Search results for: LIMITED FISCAL AUTONOMY
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More freedom – more investments. The relationship between the extent of fiscal autonomy with respect to own revenues and investment expenditures of Polish communes and cities with county rights
PublicationThe purpose of this study was to investigate the relationship between own revenues characterized by different levels of fiscal autonomy and investment expenditures of selected local government entities in Poland. Accordingly, the following research hypothesis was formulated: there is a relationship between the type of own revenue identified with respect to fiscal autonomy and the size of investment expenditures. Revenues characterized...
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Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland
PublicationResearch background: Financial managers, investors, lenders, counterparties and citizens should have useful, reliable, timely, complete, comparable, readable information on fiscal and monetary policy. The actions taken and instruments used by fiscal and monetary authorities have an important impact on economic conditions. Purpose of the article: The aim of the article is to assess Poland's compliance with international standards...
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Transparency of publicly available information about fiscal and monetary policy in Poland
PublicationResearch background: The quality of information provided by fiscal and monetary authorities are important in a democratic state. Ensuring fiscal policy transparency reduces fiscal risk and corruption and promotes public acceptance of fiscal reforms. Ensuring transparency in monetary policy allows market participants to anticipate central bank responses and take their effects into account when making investment and consumption decisions. Aim...
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THE RISE OF FISCAL OPACITY IN POLAND IN THE ERA OF THE COVID-19 PANDEMIC
PublicationResearch background: The quality of information provided by the fiscal authorities and the correct flow of this information between them and the society are very important especially in times of crisis, when there is an imbalance in public finances and an increasing public debt. Ensuring fiscal transparency (transparency of public finances) reduces fiscal risk and corruption and supports public acceptance of fiscal reforms. Purpose...
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FISCAL STUDIES
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Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability
PublicationAbstract. Goal– The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public f inance in Poland, exacerbated by the COVID-19 crisis. Methods– descriptive analysis, comparative analysis and financial analysis methods were used. Results– fiscal transparency and accountability in...
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The scope of fiscal decentralisation in EU countries: a comparative analysis
PublicationMotivation: Decentralization is one of the main challenges in public sector reform. In democratic countries the level of decentralisation in individual countries is not identical. The varying scope of decentralization affects the quality, quick and efficient decision-making by public leaders. Aim: Comparison of the extent of fiscal decentralisation in EU Member States; creation of groups of states with similar levels of decentralisation;...
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Systems of General Grants for Local Governments in Selected EU Countries Against the Background of the General Theory of Fiscal Policy
PublicationFiscal policy, including its expenditure aspect, is often discussed and analysed from a variety of angles in the literature on public finances, undoubtedly due to the major importance of this topic. However, not all areas of the expenditure part of fiscal policy have been subjected to in-depth analysis. One of the less discussed tools of fiscal policy consists of general purpose transfers, which are a certain type of expenditure...
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Fiscal decentralization in the European Countries: a cluster analysis approach
PublicationThe scope of public authority depend on many factors. One of them is a declaration, usually expressed in the constitution of a given country (Sferlea, 2014, Libman, 2010, Nehmelman, Vetzo, 2016) of the application of the decentralisation principle in the performance of public tasks. Despite this declaration, the structure of the public sector and the tasks carried out at different levels in particular countries are not identical....
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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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On reliability assessment of ship machinery system in different autonomy degree; A Bayesian-based approach
PublicationAnalyzing the reliability of autonomous ships has recently attracted attention mainly due to epistemic uncertainty (lack of knowledge) integrated with automatic operations in the maritime sector. The advent of new random failures with unrecognized failure patterns in autonomous ship operations requires a comprehensive reliability assessment specifically aiming at estimating the time in which the ship can be trusted to be left unattended....
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Between autonomy and paternalism: Attitudes of nursing personnel towards Jehovah’s Witnesses’ refusal of blood transfusion
PublicationObjectives: The study describes the attitudes of Polish nursing personnel towards Jehovah’s Witnesses’ (JWs’) refusal to receive blood and blood products.Methods: We developed an online survey assessing nurses’ knowledge and attitudes towards JWs’ refusal of blood transfusion in a life-threatening condition. It also examined nurses’ attitudes towards ethical and legal issues associated with JWs’ refusal of bloodtransfusions....
