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Search results for: tax collection
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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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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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Green Sample Collection
PublicationThe term of “green sample collection” is directly associated with both passive and dynamic analytical tools which allow for simultaneous management of the stage of collection and isolation and/or enrichment of a broad spectrum of chemical compounds from environmental samples. The use of passive sampling techniques at the stage of sample collection makes it possible to obtain in a simple yet inexpensive manner an analytical information...
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From the Concept to Results: A Case Study on the Collection Development for the ODC–Opening Day Collection at Qatar National Library
Publication"A library collection should fit the mission for which it is created. The number of books it holds does not determine its worth." (E. J. Loveland, 2000) If so, how do we create a national library, and how do we build its collection from scratch without making many mistakes? Since 2012, when the plans for the new national library were announced, Qatar National Library (QNL) envisioned as carrying out its mission to "spread knowledge,...
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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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System of breath collection and analysis for diseases detection
PublicationCollection and study of composition of the exhaled air is now intensively investigated to develop non-invasive medical diagnostics based on presence of metabolic compounds in the exhaled air. The process of collecting and processing of the exhaled air must fulfill relevant conditions to achieve satisfactory results. The paper presents the system of collecting samples of exhaled breath and the proposed methods of its analysis, using...
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Connection graphs
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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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Simple connection matrices
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SiMiSnoRNA: Collection of siRNA, miRNA, and snoRNA database for RNA Interference
PublicationObjective:The discovery of sequence specific gene silencing which occurs due to the presence of double-stranded RNAs has considerable impact on biology, revealing an unknown level of regulation of gene expression. This process is known as RNA interference (RNAi) or RNA silencing in which RNA molecules inhibit gene expression, typically by causing the destruction of specific mRNA molecule. Two types of small RNA molecules - small...
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Cyanobacterial and Algal Strains in the Culture Collection of Baltic Algae (CCBA)
PublicationThe dataset titled Microalgal strains from “Culture Collection of Baltic Algae (CCBA)” is a representation of cyanobacterial and microalgal cultures isolated from the Baltic Sea. It is a unique catalogue of strains of the dominant and rare species found in the Baltic phytoplankton and microphytobenthos assemblages. The main purpose of the collection is to extend the knowledge on the Baltic microbial communities by providing...
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Influence of Toll Collection Method on Motorways on Traffic Safety and Efficiency
PublicationThe paper presents the results of the effectiveness analysis for various forms of toll collection on motorway gates and their impact on safety and efficiency of traffic. The results from field tests that were performed on the A1 motorway in Rusocin were used for the analysis. The research included the analysis of the video image of driver behaviour on the way to the toll booths and at toll booths. The PTV VISSIM tool was used to...
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Interactive Information Search in Text Data Collections
PublicationThis article presents a new idea for retrieving in text repositories, as well as it describes general infrastructure of a system created to implement and test those ideas. The implemented system differs from today’s standard search engine by introducing process of interactive search with users and data clustering. We present the basic algorithms behind our system and measures we used for results evaluation. The achieved results...
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Towards Effective Processing of Large Text Collections
PublicationIn the article we describe the approach to parallelimplementation of elementary operations for textual data categorization.In the experiments we evaluate parallel computations ofsimilarity matrices and k-means algorithm. The test datasets havebeen prepared as graphs created from Wikipedia articles relatedwith links. When we create the clustering data packages, wecompute pairs of eigenvectors and eigenvalues for visualizationsof...
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Correction to: Serialization for Property Graphs
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Collective Uncertainty Entanglement Test
PublicationFor a given pure state of a composite quantum system we analyze the product of its projections onto aset of locally orthogonal separable pure states. We derive a bound for this product analogous to theentropic uncertainty relations. For bipartite systems the bound is saturated for maximally entangled statesand it allows us to construct a family of entanglement measures, we shall call collectibility. As thesequantities are experimentally...
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Correction methods in impedance spectroscopy
PublicationW pracy przedstawiono trzy grupy metod, ktÓre mogą być zastosowane do korekcji danych pomiarowych uzyskanych za pomoca spektroskopii impedancyjnej.
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Collective creativity in management science
PublicationPurpose: The purpose of this paper is to establish the current state of knowledge on collective creativity in management science on the basis of a systematic literature review. Methodology: A systematic review was performed based on the three-step SPL procedure proposed by Tranfield et al. (2003). Two databases (Scopus and Web of Science) were searched electronically up until March 2022. Based on the secondary data a literature...
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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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Innovative system for energy collection and management integrated within a photovoltaic module
PublicationThe dynamic development of battery technology and design based on the flow of lithium ions, mainly driven by the needs of the automotive industry, leads to the conclusion that these batteries are becoming a more viable alternative to traditional lead-acid batteries. Their use is driven by the ability to quickly charge and discharge, a higher durability, maintenance-free operation, much smaller dimensions and lighter weight. The...
