Search results for: VAT
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Value addend tax (vat) on medical services and products
PublicationOsoby wykonujące usługi medyczne stają się podatnikami lub wybierają zwolnienie na takich samych zasadach jak każdy inny przedsiębiorca. Ze zwolnienia z podatku VAT do końca 2010roku korzystały wszelkie usługi w zakresie ochrony zdrowia i opieki społecznej. Od 2011r. wprowadzono ściśle określenie zwolnienia z podatku wyłącznie do usług ochrony zdrowia służącym ratowaniu zdrowia jego profilaktyce oraz zachowaniu zdrowia. W związku...
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Wpływ podatku VAT na działalność gospodarczą: analiza wybranych przykładów
PublicationW przypadku podmiotów prowadzących działalność gospodarczą ustawodawca nakłada szczególne obowiązki podatkowe. Przykładem może być opodatkowanie podatkiem od towarów i usług. Podstawowa stawka podatku VAT w Polsce wynosi 23% od 1 stycznia 2011 r. Niektóre usługi bądź dostawa towarów mogą podlegać niższym stawkom, albo być całkowicie zwolnione z opodatkowania. Należy zauważyć, iż zastosowanie przez ustawodawcę czterech stawek podatku...
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Wyniki finansowe polskich przedsiębiorstw rybołówstwa morskiego i przetwórstwa rybnego oraz wpływ na nie podatku VAT
PublicationW artykule przeanalizowano skutki ew. wzrostu podatku VAT na dalszą działalność przedsiębiorców rybackich oraz na ceny produktów połowowych i przetworów rybnych. Zwrócono uwagę na mogące powstać w związku z tym ew. zagrożenia, dla konsumenckiego rynku rybnego, który należy do tzw. "wrażliwego" obszaru rolnego.
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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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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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Mariana Vatseba Phd
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Synthesis Methods and Favorable Conditions for Spherical Vaterite Precipitation: A Review
PublicationVaterite is the least thermodynamically stable anhydrous calcium carbonate polymorph. It exists very rare in nature, e.g. in some rock formations or as a component of biominerals produced by some fishes, crustaceans or birds. Synthetic vaterite particles are proposed as carriers of active substances in medicines, additive in cosmetic preparations as well as adsorbents. Also, their utilization as a pump for microfluidic flow is...
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Precipitation and Transformation of Vaterite Calcium Carbonate in the Presence of Some Organic Solvents
PublicationIn this paper, the production of CaCO3 particles via the carbonation route in the reaction of CaCl2 and CO2, using NH3 as a promoter of CO2 absorption, was studied. The solvents used as the reaction media for CaCO3 precipitation were aqueous solutions of methanol, isopropanol and dimethyl sulfoxide (DMSO), in a concentration range of 0–20% (v/v). It was found that the presence of an organic additive influenced the precipitation...
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Influence of Selected Saccharides on the Precipitation of Calcium-Vaterite Mixtures by the CO2 Bubbling Method
PublicationCalcium carbonate is a compound existing in living organisms and produced for many biomedical applications. In this work, calcium carbonate was synthesized by a CO2 bubbling method using ammonia as a CO2 absorption promotor. Glucose, fructose, sucrose, and trehalose were added into the reaction mixture to modify characteristics of precipitated calcium carbonate particles. To determine the polymorphic form of produced calcium carbonate...
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Precipitation of Spherical Vaterite Particles via Carbonation Route in the Bubble Column and the Gas-Lift Reactor
PublicationSpherical vaterite particles were produced by carbonation of calcium chloride solution with addition of ammonia to facilitate CO2 absorption. Synthesis of calcium carbonate was carried out in a bubble column or gas-lift reactor. The course of the reaction was monitored by pH measurements. Precipitated solids were analyzed by Fourier-transformed infrared spectroscopy, x-ray powder diffraction and scanning electron microscopy, and...
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The effectiveness of financial and economic regulation of land relations in the context of stimulating entrepreneurial activity in the regions of Ukraine
PublicationSolving the problem of enhancing the efficiency of the financial and economic regulation of land relations contributes to the development of entrepreneurship in Ukraine. The purpose of the paper is to determine new incentives for encouraging entrepreneurial activity by increasing the efficiency of the financial and economic regulation of land relations by local governments. The study is based on applying the method for predicting...
