built by the Polish government with support of the French one and some french private companies.
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Role of inner-city brownfields in urban development of european cities - example of Gdańsk Music and Congress Centre
PublicationPołożone w bliskim sąsiedztwie śródmieść tereny poprzemysłowe odgrywają w miastach europejskich ważną rolę w przekształceniach struktur miejskich. Kształtowane na posiadających bardzo silną tożsamość terenach wielofunkcyjne, przestrzenie publiczne przyczyniają się do zatrzymania w centrum miast jego mieszkańców i przeciwdziałają ich ucieczce na obrzeża. Wyżej wspomniane kulturowe i historyczne dziedzictwo, jak i genius loci obecny...
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CITIES
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Działania rewitalizacyjne w miasteczkach Polskiej Krajowej Sieci Miast Cittaslow
PublicationMożliwości dofinansowania inwestycji miejskich jakie pojawiły się w Polsce po akcesji do UE, nie są wystarczająco wykorzystywane, w szczególności - w małych miastach (np. o liczbie ludności do 20.000 mieszkańców). Mimo wielu trudności próbuje się przełamać impas. Przykładem mogą być miasteczka Województwa Warmińsko-Mazurskiego, gdzie pomysłem na odnowę - oprócz dofinansowania w ramach Regionalnego Programu Operacyjnego (RPO) -...
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Human serum interactions with phenolic and aroma substances of Kaffir(Citrus hystrix) and Key lime (Citrus aurantifolia) juices
PublicationTo understand the therapeutic application of polyphenols extracted from Kaffir (PolKaf) and Key (PolKey) limesdifferent analytical methods were applied. Based on quantitative analysis by two dimensional gas chromato-graphy (GC×GC) and time of flight mass spectrometry (TOFMS) it can be observed that the biggest differencesin the contents of selected terpenes of Kaffir and Key limes occur in chemical compounds such as limonene, citraland...
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Organizational citizenship behavior of IT professionals: lessons from Poland and Germany
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Studies of polypropylene membrane fouling during microfiltration of broth with Citrobacter freundii bacteria
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Smart Cities
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Cities and Health
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Citta e Storia
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Analysis of molecular structure of starch citrate obtained by a well-stablished method
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City and Society
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City & Community
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Analysis of volatile fraction of sweetie (Citrus maxima × Citrus paradisi) and its parent fruit using proton transfer reaction mass spectrometry
PublicationThe quality of the fruit is affected by several main ingredients and the aroma plays a fundamental role during the selection of fruit by consumers. In the case where several fruit have similar aromas and only one of them has specific health properties, it is very important to find the differences in the volatile organic compounds (VOCs) composition to distinguish these samples. Such situations are often found for hybrid fruit....
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Citizen Science: Theory and Practice
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Biodegradable macromolecular conjugates of citropin: Synthesis, characterization and in vitro efficiency study
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Scientific Collaboration, Citation and Topic Analysis of International Conference on Agile Software Development Papers
PublicationThe International Conference on Agile Software Development (XP) was established almost sixteen years ago. Based on data from Scopus database, a total of 789 papers have been published in between years of 2002 and 2018. We employed bibliometrics analysis and topic modeling with R/RStudio to analyze these published papers from various dimensions, including the most active authors, collaboration of authorship, most cited papers, used...
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Demand for a Housing Offer Addressed to Senior Citizens in Poland
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An Improved Synthesis of Trisodium (R)-Homocitrate from Citric Acid
PublicationA method of synthesis of trisodium (R)-homocitrate starting from citric acid is reported. The procedure affords the final product of high optical purity with satisfactory yield.