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Wyniki wyszukiwania dla: SUSTAINABLE DEVELOPMENT AND TAX
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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
PublikacjaThe 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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A conceptual framework for digital tax administration - A systematic review
PublikacjaTax 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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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublikacjaThis 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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Wybrane wyniki badań potrzeb transportowych mieszkańców województwa pomorskiego
PublikacjaNa potrzeby opracowania Planu Zrównoważonego Rozwoju Publicznego Transportu Zbiorowego Województwa Pomorskiego w czwartym kwartale 2013 roku konsorcjum Fundacji Rozwoju Inżynierii Lądowej oraz z Politechniki Gdańskiej wykonało badania potrzeb transportowych mieszkańców województwa pomorskiego oraz wielkości popytu na usługi przewozowe. Uzyskane wyniki były podstawą do budowy transportowego modelu symulacyjnego podróży realizowanych...
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublikacjaThe 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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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublikacjaThe 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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PORÓWNANIE EFEKTYWNOŚCI DZIAŁALNOŚCI BADAWCZO ROZWOJOWEJ W KRAJACH OECD
PublikacjaEfektywność działalności badawczo-rozwojowej powinna być w centrum zainteresowania decydentów we wszystkich krajach. Kluczowe jest stworzenie możliwości pomiaru efektywności działań w tym obszarze. Celem artykułu jest porównanie efektywności realizacji polityki działalności badawczo-rozwojowej w krajach OECD, wykorzystując metodę Data Envelopment Analysis. Podkreślono problem heterogeniczności grupy porównywanych krajów. Zastosowano...
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NOWE ŻYCIE DWORCÓW KOLEJOWYCH - MOŻLIWOŚCI MODERNIZACJI OBIEKTÓW OBSŁUGI PASAŻERÓW
PublikacjaW aspekcie współcześnie zachodzących zmian demograficznych, rozwijających się technologii oraz poszukiwania rozwiązań proekologicznych wzrasta potencjał transportu kolejowego. Po okresie upadku znaczenia kolei jesteśmy świadkami jej postępującej transformacji w Europie. Do obsługi ruchu pasażerskiego służy w Polsce prawie 600 dworców kolejowych, z których większość nie jest jeszcze przystosowana do aktualnych potrzeb użytkownika...
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Zrównoważona odnowa przestrzeni miejskiej
PublikacjaCelem rozprawy doktorskiej jest ocena metod i instrumentów odnowy przestrzeni miejskiej o oddziaływaniu ponadlokalnym i warunkowanych równoważeniem rozwoju oraz porównanie ich wykorzystania w wybranych krajach Unii Europejskiej. W wyniku badań stworzony został model transformacji przestrzeni miejskiej ze wskazaniem priorytetów działań przestrzennych uwarunkowanych równoważeniem rozwoju w skali regionalnej i lokalnej. Analiza porównawcza...
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Analiza możliwości wzrostu udziału transportu zbiorowego w wojewódzkich przewozach pasażerskich na przykładzie województwa pomorskiego
PublikacjaPodział zadań przewozowych pomiędzy dostępne środki transportu jest jednym z kluczowych wyzwań przy opracowaniu Planów Transportowych w regionach. Stan aktualny i prognozy prowadzone na obszarze Unii Europejskiej wskazują, że w najbliższych latach dominującym środkiem transportu pasażerskiego będzie samochód osobowy z zarysowującą się tendencją wzrostową. Dlatego bardzo istotnym działaniem przy budowie zintegrowanego systemu transportu...
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Synteza, struktura chemiczna i właściwości bezizocyjanianowych poliuretanów otrzymywanych z wykorzystaniem CO2 oraz surowców pochodzenia naturalnego.
PublikacjaZ uwagi na wciąż rosnącą świadomość proekologiczną, politykę zrównoważonego rozwoju, a także nurt zielonej chemii wiodącym trendem w przemyśle tworzyw sztucznych jest poszukiwanie alternatywnych metod otrzymywania materiałów polimerowych. Komercyjnie poliuretany otrzymywane są w wyniku reakcji poliaddycji di- lub poliizocyjanianów z poliolami i małocząsteczkowymi przedłużaczami łańcucha. Z uwagi na niekorzystne właściwości diizocyjanianów,...
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OCENA MOŻLIWOŚCI WYKORZYSTANIA CHARAKTERYSTYK ENERGETYCZNYCH PROCESU DO PRZEWIDYWANIA WSKAŹNIKÓW ENERGETYCZNYCH NA BIEŻĄCO
PublikacjaW artykule autorka zaprezentowała możliwości wykorzystania charakterystyk energetycznych procesu do bieżącej kontroli wskaźników energetycznych. Metoda bieżącej kontroli wskaźników wykorzystuje jako wartości porównawcze wskaźniki wyznaczane na podstawie charakterystyk energetycznych procesów. Metoda ma przede wszystkim mieć zastosowanie do wczesnego wykrywania i eliminowania nadmiernego, nieracjonalnego zużycia nośników energii...
