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Search results for: ENVIRONMENTAL TAX REFORM.
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Sensors for Rapid Detection of Environmental Toxicity in Blood of Poisoned People
PublicationRecently, the diagnosis and treatment of poisoned person can be done only in specialized centers. Furthermore, currently used clinical methods of intoxication diagnosis are not sufficient for early detection. Conventional laboratory tests based on urine and blood require professional, high skilled staff, high cost equipment as well as they are arduous and lasting analytical procedures. There is a need to elaborate relatively cheap...
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Green aspects of techniques for the determination of currently used pesticides in environmental samples
PublicationPesticides are among the most dangerous environmental pollutants because of their stability, mobility and long-term effects on living organisms. Their presence in the environment is a particular danger. It is therefore crucial to monitor pesticide residues using all available analytical methods. The analysis of environmental samples for the presence of pesticides is very difficult: the processes involved in sample preparation are...
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Bridging the gap between architectural and environmental engineering education in the context of climate change
PublicationIndicated in this article is the urgent need to adjust architectural education to the challenges triggered by climate change. Although reports on the future scenarios for cities are alarming, documents that set criteria for architectural education do not indicate competencies related to climate change adaptation and mitigation, mainly by avoiding environmental engineering considerations. An immediate answer to this problem could...
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ENVIRONMENTAL SCIENCE & TECHNOLOGY
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Archives of Environmental Protection
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Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)
Open Research DataFrom 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were...
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Arctic catchment as a sensitive indicator of the environmental changes: distribution and migration of metals (Svalbard)
PublicationArctic regions experience metal pollution, despite their remote location, and the distribution and migration of those metals determine their potential impact on the local environment. Here, a High-Arctic catchment (Revelva, Svalbard) located remotely from human-induced pollution sources is studied with respect to the distribution and migration of chosen trace elements (Ag, Al, As, B, Ba, Bi, Ca, Cd, Co, Cr, Cu, Cs, Mo, Ni, Pb,...
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Enhancing environmental literacy through urban technology-based learning. The PULA app case
PublicationThis study addresses the need to enhance environmental literacy, focusing on urban adults through mobile applications, based on the example of PULA app that engages early adopters in gamified pro- environmental activities, offering insights into informal learning. Grounded in 'urban pedagogy,' the study combines semi-structured interviews with 17 application testers and quantitative data analysis, unveiling motivations, user feedback,...
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Property-performance relationship of core-shell structured black TiO2 photocatalyst for environmental remediation
PublicationUnderstanding the relationship between the properties and performance of black titanium dioxide with core-shell structure (CSBT) for environmental remediation is crucial for improving its prospects in practical applications. In this study, CSBT was synthesized using a glycerol-assisted sol-gel approach. The effect of different water-to-glycerol ratios (W:G = 1:0, 9:1, 2:1, and 1:1) on the semiconducting and physicochemical properties...
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Environmental chemistry 2022/23
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Environmental Monitoring 2023/4
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Evaluation of the Electronic Nose Used for Monitoring Environmental Pollution
PublicationAir pollution is a one of the major concern of civilized world, which has a significant impact on human health and the environment. Recent studies highlight that the exposure to polluted air can increase the incidence of diseases and deteriorate the quality of life. Hence, it is necessary to develop tools for real-time air quality monitoring. Electronic-nose systems based on sensors are an interesting and promising technology in...
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The effect of environmental turbulence on cyber security risk management and organizational resilience
PublicationEven though there is a plethora of research on the role of environmental turbulence in organizational performance in general, little attention has been paid to the effect of environmental turbulence on cyber security risk management and further - organizational resilience. Drawing on the resource-based view and contingency theory, this study investigates how technological and market turbulence influence organizational cyber security...
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Environmental risk- based ranking of solvents by the combination of multimedia model and multi-criteria decision analysis
PublicationA novel procedure for assessing the environmental risk related to solvents emissions has been developed. The assessment of risk is based on hazard and exposure detailed investigations. The potential exposure related to different environmental phases is calculated with basic multimedia model, that gives the percentage distribution of solvent in environmental compartments as a result. Specific hazards– toxicological, environmental...
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Assessment of Environmental Loads in the Life Cycle of a Retail and Service Building
PublicationIn order to achieve the European Union’s climate and energy goals, investments are required, mainly in the areas of energy efficiency, renewable energy sources and infrastructure. Buildings are responsible for almost half of total energy consumption, and nearly 80% of them are energy and ecologically inefficient. The policy of European countries is increasingly more focused on facilities with the highest potential in the areas...
