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Search results for: tax preferences
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MRI-Derived Subcutaneous and Visceral Adipose Tissue Reference Values for Children Aged 6 to Under 18 Years
PublicationThe assessment of body composition in pediatric population is essential for proper nutritional support during hospitalization. However, currently available methods have limitations. This study aims to propose a novel approach for nutrition status assessment and introduce magnetic resonance imaging (MRI)-derived subcutaneous and visceral fat normative reference values. A total of 262 healthy subjects aged from 6 to 18 years underwent...
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A simplified approach to determine the expiration date of certified reference material based on the results of monitoring long-term stability
PublicationAll components of the quality assurance (QA) system for measurement results depend heavily on certified reference materials (CRMs). There is a need for a comprehensive discussion of the stability study using the CRM statistical method. Monitoring involves periodic sampling and analysis of the CRM at predetermined intervals to continuously monitor stability without compromising its integrity. The obtained stability data is then...
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On Computationally-Efficient Reference Design Acquisition for Reduced-Cost Constrained Modeling and Re-Design of Compact Microwave Passives
PublicationFull-wave electromagnetic (EM) analysis has been playing a major role in the design of microwave components for the last few decades. In particular, EM tools allow for accurate evaluation of electrical performance of miniaturized structures where strong cross-coupling effects cannot be adequately quantified using equivalent network models. However, EM-based design procedures (parametric optimization, statistical analysis) generate...
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Reinforced aluminium reference measurement R63 – earlier tests
Open Research DataPreliminary testing of aluminium alloys against 100Cr6 steel ball. Preparation to tests on wear of Al6061 alloy in ball on disk experiment. Research on the reinforcing effect of aluminium alloy injection reinforcement with TiN and WC powders in laser remelted surface layer.
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Reinforced aluminium reference measurement Result1 – earlier tests
Open Research DataPreliminary testing of aluminium alloys against 100Cr6 steel ball. Preparation to tests on wear of Al6061 alloy in ball on disk experiment. Research on the reinforcing effect of aluminium alloy injection reinforcement with TiN and WC powders in laser remelted surface layer.
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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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Superconductivity of Ta-Hf and Ta-Zr alloys: Potential alloys for use in superconducting devices
PublicationThe electronic properties relevant to superconductivity are reported for bulk Ta-Hf and Ta-Zr body centered cubic alloys, in a large part to determine whether their properties are suitable for potential use in superconducting qbits. The body centered cubic unit cell sizes increase with increasing alloying. The results of magnetic susceptibility, electrical resistivity, and heat capacity characterization are reported. While elemental...
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Anna Mietlarek-Kropidłowska dr inż.
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Mechanism of Biofilm Formation on Installation Materials and Its Impact on the Quality of Tap Water
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Threshold Attendance under Soft-Crash Model: TAG Protocol and Markovian Analysis
PublicationA realistic and systematic network evaluation should subsume an availability model and a failure model. We combine a "hard availability" model we call threshold attendance, whereby a certain minimum number of network elements must be present at any time, with a soft-crash failure model, whereby after experiencing a failure, a network element is still able to function correctly for a while in an emergency mode at a risk of a major...
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Coincidental Detection of Gastrointestinal Stromal Tumors During Laparoscopic Bariatric Procedures—Data and Treatment Strategy of a German Reference Center
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In Reference to The Challenges of Pharmacotherapy of SARS-CoV-2 Infection in Patients With Sudden Sensorineural Hearing Loss Due to COVID-19
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The accessibility, necessity, and significance of certified reference materials for total selenium content and its species to improve food laboratories' performance
PublicationMicronutrients are one of the most important groups of nutrients that our body needs daily in trace amounts to tackle deficiencies. Selenium (Se) is a mineral that occurs naturally in foods and is an essential component of selenoproteins that support the healthy functioning of the human body. Therefore, monitoring dietary Se concentrations must be a higher priority to meet daily intakes. Fulfillment can be addressed through applying...
