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Search results for: preferencje podatkowe
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Neural network simulator's application to reference performance determination of turbine blading in the heat-flow diagnostics.
PublicationIn the paper, the possibility of application of artificial neural networks to perform the fluid flow calculations through both damaged and undamaged turbine blading was investigated. Preliminary results are presented and show the potentiality of further development of the method for the purpose of heat-flow diagnostics.
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Corporate social responsibility in reference to environmental statements within EMAS system in small and medium enterprises
PublicationAccording to the corporate social responsibility concept, organisations should apply any mechanisms available supporting their business actions contributing i.e. to the improvement of natural environment. Among them is EMAS eco-management and audit scheme. The prove of its implementation is environmental statement and entering the organisation into a national EMAS register. The aim of the statement is informing the society and...
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Reference intervals for common carotid intima-media thickness measured with echotracking: relation with risk factors
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How Good Is My Project? Experiences from Projecting Software Quality Using a Reference Set
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Multi-state multi-reference Møller-Plesset second-order perturbation theory for molecular calculations
PublicationThis work presents multi‐state multi‐reference Møller–Plesset second‐order perturbation theory as a variant of multi‐reference perturbation theory to treat electron correlation in molecules. An effective Hamiltonian is constructed from the first‐order wave operator to treat several strongly interacting electronic states simultaneously. The wave operator is obtained by solving the generalized Bloch equation within the first‐order...
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Production of certified reference materials - homogeneity and stability study based on the determination of total mercury and methylmercury
PublicationReference materials (RMs) play an important role in all elements of the quality assurance system of measurements. In this work, ``package'' 4 new CRMs (bottom sediment, herring tissue, cod tissue, cormorant tissue) were prepared and characterised to carry out the quality control in monitoring analysis of mercury and methylmercury in environmental samples. Materials - candidates were collected in Poland and south part of the Czech...
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Exergetic Analysis of the nCO2PP Cycle with Particular Reference to the Exergy Destruction of Sewage Sludge Due to Gasification
PublicationAn exergy analysis is carried out on the negative CO2 emission gas power plant (nCO2PP), which integrates the process sections of fuel preparation, power generation and carbon capture. Processes of exergy destruction are studied with particular focus on the process in the gasification unit of the fuel preparation section, where a large amount of exergy is destroyed in various chemical reactions from sewage sludge to producer gas...
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Similarity between enzymatic and electrochemical oxidation of 2-hydroxyac ridinone, the reference compound of antitumor imidazoacridinones.
PublicationPraca jest częścią szerszych badań zmierzających do poznania molekularnego mechanizmu metabolicznej aktywacji przeciwnowotworowej pochodnej imidazoakrydonu, związku C-1311. Celem prezentowanych badań jest (i) zbadanie reakcji enzymatycznego utleniania związku modelowego, 2-hydroksyakrydonu oraz (ii) zbadanie czy zachodzi podobieństwo między przebiegiem reakcji elektrochemicznego i enzymatycznego utleniania tego związku. Podobieństwo...
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Tattooed man: Could menstrual cycle phase and contraceptive use change female preferences towards bad boys?
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Diverging frequency-modulated 50-kHz vocalization, locomotor activity and conditioned place preference effects in rats given repeated amphetamine treatment
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GNSS reference solution for permanent sition stability monitoring and geodynamical investigations - the ASG-EUPOS case study
PublicationThe aim of this paper is to present the strategy of determination of the reference solution for the ASG-EUPOS (ActiveGeodetic Network – European Position Determination System) coordinate monitoring system. ASG-EUPOS is a network of permanent GNSS (Global Navigation Satellite System) stations controlled by the Polish Head Office of Geodesy and Cartography (HOGC), which main role is to realize the ETRS89 (European Terrestrial Reference...
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GNSS reference solution for permanent station stability monitoring and geodynamical investigations: the ASG-EUPOS case study.
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Methane emissions from mangrove soils in hydrologically disturbed and reference mangrove tidal creeks in southwest Florida
PublicationStudies have suggested that some mangrove soils might contribute to wetland methane (CH4) production and emissions, especially when the mangroves are disturbed. CH4 emissions were measured seasonally from nine locations on two mangrove creeks on Naples Bay in southwest Florida, USA. One of the tidal creeks has been impacted in the past few decades with alteration of upstream watersheds and freshwater inflows; the other creek was...
