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Search results for: tax rates
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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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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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A fuzzy logic model for forecasting exchange rates
PublicationThis article is devoted to the issue of forecasting exchange rates. The objective of the conducted research is to develop a predictive model with the use of an innovative methodology - fuzzy logic theory - and to evaluate its effectiveness in times of prosperity and during the financial crisis. The model is based on sets of rules written by the author in the form of IF-THEN, where expert knowledge is stored. This model is the result...
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Gates of Enzymes
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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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Determination of Changes in Viscosity of Hydrogel Depending on Shear Rates
PublicationThe datasets entitled Determination of changes in viscosity of hydrogel depending on shear rate contain the results of viscosity measurements using a Brookfield viscometer, with different kinds of spindles and shear rates. The data allowed the used hydrogel preparations to be characterised and their functional parameters, as substances modifying the rheology of thickeners and determining the effect of shear rate on the viscosity...
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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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Promising effects of xanthine oxidase inhibition by allopurinol on autonomic heart regulation estimated by heart rate variability (HRV) analysis in rats exposed to hypoxia and hyperoxia
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Variation in productivity of Ipomoea batatas at various rates of nitrogen fertilization
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Forecasting of currency exchange rates using artificial neural networks
PublicationW rozdziale tym autor przedstawił wyniki swoich badań nad wykorzystaniem sztucznych sieci neuronowych do prognozowania kursu walut (na przykładzie pary walutowej PLN-USD).Głównym celem badań było porównanie skuteczności przewidywania kursu złotówki w latach 1997 - 2005 przy pomocy różnych rodzajów sieci neuronowych.
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Efficient bounds on quantum-communication rates via their reduced variants
PublicationWe investigate one-way communication scenarios where Bob operating on his component can transfer some subsystem to the environment. We define reduced versions of quantum-communication rates and, further, prove upper bounds on a one-way quantum secret key, distillable entanglement, and quantum-channel capacity by means of their reduced versions. It is shown that in some cases they drastically improve their estimation.
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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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Elementary gates for cartoon computation
PublicationSformułowano elementarne bramki kwantowe, pozwalające tłumaczyć algorytmy kwantowe na język geometryczny.
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Palao de las Artes.
PublicationOmówiono najnowszą realizację S. Calatravy Paleo de las Artes", stanowiącą wraz z trzema innymi obiektami przykład rewitalizacji terenów dawnego koryta rzeki Turia w centrum Walencji w Hiszpanii.
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''Tak naprawdę''
PublicationPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Multi-criteria selection of hydraulic gates
PublicationSelekcja doboru zamknięcia wodnego stanowi podstawowy element w jego projektowaniu. Projektowanie zamknięć można rozważać jako problem krótkoterminowy (zamknięcie natychmiastowe wysokiej wody) jak i problem długoterminowy uwzględniający problemy rolnicze, ekologiczne i zmiany klimatu. W doborze rodzaju zamknięć wodnych należy uwzględnić wiele kryteriów w tym ekonomicznych, wykonawczych, ekologicznych i innych. W pracy przedstawiono...
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Impact of influent wastewater quality on nitrogen removal rates in multistage treatment wetlands
PublicationNitrogen removal in treatment wetlands is influenced by many factors, and the presence of electron donors (biodegradable organic matter) and electron acceptors (nitrate ions) is the main limiting one; for obtaining these conditions, multistage treatment wetlands (MTWs) are required, where an extensive nitrification can be obtained in the first stages under aerobic conditions leaving then to the following anoxic/anaerobic stages...
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Annihilation rates of low-energy positron scattering from simple diatomic molecules
PublicationWe discuss the calculations of Zeff coefficients for a series of diatomic molecules over the range of energies below the positronium formation. During the development of a general code for polyatomic, nonlinear molecules colliding with positrons, it was discovered that the earlier one, employed only for diatomic molecules, had an error. The error is corrected and the corrected results are presented here. We also discuss a way of...
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Numerical Analysis of Recharge Rates and Contaminant Travel Time in Layered Unsaturated Soils
PublicationThis study focused on the estimation of groundwater recharge rates and travel time of conservative contaminants between ground surface and aquifer. Numerical simulations of transient water flow and solute transport were performed using the SWAP computer program for 10 layered soil profiles, composed of materials ranging from gravel to clay. In particular, sensitivity of the results to the thickness and position of weakly permeable...
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FORECASTING EXCHANGE RATES IN THE PROCESS OF THE ASSESSMENT OF CONSUMER RISK BANKRUPTCY IN CENTRAL EUROPE
PublicationThis paper focuses on the issue of forecasting the fluctuation of exchange rates as part of the early warning system against the risk of consumer bankruptcy. The author identified the main macroeconomic factors affecting the level of bankruptcies for households in Poland. The fluctuation of exchange rates, which directly affects the deterioration of the economic situation of borrowers who have opened credit accounts in a foreign...
