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Search results for: tax reform
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Antioxidative properties of some vegetable products traditional for diets in Central European diet - short report
PublicationBadania nad przeciwutleniającymi właściwościami wybranych warzywnych produktów spożywczych prowadzone były przy użyciu testu ABTS i testu kometkowego. Wykazano, że spośród badanych produktów najwyższą aktywność przeciwutleniającą wykazywał koncentrat buraczany oraz kiszona kapusta. Sok z kiszonej kapusty w badaniach przy użyciu komórek białaczki i testu kometkowego miał zdolność ochrony komórek przed aktywnymi formami tlenu.
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Scaling scrum with a customized nexus framework: A report from a joint industry‐academia research project
Publicationespite a wide range of scaling frameworks available, large-scale agile transformations are not straightforward undertakings. Few organizations have structures in place that fit the predefined workflows – while once one applies an off-the-shelf framework outside of its prescribed process, guidance quickly runs out. In this paper, we demonstrate how to instantiate a method configuration process using a lightweight experimental approach...
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The Conference Report of Why R? Turkey 2022: The First R Conference with Call For Papers in Turkey
PublicationWhy R? Turkey 2022 was a non-profit conference that aimed to bring Turkish R users together and encourage them to attend the R conferences. The targeted audience of the conference consisted of, data scientists, data analysts, and all R users from academia and industry. The three-day conference, which consisted of several events such as workshops, regular talks, lightning talks, short tutorials, and panels, was free of charge and...
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Ekonomiczne uwarunkowania funkcjonowania niepublicznych zakładów opieki zdrowotnej w warunkach reformy służby zdrowia na przykładzie województw z północno-wschodniej Polski.
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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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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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Oceny: do czego tak naprawdę motywują uczniów?
EventsRozprawmy się z mitem ocen jako skutecznym narzędziem w procesie uczenia się.
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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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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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Wpływ form zatrudnienia na koszty pracy
PublicationStreszczenie rozprawy doktorskiej pt. "Wpływ form zatrudnienia na koszty pracy"Praca składa się ze: wstępu, czterech rozdziałów oraz zakończenia. Konstrukcja pracy była zdeterminowana jej celem i zakresem, a jej treść koncentruje się na ekonomicznych kosztach różnych form zatrudnienia.W rozdziale pierwszym, zatytułowanym "Formy zatrudnienia oraz warunki formalno-prawne ich stosowania", przedstawiono możliwości ekonomiczne i prawne...
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Programming Geometry as a Creative Play with Architectural Form
PublicationIn the twenty-first century "programming" is the key word that opens unprecedented opportunities for design and materialization of geometrically complex architectural objects. From the digital designer perspective programming geometry can be seen as a creative play with a form and a process of generation/exploration as well as the possibility of applying the computing power as a co-designer in the process of finding solutions for...
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Cluster organization as a form of non-technological innovation
PublicationThe paper aims to investigate the relationships that cluster enterprises develop with their environment through participation in cluster organization (CO). The authors report the findings from a qualitative study carried out in the Lubusz Metal Cluster. The main research strategy is case study. An in-depth individual interview was used to collect the data, and qualitative content analysis and coding for its analysis. The study...
