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Search results for: TAX
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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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Depreciation - underestimated tax optimization tool
PublicationOptymalizacja podatkowa zmierza i pozwala na zmniejszenie obciążeń podatkowych a tym samym na zwiększenie zysku podmiotu gospodarczego. Prowadzenie działalności gospodarczej zazwyczaj wymaga zaangażowania odpowiednio dużych środków finansowych w zakupy składników majątkowych zaliczanych do środków trwałych. Te odnoszone są w koszty działalności poprzez odpisy amortyzacyjne, które stanowią istotny element całości kosztów prowadzonej...
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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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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublicationThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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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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Real Estate Value Tax Based on the Latvian Experience
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A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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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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Sealing tax collection in Poland and the EU in the years 2008–2018
PublicationThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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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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''Tak naprawdę''
PublicationPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Innowacyjne technologie CAx / PLM
PublicationWyzwania stawiane przed firmami projektowymi, produkcyjnymi, usługowymi to m.in. rosnące wymagania innowacyjności produktów. Zauważalna jest silna potrzeba wprowadzania nowych produktów wysokiej jakości, w krótkim czasie i konkurencyjnych cenach. Zauważalny jest również aspekt konieczności minimalizowania ryzyka związanego z wprowadzaniem nowych rozwiązań na rynek. W odpowiedzi na te wyzwania wprowadzono nowe technologie wspomagające...
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The Importance of Interferon-Tau in the Diagnosis of Pregnancy
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Obiektowy model dokumentu DOM/SAX.
PublicationW artykule przedstawiono współczesne stosowane dwa podstawowe modele dokumentów oparte na standardach DOM i SAX. Wyjaśniono koncepcję modelu DOM i zilustrowano ja na przykładzie modyfikacji dokumentu. Przedstawiono także model SAX, który wydaje się być bardziej efektywny przy przetwarzaniu dużych dokumentów. Końcowa część artykułu zawiera porównanie obu modeli.
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Asocjacje – jak gdyby, tak jakby…
PublicationKrzysztof Wróblewski prezentuje „In Touch / Anonymous”. (Twarz – jako maska, dłoń – jako dotyk i ślad) – dwa obrazy (olej na płótnie, wymiary: 146x228 cm) wraz z komentarzem: „W kuratorskim tekście do wystawy Asocjacje – jak gdyby, tak jakby zainteresował mnie cytat z teorii umysłu: jesteśmy świadomi umysłów innych ludzi i to ma wpływ na nasze poczynania i procesy umysłowe. Sztuka jako jedno z narzędzi komunikacji jest wysyłaniem...
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublicationCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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Application of membrane distillation process for tap water purification
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Necessary covariance conditions for a one-field Lax pair
PublicationBadamy kowariancje w odniesieniu do transformacji Darboux wielomianowych różniczkowych i różnicowych operatorów z współczynnikami danymi przez funkcje jednego bazowego pola.
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Tam gdzie fikcja spotyka się z rzeczywistością
PublicationNa tyłach budynku A Wydziału Elektroniki, Telekomunikacji i Informatyki (tego z zerami i jedynkami na elewacji) mieści się laboratorium odmienne wyglądem od innych laboratoriów politechnicznych. Zajmuje ono sięgającą czwartego piętra czarną sześcienną kostkę dobudowaną 10 lat temu w bezpośrednim sąsiedztwie audytorium, któremu od dwóch lat patronuje doc. Marianna Sankiewicz, przysiadłszy na ławeczce przed jego wejściem. Wydaje...
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Turre cum capellis suis – identification of an earlier phase of the Holy Cross church at Tar – Stancija Blek (Tar-Vabriga – Torre-Abrega, Istria)
PublicationThe paper reports the results of the first campaign of excavations at the Church of the Holy Cross near Stancija Blek (Tar-Vabriga – Torre-Abrega municipality, Istria), which is close to the multiphase settlement of Old Tar. A trial trench behind the rear wall of the church and along its southern perimetral wall revealed an earlier building and one grave. Though the uncovered remains are scanty, several distinct architectural...
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Inaktywacja fosforu za pomocą PAX, PIX i Phoslock - Polskie doświadczenia = The phosphates inactivation using PAX, PIX and Phoslock - Polish experiences
PublicationCelem pracy był przegląd i analiza najnowszych metod rekultywacji jezior. W części doświadczalnej porównano efektywność działania trzech koagulantów wykorzystywanych najczęściej do rekultywacji. Przedstawiono wyniki badań dotyczących efektywności preparatów: PAX - 18, PIX - 123 oraz Phoslock. Pod względem eliminacji fosforanów jak i wpływu na pozostałe wskaźniki jakości wody (ChZT, barwa, zawiesina ogólna i pH). Phoslock jako jedyny...
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Architektura jako sztuka - ależ tak! Dziś wobec wczoraj
Publicationwciąż toczy sie spór o artystyczna stronę działalności architektów i w zwiazku z tym czynnika sztuki w architekturze; jeszcze jeden glos w dyskusji.
