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Search results for: corporate tax
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Zarządzanie tożsamością w organizacjach na różnych poziomach zagregowania
PublicationNiniejszy artykuł stanowi naukową refleksję nad pojęciem tożsamości grupowej, odnoszonej do przedsiębiorstw oraz ich agregatów, określanych przez autorkę mianem „organizacji na wyższych poziomach zagregowania”. Głównym celem artykułu jest przegląd literatury z zakresu tożsamości przedsiębiorstwa, a na tej podstawie próba ustalenia czym jest taka tożsamość i co się na nią składa. Na wstępie autorka przedstawia definicje tożsamości...
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Satellite pump and motor
PublicationThe article describe the design and operation of a prototype of satellite pump and a prototype of satellite motor. In both machines, the operating mechanism consists of a non-circular gear with external teeth (rotor), non-circular gear with internal teeth (curvature), and ten gear wheels which cooperate with the rotor and the curvature. The differences between the commutation unit in the pump and the commutation unit in the motor...
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Corporate Finance (BIM 22/23)
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Corporate Governance summer term 2024
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Neutralising Responsibility: A Critical Analysis of an Airline’s Climate Disclosures
PublicationSustainability reporting provides companies with a medium through which they can communicate their non-financial impacts to stakeholders. The airline industry has been much at the centre of the climate change debate in recent years, which is why it is hardly surprising that airlines seek to take a proactive stance in such reporting. This study critically assesses how an airline based in the Scandinavian region constructs sustainability...
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Overproduction of homoserine O-acetyltransferase (CaMet2p) native and His-tag versions.
Open Research DataEnzyme of fungal L-methionine biosynthetic pathway: homoserine O-acetyltransferase (Met2p) 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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Akcjonariat pracowniczy w prywatyzacji przedsiębiorstw państwowych w Polsce **2002, 231 s. 7 rys. 34 tab. 19 wykr. maszyn. Rozprawa doktorska/12.03.2003/ WZiE
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Crystal structure and physical properties of Mg6Cu16Si7-type M6Ni16Si7, for M=Mg, Sc, Ti, Nb, and Ta
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Ab-initio investigations for structural, mechanical, optoelectronic, and thermoelectric properties of Ba2SbXO6 (X Nb, Ta) compounds
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Metrology and Instruments [ Метрологія та прилади / Metrologia ta prylady ]
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Corporate Finance summer sem. 2022/2023
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Zbigniew Sikora prof. dr hab. inż.
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Mechanical properties of single V2O5 nanocrystal - nanoindentation measurement in control of the max-load
Open Research DataThe DataSet contains the nanoindentation curves (indentation force Fn vs penetrationPd) for a single V2O5 nanocrystal supported on a substrate. The measurements were performed in control of the maximum load of Berkovich indenter force from 2 to 50 mN.
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Mechanical properties of single V2O5 nanocrystal - nanoindentation measurement in control of the max-depth
Open Research DataThe DataSet contains the nanoindentation curves (indentation force Fn vs penetrationPd) for a single V2O5 nanocrystal supported on a substrate. The measurements were performed in control of the maximum depth of Berkovich indenter penetration: 60, 70, and 100 nm.
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9-(tert-Butylamino)acridine. Acta Cryst. E**2002 vol. 58 s. o458-o460, 2rys. 2 tab. bibliogr. 11 poz. 9(tert-Butyloamino)akrydyna.
PublicationTytułowy związek występuje w krysztale w aminowej formie tautomerycznej. Re-szta akrydyny jest lekko zgieta wzdłuż linii C9-N10. Orientacja grupy t-bu-tyloaminowej umożliwia sprzężenie pomiędzy parą elektronową azotu aminowegoi elektronami ă pierścienia akrydynowego. W strukturze krystalicznej wystę-puje wiązanie wodorowe pomiędzy atomem azotu pierścienia akrydynowego i eg-zocykliczną grupą NH.