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Openess and Transparency of Fiscal Reporting in Poland – Assessment and Recommendation
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Deep learning for recommending subscription-limited documents
PublicationDocuments recommendation for a commercial, subscription-based online platform is important due to the difficulty in navigation through a large volume and diversity of content available to clients. However, this is also a challenging task due to the number of new documents added every day and decreasing relevance of older contents. To solve this problem, we propose deep neural network architecture that combines autoencoder with...
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Neural network training with limited precision and asymmetric exponent
PublicationAlong with an extremely increasing number of mobile devices, sensors and other smart utilities, an unprecedented growth of data can be observed in today’s world. In order to address multiple challenges facing the big data domain, machine learning techniques are often leveraged for data analysis, filtering and classification. Wide usage of artificial intelligence with large amounts of data creates growing demand not only for storage...
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Space-charge-limited current fluctuations in organic semiconductors
PublicationBadania szumów elektrycznych w zakresie niskich częstotliwości, w regionie prĄdów ohmowych, zapełniania siĘ pułapek nośników ładunku i prądów ograniczonych ładunkiem przestrzennym w polikrystalicznych poliacenach, takich jak tetracen i pentacen.
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Towards the autonomy of urban management: simple system as a solution for complex urban environment
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Alternative diagnostic method applied on marine diesel engines having limited monitoring susceptibility
PublicationThe paper presents a method of technical state evaluation of working spaces of a marine diesel engine at the limited control susceptibility. The method foresees making a diagnosis of the engine's working spaces on the basis of measurements of the exhaust gas pressure in the channels connecting engine cylinders with the turbocharger's turbine. Diagnostic measurements are carried out at representative (comparative) steady loads depending...
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Alternative diagnostic method applied on marine diesel engines having limited monitoring susceptibility
PublicationThe paper presents a method of technical state evaluation of working spaces of a marine diesel engine at the limited control susceptibility. The method foresees making a diagnosis of the engine's working spaces on the basis of measurements of the exhaust gas pressure in the channels connecting engine cylinders with the turbocharger's turbine. Diagnostic measurements are carried out at representative (comparative) steady loads depending...
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Induction Generator with Direct Control and a Limited Number of Measurements on the Side of the Converter Connected to the Power Grid
PublicationThe article presents an induction generator connected to the power grid using the AC/DC/AC converter and LCL coupling filter. Three-level inverters were used in the converter, both from the generator side and the power grid side. The algorithm realizing Pulse Width Modulation (PWM) in inverters has been simplified to the maximum. Control of the induction generator was based on the Direct Field-Oriented Control (DFOC) method. At...
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Between Autonomy and Paternalism: Attitudes of Nursing Personnel Towards Jehovah’s Witnesses’ Refusal of Blood Transfusion
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Maximum A Posteriori Bayesian Estimation of Chromatographic Parameters by Limited Number of Experiments
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Balancing energy consumption in limited power grid with active front-end and three phase dual active bridge system
PublicationPaper deals with simulation analysis of bidirectional power converters system for charging station of electric vehicle in condition of limited power source in city infrastructure. In case of incapability to provide additional power supply through the grid by virtue of historical, architectural and economic reasons it is possible to solve this issue by implementation of mobile battery-powered supply source. The proposed bidirectional...
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Time-limited trial – searching for rational solutions in the functioning of intensive care units
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Polymer journal bearings behaviour research under limited lubrication and cooling conditions conducted on high torque test rig
PublicationPolymer journal bearings are frequently used as a water-lubricated bearings of small marine units’ propeller shafts . Choice of these bearings is based on their simple construction and relatively low purchase and maintenance costs. Although properly designed and installed water lubricated bearings may well last for over a decade, rapid wear or failure of these bearings can be observed...
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Limited selectivity of amperometric gas sensors operating in multicomponent gas mixtures and methods of selectivity improvement
PublicationIn recent years, smog and poor air quality have became a growing environmental problem. There is a need to continuously monitor the quality of the air. The lack of selectivity is one of the most important problems limiting the use of gas sensors for this purpose. In this study, the selectivity of six amperometric gas sensors is investigated. First, the sensors were calibrated in order to find a correlation between the concentration...
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Derivatives of 1-nitroacridine induce apoptosis only in a limited number of human colon adenocarcinoma cells
PublicationPraca dotyczy indukcji apoptozy w komórkach ludzkich raków okrężnicy HT29 i HCT8 pod wpływem pochodnych 1-nitroakrydyny: C-857 i C-1748. Wykazano, że związki te w stężeniach biologicznie istotnych (EC90) indukują apoptozę tylko w części populacji komórek. Efekt ten uzależniony był od czasu inkubacji komórek ze związkiem, a nie zależał od stężenia związku.