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Depreciation - underestimated tax optimization tool
PublikacjaOptymalizacja 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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Towards a Smart Sustainable City Roadmap
PublikacjaThis workshop of the CAP4CITY (Erasmus+ Strengthening Governance Capacity for Smart Sustainable Cities) project is to promote and stimulate the discussion and networking in the area of Digital Government. Smart Sustainable Cities and related concepts of Digital, Intelligent and Smart Cities represent a progression of how cities around the world apply digital technology to serve their populations, pursue sustainable socio-economic...
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Sustainable Knowledge Sharing Model for IT Agile Projects
PublikacjaIn order to overcome work environment challenges and remain competitive in the market, organisations must adapt. An organisation's competitiveness can be improved through knowledge sharing; however, improvement without responsibility can have a negative impact on the sociotechnical environment which people cannot fully comprehend. According to researchers, business involvement in sustainable development goals remains minimal [51]....
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Instruments shaping sustainable mobility of urban residents
PublikacjaUrban development increases the demand for efficient, fast, safe ecological transport. Extensive development of urban transport system, in particular transport infrastructure, changed the point of view about transport needs. Research on the effectiveness of transport systems for years accompanied the study of mobility. The development of modern technology, the need to increase efficiency of transport and increase environmental...
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Sustainable Investing. Socio-Economic Impacts of Exchange-Traded Funds
PublikacjaSustainable Investing: Socio-Economic Impacts of Exchange-Traded Funds examines the social and economic effects of sustainable investing ETFs and their impacts on the global financial system. The book presents the key issues with regard to sustainable investing, discussing exchange-traded funds mechanisms and categories in comparison to competing investment funds. The book outlines the theoretical determinants of ETF markets development...
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Sustainable Fashion in Poland—Too Early or Too Late?
PublikacjaThis article presents an analysis of the concept of sustainable fashion from the Polish consumer’s perspective. The aim of this research is to investigate how Polish fashion consumers approach the concepts of sustainability, such as organic, fair-trade, and carbon emissions. Exploring the experience of the Polish consumption context provides a richer understanding of the evolution of fashion sustainability concepts in this and...
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Landscape protection - the challenge for sustainable planning
PublikacjaGrowing spatial chaos reminds us of the need for systematic, complex approaches related to environmental and landscape issues within different planning, organizational, operational, legal and political activities. It has been proved, that LVIA within EIA plays an important role in the enhancement of the spatial planning system, and that there is a need to use the potential of EIA/LVIA in spatial development and management. But...
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How Sport Innovations Can Shape Sustainable Cities: An Interdisciplinary Approach
PublikacjaLeveraging the potential of sport can play a significant role in shaping cities of tomorrow, generate environmental and social change. The integration of sport into city planning can provide multiple benefits, such as promoting physical activity, health, well-being, and enhancing social cohesion. However to date, there is a lack of research on the potential of sport innovations to enhance the sustainable development of cities....
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublikacjaCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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Architektura przyszłości – przekraczanie granic poprzez interfejsy
PublikacjaArchitektura przyszłości rozpatrywana jest w kontekście rozwoju technologii cyfrowych, które umożliwiają nadawanie obiektom architektonicznym cech interfejsów. Przekraczanie granic dotyczy więc nadawania architekturze nowych funkcji - funkcjonalności zapożyczonych ze świata wirtualnego, emisji informacji oraz interakcji. W tym ujęciu „interfejs architektoniczny” stanowi płaszczyznę komunikacji pomiędzy obiektem architektonicznym...
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Coffee Wastes as Sustainable Flame Retardants for Polymer Materials
PublikacjaDevelopment of green flame retardants has become a core part of the attention of material scientists and technologists in a paradigm shift from general purpose to specific sustainable products. This work is the first report on the use of coffee biowastes as sustainable flame retardants for epoxy, as a typical highly flammable polymer. We used spent coffee grounds (SCG) as well as SCG chemically modified with phosphorus (P-SCG)...
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Przedsiębiorczość społeczna jako klucz do skutecznej edukacji przedsiębiorczej na społecznie odpowiedzialnym uniwersytecie
PublikacjaCel naukowy: Celem artykułu jest prezentacja nowej propozycji kształcenia na rzecz przedsiębiorczości na studiach biznesowych (zarządzanie i ekonomia), uwzględniającej edukację w zakresie przedsiębiorczości społecznej. Problem i metody badawcze: W artykule omówiono problem edukacji przedsiębiorczej z punktu widzenia wyzwań zmieniającej się gospodarki oraz ewoluujących oczekiwań stawianych polskim uczelniom wyższym. Główną metodą...
