Search
Search results for: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION
-
The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research DataVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
-
International Journal of Public Administration in the Digital Age
Journals -
Cities that obtain the highest revenues from PIT in 2021 in PLN billion
Open Research DataTax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons that operate on the market.
-
Fighting Administrative Corruption with Digital Government in Sub-Saharan Africa
PublicationAdministrative corruption is a pervasive problem and a major threat to economic and social development around the world, especially in Sub-Saharan Africa which lags behind other regions in various development indicators and is seen as one of the most corrupt regions globally. This paper examines a hypothesis that digital government – the use of digital technology to transform public administration organizations and their relationships...
-
Digitalization of Building Site Management in the Construction Industry
PublicationWith Industry 4.0, a digital transformation has started in the construction industry. However, 4.0 technologies have difficulties in the integration of digital systems due to the diversity and complexity of the processes in the construction industry. Multidisciplinary work in architectural projects and the need for high productivity require digital renovation planning in the construction industry. The application of the technologies...
-
How digital platforms support public values through government-citizen collaboration?
PublicationDigital platforms are becoming a popular means of multi-sided interactions between public institutions and their constituents. By enabling information sharing, consultation, and other forms of government-citizen collaboration, they facilitate co-decision-making and co-creation. Although digital platforms are not, the mechanism through which they can create public value, although important for government institutions and citizens...
-
CSR and innovation or CSR as non-technological innovation
PublicationThis chapter investigates the relationship between Corporate Social Responsibility (CSR) and innovation process. There is an ongoing discussion in the literature regarding this relationship, in particular on its one- or bidirectional nature and possible antecedents or mediating factors. This research addresses this gap and aims to provide more conceptual clarity and synthesize the different types of relationships between CSR and...
-
Security of Cryptocurrencies: A View on the State-of-the-Art Research and Current Developments
Publication[Context] The goal of security is to protect digital assets, devices, and services from being disrupted, exploited or stolen by unauthorized users. It is also about having reliable information available at the right time. [Motivation] Since the inception in 2009 of the first cryptocurrency, few studies have been undertaken to analyze and review the state-of-the-art research and current developments with respect to the security...
-
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,...
-
A new concept of contemporary marketing
PublicationPurpose: This conceptual paper aims to propose a new concept of marketing that responds well to the needs of a changing world, taking into account the continuous development of the service economy and the revolution in the development of the Internet and related tools. Methodology/Approach: The proposed concept is based on well-researched theories: service marketing, experience marketing, relationship marketing and digital marketing...
-
Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015
Open Research DataTaxation in the form of a lump sum on recorded revenues does not apply to certain types of activity, regardless of their size. We are talking about taxpayers who achieve revenue in whole or in part, among others from on account of running pharmacies, activities in the field of buying and selling foreign exchange values, activities in the field of trade...
-
State of the Art of Automated Buses
PublicationUrban transportation in the next few decades will shift worldwide towards electrification and automation, with the final aim of increasing energy efficiency and safety for passengers. Such a big change requires strong collaboration and efforts among public administration, research and stakeholders in developing, testing and promoting these technologies in the public transportation. Working in this direction, this work provides...
-
Greencoin – educational information system for ecoinclusion and empowering urban adaptability.
PublicationThe SARS-CoV19 pandemic exposed a broad spectrum of challenges for modern cities, societies and the environment at large. The post-Covid transformation requires new social, ecological and educational solutions, adjusted to modern challenges, but also equipped with technological advances that allow for digital inclusion and sustainable urban development to benefit the local economy and society. Many information systems designed...
-
Social Media and Knowledge Sharing – What Do We Know So Far?
PublicationThe aim of this paper is to examine previous studies on topic of social media and how it influences knowledge sharing online and thereafter establish respective body of knowledge. The background investigation has been organized as a theoretical review with qualitative premises. The multi-layered Systematic Literature Review process has been utilized and carried out to fetch the most relevant peer-reviewed researches in the past....
-
Number of tax returns filed by taxpayers who obtain income taxed with a lump sum on income recorded according to sources of income (2011-2015)
Open Research DataTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
-
Conceptualizing Digital Government for Social Solidarity
PublicationThis paper motivates the study of the impact of digital government on social solidarity; builds a conceptual foundation with four types of solidarity – group-based, compassionate, instrumental and emphatic; relates digital government to the type and moment – pre-technological, technological and post-technological of solidarity; and puts forward the type-moment frame to study how digital government is supporting social solidarity...
