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Search results for: IRAP tax
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Grzegorz Boczkaj dr hab. inż.
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Dataset of bibliometric data for a research study on tax research retrived from Web of Science.
Open Research DataThis dataset was created for the purpose of research study on taxation research. Analytical data come from the Web of Science (WoS) databases provided by Clarivate Analytics and was retrived in March 2021.
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Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)
Open Research DataFrom 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were...
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Total annual EU country support for tax credits and child benefits in EUR (2017)
Open Research DataThe inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).
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Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Open Research DataThe implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....
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Oceny: do czego tak naprawdę motywują uczniów?
EventsRozprawmy się z mitem ocen jako skutecznym narzędziem w procesie uczenia się.
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Effect of different crystalline structures on W/O and O/W/O wax emulsion stability
PublicationtThe possibility of emulsion stabilization using mineral and vegetable wax particles only (without sur-factant) was investigated. Mineral waxes, paraffin wax and ceresin, and a vegetable wax, carnauba wax,were used. The content of the wax particles and the water to oil proportion were found crucial for thestability of all emulsions. Some emulsions were also produced with a liquid wax (i.e. jojoba oil). Themultiple light scattering...
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Near-Field Wireless Sensing of Plastics and Papers Using Frugal Peel-Off Passive Tag
PublicationThis article presents a novel frugal approach of testing plastics and papers using a near-field microwave sensing technique with a peel-off tag. The proposed sensing technique involves two electrical entities: the sensor, which may be regarded as a reader, and a disposable tag. The reader is a modified design of a gap-coupled microstrip line (GCML) sensor, while the passive tag is a standard double-ring complementary split-ring...
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Piotr Kasprzak dr
PeopleDr. Piotr Kasprzak - works at the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He specializes in aspects related to corporate taxation and accounting issues. His scientific and professional interests include issues related to corporate accounting, management accounting and the application of the provisions of the Polish Accounting Act in practice. Piotr Kasprzak is...
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Tax on dividend income and income from investments in equity instruments in selected European Union countries
Open Research DataThe following data contains the information about the capital gains tax in selected EU countries. Capital gain is understood as an increase in the value of capital, e.g. as a result of an increase in the prices of securities held on the stock exchange, units of funds, exchange rate differences or other assets. This profit may be specified in nominal...
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Total Goods: EU Trade flows and balance with Iran, 2005-2015 (in millions of USD).
Open Research DataThe following dataset shows the volume of trade of the European Union countries with Iran. One can observe a significant drop in both imports and exports (the year 2012 meant tightening of sanctions, which clearly limited the import of Iranian products to the EU). After lifting the sanctions it is expected to substantially increase the level of trade...
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Physicochemical Properties and Application of Silica-Doped Biochar Composites as Efficient Sorbents of Copper from Tap Water
PublicationThis article concerns research on new sorption materials based on silica-doped activated carbon. A two-stage synthesis involved pyrolysis of plant material impregnated in a water glass solution , followed by hydrothermal activation of the pyrolysate in KOH solution. The resulting composite can be used as a sorbent in drinking water filters. The proposed method of synthesis enables the design of materials with a surface area...
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Applicability of edible Candelilla wax composite blended with Bryophyllumpinnatum extract to prolong shelf life of fruits/vegetables
PublicationCandelilla wax (CW) is a natural lipid source that can be used to make biodegradable and edible coatings and films for fruits. However, CW alone does not provide sufficient antimicrobial and antioxidant properties to prevent microbial spoilage and oxidative deterioration of fresh products. This study aims at evaluating the applicability of CW blended with Bryophyllum pinnatum extract (BPE), a plant with medicinal and phytochemical...
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Biostability of Tap Water—A Qualitative Analysis of Health Risk in the Example of Groundwater Treatment (Semi-Technical Scale)
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Increased concentration of Taq DNA polymerase as a solution for GC-rich templates from clinical and environmental samples
PublicationDNA polymerase is an enzyme which plays crucial role in replication and DNA repair. It found application in PCR (polymerase chain reaction) where catalyses process of in vitro DNA synthesis. To meet the demands posed by mod- ern diagnostic, molecular biology or genetic engineering it is necessary to improve DNA polymerases to obtain new or better features useful in these fields. So far implemented modifications in majority are...
