Wyniki wyszukiwania dla: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION - MOST Wiedzy

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Wyniki wyszukiwania dla: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION

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Wyniki wyszukiwania dla: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION

  • Choosing the Right Cybersecurity Solution: A Review of Selection and Evaluation Criteria

    Publikacja

    - Rok 2022

    Information technologies evolve continuously reaching pioneering areas that bring in new cybersecurity challenges. Security engineering needs to keep pace with the advancing cyberthreats by providing innovative solutions. At the same time, the foundations that include security and risk assessment methodologies should remain stable. Experts are offered with an extensive portfolio of solutions and an informed choice of a particular...

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  • Experimental analysis of chip removing system in circular sawing machine

    Paper presents analysis of the process of removing the wood chips generated during the cutting of the material on the circular sawing machine. The attention is focused on the upper cover of the chip removing system. Within the framework of the work a systematic experimental study of pressure distribution in the cover during operation of the selected rotational speed of saw blade with a diameter of 300 mm and 450 mm was carried...

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  • Overcoming Phobias: Harnessing the Power of Immersive Virtual Reality Therapy

    Publikacja

    - Rok 2024

    The goal of the chapter was to review the different therapeutic techniques used in the treatment of various forms of phobias, with particular emphasis on virtual reality treatment. We define different types of phobias, including social ones. We also describe treatment techniques – adopted from behavioral therapy – which have been developed to aid the treatment of phobias. Particular emphasis has been placed on the flooding, implosive...

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  • Impact of AI-Based Tools and Urban Big Data Analytics on the Design and Planning of Cities

    Publikacja

    Wide access to large volumes of urban big data and artificial intelligence (AI)-based tools allow performing new analyses that were previously impossible due to the lack of data or their high aggregation. This paper aims to assess the possibilities of the use of urban big data analytics based on AI-related tools to support the design and planning of cities. To this end, the author introduces a conceptual framework to assess the...

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  • A Comprehensive Investigation of Knowledge Management Publications

    Publikacja

    - Rok 2021

    Recent trends in knowledge management (KM) have increasingly indicated a lack of agreement, integration and classification between different KM domains. As such, experts are inadequately equipped when attempting to classify KM into their specific areas that could effectively contribute to a technocratic approach behind the organizational strategy. This paper illustrates a method of classifying KM publications by using a scheme...

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  • Support for argument structures review and assessment

    Argument structures are commonly used to develop and present cases for safety, security and for other properties of systems. Such structures tend to grow excessively, which causes problems with their review and assessment. Two issues are of particular interest: (1) systematic and explicit assessment of the compelling power of an argument, and (2) communication of the result of such an assessment to relevant recipients. The paper...

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  • Review of ship safety domains: Models and applications

    Ship safety domain is a term which is widely used in research on collision avoidance and traffic engineering among others. Classic ship domains have been compared in multiple reports. However, up till now there has been no work summing up contemporary research in this field. The paper offers a systematic and critical review of the newer ship domain models and related research. It discusses multiple differences in approach to ship...

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  • Knowledge Management for Managing Crisis in Tourism: Theoretical insights

    Publikacja

    COVID-19 has caused an unprecedented crisis affecting the entire tourism industry. Accommodation, food, and travel sectors have been affected by the decreased number of visitors, which had a ripple effect on the financial situation of the whole industry. The purpose of this work is a better understanding of the role of knowledge management in terms of mitigating the crisis in the tourism sector, as well as a development of the...

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  • The Challenge of Quantification: An Interdisciplinary Reading

    Publikacja

    - Minerva - A Review of Science, Learning and Policy - Rok 2023

    The present work looks at what we call “the multiverse of quantification”, where visible and invisible numbers permeate all aspects and venues of life. We review the contributions of different authors who focus on the roles of quantification in society, with the aim of capturing different and sometimes separate voices. Several scholars, including economists, jurists, philosophers, sociologists, communication and data scientists,...

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  • Boundary conditions for non-residential buildings from the user’s perspective: literature review

    Publikacja

    - ENERGY AND BUILDINGS - Rok 2022

    Background and objective: This paper aims to review the boundary conditions (B/C) in specific categories (energy, building use, and lighting) within non-residential buildings to pave the way to a better understanding of users’ requirements and needs of the built environment. For this paper, B/C are understood as unique preconditions, specific characteristics for use, determining specific features of buildings, enabling an accurate...

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  • A method for the three-dimensional and synchronous resolution of functional and spatial matters in architectural design

    The article discusses the issue of applied methods of teaching architectural design at Polish universities. The authors review the common methods based on conceptual drawings solving design problems in only two dimensions. After completing the floor plans' sketching process carried out in 2D way the 3D virtual models are made - seldom cardboard mock-ups - to illustrate the final spatial form of the designed object. At the Faculty...

