Search results for: children tax relief
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Total annual EU country support for tax credits and child benefits in EUR (2017)
Open Research DataThe inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).
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Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour
PublicationDuring the economic downturn caused by the COVID-19 pandemic, the amount and structure of tax burdens imposed by the state on businesses continue to increase, as shown on the example of the newly introduced sugar fee. A new tax-related burden imposed on businesses and consumers producing and consuming sugar-sweetened beverages appeared at the beginning of 2021. The aim of the paper is to present the fiscal burdens that accompany...
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Piotr Kasprzak dr
PeopleDr. Piotr Kasprzak - works at the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He specializes in aspects related to corporate taxation and accounting issues. His scientific and professional interests include issues related to corporate accounting, management accounting and the application of the provisions of the Polish Accounting Act in practice. Piotr Kasprzak is...
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An analysis of the prevalence of thyroid autoantibodies: thyroid peroxidase antibodies (ATA) and thyroglobulin antibodies (ATG) in children with newly diagnosed diabetes mellitus type 1 during 2000–2004 in the Upper Silesia region, Poland
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Ultra-rare ultra-care: The unique burden of ultra rare disease caregiving
PublicationBackground: We sought to assesses the impact of caring for children with ultra rare diseases (URDs) on familycarers and to analyse the way these experiences differ among the caregivers of children diagnosed throughprenatal or newborn screening, and those with symptom-based diagnosis.Methods: A total of 200 caregivers of 219 URDs children completed an on-line survey regarding the challengesand experiences...
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Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN
Open Research DataAn example of a tax that is proportionally divided between the state (government administration) and local governments is the personal income tax. The following dataset presents the income tax revenues to the central budget, as well as the cities that obtain the highest income from the above tribute. The COVID-19 pandemic has an impact on the financial...
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Introduction of SAF-T in selected European countries together with applicable national names
Open Research DataAmong the methods used by individual countries in norder to seal the tax collection the introduction of the Standard Audit File for Tax is one of the most important ones.
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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.
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The Determinants of False Self-Employment: A Survey of Polish Enterprises
PublicationThe main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show...
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Extracorporeal Cardiopulmonary Resuscitation—A Chance for Survival after Sudden Cardiac Arrest
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It is not OK but it works – unproductive entrepreneurship, the case of Poland
PublicationThe concept of unproductive entrepreneurs was introduced to science by Baumol, who pointed out the differences in business output between countries. Unproductive behaviour of entrepreneurs is often a consequence of ineffective institutions used by entrepreneurs for rent seeking. The aim of this article is to examine subjective norms (S.N.) and attitudes regarding specified types of unproductive entrepreneurship, which in many cases...
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PIT revenues in 2012-2021 in PLN billion
Open Research DataTaxes are the primary source of income for the state budget and local government units. Tax 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 operating on...
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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.
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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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Child-Robot Interaction Studies During COVID-19 Pandemic
PublicationThe coronavirus disease (COVID-19) pandemic affected our lives deeply, just like everyone else, the children also suffered from the restrictions due to COVID-19 affecting their education and social interactions with others, being restricted from play areas and schools for a long time. Although social robots provide a promising solution to support children in their education, healthcare, and social interaction with others, the precautions...
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SENSORY GARDENS INCLUSIVELY DESIGNED FOR VISUALLY IMPAIRED USERS.
PublicationThis paper discusses the design of sensory gardens, created especially to provide for the needs of sight impaired children and youth. These gardens should be inclusively available to general public. A sensory garden may have both therapeutic and educational effects. The research findings concerning therapeutic effects of contact with nature on children and youth are reviewed. The design problems related to providing a space for...
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Płyty przedprożowe z elewacji dawnego budynku jatek mięsnych w Gdańsku?
PublicationPodczas badań archeologicznych prowadzonych w latach 2004-2005 na terenie historycznych jatek mięsnych głównomiejskiego cechu rzeźników w Gdańsku, kierujący badaniami Robert Krzywdziński postawił tezę, że fragmenty płaskorzeźbionej dekoracji ściany szczytowej od strony ulicy Mariackiej, zniszczonego w 1945 roku budynku jatek, zostały wykorzystane jako elementy dekoracyjnych płyt przedprożowych podczas powojennej odbudowy kamienicy...
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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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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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E-technologie w edukacji i terapii dzieci z autyzmem w Polsce
PublicationArtykuł dotyczy możliwości wsparcia technologiami informacyjnymi edukacji i terapii dzieci z za - burzeniami rozwoju ze spektrum autyzmu. Szczególna uwaga zostanie poświęcona aplikacjom przeznaczonym na urządzenia mobilne (tablety). Artykuł podsumowuje przesłanki zastosowania tabletów w pracy z dziećmi auty - stycznymi oraz pokazuje kategorie aplikacji, jakie mogą wspierać terapię i edukację dzieci. Zostały przedstawione wyniki...
