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Search results for: taxation research

  • THE PROTECTIVE MEASURES AGAINST SARS-COV-2 INFECTION IN THE SEAFOOD COMPANY FROM THE PERSPECTIVE OF THE EMPLOYEES

    Publication

    Purpose: To identify and discuss the protective measures implemented to prevent SARS-CoV-2 infection among employees. Design/methodology/approach: The four-stage course of research. Case study and structured interviews with all employees, directly and indirectly, involved in food processing. Research questions: (R1) What measures have been taken to prevent the risk of infection among employees? (R2) What activities and responsibilities...

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  • Collective creativity in management science

    Purpose: 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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  • Analiza bibliometryczna w badaniach dotyczących prognozowania upadłości przedsiębiorstw w Polsce

    Publication

    - Year 2020

    Celem opracowania jest ukazanie obrazu piśmiennictwa poświęconego zagadnieniom prognozowania upadłości przedsiębiorstw w Polsce. Jako metodę badawczą zastosowano analizę bibliometryczną. Do analizy wykorzystano bazę Google Scholar oraz narzędzie Publish or Perish 7. Okresem badań objęto lata 1995– 2019. Jako frazy do wyszukiwania publikacji zastosowano: „prognozowanie upadłości”, „prognozowanie zagrożenia finansowego”, „systemy...

  • Description of the Dataset Rhetoric at School – a Selection of the Syllabi from the Academic Gymnasium in Gdańsk – Transcription and Photographs

    Publication

    - Year 2022

    The research dataset described in the article was based on photographs and transcription of a textual record from Latin syllabi for classes at the Gdańsk Academic Gymnasium. The syllabi concern the years 1645/1648/1652/1653. The original document is held in the collection of the Gdańsk Library of the Polish Academy of Sciences [reference number: Ma 3920 8o]. The collected research material can be used for studying the practical...

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  • Effect of GIS parameters on modelling runoff from river basin. The case study of catchment in the Puck District

    The study was preceded to check the impact of the adopted digital elevation model resolution on the determination of catchment parameters and the further influence of the received information on calculations related to the hydrograph at the closing point of the basin after a synthetic 100-year precipitation episode. The study area are river basins located in the Puck commune convoying water directly to the Puck Bay. These studies...

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  • Standards for Quality Assurance in the European Higher Education Area versus Common Assessment Framework in education. Conflict or harmony?

    Publication

    - Year 2014

    The aim of the research was to analyze the assumptions of Standards and Guidelines for Quality Assurance in the European Higher Education Area (ENQA) and the criteria of Common Assessment Framework (CAF) for the educational sector and based on that to find out the main differences and similarities (conflicts and harmony) between them. The results of the research showed that the current trends of the quality movement evolution in...

  • A comparative study of English viseme recognition methods and algorithm

    An elementary visual unit – the viseme is concerned in the paper in the context of preparing the feature vector as a main visual input component of Audio-Visual Speech Recognition systems. The aim of the presented research is a review of various approaches to the problem, the implementation of algorithms proposed in the literature and a comparative research on their effectiveness. In the course of the study an optimal feature vector...

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  • The Influence of the Aircraft Operating Fluids on the Mechanical Parameters of the Airport Surface Concrete

    Publication

    - Materials - Year 2020

    The authors of the article assessed the impact of operating fluids used to service aircraft on changing mechanical parameters of cement concrete intended for airport pavement. The research concerned concrete designed with the use of CEM I 42.5N LH NA low-alkali cement, broken granite aggregate, fine washed aggregate, and admixtures. The analysis included the assessment of changes in dierences in endurance parameters over various...

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  • Assessment of E-government inclusion policies toward seniors: A framework and case study

    Digital exclusion of seniors covers both social and technical drivers that affect the magnitude of this phenomenon. It arises from the fear of technology, reduced manual and mental abilities, socio-economic status, and also the mismatch between the technological environment and the needs of the elderly. The consideration of the needs of seniors are mainly implemented through social policies while the provision of government services...

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  • A comparative study of English viseme recognition methods and algorithms

    An elementary visual unit – the viseme is concerned in the paper in the context of preparing the feature vector as a main visual input component of Audio-Visual Speech Recognition systems. The aim of the presented research is a review of various approaches to the problem, the implementation of algorithms proposed in the literature and a comparative research on their effectiveness. In the course of the study an optimal feature vector construction...

