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Search results for: Taxation
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublicationThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
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Efficiency of environmental taxation in European countries: comparative analysis
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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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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublicationReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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Music query and annotation processes supported by gaze fixation tracking
PublicationCelem referatu jest przegląd kluczowych zagadnień związanych z automatycznym wyszukiwaniem informacji muzycznej MIR - Music Information Retrieval. W pierwszej kolejności przedstawiono aktualne kierunki badań i rozwiązań systemowych związane z wyszukiwaniem i rekomendacją muzyki. Następnie zaprezentowano eksperymenty przeprowadzone na skonstruowanej bazie muzycznej. Pokazano również propozycję wspomagania procesu wyszukiwania i...
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Music query and annotation processes supported by gaze fixation tracking
PublicationCelem artykułu jest przegląd kluczowych zagadnień związanych z automatycznym wyszukiwaniem informacji muzycznej MIR - Music Information Retrieval. W pierwszej kolejności przedstawiono aktualne kierunki badań i rozwiązań systemowych związane z wyszukiwaniem i rekomendacją muzyki. Następnie zaprezentowano eksperymenty przeprowadzone na skonstruowanej bazie muzycznej. Pokazano również propozycję wspomagania procesu wyszukiwania i...
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Nitrogen Cycling Dynamics: Investigating Volatilization and its Interplay with N2 Fixation
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Is mesh fixation necessary in laparoendoscopic techniques for M3 inguinal defects? An experimental study.
Publicationrepairs, in case of large direct hernias (M3) mesh fixation is recommended to reduce recurrence risk. Despite lack of highquality evidence, the recommendation was upgraded to strong by expert panel. The authors conducted a research experiment to verify the hypothesis that it is possible to preserve the mesh in the operating field in large direct hernias (M3) without the need to use fixing materials. Method The authors conducted...
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Analysis of the relationship between the length of eye fixation and the parameters of advertisements visible from the road
PublicationIn Poland, many advertising signs addressed to motorists are located along the roadside. Advertisements do not serve any traffic related purpose and can distract drivers making them less reliable and as a consequence, reduce road safety. The existing regulations only apply to the carriageway. The research is conducted as part of the RID project. The objective of the RID project is to create a "Manual for positioning roadside advertising...
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Cerclage cable augmentation does not increase stability of the fixation of intertrochanteric fractures. A biomechanical study
PublicationBackground: Intertrochanteric fractures with a posteromedial intermediate fragment are unstable because of the loss of medial support. Additional fixation with a cerclage is used in subtrochanteric fractures, but not in intertrochanteric fractures. The aim of this biomechanical study is to evaluate whether cerclage fixation improves stability of intertrochanteric fractures. Hypothesis: Our hypothesis is that the cerclage fixation...
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Susceptibility to biofilm formation on 3D-printed titanium fixation plates used in the mandible: a preliminary study
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Near-Infrared-Triggered Nitrogen Fixation over Upconversion Nanoparticles Assembled Carbon Nitride Nanotubes with Nitrogen Vacancies
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BJS-03 DO WE NEED FIXATION OF THE MESH IN LAPAROENDOSCOPIC TECHNIQUES FOR M3 INGUINAL DEFECTS? AN EXPERIMENTAL STUDY
PublicationThe authors conducted a research experiment to verify the hypothesis that it is possible to preserve the mesh in the operating field in large direct hernias (M3) without the need to use fixing materials. The results showed that mesh fixation is not the only alternative to preventing recurrence in complex defects and that the type of implant seems to be a key factor from the point of view of mechanics and biophysics.
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ADMINISTRACYJNE I PODATKOWE MECHANIZMY WSPARCIA ZAKUPU I EKSPLOATACJI SAMOCHODÓW ELEKTRYCZNYCH W POLSCE I INNYCH KRAJACH EUROPEJSKICH = Administrative and taxation mechanisms to support the purchase and maintenance of electric vehicles on the example of selected european countries
PublicationPrzedmiot i cel pracy: Celem artykułu jest przegląd obecnie stosowanych mechanizmów wsparcia zakupu samochodów elektrycznych, ze szczególnym uwzględnieniem ulg i zwolnień podatkowych. Materiały i metody: W artykule zastosowano metodę badawczą polegającą na przeglądzie literatury, przepisów prawa oraz raportów branżowych dotyczących opisywanego zagadnienia. Wyniki: Autorzy przeanalizowali rynek samochodów elektrycznych na świecie...