-
Measuring the effectiveness of digital communication - social media performance: an example of the role played by AI-assisted tools at a university
PublicationThe aim of the article is to show the role played by AI-powered tools in measuring the effectiveness of digital communication in social media using a university case study. Therefore, a research problem was formulated to identify the metrics (KPIs) used to measure the effectiveness – non-financial outcomes – of digital social media communication at the university using AI tools. The literature review on the role of AI in digital...
-
Can the Pandemic Be a Catalyst of Spatial Changes Leading Towards the Smart City?
PublicationThe worldwide spread of Covid‐19 infections has had a pervasive influence on cities and the lives of their residents. The current crisis has highlighted many urban problems, including those related to the functionality of urban structures, which directly affect the quality of life. Concurrently, the notion of “smart cities” is becoming a dominant trend in the discourse on urban development. At the intersection of these two phenomena,...
-
Digitalization and digital skills development patterns. Evidence for European countries
PublicationThis chapter contextualizes the digitalization process and the digital skills concept. It discusses the very process of technology diffusion, emphasizing several unique features of digital technologies that make them globally available. Next, it turns to the digital skills concept, clarifying how and why they reshape the societal and economic landscape. It also briefly addresses the digital divide and skill-biased technological...
-
Knowledge management and knowledge security—Building an integrated framework in the light of COVID‐19
PublicationAbstract. This paper presents a framework of knowledge risk management in the face of the COVID-19 crisis, derived from the literature on knowledge management, knowledge security and COVID-19. So far, both researchers and practitioners have focused on knowledge as an asset and their efforts have been aimed at the implementation of knowledge management in various organizational contexts. However, with increasing threats related...
-
Kacper Radziszewski mgr inż. arch.
PeopleIn 2016, he completed his master's studies at the Faculty of Architecture of the Gdańsk University of Technology. Architect. Co-organizer and leader of research workshops in the field of parametric architecture and modern fabrication methods, e.g. at the Faculty of Architecture at the Gdańsk University of Technology, at the Sopot University of Technology, at the Faculty of Architecture at the University of Technology in Bratislava,...
-
Mapping knowledge risks: towards a better understanding of knowledge management
PublicationThis conceptual paper aims to identify, present, and analyze potential knowledge risks organizations might face. With the growing complexity of organizational environments and the plethora of new knowledge risks emerging, this critical but under-researched field of knowledge management (KM) deserves closer attention. The study is based on a critical analysis of the extant literature devoted to knowledge risks, discusses potential...
-
Magdalena Szuflita-Żurawska
PeopleHead of the Scientific and Technical Information Services at the Gdansk University of Technology Library and the Leader of the Open Science Competence Center. She is also a Plenipotentiary of the Rector of the Gdańsk University of Technology for open science. She is a PhD Candidate. Her main areas of research and interests include research productivity, motivation, management of HEs, Open Access, Open Research Data, information...
-
Collective creativity in management science
PublicationPurpose: The purpose of this paper is to establish the current state of knowledge on collective creativity in management science on the basis of a systematic literature review. Methodology: A systematic review was performed based on the three-step SPL procedure proposed by Tranfield et al. (2003). Two databases (Scopus and Web of Science) were searched electronically up until March 2022. Based on the secondary data a literature...
-
Modeling an Industrial Revolution: How to Manage Large-Scale, Complex IoT Ecosystems?
PublicationAdvancements around the modern digital industry gave birth to a number of closely interrelated concepts: in the age of the Internet of Things (IoT), System of Systems (SoS), Cyber-Physical Systems (CPS), Digital Twins and the fourth industrial revolution, everything revolves around the issue of designing well-understood, sound and secure complex systems while providing maximum flexibility, autonomy and dynamics. The aim of the...
-
Extraction of information from born-digital PDF documents for reproducible research
PublicationBorn-digital PDF electronic documents might reasonably be expected to preserve useful data units of their source originals that suffice to produce executable papers for reproducible research. Unfortunately, developers of authoring tools may adopt arbitrary PDF generation strategies, producing a plethora of internal data representations. Such common information units as text paragraphs, tables, function graphs and flow diagrams,...
-
Government in the metaverse: Requirements and suitability for providing digital public services
PublicationDigital government comprises all means to enable governments to interact with their constituents digitally. The metaverse provides a virtual reality environment where various activities can be carried out without physically visiting the places of interest, including the public authorities. Yet, how governments can use the metaverse is unknown. This paper aims to extend the understanding of the metaverse architecture requirements...
