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Search results for: TAX MORALITY
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Stability of texture, meltability and water mobility model of pizza-style cheeses from goat's milk
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Mobility and biodegradability of an imidazolium based ionic liquid in soil and soil amended with waste sewage sludge
PublicationSorption on solids and biodegradation are main phenomena that can mitigate the pollution of soil and water by ionic liquids (ILs). ILs sorbed on soil particles become immobilized (temporarily or permanently) which prevents them from spreading into deeper layers of soil or groundwater but which also makes them less bioavailable. In this study we attempt to examine if amendment of soil with waste sludge has a potential to mitigate...
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Segmentation of academic community for the purposes of mobility plan development – case study of Gdansk University of Technology
PublicationThe objective of the paper is to analyse the structure of academic community for its transport behaviour and attitudes using the example of the Gdansk University of Technology (the GUT) in Poland. Once understood, the group can be divided into homogenous sub-groups and studied for their potential and ways to influence their behaviour, attitudes and transport patterns. The results may be used to develop dedicated actions designed...
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Workforce mobility against the background of labour market duality theory – the example of selected OECD countries
PublicationThe paper aims to present an empirical study of labour market segmentation (LMS) hypothesis. According to the dual labour market theory jobs can be divided into two groups: primary and secondary jobs, with enter barriers into the first one. The primary jobs are usually described with relative high wages, whereas secondary jobs provide lower level of wages. In this paper we first examine the main sectors (according to the ISIC rev....
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Small signal admittance spectroscopy applied for extraction of charge carrier mobility in thin organic layers
PublicationPraca przedstawia nowy sposób wyznaczania ruchliwości nośników ładunku w cienkich warstwach organicznych w oparciu o pomiary widm małosygnałowej admitancji.
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A DSC and NMR-Relaxation study of the molecular mobility of water protons interacting with chemically modified starches
PublicationChanges in the mobility of water protons in the chemically modified starches (CMS)–water system are studied by differential scanning calorimetry and NMR relaxation. The amounts of unfrozen water at negative temperatures and additional (after gelation) unfrozen for CMS are lower than those for native starch. The proton spin–spin relaxation time T2 for CMS samples, conventionally attributed to the water fraction in starch granules,...
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Journal of Global Mobility-The Home of Expatriate Management Research
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Application of membrane distillation process for tap water purification
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Necessary covariance conditions for a one-field Lax pair
PublicationBadamy kowariancje w odniesieniu do transformacji Darboux wielomianowych różniczkowych i różnicowych operatorów z współczynnikami danymi przez funkcje jednego bazowego pola.
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Tam gdzie fikcja spotyka się z rzeczywistością
PublicationNa tyłach budynku A Wydziału Elektroniki, Telekomunikacji i Informatyki (tego z zerami i jedynkami na elewacji) mieści się laboratorium odmienne wyglądem od innych laboratoriów politechnicznych. Zajmuje ono sięgającą czwartego piętra czarną sześcienną kostkę dobudowaną 10 lat temu w bezpośrednim sąsiedztwie audytorium, któremu od dwóch lat patronuje doc. Marianna Sankiewicz, przysiadłszy na ławeczce przed jego wejściem. Wydaje...
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Occupational health & safety (Waco, Tex.)
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Tax income to the Polish state budget in 2010-2019
Open Research DataTax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...
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COVID-19 tax response of selected European countries
Open Research DataA large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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CIT tax rates in Poland, Lithuania, Latvia and Estonia
Open Research DataThis dataset contains information on basic corporate tax rates (CIT) in the years 2000 - 2018 in the Baltic countries (Lithuania, Latvia i Estonia) and Poland.
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Income tax rates for special activities in Czech Republic
Open Research DataThe standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...
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Tax system in Poland - current situation and direction of changes
Open Research DataThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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Inaktywacja fosforu za pomocą PAX, PIX i Phoslock - Polskie doświadczenia = The phosphates inactivation using PAX, PIX and Phoslock - Polish experiences
PublicationCelem pracy był przegląd i analiza najnowszych metod rekultywacji jezior. W części doświadczalnej porównano efektywność działania trzech koagulantów wykorzystywanych najczęściej do rekultywacji. Przedstawiono wyniki badań dotyczących efektywności preparatów: PAX - 18, PIX - 123 oraz Phoslock. Pod względem eliminacji fosforanów jak i wpływu na pozostałe wskaźniki jakości wody (ChZT, barwa, zawiesina ogólna i pH). Phoslock jako jedyny...