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The Finite Elements Method application to assesment the impact of turbulence generated by wind turbines on their lacation inclose proximity of overhead high voltage power transmissionlines
PublicationThe paper presents selected aspects of construction of wind turbines location concerning aerodynamic impact on power lines. Reaserch is based on the source data concerning the aerodynamic impact of a wind farm consisting of 8 turbines and 400 kV power line, an analysis of the possibility of wind farm locating in the immediate vicinity of the line was carried out. There are serious problems with locating higher capacity wind farms...
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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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Mechanics of mesh implanted into abdominal wall under repetitive load. Experimental and numerical study
PublicationThere are a number of papers discussing medical and mechanical aspects of ventral hernia management. Despite intensive work on the problem understanding, recurrences of the sickness still happen too often. For that reason new aspects of the problem must be considered. In this paper, a change in the abdominal implant’s stiffness is discussed, which is caused by cyclic loading. Such loading influence abdominal implant e.g. while...
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Safety and efficacy of a Ventralight ST echo ps implant for a laparoscopic ventral hernia repair – a prospective cohort study with a one-year follow-up
Publicationing new products Thus, every mesh prior to introduction in clinical settings should be tested with a dedicated tacker to discover the proper fixation algorithm. The aim of the study was to assess the safety and efficacy of the Ventralight ST implant with an ECHO positioning system and a dedicated fixation device, the SorbaFix stapler, in a prospective cohort of patients. Material and methods. The study was a prospective single...
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Marta Rusnak, Marta Szmigiel, Malwina Geniusz, Zofia Koszewicz, Monika Magdziak-Tokłowicz, Exploring the impact of cultural context on eye-tracking studies of architectural monuments in selected European cities: Sustainable heritage management.
PublicationSustainable management of architectural heritage requires conducting an inclusive diagnosis of users' opinions, considering both residents and tourists as the recipients of urban space. Given the cultural diversity within these groups, proposing the use of eye-trackers (ET) as an alternative to traditional public consultation prompts the need to assess the method's advantages and disadvantages. It remains uncertain whether individuals...
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Exploring the impact of cultural context on eye-tracking studies of architectural monuments in selected European cities: Sustainable heritage management.
PublicationSustainable management of architectural heritage requires conducting an inclusive diagnosis of users’ opinions, considering both residents and tourists as the recipients of urban space. Given the cultural diversity within these groups, proposing the use of eye-trackers (ET) as an alternative to traditional public consultation prompts the need to assess the method’s advantages and disadvantages. It remains uncertain whether individuals...
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Biomechanics of the front abdominal wall as a potential factorleading to recurrence with laparoscopic ventral hernia repair
PublicationThis study investigated the front abdominal wallto describe its elasticity in vivo and searched for elongationsthat possibly stretched an implanted mesh, therebycausing fixation failure and subsequent recurrence.To measure front abdominal wall elongations, amodel of fascia movements was created. Eight healthyvolunteers were measured during exercise to determine theextent of elongations in their front abdominal wall. Videoswere...
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Eye tracking within near-to-eye display
PublicationIn this paper we investigate the effectiveness of the gaze interaction within near-to-eye display. The practical aspect of the paper is about combining an eye tracker with smart glasses. Presented research is related with the eGlasses project, which is focused on the development of an open platform in the form of multisensory electronic glasses and related interaction methods. One of the implemented interaction methods is the one...
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Mechanical behaviour of knit synthetic mesh used in hernia surgery
PublicationPurpose: There is a discussion in literature concerning mechanical properties and modelling of surgical meshes. An important feature of elastic modulus dependency on load history is taken into account in this paper, as implants are subjected to variable loading during human activity. The example of DynaMesh®-IPOM surgical implant is studied. Methods: The analysis is based on failure tension tests and cyclic loading and unloading...