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  • Otoczenie instytucjonalne a innowacyjność przedsiębiorstw

    Publication

    Problematyka innowacyjności w Polsce zajmuje wiele miejsca, zarówno w badaniach, raportach oraz w konstruowanych narzędziach wsparcia. Badania literaturowe wskazują na wagę instytucji w procesie przedsiębiorczym. Wykorzystując badania prowadzone wśród mikroprzedsiębiorstw w Polsce, przeanalizowano czynniki instytucjonalne, które mogą, według badań literaturowych, wpływać na innowacyjność tych podmiotów. Z badań wynika, że przedsiębiorcy...

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  • The Indicators Assessment of Safety and Functionality of Tram Loops

    Publication

    - Journal of KONBiN - Year 2020

    The new requirements set for tram loops mean that all stakeholders' expectations regarding their safety and functionality change. This creates a need for new tools for tram loop assessment, which are important interchanges, especially for people living outside the city limits or on their outskirts. The aim of the authors ’research is to create a indicators for assessing the safety and functionality of tram loops. Therefore, the...

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  • Load carrying capacity of the eccentric joint in the truss made of open cross-sections

    The influence of eccentricity at intersections of truss members on the load carrying capacity of the truss joint is presented in the paper. The research truss elements were designed as cold-formed open cross section. Analytical calculations, numerical analysis and experimental research were conducted to reveal how the eccentricity affects the effort of material in the joint area. The results of analysis and investigations are compared...

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  • Features of irregularity in examples of Polish multi-family architecture constructed in 2011–2021 and nominated for the Mies van der Rohe award

    Publication

    This article is devoted to the analysis of contemporary Polish multi-family architecture in the context of aesthetic irregularity. The research was limited to constructions from 2011–2021 and nominated for the Mies van der Rohe award as the objects with the greatest potential impact on shaping further trends. In their research, the authors focused on searching for the features of irregularities, which, in their opinion, have become...

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  • Challenges of overcoming ageism towards elderly people in healthcare context

    Publication

    RESEARCH OBJECTIVE: The purpose of the paper is to analyse the impact ageism may have on providing healthcare to elderly people. THE RESEARCH PROBLEM AND METHODS: The article investigates the consequences of ageism in medical settings, where the elderly are particularly vulnerable to discrimination, distinguishing ageism from appropriate practice variation as well as giving suggestions to improve the situation. The paper analyses...

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  • Adversarial attack algorithm for traffic sign recognition

    Publication

    - MULTIMEDIA TOOLS AND APPLICATIONS - Year 2022

    Deep learning suffers from the threat of adversarial attacks, and its defense methods have become a research hotspot. In all applications of deep learning, intelligent driving is an important and promising one, facing serious threat of adversarial attack in the meanwhile. To address the adversarial attack, this paper takes the traffic sign recognition as a typical object, for it is the core function of intelligent driving. Considering...

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  • IoT protocols, architectures, and applications

    Publication
    • C. Buratti
    • E. G. Ström
    • L. Feltrin
    • L. Clavier
    • G. Gardašević
    • T. Blazek
    • L. Berbakov
    • T. C. Balan
    • L. Orozco-Barbosa
    • C. Anton-Haro... and 2 others

    - Year 2021

    The proliferation of embedded systems, wireless technologies, and Internet protocols have enabled the IoT to bridge the gap between the virtual and physical world enabling the monitoring and control of the environment by data processing systems. IoT refers to the inter-networking of everyday objects that are equipped with sensing, computation, and communication capabilities. These networks can collaboratively interact and perform...

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  • Experimental investigation of joint with positive eccentricity in CFS truss

    Due to technological restrictions, in the case of trusses made of CFS open cross-sections, positive eccentricities in the truss joints have become very frequent. Therefore studies concerning the load-bearing capacity of truss joints with positive eccentricity were undertaken. It was assumed that the resistance of cold-formed steel (CFS) open cross-section truss joints located on compression chords and with positive eccentricity...

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  • Financial Markets and Bankruptcy Systems: Is there a Relationship?

    Publication

    - European Research Studies Journal - Year 2021

    Purpose: Filling the cognitive gap in the theory of ex-post transaction costs, i.e., at the stage of enforcing market transactions by examining the relationship between friendliness/severity of the bankruptcy and restructuring law towards debtors, the level of development of financial markets, the effectiveness of the judicial system and the rate of debt recovery. Design/Methodology/Approach: In the research, the following methods...

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  • Approval of an Arrangement in the Restructuring Proceedings and the Financial Condition of Companies Listed on the Stock Exchanges in Warsaw. Is There Any Relationship?