-
Data for meta-analysis on interversions reducing car use
Open Research DataThis dataset contains the results of a meta-analysis of reported interventions reducing car use. To standardise intervention effects reported in different scales, the Hedges’ g effect size measure was used (ratio of raw difference in samples’ means and pooled standard deviation). The standardised studies outcomes, along with overall outcome, were...
-
Whither the need and motivation for open government data (OGD) promotional strategies?
PublicationPurpose It has been underscored in the extant literature that open government data (OGD) has not percolated across the length and breadth of any country, let alone the awareness of the OGD among the stakeholders themselves. In this vein, this study aims to underline the reasons as to why OGD promotion merits consideration apart from underlining the manner in which OGD promotion may be done. Design/methodology/approach Based on...
-
Knowledge Societies Policy Handbook
PublicationThe Handbook builds upon existing knowledge and practices to provide policy-makers with an actionable conceptual framework for understanding and assessing the relationships between the Sustainable Development Goals and Knowledge Societies. By identifying gaps as well as strengths, the Handbook will enable countries to more effectively deploy resources and implement appropriate policy measures.
-
Knowledge risks inherent in business sustainability
PublicationSince the connection between business sustainability and knowledge risks has not been established in the literature so far, this paper provides a conceptual framework to demonstrate the possible impact of various knowledge risks on business sustainability and offers potential ways to manage and overcome these risks. The aim of this conceptual paper is to address two main questions: What are the potential effects of knowledge risks...
-
Magdalena Ciesielska dr inż.
PeopleMagdalena Ciesielska is an Assistant Professor at the Department of Informatics in Management, Faculty of Management and Economics, Gdańsk University of Technology, Poland. She holds a PhD in Business Economics and Management. Her areas of research and expertise are interdisciplinary and include governance and management of digital government at national, sectoral and local level, open data, digital inclusion, and contribution...
-
The culture of excellence and its dimensions in higher education
PublicationPurpose To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up that culture. A subsidiary goal is to propose a qualitative tool to measure CoE maturity. Design/methodology/approach The study was based on the qualitative method, the preferred reporting system of systematic reviews and meta-analysis (PRISMA)....
-
When digital government matters for tourism: a stakeholder analysis
PublicationDespite the importance of governance processes for destination management and the impact of digital technology on such processes, surprisingly little academic research has explored the use of digital technology to transform public governance in the tourism sector. This conceptual paper fills this gap by conducting a digital government stakeholder analysis for the tourism sector using the digital government evolution model as its...
-
ICT-enabled circular economy: conceptualising the links
PublicationThis chapter sets conceptual backgrounds regarding the potentially emerging causal links between digital technologies and circular economy ideas implementation. We argue that digital technologies may constitute an effective element enabling the transformation from linear to circular and environmentally friendly economic activities. This work draws the general picture at the macro and micro level. The macro perspective shows how...
-
Creating Hotel Services from a Perspective of Extraordinary Customer Experience
PublicationThis conceptual article aims to explore the process of providing hotel services in the context of requirements arising from the experience economy. Both the concept of experience marketing and the concept of customer experience management provided a theoretical framework for the discussion. Based on a review of literature and conclusions derived from hotel managers’ experiences, a research model is proposed, which may be of some...
-
Developing a Framework for the Implementation of Landscape and Greenspace Indicators in Sustainable Urban Planning. Waterfront Landscape Management: Case Studies in Gdańsk, Poznań and Bristol
PublicationUrban landscape (UL) management and urban greenspace (UG) delivery require effective planning tools. The aim of the study is to develop a conceptual framework for the implementation of ecological, structural and visual landscape and greenspace indicators (LGI) in spatial development of urban areas. The UL and UG management provisions in Poland are identified at various levels of urban planning (local, municipal and regional). Furthermore,...
-
Framework for Structural Health Monitoring of Steel Bridges by Computer Vision
PublicationThe monitoring of a structural condition of steel bridges is an important issue. Good condition of infrastructure facilities ensures the safety and economic well-being of society. At the same time, due to the continuous development, rising wealth of the society and socio-economic integration of countries, the number of infrastructural objects is growing. Therefore, there is a need to introduce an easy-to-use and relatively low-cost...
-
DATA INTEROPERABILITY AND THE OPEN DATA ECOSYSTEM: ROLES AND RESEARCH AREAS
PublicationSustainability and value-creation are considered important parameters to measure the success of an open data system. Unfortunately, existing open data systems are not meeting their promises to achieve a sustainable and value-based open data system. Van Loenen et al. (2021) proposed a sustainable and value-creating open data ecosystem. According to their study, the open data ecosystem needs to be user-driven, inclusive, circular,...