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Applications of the max-min fairness principle in telecommunication network design
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A polynomial algorithm for solving a general max‐min fairness problem
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Realizacja usługi Fax w sieci z technologią IP
PublicationZastosowanie technologii IP jako platformy usług telekomunikacyjnych wymaga realizacji przez tą sieć usługi Fax. Niestety specyfika tej usługi oraz właściwości sieci z protokołem IP stwarzają szereg problemów przy praktycznej jej realizacji. W niniejszym artykule przedstawiono dwa sposoby realizacji usługi Fax w postaci aplikacji SIP-t31modem oraz Terminal-T.38. Oba rozwiązania poddano testom i omówiono uzyskane wyniki.
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The Impact of the Quality of Tap Water and the Properties of Installation Materials on the Formation of Biofilms
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Investigating beliefs in anti-vax conspiracy theories among medical students
PublicationAbstract: While the doctors’ role in immunization is essential, their lack of knowledge or vaccine hesitancy may affect their ability to communicate effectively and educate patients about vaccination, vaccine hesitancy, and vaccine conspiracy theories. This, in turn, may hinder health policy aimed at fighting infectious diseases. Vaccine hesitancy is prevalent not only among the general population but also among healthcare...
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Connection of microcosm with macrocosm in Max Scheler's philosophy: man, logos and ethos
PublicationW eseju pokazałem znaczenie mikrokosmicznego wymiaru w ludzkim personalnym życiu. To jest w świecie Zachodu kompleksowa próba, aby uchwycić związek "mikrokosmosu" z "makrokosmosem w filozoficznym dziele Maxa Schelera. Następnie uwypukliłem, że z racji jego powiązania jako pojęcia "mikrokosmosu" z kwestią kształcenia, wtedy w indywidualnej ludzkiej osobie pojęcie to osiąga "prawo obywatelstwa" w Schelerowskiej...
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Comparison of s-factor according to SOLAS and SEM for ro-pax vessels
PublicationPokazano różnice pomiędzy mnożnikami s dla promów pasażerskich, obliczonych wg konwencji SOLAS oraz metody statycznej równoważności (SEM). Obliczenia wykonane dla promu ''Polonia'' i statku prostopadłościennego wskazują na cztery wnioski. 1) W wypadku małej stateczności, mnożniki s wg SOLAS są zdecydowanie mniejsze od s wg SEM, 2) im mniejsza stateczność, tym większe różnice między nimi, 3) konwencja SOLAS niedoszacowuje rzeczywiste...
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Microwave plasma application in decomposition and steam reforming of model tar compounds
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Covariant forms of lax one-field operators: from abelian to noncommutative
PublicationBadamy kowariancje w odniesieniu do transformacji Darboux wielomianowych operatorów różniczkowych o współczynnikach określonych przez funkcje jednego bazowego pola. W przypadku komutatywnym rozważana para Laxa równań typu Boussinesqa. Wprowadza się pewne zbudowane niezmiennicze formy i nie-abeliowe funkcje specjalne.
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Indywidualna wystawa "Lubię wracać tam, gdzie byłem", Galeria Żak
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FPGA realization of an improved alpha max plus beta min algorithm
PublicationThe generalized improved version of the alpha max plus beta min square-rooting algorithm and its realization in the Field Programmable Gate Array (FPGA) are presented. The algorithm computes the square root to calculate the approximate magnitude of a complex sample. It is especially useful for pipelined calculations in the DSP. In case of four approximation regions it is possible to reduce the peak error form 3.95% to 0.33%. This...
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Low-Profile Interdigitated UHF RFID Tag Antenna for Metallic Objects
PublicationThis article presents a novel miniature interdigitated ultra-high frequency (UHF) radio frequency identification (RFID) tag antenna that can be placed on metallic objects. The tag structure comprises two horizontal strip lines, each loaded with seven identical open stubs, and an integrated circuit (IC) chip connected directly to the feed lines in the middle of the structure. The perfect match to the IC chip’s impedance is realized...
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Superconductivity of Ta-Hf and Ta-Zr alloys: Potential alloys for use in superconducting devices
PublicationThe electronic properties relevant to superconductivity are reported for bulk Ta-Hf and Ta-Zr body centered cubic alloys, in a large part to determine whether their properties are suitable for potential use in superconducting qbits. The body centered cubic unit cell sizes increase with increasing alloying. The results of magnetic susceptibility, electrical resistivity, and heat capacity characterization are reported. While elemental...
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Mechanism of Biofilm Formation on Installation Materials and Its Impact on the Quality of Tap Water
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Threshold Attendance under Soft-Crash Model: TAG Protocol and Markovian Analysis
PublicationA realistic and systematic network evaluation should subsume an availability model and a failure model. We combine a "hard availability" model we call threshold attendance, whereby a certain minimum number of network elements must be present at any time, with a soft-crash failure model, whereby after experiencing a failure, a network element is still able to function correctly for a while in an emergency mode at a risk of a major...