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Rodzinne występowanie choroby Bourneville'a-Pringle'a - opis przypadku = Familial Bourneville-Pringle disease - a case report
PublicationStwardnienie guzowate (choroba Bourneville'a - Pringle'a ) to wielonarządowa choroba uwarunkowana genetycznie, należąca do grupy fakomatoz. Częstość jej występowania ocenia się na od 1:6000 do 1:20 000. Występowanie rodzinne stwierdza się w ok. 20-30% przypadków (dziedziczenie autosomalne dominujące)
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Expression of genes associated with BMP signaling pathway in porcine oocytes before and after IVM – a microarray approach
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Protein oligomerization is the biochemical process highly up-regulated in porcine oocytes before in vitro maturation (IVM)
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Ability of paramedics to perform intraosseous access. A randomized cadaver study comparing EZ-IO® and NIO® devices
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Consensus conference: Implementing treatment recommendations on yttrium-90 immunotherapy in clinical practice – Report of a European workshop
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Antibiotic usage at a clinical paediatric hospital before and after the implementation of actions related to the hospital antibiotic policy
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Non-specific signs of neuroinfection after a tick bite in a 10-year-old boy – a case report
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International conference “Images of Europe in Transition”, Kiev/Ukraine, 25th-26th november 2016 Conference report
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Report no WOiO/II/67/2015 - Expertise about load capacity of twistlock foundation and sliding foundation
PublicationCustomer delivered to Laboratory 17 elements - twist lock foundations and sliding lock foundations (ship equipment for container lashing). Elements were selected from production series. Each element was loaded for braking load. After test visual inspection had been performed. The expertise contains: description of tested elements, test assumptions, test stand, results and conclusions
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Report on investigation of turbine blade from main engine turbocharger 420.34 from M/V "Nordstraum"
PublicationWykonano badania pęknięcia na łopatce turbiny turbodoładowania silnika głównego. Ustalono, ze przyczyną pęknięcia była korozja międzykrystaliczna.
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Grzyby wielkoowocnikowe (macromycetes) Doliny Zielonej (Lasy Oliwskie) = The report of macromycetes in Zielona Valley (Oliwskie Forests)
PublicationW artykule wyszczególniono 203 gatunki grzybów wielkoowocnikowych (macromycetes) stwierdzonych w Dolinie Zielonej, położonej w Lasach Oliwskich, z podziałem na klasy I rzędy. Zaznaczono te taksony, które znajdują się pod ochroną oraz na "czerwonej liście makrogrzybów". Opisano krótko kilka interesujących taksonów - podano ich miejsce występowania. Zamieszczono krótki opis budowy geomorfologicznej Doliny Zielonej, wymieniono gatunki...
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Sinn und Form
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Trans-Form-Acao
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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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Before Farming: the archaeology and anthropology of hunter gatherers
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Medieval Settlement Research Group. Annual Report
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New Zealand Public Health Surveillance Report
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U.S. Geological Survey Scientific Investigations Report
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National Toxicology Program technical report series
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U.S. Geological Survey Open-File Report
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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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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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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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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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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...
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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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The effect of using jug-type water filters on selected metals concentration in tap water – a case study
PublicationIn this study, the effect of the filtration process on Na, K, Mg, Ca, Fe and Zn concentration in water, using filters from one of the leading European manufacturers, was investigated. The increase in Na (up to 300%) and K concentration (up to 320%) at the beginning of jug filter usage was reported. A decrease in Ca, Fe and Zn concentration was observed. Standard filters remove 80–90% of Mg from tap water at the beginning of the...
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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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The Influence of Stretch Rod Speed on the Relationship between Preblown Bottle Aesthetic Quality and Final Blown Bottle Thickness Profile in Stretch Blow Molding from Preform Process
PublicationFrom a mechanical point of view, the aesthetic quality of preblown PET bottles and thickness profile of final blown PET bottles manufactured in ISBM process are determined by mechanical and thermal response of blown preforms. From the microscopic point of view the biggest influence on the mechanical and thermal properties of PET bottles have orientation and crystallization processes. From a technological point of view, the aesthetic...
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Analysis of the properties of the YSTF ceramics materials before and after reduction
Open Research DataThe valence of titanium in reduced YSTF ceramics materials was investigated. Ceramics were reduced by annealing in a hydrogen atmosphere. For comparison unreduced sample was also measured. Valance state was measured by XPS method.
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Laser microscope profilometry of (Ce0.80Gd0.20)O1.90 surface before polishing
Open Research DataThe dataset consists of a surface image and topography obtained using a Keyence VK-X1000 confocal laser microscope for (Ce0.80Gd0.20)O1.90 substrate (CGO-20). Imaging was performed to determine surface roughness. The Keyence VK-X1000 uses a 404 nm laser to map and measure the surface of samples via confocal scanning or a wide-field variable focus. The...