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Lax-Wendroff and McCormack Schemes for Numerical Simulation of Unsteady Gradually and Rapidly Varied Open Channel Flow
PublicationTwo explicit schemes of the finite difference method are presented and analyzed in the paper. The applicability of the Lax-Wendroff and McCormack schemes for modeling unsteady rapidly and gradually varied open channel flow is investigated. For simulation of the transcritical flow the original and improved McCormack scheme is used. The schemes are used for numerical solution of one dimensional Saint-Venant equations describing free...
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Taq DNA polymerase fused with DNA binding protein with increased resistance to inhibitors from clinical samples
PublicationNowadays PCR method is commonly used in molecular diagnostic. However, in many cases PCR is limited, by the presence of inhibitory substances in biological, soil or food samples Efficiency and fidelity of amplification is strongly connected with DNA polymerase and reaction conditions. To meet the requirements of modern diagnostic methods it is essential to seeking for new DNA polymerases with better properties useful in these field....
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Dlaczego tak mało wiemy o wzroście małych i średnich przedsiębiorstw - subiektywizm w badaniach
PublicationRozwój przedsiębiorstwa jako przedmiot badań, doczekał się wielu opracowań literaturowych (patrz: Birch, Storey, Davidsson, Demar, Wiklund, Coad, Wasilczuk, Matejun itd.), jednak cały czas brakuje odpowiedzi na pytanie dlaczego małe firmy wzrastają i jakie czynniki na ten wzrost wpływają. Brak wiedzy na ten temat nie wynika z braku chęci badawczych, a raczej z nadmiaru problemów z takimi badaniami związanymi. Osoby prowadzące badania...
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Implementation of magnitude calculation of complex numbers using improved alpha max plus beta min algorithm
PublicationThe paper presents the hardware implementation of the improved alpha max plus beta min algorithm for calculating the magnitude of complex numbers. This version of the algorithm requires the general division which is performed using a noniterative multiplicative division algorithm. We analyze in detail the division algorithm, its error and the impact of finite word-length signal representations on the assumed total computation error....
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Methods of determination of C coefficient for period of rolling vessel in calm water for example of pax cargo ship
PublicationThis article presents a different approach to calculate the C coefficient needed to determine the period of own rolling vessel in calm water. The C coefficient is usually adopted as the approximate value from the available literature, usually depending on the type of vessel, and less dependent on the loading condition. In experimental studies of marine properties (seakeeping) often have a problem with the selection of the correct...
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Pyrolysis of RDF and Catalytic Decomposition of the Produced Tar in a Char Bed Secondary Reactor as an Efficient Source of Syngas
PublicationOne of the technical limitations of refuse-derived fuel (RDF) pyrolysis is the high content of tar in its gas products. In order to resolve this problem, a two-stage RDF pyrolysis with a catalyst based on char from RDF pyrolysis is proposed. This paper presents the results of municipal waste pyrolysis beginning in an oven heated to 480 °C and ending with catalytic tar cracking carried out in the temperature range from 800 to 1000...
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Evolution of magnetic and transport properties in (Cr1−xMnx)2AlC MAX-phase synthesized by arc melting technique
PublicationHerein we initiate a comeback to the arc melting technique to produce MAX-phase solid solutions. Bulk samples of (Cr1−xMnx)2AlC MAX-phase with X = 0, 0.025, 0.05 and 0.1 were synthesized and studied by means of X-ray diffractometry, scanning electron microscopy in combination with energy-dispersive X-ray spectroscopy. Samples were established to be homogeneous with an incorporation of Cr7C3, AlCr2 and Al2O3 secondary phases which...
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CIT income tax from legal persons / corporations on account of income from renting real estate
Open Research DataThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with Personal Income Tax (PIT) or corporate / Corporate Income Tax (CIT)....
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Fusion of Taq DNA polymerase with single-stranded DNA binding-like protein of Nanoarchaeum equitans—Expression and characterization
PublicationDNA polymerases are present in all organisms and are important enzymes that synthesise DNA molecules. They are used in various fields of science, predominantly as essential components for in vitro DNA syntheses, known as PCR. Modern diagnostics, molecular biology and genetic engineering need DNA polymerases which demonstrate improved performance. This study was aimed at obtaining a new NeqSSB-TaqS fusion DNA polymerase from the...
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Adaptive Algorithm of a Tap-Changer Controller of the Power Transformer Supplying the Radial Network Reducing the Risk of Voltage Collapse
Publicationhe development of renewable energy, including wind farms, photovoltaic farms as well as prosumer installations, and the development of electromobility pose new challenges for network operators. The results of these changes are, among others, the change of network load profiles and load flows determining greater volatility of voltages. Most of the proposed solutions do not assume a change of the transformer regulator algorithm....
