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Search results for: tax relief for new technologies
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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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The level of Knowledge and use of tax exemptions for R&D activities
Open Research DataThe following research data contains the answers of 259 entrepreneurs to questions regarding tax reliefs and exemptions for research and development activities. As part of the study answers to the following questions were obtained:Have you ever used the tax relief for new technologies / R&D?Has your company acquired a license / software (intangible...
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Tax support mechanisms for research and development projects in EU countries
Open Research DataOne of the important areas requiring special support from the state are activities in pro-innovative investments. Tax incentives allocated to research and development are used by practically all European Union countries. Their aim is to persuade entities conducting business activity to invest in the so-called new technologies - defined as the area of...
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublicationThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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Concept for Perfecting the Marketing of New Technologies at Gdańsk University of Technology
PublicationThe chapter discusses the problem of improving the use of modern marketing achievements in the development and offering of new technologies, based on the experience of the Gdansk University of Technology (PG). Were discussed the concept, features, benefits and conditions of modern marketing, as well as the essence of the new technologies and ways of transferring them from scientific research units to the economy. Presented past...
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Entrepreneurs' intention to use tax relief
Open Research DataThe dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine...
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New technologies for green hydrogen activation, storage, and transportation
PublicationDeveloping new green hydrogen activation, storage, and transportation technologies is a highly complex and multidisciplinary endeavor. This challenge arises from integrating various scientific, engineering, and environmental considerations. Effective evaluation of green hydrogen technologies involves a holistic approach that considers not only the technical aspects but also economic, environmental, and social factors. These criteria...
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Unlocking creativity with new technologies
PublicationArtificial intelligence, augmented and virtual reality, Internet of Things and digital twins are just a few concepts related to the fourth industrial revolution that is happening right before our eyes. The key question asked by managers in the aerosol sector recently is: what does all this new technology mean to me?
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Innovation and new technologies in mineral processing
EventsZapraszamy Państwa na webinarium nt. innowacji i nowych technologii w przetwórstwie surowców mineralnych z dyrektorem globalnym firmy FLSmidth Flotation. Obowiązuje rejestracja.
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Deep eutectic solvents – A new platform in membrane fabrication and membrane-assisted technologies
PublicationDeep eutectic solvents (DESs) are a new class of solvents that can offset some of the primary drawbacks of typical solvents and ionic liquids (ILs). Since DESs fall into the guidelines of “Twelve Principles of Green Chemistry”, their implementation in several types of applications has exponentially increased over the last years. The usage of DESs has been directed to the designing, manufacture and purification of new materials...
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New Technologies Adoption and Diffusion Patterns in Developing Countries. An Empirical Study for the Period 2000-2011
PublicationIn recent years, enormous changes are noted worldwide when broad adoption of Information and Communication Technologies (ICT). These unique technologies – often perceived as economic development incentives – have a great ability to spread at high pace and low cost in world countries, bringing to people opportunities to contribute to economic development and growth. New Technologies play a special role in developing countries, where...
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New technologies using Trace Metals of Concern
PublicationThis chapter discusses the occurrence, material flows, technical applications of and pollution by platinum, palladium, thallium, rare earth elements, gold , silver, and antimony, all of which are essential for global economic growth. Modern technology relies on theses chemicals for the production of various industrial goods. however, their use releases pollutants into the environment, thus posing a threat to human health.
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Digital divide - inequalities in level of implementation of new information and telecommunication technologies. Cross country study
PublicationTekst stanowi analizę nierówności stopnia wdrożenia oraz implementacji ICTs w różnych krajach świata. Autor szacuje wskaźnik GINI dla możliwych krajów świata.In the paper presented, the author considers few aspects of the so-called "digital divide". It is easily noticeable worldwide, that new information and communication technologies (ICTs) "possess" a great ability to spread, at high pace, among countries from all around the...
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New materials and technologies used in chemical equipment design
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New piling technologies in Poland and general designing principles
PublicationPrzedstawiono stosowane w kraju technologie wykonawstwa pali oraz podstawowe zasady obliczeń. Podano podstawowe błędy w projektowaniu i wykonawstwie pali.