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Deep Data Analysis of a Large Microarray Collection for Leukemia Biomarker Identification
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Model of the hydraulic pump powertrain of refuse collection vehicle compaction mechanism
PublicationW pracy przedstawiono symulację pracy układu napędowego pompy hydraulicznej mechanizmu prasującego śmieciarki oraz wpływ różnych konfiguracji elementów składowych tego urządzenia na zużycie paliwa silnika napędowego w warunkach przyjętego cyklu obciążenia. W tym celu wykorzystano model układu napędowego pompy hydraulicznej mechanizmu prasującego śmieciarki w formie grafów wiązań oraz wyniki pomiarów ciśnienia roboczego w siłownikach...
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Analysis and bioanalysis: an effective tool for data collection of environmental conditions and processes
PublicationReliable information that allows us to estimate the state of the environment and to forecast changes in the ecosystem are constantly required. Increasing environmental consciousness and dynamic development of analytical techniques are the main reasons for determining the wide range of pollutants occurring at very low concentrations in complex matrix samples. The presence and concentration of many of those pollutants in the environment...
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Collection Efficiency in Narrow Electrostatic Precipitators with a Longitudinal or Transverse Wire Electrode
PublicationRecently narrow electrostatic precipitators (ESPs) have become a subject of interest because of their possible application in diesel engine exhaust systems. In this work, results of particle collection efficiency measurements in narrow electrostatic precipitators for negative and positive dc voltage polarity are presented. The ESP usedin this work was a parallelepiped equipped with wire discharge electrode and two collecting plate-electrodes....
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Collection efficiency in narrow electrostatic precipitators with a longitudinal or transverse wire electrode
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Introduction to the RSC Advances themed collection on nano and microscale modifications of biomaterials
PublicationThe dramatically increasing development of novel biomaterials, their manufacturing techniques, and surface modications, as well as their application in in vivo tests and clinical trials, is evident. It is interesting to note in what a relatively short time the well-known long-term implants have become medical standard: titanium dental implants started in 1965, and total hip arthroplasty (not very successful) was rst attempted...
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Application of Multiplicative Drift Correction and Component Correction methods on simulated gas sensor array responses
PublicationSensor response drift is one of the most challenging problems in gas-analyzing systems. Such systems, commonly called electronic noses, are expected to be reliable and reproducible in the long term. Due to the drift phenomena, electronic noses usability is limited to the relatively short period of time, and frequent recalibrations of device are required. Because it is very hard to fabricate sensors without drift, this phenomenon...
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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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Real Estate Value Tax Based on the Latvian Experience
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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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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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Spectral sequences and detailed connection matrices
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Place Attachment and Collective Action Tendency
PublicationThree studies were carried out to examine how place attachment and collective action tendency are related and what role self-expansion and social interactions play in this relationship. In the first study (N = 156) we found that a more active form of attachment – place discovered – is a significant predictor of tendency to engage in collective action in favor of one’s neighborhood. In the second study (N = 197), we focused on...
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Natural convection from horizontal conic.
PublicationPrzedstawiono rozważania teoretyczne konwekcji swobodnej od powierzchni bocznej poziomego stożka.
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EMC disturbances in connection of driving system
PublicationIt is known the steep voltage changes caused by IGBT frequency inverters may cause some electromagnetic problems in driving system. Special dU/dt type as well as sinusoidal filters are used in order to limit the level of the disturbances. The paper presents investigation results of EMC disturbances in inverter supplied induction motor. Experiments have proved that disturbances in current connection differ essentially. Important...
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Particle Image Velocimetry Measurements of Airflow in Electrohydrodynamic Device for Dust Particle Collection
PublicationIn this paper the pumping effect of air in the electrohydrodynamic (EHD) device for dust particle collection is presented. To induce an airflow in this EHD device corona discharge was used. The discharge was generated between the one-sided spike electrodes and the plate electrodes. The asymmetric electric field and generated discharge resulted in a unidirectional airflow through the EHD device. The current-voltage characteristics...
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Particle Image Velocimetry Measurements of Airflow in Electrohydrodynamic Device for Dust Particle Collection
PublicationIn this paper the electrohydrodynamic (EHD)device for gas pumping and cleaning is presented. To induce an airflow in this EHD device corona discharge was used. The discharge was generated between the one-sided spike electrodes and the plate electrodes. An asymmetric electric field and generated discharge result in unidirectional gas flow through the EHD device. The current-voltage characteristics were measured and the corona discharge...