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Problemy radiat͡siĭnoï medyt͡syny ta radiobiolohiï
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Teoria Ta Metodika Fizicnogo Vihovanna
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Himia, Fizika ta Tehnologia Poverhni
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Crystal structure and physical properties of Mg6Cu16Si7-typeM6Ni16Si7, for M = Mg, Sc, Ti, Nb, and Ta
PublicationW pracy dyskutowana jest synteza i struktura krystalograficzna, określona poprzez proszkową dyfrakcję rentgenowską, dla pięciu związków M6Ni16Si7, gdzie M = Mg, Sc, Ti, Nb, and Ta. Wszystkie te związki krystalizują w strukturze typu Mg6Cu16Si7.
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Open Research DataThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with personal income tax (PIT) or corporate / corporate income tax (CIT)....
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SEM images of Mo2Ga2C MAX material
Open Research DataIn the dataset, are included SEM images of molybdenum gallium carbide MAX materials.
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OBTAINING OF COUMARONE-INDENE RESINS BASED ON LIGHT FRACTION OF COAL TAR 3. COUMARONE-INDENE RESINS WITH METHACRYLIC FRAGMENTS
PublicationThe method for obtaining coumarone-indene resins with methacrylic fragments (CIRM) was developed with the addition of methyl ethacrylate, using a light fraction of coal tar and its fraction boiling within 423–463 К. CIRM was obtained via radical cooligomerization using 2,2'-azobis (2-methyl-propionitrile) as the initiator. The effect of the initiator amount, temperature and reaction time on the yield, softening temperature and...
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Obtaining of coumarone-indene resins based on light fraction of coal tar.1. Coumarone-indene resins with carboxy groups
PublicationCoumarone-indene resins (CIR) with carboxy groups were synthesized via cooligomerization of unsaturated compounds presented in ligh fraction of coal tar and its fraction boiling out within 423-463 K with the addition of such industrial monomers as styrene, maleic anhydride, glycidyl methacrlate and methacryclic acid. 2,2-azobs 92-methylpropionitrile) in the form of 0,2 M solution in toluene was used as an initiator. The effect...
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Obtaining of coumarone-indene resins based on light fraction of coal tar 2. Coumarone-indene resins with epoxy groups
PublicationCoumarone-indene resins (CIR) with carboxy groups were synthesized via cooligomerization of unsaturated compounds presented in light fraction of coal tar and its fraction boiling out within 423–463 K with the addition of such industrial monomers as styrene, maleic anhydride, glycidyl methacrylate and methacrylic acid. 2,2`-Azobis(2-methylpropionitrile) in the form of 0.2 M solution in toluene was used as an initiator. The effect...
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Miniaturized Metal-Mountable U-shaped Inductive-Coupling-Fed UHF RFID Tag Antenna with Defected Microstrip Surface
PublicationThis study presents a novel miniature ultra-high frequency (UHF) radio frequency identification (RFID) tag for metallic objects. Its arrangement includes a U-shaped feeder, which is inductively coupled to two E-type connected patches. Size reduction is achieved by means of utilizing the U-shaped feeder, and introducing a defection in the connection between the two E-type patches. The defection in the connection area between the...
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Design and optimization of a novel compact broadband linearly/circularly polarized wide-slot antenna for WLAN and Wi-MAX applications
PublicationA novel topologically modified structure of a compact low profile wide-slot antenna for broadband applications is presented. The antenna comprises a modified E-shaped slot with unequal arm lengths in the ground plane, and a parasitic quasi-rectangular loop placed coplanar with the feedline. For exciting orthogonal modes with equal amplitude, a single-point feeding technique with an asymmetrical geometry of the coplanar waveguide...
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Vibrational Properties of LaNb0.8M0.2O4-δ (M=As, Sb, V, and Ta)
PublicationLaNb0.8M0.2O4-δ (where M=As, Sb, V, and Ta) oxides with pentavalent elements of different ionic sizes were synthesized by a solid-state reaction method. The vibrational properties of these oxides have been investigated. These studies revealed that the substituent element influences both Debye temperature value as well as the Raman active vibrational modes. Additionally, the low-temperature vibrational properties of LaNb0.8Sb0.2O4-δ...