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Physical and mathematical modelling of implant-fascia system in order to improve laparoscopic repair of ventral hernia
PublicationThis paper describes an investigation of biomechanical behaviour of hernia repair, which is focused on the selection of safe linking of certain type of implant with fascia in laparoscopic operation. The strength of various fixations of the implant to the fascia is analysed. Methods: The research is based on experimental observations of operated hernia model behaviour during a dynamic impulse load corresponding to post-operative...
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Cough influence on fascia-mesh system built for a hernia repair - an experimental research
PublicationAn experimental approach to identify stronger and weaker fixation schemes in laparoscopic ventral hernia repair is presented in the paper. Two types of implants, whose mechanical properties are significantly different and five kinds of connectors are considered. Physical models of operated hernia have been built using those materials and porcine abdominal tissue. The models have been subjected to dynamic impulse load, similar to...
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Virtual keyboard controlled by eye gaze employing speech synthesis
PublicationThe article presents the speech synthesis integrated into the eye gaze tracking system. This approach can significantly improve the quality of life of physically disabled people who are unable to communicate. The virtual keyboard (QWERTY) is an interface which allows for entering the text for the speech synthesizer. First, this article describes a methodology of determining the fixation point on a computer screen. Then it presents...
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Virtual Keyboard controlled by eye gaze employing speech synthesis
PublicationThe article presents the speech synthesis integrated into the eye gaze tracking system. This approach can significantly improve the quality of life of physically disabled people who are unable to communicate. The virtual keyboard (QWERTY) is an interface which allows for entering the text for the speech synthesizer. First, this article describes a methodology of determining the fixation point on a computer screen. Then it presents...
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Bariery rozwoju przedsiębiorczości – analiza retrospektywna i porównawcza z innymi krajami Europy
PublicationCelem niniejszego artykułu jest ocena retrospektywna zmian w tym okresie, w zakresie opinii przedsiębiorców dotyczących najistotniejszych przeszkód w podejmowaniu i prowadzeniu działalności, oraz dokonanie analizy porównawczej z podobnymi badaniami, w innych krajach Europy, w celu wskazania, czy i w jakim zakresie różnią się te bariery w innych gospodarkach oraz czy są one również postrzegane w podobnym stopniu przez polskie środowisko...
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Sprawiedliwość agrarna Thomasa Paine’a i narodziny dyskursu egalitarnego
PublicationThomas Paine napisał Sprawiedliwość agrarną we Francji w roku 1796 w szczycie posttermidoriańskiego zamętu, krótko po wprowadzeniu Konstytucji Roku III. W swoim ostatnim wielkim pamflecie domaga się opodatkowania wielkich właścicieli ziemskich i pomoc biednym oraz wywłaszczonym. Artykuł krótko omawia propozycję Paine i analizuje jego strukturę argumentacyjną. Stawiam w niej tezę, że Paine nie do końca świadomie przechodzi od dowodu...
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Combined numerical and experimental approach to determine numerical model of abdominal scaffold
PublicationA proper junction of the prosthesis and the abdominal wall is important in successful hernia repair. The number of tacks should be balanced to assure appropriate mesh fixation and not to induce post-operative pain. Numerical simulations help to find this balance. The study is aimed at creating a proper numerical model of a knitted surgical mesh subjected to boundary conditions and load occurring in the abdominal cavity. Continuous,...
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Medially positioned plate in first metatarsophalangeal joint arthrodesis
PublicationObjective The purpose of this study was to biomechanically compare the stability of first metatarsophalangeal (MTP1) joint arthrodesis with dorsally and medially positioned plates. Methods A physical model of the MTP1 joint consists of printed synthetic bones, a titanium locking plate and screws. In the experiments, samples with dorsally and medially positioned plates were subjected to loading of ground load character in a universal...
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Speech synthesis controlled by eye gazing
PublicationA method of communication based on eye gaze controlling is presented. Investigations of using gaze tracking have been carried out in various context applications. The solution proposed in the paper could be referred to as ''talking by eyes'' providing an innovative approach in the domain of speech synthesis. The application proposed is dedicated to disabled people, especially to persons in a so-called locked-in syndrome who cannot...