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  • Numerical analysis of chip removing system operation in circular sawing machine using CFD software

    Paper presents the analysis of the results of numerical simulations of the air flow process of wood chips removing system in the circular sawing machine. The attention is focused on the upper cover and bottom shelter of the chip removing system. Within the framework of the work a systematic numerical modeling of the air flow distribution in the cover and shelter during operation of the selected rotational speed of saw blade with...

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  • EE-ISAC—Practical Cybersecurity Solution for the Energy Sector

    Publikacja

    - ENERGIES - Rok 2022

    A recent survey of cybersecurity assessment methods proposed by the scientific community revealed that their practical adoption constitutes a great challenge. Further research that aimed at identifying the reasons for that situation demonstrated that several factors influence the applicability, including the documentation level of detail, the availability of supporting tools, and the continuity of support. This paper presents the...

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  • Sustainability of Civil Structures through the Application of Smart Materials: A Review

    Publikacja

    - Materials - Rok 2021

    Every year, structural flaws or breakdowns cause thousands of people to be harmed and cost billions of dollars owing to the limitations of design methods and materials to withstand extreme earthquakes. Since earthquakes have a significant effect on sustainability factors, there is a contradiction between these constraints and the growing need for more sustainable structures. There has been a significant attempt to circumvent...

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  • Relevance of Urban Freight Transport Modelling Towards the Challenges of Urban Freight Policy

    Publikacja

    - Rok 2017

    The main objective of this paper is to investigate how recent trends in urban freight transport analysis and modelling are related to urban freight measures set out in Gdynia’s 2016 Sustainable Urban Mobility Plan. Building on the literature a review framework was defined including 1) stakeholders, 2) descriptors, 3) objectives and 4) solution approach applied in freight modelling efforts. It was clear that the implementation...

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  • How Sport Innovations Can Shape Sustainable Cities: An Interdisciplinary Approach

    Leveraging 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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  • Simple Measurement Method for Resistive Sensors Based on ADCs of Microcontrollers

    Publikacja

    A new, complete measurement method for resistance measurement of resistive sensors for systems based on microcontrollers equipped with analog-to-digital converters (ADCs) is proposed. The interface circuit consists of only four resistors, including a resistive sensor and a reference resistor, connected directly to the microcontroller pins. It is activated only during measurements, which significantly reduces power consumption....

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  • Classification of Music Genres by Means of Listening Tests and Decision Algorithms

    The paper compares the results of audio excerpt assignment to a music genre obtained in listening tests and classification by means of decision algorithms. A short review on music description employing music styles and genres is given. Then, assumptions of listening tests to be carried out along with an online survey for assigning audio samples to selected music genres are presented. A framework for music parametrization is created...

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  • Theoretical and Architectural Framework for Contextual Knowledge Bases

    The paper presents the approach aimed at building modularized knowledge bases in a systematic, context-aware way. The paper focuses on logical modeling of such knowledge bases, including an underlying SIM metamodel. The architecture of a comprehensive set of tools for knowledge-base systems engineering is presented. The tools enable an engineer to design, create and edit a knowledge base schema according to a novel context approach...

  • EM-driven topology evolution for bandwidth enhancement of hybrid quadrature patch couplers

    Publikacja

    A broad operational bandwidth is one of the key performance figures of hybrid patch couplers. Due to the lack of systematic design procedures, bandwidth enhancement is normally obtained through manual modifications of the structure geometry. In this work, an optimization-based topology evolution for EM-driven design of patch couplers with enhanced bandwidth has been proposed. The method exploits a novel spline-based EM model where...

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  • Aptamer based tools for environmental and therapeutic monitoring: A review of developments, applications, future perspectives

    Nucleic acids in the form of aptamers play a growing and significant role in the targeted and rapid analysis of environmental sample composition and medical analyses. In this paper, the review of both aptamers synthesis methods as well as application of these short chain oligonucleotides (with critical comments on their strong and weak features) are given. The first ones include: systematic evolution of ligands by exponential enrichment...

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  • Proposition of the methodology for Data Acquisition, Analysis and Visualization in support of Industry 4.0

    Publikacja

    - Procedia Computer Science - Rok 2019

    Industry 4.0 offers a comprehensive, interlinked, and holistic approach to manufacturing. It connects physical with digital and allows for better collaboration and access across departments, partners, vendors, product, and people. Consequently, it involves complex designing of highly specialized state of the art technologies. Thus, companies face formidable challenges in the adoption of these new technologies....

