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Search results for: sealing tax collection
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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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Krzysztof Leja dr hab. inż.
PeopleKrzysztof Leja graduated from the Faculty of Applied Physics at Gdansk University of Technology, PhD in economics, DSc in management. Associate professor and v-ce dean for research at the Faculty of Management and Economics, Gdansk University of Technology. His fields of interest include research of HEIs and policy studies. He is an expert of Polish Rectors Foundation and Ministry of Science and Higher Education. He led and participated...
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Diagnostic Model of Crankshaft Seals
PublicationT he paper presents a research stand being a diagnostic model of radial lip seals used, among others, on crankshafts of piston combustion engines in order to identify the correctness of their operation. The possibility of determining the technical condition of lip seals on the basis of the proposed coefficient of correctness of operation has been described. T he basic features of seals influencing their correctness of...
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VAT rates in particular member states of the European Union in 2015
Open Research DataUnder European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to...
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Thierry Van De Wetering dr n med
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Anna-Karina Kaczorowska Dr n med.
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Directions and Prospects for the Development of the Electric Car Market in Selected ASEAN Countries
PublicationThe purpose of this article is to present the current situation and evaluate the opportuni‐ ties for the development of the electric car market in selected Southeast Asian countries in the con‐ text of the current situation in the rest of the world. Currently, the electric car market is at an ad‐ vanced stage of development in regions such as Western Europe, the USA, and China. It should be noted, however, that the number of electric...
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Average price of a book in Poland (2010-2013)
Open Research DataAlthough the Central Statistical Office does not provide detailed data on the growth rate of book prices, the overall comparison, which includes books, newspapers, magazines as well as drawing and painting articles, shows that the average annual price increase in 2011 amounted to 3.3% in this category. Moreover, as noted, the changes to the VAT Act...
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FAILURE OF MAGNETIC FLUID SEALS OPERATING IN WATER: PRELIMINARY CONCLUSIONS
PublicationThe article analyses properties of magnetic fluid seals installed in rotary sealing no des which operate in the utility water environment. Seals of this type have been examined as a possible solution to the problem with ship manoeuvring propulsion sealing. The present analysis bases on laboratory durability tests of magnetic fluid seals expo sed to long - term utility water loads, at different water pressures and shaft revolutions....
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Technological Problems in Lapping on Flat Surfaces of Ceramic Parts
PublicationThis paper will present the results of research on single-disc lapping of flat surfaces of small ceramic elements. Machining with the use of different tools such as metallic, two-metallic and abrasive-metallic will be analyzed. The basics and techniques of reinforcement of laps will be discussed. The results of the influence of parameters on the surface quality of ceramic conponents (sealing) for three treatments on lapping machines...
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Potentiometric Oxygen Sensor with Solid State Reference Electrode
PublicationThe concentration or the partial pressure of oxygen in an environment can be determined using different measuring principles. For high temperature measurements of oxygen, ceramic-based sensors are the most practical. They are simple in construction, exploration and maintenance. A typical oxygen potentiometric sensor consists of an oxygen ion conducting solid electrolyte and two electrodes deposited...
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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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Impedance evaluation of coatings from biobased material
PublicationThe authors propose a modification of sodium caseinate edible coating for foodstuff protection. The aim was to improve the film’s barrier properties. It was achieved by the addition of propolis, which is a natural, environmentally friendly product known from its intrinsic sealing action. In the next step, propolis-admixed sodium caseinate films were exposed to elevated temperature for 10 min. This approach was meant to improve...
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Kolekcja muzyczna Kazimierza Czekotowskiego (1901-1972) w zbiorach Biblioteki Głównej Akademii Muzycznej im. Stanisława Moniuszki w Gdańsku
PublicationThe Main Library of Stanisław Moniuszko Academy of Music in Gdansk gathers and stores many collections submitted by different people, especially by the pedagogues of the Academy. One of them is a collection of notes used in artistic work and maybe in vocal teaching by the outstanding Polish singer Kazimierz Czekotowski. The article describes the contents of the collection, particularly the items concerning composers and publishers....
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
Open Research DataA special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...
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Driving forces of informal employment: An empirical study based on Polish enterprise data
PublicationObjective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of informal employment in Poland. The adequate sample comprised 952 representative surveys derived from the computer-assisted telephone...