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Enhanced Eye-Tracking Data: a Dual Sensor System for Smart Glasses Applications
PublicationA technique for the acquisition of an increased number of pupil positions, using a combined sensor consisting of a low-rate camera and a high-rate optical sensor, is presented in this paper. The additional data are provided by the optical movement-detection sensor mounted in close proximity to the eyeball. This proposed solution enables a significant increase in the number of registered fixation points and saccades and can be used...
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Stateczność samopodnoszących pełnomorskich platform wiertniczych w fazie eksploatacji
PublicationWspółczynnik bezpieczeństwa platformy Petrobaltic na moment obrotowy (stateczność ogólna) oszacowany przy założeniu, że konstrukcja jest traktowana jako układ słupów połączonych sztywnym pokładem, z korekcją efektów drugiego rzędu. Przemieszczenie poziome pokładu platformy wyznaczone, stosując odpowiedni model MES. Siła krytyczna nogi obliczona przy założeniu jej utwierdzenia w dnie morza. Wpływ odchyłki od idealnej geometrii rur...
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On Adaptive Spectrum Estimation of Multivariate Autoregressive Locally Stationary Processes
PublicationAutoregressive modeling is a widespread parametricspectrum estimation method. It is well known that, in the caseof stationary processes with unknown order, its accuracy canbe improved by averaging models of different complexity usingsuitably chosen weights. The paper proposes an extension of thistechnique to the case of multivariate locally stationary processes.The proposed solution is based on local autoregressive...
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COMPARISON OF INFINITE ELEMENT MODELS
PublicationThe main objective of this paper is to show the comparison of two models of infinite ab- sorbing layer with increasing damping in numerical investigations of elastic wave prop- agation in unbounded structures. This has been achieved by the Authors by a careful in- vestigation of two different engineering structures characterised by gradually increasing geometrical and mathematical description complexities. The analysis included...
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The Effect of Surface Modification of Ti13Zr13Nb Alloy on Adhesion of Antibiotic and Nanosilver-Loaded Bone Cement Coatings Dedicated for Application as Spacers
PublicationSpacers, in terms of instruments used in revision surgery for the local treatment of postoperative infection, are usually made of metal rod covered by antibiotic-loaded bone cement. One of the main limitations of this temporary implant is the debonding effect of metal–bone cement interface, leading to aseptic loosening. Material selection, as well as surface treatment, should be evaluated in order to minimize the risk of fraction...
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APPLICATION OF VORTEX FLOW MODEL IN PROPELLER-STATOR SYSTEM DESIGN AND ANALYSIS
PublicationThe paper covers basics of the vortex model used for propeller-stator systems. The outline of the design algorithm is given and the results of its application are shown. The designed propeller-stator system was the subject of model tests run at the CTO model basin and cavitation tunnel. Stator’s influence on the delivered power required by the propeller and its revolution rate has been examined by conducting self-propulsion...
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Monitoring system of the road embankment
PublicationThe paper presents the monitoring system of the embankment supported on concrete columns and overlaid by a load transfer platform (LTP) with the embedded steel grid. This field investigation was to study the complex inter-action between the columns, the LTP layer, and steel reinforcement via full-scale in situ measurements during erection of the embankment. The study was focused on the behaviour of steel reinforcement and the behaviour...
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Parallel computations in the volunteer based Comcute system
PublicationThe paper presents Comcute which is a novel multi-level implemen- tation of the volunteer based computing paradigm. Comcute was designed to let users donate the computing power of their PCs in a simplified manner, requiring only pointing their web browser at a specific web address and clicking a mouse. The server side appoints several servers to be in charge of execution of particular tasks. Thanks to that the system can survive...
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Dietary behaviour and physical activity policies in Europe: learnings from the Policy Evaluation Network (PEN)
PublicationThe European Policy Evaluation Network (PEN), initiated in autumn 2018, aimed at advancing the evidence base for public policies impacting dietary behaviour, physical activity and sedentary behaviours in Europe. This is needed because non-communicable diseases—the leading cause of global mortality—are substantially caused by physical inactivity and unhealthy dietary behaviours, which in turn are driven by upstream factors that...