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Discount for children deducted from tax in selected EU countries, available according to number of children criterion (in EUR) in 2017
Open Research DataWhen analyzing the collected data, it should be indicated that the amount of tax preferences addressed to families with children varies widely and ranges from several hundred euro to even several tens of thousands of euro relief annually. The highest family allowances, calculated in absolute terms, are in Germany, and the lowest in Poland. All countries,...
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Interplay between Structure and Charge as a Key to Allosteric Modulation of Human 20S Proteasome by the Basic Fragment of HIV-1 Tat Protein
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FEM Analysis of Multi Storied RC Structure using (E-TAB simulation ) and Need of High rise structures in Developing Countries
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Microwave plasma treatment of simulated biomass syngas: Interactions between the permanent syngas compounds and their influence on the model tar compound conversion
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Analysis of the biological stability of tap water on the basis of risk analysis and parameters limiting the secondary growth of microorganisms in water distribution systems
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Dopiero doświadczenie pokazuje, że nie jestem aż tak dobry – o malejącym poczuciu samoskuteczności wśród początkujących przedsiębiorców
PublicationW artykule prezentowane są wyniki badań ankietowych przeprowadzonych w grupie 76 przedsiębiorców, założycieli mikrofirm. Osoby badane były ankietowane po raz pierwszy na początku prowadzenia działalności – w czasie nie późniejszym niż 6 miesięcy od momentu założenia firmy oraz ponownie po upływie roku od pierwszej ankiety. Analiza statystyczna uzyskanych wyników wykazała, że w badanej grupie przedsiębiorców w sposób istotny obniżył...
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Overproduction of CaMet15p native and His-tag versions.
Open Research DataEnzyme of fungal L-methionine biosynthetic pathway: O-acetylhomoserine sulfhydrylase (Met15p) could be exploited as molecular target for antifungal chemotherapy. The goal of the study was to obtain conditions optimal for protein production with the use of prokaryotic cells. The constructed expression plasmids, designed in three different versions: encoding...
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Overproduction of CaStr2p native and His-tag versions.
Open Research DataEnzyme of fungal L-methionine biosynthetic pathway: cystathionine-γ-synthase (CaStr2p) could be exploited as molecular target for antifungal chemotherapy. The goal of the study was to obtain conditions optimal for protein production with the use of prokaryotic cells. The constructed expression plasmids, designed in three different versions: encoding...
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A strong preference for the TA/TA dinucleotide step discovered for an acridine-based, potent antitumor dsDNA intercalator, C-1305: NMR-driven structural and sequence-specificity studies
PublicationTriazoloacridinone C-1305, a potent antitumor agent recommended for Phase I clinical trials, exhibits high activity towards a wide range of experimental colon carcinomas, in many cases associated with complete tumor regression. C-1305 is a well-established dsDNA intercalator, yet no information on its mode of binding into DNA is available to date. Herein, we present the NMR-driven and MD-refined reconstruction of the 3D structures...
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Synthesis and Characterization of K-Ta Mixed Oxides for Hydrogen Generation in Photocatalysis
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Gasochromic effect in nanocrystalline TiO2 thin films doped with Ta and Pd
Publicationw pracy zebrano wyniki badań cienkich warstw domieszkowanego tlenku tytanu. w szczególności zaprezentowano zmianę przezroczystości pod wpływem działania par alkoholu etylowego. badane warstwy zostały naniesione na szklane podłoże metodą rozpylania magnetronowego.
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Większa pojemność, ta sama jakość. Wymiana wody w zbiorniku.
PublicationProblemy funkcjonowania wodociągowego zbiornika sieciowego. Metody projektowania, filozofia reprezentowana przez normę PN-EN1508. Konsekwencje wieloletniego lekceważenia problemu w Polsce. Bylejakość tradycyjnego projektowania. Znaczenie strategiczne przeciwdziałania zastaniu wody w zbiorniku, konieczność przewartościowania dotychczasowych poglądów i opinii. Konsekwencje wieloletniego unikania problemu.
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Studies on formation and percolation in ionic liquids/TX-100/water microemulsions
PublicationTernary microemulsion systems of H2O/Triton X-100/[BMIM][Tf2N], and H2O/Triton X-100/[BMIM][PF6] were prepared, compared and characterized for phase behavior for different water/surfactant ratios, at 25 °C. It was found that a change of an anion structure in the ionic liquids determines the total monophasic area of the systems. A liquid crystalline mesophase was detected in H2O/Triton X-100/[BMIM][PF6]. The microemulsion domains...