Filtry
wszystkich: 393
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Wyniki wyszukiwania dla: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION
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The Effectiveness of Semi-Automated and Fully Automatic Segmentation for Inferior Alveolar Canal Localization on CBCT Scans: A Systematic Review
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Autologous Stem Cells Transplants in the Treatment of Temporomandibular Joints Disorders: A Systematic Review and Meta-Analysis of Clinical Trials
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Lead Airgun Projectiles Inside the Maxillary Sinuses—Therapeutic Approaches through the Years: A Systematic Review of Case Reports
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A systematic review on global pollution status of particulate matter-associated potential toxic elements and health perspectives in urban environment
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Future opportunities for products derived from black soldier fly (BSF) treatment as animal feed and fertilizer - A systematic review
PublikacjaThe pursuit of novel food products with good nutritional value for both direct and indirect human consumption is crucial. Given the nutritional benefits of insects and the sustainability of this sort of farming, using them as food for farmed animals is a promising alternative. In this regard, the black soldier fly (Hermetia illucens) is most capable of efficiently converting a wide variety of organic materials, from food waste...
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Drainage versus no drainage after burr-hole evacuation of chronic subdural hematoma: a systematic review and meta-analysis of 1961 patients
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Obstetric and perinatal outcomes following programmed compared to natural frozen-thawed embryo transfer cycles: a systematic review and meta-analysis
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The Use of Titanium 3D Mini-Plates in the Surgical Treatment of Fractures of the Mandibular Condyle: A Systematic Review and Meta-Analysis of Clinical Trials
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Incidence of Post-operative Gastro-esophageal Reflux Disorder in Patients Undergoing Laparoscopic Sleeve Gastrectomy: A Systematic Review and Meta-analysis
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublikacjaThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
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The Effect of Zirconium Dioxide (ZrO2) Nanoparticles Addition on the Mechanical Parameters of Polymethyl Methacrylate (PMMA): A Systematic Review and Meta-Analysis of Experimental Studies
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An image of nurses and nursing in Poland in the media and in the opinion of various social groups. Systematic review of scientific literature from the years 2010-2017
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The Effect of Probiotics on Symptoms, Gut Microbiota and Inflammatory Markers in Infantile Colic: A Systematic Review, Meta-Analysis and Meta-Regression of Randomized Controlled Trials
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The beneficial use of nitric oxide during cardiopulmonary bypass on postoperative outcomes in children and adult patients: a systematic review and meta-analysis of 2897 patients
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Safety and efficacy of P2X3 receptor antagonist for the treatment of refractory or unexplained chronic cough: A systematic review and meta-analysis of 11 randomized controlled trials
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What Do We Know about Social and Non-Social Factors Influencing the Pathway from Cognitive Health to Dementia? A Systematic Review of Reviews
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Has a High Dose of Vitamin D3 Impacted Health Conditions in Older Adults?—A Systematic Review and Meta-Analysis Focusing on Dose 100,000 IU
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The Effect of Probiotics and Synbiotics on Risk Factors Associated with Cardiometabolic Diseases in Healthy People—A Systematic Review and Meta-Analysis with Meta-Regression of Randomized Controlled Trials
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Efficacy and safety of B-cell receptor signaling pathway inhibitors in relapsed/refractory chronic lymphocytic leukemia: a systematic review and meta-analysis of randomized clinical trials
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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublikacjaReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublikacjaObjective: 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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Validation of EORTC, CUETO and EAU risk stratification in prediction of recurrence, progression and death of patients with initially non-muscle invasive bladder cancer (NMIBC): a cohort analysis with systematic review.
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Broadband/Dual-band Metal-Mountable UHF RFID Tag Antennas: A Systematic Review. Taxonomy Analysis, Standards of Seamless RFID System Operation, Supporting IoT implementations, Recommendations and Future Directions
PublikacjaThe employment of broadband/dual-band ultra-high frequency (UHF) radio frequency identification (RFID) tag antennas contributes to the growth of RFID technology, with many potential implications, such as the increase of international trade, and reducing costs thereof. This study presents all reported articles on RFID tags for metal objects that can work seamlessly across different countries. Moreover, it addresses all available...
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Fighting Administrative Corruption with Digital Government in Sub-Saharan Africa
PublikacjaAdministrative corruption is a pervasive problem and a major threat to economic and social development around the world, especially in Sub-Saharan Africa which lags behind other regions in various development indicators and is seen as one of the most corrupt regions globally. This paper examines a hypothesis that digital government – the use of digital technology to transform public administration organizations and their relationships...