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Influence of silver nanoparticles addition on antibacterial properties of PEO coatings formed on magnesium
PublicationMagnesium is a biodegradable material and thus could be a choice for bone fixation devices and implants with a specific purpose. This study aims to enhance the anti-corrosive, biocompatible, and antibacterial properties on magnesium-based materials through ceramic coatings formation. To achieve this the silicate-based electrolyte was used to create of Plasma Electrolytic Oxidation (PEO) coatings. During investigation the bioactive...
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Pupil size reflects successful encoding and recall of memory in humans
PublicationPupil responses are known to indicate brain processes involved in perception, attention and decision-making. They can provide an accessible biomarker of human memory performance and cognitive states in general. Here we investigated changes in the pupil size during encoding and recall of word lists. Consistent patterns in the pupil response were found across and within distinct phases of the free recall task. The pupil was most...
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Fake VIP Attacks and Their Mitigation via Double-Blind Reputation
PublicationIn a generic setting subsuming communication networks, resource sharing systems, and multi-agent communities, a client generates objects of various classes carrying class-dependent signatures, to which a server assigns class-dependent service quality. A Fake VIP attack consists in false declaration of a high class, with an awareness that detection of object signature at the server side is costly and so invoked reluctantly. We show...
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An analytical approach to determine the health benefits and health risks of consuming berry juices
PublicationFood products composition analysis is a prerequisite for verification of product quality, fulfillment of regulatory enforcements, checking compliance with national and international food standards, contracting specifications, and nutrient labeling requirements and providing quality assurance for use of the product for the supplemen- tation of other foods. These aspects also apply to the berry fruit and berry juice. It also must...
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Adaptation of Architectural Heritage in the Era of Climate Change. Torpedo Platform in Babie Doły
PublicationThe paper provides original insight into the problem of adap¬tation of historical objects in the era of climate change. It conveys a message that in times of climate crisis, there is a need to go beyond an anthropocentric perspective, specifically, that architec¬ture should not only be designed for people, but should also provide a framework for nature. As well as shaping spaces for human beings, the architect is also responsible...
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A Centralized Reputation System for MANETs Based on Observed Path Performance
PublicationA reputation system for MANETs is described that attempts to deduce nodal trustworthiness (forwarding behaviour) from observed end-to-end path performance. The trustworthiness deduction algorithm produces interval estimates and works well if node misbehaviour is not selec-tive with respect to traversing paths. Nodal reputation levels are next calculated in the spirit of generous tit-for-tat so as to best reflect momentary nodal...
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Brain-computer interaction based on EEG signal and gaze-tracking information = Analiza interackji mózg-komputer wykorzystująca sygnał EEg i informacje z systemu śledzenia punktu fiksacji wzroku
PublicationThe article presents an attempt to integrate EEG signal analysis with information about human visual activities, i.e. gaze fixation point. The results from gaze-tracking-based measurement were combined with the standard EEG analysis. A search for correlation between the brain activity and the region of the screen observed by the user was performed. The preliminary stage of the study consists in electrooculography (EOG) signal processing....
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Magnetically sensitive fiber probe with nitrogen-vacancy center nanodiamonds integrated in a suspended core
PublicationEfficient collection of photoluminescence arising from spin dynamics of nitrogen vacancy (NV) centers in diamond is important for practical applications involving precise magnetic field or temperature mapping. These goals may be realized by the integration of nanodiamond particles with optical fibers and volumetric doping of the particles alongside the fiber core. That approach combines the advantages of robust axial fixation of...
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Determinants of the primary stability of cementless acetabular cup implants: A 3D finite element study
PublicationPrimary stability of cementless implants is crucial for the surgical success and long–term stability. However, primary stability is difficult to quantify in vivo and the biomechanical phenomena occurring during the press–fit insertion of an acetabular cup (AC) implant are still poorly understood. The aim of this study is to investigate the influence of the cortical and trabecular bone Young's moduli Ec and Et, the interference...