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Evaluation of the reference fuel consumption and CO2 emission of vehicle with using of the map of operating conditions for selected agglomeration
PublicationZaproponowana w pracy metoda tworzenia mapy warunków eksploatacji dla wybranej aglomeracji może zostać przeprowadzona przy wykorzystaniu tanich i prostych w obsłudze urządzeń. Podstawowym urządzeniem badawczym jest pojazd samochodowy wyposażony w system pomiaru położenia GPS z układem korekty wskazań wysokości i rejestracji parametrów jazdy. Zamieszczony w pracy przykład wykorzystania mapy warunków eksploatacji pokazuje możliwości...
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Homogeneity study of candidate reference material (contaminated soil) based on determination of selected metals, PCBs and PAHs
PublicationReference materials (RMs) are an indispensable part of QA/QC system and have played a critical role in the continual expansion of analytical capabilities of the analytical laboratories. The homogeneity study of the candidate for reference material is essential for the quality of reference material (certified reference material) used in quality assurance activities. The homogeneity study of candidate for reference materials of contaminated...
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Evaluation of candidate reference material obtained from selenium - enriched sprouts for the purpose of selenium speciation analysis
PublicationSelenium is an essential element in animals and humans. Diet supplementation with selenium-rich vegetables has better chemoprotective effect than Se (IV) and SeMet. The production of selenium-enriched vegetables requires a preliminary stage in soil preparation, which may subsequently pose a risk of soil contamination. It seems that the sprouting of seeds under controlled conditions would be a good solution for delivering SeMetSeCys...
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Phytotoxic activity of diclofenac: Evaluation using a model green alga Chlamydomonas reinhardtii with atrazine as a reference substance
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Precise Bathymetry as a Step Towards Producing Bathymetric Electronic Navigational Charts for Comparative (Terrain Reference) Navigation
PublicationBathymetric Electronic Navigational Charts (bENCs) contain only bathymetry data and can be used in applications such as underwater positioning, dredging and piloting. According to International Hydrographic Organization (IHO) standard S-57, Electronic Navigational Charts (ENCs) contain depth information with pure density of depth contours. Typical depth contours encoded by Hydrographic Offices are limited to 2, 5, 10 and 20 m....
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Person Tracking in Ultra-Wide Band Hybrid Localization System Using Reduced Number of Reference Nodes
PublicationIn this article a novel method of positional data integration in an indoor hybrid localization system combining inertial navigation with radio distance measurements is presented. A point of interest is the situation when the positional data and the radio distance measurements are obtained from less than thee reference nodes and it is impossible to unambiguously localize the moving person due to undetermined set of positional equations....
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Depreciation - underestimated tax optimization tool
PublicationOptymalizacja podatkowa zmierza i pozwala na zmniejszenie obciążeń podatkowych a tym samym na zwiększenie zysku podmiotu gospodarczego. Prowadzenie działalności gospodarczej zazwyczaj wymaga zaangażowania odpowiednio dużych środków finansowych w zakupy składników majątkowych zaliczanych do środków trwałych. Te odnoszone są w koszty działalności poprzez odpisy amortyzacyjne, które stanowią istotny element całości kosztów prowadzonej...
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Occurrence of Trichocolea tomentella (Ehrh.) Dumort. (Marchantiophyta, Trichocoleaceae) in the Polish Carpathians: distribution, habitat preferences, current threats, and recommendations
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Exploring ion-ion preferences through structure-property correlations: amino acid-derived, bis(guanidinium) disiloxane salts
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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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Development of laboratory reference material: Soil 1. Baseline and highly elevated concentrations of metals and polycyclic aromatic hydrocarbons
PublicationMateriały odniesienia odgrywają istotną rolę we wszystkich elementach systemu zapewnienia jakości wyników pomiarów. Komisja Europejska od ponad 20 lat wspiera programy badawcze ukierunkowane na poprawę jakości pomiarów fizycznych, biologicznych i chemicznych przez używanie odpowiednich materiałów odniesienia. Temat ich stosowania i perspektyw w Europie i na świecie w tej dziedzinie jest przedmiotem licznych dyskusji. Aktualnie...