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Assessment of baby disposable diapers application for urine collection and determination of phthalate metabolites
PublicationThe baby disposable diapers were investigated as a sampling material for urine collection and validated for the evaluation of the exposure of children to xenobiotics. Phthalate metabolites detected in urine samples were chosen as proof-of-concept analytes. For the determination of phthalate metabolites in children’s urine samples, high performance liquid chromatography coupled with tandem mass spectrometry (HPLC-MS/MS) was used. Two...
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Weather Routing System Architecture Using Onboard Data Collection and Route Optimisation
PublicationThis paper describes the architecture of a weather routing system consisting of two key elements: onboard monitoring and route optimiser sub-systems. The former is responsible for collecting various onboard measurements, such as current ship position or ship motion variables. These data, when gathered and processed, are then used for fine-tuning a ship model. The model, together with weather forecasts, is utilised by a multi-objective...
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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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On the modelling of anisotropy and destructuration of soft clays within the multi-laminate framework.
PublicationZaproponowano nowy model konstytutywny dla słabonośnych gruntów drobnoziarnistych, w którym anizotropię cech wytrzymałościowych połączono ze zmianami struktury szkieletu gruntowego. Model ten został sformułowany w ramach tzw. modeli wielopłaszczyznowych (multi-laminate) bazujących na teorii sprężysto-plastyczności. Przedstawiono praktyczne zastosowanie modelu do obliczeń nasypu drogowego na podłożu słabonośnym metodą elementów...
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Dataset Relating Collective Angst, Identifications, Essentialist Continuity and Collective Action for Progressive City Policy among Gdańsk Residents
PublicationThis dataset contains the individual responses of 456 residents of Gdańsk who participated in the study. The study was conducted before the second term of the presidential election in Poland in 2020. Demographic variables as well as psychological measures of angst, place attachment, identification in-group continuity and willingness to engage in collective action were collected. We also measured the perception of the risk of...
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Semantic technologies based method of collection, processing and sharing information along food chain
PublicationIn the paper the method of collecting, processing and sharing information along food chain is presented. Innovative features of that method result from advantages of data engineering based on semantic technologies. The source to build ontology are standards and regulations related to food production, and data collected in databases owned by food chain participants. It allows food chain information resources can be represented in...
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Electrohydrodynamic flow patterns and collection efficiency in narrow wire-cylinder type electrostatic precipitator
PublicationRecently, narrow electrostatic precipitators (ESPs) have become a subject of interest because of their possible application for the cleaning of the exhaust gases emitted by diesel engines. Diesel engines emit fine particles, which are harmful to human and animal health. There are several methods for decrease particulate emission from a diesel engines, but up to now, these methods are not enough effective or very expensive. Therefore,...
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Przypisy bibliograficzne w Web of Science Core Collection, Scopus – w zastępstwie bibliografii
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The Collection of Betterment Levies in Relation to the Division of Real Estate in the Rural Commune of Zielona Góra
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Pre-analytical aspects in metabolomics of human biofluids – sample collection, handling, transport, and storage
PublicationMetabolomics is the field of omics research that offers valuable insights into the complex composition of biological samples. It has found wide application in clinical diagnostics, disease investigation, therapy prediction, monitoring of treatment efficiency, drug discovery, or in-depth analysis of sample composition. A suitable study design constitutes the fundamental requirements to ensure robust and reliable results from the...
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Evaluation of the efficiency of the duty cycle of refuse collection vehicle based on real-world data
PublicationIn this paper a method of the efficiency evaluation of the duty cycle of Refuse Collection Vehicle is presented. Using real world data, two representative duty cycles were analysed. Total cycle efficiency was calculated, as well as the efficiency of particular cycle phases. Then, energy needed to collect and compact the waste and energy from fuel were compared. Measured and calculated values were shown on the diagrams illustrating...
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Energetic model of hydraulic system of refuse collection vehicle based on simulation and experimental data
PublicationThis paper presents an energetic model of hydraulic system of a refuse collection vehicle. First, benefits resulting from implementation of an energetic model in the industry and operation of a Refuse Collection Vehicle are briefly explained. Then, components of the energy consumption in hydraulic circuits of compactor and lifting device are described and combined into a comprehensive model that can be evaluated using basic measurement...
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Magneto-thermal convection of low concentration nanofluids
PublicationThe main aim of this paper was to analyze possible utilization of the low concentration nanofluids and the magnetic field to enhance heat transfer. The studied fluids were based on water with an addition of copper particles (40-60 nm diameter). They belonged to the diamagnetic group of materials. As a first attempt to stated target the analysis of enclosure placed in the maximal value of square magnetic induction gradient was carried...