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Search results for: SUSTAINABLE DEVELOPMENT AND TAX
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Socio-economic development AG2 eng sem2
e-Learning CoursesSocio-economic development (Economic Analytics - Master Studies, sem. 2)
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Polyisocyanates from Sustainable Resources
PublicationIsocyanates, next to polyols, constitute the major components essential for polyurethane (PU) production. They have a significant impact on physicochemical, mechanical, and thermal properties of PU materials. They also have an impact on those materials’ purposes, forms, textures, and other features. The available and used isocyanates are of a petrochemical origin. With the development of a trend toward green chemistry in the science...
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Hussein Annan
PeoplePhD candidate in Architecture and Urban Planning at the Gdansk University of Technology, with a background in Surveying Engineering. I use GIS to manage, visualize, and analyze spatial data. My philosophy focuses on holistic approaches to sustainable development and good governance.I am skilled in geoprocessing, surveying, and GIS software (ArcMap, ArcGIS Pro, QGIS, AutoCAD, Civil 3D, Google Earth, Global Mapper, SketchUp, Erdas)....
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Development of proximity in cluster organizations
PublicationSustainable development in cluster organizations (COs) is most fully manifested in the synergy effect. In turn, the synergy effect is achieved thanks to the development of proximity among cluster entities. The purpose of the paper is to test two conceptual models reflecting relations between selected dimensions of proximity in cluster organizations. The author reports the findings of a quantitative study conducted in four COs....
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Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015
Open Research DataThe following dataset presents the historical tax rates for the payroll and profit tax paid by financial institutions (non-VAT taxation) in Israel. The data presented in the dataset concerns 2002-2015.
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Is Digital Government Advancing Sustainable Governance? A Study of OECD/EU Countries
PublicationInternational bodies and numerous authors advocate a key role for Digital Government (DG) in improving public governance and achieving other policy outcomes. Today, a particularly relevant outcome is advancing Sustainable Governance (SG), i.e., the capacity to steer and coordinate public action towards sustainable development. This article performs an empirical study of the relationship between DG and SG using data about 41 OECD/EU...
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Insights into baby disposable diapers sustainable application
PublicationThe sustainable use of baby disposable diapers is one of the issues currently being discussed to reduce the undesirable impact on the environment and improve the public's understanding of the proper use of diapers. This issue is a step toward promoting a cleaner, greener, and waste-less environment. In this article, the authors discuss options for a viable future for both people and the planet. We believe that it inspire others...
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Podejście środowiskowe w dydaktyce projektowania Sustainable approach in teaching of design
PublicationThe aim of the paper is to assess the inclusion of academic teaching design to the process of sustainable development and proposals for an integrated approach in training architects. The article presents an original interpretation of environmental design in the field of architecture and urban planning. The significance of the environmental perspective is presented in the context of growing spatial and social fragmentation. The...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Contemporary Development Processes of Cities and Urban Areas
PublicationThe article deals with contemporary transformation of urban structures with special focus on Polish cities. The special attention is given to issues associated with re-urbanization and suburbanization of these within the framwork of principles of sustainable urban development
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The Role of Catholicism in Shaping a Culture of Sustainable Consumption
PublicationThe paper presents the potential of religions, in particular Christianity, in shaping a culture of sustainable consumption (a culture of moderation). It focuses on the contribution of the Catholic tradition, which is, to some extent, complemented by statements representing other Christian denominations. Based on an analysis of relevant sources, it identifies risks arising from the prevalence of a consumer culture, which results...
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Review of International Standards and Policy Guidelines for Smart Sustainable Cities
PublicationSmart cities are often criticized for preoccupation with technology, for ignoring the negative effects of technology, for irrelevance to the needs of the poor, and for ubiquitous data collection creating perfect conditions for surveillance societies and autocratic states. In response, cities pursue smartness and sustainability simultaneously, becoming global (by participation in global digital networks) and local (by addressing...
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Sustainable investing exchange-traded funds: US and European market
PublicationThe key aim of the paper is to examine the diffusion of the sustainable investing exchange-traded funds (ETFs) on the European and US ETFs markets, with the special focus on the market shares of sustainable investing and conventional funds. The model of diffusion of innovation (logistic growth model) is applied. Monthly data on the assets of ETFs in the time period of 2006-2017 are used. Increasing assets of sustainable investing...
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Rethinking Sustainable Cities at Night: Paradigm Shifts in Urban Design and City Lighting
PublicationSince the establishment of the 17 Sustainable Development Goals (SDGs) by the United Nations General Assembly in 2015, various perspectives on sustainable cities have been developed and adopted in order to achieve a better and more sustainable future. However, background research has revealed that these goals and targets are limited because they do not take into account the growing body of lighting-related research in diverse fields...