    This paper attempts to identify the financial indicators differentiating companies that are insolvent or at risk of insolvency and have successfully entered into an arrangement with their creditors from those that have not. In addition, a two-factor model for predicting the odds of an arrangement has been proposed. The research was conducted using a population of companies listed on stock exchanges in Warsaw that initiated restructuring...

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  • The impact of equity pledge on inefficient investment: a perspective from family entrepreneurship

    Publication

    - Year 2023

    As an efficient and convenient financing method, equity pledges may have a heterogeneous impact on the inefficient investment of family firms. In order to verify this point, this paper takes A-share listed family enterprises from 2010 to 2021 as a research sample. It conducts an empirical test on the impact of equity pledges on inefficient investment in family firms by constructing a panel regression model. The results show...

  • Can Inflation Forecast and Monetary Policy Path be Really Useful? The Case of the Czech Republic

    Producing and revealing inflation forecast is belie ved to be the best way of implementing a forward-looking monetary policy. The article focuses on inflation forecast targeting (IFT) at the Czech National Bank (CNB) in terms of its efficiency in shaping consumers’ inflation expectations. The goal of the study is to verify the accuracy of the inflation forecasts, and their influence on inflation...

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  • Uncovering the invisible barriers to women’s success

    Publication

    - Year 2022

    In the area of science and higher education, as in business and politics, the job situation of women is improving, and the percentage of women on executive positions is increasing. However, there is still a serious underrepresentation of women in the highest decision-making bodies. Ladies also take part in the strategic institutional events less frequently. There are still serious disproportions in academic and management positions,...

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  • Impact of SDN Controller’s Performance on Quality of Service

    Publication

    Software Defined Networking is a paradigm in network architecture; that is quickly becoming commonplace in modern telecommunication systems. It facilitates network customization for the requirements of different applications and simplifies the implementation of new services. Since its proposal, a significant evolution in its functionality has occurred. However, this development brought along problems of efficiency and performance,...

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  • Do the young employees perceive themselves as digitally competent and does it matter?

    Purpose – The study aims to examine the digital competence of young employees (under 30 years of age) who graduated from the technical university. Self-assessment of selected digital competencies was examined along with the determination of a self-efficacy level in the area of using digital competencies. Design/methodology/approach – Quantitative research was conducted using the computer-assisted web interview method on a sample...

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  • Sea, River, Lake Ice Properties and Their Applications in Practices

    Publication

    - Water - Year 2023

    This Special Issue aims to highlight research articles focusing on the geographical scale of glacier and lake ice variations, as well as the engineering scale of ice properties and their practical applications via laboratory tests and numerical modeling. Additionally, it includes research on ecosystems under lake ice. The main goal is successfully achieved through the joint efforts of authors, anonymous reviewers, and editorial...

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  • Is data management a new “digitisation”? A change of the role of librarians in the context of changing academic libraries’ tasks

    Publication

    - Year 2018

    Academic libraries’ tasks have been evolving over the years. The changes have been stimulated by appearing of electronic resources, automated library systems, digital libraries and Open Access (OA) repositories. Librarians’ tasks and responsibilities in the academic environment have been evolving in accordance with new tasks they were expected to assume. A few years ago there was a discussion during which an attempt was made to...

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  • Short review on the design and application of fractionl delay Hilbert transform filter using Farrow structure

    This paper is treated as a brief summary of our hitherto research on the design and utilization of the FDHTF, particularly in the sub-samole delay estimator.

  • Exploring perceptions of pro environmental educational mobile applications based on semantic field analysis

    Publication

    - Year 2023

    The paper aims to identify multidimensional perceptions of mobile apps by their users. Special attention has been paid to pro-environmental educational apps. Semantic field analysis and measurement of emotional temperatures were performed to achieve this goal. Transcripts from seven focus group interviews were used as research material. The results indicate that functionality based on a reward or benefit system reinforces environmentally...

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  • Badania empiryczne związane z ewolucją języków - wybrane zagadnienia

    Although language evolution is an area in science yet to be developed, its foundations lay on empirical research. The aim of this article is to present three categories of ways to get empirical data on language evolution: observing language in laboratory, monitoring animal communication and analysing pidgins and creoles. The part of the paper about language in laboratory bases on English-language articles presenting the experiments...

  • Jumping Wave Characteristic during Low Plasticity Burnishing Process

    Publication

    During the low plasticity burnishing process of soft materials such as carbon steel with a hardness of up to 40 HRC (Rockwell grade) a raised structure of the material known as the Jumping Wave forms in front of the tool roll. This phenomenon significantly disturbs the burnishing process, but is very poorly described in the literature. This article presents studies of this phenomenon on the example of burnished 1.0562 steel. The...