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  • Development of a Response Assessment Tool for a Floating Dock System

    Publikacja
    • J. Zhang
    • L. Li
    • M. C. Ong
    • O. El Beshbichi
    • A. Kniat

    - Rok 2022

    Docking operations of ships require a response assessment to ensure structural and personnel safety. Environmental loads and improper ballast adjustments are the main threats to the docking operations. They can cause severe structural damages and stability loss to a floating dock system which includes a floating dock and a docked vessel, even if the velocities of the dock and the vessel are very low during the docking process....

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  • Computer-Aided Automated Greenery Design—Towards a Green BIM

    Contemporary climate challenges are changing the architect’s awareness, which results in a broader spectrum of interest. The available software enables the design of vegetation, but it is often very limited and requires specialist knowledge. The available software allows the creation of individual solutions based on visual algorithms or writing scripts; however, they are still not common methods used in architecture and urban planning....

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  • Fake News: Possibility of Identification in Post-Truth Media Ecology System

    Publikacja

    - Rok 2019

    Information comes as basic good which affects social well-being. A modern society and a modern state – its administration, education, culture, national economy and armed forces – cannot function efficiently without a rationally developed field of information. The quality of the functioning of that system depends on a specific feature of information, that is namely: its reliability which makes it possible for us to evaluate accuracy,...

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  • Aiming at methods’ wider adoption: Applicability determinants and metrics

    Publikacja

    Numerous computer science methods and techniques have been proposed by the scientific community. However, depending on the domain, only their minor fraction has met wider adoption. This paper brings attention to the concept of applicability - the notion that is well acknowledged in the scientific field but have not been analysed with respect to determinants, metrics and systematisation. The primary objective of the study was to...

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  • Minute and diverse in fossil sticky stuff: Tanytarsini (Diptera: Chironomidae) from early Eocene Indian Cambay amber

    Publikacja

    - ZOOLOGICAL JOURNAL OF THE LINNEAN SOCIETY - Rok 2020

    We here present a pioneering systematic review of fossil dipterans of the tribe Tanytarsini (family Chironomidae) discovered in Indian amber from Cambay. The specimens examined belong to five species: Gujaratomyia miripes, Stempellina stebneri sp. nov., Stempellinella pollex sp. nov., Tanytarsus forfex sp. nov. and Tanytarsus ramus sp. nov., which are described. All species belong to the oldest known Tanytarsini and come from the...

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  • Windowing of the Discrete Green's Function for Accurate FDTD Computations

    Publikacja

    - Rok 2013

    The paper presents systematic evaluation of the applicability of parametric and nonparametric window functions for truncation of the discrete Green's function (DGF). This function is directly derived from the FDTD update equations, thus the FDTD method and its integral discrete formulation can be perfectly coupled using DGF. Unfortunately, the DGF computations require processor time, hence DGF has to be truncated with appropriate...

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  • Low-Level Music Feature Vectors Embedded as Watermarks

    In this paper a method consisting in embedding low-level music feature vectors as watermarks into a musical signal is proposed. First, a review of some recent watermarking techniques and the main goals of development of digital watermarking research are provided. Then, a short overview of parameterization employed in the area of Music Information Retrieval is given. A methodology of non-blind watermarking applied to music-content...

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  • I, Robot: between angel and evil

    Publikacja

    - Rok 2020

    The boosting of most digital innovations within recent technology progress by artificial intelligence (AI) constitutes a growing topic of interest. Besides its technical aspects, increasing research activity may be observed in the domain of security challenges, and therefore of responsibility related to the controlled or hypothetically uncontrolled or autonomous emergence of AI solutions. Consequently, responsibility and ethics...

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  • Pendant Proton-Relays Systematically Tune the Rate and Selectivity of Electrocatalytic Ammonia Generation in a Fe-Porphyrin Based Metal-Organic Framework

    Publikacja
    • A. Ghatak
    • S. S. Golla
    • S. Sappati
    • L. Itamar
    • R. Shimoni
    • I. Hod

    - ANGEWANDTE CHEMIE-INTERNATIONAL EDITION - Rok 2024

    Electrocatalytic nitrite reduction (eNO2RR) is a promising alternative route to produce ammonia (NH3). Until now, several molecular catalysts have shown capability to homogeneously reduce nitrite to NH3, while taking advantage of added secondary-sphere functionalities to direct catalytic performance. Yet, realizing such control over heterogeneous electrocatalytic surfaces remains a challenge. Herein, we demonstrate that heterogenization...