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Towards truly sustainable IoT systems: the SUPERIOT project
PublicationThis paper provides an overview of the SUPERIOT project, an EU SNS JU (Smart Networks and Services Joint Undertaking) initiative focused on developing truly sustainable IoT systems. The SUPERIOT concept is based on a unique holistic approach to sustainability, proactively developing sustainable solutions considering the design, implementation, usage and disposal/reuse stages. The concept exploits radio and optical technologies...
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Tax preferences in CIT in numbers 2009-2015
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Corporate Income Tax (CIT) between 2009-2015.
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Developing a cycling subsystem as part of a sustainable mobility strategy: the case of Gdansk
PublicationModal share is an important component in developing sustainable transport within a city. In recent years, many cities have set modal share targets for balanced and sustainable transport modes: 30% of public transport and 30% of non-motorized (cycling and walking) modes. Gdansk strategic documents have set similar goals with some actions already taken towards those goals. The cycle network is increasing popular. Gdansk’s cycling...
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IRAP tax differentiation in Italian Regions
Open Research DataThe following table presents the widespread differentiation in the standard IRAP rates applied in the particular regions of Italy. The tax rates in the table have been updated to 2019 (Only Regions marked with "*" updated their tax rates to the 2020 tax period as of March 16, 2020).
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Ionic Liquids and Deep Eutectic Mixtures: Sustainable Solvents for Extraction Processes
PublicationIn recent years, ionic liquids and deep eutectic mixtures have demonstrated great potential in extraction processes relevant to several scientific and technological activities. This review focuses on the applicability of these sustainable solvents in a variety of extraction techniques, including but not limited to liquid- and solid-phase (micro) extraction, microwave-assisted extraction, ultrasound-assisted extraction and pressurized...
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Sustainable energy consumption – Empirical evidence of a household in Poland
PublicationThere is an expected increase in the demand for electricity from households in European countries. The outcome of the growing proportion of renewable energy sources in the energy supply mix should result in improved customer awareness regarding their electricity usage. Additionally, they must assume a more proactive role in overseeing their electricity usage. Innovation and pollution management have become crucial catalysts for...
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Tax preferences in PIT in numbers 2009-2015
Open Research DataThe follwoing data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Personal Income TAX (PIT) between 2009-2015.
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HEALTH-AFFIRMING EVERYDAY LANDSCAPES IN SUSTAINABLE CITY. THEORIES AND TOOLS
PublicationAs cities and urban population continue to grow, causing serious threats to public health, the development of health-affirming urban landscapes becomes even more important topic than ever before. The purpose of this paper is to answer the question which qualities of urban landscape make it the health-affirming landscape. In the first part of the paper, a concept of health-affirming landscapes and a modern approach to sustainable...
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HEALTH-AFFIRMING EVERYDAY LANDSCAPES IN SUSTAINABLE CITY. THEORIES AND TOOLS
PublicationAs cities and urban population continue to grow, causing serious threats to public health, the development of health-affirming urban landscapes becomes even more important topic than ever before. The purpose of this paper is to answer the question which qualities of urban landscape make it the health-affirming landscape. In the first part of the paper, a concept of health-affirming landscapes and a modern approach to sustainable...
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Journal of Tax Administration
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AUSTRALIAN TAX REVIEW
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EC Tax Review
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EJournal of Tax Research
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Journal of Tax Reform
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Nordic Tax Journal
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British Tax Review
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NATIONAL TAX JOURNAL
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World Tax Journal
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Recent Advances in Development of Waste-Based Polymer Materials: A Review
PublicationLimited petroleum sources, suitable law regulations, and higher awareness within society has caused sustainable development of manufacturing and recycling of polymer blends and composites to be gaining increasing attention. This work aims to report recent advances in the manufacturing of environmentally friendly and low-cost polymer materials based on post-production and postconsumer wastes. Sustainable development of three groups...
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European Economic Development
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Healthier and Environmentally Responsible Sustainable Cities and Communities. A New Design Framework and Planning Approach for Urban Illumination
PublicationAlthough sustainability and sustainable development are both considered necessary practices in various fields today, a recent analysis showed that the Sustainable Development Goal SDG11: Sustainable Cities and Communities established by the United Nations does not address urban illumination and its impact. This oversight is of concern because research carried out in the last 20+ years indicates artificial light at night (ALAN)...
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Overview of new product development strategies and models
PublicationMotivation: The motivation for the overview presented in this article is to provide a starting point for considering whether existing new product development methodology and its level of detail allows product teams to develop high-quality and business-effective product concepts. Aim: The aim of this article is recognise the current state of research into new product development methodology and to present the strategies and models...