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The significance of the underground experience: Selection of reference design cases from the underground public transport stations and interchanges of the European Union
PublicationAbstract Background Recent research into the way public transport users appreciate stations and interchanges has highlighted several key aspects. Importantly, the optimization of these facilities should not simply aim to resolve dissatisfiers, but should also focus on addressing satisfiers, through the incorporation of factors such as comfort and experience. ‘Soft requirements,’ which have emerged in architecture and urban design,...
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Multiple reference frame theory in the synchronous generator model considering harmonic distortions caused by nonuniform pole shoe saturation
PublicationThe paper describes a synchronous generator model developed based on the multiple reference frame theory. The main physical phenomena included in the model are the machine armature non-sinusoidal voltage waveform and the influence of armature current in load conditions on the armature voltage waveform higher harmonic components. The modified multiple reference frame theory model is proposed. In this modified theory model the field...
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Current harmonic controller in multiple reference frames for series active power filter integrated with 18-pulse diode rectifier
PublicationThe paper presents the control system and selected results of experimental tests of the AC/DC power converter consisting of an 18-pulse diode rectifier based on coupled reactors and a serial active power filter. Proportional integral controllers with decoupling components are implemented in multiple reference frames for selective line current harmonic suppression. The regulator is provided with a backtracking anti-windup mechanism...
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List of public benefit organizations that in 2020 received 1% of the tax due for 2019
Open Research DataThe possibility of transferring 1% of personal income tax was introduced by the Act on Public Benefit and Volunteer Work in 2003, and specific provisions specifying who and how can transfer 1% of tax are included in the Personal Income Tax Act. In order to be able to accept 1% of income tax, first of all, the organization (or other authorized entity)...
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Influence of intermixing at the Ta/CoFeB interface on spin Hall angle in Ta/CoFeB/MgO heterostructures
PublicationWhen a current is passed through a non-magnetic metal with strong spin-orbit coupling, an orthogonal spin current is generated. This spin current can be used to switch the magnetization of an adjacent ferromagnetic layer or drive its magnetization into continuous precession. The interface, which is not necessarily sharp, and the crystallographic structure of the nonmagnetic metal can both affect the strength of current-induced...
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Aleksandra Romanowska dr inż.
PeopleEmployee in the Highway and Transportation Engineering Department at the Faculty of Civil and Environmental Engineering, Gdansk University of Technology, Poland. Her research interests include: modelling of road traffic, road safety, trip generation, transport behaviour and preferences of academic societies, planning sustainable urban mobility. In 2019 she was granted a PhD degree, under the supervision of Prof. Kazimierz Jamroz...
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India and France bilateral partnership for advancing strategic autonomy in the Indo-Pacific region: Special reference to the Indo-French strategic partnership
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Does diclofenac act like a photosynthetic herbicide on green algae? Chlamydomonas reinhardtii synchronous culture-based study with atrazine as reference
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Environmentally acceptable lubricants (EAL) compared with a reference mineral oil as marine stern tube bearing lubricant – Experimental and theoretical investigations
PublicationThe purpose of this research is to indicate the potential differences in bearing characteristics resulting from the application of different lubricant types with the same viscosity grade. The effect of different environmentally acceptable lubricants (EALs) on hydrodynamic journal bearing properties is studied experimentally and compared to the properties obtained after lubrication with a reference mineral oil. The results of the...
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Equivalence of on-line and reference methods for measurement of pm10 = Równoważność metod pomiarowych on-line i odniesienia stosowanych do oznaczania pm10
PublicationW badaniach nad równoważnością wyników otrzymanych za pomocą pomiaru ciągłego PM10 w stosunku do metody odniesienia stosuje się nienormatywny przewodnik unijny "Demonstration of Equivalence of Ambient Air Monitoring Methods. EC Working Group on Guidance for the Demonstration of Equivalence". W pracy omówiono sposób postępowania wg tego przewodnika. Na podstawie testu terenowego przeprowadzonego na terenie Gdańska w latach 2010-2011...