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  • MEMORYSCAPES OF EASTERN POLAND

    Publication

    - Year 2018

    The text investigates new phenomena emerging in the field of social memory and commemoration in contemporary Poland. On the basis of field analyses, case studies and theoretical, transdisciplinary approaches, the paper discusses the issue of contemporary memoryscapes in eastern Poland (Bialystok and Lublin). These emerging forms of remembrance are the result of the sophisticated interplay between different actors involved in the...

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  • The experience of movement in the built form and space: A framework for movement evaluation in architecture

    Publication

    - Cogent Arts & Humanities - Year 2019

    “Movement in architecture” is an organized system of various types of movements stimulated by specific architectural elements. This research was conducted through a qualitative-analytical method and empirical and bibliographical research methods with the aim to categorize different types of movements based on the explorer and observer relationships with the built space and form. So far, most of the related studies have focused...

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  • Towards Healthcare Cloud Computing

    In this paper we present construction of a software platform for supporting medical research teams, in the area of impedance cardiography, called IPMed. Using the platform, research tasks will be performed by the teams through computer-supported cooperative work. The platform enables secure medical data storing, access to the data for research group members, cooperative analysis of medical data and provide analysis supporting tools...

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  • STABILITY ANALYSIS OF A TRUSS WITH SLOPING ELASTIC BRACES

    Publication

    - Year 2014

    Steel trusses have a much greater strength and stiffness in their plane than out of their plane, and therefore should be braced against lateral deflection and twisting. Such elements like purlins apart from bearing vertical load are part of bracing that stabilize roof trusses against distortional buckling. The stability of trusses with elastic bracing was investigated in an experimental research. Braces situated at some angle measured...

  • Recent applications and future prospects of magnetic biocatalysts

    Publication
    • R. L. F. Melo
    • M. B. Sales
    • V. d. C. Bizerra
    • P. G. d. S. Junior
    • A. L. G. Cavalcante
    • T. M. Freire
    • F. S. Neto
    • M. Bilal
    • T. Jesionowski
    • J. M. Soares... and 2 others

    - INTERNATIONAL JOURNAL OF BIOLOGICAL MACROMOLECULES - Year 2023

    Magnetic biocatalysts combine magnetic properties with the catalytic activity of enzymes, achieving easy recovery and reuse in biotechnological processes. Lipases immobilized by magnetic nanoparticles dominate. This review covers an advanced bibliometric analysis and an overview of the area, elucidating research advances. Using WoS, 34,949 publications were analyzed and refined to 450. The prominent journals, countries, institutions, and...

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  • Microscopic traffic simulation models for connected and automated vehicles (CAVs) – state-of-the-art

    Publication
    • P. Gora
    • C. Kartakazas
    • A. Drabicki
    • F. Islam
    • P. Ostaszewski

    - Procedia Computer Science - Year 2020

    Research on connected and automated vehicles (CAVs) has been gaining substantial momentum in recent years. However, thevast amount of literature sources results in a wide range of applied tools and datasets, assumed methodology to investigate thepotential impacts of future CAVs traffic, and, consequently, differences in the obtained findings. This limits the scope of theircomparability and applicability and calls for a proper standardization...

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  • Determination of Mathematical Model Parameters of a Medium Frequency Transformer

    Publication

    - Year 2018

    The paper presents the results of experimental studies of the medium frequency transformer. The object of the research was a prototype of a single-phase transformer with a core made of ferrite I-core elements and windings made of Litz conductors. The research was carried out to determine the parameters of the transformer's mathematical model. The scope of the tests included determining the magnetic hysteresis loop and measuring...

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  • The validation process of truss model with joint eccentricities

    Nowadays, due to the technological reasons in modern lightweight steel trusses, fabricated from cold-formed sections, positive eccentricities appear in the truss nodes, to induce additional forces truss chords. In order to account for the real load-carrying capacity of truss node area the steel structure research was conducted in scale 1:1. As a result of experimental research, the forms of deformation and strains of the walls...

  • Pressure losses and power balance in the unloaded satellite pump

    Publication

    This paper presents the results of laboratory research the pressure drop in the internal channels of unloaded satellite pump pumping tap water. Also shows the characteristics of the increase of pressure in the working chamber of the pump. It has been shown that after reaching cavitation, increase pump speed will increase in torque. This is the moment of inertia caused by the increase of the operating mechanism and the liquid contained...