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The role of non-profit open access journals in building the country's scientific potential: Reflections on ten years of the International Journal of Pedagogy, Innovation and New Technologies experience
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New oryginal generic technologies: A Polish R&D strategic implementation programme
PublicationPolands's pharmaceutical industry is of great significance to the whole economy. According to Forbs (2 October 2012), the cost of launching a new drug varies from USD 1 to 11 bilion. There is little Chance of a Polish pharmaceutical company developing an original drug due to financial reason.Many research teams in Poland take up research projects aimed at new biologically active compounds. But such an objective has no broader perspective,...
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Moral Knowledge Expert System : On the Borderline Between Business Ethics and New Technologies
PublicationAutorzy przedstawiają wstępną koncepcję zbudowania Internetowego Systemu Ekspertowego w dziedzinie wiedzy moralnej. Idea sprowadza się do zaaplikowania możliwości ogólnoświatowej sieci internetowej oraz koncepcji rozwijanych w ramach zarządzania wiedzą w odniesieniu do problemów moralnych występujących w życiu gospodarczym. System ten obejmuje: wiedzę ekspercką, akwizycję wiedzy o faktycznie dokonanych wyborach moralnych i ich...
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Journal of New Technologies in Environmental Science
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A new construction of shell-and-tube heat exchanger with impinging jets and minichannels technologies for heat recovery from gases – experimental analysis
PublicationA dynamic development of technologies allowing waste heat utilization is observed in a correspondence with a pro-ecological approach of the zero waste idea. Such approach becomes the most demanding in the area of low-temperature was heat sources, especially gaseous media. Till now, they were usually not utilized due to unfavorable thermal conditions and high costs. Therefore, the zero waste approach directs research on techniques...
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Fundamentals of new material technologies, P, DaPE, sem.06, letni 22/23
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Fundamentals of new material technologies, W, DaPE, sem.06, letni 23/24
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Fundamentals of new material technologies,P, DPE, sem.6 letni 23/24
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International Journal of Pedagogy, Innovation and New Technologies
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Improving the energy balance in wastewater treatment plants by optimization of aeration control and application of new technologies
PublicationThe methods to improve the energy balance of a wastewater treatment plant (WWTP) by optimization of aeration process control and application of innovative nitrogen removal technologies were overviewed in the study. The control of aeration based on the ABAC (Ammonia-Based Aeration Control) system allows not only for significant savings in electricity consumption, but it can also increase the efficiency of the denitrification process....
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The Lighting Designer and New Technologies: Lighting for Enhancing Business in Shops & Restaurants – The Do’s & Don’ts of Retail Lighting
PublicationThis paper will address issues of successful retail lighting schemes to make the audience familiar with the Do’s & Don’ts. It will also look into the details of designing lighting particularly for window displays, external shop signage and outdoor terraces of restaurants. A holistic approach to retail lighting will be presented with case studies of ‘good’ and ‘bad’ lighting solutions, mostly from Europe, to underline the impacts...
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New concept of permafrost degradation monitoring based on photonics technologies: Case study from Calypsostranda (Bellsund, Svalbard)
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New technologies and diffusion of innovative financial products: Evidence on exchange-traded funds in selected emerging and developed economies
PublicationExchange-traded funds (ETFs) are one of the most rapidly-expanding categories of innovative financial products that have been introduced on many financial markets, in both emerging and developed economies. Our research contributes to the present state of knowledge by examining factors, including information and communication technologies (ICTs), influencing the diffusion of ETFs. In our research, we consider also the impact of...
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Convergence-The International Journal of Research into New Media Technologies
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Development of a new generation of unmanned surface and underwater vehicles using the advanced technologies and achievements towards the application of control systems by the artificial intelligence AI.
PublicationThe operation of offshore structures at sea requires implementation of the advanced systems of permanent monitoring of work of such the installations. Novel solutions concerning such the systems should be associated with application of unmanned maritime surface and underwater platforms. The unmanned maritime platforms are and will be based on application of the newest achievements of some important technologies. Between these technologies...