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Jan Amos Jelinek dr hab., prof. APS
PeopleJan Amos Jelinek, Ph.D., Professor at the Academy of Special Education (Warsaw, Poland), teacher and university lecturer. He researches children's cognitive development and the effectiveness of organised educational situations in the field of technical education (familiarising children with the operation of equipment), science and mathematics education. It carries out research on the identification and tracking of technically gifted...
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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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Poverty rate in Poland in 2008-2016
Open Research DataThe poverty rate in Poland is also systematically falling. According to Eurostat statistics, poor households are considered to have incomes lower than 60% of the average household income in a given country.
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Application of Shape From Shading Technique for Side Scan Sonar Images
PublicationSide scan sonar (SSS) is one of the most widely used imaging systems in the underwater environment. It is relatively cheap and easy to deploy in comparison with more powerful sensors like multibeam echosounder or synthetic aperture sonar. Although, the SSS does not provide directly the seafloor bathymetry measurements. Its outputs are usually in a form of grey level acoustic images of seafloor. However, the analysis of such images...
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DIGITAL HYDRAULICS CIRCUIT BASED ON PWM FUNCTION FOR CONTROLLING HYDRAULIC ACTUATOR POSITION
PublicationHydraulic systems are used in many different industries, such as multi-source hydrostatic drive systems. In traditional hydraulic systems, a proportional servo valve is used to control the position of hydraulic actuators. The low energy efficiency and high cost of these control valves are two major problems with these systems. Digital hydraulics is one of the most unique ideas on how to solve these problems. Researchers like digital...
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Analiza przepływu gazu w kanałowych reduktorach ciśnienia podczas zwarć łukowych w rozdzielnicach SN
PublicationW artykule przedstawiono metodę obliczania ciśnienia i temperatury gazów podczas zwarcia łukowego wewnątrz przedziału wyłącznika rozdzielnicy średniego napięcia z wykorzystaniem modelu termodynamicznego procesów towarzyszących zwarciom łukowym wewnątrz rozdzielnic z izolacją powietrzną. Następnie, w oparciu o mechanikę płynów lepkich, przedstawiono metodę obliczania rozkładu prędkości i ciśnienia gazu w kanałowych reduktorach ciśnienia...
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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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Visual and auditory attention stimulator for assisting pedagogical therapy . Stymulator uwagi wzrokowej i słuchowej do wspomagania terapii pedagogicznej
PublicationVisual and auditory attention stimulator provides a system developed in order to improve reading skills using simultaneous presentation of text in its visual form and in transformed auditory form accompanied by related movie material. The described research employed 40 children at the age of 8 13 years having difficulties in learning of reading, who were diagnosed as having developmental dyslexia. It was shown that application...
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Methods of Improving Speech Intelligibility for Listeners with Hearing Resolution Deficit
PublicationMethods developed for real-time time scale modification (TSM) of speech signal are presented. They are based onthe non-uniform, speech rate depended SOLA algorithm (Synchronous Overlap and Add). Influence of theproposed method on the intelligibility of speech was investigated for two separate groups of listeners, i.e. hearingimpaired children and elderly listeners. It was shown that for the speech with average rate equal to or...
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Visual and Auditory Attention Stimulator for Assisting Pedagogical Therapy
PublicationVisual and auditory attention stimulator provides a system developed in order to improve reading skills using simultaneous presentation of text in its visual form and in transformed auditory form accompanied by related movie material. The described research employed 40 children at the age of 8 13 years having difficulties in learning of reading, who were diagnosed as having developmental dyslexia. It was shown that application...
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VAT rates in selected countries
Open Research DataThis dataset contains a list of selected countries with information on the VAT (or similar) tax rate applicable in them. Datarefers to the status as of 30.06.2024.
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Aleksandra Karpus dr inż.
PeopleAleksandra Karpus jest absolwentką Matematyki Stosowanej na Wydziale Fizyki Technicznej i Matematyki Stosowanej oraz Informatyki na Wydziale Elektroniki, Telekomunikacji i Informatyki Politechniki Gdańskiej. W latach 2011-2014 pracowała z danymi w przemyśle, wykorzystując bazy danych Oracle. Od 2014 roku jest zawodowo związana z Politechniką Gdańską, obecnie jest zatrudniona na stanowisku adiunkta naukowo-dydaktycznego w Katedrze...
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CERTIFICATION SYSTEM AS A TOOL FOR IMPROVING THE SAFETY AND SUSTAINABILITY OF SCHOOL-RELATED TRAVELS
PublicationDespite the well-established physical, social, emotional, cognitive, and spatial benefits of active and autonomous school commuting of children and adolescents', many are driven by car. Pilot surveys and field research held in 2019 in 10 Gdansk primary schools confirmed this trend. The article presents a certification system for schools, commissioned by the City of Gdańsk, which is an element of a systemic solution shaping patterns...