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Real Estate Value Tax Based on the Latvian Experience
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Value addend tax (vat) on medical services and products
PublikacjaOsoby 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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Integration of a Multilevel Transport System Model into Sustainable Urban Mobility Planning
PublikacjaWhen planning their transport policy, cities usually focus on developing sustainable transport systems and reducing the negative consequences of transport. One way to deliver transport policies is to use the Sustainable Urban Mobility Plan (SUMP), a strategic document designed to meet the demand for mobility whilst ensuring adequate quality of life for the residents. The process of Sustainable Urban Mobility Planning (SUMP process)...
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Managerial Energy in Sustainable Enterprises: Organizational Wisdom Approach
PublikacjaThe circular economy (CE) as an idea involves applying the concept of sustainable development that has been gaining worldwide support. This shift in perception of energy and resource-use from its linear to circular forms creates a specific business environment, which constitutes the subject of this research. This article aims to analyze the impact of a manager’s energy on organizational wisdom, focusing on its circular business...
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Concept of 'Good Urban Governance' and Its Application in Sustainable Urban Planning
PublikacjaContemporary urban theory and practice in the post-industrial era is increasingly often turning towards an approach based on sustainable development. That concept bearing the traits of a paradigm has grown on the ground of broad quest for an alternative to the existing development model of the industrial civilisation. It has gained wide social acceptance and is the basis for many development and environmental programmes at the...
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Directions and Prospects for the Development of the Electric Car Market in Selected ASEAN Countries
PublikacjaThe purpose of this article is to present the current situation and evaluate the opportuni‐ ties for the development of the electric car market in selected Southeast Asian countries in the con‐ text of the current situation in the rest of the world. Currently, the electric car market is at an ad‐ vanced stage of development in regions such as Western Europe, the USA, and China. It should be noted, however, that the number of electric...
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Experience Based Decisional DNA (DDNA) to Support Sustainable Product Design
PublikacjaThis paper presents the idea of providing engineering design knowledge to designers working on sustainable product design and development process. The new product development process often requires significant amount of design knowledge which can be saved and recalled by designers during the design process. This knowledge is very important for successful sustainable product development as it can include material selection, product...
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Sustainable urban planning in the context of studentification of the inner city areas
PublikacjaThe social dimension of urban planning as well as the importance of local communities and civic participation are often underlined in contemporary urban renewal and revitalisation programmes based on the principles of sustainable development. British Urban Renaissance is one the most far-reaching and widely discussed urban regeneration strategies which aims at repopulation and social diversification of inner city areas and land...
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Greening the Innovation Landscape: Leveraging Open Innovation Channels for Sustainable Technology Adoption
PublikacjaOpen innovation offers a great potential for accelerating sustainable technology adoption. This study presents the diverse interaction channels of open innovation and their role in facilitating the development and integration of sustainable solutions. Through an analysis of collaboration mechanisms associated with various open innovation channels in sustainable technology adoption projects, this paper offers a comprehensive framework...
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Green and Sustainable Membranes: A review
PublikacjaMembranes are ubiquitous tools for modern water treatment technology that critically eliminate hazardous materials such as organic, inorganic, heavy metals, and biomedical pollutants. Nowadays, nano-membranes are of particular interest for myriad applications such as water treatment, desalination, ion exchange, ion concentration control, and several kinds of biomedical applications. However, this state-of-the-art technology suffers...
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Polyisocyanates from Sustainable Resources
PublikacjaIsocyanates, next to polyols, constitute the major components essential for polyurethane (PU) production. They have a significant impact on physicochemical, mechanical, and thermal properties of PU materials. They also have an impact on those materials’ purposes, forms, textures, and other features. The available and used isocyanates are of a petrochemical origin. With the development of a trend toward green chemistry in the science...
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Development of proximity in cluster organizations
PublikacjaSustainable development in cluster organizations (COs) is most fully manifested in the synergy effect. In turn, the synergy effect is achieved thanks to the development of proximity among cluster entities. The purpose of the paper is to test two conceptual models reflecting relations between selected dimensions of proximity in cluster organizations. The author reports the findings of a quantitative study conducted in four COs....
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Is Digital Government Advancing Sustainable Governance? A Study of OECD/EU Countries
PublikacjaInternational bodies and numerous authors advocate a key role for Digital Government (DG) in improving public governance and achieving other policy outcomes. Today, a particularly relevant outcome is advancing Sustainable Governance (SG), i.e., the capacity to steer and coordinate public action towards sustainable development. This article performs an empirical study of the relationship between DG and SG using data about 41 OECD/EU...