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Metropolie ery cyfrowej- wpływ nowych technologii informacyjnych i komunikacyjnych na kształt współczesnego miasta = Digital metropolis - the impact of new information and communication technologies on contemporary city
PublicationDynamiczny rozwój technologii informacyjnych i cyfrowych zapoczątkowany w drugiej połowie XX wieku wpłynął na zmianę wizerunku współczesnego miasta. Coraz bardziej wyraźną rolę w jego tworzeniu zaczęły odgrywać fasady, powłoki budynków oraz fragmenty przestrzeni publicznych, w obrębie których zaczęto integrować pojawiające się innowacyjne technologie, potocznie zwane medialnymi. Powierzchnie architektoniczne wyposażone w nie...
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New Technologies Mobility and Security
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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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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Discount for children deducted from tax in selected EU countries, available according to number of children criterion (in EUR) in 2017
Open Research DataWhen analyzing the collected data, it should be indicated that the amount of tax preferences addressed to families with children varies widely and ranges from several hundred euro to even several tens of thousands of euro relief annually. The highest family allowances, calculated in absolute terms, are in Germany, and the lowest in Poland. All countries,...
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublicationObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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Adam Dąbrowski dr inż.
PeopleAdam Dabrowski has obtained a PhD in mechanical engineering from Gdańsk University of Technology and MSc. degree in mechatronics from Technische Universität Hamburg. He has an industry experience in Institute of Aviation Engineering Design Center (Warsaw, Poland) and SICK AG (Hamburg, Germany). Additionally, as an assistant at Gdansk University of Technology he teaught courses on mechanics, space mechanisms and dynamics of space...
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Krzysztof Goczyła prof. dr hab. inż.
PeopleKrzysztof Goczyła, full professor of Gdańsk University of Technology, computer scientist, a specialist in software engineering, knowledge engineering and databases. He graduated from the Faculty of Electronics Technical University of Gdansk in 1976 with a degree in electronic engineering, specializing in automation. Since then he has been working at Gdańsk University of Technology. In 1982 he obtained a doctorate in computer science...
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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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Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017
Open Research DataDespite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting...
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Workshop on New Technologies for Personalized Information Access
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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublicationThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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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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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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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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Microalgal strains from the Culture Collection of Baltic Algae (CCBA)
Open Research DataThe dataset contains information on the cyanobacterial and microalgal strains maintained at the Culture Collection of Baltic Algae (CCBA) at the Institute of Oceanography UG. The collection maintains cyanobacterial and algal strains isolated from the Baltic Sea and additionally several strains collected from a wide range of habitats. The culture collection...
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Media architecture: participation through the senses
PublicationPervasive media and interactive technologies have become inseparable not only from our everyday life but also from architecture and city spaces. However, the generic use of new technologies in the design process and material production that affects contemporary architecture, results in buildings that become mere visual objects losing their hapticity and non-visual qualities. Despite the substantial advancement in the research studies...
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3D Object Shape Reconstruction from Underwater Multibeam Data and Over Ground Lidar Scanning
PublicationThe technologies of sonar and laser scanning are an efficient and widely used source of spatial information with regards to underwater and over ground environment respectively. The measurement data are usually available in the form of groups of separate points located irregularly in three-dimensional space, known as point clouds. This data model has known disadvantages, therefore in many applications a different form of representation,...
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Perforating systems in shale gas recovery
PublicationHydraulic fracturing is common method of shale gas recovery. Due to environmental, economical and technological problems many alternative technologies have been developed. One of the most promising group of technologies is based on perforating systems. This paper describes theoretical and practical aspects of best known technologies used to create perforations. New perforating/fracturing technologies which can replace hydraulic fracturing...
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Koncepcja doskonalenia marketingu nowych technologii w Politechnice Gdańskiej
PublicationW rozdziale podjęto problem doskonalenia wykorzystania dorobku współczesnego marketingu w przygotowaniu i oferowaniu nowych technologii, oparte na doświadczeniach Politechniki Gdańskiej (PG). Omówiono pojęcia, cechy, korzyści i uwarunkowania współczesnego marketingu, jak też istoty nowych technologii i sposobów transferu z jednostek naukowo-badawczych do gospodarki. Przedstawiono dotychczasowe doświadczenia transferu i komercjalizacji...