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New matrix-free reference materials of volatile compounds - application of glass fibres as support materials for surface compounds
PublicationTechnika termicznego rozkładu związków powierzchniowych, znana od ponad dziesięciu lat, ulega ciągłym udoskonaleniom w celu otrzymywania coraz szerszej gamy wzorców analitycznych występujących na coraz niższych poziomach stężeń. Początkowo w roli nośnika stosowano żel krzemionkowy, który w trakcie dalszych faz rozwoju tej techniki zastąpiono kolejno szkłem porowatym, a następnie włóknem szklanym. W ostatnim czasie uproszczono układ...
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Experimental insights into consolidation rates during one-dimensional loading with special reference to excess pore water pressure
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Anti-Helicobacter pylori activities of selected N-substituted cinnamamide derivatives evaluated on reference and clinical bacterial strains
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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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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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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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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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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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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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"Debata podatkowa" nt. zmian podatkowych w roku 2019
EventsPierwsze spotkanie z cyklu „Debat podatkowych” na WZiE, podczas którego zostaną omówione praktyczne aspekty związane ze zmianami podatkowymi w roku 2019, m.in: split payment, niższy CIT, exit tax i ulga na B+R.
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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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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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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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Coincidental Detection of Gastrointestinal Stromal Tumors During Laparoscopic Bariatric Procedures—Data and Treatment Strategy of a German Reference Center
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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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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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Jarosław Guziński prof. dr hab. inż.
PeopleJaroslaw Guzinski received M.Sc., Ph.D. and D.Sc. degrees from the Electrical Engineering Department at Technical University of Gdansk, Poland in 1994, 2000 and 2011 respectively. Since 2016 he is Associate Professor at Gdansk University of Technology. Currently he is the head of the Department of Electric Drives and Energy Conversion. From 2006 to 2009 he was involved in European Commission Project PREMAID Marie Curie, ‘Predictive...
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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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Does diclofenac act like a photosynthetic herbicide on green algae? Chlamydomonas reinhardtii synchronous culture-based study with atrazine as reference
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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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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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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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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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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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Which is Better in Fat Times and in Lean Times: the Macho Man vs. the Nice Guy? Priming Effects on Polish and Norwegian Students’ Mate Preferences
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Medycyna rodzinna w preferencjach studentów medycyny z Gdańska i Poznania = Family medicine in preferences of medical students from Gdańsk and Poznań
PublicationZainteresowanie studentów mmedycyną rodzinną w ostatnich dziesięciu latach.
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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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List of administrative and tax preferences for electric vehicles owners in selected European countries
Open Research DataCurrent mechanisms for supporting electric vehicle owners are both economic (in the form of tax reliefs and direct subsidies) as well as administrative and legal. Examples from countries that have opted for different types of incentives present that they have leaded to increased demand for such vehicles. The following dataset is a summary list, including...
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Podatki w Polsce : zarys wykładu
PublicationMonografia zawiera X rozdziałów Pierwsza częśc zawiera charakterystykę i ocenę polskiego systemu podatkowego, zagadnienia rejestracji i ewidencji podatkowych, wybrane problemy wspólpracy podatkowej z krajami UE, oraz elementy kształtujące odpowiedzialność karną skarbową. Druga cześć poświęcona jest przedstawieniu zródeł prawa podatkowego w Polsce omówieniu istoty i konstrukcji zobowiązań podatkowych, zasad postepowania podatkowego...
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Electrical power measurement of reference SOFC fueled by biogas mixture at 750 C
Open Research DataThe dataset contains the electrical measurements of IV curves for SOFC without La0.27Sr0.54Ce0.09Ni0.1Ti0.9O3-s layer working under biogas and H2 feeding stream. The SOFC was reduced at 900C and conditioned for 12 h under H2 prior the measurements. The measurements were performed using Gamry potentiostat/galvanostat
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Bio-based polyester polyols for polyurethane foams - chemical structure of reference sample
Open Research DataPresented dataset includes the results of FTIR and H NMR spectroscopy of bio-based polyester polyol - poly(propylene succinate) (reference sample for materials obtained during MINIATURA 4 project realization).