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Alternative Modeling of Volunteer Based Systems
PublicationThe canonical approach to model a flow of a voluntary based computing, as presented in Chapter 7 may tax the capacity of the simulator, especially when a more complex model of Voluntary Computing, proposed in [1], is used which would imply that, for typical heterogeneous groups of volunteers, several thousands of threads would have to be run inside the simulator, to mimic closely the behaviour of every volunteer. This chapter presents...
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Development and Research of the Text Messages Semantic Clustering Methodology
PublicationThe methodology of semantic clustering analysis of customer’s text-opinions collection is developed. The author's version of the mathematical models of formalization and practical realization of short textual messages semantic clustering procedure is proposed, based on the customer’s text-opinions collection Latent Semantic Analysis knowledge extracting method. An algorithm for semantic clustering of the text-opinions is developed,...
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9 - Solid oxide fuel and electrolysis cells
PublicationIn this chapter, the fundamental reactions, the geometrical designs, the material requirements, and the status of SOFCs and SOECs are presented. In the following seven chapters, the most important components of an SOC are described and the chapter ends with a summary and outlook. The described components are: (i) oxygen-ion conductors (electrolyte), (ii) anode materials for SOFCs (cathode in SOEC mode), (iii) cathode materials...
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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...
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Possibility of joint settlement with the spouse / partner in individual EU countries (2017)
Open Research DataThe method of avoiding tax progression known in Poland, consisting in settling income together with the spouse (and in certain cases also the child), the system of this specific relief is also present in other European Union countries such as: Belgium, Croatia, Estonia, Greece, Spain, the Netherlands, Ireland, Luxembourg, Malta, Germany, Portugal, UK...
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Herbarium of Division of Marine Biology and Ecology University of Gdańsk (DMBE)
Open Research DataHerbarium of Division of Marine Biology and Ecology University of Gdańsk (DMBE) is a research herbarium encompassing specimens of vascular plants and algae hosted by the Laboratory of Marine Plant Ecology at University of Gdańsk, Poland. The aim of Herbarium is to preserve marine plant and algae collections mostly from the Gulf of Gdańsk, but the herbarium...
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Technical evaluation of marine auxiliary diesel engine on the basis of parameters synchronous generator
PublicationThe article presents a method for evaluating the technical condition of selected structural elements of the reciprocating internal combustion engine driving a synchronous generator. Th results of measurements of the electric generator parameters are the diagnostic information source. On this basis it is possible to determine the instantaneous angular speed marine engine crankshaft which, in turn, is the basis for reasoning about...
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Wysokociśnieniowe uszczelnienia ruchu obrotowego wału hydraulicznych maszyn wyporowych
PublicationW artykule przedstawiono wyniki badań mające na celu wytypowanie węzła uszczelniającego wał silnika hydraulicznego zapewniającego najwyższą trwałość przy smarowaniu wodą. Parametry pracy: ciśnienie 2 MPa i minimalna prędkość poślizgu uszczelek 2 m/s. Opisano również nowatorski przyrząd, na którym przeprowadzono pomiary wszystkich parametrów węzła uszczelniającego.
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Scanning electrochemical micrographs of poly(lactic acid) 3D printed electrodes ablated by femtosecond laser
Open Research DataThe dataset contains the scanning electrochemical micrographs of the femtosecond laser (FSL) ablation at the surface of commercially available carbon black-filled poly(lactic acid) 3D printed electrode. The process is used for the increase of the charge transfer of this electrode in electrochemical studies.
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Mechanisms for supporting electric vehicle purchasers in selected European countries in 2011-2016
Open Research DataThe European authorities have not developed a single common preference model for electric car buyers within the Union. Different countries have decided on different solutions. The following dataset presents mechanisms for supporting electric vehicle purchasers in selected European countries in years 2011-2016, including both economical (in the form...
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The Business Environment of Georgia and Ukraine: Approaches to a Comparative Analysis
PublicationThe formation of a favourable business environment and the intensification of entrepreneurial activity on this basis is one of the priorities of economic policy of governments around the world. The aim of this article is to conduct a comparative analysis of some of the characteristics of the business environment of Georgia and Ukraine. The theoretical basis of the study is the understanding of the business environment as a necessary...