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Cycling as a Sustainable Transport Alternative in Polish Cittaslow Towns
PublicationIt is well known that growing motor traffic in urban areas causes air pollution and noise which affects the environment and public health. It is hardly surprising then that cycling should be used as an alternative mode of transport, not just in major cities but also in smaller ones including those that are members of the Cittaslow network. Their approach is based on sustainable development, care for the environment and transport...
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Understanding Sustainable Knowledge-Sharing in Agile Projects: Utilizing Follow-the-Sun Technique (FTS) in Virtual Teams
PublicationIn Agile IT projects, promoting effective knowledge sharing is essential not only for achieving success but also for supporting Sustainable Development Goals (SDGs). However, Companies using virtual teams may face challenges in coordinating work, particularly when teams are distributed across different time zones, ultimately hindering their ability to consistently share knowledge. This can lead to delays and inefficiencies, ultimately...
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The use of tax reliefs by entrepreneurs on the example of tax relief for new technologies in the Łódź and Lower Silesian provinces
Open Research DataInformation about 323,152 business entities located in the Łódź and Lower Silesian voivodships, provided by 52 tax offices as part of access to public information. The time range of the survey is 2009-2016. The data describe the level of use of the tax relief for new technologies.
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Potential direction of changes in tax incentives
Open Research DataThe study conducted on a group of 259 entrepreneurs concerned exploring the potential direction of changes in the scope of the tax incentive system in Poland. The results of the study include answers to questions about the mechanisms of tax reliefs used so far, as well as the potentialn direction of changes in this respect.
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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Income tax rates for special activities in Czech Republic
Open Research DataThe standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...
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How to make membrane distillation greener? A review on environmentally friendly and sustainable aspects
PublicationThere is an urgent need for the development of new water resources in order to solve the problem of the world’s growing demand for clean water. Membrane distillation (MD) is a promising alternative to conventional seawater desalination. Although MD itself is often defined as sustainable desalination technology, there are many aspects within the membrane manufacture and process operation that make it far from being green. For instance,...
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Models in spatial development
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Sustainable polymers targeted at the surgical and otolaryngological applications: Circularity and future
PublicationThe ongoing climate changes, high air and noise pollution have significant impact on humans’ health. This influence is especially visible in otolaryngology, which focuses on respiratory and hearing systems disfunctions. However, even though surgeries are done in response to diseases related to climate changes, they also have a negative impact on the environment, mostly connected with the inherence of single-use fossil fuel derived...
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Chemometrics for Selection, Prediction, and Classification of Sustainable Solutions for Green Chemistry—A Review
PublicationIn this review, we present the applications of chemometric techniques for green and sustainable chemistry. The techniques, such as cluster analysis, principal component analysis, artificial neural networks, and multivariate ranking techniques, are applied for dealing with missing data, grouping or classification purposes, selection of green material, or processes. The areas of application are mainly finding sustainable solutions...
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Use of tax incentives and exemptions - study results
Open Research DataThe study was conducted on a group of 259 entrepreneurs from various regions of Poland. Tha analysis is concerned on aspects related to the level of use of tax incentives in companies. The results contain the following aspects: how often entrepreneurs benefit from tax breaks and exemptions and why are they reluctant to take economic and business advantage...
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Machine learning for the management of biochar yield and properties of biomass sources for sustainable energy
PublicationBiochar is emerging as a potential solution for biomass conversion to meet the ever increasing demand for sustainable energy. Efficient management systems are needed in order to exploit fully the potential of biochar. Modern machine learning (ML) techniques, and in particular ensemble approaches and explainable AI methods, are valuable for forecasting the properties and efficiency of biochar properly. Machine-learning-based forecasts,...
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Smart sustainable cities : Reconnaissance Study
PublicationThe global urban population is expected to grow by 63 percent between 2014 and 2050 – compared to an overall global population growth of 32 percent during the same period. Megacities with over 20-million inhabitants will see the fastest increase in population – and at least 13 new megacities are expected by 2030, in addition to the 28 existing today. The fastest growing urban centres contain around one-million inhabitants, and...
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Community Road Safety Strategies in the Context of Sustainable Mobility
PublicationThe paper presents an overview on the road safety strategies and action plans implemented in the framework of the “SOL - Save our lives: Comprehensive road safety strategy for Central Europe” project. It contains summarization of learned knowledge regarding the efficiency of measures applied and highlights examples of good practices. The purpose of the paper is to provide recommendations for effective and successful planning, formulation...