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Comparative field test for measurement of PM10 dust in atmospheric air using gravimetric (reference) method and b-absorption method (Eberline FH 62-1)
PublicationThe paper presents the results of a field test carried out in Gdansk region between 01-01-2010 and 31-12-2010 in order to demonstrate equivalence of the Eberline FH 62-1 sampler to the reference gravimetric method of suspended PM10 dust measurement. The differences in PM10 dust concentration provided by both methods have been discussed for different seasons of the year. A method of estimation of the correction factors/correction...
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Marcin Budzyński dr inż.
PeopleI am a Faculty member (Assistant Professor, Highway and Transportation Engineering Department) at the Faculty of Civil and Environmental Engineering, Gdansk University of Technology, Poland). My main research interests include: road safety, including the build and implementation of safety management tools, modeling of safety measures. In addition, road infrastructure design, economic and multi-criteria analyzes for road investments....
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Possibilities of Production of New Reference Material ? Preparation of Gaseous Standard Mixtures Using Thermal Decomposition of Immobilized Compounds ? the Effect of Selected Parameters on the Amount of Released Analyte
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Gene expression, DNA damage and other stress markers in Sinapis alba L. exposed to heavy metals with special reference to sewage sludge application on contaminated sites
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Possibilities of production of new reference material - preparation of gaseous standard mixtures using thermal decomposition of immobilized compounds - the effect of selected parameters on the amount of released analyte.
PublicationW pracy opisano wyniki badań dotyczących wytwarzania nowego typu bezmatrycowych materiałów odniesienia lotnych związków organicznych. Do otrzymywania lotnych analitów wykorzystano technikę termicznego rozkładu związków powierzchniowych. Badano wpływ parametrów prowadzenia reakcji modyfikacji i termicznego rozkładu otrzymanych związków powierzchniowych na ilość otrzymanego analitu. Wyznaczono powtarzalność i oszacowano niepewność...
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Straightening of ship hull structure made of 316L stainless steel - microstructure of reference material
Open Research DataThe AISI 316L type steel belongs to the group of chromium-nickel stainless steels. They are determined according to European standards as X2CrNiMo17-12-2 and belong to the group of austenitic stainless steels. Steels of this group are used for elements working in seawater environments, for installations in the chemical, paper, and food, industries,...
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Paracetamol in Friction Ridge Skin Raman Spectra - Paracetamol Reference and from drugs 2023
Open Research DataRaman scatter spectra for paracetamol from different drugs and paracetamol reference.
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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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Acetaminophen in Friction Ridge Skin Raman Spectra - acetaminophen (paracetamol) Reference and from drugs 2023
Open Research DataRaman spectra for acetaminophen (paracetamol) from different drugs and paracetamol reference.
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Parameters of land reference points in the Gdynia region and the Free-air anomaly grid of the South Baltic
Open Research DataThe data was registered during the campaign to verify the catalog value of the absolute point coordinates [point 5403 (POLREF-GORA DONAS)] of the national gravimetric control network. The data was recorded in two three-hour stationary measurement campaigns at the following points: Rozewie of the EUREF-POL network, Góra Donas POLREF, and mareograph points...
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Kwota wolna od podatku dochodowego - istota i funkcja
PublicationPrzyjęty przez polskiego ustawodawcę model opodatkowania osób fizycznych ma charakter progresywny, który przewiduje zerową stawkę podatkową, z uwagi na wprowadzenie kwoty wolnej od podatku. Kwota ta stanowi mało poznane narzędzie realizacji zasady sprawiedliwości opodatkowania. Jednak w przyjętym w Polsce rozwiązaniu w Polsce nie realizuje doktrynalnych zasad jej funkcjonowania. Brak waloryzacji oraz to, że jest jedną z najniższych...
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Rachunkowość podatkowa
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Rachunkowość podatkowa
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Opodatkownie menedżerów. Granice prawa - granice ryzyka.
PublicationWprowadzenie do ustawy o podatku dochodowym zmiany opodatkowujace w specjalny sposób kontrakty menedżerskie i im podobne wywołują szreg watpliwości natury prawnej.Przyjete rozwiązania naruszają konstytucyjne zasady prawa do prowadzenia działalnośći oraz równości i powierzchowności opodatkowania.Stanowią również pułapkę podatkową dla osób takie kontrakty realizujących.Zdaniem autorów obowiazujące przepisy a w szczególności ich urzędowa...