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Fiscal Contractions in Eurozone in the Years 1995–2013: Can Non-Keynesian Effects Be Helpful in Future Deleverage Process?
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India and France bilateral partnership for advancing strategic autonomy in the Indo-Pacific region: Special reference to the Indo-French strategic partnership
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3D Morphable Models Application for Expanding Face Database Limited to Single Frontal Face Per Person
Publication1. Zaprezentowany materiał dotyczył badań nad rozszerzeniem dysponowanej bazy wzorców wizerunków twarzy, o dodatkowe wzorce z wariacją w ustawieniu. Dodatkowe wzorce były usyskiwane poprzez przejście z wizerunku twarzy 2D na model 3D, zasymulowanie zadanego ustawienia i powrót do dziedziny 2D (poprzez rzutowanie 3D->2D). W fazie konstrukcji modelu 3D, z wizerunku 2D była ściągana zarówno tekstura twarzy jak i siatka punktów charakterystycznych....
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Fast Calibration-Free Single-Anchor Indoor Localization Based on Limited Number of ESPAR Antenna Radiation Patterns
Publication— In this article, we investigate how the calibrationfree single-anchor indoor localization algorithm developed for base stations equipped with electronically steerable parasitic array radiator (ESPAR) antennas can further be improved. By reducing the total number of ESPAR antenna radiation patterns used in localization process, one can significantly reduce the time needed for an object localization. Performed localization measurements...
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Reduced-cost optimization-based miniaturization of microwave passives by multi-resolution EM simulations for internet of things and space-limited applications
PublicationStringent performance specifications along with constraints imposed on physical dimensions, make the design of contemporary microwave components a truly onerous task. In recent years, the latter demand has been growing in importance, with the innovative application areas such as Internet of Things coming into play. The need to employ full-wave electromagnetic (EM) simu-lations for response evaluation, reliable yet CPU heavy, only...
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Combined Long-Period Fiber Grating and Microcavity In-Line Mach–Zehnder Interferometer for Refractive Index Measurements with Limited Cross-Sensitivity
PublicationThis work discusses sensing properties of a long-period grating (LPG) and microcavity in-line Mach–Zehnder interferometer (µIMZI) when both are induced in the same single-mode optical fiber. LPGs were either etched or nanocoated with aluminum oxide (Al2O3) to increase its refractive index (RI) sensitivity up to ≈2000 and 9000 nm/RIU, respectively. The µIMZI was machined using a femtosecond laser as a cylindrical cavity (d = 60...
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Addressing a bottle neck for regulation of nanomaterials: quantitative read-across (Nano-QRA) algorithm for cases when only limited data is available
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Morse decompositions for a two-dimensional discrete neuron model (limited range)
Open Research DataThis dataset contains selected results of rigorous numerical computations conducted in the framework of the research described in the paper “Topological-numerical analysis of a two-dimensional discrete neuron model” by Paweł Pilarczyk, Justyna Signerska-Rynkowska and Grzegorz Graff. A preprint of this paper is available at https://doi.org/10.48550/arXiv.2209.03443.
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Surface-Protected High-Efficiency Nanophosphors via Space-Limited Ship-in-a-Bottle Synthesis for Broadband Near-Infrared Mini-Light-Emitting Diodes
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Dendron to Central Core S1–S1 and S2–Sn (n>1) Energy Transfers in Artificial Special Pairs Containing Dendrimers with Limited Numbers of Conformations
PublicationTwo dendrimers consisting of a cofacial free-base bisporphyrin held by a biphenylene spacer and functionalized with 4-benzeneoxomethane (5-(4-benzene)tri-10,15,20-(4-n-octylbenzene)zinc(II)porphyrin) using either five or six of the six available meso-positions, have been synthesized and characterized as models for the antenna effect in Photosystems I and II. The presence of the short linkers, -CH2O-, and long C8H17 soluble side...
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Conley-Morse graphs for a two-dimensional discrete neuron model (limited range)
Open Research DataThis dataset contains selected results of rigorous numerical computations conducted in the framework of the research described in the paper “Topological-numerical analysis of a two-dimensional discrete neuron model” by Paweł Pilarczyk, Justyna Signerska-Rynkowska and Grzegorz Graff. A preprint of this paper is available at https://doi.org/10.48550/arXiv.2209.03443.