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  • Sustainability reporting in the airline industry: Current literature and future research avenues

    Sustainability reporting (SR) allows organisations to communicate their non-financial impacts to stakeholders. It has also become a widespread business practice in aviation, a transport sector that contributes significantly to global warming. Academia has begun to examine SR in the context of airlines surprisingly late, and no comprehensive reviews of its respective developments have been made so far. Consequently, a systematic...

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  • Towards Use of OntoClean for Ontology Contextualization

    Publikacja

    Ontologies are formal systems of concepts used to describe numerous domains of interest. Ontologies are usually very expressive, but it comes at a price of computationally expensive reasoning over them. In our previous work we discussed the possible performance benefits that can be obtained by decomposing an ontology into contexts. While the benefits are appealing, we discovered that, in our case, the main obstacle against using...

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  • A Review of Standards with Cybersecurity Requirements for Smart Grid

    Publikacja

    Assuring cybersecurity of the smart grid is indispensable for the reliable operation of this new form of the electricity network. Experts agree that standardised solutions and practices should be applied in the first place. In recent years many new standards for smart grids have been published, which paradoxically results in the difficulty of finding a relevant publication in this plethora of literature. This paper presents results...

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  • Global Approaches to Reduce Light Pollution from Media Architecture and Non-Static, Self-Luminous LED Displays for Mixed-Use Urban Developments

    Publikacja

    Urban environments have become significantly brighter and more illuminated, and cities now consider media architecture and non-static, self-luminous LED displays an essential element of their strategy to attract residents, visitors, and tourists in the hours after dark. Unfortunately, most often, they are not designed with care, consideration, and awareness, nor do they support the visual wellbeing and circadian rhythms of humans....

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  • AMO perspectives on the well-being of neurodivergent human capital

    Publikacja

    - Employee Relations - Rok 2021

    Existing management research and management practices frequently overlook the relationship between the above-average human capital of highly functioning neurodivergent employees, their subjective well-being in the workplace and performance outcomes. This paper calls for greater attention to the hidden human capital associated with neurodiversity by mainstreaming implementation of neurodiversity-friendly policies and practices. Drawing...

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  • The Knowledge Transfer From Headquarter to Local Subsidiaries Through Expatriates - Local Employees’ Perspective

    Publikacja
    • S. Przytuła
    • M. Rozkwitalska
    • M. Chmielecki
    • Ł. Sułkowski
    • B. Basińska

    - International Journal of Contemporary Management - Rok 2018

    Background. Knowledge transfer between the HQ and subsidiary has recently been targets of increasing research interest. However, the role of expatriate managers and local staff perspective on this process has not been examined enough. Research aims. This paper has two main objectives: first to develop a conceptual framework (model) of knowledge transfer between the headquarters and local subsidiary, and second to empirically evaluate...

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  • Experience-Based Cognition for Driving Behavioral Fingerprint Extraction

    Publikacja

    - CYBERNETICS AND SYSTEMS - Rok 2020

    ABSTRACT With the rapid progress of information technologies, cars have been made increasingly intelligent. This allows cars to act as cognitive agents, i.e., to acquire knowledge and understanding of the driving habits and behavioral characteristics of drivers (i.e., driving behavioral fingerprint) through experience. Such knowledge can be then reused to facilitate the interaction between a car and its driver, and to develop better and...

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  • Usability of Mobile Applications: A Consolidated Model

    Publikacja

    - IEEE Access - Rok 2024

    Mobile devices have become an integral part of the digital ecosystem, connecting people, businesses, and information around the world in ways never before possible. In particular, smartphones, tablets and other handheld devices equipped with mobile applications have changed every aspect of our lives. Today, a user can choose from nearly five million applications available for both Android and iOS operating systems. However, only...

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  • The assessment of renewable energy in Poland on the background of the world renewable energy sector

    Publikacja
    • B. Igliński
    • M. B. Pietrzak
    • U. Kiełkowska
    • M. Skrzatek
    • G. Kumar
    • G. Piechota

    - ENERGY - Rok 2022

    The issues of the article are associated with the development of the renewable energy source (RES) sector in the world and in Poland. The subject is undoubtedly connected with the problem of the energy transformation taking place in most countries nowadays. Energy transformation processes are mainly associated with an increase in the share of energy production from RES and increased awareness of energy use by end consumers. This...

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  • Human System Interaction in Review: Advancing the Artificial Intelligence Transformation

    Publikacja
    • D. De Silva
    • R. Nawaratne
    • J. Rumiński
    • A. Malinowski
    • M. Manic

    - Rok 2022

    The industrial advancement of human society has been fundamentally driven by diverse ‘systems’ that facilitate ‘human interaction’ within physical, digital, virtual, social and artificial environments, and upon the hyper-connected layers of system-system interactions across these environments. The research and practice of Human System Interaction (HSI) has undergone exponential development due to the enhanced capabilities, increased...