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Contemporary Development Processes of Cities and Urban Areas
PublikacjaThe article deals with contemporary transformation of urban structures with special focus on Polish cities. The special attention is given to issues associated with re-urbanization and suburbanization of these within the framwork of principles of sustainable urban development
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Podejście środowiskowe w dydaktyce projektowania Sustainable approach in teaching of design
PublikacjaThe aim of the paper is to assess the inclusion of academic teaching design to the process of sustainable development and proposals for an integrated approach in training architects. The article presents an original interpretation of environmental design in the field of architecture and urban planning. The significance of the environmental perspective is presented in the context of growing spatial and social fragmentation. The...
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Insights into baby disposable diapers sustainable application
PublikacjaThe sustainable use of baby disposable diapers is one of the issues currently being discussed to reduce the undesirable impact on the environment and improve the public's understanding of the proper use of diapers. This issue is a step toward promoting a cleaner, greener, and waste-less environment. In this article, the authors discuss options for a viable future for both people and the planet. We believe that it inspire others...
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Review of International Standards and Policy Guidelines for Smart Sustainable Cities
PublikacjaSmart cities are often criticized for preoccupation with technology, for ignoring the negative effects of technology, for irrelevance to the needs of the poor, and for ubiquitous data collection creating perfect conditions for surveillance societies and autocratic states. In response, cities pursue smartness and sustainability simultaneously, becoming global (by participation in global digital networks) and local (by addressing...
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The Role of Catholicism in Shaping a Culture of Sustainable Consumption
PublikacjaThe paper presents the potential of religions, in particular Christianity, in shaping a culture of sustainable consumption (a culture of moderation). It focuses on the contribution of the Catholic tradition, which is, to some extent, complemented by statements representing other Christian denominations. Based on an analysis of relevant sources, it identifies risks arising from the prevalence of a consumer culture, which results...
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Sustainable investing exchange-traded funds: US and European market
PublikacjaThe key aim of the paper is to examine the diffusion of the sustainable investing exchange-traded funds (ETFs) on the European and US ETFs markets, with the special focus on the market shares of sustainable investing and conventional funds. The model of diffusion of innovation (logistic growth model) is applied. Monthly data on the assets of ETFs in the time period of 2006-2017 are used. Increasing assets of sustainable investing...
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Rethinking Sustainable Cities at Night: Paradigm Shifts in Urban Design and City Lighting
PublikacjaSince the establishment of the 17 Sustainable Development Goals (SDGs) by the United Nations General Assembly in 2015, various perspectives on sustainable cities have been developed and adopted in order to achieve a better and more sustainable future. However, background research has revealed that these goals and targets are limited because they do not take into account the growing body of lighting-related research in diverse fields...
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Towards truly sustainable IoT systems: the SUPERIOT project
PublikacjaThis paper provides an overview of the SUPERIOT project, an EU SNS JU (Smart Networks and Services Joint Undertaking) initiative focused on developing truly sustainable IoT systems. The SUPERIOT concept is based on a unique holistic approach to sustainability, proactively developing sustainable solutions considering the design, implementation, usage and disposal/reuse stages. The concept exploits radio and optical technologies...
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Developing a cycling subsystem as part of a sustainable mobility strategy: the case of Gdansk
PublikacjaModal share is an important component in developing sustainable transport within a city. In recent years, many cities have set modal share targets for balanced and sustainable transport modes: 30% of public transport and 30% of non-motorized (cycling and walking) modes. Gdansk strategic documents have set similar goals with some actions already taken towards those goals. The cycle network is increasing popular. Gdansk’s cycling...
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Ionic Liquids and Deep Eutectic Mixtures: Sustainable Solvents for Extraction Processes
PublikacjaIn recent years, ionic liquids and deep eutectic mixtures have demonstrated great potential in extraction processes relevant to several scientific and technological activities. This review focuses on the applicability of these sustainable solvents in a variety of extraction techniques, including but not limited to liquid- and solid-phase (micro) extraction, microwave-assisted extraction, ultrasound-assisted extraction and pressurized...
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Sustainable energy consumption – Empirical evidence of a household in Poland
PublikacjaThere is an expected increase in the demand for electricity from households in European countries. The outcome of the growing proportion of renewable energy sources in the energy supply mix should result in improved customer awareness regarding their electricity usage. Additionally, they must assume a more proactive role in overseeing their electricity usage. Innovation and pollution management have become crucial catalysts for...
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HEALTH-AFFIRMING EVERYDAY LANDSCAPES IN SUSTAINABLE CITY. THEORIES AND TOOLS
PublikacjaAs cities and urban population continue to grow, causing serious threats to public health, the development of health-affirming urban landscapes becomes even more important topic than ever before. The purpose of this paper is to answer the question which qualities of urban landscape make it the health-affirming landscape. In the first part of the paper, a concept of health-affirming landscapes and a modern approach to sustainable...