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Search results for: RISK,%20CORPORATE%20RISK,%20TAX%20REFORM,%20POLISH%20GOVERNANCE,%20CORPORATE%20TAXATION,%20SME
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Financial risk information avoidance
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Environmental risk measure of ships
PublicationW artykule wyszczególniono najistotniejsze zanieczyszczenia uwalniane podczas eksploatacji statków. Przedyskutowano norweską propozycję indeksacji środowiskowej statków. Zaproponowano probabilistyczny model do oceny ryzyka stwarzanego przez statki względem środowiska morskiego oraz miarę tego ryzyka. Przedstawiono także wyniki badań wpływu niezawodnośći elementów technicznych i poziomu wyszkolenia załogi na roczne ryzyko środowiskowe...
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Highway engineering risk assessment
PublicationNa drogach krajowych w Polsce rocznie ginie ponad 2000 osób w wypadkach drogowych, co stanowi ponad 37% ogółu ofiar śmiertelnych w wypadkach. Do poprawy stanu bezpieczeństwa na tych drogach muszą byc podjęte działania zmierzające do systematycznego dostosowania poszcz. odcinków dróg do standardów bezpieczeństwa. Jednym z narzędzi pomocnych do wyboru odcinków dróg o największym potencjale mozliwych do uratowania od śmierci uczestników...
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An environmental risk measure of ships
PublicationW referacie wyszczególniono najistotniejsze rodzaje zanieczyszczeń emitowanych przez statki do środowiska naturalnego. Przeprowadzono krótką dyskusję norweskiej propozycji indeksacji środowiskowej statków. Zaproponowano probabilistyczny model do oceny ryzyka stwarzanego przez statki względem środowiska morskiego. Jest to model strategii liniowej. Wiąże w jedną wartość liczbową prawdopodobieństwa uwolnienia zanieczyszczeń ze statku...
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Falling accident risk in Poland.
PublicationFor the last few years we observe optimistic tendencies in traffic risk development in Poland the number of fatalities decreases about 10% per year, bringing Poland closer to European Union standards. Nevertheless in 2001 we observed the unexpected, and bigger than forecasted, casualty reduction. The reason was the economic downturn suffered across the country, resulting in reduced demand for transportation. The danger lies in...
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Falling accident risk in Poland.
PublicationFor the last few years we observe optimistic tendencies in traffic risk development in Poland - the number of fatalities decreases about 10% per year, bringing Poland closer to European Union standards. Nevertheless in 2001 we observed the unexpected, and bigger than forecasted, fatality reduction. The reason was the economic downturn suffered across the country, resulting in reduced demand for transportation. The danger lies in...
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Piotr Kasprzak dr
PeopleDr. Piotr Kasprzak - works at the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He specializes in aspects related to corporate taxation and accounting issues. His scientific and professional interests include issues related to corporate accounting, management accounting and the application of the provisions of the Polish Accounting Act in practice. Piotr Kasprzak is...
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The Moderating Effect of Firm Visibility on the Corporate Social Responsibility-Firm Financial Performance Relationship: Evidence from France
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The variant allele of the rs188140481 polymorphism confers a moderate increase in the risk of prostate cancer in Polish men
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A performance-oriented risk-based method for assessment of safety of ships. Modelling uncertainties in hazard and risk analysis
PublicationW artykule podano informacje na temat alternatywnej metody oceny bezpieczeństwa statków, opartej na ocenie zachowania się statku i ocenie ryzyka. Zaproponowano użycie metody do projektowania statków w oparciu o ocenę ryzyka. W takim podejściu do projektowania bezpieczeństwo powinno być celem projektowym. Ocena bezpieczeństwa w proponowanej metodzie powinna być dokonywana na podstawie oceny ryzyka. Do oceny ryzyka zastosowano elementy...
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A Revised Approach to Flood Damage Estimation in Flood Risk Maps and Flood Risk Management Plans, Poland
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
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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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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A comparative analysis of the effectiveness of corporate bankruptcy prediction models based on financial ratios: Evidence from Colombia, 2008 to 2015
PublicationLogit and discriminant analyses have been used for corporate bankruptcy prediction in several studies since the last century. In recent years there have been dozens of studies comparing the several models available, including the ones mentioned above and also probit, artificial neural networks, support vector machines, among others. For the first time for Colombia, this paper presents a comparative analysis of the effectiveness...
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Risk sharing in the construction work contracts
PublicationBy signing a contract for construction works each of the parties assumes a specific scope of responsibility. In practice, there are numerous examples of contractual provisions that violate the parties’ safety and the balance of fair and even distribution of risk. Asymmetry in risk allocation in construction contracts and its consequences is the most common cause of disputes between the parties. The article presents the issue of...
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Is there a low-risk anomaly across countries?
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Risk Modelling for Passages in Approach Channel
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A Model for Risk Analysis of Oil Tankers
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Board Gender Diversity and Firm Risk
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Assessment of cardiovascular risk in assisted living
PublicationWady i choroby układu krążenia są jedną z podstawowych przyczyn problemów zdrowotnych oraz przyczyn śmierci. Wczesne ich wykrycie jest szczególnie cenne jako, że może zapobiec przez poważnymi incydentami (np. zawał, udar, itp.). W artykule przedstawiono nasobny system pomiarowy integrujący wiele pomiarów przydatnych do oceny problemów kardiologicznych.Disorders of the heart and blood vessels are the leading cause of health problems...
