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Search results for: tax compliance
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Standard Compliance Framework for effective requirements communication
PublicationStandard Compliance Framework (SCF) is a framework, which supports application of standards at the stages of achieving, assessing and maintaining the compliance. It uses Trust Case language to develop argument structures demonstrating compliance with standards. The paper presents how SCF is applied to increase effectiveness of requirements communication. Relevant mechanisms of the framework are thoroughly described referring to...
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Showing compliance of probabilistic assessments with safety goals
PublicationW niektórych standardach formułuje się wymagania, że wyniki modelowania probabilistycznego i oszacowań ryzyka powinny zawierać ocenę niepewności. Modelowanie złożonych systemów bazuje w praktyce na kategoriach zdarzeń, które są mniej lub więcej rozmyte. Artykuł dotyczy kwestii wykazywania zgodności wyników modelowania probabilistycznego z ilościowymi kryteriami bezpieczeństwa. Proponuje się metodę definiowania takich kryteriów...
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Evolutionary Sets of Cooperating Ship Trajectories: COLREGS Compliance
PublicationThe paper presents a newly designed improvement to the method of solving multi-ship encounter situations. In general, the method combines some of the assumptions of game theory with evolutionary programming and aims to find optimal set of cooperating trajectories of all ships involved in an encounter situation. The improvement presented here is a new way of modelling some of the COLREGS rules. Due to this change, the method is...
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Adhesive compliance effect in mode I separation:Profilometry approach
PublicationThe effect of adhesive compliance on the deflection of a loaded, bonded beam was studied using laser profilometry. Experimental data obtained were compared with both Euler-Bernoulli (encastré) and Winkler (one parameter elastic foundation) models. A third, analytical, 2D model, based on shear within the adhesive layer (two parameter elastic foundation), was introduced. Finite element analysis (FEA) was also used to study the effect...
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COLREGS compliance in Evolutionary Sets of Cooperating Ship Trajectories
PublicationIn general, Evolutionary Sets of Cooperating Ship Trajectories combine some of the assumptions of game theory with evolutionary programming and aim to find optimal set of cooperating trajectoriesof all ships involved in an encounter situation. In a two-ship encounter situation the method enables the operator of an on-board collision-avoidance system to predict the most probable behaviour of atarget and to plan the own manoeuvres...
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Supporting Compliance with Security Standards by Trust Case Templates
PublicationTrust Cases are used to justify that a given object (a system, an infrastructure, an organization) exhibits certain properties. One of possible applications of trust cases is related to the processes of achieving and demonstrating the compliance with standards. A Trust Case Template derived from a given standard constitutes a skeleton of justification (encompassing evidence and argumentation) of the compliance with the standard....
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Supporting compliance with safety standards by trust case templates
PublicationStandard Compliance (SC) Framework presented in this paper encompasses methods and tools which provide support for application of standards. The framework is based on trust case methodology. A trust case is a data structure which represents a justification that an object (a system, an infrastructure, an organization) exhibits certain properties. It contains an argument and related evidence which support claimed properties. A trust...
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Improving Patient Compliance with Hypertension Treatment: Mission Possible?
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Journal of Financial Regulation and Compliance
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Effect of adhesive compliance in the assessment of soft adhesives with the wedge test
PublicationWedge tests are usually analysed assuming that the free, unbonded members may be treated as encastré cantilever beams. However, if the adhesive layer is sufficiently flexible (e.g., due to low elastic modulus), then significant strain in the bonded region may occur and lead to modification of the behaviour outside this region. Using in conjunction a sensitive strain gauge method on asymmetric wedge tests and a mathematical analysis...
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Compliance tests of the polymer layers used as hydrodynamic bearing coatings
PublicationOperational experience and scientific investigations results showed that polymer lined hydrodynamic bearings can withstand more severe operating conditions compared than white metal bearings. PTFE and PEEK-based coatings are the most frequently used as Babbitt alternatives. Both polymers differ significantly from the each other in material properties. According to catalogue data compression modulus of PTFE, it is about an order...
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Journal of Tax Administration
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AUSTRALIAN TAX REVIEW
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EC Tax Review
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EJournal of Tax Research
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Journal of Tax Reform
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Nordic Tax Journal
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British Tax Review
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NATIONAL TAX JOURNAL
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World Tax Journal
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Survey of patient and physician assessment of a compliance reminder device in the treatment of hypertension
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Supporting Cybersecurity Compliance Assessment of Industrial Automation and Control System Components
PublicationThe chapter presents a case study demonstrating how security requirements of an Industrial Automation and Control System (IACS) component can be represented in a form of Protection Profile that is based on IEC 62443 standards and how compliance assessment of such component can be supported by explicitly representing a conformity argument in a form based on the OMG SACM meta-model. It is also demonstrated how an advanced argument...