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Mechanical and Thermal Properties of W-Ta-B Coatings Deposited by High-Power Impulse Magnetron Sputtering (HiPIMS)
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Effect of electron count and chemical complexity in the Ta-Nb-Hf-Zr-Ti high-entropy alloy superconductor
PublicationHigh-entropy alloys are made from random mixtures of principal elements on simple lattices, stabilized by a high mixing entropy. The recently discovered body-centered cubic (BCC) Ta-Nb-Hf-Zr-Ti high-entropy alloy superconductor appears to display properties of both simple crystalline intermetallics and amorphous materials; e.g., it has a well-defined superconducting transition along with an exceptional robustness against disorder....
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Muhammad Mushafiq MSc
PeopleDoctoral student at the Faculty of Management and Economics. Muhammad Mushafiq has high interest in the research of corporate finance and risk management. He previously holds Masters of Science in Finance with Magna Cum Laude and Bachelor of Business Administration in Marketing and Finance with highest position. His research has appeared in the Journal of Retailing & Consumer Services, International Journal of Emerging Markets...
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Dicyclohexylammonium benzenethiolate. Acta Cryst. Sect. E Struct. Rep. [on-line]**2003 vol. 59 s. o765-o766, 2 rys. 2 tab. bibliogr. 11 poz. tiofenolan dicykloheksyloamoniowy.
PublicationZwiązek o wzorze C12H24N+ x C6H5S- został otrzymany poprzez reakcję tiofeno-lu z dicykloheksyloaminą. Oba fragmenty jonowe powiązane są w długie łańcu-chy poprzez wiązania N-H...S. Strukturę cząsteczkową i krystaliczną wyzna-czono posługując się rentgenowską analizą strukturalną.
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Broadband/Dual-band Metal-Mountable UHF RFID Tag Antennas: A Systematic Review. Taxonomy Analysis, Standards of Seamless RFID System Operation, Supporting IoT implementations, Recommendations and Future Directions
PublicationThe employment of broadband/dual-band ultra-high frequency (UHF) radio frequency identification (RFID) tag antennas contributes to the growth of RFID technology, with many potential implications, such as the increase of international trade, and reducing costs thereof. This study presents all reported articles on RFID tags for metal objects that can work seamlessly across different countries. Moreover, it addresses all available...
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How to achieve sustainability?-Employee's point of view on company's culture and CSR practice
PublicationThe people are the company. This study aims to examine the structure of relationships between company culture, performance, corporate social responsibility (CSR), and reputation, as seen from the employee's perspective, to determine which company culture factors most influence CSR practice and, as a result, sustain a company's development and improve its performance. To accomplish this goal, we conducted a survey among employees...
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Research-by-design Best Practices in Architectural Lighting Design: Defragmenting Research Theories for their Effective Use in the Practice of Architectural and Spatial Design After Dark
Publication"This paper aims to combine theory and applied science; academia and practice for the creative transformation of spaces after dark taking into account a consistent environmental awareness. It is based on the premise that design research in the realm of architectural lighting design should function as a development of practice, instead of being a distraction to it. Architectural lighting design is a field within architecture and...
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Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN
Open Research DataAn example of a tax that is proportionally divided between the state (government administration) and local governments is the personal income tax. The following dataset presents the income tax revenues to the central budget, as well as the cities that obtain the highest income from the above tribute. The COVID-19 pandemic has an impact on the financial...
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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research DataVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
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Introduction of SAF-T in selected European countries together with applicable national names
Open Research DataAmong the methods used by individual countries in norder to seal the tax collection the introduction of the Standard Audit File for Tax is one of the most important ones.
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Effect of isovalent substitution on microstructure and phase transition of LaNb1−xMxO4 (M=Sb, V or Ta; x=0.05–0.3)
PublicationLaNb1−xMxO4 oxides with pentavalent elements of different ionic sizes (M=Sb, Ta and V, x=0.05–0.3) were synthesized by the solid state reaction method. Special interest was devoted to the antimony substituted lanthanum niobate which is a new material in this group. Rietveld analysis of the X-ray diffraction patterns was used to determine the influence of the material composition on unit cell parameters. On the basis of dilatometric...