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FIRE RISK ASSESSMENT IN INDUSTRIAL PREMISES
PublicationChapter presents different aspects of fire risk assessment in industrial sites
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The impact of knowledge risk management on sustainability
PublicationPurpose The purpose of this study is to examine the effect of knowledge risk management (KRM) on organizational sustainability and the role of innovativeness and agility in this relationship. Methodology The study presents the results of a quantitative survey performed among 179 professionals from knowledge-intensive organizations dealing with knowledge risks and their management in organizations. Data included in this study are...
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Flood zones - a risk for the urban areas
PublicationPrzedstawiono studium dotyczące wyznaczenia stref zagrożenia powodziowego dla miasta Warszawy wskutek wezbrań rzeki Wisły. Do oszacowania zasięgu stref wykorzystano matematyczny model ustalonego przepływu wolnozmiennego oraz numeryczny model terenu doliny rzeki. Do zobrazowania uzyskanych wyników zastosowano system GIS. Na podstawie uzyskanych wyników zidentyfikowano obszary miasta Warszawy narażone na ewentualną powódź oraz odcinki...
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Frameworks for uncertainly representation in risk assessments
PublicationArtykuł dotyczy wybranych zagadnień związanych z niepewnością w ilościowych obliczeniach analizy ryzyka. Problem ten stał się bardzo istotny, ponieważ wystąpiły wymagania w określaniu niepewności w procedurach obliczeń ryzyka.Dyskutuje się potencjalne źródła niepewności oraz dokonuje przeglądu teoretycznych ram do modelowania niepewności. Dla złożonych systemów ryzyka proponuje się obliczenia przedziałowo (rozmyto) probabilistyczne,...
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Risk Identification Patterns for Software Projects.
PublicationArtykuł prezentuje metodę identyfikacji ryzyka w projektach informatycznych z użyciem wzorców ryzyka odnoszących się do modelu procesu projektowego. W artykule zdefiniowano meta-model dla modelowania procesów ukierunkowany na analizę ryzyka oraz proste i złożone wzorce ryzyka wywiedzione z tego meta-modelu, jak również pokazano przykładowe użycie wzorców do opisu czynników ryzyka odnoszących się do modelu RUP. Metodę poddano walidacji...
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Assessment of occupational risk in technical undertakings
PublicationSummary An undertaking - as a new and often single action - in its nature creates problems with predicting the realization of planned aims. Each undertaking bears some risk. Protection of a man who carries out an undertaking is even a more difficult task. The article offers a method of estimating potential risks connected with labour conditions on the basis of risk evaluation at the stage of undertaking planning.Streszczenie Realizacja...
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A service-oriented approach to the identification of IT Risk
PublicationArtykuł przedstawia ogólne podejście do identyfikacji ryzyka eksploatacji systemów informatycznych, które obejmuje bezpieczeństwo, ochronę, prywatność oraz uzależnienie. Podejście oparte jest na badaniu trybów awarii usług dostarczanych użytkownikom przez oprogramowanie. Identyfikacja ryzyka na podstawie przeglądu usług uzupełniana jest listami kontrolnymi wyprowadzonymi ze standardów, a także klasycznymi technikami analizy bezpieczeństwa...
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Strategic Risk Measures in Road Traffic
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Differentiation of the Nutritional Risk of Polish Elderly People According to Selected Demographic Characteristics and Declared Socioeconomic Status
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Informal practices in urban planning and governance. Examples from Polish cities
PublicationPlanning has a formal, legally defined component and an informal component developed in response to deficiencies in the planning system. Informal practices can contribute to the development of tools that would improve urban governance, especially in areas related to space. This article presents an overview of informal practices that have taken place in Polish cities and towns in recent years and offers an assessment of their impact...
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The Impact of Administrative Reform on Labour Market Transformations in Large Polish Cities
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Geomatics Natural Hazards & Risk
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Geneva Risk and Insurance Review
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Current Cardiovascular Risk Reports
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European Journal of Risk Regulation
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Therapeutics and Clinical Risk Management
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Vascular Health and Risk Management
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Risk Management and Healthcare Policy
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Transplant Research and Risk Management
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Risk Management and Insurance Review
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Probability Uncertainty and Quantitative Risk
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Journal of Flood Risk Management
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Risk Management-An International Journal
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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...
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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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Testing Question Order Effects of Self-perception of Risk Propensity on Simple Lottery Choices as Measures of the Actual Risk Propensity
PublicationUncertainty together with the necessity of making choices inevitably results in risky decisions. For many years now, scientists have been studying notions connected with risk such as risk management, risk perception or risk propensity. While many sophisticated methods regarding measurement of risk propensity have been developed so far, it seems that little attention has been paid to checking whether they are not inherently flawed....
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Cadmium and lead content in gluten and gluten-free bread available on the Polish market – potential health risk to consumers
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Risk Analysis by a Probabilistic Model of the Measurement Process
PublicationThe aim of the article is presentation of the testing methodology and results of examination the probabilistic model of the measurement process. The case study concerns the determination of the risk of an incorrect decision in the assessment of the compliance of products by measurement. Measurand is characterized by the generalized Rayleigh distribution. The model of the meas-urement process was tested in parallel mode by six risk...
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A model of risk for assessment of ships in damaged conditions
PublicationW pracy omówiono problemy związane z modelowaniem zagrożeń, konsekwencji i ryzyka, w metodzie oceny bezpieczeństwa statków w stanie uszkodzonym. W celu dokonania oceny bezpieczeństwa statku, w metodzie zastosowano podejścia oparte na ocenie zachowania się statku i ocenie ryzyka. Podejście oparte na ocenie zachowania się statku związane jest z oceną charakterystyk hydromechanicznych statku w stanie uszkodzonych w warunkach zbliżonych...
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Mycotoxins in red wine: Occurrence and risk assessment
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