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Digitalization of Building Site Management in the Construction Industry
PublikacjaWith Industry 4.0, a digital transformation has started in the construction industry. However, 4.0 technologies have difficulties in the integration of digital systems due to the diversity and complexity of the processes in the construction industry. Multidisciplinary work in architectural projects and the need for high productivity require digital renovation planning in the construction industry. The application of the technologies...
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How digital platforms support public values through government-citizen collaboration?
PublikacjaDigital platforms are becoming a popular means of multi-sided interactions between public institutions and their constituents. By enabling information sharing, consultation, and other forms of government-citizen collaboration, they facilitate co-decision-making and co-creation. Although digital platforms are not, the mechanism through which they can create public value, although important for government institutions and citizens...
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CSR and innovation or CSR as non-technological innovation
PublikacjaThis chapter investigates the relationship between Corporate Social Responsibility (CSR) and innovation process. There is an ongoing discussion in the literature regarding this relationship, in particular on its one- or bidirectional nature and possible antecedents or mediating factors. This research addresses this gap and aims to provide more conceptual clarity and synthesize the different types of relationships between CSR and...
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Security of Cryptocurrencies: A View on the State-of-the-Art Research and Current Developments
Publikacja[Context] The goal of security is to protect digital assets, devices, and services from being disrupted, exploited or stolen by unauthorized users. It is also about having reliable information available at the right time. [Motivation] Since the inception in 2009 of the first cryptocurrency, few studies have been undertaken to analyze and review the state-of-the-art research and current developments with respect to the security...
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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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A new concept of contemporary marketing
PublikacjaPurpose: This conceptual paper aims to propose a new concept of marketing that responds well to the needs of a changing world, taking into account the continuous development of the service economy and the revolution in the development of the Internet and related tools. Methodology/Approach: The proposed concept is based on well-researched theories: service marketing, experience marketing, relationship marketing and digital marketing...
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State of the Art of Automated Buses
PublikacjaUrban transportation in the next few decades will shift worldwide towards electrification and automation, with the final aim of increasing energy efficiency and safety for passengers. Such a big change requires strong collaboration and efforts among public administration, research and stakeholders in developing, testing and promoting these technologies in the public transportation. Working in this direction, this work provides...
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Greencoin – educational information system for ecoinclusion and empowering urban adaptability.
PublikacjaThe SARS-CoV19 pandemic exposed a broad spectrum of challenges for modern cities, societies and the environment at large. The post-Covid transformation requires new social, ecological and educational solutions, adjusted to modern challenges, but also equipped with technological advances that allow for digital inclusion and sustainable urban development to benefit the local economy and society. Many information systems designed...
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Social Media and Knowledge Sharing – What Do We Know So Far?
PublikacjaThe aim of this paper is to examine previous studies on topic of social media and how it influences knowledge sharing online and thereafter establish respective body of knowledge. The background investigation has been organized as a theoretical review with qualitative premises. The multi-layered Systematic Literature Review process has been utilized and carried out to fetch the most relevant peer-reviewed researches in the past....
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Conceptualizing Digital Government for Social Solidarity
PublikacjaThis paper motivates the study of the impact of digital government on social solidarity; builds a conceptual foundation with four types of solidarity – group-based, compassionate, instrumental and emphatic; relates digital government to the type and moment – pre-technological, technological and post-technological of solidarity; and puts forward the type-moment frame to study how digital government is supporting social solidarity...
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Measuring the effectiveness of digital communication - social media performance: an example of the role played by AI-assisted tools at a university
PublikacjaThe aim of the article is to show the role played by AI-powered tools in measuring the effectiveness of digital communication in social media using a university case study. Therefore, a research problem was formulated to identify the metrics (KPIs) used to measure the effectiveness – non-financial outcomes – of digital social media communication at the university using AI tools. The literature review on the role of AI in digital...
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Digitalization and digital skills development patterns. Evidence for European countries
PublikacjaThis chapter contextualizes the digitalization process and the digital skills concept. It discusses the very process of technology diffusion, emphasizing several unique features of digital technologies that make them globally available. Next, it turns to the digital skills concept, clarifying how and why they reshape the societal and economic landscape. It also briefly addresses the digital divide and skill-biased technological...
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Can the Pandemic Be a Catalyst of Spatial Changes Leading Towards the Smart City?
PublikacjaThe worldwide spread of Covid‐19 infections has had a pervasive influence on cities and the lives of their residents. The current crisis has highlighted many urban problems, including those related to the functionality of urban structures, which directly affect the quality of life. Concurrently, the notion of “smart cities” is becoming a dominant trend in the discourse on urban development. At the intersection of these two phenomena,...
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Knowledge management and knowledge security—Building an integrated framework in the light of COVID‐19
PublikacjaAbstract. This paper presents a framework of knowledge risk management in the face of the COVID-19 crisis, derived from the literature on knowledge management, knowledge security and COVID-19. So far, both researchers and practitioners have focused on knowledge as an asset and their efforts have been aimed at the implementation of knowledge management in various organizational contexts. However, with increasing threats related...