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Employment structure by enterprise size in Poland in 2010-2014
Open Research DataMicro, small and medium-sized enterprises employ in total nearly 70% of all employees working in the corporate sector. Micro enterprises play a decisive role in this respect, accounting for nearly 40% of all employees. This dataset contains data showing the structure of the number of employees in enterprises in 2010-2014.
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PIT revenues in 2012-2021 in PLN billion
Open Research DataTaxes are the primary source of income for the state budget and local government units. Tax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons operating on...
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Hybrid Approach in Project Management - Mixing Capability Maturity Model Integration with Agile Practices
PublicationThis paper introduces an idea of hybrid approach in managing software development projects. The main goal of this research is to prove that it is possible to design consistent method for managing software development projects which is based on different corporate standards and methods. Authors also want to show that this new hybrid approach is beneficial for IT organization, triggers synergy effects and brings software development...
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KM supported process improvement
PublicationThe corporate universe nowadays is full of change initiatives andimprovement philosophies. However,only few have proved successful enough to be integrated into regular operations a worldwide leading companies.In this context Six Sigma projects and Lean action workouts emerge as he most effective practices.In this paper we argue that there is a considerable potential to enhance them using Knowledge Management methodology and benefit...
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Corporate Social and Environmental Responsibility - TOO4TO Project - 2023
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Hsi-An Chiao Tung Ta Hsueh/Journal of Xi'an Jiaotong University
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Rukopysna ta Knyzhkova Spadshchyna Ukrainy-Manuscript and Book Heritage of Ukraine
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Cities that obtain the highest revenues from PIT in 2021 in PLN billion
Open Research DataTax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons that operate on the market.
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CSR in Polish SMEs: From Perception to Love: Examples of Socially Engaged Firms from Pomeranian Region
PublicationNotwithstanding the worldwide increasing awareness of the importance of social issues in nowadays business management, Polish small and medium enterprises seem to remain in the group of followers, certainly not leaders of corporate social responsibility (CSR) movement, and this despite an important dissemination efforts by numerous institutions. The aim of this paper is to present the bumpy road to the implementation, still incomplete,...
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Development of a solventless stir bar sorptive extraction/thermal desorption large volume injection capillary gas chromatographic-mass spectrometric method for ultra-trace determination of pyrethroids pesticides in river and tap water samples
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Efektywny 4-węzłowy element skończony o wzbogaconym polu odkształceń w nieliniowej 6-parametrowej teorii powłok.**2005, 144 s. 85 rys. 20 tab. bibliogr. 127 poz. maszyn.
PublicationCelem rozprawy doktorskiej było opracowanie efektywnego elementu skończonego, bazującego na technice wzbogaconych odkształceń w nieliniowej 6-parametrowej teorii powłok.Omówiono podstawy mechaniki powłok oraz działania na grupie obrotów SO(3).Wprowadzono i zlinearyzowano zmodyfikowaną zasadę wariacyjną Hu-Washizu.Omówiono techniki interpolacji i akumulacji pol niewiadomych z uwzględnieniem grupy obrotów SO(3).Omówiono koncepcję...
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Average CIT rate in European Union countries in 2008, 2010, 2012, 2014 and 2016 (in%)
Open Research DataThe following data presents the average CIT rate in European Union countries between 2008-2016 .
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Rare earth ions doped K 2 Ta 2 O 6 photocatalysts with enhanced UV–vis light activity
PublicationNew rare earth-doped K2Ta2O6 photocatalysts were successfully synthesized by hydrothermal method. The effect of dopant type (Y,Yb,Ho,Pr,Er) and amount of rare earth precursor (2,4,8 and 10 mol%) on the physicochemical and photocatalytic properties of RE-K2Ta2O6 have been investigated. All as-prepared materials were characterized by UV–vis diffuse reflectance spectroscopy, Brunauer-Emmett-Teller specific surface area measurement,...