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Rituximab biosimilar and reference rituximab in patients with previously untreated advanced follicular lymphoma (ASSIST-FL): primary results from a confirmatory phase 3, double-blind, randomised, controlled study
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Następstwa finansowe decyzji podatkowych gospodarstw domowych
Publicationautor zwaraca uwagę, na to że w polsce podatki stanowią znaczne obciążenie osób fizyacznych a tym samym wpływają na ograniczenie kondycji ekonomicznej gospodarstw domowych.jednak z przepisów prawa podatkowego wynikają możliwości prowadzenia wasnej polityki podatkowej, która może mieć wpływ na optymalizację tych obciążeń. możliwiości te zostały szczegółowo omówione w treści tekstu.
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Polityka finansowa przedsiębiorstw i jej wpływ na wynik finansowy
PublicationDla efektywnej działalności każdego przedsiębiorstwa istotne znaczenie ma posiadanie wystarczających funduszy przeznaczonych na finansowanie prowadzonej działalności gospodarczej. Ich niedostatek powoduje bowiem zagrożenie dla wywiązywania się z zobowiązań finansowych wobec wierzycieli. Występowanie takiego zjawiska oznacza brak płynności finansowej i może w konsekwencji doprowadzić do upadłości. Jak dowiedziono to w treści...
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Change of exhaust gases concentration for reference SOFC and SOFC with LSCNT layer fueled by biogas mixture at 750 C
Open Research DataThe dataset changes of exhaust gases concentrations (CH4,CO,CO2,H2) over working time for SOFC with La0.27Sr0.54Ce0.09Ni0.1Ti0.9O3-s layer as well as reference SOFEC (unmodified). Concentrations were calculated based on the FTIR measurements and calibration curves presented in different dataset. Longterm measurements of SOFC were performed using in-house...
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Michał Hoeft dr inż.
PeopleMichał Hoeft graduated with distinction form Gdansk University of Technology (GUT), Gdansk, Poland in 2011. His main areas of research interest contain: effective mobility management and handover optimisation in 802.11 networks. Michał Hoeft has been involved in major communication-oriented projects including the EU-funded Polish Future Internet Engineering initiative, PL-LAB2020 and netBaltic projects. He has served as a reviewer...
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Wpływ redukcji kosztów wykonania stalowych konstrukcji budowlanych na ich własności eksploatacyjne i utrzymanie
PublicationW referacie przedstawiono jakościowy wpływ różnego rodzaju oszczędności uzyskiwanych w początkowych stadiach planowania i realizacji inwestycji, spotykane w obiektach o stalowej konstrukcji nośnej. Realne poczatkowe oszczędności jakie uzyskują uczestnicy procesu budowlanego wpływają na ostateczny stan konstrukcji. W trakcie użytkowania obiektu często konieczne są dodatkowe nakłady finansowe związane z doprowadzeniem konstrukcji...
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Justyna Martyniuk-Pęczek dr hab. inż. arch.
PeopleJustyna Martyniuk-Peczek, Ph.D., D.Sc. Associate Professor Department of Urban Design and Regional Planning, Faculty of Architecture Gdansk University of Technology My academic and research activity has been concentrated around one specialty — urban planning, however it involves an interdisciplinary reference to other fields, such as lighting and the science of management. In terms of quantity, my academic work...
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Straightening of ship hull structure made of 316L stainless steel - tensile test of reference material materia (transverse direction)
Open Research DataThe AISI 316L type steel belongs to the group of chromium-nickel stainless steels. They are determined according to European standards as X2CrNiMo17-12-2 and belong to the group of austenitic stainless steels. Steels of this group are used for elements working in seawater environments, for installations in the chemical, paper, and food, industries,...
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Straightening of ship hull structure made of 316L stainless steel - tensile test of reference material materia (longitudinal direction)
Open Research DataThe AISI 316L type steel belongs to the group of chromium-nickel stainless steels. They are determined according to European standards as X2CrNiMo17-12-2 and belong to the group of austenitic stainless steels. Steels of this group are used for elements working in seawater environments, for installations in the chemical, paper, and food, industries,...