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Influence of intermixing at the Ta/CoFeB interface on spin Hall angle in Ta/CoFeB/MgO heterostructures
PublicationWhen a current is passed through a non-magnetic metal with strong spin-orbit coupling, an orthogonal spin current is generated. This spin current can be used to switch the magnetization of an adjacent ferromagnetic layer or drive its magnetization into continuous precession. The interface, which is not necessarily sharp, and the crystallographic structure of the nonmagnetic metal can both affect the strength of current-induced...
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EDS1-Dependent Cell Death and the Antioxidant System in Arabidopsis Leaves is Deregulated by the Mammalian Bax
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Experimental investigation on heat pipes supported by soy wax and lauric acid for electronics cooling
PublicationThis paper presents an experimental study of heat pipes for electronics cooling that were supported by energy storage materials (i.e. phase change materials - PCMs) coated at the adiabatic section. The PCMs utilized included two materials, namely lauric acid and soy wax, the latter being considered as a more cost-effective alternative. The study focused on three different powers: 20 W, 25 W, and 30 W. Both heating, cooling, and...
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Improved magnitude estimation of complex numbers using alpha max and beta min algorithm
PublicationThe paper presents an improved algorithm for calculating the magnitude of complex numbers. This problem, which is a special case of square rooting, occurs for example, in FFT processors and complex FIR filters. The proposed method of magnitude calculation makes use of the modified alpha max and beta min algorithm. The improved version of the algorithm allows to control the maximum magnitude approximation error by using an adequate...
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Effects of the polyhistidine tag on kinetics and other properties of trehalose synthase from Deionococcus geothermalis
PublicationTwo recombinant trehalose synthases from Deinococcus geothermalis (DSMZ 11300) were compared. A significant influence of the artificial polyhistidine tag was observed in protein constitution. The recombinant trehalose synthase from D. geothermalis with His6 -tag has a higher K m value of 254 mM, in comparison with the wild-type trehalose synthase (K m 170 mM), and displayed a lower activity of maltose conversion when compared...
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Effect of different crystalline structures on W/O and O/W/O wax emulsion stability
PublicationtThe possibility of emulsion stabilization using mineral and vegetable wax particles only (without sur-factant) was investigated. Mineral waxes, paraffin wax and ceresin, and a vegetable wax, carnauba wax,were used. The content of the wax particles and the water to oil proportion were found crucial for thestability of all emulsions. Some emulsions were also produced with a liquid wax (i.e. jojoba oil). Themultiple light scattering...
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Near-Field Wireless Sensing of Plastics and Papers Using Frugal Peel-Off Passive Tag
PublicationThis article presents a novel frugal approach of testing plastics and papers using a near-field microwave sensing technique with a peel-off tag. The proposed sensing technique involves two electrical entities: the sensor, which may be regarded as a reader, and a disposable tag. The reader is a modified design of a gap-coupled microstrip line (GCML) sensor, while the passive tag is a standard double-ring complementary split-ring...
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Biostability of Tap Water—A Qualitative Analysis of Health Risk in the Example of Groundwater Treatment (Semi-Technical Scale)
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Physicochemical Properties and Application of Silica-Doped Biochar Composites as Efficient Sorbents of Copper from Tap Water
PublicationThis article concerns research on new sorption materials based on silica-doped activated carbon. A two-stage synthesis involved pyrolysis of plant material impregnated in a water glass solution , followed by hydrothermal activation of the pyrolysate in KOH solution. The resulting composite can be used as a sorbent in drinking water filters. The proposed method of synthesis enables the design of materials with a surface area...
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Applicability of edible Candelilla wax composite blended with Bryophyllumpinnatum extract to prolong shelf life of fruits/vegetables
PublicationCandelilla wax (CW) is a natural lipid source that can be used to make biodegradable and edible coatings and films for fruits. However, CW alone does not provide sufficient antimicrobial and antioxidant properties to prevent microbial spoilage and oxidative deterioration of fresh products. This study aims at evaluating the applicability of CW blended with Bryophyllum pinnatum extract (BPE), a plant with medicinal and phytochemical...
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Implementation of magnitude calculation of complex numbers using improved alpha max plus beta min algorithm
PublicationThe paper presents the hardware implementation of the improved alpha max plus beta min algorithm for calculating the magnitude of complex numbers. This version of the algorithm requires the general division which is performed using a noniterative multiplicative division algorithm. We analyze in detail the division algorithm, its error and the impact of finite word-length signal representations on the assumed total computation error....
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Lax-Wendroff and McCormack Schemes for Numerical Simulation of Unsteady Gradually and Rapidly Varied Open Channel Flow
PublicationTwo explicit schemes of the finite difference method are presented and analyzed in the paper. The applicability of the Lax-Wendroff and McCormack schemes for modeling unsteady rapidly and gradually varied open channel flow is investigated. For simulation of the transcritical flow the original and improved McCormack scheme is used. The schemes are used for numerical solution of one dimensional Saint-Venant equations describing free...