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Biocomposites from recycled resources as candidates for laboratory reference material to validate analytical tools used in organic compounds emissions investigation
PublicationA suitably chosen reference material should meet specific criteria like representing one of the compound classes most commonly occurring in indoor materials as well as having optimal long-term stability during storage and transport to its destination point and having a compact size. The described interdisciplinary pilot research was aimed to develop and characterize a polymer-based candidate for the laboratory reference material...
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Relation of the polymorphism of cyp51A sequence and the susceptibility of Aspergillus fumigatus isolates to triazoles determined by commercial gradient test (Etest) and by reference methods
PublicationThe aim of this study was to evaluate the accuracy of commercial gradient test (Etest) in the detection of triazole resistant Aspergillus fumigatus isolates using reference microdilution methods and the analysis of sequences of the cyp 51A gene. The study was performed on twenty clinical isolates which were identified as Aspergillus fumigatus based on the DNA sequences of the ITS1-2 fragment of ribosomal DNA and the β-tubulin gene,...
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EDS1-Dependent Cell Death and the Antioxidant System in Arabidopsis Leaves is Deregulated by the Mammalian Bax
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Effects of the polyhistidine tag on kinetics and other properties of trehalose synthase from Deionococcus geothermalis
PublicationTwo recombinant trehalose synthases from Deinococcus geothermalis (DSMZ 11300) were compared. A significant influence of the artificial polyhistidine tag was observed in protein constitution. The recombinant trehalose synthase from D. geothermalis with His6 -tag has a higher K m value of 254 mM, in comparison with the wild-type trehalose synthase (K m 170 mM), and displayed a lower activity of maltose conversion when compared...
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Experimental investigation on heat pipes supported by soy wax and lauric acid for electronics cooling
PublicationThis paper presents an experimental study of heat pipes for electronics cooling that were supported by energy storage materials (i.e. phase change materials - PCMs) coated at the adiabatic section. The PCMs utilized included two materials, namely lauric acid and soy wax, the latter being considered as a more cost-effective alternative. The study focused on three different powers: 20 W, 25 W, and 30 W. Both heating, cooling, and...
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Improved magnitude estimation of complex numbers using alpha max and beta min algorithm
PublicationThe paper presents an improved algorithm for calculating the magnitude of complex numbers. This problem, which is a special case of square rooting, occurs for example, in FFT processors and complex FIR filters. The proposed method of magnitude calculation makes use of the modified alpha max and beta min algorithm. The improved version of the algorithm allows to control the maximum magnitude approximation error by using an adequate...
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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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Pharmacophore models based studies on the affinity and selectivity toward 5-HT1A with reference to α1-adrenergic receptors among arylpiperazine derivatives of phenytoin
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A Review of Crop Protection Methods against the Twospotted Spider Mite—Tetranychus urticae Koch (Acari: Tetranychidae)—With Special Reference to Alternative Methods
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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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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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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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Sylwester Kaczmarek dr hab. inż.
PeopleSylwester Kaczmarek received his M.Sc in electronics engineering, Ph.D. and D.Sc. in switching and teletraffic science from the Gdansk University of Technology, Gdansk, Poland, in 1972, 1981 and 1994, respectively. His research interests include: IP QoS and GMPLS and SDN networks, switching, QoS routing, teletraffic, multimedia services and quality of services. Currently, his research is focused on developing and applicability...
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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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Mechanisms for supporting electric vehicle purchasers in selected European countries in 2011-2016
Open Research DataThe European authorities have not developed a single common preference model for electric car buyers within the Union. Different countries have decided on different solutions. The following dataset presents mechanisms for supporting electric vehicle purchasers in selected European countries in years 2011-2016, including both economical (in the form...
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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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Biostability of Tap Water—A Qualitative Analysis of Health Risk in the Example of Groundwater Treatment (Semi-Technical Scale)
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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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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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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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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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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...