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Environmental aspects of coastal earth structures made of soil-ash composites
PublicationThis paper presents an innovative technology of building the coastal dams with the use of soil-ash composites. A natural- scale test stand and results of the performed environmental tests are presented ; they have been compared with standards for purity of soils and waters. Also, an analysis of the obtained results and discussion of trends and anomalies in the observations, are given.
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The 15th Workshop on Progress in Trace Metal Speciation for Environmental Analytical Chemistry
PublicationArtykuł jest sprawozdaniem z konferencji TRACESPEC - the 15th Workshop on progress in trace Metal Speciation for Environmental Analytical Chemistry, ktora odbyla sie we wrzesniu 2016 na Politechnice Gdańskiej. W artykule przedstawiono głowne cele i załozenia konferencji oraz opisano program naukowy.
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Environmental Risk Assessment of WWII Shipwreck pollution
PublicationThe pollution of the sea is a global problem that has arisen as a consequence of the industrialization of the world and the intense transportation of crude oil and the products of its refinement. As sailing vessels were replaced by motor propelled ships towards the end of the 19th century, a new source of sea water pollution came into being. Every emergency involving a tanker carrying crude oil and its products is a potential source...
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Justyna Płotka-Wasylka dr hab. inż.
PeopleUrodziła się w Słupsku (24.03.1986).W 2005 roku ukończyła I Liceum Ogólnokształcące im. Jana II Sobieskiego w Wejherowie i rozpoczęła studia na Wydziale Chemicznym Politechniki Gdańskiej. Po ich ukończeniu w 2010 rozpoczęła pracę naukową na tej uczelni, uzyskując w 2014 roku stopień doktora nauk chemicznych. Tematem jej rozprawy doktorskiej, wykonywanej pod kierunkiem prof. Marka Biziuka oraz dr Caluma Morrisona (Uniwersytet w...
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New Trends in Sample Preparation Techniques for the Analysis of the Residues of Pharmaceuticals in Environmental Samples
PublicationPharmaceutical residues in the environment is a field of special interest due to the adverse effects to either human health or aquatic and soil environment. Pharmaceuticals have been already detected in underground, surface and wastewaters, soils, manure and sediments. The growing awareness of environmental pollution arising from human activity forces the need for their comprehensive determination. Environmental samples are complex...
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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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Occurrence and Exposure to Lead and Cadmium and Their Environmental Influence on Eyesight
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Environmental Implications of Oil Spills from Shipping Accidents
PublicationWzrost znaczenia ropy naftowej w XX wieku i w związku z tym, zwiększenie się światowej floty tankowców zwróciły uwagę na negatywne skutki transportu morskiego. Katastrofy z udziałem tankowców pokazały, jak dramatyczne w skutkach mogą być wycieki produktów ropopochodnych z uszkodzonych lub zatopionych jednostek. Skutki wycieku ropy na morzu zależą od wielu czynników, takich jak parametry fizyko-chemiczne paliwa, charakterystyka...
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Environmental Protection in Energetics (PG_00049751), W, ET, sem.1, winter 2024/2025
e-Learning CoursesEnvironmental aspects of energy production and processing.
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Aptamer based tools for environmental and therapeutic monitoring: A review of developments, applications, future perspectives
PublicationNucleic acids in the form of aptamers play a growing and significant role in the targeted and rapid analysis of environmental sample composition and medical analyses. In this paper, the review of both aptamers synthesis methods as well as application of these short chain oligonucleotides (with critical comments on their strong and weak features) are given. The first ones include: systematic evolution of ligands by exponential enrichment...
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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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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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Ecological basis of environmental protection
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ENVIRONMENTAL ASPECTS OF HUMAN RIGHTS
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Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017
Open Research DataDespite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting...
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The influence of global climate change on the environmental fate of anthropogenic pollution released from the permafrost
PublicationThis article presents a review of information related to the influence of potential permafrost degradation on the environmental fate of chemical species which are relased and stored, classified as potential influence in future Antarctic environment. Considering all data regarding climate change prediction, this topic may prove important issue for the future state of the Antarctic environment. A detailed survey on soil and permafrost...
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Environmental Protection in Energetics, PG_00049751, W, PE-ET, sem.1, winter 2023/24
e-Learning CoursesEnvironmental aspects of energy production and processing.
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Environmental Protection in Energetics (PG_00049751), W, PE-ET, sem.1, winter 2023/24
e-Learning CoursesEnvironmental aspects of energy production and processing.
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Upward convergence patterns in chosen environmental-related SDGs
PublicationSustainable development is a challenge facing humanity. EU countries not only strive to reach their specific objectives, but they also work collaboratively towards shared goals. There is a need to balance synergies and compromises to address these objectives effectively. When discussing countries' development and people's well-being, one often focuses on socio-economic development. However, it is crucial not to overlook the environmental...