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Marketing a społeczna odpowiedzialność biznesu – sprzeczne idee?
PublicationNegatywny wizerunek marketingu postrzeganego jako koncepcja kreująca nowe potrzeby i nakłaniająca klientów do zwiększania konsumpcji spowodował, że marketing wydaje się być sprzeczny z ideą rozwoju zrównoważonego i społecznej odpowiedzialności biznesu. W artykule przedstawiono rozważania czy rzeczywiście tak jest i czy stosowanie działań marketingowych jest rozbieżne z celami rozwoju zrównoważonego . Stwierdzono, że realizowanie...
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CSR in Polish SMEs- from perception to infatuation. Examples of socially engaged firms from Pomeranian Region
PublicationDespite the increasing worldwide awareness of the importance of social issues in con-temporary business management, Polish small and medium-sized enterprises seem to re-main in the group of followers, certainly not leaders, of the corporate social responsibility (CSR) movement, and this despite important dissemination efforts by numerous institu-tions. The aim of this paper is to present the bumpy road to the (still incomplete)...
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Design of microstrip antenna subarrays: a simulation-driven surrogate-based approach
PublicationA methodology for computationally efficient simulation-driven design of microstrip antenna subarrays is presented. Our approach takes into account the effect of the feed (here, a corporate network) on the subarray side-lobe level and allows adjustment of both radiation and reflection responses of the structure under design within a single automated process. This process is realized as surrogate-based optimization that produces...
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Simulation-Driven Design of Microstrip Antenna Subarrays
PublicationA methodology for computationally efficient simulation-driven design of microstrip antenna subarrays is presented. Our approach takes into account the effect of the feed (e.g., a corporate network) on the subarray side lobe level and allows adjusting both radiation and reflection responses of the structure under design within a single automated process. This process is realized as surrogate-based optimization that produces designs...
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Tworzenie wartości dla akcjonariuszy w świetle nadzoru korporacyjnego
PublicationDuży odsetek spółek publicznych w Polsce nie tworzy wartości dla akcjonariuszy. Zaprezento-wano wyniki badań dotyczących wpływu struktur własności na efektywność działania spółek pu-blicznych. Badania te nie były w stanie wyjaśnić w wystarczającym stopniu zjawiska destrukcji warto-ści. Starano się wykazać, że jedną z przyczyn tego zjawiska jest transfer wartości. Zalicza się go do głównych problemów nadzoru korporacyjnego. Szczególna...
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Synteza i analiza wieloetapowego klasyfikatora Fishera.**2002 s. 108, rys.,tab. w rozdz. bibliogr. 92 poz. maszyn. Rozprawa doktorska (08.07.2002) Promotor: doc. dr hab. inż. Witold Malina
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Tri-tert-butoksysilanotiolany kobaltu.**2003, 109 s. 43 rys. 12 tab. bib-liogr. 123 poz. maszyn. Rozprawa doktorska /05.03.2003/ Wydz. Chem. Promotor: dr hab. inż. B. Becker.
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Strategie rozwoju lokalnego wybranych gmin województwa pomorskiego.**2003,260 s. 17 rys. 37 tab. 20 wykr. bibliogr. 330 poz. Rozprawa doktorska (10.12.2003) Promotor: prof. dr hab. M. Daszkowska
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VAT rates in particular member states of the European Union in 2015
Open Research DataUnder European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to...
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CSR and innovation or CSR as non-technological innovation
PublicationThis chapter investigates the relationship between Corporate Social Responsibility (CSR) and innovation process. There is an ongoing discussion in the literature regarding this relationship, in particular on its one- or bidirectional nature and possible antecedents or mediating factors. This research addresses this gap and aims to provide more conceptual clarity and synthesize the different types of relationships between CSR and...
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Insight into the influence of polymer topological structure on the exfoliation of clay in polystyrene matrix via annealing process
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