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Mild X-linked Alport syndrome due to the COL4A5 G624D variant originating in the Middle Ages is predominant in Central/East Europe and causes kidney failure in midlife
PublicationA study of 269 children enrolled into a National Registry for children with persistent glomerular hematuria identified 131 individuals with genetically confirmed X-linked Alport Syndrome. A single variant c.1871G>A p.Gly624Asp (G624D) in COL4A5 was predominant and accounted for 39% of Xlinked Alport Syndrome in unrelated Polish families (44 of 113). To evaluate its origins, the genetic variation in a 2.79 Mb segment encompassing...
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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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Modelling and computer animation of geodetic field work
Publication3D modelling of objects is a way of obtaining information, while the visualization of geospatial data is becoming a production task in the scope of surveying. Visualization of geospatial data provides effective tools for analysis information about the land surface, land cover, its features, properties etc. Computer animations, both 2D images and 3D are becoming additional, expected and clear form for presentation results of geodetic...
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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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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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Models of using the Internet by young Poles and their social capital.
PublicationHighlights • Study examining Polish youth on internet usage styles. • Online communication is the most common form of spending time on the Internet. •...
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System Supporting Speech Perception in Special Educational Needs Schoolchildren
PublicationThe system supporting speech perception during the classes is presented in the paper. The system is a combination of portable device, which enables real-time speech stretching, with the workstation designed in order to perform hearing tests. System was designed to help children suffering from Central Auditory Processing Disorders.
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E-technologie w diagnozie i pomiarach postępów terapii dzieci z autyzmem w Polsce
PublicationCelem artykułu jest przeanalizowanie możliwości wsparcia technologicznego - w szczególności z wykorzystaniem urządzeń mobilnych - diagnozy i oceny postępów terapii dzieci z autyzmem. W ramach badań dokonano przeglądu istniejących rozwiązań wspierających diagnozę i pomiar postępów terapii oraz przeprowadzono ankietę w polskich ośrodkach zajmujących się pracą z osobami dotkniętymi autyzmem. Wyniki badania wskazują na zainteresowanie...
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The spatial planning of industrial areas in an urbanized area for cargo, in the development of inland waterway transport
PublicationSpatial planning, taking into account the configuration of the surface, i.e. its shape (relief) and the presence and mutual location of objects and points of characteristic water ports, is a derivative of several natural, economic, market, technical, social and political factors. It depends on the destination port, the planned structure of trade in cargo, the forecasted traffic of ships, passageways, the technology of reloading...
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Assessment of ecotoxicity and total volatile organic compound (TVOC) emissions from food and children's toy products
PublicationThe development of new methods for identifying a broad spectrum of analytes, as well as highly selective tools to provide the most accurate information regarding the processes and relationships in the world, has been an area of interest for researchers for many years. The information obtained with these tools provides valuable data to complement existing knowledge but, above all, to identify and determine previously unknown hazards. Recently,...
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An assessment of health status and health behaviours in adolescents: main points and methods of the SOPKARD-Junior programme.
PublicationThe study involved preparing and implementing a model of screening assessments for adolescents and comparison of anthropometric examinations between the population of the SOPKARD-Junior programme and representative sample of Polish children in the same years.Additionally, data concerning attendance rates for particular examinations carried out under SOPKARD-Junior programme were presented.Revier2,comment 1
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Komputerowo wspomagana klasyfikacja wybranych sygnałów elektromiografii powierzchniowej
PublicationWykorzystywanie sygnałów elektromiografii powierzchniowej (ang. Surface Electromyography, SEMG) w procesach sterowania systemami rehabilitacyjnymi stanowi obecnie standardową procedurę. Popularność SEMG wynika z nieinwazyjności metody oraz możliwości szybkiej i precyzyjnej identyfikacji funkcji mięśniowej. W przypadku osób małoletnich proces klasyfikacji sygnałów jest utrudniony ze względu na mniejsze rozmiary i wyższą dynamikę...
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Accidents, victims and risk levels on regional roads in pomorskie voivodeship, 2017-2019 - Child accidents
Open Research DataData contain risk classification on regional roads (voivodeship roads) in pomorskie voivodeship in 2017-2019, risk group: children - drivers, passengers and . vulnerable road user.. Measures used to assess the level of risk are (5 classes low, low to medium, medium, medium to high, high):
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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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Poverty and social exclusion in the transition Baltic States during the implementation of the European Union Lisbon Strategy - comparative analysis
PublicationThe problem of poverty and social exclusion in the Baltic States generates serious social, economic and political consequences. The scope of the analysis includes primarily the scale and structure of poverty and social exclusion in the Baltic Region in the years 2004-2010 in the context of the Lisbon Strategy of the European Union. The results show that during the transition and implementation of the Lisbon Strategy, the problem...
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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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The energy approach to fatigue crack growth of S355 steel welded specimens subjected to bending
PublicationThe study presents the results of the research on the rate of fatigue crack growth subjected to bending in the ferritic-pearlitic structure. The studies were carried out at a constant amplitude of the moment and at various values of the load ratios R and at the operating frequency of the machine of 28.4 Hz. Flat specimens made of S355 steel and with fillet welds and with double-sided blunt external notches as well as concave...