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Selected papers from the Smart Engineering of New Materials Conference, 22-25 June 2015, Lodz, Poland
PublicationEditorial to the special issue is a collection of the articles presented at Smart Engineering of New Materials (SENM2015) Conference, held in Lodz, Poland on June 22-25, 2015 (SENM 2015).
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Recent progress in experimental studies of electrohydrodynamic flow in electrostatic precipitators
PublicationMany experimental, theoretical and numerical works were devoted to the electrohydrodynamic (EHD) flow generated in electrostatic precipitators (EPSs). The generally accepted conclusion from these studies is that the EHD flow plays an important role in the particle collection in ESPs. However, despite of the recent fast progress in numerical simulation and experimental techniques used in the ESPs studies many problems related to...
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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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Mosleh Ahmadi PhD Candidate
PeopleMosleh Ahmadi has received his bachelor's and master's degrees from 2011-2015 and 2015-2017, respectively, at Islamic Azad University. He is a member of Iran Construction Engineering Organization in Kurdistan as architectural designer since 2020. His pervious publications are focused on the human perception and experience of movement in the built environment. Currently, he is interested in the impact of the daylight on the built...
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Influence of lubricating oil improvers on performance of crankshaft seals
PublicationThis paper presents an original method for checking influence of lubricating oil improvers on performance of crankshaft seals of combustion piston engine. Crankshaft seals were tested with the use of a modified friction node of T-02 four- ball apparatus in laboratory conditions. The tests were conducted according to a worked-out algorithm. Their results confirmed usefulness of the method for determining „harmful” performance...
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The influence of external interference on AFM imaging, the use of a protective helmet
Open Research DataThis collection is of purely practical importance, showing how the presence of external disturbances can adversely affect the quality of imaging with an atomic force microscope. For this reason, it is also advisable to provide a link to a workshop-like study [1] as well as a huge number of commercial solutions available after entering the keyword "AFM...
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Ocena kosztów pracy w Polsce na tle innych krajów Unii Europejskiej
PublicationRelacja pomiędzy obciążeniami z tytułu podatków, składek na ubezpieczenia społeczne i inne pozapłacowe składnik kosztu pracy określana jest mianem - "klina podatkowego" (tax wage). Badania już dawno udowodniły, że to nie obciążenia podatkowe, ale "klin podatkowy" jest decydującym elementem wpływającym na wielkość bezrobocia Z najnowszego raportu OECD wynika, że Polska jest w bezpośredniej czołówce krajów o wysokich obciążeniach...
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Knowledge Societies Policy Library
PublicationThe Knowledge Societies Policy Library is a collection of relevant research literature, policies, indicators, case studies and other resources relevant to the development of public policies for Knowledge Societies, and to support the use of the accompanying Knowledge Societies Policy Handbook.
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3D scanning system for railway current collector contact strips
PublicationUndisturbed collection of current from a contact wire of the catenary constitutes one of the basic elements in reliable operation of electrified rail transport, particularly when vehicles move at high speed. Quality of current collection is influenced by the construction of catenary and current collectors, as well as by the technical condition and regulation of these two elements. Total contact force of a current collector head...
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Electron-impact ionization cross section of formic acid
PublicationExperimental electron-impact ionization cross sections of one of the simplest carboxylic acids, formic acid, are presented. The molecular target was studied in two independent experimental setups applying different methods: the total ion collection and the electron–impact mass spectrometry methods. Experimental data were taken at incident electron energies ranging from ionization threshold [11.31 eV; J.C. Traeger, Int. J. Mass...
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Capillary pumped loop as a tool for collecting large heat fluxes from electronic devices on warships
PublicationThe combat potential of future warships will be directly related to the use of modern electronic devices being parts of advanced systems, such as, for instance, radar systems, fire aiming systems, fire detection systems, electric drive systems, and even electronic and radio-electronic weaponry, railguns and lasers, installed on these warships. The capacity and functionality of these devices is continually increasing, at decreasing...
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Anna Rzeczycka dr hab.
PeopleAnna Rzeczycka is the deputy head of the Department of Finance at the Faculty of Economics and Management of the Gdańsk University of Technology. Publications are situated in the field of social sciences in the discipline of economics and finance. They include books, monographs, articles, publications and scientific editions of monographs and scientific journals. In terms of numbers, it includes the following items: 12 monographs...