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublicationObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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Habitual Physical Activity in Adults Measured by Accelerometer in Compliance with Selected Health Recommendations
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Surface quality and topographic inspection of variable compliance part after precise turning
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Image Representation for Cognitive Systems Using SOEKS and DDNA: A Case Study for PPE Compliance
PublicationCognitive Vision Systems have gained significant interest from academia and industry during the past few decade, and one of the main reasons behind this is the potential of such technologies to revolutionize human life as they intend to work under complex visual scenes, adapting to a comprehensive range of unforeseen changes, and exhibiting prospective behavior. The combination of these properties aims to mimic the human capabilities...
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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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INTERNATIONAL TAX AND PUBLIC FINANCE
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The impact of an electronic monitoring and reminder device on patient compliance with antihypertensive therapy: a randomized controlled trial
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coMpliAnce with evideNce-based cliniCal guidelines in the managemenT of acute biliaRy pancreAtitis): The MANCTRA-1 international audit
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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublicationThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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High compliance to ERAS protocol does not improve overall survival in patients treated for resectable advanced gastric cancer
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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublicationThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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Value addend tax (vat) on medical services and products
PublicationOsoby wykonujące usługi medyczne stają się podatnikami lub wybierają zwolnienie na takich samych zasadach jak każdy inny przedsiębiorca. Ze zwolnienia z podatku VAT do końca 2010roku korzystały wszelkie usługi w zakresie ochrony zdrowia i opieki społecznej. Od 2011r. wprowadzono ściśle określenie zwolnienia z podatku wyłącznie do usług ochrony zdrowia służącym ratowaniu zdrowia jego profilaktyce oraz zachowaniu zdrowia. W związku...
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Real Estate Value Tax Based on the Latvian Experience
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A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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Gaming Law Review-Economics Regulation Compliance and Policy
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Wojciech Wyrzykowski dr hab.
PeopleWojciech Wyrzykowski is an employee of the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He is the author of 70 scientific publications, including 5 monographs, and co-author of 7 monographs. The most important of them reflecting the author's scientific interests include: Tax conditions for the development of entrepreneurship in Poland, Taxes in Poland - outline of the...
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Experimental Investigation of Prototype Water-Lubricated Compliant Foil Bearings
PublicationPraca zawiera wyniki badań doświadczalnych prototypowego łożyska foliowego smarowanego wodą. Łożyska tego typu mogą mieć zastosowanie w węzłach, od których wymaga się ekologicznego środka smarowego, np. pompy wodne czy turbiny wodne. W opracowaniu zademonstrowano wyniki badań trzech prototypowych poprzecznych łożysk foliowych. Opisano napotkane problemy badań oraz wprowadzonych do konstrukcji łożyska zmian, których celem była poprawa...
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ATA Journal of Legal Tax Research
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Journal of the Australasian Tax Teachers Association
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Journal of Property Tax Assessment and Administration
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublicationThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublicationThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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On topology optimization of large deformation contact-aided shape morphing compliant mechanisms
PublicationA topology optimization approach for designing large deformation contact-aided shape morphing compliant mechanisms is presented. Such mechanisms can be used in varying operating conditions. Design domains are described by regular hexagonal elements. Negative circular masks are employed to perform dual task, i.e., to decide material states of each element and also, to generate rigid contact surfaces. Each mask is characterized by...
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Implementation of didactic simulation models in Open Source and SCORM compliant LMS systems.
PublicationModele symulacyjne są cenną pomocą w procesie dydaktycznym. Ich zastosowanie w systemach komputerowego wspomagania nauczania znacząco podnosi ich efektywność oraz pozwala na przeprowadzanie wirtualnych ćwiczeń laboratoryjnych (na przykład podczas nauczania na odległość). Niestety stosowane obecnie systemy LMS (Lerning Management System) nie są zadowalająco przystosowane do obsługi symulacyjnej zawartości dydaktycznej. W artykule...
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Compliance with the restrictions during the COVID-19 pandemic in Poland and Sweden
Open Research DataOur study is aimed to check if the difference between Sweden and Poland in trust is related to negative affective reactions to authorities and law antipathy being manifestations of lack of trust and related to value-based legitimacy, behavioral legitimacy and prosocial justification of compliance with the restrictions put on citizens to limit the spread...
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System architecture of an INSPIRE-compliant green cadastre system for the EU Member State of Poland
PublicationIn response to the need for a sustainable agricultural policy, which would support activities such as decision making in precise agriculture and mitigation of crop threats, a concept agricultural information system was developed for the area of Poland. This innovative concept, called Green Cadastre (GC), proposes to create a uniform system designed for use on a national scale by both state administration as well as local farmers....