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Search results for: tax prefenences
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ATA Journal of Legal Tax Research
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Journal of the Australasian Tax Teachers Association
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Journal of Property Tax Assessment and Administration
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Wojciech Wyrzykowski dr hab.
PeopleWojciech Wyrzykowski is an employee of the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He is the author of 70 scientific publications, including 5 monographs, and co-author of 7 monographs. The most important of them reflecting the author's scientific interests include: Tax conditions for the development of entrepreneurship in Poland, Taxes in Poland - outline of the...
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Configurational and Conformational Preferences in Stereoselective Acylations of N-Methyl-1,3-diaminopropane with Acyl Chlorides
PublicationEvidence for a stereoinduction profile of the reaction of N-methyl-1,3-diaminopropane with acyl chlorides was provided. A possibility to engage in intramol. CH2···HN and Cl···H-N interactions and the proton migration process to the methylamino group leads to the E secondary amides carrying the N···H+···N or N-H···N bridges, that show unusual spectroscopic images. Empirical relations between the ΔδC chem. shift differences,...
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The role of background color, interletter spacing, and font size on preferences in the digital presentation of a product
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Subjective Preferences Towards Various Conditions of Self-Administered Questionnaires: AHP and Conjoint Analyses
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Examining users’ preferences towards vertical graphical toolbars in simple search and point tasks
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Conformational Preferences of Proline Derivatives Incorporated into Vasopressin Analogues: NMR and Molecular Modelling Studies
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Annual variability of heavy metal content in Svalbard reindeer faeces as a result of dietary preferences
PublicationDuring both winter and summer, Svalbard reindeer selectively feed on different types of vegetation that are not only a source of nutritional value, but also a place of heavy metal accumulation. In the present study, the content of cadmium, chromium, copper, iron, lead, nickel, manganese, and zinc in reindeer excrement was measured. The main aims were to determine the seasonal content of several heavy metals in Svalbard reindeer...
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Crowdsourcing-Based Evaluation of Automatic References Between WordNet and Wikipedia
PublicationThe paper presents an approach to build references (also called mappings) between WordNet and Wikipedia. We propose four algorithms used for automatic construction of the references. Then, based on an aggregation algorithm, we produce an initial set of mappings that has been evaluated in a cooperative way. For that purpose, we implement a system for the distribution of evaluation tasks, that have been solved by the user community....
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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...
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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...
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Analysis of the Multiple Attribute Decision Making Problem with Incomplete Information about Preferences among the Criteria
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Self-assembly of secondary aryl amides in cocrystals with perfluoroaryl coformers: structural analysis and synthon preferences
PublicationCooperation of aryl⋯perfluoroaryl stacking interactions and hydrogen bonds was utilized in the construction of six novel cocrystals of aromatic cis-amides with pentafluorobenzoic acid (pfba) and pentafluorophenol (pfp). They were obtained by crystallization from solution and structurally characterized. In four instances, the components form heterotetrameric motifs, in which amide:amide homodimer interacts symmetrically on two sides...
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Various approaches to a human preference analysis in a digital signage display design
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Preference-based evolutionary multi-objective optimization in ship weather routing
PublicationIn evolutionary multi-objective optimization (EMO) the aim is to find a set of Pareto-optimal solutions. Such approach may be applied to multiple real-life problems, including weather routing (WR) of ships. The route should be optimal in terms of passage time, fuel consumption and safety of crew and cargo while taking into account dynamically changing weather conditions. Additionally it must not violate any navigational constraints...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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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,...
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Study of preference for surround microphone techniques, used in the recording of choir and instrumental ensemble
PublicationThe aim of this paper is to describe the process of choosing the best surround microphone technique for recording of choir with an instrumental ensemble. First, examples of multichannel microphone techniques including those used in the recording are described. Then, the assumptions and details of music recording in Radio Gdansk Studio are provided as well as the process of mixing of the multichannel recording. The extensive subjective...
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''Tak naprawdę''
PublicationPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Tattooed man: Could menstrual cycle phase and contraceptive use change female preferences towards bad boys?
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Occurrence of Trichocolea tomentella (Ehrh.) Dumort. (Marchantiophyta, Trichocoleaceae) in the Polish Carpathians: distribution, habitat preferences, current threats, and recommendations
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Exploring ion-ion preferences through structure-property correlations: amino acid-derived, bis(guanidinium) disiloxane salts
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Tax Law Quarterly
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Journal of Threatened Taxa
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Tar heel nurse
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W-dominance: Tradeoff-inspired dominance relation for preference-based evolutionary multi-objective optimization
PublicationThe paper presents a method of incorporating decision maker preferences into multi-objective meta-heuristics. It is based on tradeoffcoefficients and extends their applicability from bi-objective to multi-objective. The method assumes that a decision maker specifies a priori each objective’s importance as a weight interval. Based on this, w-dominance relation is introduced, which extends Pareto dominance. By replacing reference...