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Mapping knowledge risks: towards a better understanding of knowledge management
PublikacjaThis conceptual paper aims to identify, present, and analyze potential knowledge risks organizations might face. With the growing complexity of organizational environments and the plethora of new knowledge risks emerging, this critical but under-researched field of knowledge management (KM) deserves closer attention. The study is based on a critical analysis of the extant literature devoted to knowledge risks, discusses potential...
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Collective creativity in management science
PublikacjaPurpose: The purpose of this paper is to establish the current state of knowledge on collective creativity in management science on the basis of a systematic literature review. Methodology: A systematic review was performed based on the three-step SPL procedure proposed by Tranfield et al. (2003). Two databases (Scopus and Web of Science) were searched electronically up until March 2022. Based on the secondary data a literature...
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Modeling an Industrial Revolution: How to Manage Large-Scale, Complex IoT Ecosystems?
PublikacjaAdvancements around the modern digital industry gave birth to a number of closely interrelated concepts: in the age of the Internet of Things (IoT), System of Systems (SoS), Cyber-Physical Systems (CPS), Digital Twins and the fourth industrial revolution, everything revolves around the issue of designing well-understood, sound and secure complex systems while providing maximum flexibility, autonomy and dynamics. The aim of the...
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Extraction of information from born-digital PDF documents for reproducible research
PublikacjaBorn-digital PDF electronic documents might reasonably be expected to preserve useful data units of their source originals that suffice to produce executable papers for reproducible research. Unfortunately, developers of authoring tools may adopt arbitrary PDF generation strategies, producing a plethora of internal data representations. Such common information units as text paragraphs, tables, function graphs and flow diagrams,...
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Government in the metaverse: Requirements and suitability for providing digital public services
PublikacjaDigital government comprises all means to enable governments to interact with their constituents digitally. The metaverse provides a virtual reality environment where various activities can be carried out without physically visiting the places of interest, including the public authorities. Yet, how governments can use the metaverse is unknown. This paper aims to extend the understanding of the metaverse architecture requirements...
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Navigating the Complexity: Understanding Social Integration in Smart Communities versus Smart Cities
PublikacjaThis study delves into the differentiation between smart community and smart city concepts, employing a comprehensive review of conceptual literature. The aim of this study is to identify and deliberate on the nuanced disparities between these two paradigms. By establishing pivotal distinctions, we aim to scrutinize the integration of social aspects in the development and implementation of smart communities. Our findings will offer...
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Whither the need and motivation for open government data (OGD) promotional strategies?
PublikacjaPurpose It has been underscored in the extant literature that open government data (OGD) has not percolated across the length and breadth of any country, let alone the awareness of the OGD among the stakeholders themselves. In this vein, this study aims to underline the reasons as to why OGD promotion merits consideration apart from underlining the manner in which OGD promotion may be done. Design/methodology/approach Based on...
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Knowledge Societies Policy Handbook
PublikacjaThe Handbook builds upon existing knowledge and practices to provide policy-makers with an actionable conceptual framework for understanding and assessing the relationships between the Sustainable Development Goals and Knowledge Societies. By identifying gaps as well as strengths, the Handbook will enable countries to more effectively deploy resources and implement appropriate policy measures.
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Knowledge risks inherent in business sustainability
PublikacjaSince the connection between business sustainability and knowledge risks has not been established in the literature so far, this paper provides a conceptual framework to demonstrate the possible impact of various knowledge risks on business sustainability and offers potential ways to manage and overcome these risks. The aim of this conceptual paper is to address two main questions: What are the potential effects of knowledge risks...
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The culture of excellence and its dimensions in higher education
PublikacjaPurpose To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up that culture. A subsidiary goal is to propose a qualitative tool to measure CoE maturity. Design/methodology/approach The study was based on the qualitative method, the preferred reporting system of systematic reviews and meta-analysis (PRISMA)....
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When digital government matters for tourism: a stakeholder analysis
PublikacjaDespite the importance of governance processes for destination management and the impact of digital technology on such processes, surprisingly little academic research has explored the use of digital technology to transform public governance in the tourism sector. This conceptual paper fills this gap by conducting a digital government stakeholder analysis for the tourism sector using the digital government evolution model as its...
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ICT-enabled circular economy: conceptualising the links
PublikacjaThis chapter sets conceptual backgrounds regarding the potentially emerging causal links between digital technologies and circular economy ideas implementation. We argue that digital technologies may constitute an effective element enabling the transformation from linear to circular and environmentally friendly economic activities. This work draws the general picture at the macro and micro level. The macro perspective shows how...