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Emerald Publishing Limited
Publishing Houses -
Maria Jastrzębska dr hab.
PeopleMaria Jastrzębska is an employee of the Department of Finance. She is the author of over 170 publications, including 8 monographs - Financial Management of Municipalities. Theoretical aspects; Budgetary policy of local government units; Debt management of local government units; Finances of local government units; Risk management in the activity of local government units with special consideration of catastrophic risk (co-author...
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Motyw autonomii a oczekiwany i faktyczny poziom satysfakcji z prowadzenia działalności gospodarczej
PublicationMotyw autonomii jest niejednokrotnie wskazywany jako jeden z istotniejszych czynników skłaniających ludzi do założenia własnej działalności gospodarczej, choć nie dla każdego przedsiębiorcy jest równie ważny. W opracowaniu zaprezentowano wyniki badań przeprowadzonych w grupie początkujących przedsiębiorców. Osoby deklarujące kierowanie się motywem autonomii oczekiwały, że uzyskają wyższy poziom satysfakcji po roku prowadzenia działalności...
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Influence of algorithmic management practices on workplace well-being – evidence from European organisations
PublicationPurpose Existing literature on algorithmic management practices –defined as autonomous data-driven decision making in people's management by adoption of self-learning algorithms and artificial intelligence – suggests complex relationships with employees' well-being in the workplace. While the use of algorithms can have positive impacts on people-related decisions, they may also adversely influence job autonomy, perceived justice...
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Tax income to the Polish state budget in 2010-2019
Open Research DataTax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...
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REVISING ENTREPRENEURIAL ORIENTATION (EO) IN SOCIAL ENTREPRENEURSHIP, QUALITATIVE EVIDENCE FROM WORK INTEGRATION SOCIAL ENTERPRISES (WISES) FROM POLAND
PublicationEntrepreneurial behaviour and entrepreneurial orientation (EO) of (commercial) entrepreneurship. have received significant scholarly attention in entrepreneurship and management research However, there are insufficient attempts discussing such behaviour and EO in non-profit, and particularly social entrepreneurship context, arguing that EO is higher in such contexts, or remains the same, some new EO dimensions are proposed, existing...
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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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Małgorzata Gawrycka dr hab.
PeopleMałgorzata Gawrycka, a graduate of the Faculty of Management at the University of Gdańsk, PhD in economics. From 2012-2020, deputy dean for teaching at the Faculty of Management and Economics of the Gdańsk University of Technology. Currently Dean of the Faculty. Scientific interests focus on issues related to the macroeconomic policy of the state. In particular, the problems of the situation on the labour market, demographic changes,...
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Michał Czubenko dr inż.
PeopleMichał Czubenko is a distinguished 2009 graduate of the Faculty of Electronics, Telecommunications, and Informatics at Gdańsk University of Technology, specializing in the discipline of automatic control and robotics. Currently, he serves as an adjunct in the Department of Robotics and Decision Systems at the same institution. In 2012, he embarked on a three-month internship at Kingston University London, broadening his horizons...
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Constructing autonomous agents using the cognitive-emotional architecture of the mind
PublicationThe article discusses an important issue regarding the humanoid aspects of modern science related to the autonomy of systems and robotization. Particular attention is paid to the basic aspects of cognitive architecture. After a short introduction, the Intelligent Decision Making System, developed at the ETI Faculty of the Gdańsk University of Technology, is described.
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An incorporation of contemporary daylight assessment methods into architecture and urban planning of residential areas in Poland
PublicationThis paper presents the preliminary results of the ongoing research focusing on daylight design methods for the urban planning of residential areas in Poland. The purpose of this research is to find out if modern daylight performance metrics and design methods can be beneficial to the process of urban residential planning. The paper presents a review of daylight guidelines derived from historic, Polish building regulations. A summary...
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Challenges associated with development of AUV - unmanned autonomous underwater vehicles to be operated using the AI-based control systems
PublicationThe last decade has been devoted towards further development of the UUV unmanned underwater vehicles which may be of two types. There are the USV unmanned surface vehicles and UUV unmanned underwater vehicles. There is a growing interest to work out and implement the fully advanced AUV autonomous underwater vehicles. The main drivers towards development of such the vehicles are the technologies of autonomous systems, sensors and...