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Turre cum capellis suis – identification of an earlier phase of the Holy Cross church at Tar – Stancija Blek (Tar-Vabriga – Torre-Abrega, Istria)
PublicationThe paper reports the results of the first campaign of excavations at the Church of the Holy Cross near Stancija Blek (Tar-Vabriga – Torre-Abrega municipality, Istria), which is close to the multiphase settlement of Old Tar. A trial trench behind the rear wall of the church and along its southern perimetral wall revealed an earlier building and one grave. Though the uncovered remains are scanty, several distinct architectural...
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The Administration of Hyaluronic Acid into the Temporomandibular Joints’ Cavities Increases the Mandible’s Mobility: A Systematic Review and Meta-Analysis
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INFLUENCE OF THE DEGREE OF EJACULATE DILUTION ON THE RESULTS OF THE ASSESSMENT OF MOTILITY OF SPERM OF BREEDING BULLS OBTAINED BY TWO METHODS
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Charge density wave, enhanced mobility, and large nonsaturating magnetoresistance across the magnetic states of HoNiC2 and ErNiC2
PublicationWe report on magnetotransport and thermoelectric properties of two ternary carbides HoNiC2 and ErNiC2 hosting both charge density wave and long-range magnetic order. In the charge density wave state, both compounds show relatively large magnetoresistance MR ≈ 150% in HoNiC2 and ≈ 70%in ErNiC2 at a magnetic field of 9 T and temperature as low as 2 K. This positive field-linear magnetoresistance shows no signatures of saturation....
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Molecular mobility of water protons under interaction with chemically modified starches. DSC and HMR-relaxation investigations
PublicationThe change of water protons mobility in the system chemically modified starches – water were investigated by DSC and NMR-relaxation methods. The amount of unfrozen water at subzero temperature as well as additional unfrozen water which appears after gelatinization have lower values for chemically modified starches in comparison with the native starch. The proton spin-spin relaxation time Т2 for chemically modified starch samples,...
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Effect of User Mobility upon Trust Building among Autonomous Content Routers in an Information-Centric Network
PublicationThe capability of proactive in-network caching and sharing of content is one of the most important features of an informationcentric network (ICN). We describe an ICN model featuring autonomous agents controlling the content routers. Such agents are unlikely to share cached content with other agents without an incentive to do so. To stimulate cooperation between agents, we adopt a reputation and trust building scheme that is able...
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Comparative analysis of IP-based mobility protocols and fast handover algorithms in IEEE 802.11 based WLANs
PublicationA rapid growth of IP-based networks and services created the vast collection of resources and functionality available to users by means of an uniform method of access - an IP protocol. At the same time, advances in design of mobile electronic devices allowed them to reach utility level comparable to stationary, desktop computers, while still retaining their mobility advantage. Unfortunately, the base IP protocol does not perform...
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Effects of the Covid-19 travel restrictions on metropolises mobility: empirical evidence from the Tricity metropolis (Poland)
PublicationThis paper aims to assess changes in mobility and modal shift caused by COVID-19 travel restrictions among the residents of Gdańsk Bay Metropolis (Poland). Measurement’s moments were assumed in periods differing in the level of restric- tions. The computer-assisted telephone interview (CATI) was carried out in November and December 2020. The results did not confirm the expected modal shift. However, significant changes in the number...
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Managing change through team building in the context of organizing Erasmus+ mobility projects at the Gdańsk Tech Library
PublicationThe article discusses managing change through team building in the context of organizing Erasmus+ mobility projects in the Gdańsk University of Technology Library as the main strategy which contributed to the projects’ success. The authors describe the projects realized in the years 2017-2019 within the scope of the Erasmus+ programme. The organizers decided to take a responsible and active approach towards managing change and...
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30-Day Morbidity and Mortality of Bariatric Surgery During the COVID-19 Pandemic: a Multinational Cohort Study of 7704 Patients from 42 Countries
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Applications of the max-min fairness principle in telecommunication network design
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A polynomial algorithm for solving a general max‐min fairness problem
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Architektura jako sztuka - ależ tak! Dziś wobec wczoraj
Publicationwciąż toczy sie spór o artystyczna stronę działalności architektów i w zwiazku z tym czynnika sztuki w architekturze; jeszcze jeden glos w dyskusji.