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Istota i rola "klina podatkowego" w kształtowaniu racjonalnego systemu zatrudniania
PublicationKoszty pozyskania kapitału intelektualnego w firmie stanowią istotny element strategii finansowej przedsiębiorstwa. Istotną barierę w pozyskiwaniu kwalifikowanej kadry pracowników stanowią pozapłacowe obciążenia kosztów pracy określane mianem "klina podatkowego" (tax wage) Badania już dawno udowodniły, że to nie obciążenia podatkowe, ale "klin podatkowy" jest decydującym elementem wpływającym na wielkość bezrobocia Z najnowszego...
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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublicationReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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AFM and SSRM investiagtion of carbon nanowalls properties
Open Research DataStructures with limited dimensionality are of great interest in modern nanotechnology. The properties of these objects are used, among others, for the construction of modern displays or as a base for quantum computers. Carbon nanowalls, which are the subject of the imaging results contained in this collection, are also considered interesting building...
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Korozja i zniszczenia kształtowników stalowych o przekrojach zamkniętych
PublicationW artykule przedstawiono spotykany na obiektach budowlanych problem rozwoju korozji na wewnętrznych powierzchniach kształtowników zamkniętych eksploatowanych w środowisku zewnętrznym. Zachodzące wewnętrzne procesy korozyjne oraz towarzyszące im siły niszczące w związku z zamarzającą wewnątrz profili wodą, powodują utratę nośności i obniżenie bezpieczeństwa eksploatacji, przez co przyczyniają się do powstawania stanów awaryjnych....
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Properties of Barium Cerate Thin Films Formed Using E-Beam Deposition
PublicationThis article focuses on the properties of the BaCeO3 thin films formed by electron-beam vapor deposition and investigates the formation of barium cerates on supports with different thermal expansion coefficients (Stainless Steel, Invar, Glass Sealing, and Inconel substrates) and the influence of the technological parameters on the properties of the formed thin films with an emphasis on the stability of the films. Morphology and...
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Determination of the MIC (minimum inhibitory concentration) of new bisacridines IKE16-19, IKE21 and IE10 against C. glabrata clinical strains
Open Research DataThe datasets contain the results of determining the MIC value (minimum inhibitory concentration) of new bisacridines IKE16-19, IKE21 and IE10 against Candida glabrata clinical strains CZD 310, 373, 377, 513 and collection strain DSM 11226 by the modified M27-A3 specified by the CLSI.
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Dataset for systematic literature review about phosphorus magnetic resonance spectroscopy (31 P MRS).
Open Research DataThe file contains the publications retrived for systematic literature review from sleceted databases: Web of Science Core Collection, Scopus, Chochrane Library, and Pubmed. Records were identified by using nesting technique. Our search log stated as follow: "phosphorus" AND ("mri spectroscopy" OR "31P MRS").
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THE USE OF GREEN LOGISTICS ELEMENTS DURING THE CONSTRUCTION OF OFFSHORE VESSELS
PublicationThe article is aimed at the presentation referring to the use of green logistics elements during the construction of the offshore vessels in the following aspects: collection, removal and utilisation of any waste that is harmful for natural environment, elimination of the negative impact that such waste can have on natural environment and the search for the optimal solutions as regards these aspects.
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Testbed for development and verification of hybrid localization systems
PublicationIn this paper a testbed for development and verification of hybrid localization systems is presented. It allows for systematic analysis of hybrid localization methods and speed up the development of new schemes. The proposed testbed platform is composed of subsystem for sequential data collection and testing infrastructure that can be used for investigating the localization mechanisms in controllable environment.
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Chapter 8 – Active Sampling of Air
PublicationThis chapter reviews the literature information on analytical techniques and laboratory equipment used for active sampling of air (atmospheric and indoor) in regular monitoring research. It describes popular analytical devices applied for sample collection using various types of polymeric bags, e.g. Tedlar bags, Teflon or Nafion bags, and/or stainless steel vacuum containers. It reviews literature data about the application of...
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Mathemathical model of radial passive magnetic bearing
PublicationIn the article mathematical radial model of passive magnetic bearings to ocean engineering units has been presented. The units application in underwater thrusters should increase propulsion systems durability and gives lower maintenance costs. The rotor of electric motor is hanging in magnetic field taken from radial passive magnetic bearings. However axial direction maintenance must be controlled with electromagnets and their...