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Valerio Andriano, La normativa canonica sul matrimonio e la riforma del processo di nullità, Libreria Editrice Vaticana 2016, ss. 276
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Polysaccharides in fabrication of membranes: A review
PublicationSustainability concerns have motivated and directed a great deal of interest over the past decade towards the development of green technologies. Polysaccharides are green polymers, which experienced growing demand to substitute chemically synthetic polymers. Different types of polysaccharides i.e. cellulose-, starch-, chitin- alginate-, and chitosan-based carbohydrate polymers have been applied in the fabrication of separation...
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Palm Oil Fuel Ash-Based Eco-Efficient Concrete: A Critical Review of the Short-Term Properties
PublicationThe huge demand for concrete is predicted to upsurge due to rapid construction developments. Environmental worries regarding the large amounts of carbon dioxide emanations from cement production have resulted in new ideas to develop supplemental cementing materials, aiming to decrease the cement volume required for making concrete. Palm-oil-fuel-ash (POFA) is an industrial byproduct derived from palm oil waste’s incineration in...
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Study of a Multicriterion Decision-Making Approach to the MQL Turning of AISI 304 Steel Using Hybrid Nanocutting Fluid
PublicationThe enormous use of cutting fluid in machining leads to an increase in machining costs, along with different health hazards. Cutting fluid can be used efficiently using the MQL (minimum quantity lubrication) method, which aids in improving the machining performance. This paper contains multiple responses, namely, force, surface roughness, and temperature, so there arises a need for a multicriteria optimization technique. Therefore,...
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Chitin and derivative chitosan-based structures — Preparation strategies aided by deep eutectic solvents: A review
PublicationThe high molecular weight of chitin, as a biopolymer, challenges its extraction due to its insolubility in the solvents. Also, chitosan, as the N-deacetylated form of chitin, can be employed as a primary material for different industries. The low mechanical stability and poor plasticity of chitosan films, as a result of incompatible interaction between chitosan and the used solvent, have limited its industrialization. Deep eutectic...
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Recent Advances in Nanocomposite Membranes for Organic Compound Remediation from Potable Waters
PublicationWater treatment is one of the main approaches for producing drinking water from contaminated water sources which is challenging due to the presence of a variety of substances requiring removal. The fabrication of nanocomposite membranes relies either on filling nanomaterials into polymeric phases before membrane fabrication, or coating of nanomaterials on the fabricated membrane surface. The removal of organic compounds from potable...
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Legal and Economic Conditions of the Creating and Activity of Entrepreneursin Poland. VATT Governement Inst. Econ. Res. C**2002 [nr] 290 s. 153- 162 bibliogr. 10 poz. Discussion papers. Workshopon Studies for Nordther. Kalastajatorrpa,30-31 May 2002.Prawne i ekonomiczne uwarunkowania działalności przedsiębiorców w Polsce.
PublicationW artykule przedstawiono warunki prawne, które muszą być spełnione przyuruchamianiu działalności gospodarczej w Polsce. Wskazano również co sprzyjai co hamuje rozwój działalności przedsiębiorców w naszym kraju.
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Knowledge Management Approaches of Small and Medium-Sized KIBS Firms: a Descriptive Analysis of Four Countries
PublicationPurpose –There is evidence that small and medium sized enterprises (SMEs) do not manage knowledge the same way as large firms, and that they approach knowledge management (KM) in various ways. However, the literature on this topic is still scarce and fragmented. In order to fill this gap, the paper aims to single out and discuss the different features that characterize the approaches to KM adopted by small companies. Design/methodology/approach...
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Zeolitic imidazolate framework (ZIF-8) modified cellulose acetate NF membranes for potential water treatment application
PublicationIn this study, cellulose acetate (CA)-based nanofiltration membranes, modified with zeolitic imidazole framework-8 (ZIF-8) particles, were prepared with various ZIF-8 contents (0, 0.1, 0.25, 0.5, 1 and 2 wt%), to obtain membranes with improved flux and filtration performance by combining advantages of CA polymer and ZIF-8 metal-organic frameworks. Removal efficiency studies were carried out with bovine serum albumin and two different...