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The instantaneous frequency rate spectogram
PublicationAn accelerogram of the instantaneous phase of signal components referred to as an instantaneous frequency rate spectrogram (IFRS) is presented as a joint time-frequency distribution. The distribution is directly obtained by processing the short-time Fourier transform (STFT) locally. A novel approach to amplitude demodulation based upon the reassignment method is introduced as a useful by-product. Additionally, an estimator of energy...
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Measuring Pulse Rate with a Webcam
PublicationIn this paper a simple method of measuring the pulse rate is presented. Elaborated algorithm allows for efficient pulse rate registration directly from face images captured from a webcam. The desired signal is obtained by proper channel selection and principal component analysis. To determine the accuracy of the method an ECG signal is collected together with a video recordings. The effectiveness of the algorithm is considered...
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Denitrifcation rate in the mainstream deammonification
PublicationThe conventional processes of biological nitrogen removal based on nitrification and denitrification does not fit properly into the concept of the circular economy. As the alternative one should consider the deammonification process, which is a combination of partial nitrification (nitritation) and Anammox processes. It consists of removing ammonium nitrogen from wastewater under anaerobic conditions by a group of autotrophic microorganisms....
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Reality of short-term causality of Islamic and conventional banking term deposit rates in Pakistan
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Variability of sea ice deformation rates in the Arctic and their relationship with basin-scale wind forcing
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Partitioning total heart rate variability
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Trichrome Mallory's stain may indicate differential rates of RNA synthesis in eutopic and ectopic endometrium.
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The influence of ICT instruments on a transmission of interest rates by business entities and public authorities – A scientific comment
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Determination of paraffin oil mist penetration at high flow rates through air-purifying respirators
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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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Decentralized control of a different rated parallel UPS systems
PublicationThe paper presents the single phase uninterruptible power supply (UPS) system with galvanic separated DC-AC-DC-AC converters operating in parallel. The CAN physical layer based system of communication between converters has been developed and applied, which allow to utilize a decentralized master-slave control providing high availability factor of the whole UPS system. The control system of particular converters has been developed...
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Telemedicine methods for low bit rate communication
PublicationW pracy przedstawiono metody, które mogą być zastosowane w wybranych aspektach telemedycyny przy zredukowanym strumieniu danych. Przedstawiono i omówiono rozwiązania dla telekonsultacji przygotowanych (przygotowane dane, telekonsultacje w czasie rzeczywistym) oraz telekonsultacji w wypadkach nagłych.
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Real-time speech-rate modification experiments
PublicationAn algorithm designed for real-time speech time scale modification (stretching) is proposed, providing a combination of typical synchronous overlap and add based time scale modification algorithm and signal redundancy detection algorithms that allow to remove parts of the speech signal and replace them with the stretched speech signal fragments. Effectiveness of signal processing algorithms are examined experimentally together...
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Forecasting of the Employment Rate in the EU ICT Field
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Sample Rate Conversion with Fluctuating Resampling Ratio
PublicationIn this paper a sample rate conversion with continuouslychanging resampling ratio has been presented. The proposed implementation is based on variable fractional delay filter implemented using a Farrow structure. It have been demonstrated that using the proposed approach instantaneous resampling ratio can be freely changed. This allows for simulation of audio recored on magnetic tape with nonuniform velocity as well as removal...
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Sample Rate Conversion with Fluctuating Resampling Ratio
PublicationIn this paper a sample rate conversion with continuously changing resampling ratio has been presented. The proposed implementation is based on variable fractional delay filter implemented using a Farrow structure. It have been demonstrated that using the proposed approach instantaneous resampling ratio can be freely changed. This allows for simulation of audio recored on magnetic tape with nonuniform velocity as well as removal...
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Optimal edge-coloring with edge rate constraints
PublicationWe consider the problem of covering the edges of a graph by a sequence of matchings subject to the constraint that each edge e appears in at least a given fraction r(e) of the matchings. Although it can be determined in polynomial time whether such a sequence of matchings exists or not [Grötschel et al., Combinatorica (1981), 169–197], we show that several questions about the length of the sequence are computationally intractable....
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Impact of European vaccination policies on seasonal influenza vaccination coverage rates: An update seven years later
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Heart Rate Asymmetry, Its Compensation, and Heart Rate Variability in Healthy Adults during 48-h Holter ECG Recordings
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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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The Importance of Interferon-Tau in the Diagnosis of Pregnancy
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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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Effects of Harvesting Dates on Qualitative Characteristics of Bread Wheat Cultivars
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Contact problems in lock gates in view of investigation and field experience
PublicationW artykule przedstawiono ogólny przegląd zagadnień kontaktowych zamknięć wodnych. Szczególną uwagę zwrócono na siły kontaktowe, zagadnienia trybologiczne i inne o dużym znaczeniu mające wpływ na projektowanie i eksploatację elementów kontaktowych i na całość elementów kontaktowych zapewniających stateczność całego układu zamknięć wodnych. Podano wyniki badań w laboratorium symulujących pracę zamknięć. Zaproponowano nowe rozwiązania...