  • Using Physiological Signals for Emotion Recognition

    Publication

    - Year 2013

    Recognizing user’s emotions is the promising area of research in a field of human-computer interaction. It is possible to recognize emotions using facial expression, audio signals, body poses, gestures etc. but physiological signals are very useful in this field because they are spontaneous and not controllable. In this paper a problem of using physiological signals for emotion recognition is presented. The kinds of physiological...

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  • Full scale measurements of pressure field induced on the quay wall by bow thrusters – indirect method for seabed velocities monitoring

    Publication
    • T. Abramowicz-Gerigk
    • Z. Burciu
    • W. Górski
    • M. Reichel

    - OCEAN ENGINEERING - Year 2018

    The paper presents the results of full-scale experimental investigation of loads generated on the quay wall by bow thrusters during unberthing of a self-manoeuvring vessel. The presented research allowed for the comparison of the measurements results with generally accepted empirical prediction methods and confirmed the utility of the developed measuring setup for the on-line monitoring of jet induced loads. The conclusions from the...

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  • Mobile operators at war: opinion mining and sentiment analysis on social media

    Publication

    Considering hermetic and very competitive market such as mobile operator ones, social media has become best alternative for contact with customer and gathering data and opinions. Different style of running social media profiles is giving different results. The research presented in this paper aims to show the number of responses gathered from polish Internet users and its sentiment for mobile operator brands. It also presents practical...

  • EFFECT OF WORKING FLUID SELECTION ON THERMAL PERFORMANCE OF HEAT EXCHANGER FILLED BY THE POROUS MATERIAL

    Publication

    Thermal management of electronics semiconductor technologies that are located i.e. in a novel marine power plants or computer server rooms become very important issue for designers of such systems. Motivation and need for research in development of novel cooling strategies for modern electronics is of paramount importance. Heat exchangers filled by the porous material are a novel research topic in current heat pipe science. The...

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  • Laboratory Stand for Wideband Analysis Radiocommunication Signals

    Publication

    - Year 2012

    A laboratory stand for wideband analysis radiocommunication signals is presented in the paper. The stand is designed for signals acquisition in wide spectrum and research a field of digital signal processing. Procedures used for simultaneous acquiring many frequency channels in selected wide band are described. The method of detection of direct sequence spread spectrum signals (DS SS) which power spectral density is lower than...

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  • Numerical modeling of sound intensity distributions around acoustic transducer

    Publication

    The aim of this research study is to measure, simulate and compare sound intensity distribution generated by the acoustic transducers of the loudspeaker. The comparison of the gathered data allows for validating the numerical model of the acoustic radiation. An accurate model of a sound source is necessary in mathematical modeling of the sound field distribution near the scattering obstacles. An example of such obstacle is a human...

  • Project Team Management Supported by an Agent-Based Model

    Publication

    This work is a continuation of a series of works about research into the use of multi-agent systems to support IT project management. Previous studies have shown the possibility of using a multi-agent in order to optimize management decisions concerning the selection of methods for project implementation. It was noted that the project manager's decisions are influenced by three fundamental parameters: the entropy of the project,...

  • Motor bearing diagnostics performed by means of laser vibrometer

    Publication

    Damage of bearings is the most common cause of failures in squirrel-cage induction motors. That is why the issues connected with diagnostics of bearings are so important. The equipment employed for bearing diagnostics usually makes use of vibrations as the criterion for technical condition of the bearings. This paper presents exemplary results of the research conducted on bearings with artificially introduced damage. A scanning...

  • Laboratory stand for wideband analysis radiocommunication signals

    Publication

    - Year 2011

    A laboratory stand for wideband analysis radiocommunication signals is presented in the paper. The stand is designed for signals acquisition in wide spectrum and research a field of digital signal processing. Procedures used for simultaneous acquiring many frequency channels in selected wide band are described. The method of detection of direct sequence spread spectrum signals (DS SS) which power spectral density is lower than...

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  • PRESSURE LOSSES AND POWER BALANCE IN THE UNLOADED SATELLITE PUMP

    Publication

    - Year 2013

    This paper presents the results of laboratory research the pressure drop in the internal channels of unloaded satellite pump pumping tap water. Also shows the characteristics of the increase of pressure in the working chamber of the pump. It has been shown that after reaching cavitation, increase pump speed will increase in torque. This is the moment of inertia caused by the increase of the operating mechanism and the liquid contained...