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  • Influence of algorithmic management practices on workplace well-being – evidence from European organisations

    Publikacja

    Purpose Existing literature on algorithmic management practices –defined as autonomous data-driven decision making in people's management by adoption of self-learning algorithms and artificial intelligence – suggests complex relationships with employees' well-being in the workplace. While the use of algorithms can have positive impacts on people-related decisions, they may also adversely influence job autonomy, perceived justice...

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  • Virtual reality technology in architectural education

    Contemporary virtual reality (VR) technology allows the recreation of non-existent architectural objects of which there may be no trace remaining. Virtual reality applications allow access to digital models, which visualise the lost architecture. The popularity of VR has resulted in it being applied not only to computer games, but also in visualising the past. Maps allow movement through historical trails and 3D models of architecture...

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  • Halucynacje chatbotów a prawda: główne nurty debaty i ich interpretacje

    Publikacja
    • J. Kreft
    • M. Boguszewicz-kreft
    • B. Cyrek

    - Roczniki Nauk Społecznych - Rok 2024

    Generatywne systemy sztucznej inteligencji (SI) są w stanie tworzyć treści medialne poprzez zastosowanie uczenia maszynowego do dużych ilości danych szkoleniowych. Te nowe dane mogą obejmować tekst (np. Bard firmy Google, LLaMa firmy Meta lub ChatGPT firmy OpenAI) oraz elementy wizualne (np. Stable Diffusion lub DALL-E OpenAI) i dźwięk (np. VALL-E firmy Micro- soft). Stopień zaawansowania tych treści może czynić je nieodróżnialnymi...

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  • Project-Based Collaborative Research and Training Roadmap for Manufacturing Based on Industry 4.0

    Publikacja

    - Rok 2023

    The importance of the economy being up to date with the latest developments, such as Industry 4.0, is more evident than ever before. Successful implementation of Industry 4.0 principles requires close cooperation of industry and state authorities with universities. A paradigm of such cooperation is described in this paper stemming from university partners with partly overlapping and partly complementary areas of expertise in manufacturing....

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  • The algorithm of building the hierarchical contextual framework of textual corpora

    Publikacja

    - Rok 2018

    This paper presents an approach for Modeling the Latent Semantic Relations. The approach is based on advantages of two computational approaches: Latent Semantic Analysis and Latent Dirichlet Allocation. The scientific question about the possibility of reducing the influence of these Methods limitation on the Quality of the Latent Semantic Relations Analysis Results is raised. The case study for building the Two-level Hierarchical Contextual...

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  • Toward a unified model of mobile Business Intelligence (m-BI) acceptance and use

    Publikacja

    - Rok 2022

    Factors affecting mobile business intelligence (m-BI) acceptance and use have become an increasingly important topic in practice due to the growing complexity of organizations, and their underlying information systems (IS). Since, one can notice considerable interest in m-BI, however, to the best of our knowledge few studies (if any) aim to synthesize the existing body of knowledge with regards to the factors affecting m-BI acceptance...

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  • Overview of new product development strategies and models

    Publikacja

    - Catallaxy - Rok 2023

    Motivation: The motivation for the overview presented in this article is to provide a starting point for considering whether existing new product development methodology and its level of detail allows product teams to develop high-quality and business-effective product concepts. Aim: The aim of this article is recognise the current state of research into new product development methodology and to present the strategies and models...

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  • Toward an understanding of occupational burnout among employees with autism – the Job Demands‑Resources theory perspective

    Publikacja

    - CURRENT PSYCHOLOGY - Rok 2024

    This article aims to gain insight into the phenomenon of occupational burnout among employees with autism based on the theoretical framework of the Job Demands-Resources theory and the literature on employees with autism in the workplace. Firstly, we argue that although the resources and demands of the neurotypical and neurodivergent employees might be different, the theoretical mechanism of occupational burnout formation remains...

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  • A benchmark for particle shape dependence

    Publikacja
    • G. Combe
    • C. Nouguier-Lehon
    • E. Azéma
    • K. Szarf
    • B. Saint-Cyr
    • M. Chaze
    • F. Radjaï
    • P. Villard
    • J. Delenne
    • V. Richefeu... i 3 innych

    - Rok 2013

    Particle shape is a major parameter for the space-filling and strength properties of granular materials. For a systematic investigation of shape effect, a numerical benchmark test was set up within a collaborative group using different numerical methods and particles of various shape characteristics such as elongation, angularity and nonconvexity. Extensive 2D shear simulations were performed in this framework and the shear strength...

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