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A Decade of Wishes-Changes in Maternal Preference of the Mode of Delivery among Polish Women over the Last Decade
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Innowacyjne technologie CAx / PLM
PublicationWyzwania stawiane przed firmami projektowymi, produkcyjnymi, usługowymi to m.in. rosnące wymagania innowacyjności produktów. Zauważalna jest silna potrzeba wprowadzania nowych produktów wysokiej jakości, w krótkim czasie i konkurencyjnych cenach. Zauważalny jest również aspekt konieczności minimalizowania ryzyka związanego z wprowadzaniem nowych rozwiązań na rynek. W odpowiedzi na te wyzwania wprowadzono nowe technologie wspomagające...
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Green Physical Activity Indicator: Health, Physical Activity and Spending Time Outdoors Related to Residents Preference for Greenery
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Alterations in dopamine metabolism by intraperitoneal ethanol in rats selected for high and low ethanol preference: A 3-methoxytyramine study
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Medycyna rodzinna w preferencjach studentów medycyny z Gdańska i Poznania = Family medicine in preferences of medical students from Gdańsk and Poznań
PublicationZainteresowanie studentów mmedycyną rodzinną w ostatnich dziesięciu latach.
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Which is Better in Fat Times and in Lean Times: the Macho Man vs. the Nice Guy? Priming Effects on Polish and Norwegian Students’ Mate Preferences
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Tax income to the Polish state budget in 2010-2019
Open Research DataTax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...
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TAF Preventive Medicine Bulletin
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The Importance of Interferon-Tau in the Diagnosis of Pregnancy
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Asocjacje – jak gdyby, tak jakby…
PublicationKrzysztof Wróblewski prezentuje „In Touch / Anonymous”. (Twarz – jako maska, dłoń – jako dotyk i ślad) – dwa obrazy (olej na płótnie, wymiary: 146x228 cm) wraz z komentarzem: „W kuratorskim tekście do wystawy Asocjacje – jak gdyby, tak jakby zainteresował mnie cytat z teorii umysłu: jesteśmy świadomi umysłów innych ludzi i to ma wpływ na nasze poczynania i procesy umysłowe. Sztuka jako jedno z narzędzi komunikacji jest wysyłaniem...
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Obiektowy model dokumentu DOM/SAX.
PublicationW artykule przedstawiono współczesne stosowane dwa podstawowe modele dokumentów oparte na standardach DOM i SAX. Wyjaśniono koncepcję modelu DOM i zilustrowano ja na przykładzie modyfikacji dokumentu. Przedstawiono także model SAX, który wydaje się być bardziej efektywny przy przetwarzaniu dużych dokumentów. Końcowa część artykułu zawiera porównanie obu modeli.
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublicationCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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Tax support mechanisms for research and development projects in EU countries
Open Research DataOne of the important areas requiring special support from the state are activities in pro-innovative investments. Tax incentives allocated to research and development are used by practically all European Union countries. Their aim is to persuade entities conducting business activity to invest in the so-called new technologies - defined as the area of...
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Indicators describing the effectiveness of tax systems of selected OECD countries
Open Research DataThe following research data include indicators describing the effectiveness of the tax administration activity in Poland compared to selected countries. In economic understanding efficiency is measured by the calculation of the expenditure of funds spent on its operation and performance of statutory functions. In this respect, the basic indicator is...
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Factors Influencing Polish Women’s Preference for the Mode of Delivery and Shared-Decision Making: Has Anything Changed over the Last Decade?
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Ta Istorika
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Diverging frequency-modulated 50-kHz vocalization, locomotor activity and conditioned place preference effects in rats given repeated amphetamine treatment
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Application of membrane distillation process for tap water purification
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Tam gdzie fikcja spotyka się z rzeczywistością
PublicationNa tyłach budynku A Wydziału Elektroniki, Telekomunikacji i Informatyki (tego z zerami i jedynkami na elewacji) mieści się laboratorium odmienne wyglądem od innych laboratoriów politechnicznych. Zajmuje ono sięgającą czwartego piętra czarną sześcienną kostkę dobudowaną 10 lat temu w bezpośrednim sąsiedztwie audytorium, któremu od dwóch lat patronuje doc. Marianna Sankiewicz, przysiadłszy na ławeczce przed jego wejściem. Wydaje...
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Necessary covariance conditions for a one-field Lax pair
PublicationBadamy kowariancje w odniesieniu do transformacji Darboux wielomianowych różniczkowych i różnicowych operatorów z współczynnikami danymi przez funkcje jednego bazowego pola.
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Occupational health & safety (Waco, Tex.)
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Inaktywacja fosforu za pomocą PAX, PIX i Phoslock - Polskie doświadczenia = The phosphates inactivation using PAX, PIX and Phoslock - Polish experiences
PublicationCelem pracy był przegląd i analiza najnowszych metod rekultywacji jezior. W części doświadczalnej porównano efektywność działania trzech koagulantów wykorzystywanych najczęściej do rekultywacji. Przedstawiono wyniki badań dotyczących efektywności preparatów: PAX - 18, PIX - 123 oraz Phoslock. Pod względem eliminacji fosforanów jak i wpływu na pozostałe wskaźniki jakości wody (ChZT, barwa, zawiesina ogólna i pH). Phoslock jako jedyny...