-
Case Study NEB Atlas / part I - 3D Models / King's Cross, London
Open Research DataThe data presents the results of work on the analysis of contemporary neighbourhoods. The aim of this part of the research was to create a digital model - a simplified digital twin - for selected parts of housing estates already realised in various cities in Europe. This group presents a model for a fragment of the King's Cross, London, UK. The students...
-
Assessment of E-government inclusion policies toward seniors: A framework and case study
PublicationDigital exclusion of seniors covers both social and technical drivers that affect the magnitude of this phenomenon. It arises from the fear of technology, reduced manual and mental abilities, socio-economic status, and also the mismatch between the technological environment and the needs of the elderly. The consideration of the needs of seniors are mainly implemented through social policies while the provision of government services...
-
Janusz Nieznański prof. dr hab. inż.
PeopleJanusz Nieznański born in 1957 in Gdańsk. He received the M.Sc. degree in 1981, the Ph.D. degree in 1990, and the D.Sc. (‘habilitation’) degree in 1999, all from the Gdańsk University of Technology. Since 1981 he has been with the above university, where he is currently Professor of Electrical Engineering. His research and teaching interests include control, diagnostics, modeling and simulation of power electronic converters and...
-
Case Study NEB Atlas / part I - 3D Models / Brunnshög, Lund
Open Research DataThe data presents the results of work on the analysis of contemporary neighbourhoods. The aim of this part of the research was to create a digital model - a simplified digital twin - for selected parts of housing estates already realised in various cities in Europe. This group presents a model for a fragment of the Brunnshög district in Lund, Sweden....
-
The Impact of Building Performance Analysis on intuition Development and Decision Making Rationality
PublicationContemporary architectural workshop is characterized by the ability to efficiently collect and process huge amounts of geometric and non-geometric information. Virtual substitutes for buildings and structures allow to analyze various aspects of real life activity at various stages of the design process. The possibility of increased prognostic quantitative data acquisition, such as cost of energy consumption, shifts architectural...
-
The Physical Activity Environment Policy Index for monitoring government policies and actions to improve physical activity
PublicationBackground A multifaceted response, including government action, is essential to improve population levels of physical activity (PA). This article describes the development process of the ‘Physical Activity Environment Policy Index’ (PA-EPI) monitoring framework, a tool to assess government policies and actions for creating a healthy PA environment. Methods An iterative process was undertaken. This involved a review of policy...
-
Trust and distrust in electoral technologies: what can we learn from the failure of electronic voting in the Netherlands (2006/07)
PublicationThis paper focuses on the complex dynamics of trust and distrust in digital government technologies by approaching the cancellation of machine voting in the Netherlands (2006-07). This case describes how a previously trusted system can collapse, how paradoxical the relationship between trust and distrust is, and how it interacts with adopting and managing electoral technologies. The analysis stresses how, although...
-
Digital government evolution: From transformation to contextualization
PublicationThe Digital Government landscape is continuously changing to reflect how governments are trying to find innovative digital solutions to social, economic, political and other pressures, and how they transform themselves in the process. Understanding and predicting such changes is important for policymakers, government executives, researchers and all those who prepare, make, implement or evaluate Digital Government decisions. This...
-
The energy concept of money
PublicationPurpose: This paper aims to provide the literature review seeking an answer whether energy can be used as a universal equivalent instead of money. Methodology: The author conducted a review of available literature and data sources related to the money theory and energy concept of money. Findings: It was found that the definition of energy as a general equivalent has a contextual and dynamic nature, and this field’s consolidation...
-
Digital Government as Implementation Means for Sustainable Development Goals
PublicationOne of the challenges for implementing Sustainable Development Goals (SDGs) is the measurement of indicators that represent progress towards such goals. Measuring such progress enables data-driven decision-making and management of SDG-relevant projects and strategies. The premise of this research is that measuring such indicators depends on measuring so-called means of implementation, i.e. activities that directly contribute to...
-
Social Entrepreneurship Research – Challenges, Explanations and Suggestions for the Field Development
PublicationEmploying critical review and reflection on the key literature in the area of entrepreneurship and management studies in social entrepreneurship field, this paper aims to outline the current challenges this field is facing, while introducing related explanations and suggesting required changes. The current field of social entrepreneurship research is at its nascent stage, which is determined by ongoing definitional debates and...