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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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Towards an integrated assessment of environmental and human health impact of energy sector in Poland
PublicationReferat prezentuje system zintegrowanej oceny wpływu sektora energetycznego na stan środowiska i zdrowie ludzkie w Polsce. W podejściu wykorzystano kombinację modelu transportu zanieczyszczeń w powietrzu POLAIR 3D z modelem informacyjno-symulacyjnym RAINS. Model oszacowuje emisje i koncentracje zanieczyszczeń powietrza, koszty kontroli emisji zanieczyszczeń i inne koszty związane z różnymi scenariuszami rozwoju sektora energetycznego.The...
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Remote Monitoring of Environmental Pollutants
PublicationAtmospheric air quality is one of the key factors influencing human health. Air quality evaluation is not an easy task as the atmosphere is a complex system subjected to continuous changes in time. Observed progress in the development of measurement devices and technologies is fundamental for acquisition of more reliable information about condition and quality of atmospheric air. Unfortunately, this process leads to an increase...
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Application of biotests in environmental research
PublicationPrzedstawiono możliwości wykorzystania testów opartych na wykorzystaniu materiału biologicznego w badaniach środowiskowych. Dokonano klasyfikacji znanych typów biotestów wykorzystywanych do sumarycznej oceny stopnia skażenia poszczególnych elementów środowiska. Przedstawiono również zebrane informacje na temat wrażliwości niektórych gatunków roślin i zwierząt na substancje toksyczne obecne w środowisku.
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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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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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Environmental failure of dental biomaterials
PublicationW pracy przedstawiono problematykę związaną z zagadnieniem trwałości biomateriałów stomatologicznych. Scharakteryzowano kryteria doboru materiałów i na przykładzie koron stomatologicznych pokazano wyniki oceny prawidłowości doboru w oparciu o metodę elementów skończonych. Przedstawiono wyniki weryfikacji doświadczalnej i wskazano na możliwości wykorzystania tej metody do konstruowania odpornych na zniszczenie koron metalowo-ceramicznych.
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Trends in environmental analytics and monitoring
PublicationObserwuje się ciągły wzrost zainteresowania procedurami analitycznymi i odpowiednimi urządzeniami kontrolno-pomiarowymi, które mogą znaleźć zastosowanie w badaniach środowiskowych. W tym rozdziale przedstawiono podstawowe informacje dotyczące zadań analityki i monitoringu środowiskowego oraz głównych kierunków rozwojowych w tym zakresie. Przedstawiono szczegółowe informacje nt. niektórych z tych trendów, które można podzielić na...
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DETERMINATION OF SURFACTANTS IN ENVIRONMENTAL SAMPLES. PART II. ANIONIC COMPOUNDS
PublicationSurfactants (SAA) with negative charge of polar group are named as anionic compounds. They are main constituent of most products containing synthetic surfactants. The linear alkylbenzene sulfonates (LAS), alkyl ethoxysulfates (AES) and alkyl sulfates (AS) are typically applied from this class of compounds. Those surfactants are ingredients of household detergents and cleaners, laundry detergents, cosmetic. Moreover they can be...
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Monitoring and Analytics of Environmental Pollutants
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MONITORING AND ANALYTICS OF ENVIRONMENTAL POLLUTANTS
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Inter Applied Chemistry Programme 7 Principles of Environmental MicrobiologyC.W. Knapp
e-Learning CoursesInter Applied Chemistry Programme 7 Dr Charles W. Knapp BSc MSc PhD FHEA Principles of Environmental Microbiology
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Environmental aspects of shale gas recovery in Baltic Basin
PublicationFactors limiting shale gas exploration and exploitation in Pomorskie Voivodeship are presented. In particular, ground and surface water availability and land/community impact is discussed. Production from unconventional reservoirs requires proper well completion through hydraulic fracturing, hence voluminous streams of water are needed – in total 8000 to 20000 m3 per 1000 m of borehole length. 17 major groundwater basins were characterized....
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Analysis of MArkers of Exposure to Constituents of Environmental Tobacco Smoke (ETS)
PublicationTobacco smoke is a complex mixture of more than 4000 chemical compounds, many of which are harmful to human health. These compounds belong to various chemical classes, including amides, imides, lactams, carboxylic acids, aldehydes, ketones, alcohols, phenols, amines, hydrocarbons, ethers, and inorganic compounds. There are three types of tobacco smoke streams: the mainstream, the sidestream, and environmental tobacco smoke (ETS)....