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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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Uprzednie uzgodnienia cenowe jako narzędzie w sprawach porozumień w zakresie ustalania cen transakcyjnych
PublicationW dobie nasilonych procesów globalizacji, problem unikania opodatkowania poprzez lokowanie dochodów w krajach o niskim opodatkowaniu staje się coraz bardziej istotnym. Narzędziem ograniczenia sporów z organem podatkowym w zakresie cen stosowanych przez podmioty powiązane są ''uprzednie porozumienie cenowe''. Narzędzie to zostało po raz pierwszy wprowadzone do polskiego prawodastwa podatkowego od 1.01.2006 r.
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Działania fiskalne jako stymulacyjny element finansowania działań badawczo – rozwojowych w przedsiębiorstwach w kontekście polityki innowacyjnej Unii Europejskiej
PublicationNiniejszy artykuł zawiera opis otoczenia prawno-ekonomicznego, w którym realizowana jest polityka przyznawania ulg na działania proinnowacyjne, w warunkach regulacji wprowadzonych przez Unię Europejską. Jest to także opis teoretycznych aspektów ulgi podatkowej, jako mechanizmu stymulującego określone zachowania w przedsiębiorstwach ukierunkowanych na działalność proinnowacyjną. Autor dokonał przeglądu najważniejszych ulg i preferencji...
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Webinarium: Sukcesja z sukcesem: komu i jak przekazać firmę
EventsWebinarium dla przedsiębiorców i studentów poprowadzą: MAŁGORZATA BIENIASZEWSKA, businesswoman i mentorka przedsiębiorców PIOTR KASPRZAK, specjalista ds. rachunkowości finansowej i podatkowej.
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The results of the assessment of the degree of deacetylation, antimicrobial activity and cytotoxicity of chitosan materials
Open Research DataDane prezentują wyniki pomiarowe stopnia deacetylacji 5 komerycjnych chitozanów, które przetwarzane dwiema metodami oceniono pod kątem aktywności przeciwdrobnoustrojowej i cytotoksyczności względem modelowej linii fibroblastów mysich L929. Ocenie porównawczej poddano materiały chitozanowe otrzymywane klasyczną metodą rozpuszczania w roztworze...
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Dodatkowy kurs
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<p>Experience of Patients with Obesity in Contacts with Medical Professionals [Response to Letter]</p>
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<p>Experience of Polish Patients with Obesity in Contacts with Medical Professionals</p>
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Delivering bad news: patient's perspective and opinions
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Secukinumab for the Treatment of Psoriasis in Pediatrics: Patient Selection and Acceptability
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Patryk Ziółkowski dr inż.
PeoplePatryk Ziolkowski is a graduate of the Faculty of Civil and Environmental Engineering at the Gdansk University of Technology, specializing in Building and Engineering Structures. He works as an Assistant Professor at the Department of Engineering Structures. He participated in international projects, including projects for the Ministry of Transportation of the State of Alabama (2015), he is also the winner of a grant from the Kosciuszko...
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CM - Zajęcia dodatkowe (J.Dymkowska)
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Wpływ obciążeń podatkowych na dochody gospodarstw domowych w Polsce
PublicationGospodarstwa domowe prowadzą gospodarkę finansową, której towarzyszy podejmowanie zróżnicowanych decyzji finansowych związanych z pozyskiwaniem, wydatkowaniem i lokowaniem środków pieniężnych. Procesy te zdeterminowane są systemem podatkowym, w którym dane gospodarstwo domowe funkcjonuje. Ponadto każde działanie ustawodawcy implikuje reakcję tych podmiotów i dostosowanie się do nowych warunków funkcjonowania. Wraz z rozwojem systemu...
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FTIR spectra of reference SOFC fueled by H2 and 20ppm H2S/biogas mixture at 750 C - cyclic measurements (12h per cycle)
Open Research DataThe dataset contains the FTIR spectra collected during the cyclic measurements of H2S poisoning in DIR-SOFC without LSCNT layer. The H2S poisoning and H2 regenrating cycles were 12 h each. The spectra were collected every 10 min.
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Jacek Namieśnik prof. dr hab. inż.
PeopleScientific discipline: chemistryRector in 2016-2019 He was born on 10 December, 1949 in Mogilno. He graduated in 1972 at the Faculty of Chemistry at Gdańsk University of Technology, obtaining a master's degree in chemical engineering. In 1972 he started working at Gdańsk University of Technology, where in 1978 he defended his doctoral thesis and in 1985 he completed his habilitation. He was appointed an associate professor in 1991...