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Realizacja usługi Fax w sieci z technologią IP
PublicationZastosowanie technologii IP jako platformy usług telekomunikacyjnych wymaga realizacji przez tą sieć usługi Fax. Niestety specyfika tej usługi oraz właściwości sieci z protokołem IP stwarzają szereg problemów przy praktycznej jej realizacji. W niniejszym artykule przedstawiono dwa sposoby realizacji usługi Fax w postaci aplikacji SIP-t31modem oraz Terminal-T.38. Oba rozwiązania poddano testom i omówiono uzyskane wyniki.
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Enhanced oxygen mobility by doping Yb in BaGd1-xYbxMn2O5+δ double perovskite-structured oxygen storage materials
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Mobility and bioavailability of mercury in sediments of the southern Baltic sea in relation to the chemical fractions of iron: Spatial and temporal patterns
PublicationMarine sediments play a significant role as reservoirs for mercury (Hg), a bioaccumulative toxic pollutant that poses risks to human and ecosystem health. Iron (Fe) has been recognized as an influential factor in the complexation and bioavailability of Hg in sediments. However, limited studies have investigated the interactions between the chemical fractions of these elements in natural settings. This study aims to examine the...
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Mobility and bioavailability of mercury in sediments of the southern Baltic sea in relation to the chemical fractions of iron: Spatial and temporal patterns
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Synsedimentary seismotectonic features in Triassic and Cretaceous sediments of the Intrasudetic Basin (U Devíti křížů locality) – regional implications
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Morphology control via dual solvent crystallization for high-mobility functionalized pentacene-blend thin film transistors
PublicationWe present an approach to improving the performance of solution processed organic semiconductor transistors based on a dual solvent system. We here apply this to a blend containing the π-conjugated small molecule 6,13 bis(triisopropylsilylethynyl) pentacene (TIPS-pentacene) and polystyrene, which acts as an inert binder. Using a semiconductor-binder solution of two solvents, where the main solvent is a better solvent of the small...
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Tax support mechanisms for research and development projects in EU countries
Open Research DataOne of the important areas requiring special support from the state are activities in pro-innovative investments. Tax incentives allocated to research and development are used by practically all European Union countries. Their aim is to persuade entities conducting business activity to invest in the so-called new technologies - defined as the area of...
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Value of tax preferences by areas of support and types of taxes in 2013
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.
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Value of tax preferences in 2009-2015 as a percentage of Polish GDP
Open Research DataThis research data shows the percentage of the amount of tax preferences as a percentage of Polish GDP between 2009-2015. The data contained in this dataset has been collected by the Polish Ministry of Finance.
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Value of tax preferences by areas of support and types of taxes in 2014
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2014.
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Value of tax preferences by areas of support and types of taxes in 2011
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2009
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2010
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2010.
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Indicators describing the effectiveness of tax systems of selected OECD countries
Open Research DataThe following research data include indicators describing the effectiveness of the tax administration activity in Poland compared to selected countries. In economic understanding efficiency is measured by the calculation of the expenditure of funds spent on its operation and performance of statutory functions. In this respect, the basic indicator is...
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Value of tax preferences by areas of support and types of taxes in 2012
Open Research DataThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2012.
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Results of research on the SME sector in the context of applying tax reliefs
Open Research DataThis dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.
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Upper corporate income tax rates CIT in EU countries (in%).
Open Research DataIn 2000, CIT rates were quite varied; in Ireland and Lithuania it was 24%, and in Germany it was nearly 52%. For all EU countries, the average CIT rate was at the level of 32%, but in the following years the rate decreased to reach the level of around 22.5%. The largest reductions in the CIT rate were introduced by Bulgaria and Germany. Particularly...
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Top personal income tax rates (PIT) in EU countries (in%).
Open Research DataWhen analyzing the historical PIT rates, it should be noted that in 2000 the average rate was almost 45%. The highest income tax (approx. 60%) was imposed in Belgium, Denmark, as well as in the Netherlands and France. On the other hand, the lowest (25%) rates were recorded in Estonia and Latvia, which were not yet members of the European Union. In the...
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The level of Knowledge and use of tax exemptions for R&D activities
Open Research DataThe following research data contains the answers of 259 entrepreneurs to questions regarding tax reliefs and exemptions for research and development activities. As part of the study answers to the following questions were obtained:Have you ever used the tax relief for new technologies / R&D?Has your company acquired a license / software (intangible...