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Wyniki wyszukiwania dla: SUSTAINABLE DEVELOPMENT AND TAX
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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 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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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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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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...
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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...
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Healthier and Environmentally Responsible Sustainable Cities and Communities. A New Design Framework and Planning Approach for Urban Illumination
PublikacjaAlthough sustainability and sustainable development are both considered necessary practices in various fields today, a recent analysis showed that the Sustainable Development Goal SDG11: Sustainable Cities and Communities established by the United Nations does not address urban illumination and its impact. This oversight is of concern because research carried out in the last 20+ years indicates artificial light at night (ALAN)...
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Recent Advances in Development of Waste-Based Polymer Materials: A Review
PublikacjaLimited petroleum sources, suitable law regulations, and higher awareness within society has caused sustainable development of manufacturing and recycling of polymer blends and composites to be gaining increasing attention. This work aims to report recent advances in the manufacturing of environmentally friendly and low-cost polymer materials based on post-production and postconsumer wastes. Sustainable development of three groups...
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Understanding Sustainable Knowledge-Sharing in Agile Projects: Utilizing Follow-the-Sun Technique (FTS) in Virtual Teams
PublikacjaIn Agile IT projects, promoting effective knowledge sharing is essential not only for achieving success but also for supporting Sustainable Development Goals (SDGs). However, Companies using virtual teams may face challenges in coordinating work, particularly when teams are distributed across different time zones, ultimately hindering their ability to consistently share knowledge. This can lead to delays and inefficiencies, ultimately...
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Cycling as a Sustainable Transport Alternative in Polish Cittaslow Towns
PublikacjaIt is well known that growing motor traffic in urban areas causes air pollution and noise which affects the environment and public health. It is hardly surprising then that cycling should be used as an alternative mode of transport, not just in major cities but also in smaller ones including those that are members of the Cittaslow network. Their approach is based on sustainable development, care for the environment and transport...
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Overview of new product development strategies and models
PublikacjaMotivation: 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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Overview of new product development strategies and models
PublikacjaMotivation: 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...
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How to make membrane distillation greener? A review on environmentally friendly and sustainable aspects
PublikacjaThere is an urgent need for the development of new water resources in order to solve the problem of the world’s growing demand for clean water. Membrane distillation (MD) is a promising alternative to conventional seawater desalination. Although MD itself is often defined as sustainable desalination technology, there are many aspects within the membrane manufacture and process operation that make it far from being green. For instance,...
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Sustainable polymers targeted at the surgical and otolaryngological applications: Circularity and future
PublikacjaThe ongoing climate changes, high air and noise pollution have significant impact on humans’ health. This influence is especially visible in otolaryngology, which focuses on respiratory and hearing systems disfunctions. However, even though surgeries are done in response to diseases related to climate changes, they also have a negative impact on the environment, mostly connected with the inherence of single-use fossil fuel derived...
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Chemometrics for Selection, Prediction, and Classification of Sustainable Solutions for Green Chemistry—A Review
PublikacjaIn this review, we present the applications of chemometric techniques for green and sustainable chemistry. The techniques, such as cluster analysis, principal component analysis, artificial neural networks, and multivariate ranking techniques, are applied for dealing with missing data, grouping or classification purposes, selection of green material, or processes. The areas of application are mainly finding sustainable solutions...
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Machine learning for the management of biochar yield and properties of biomass sources for sustainable energy
PublikacjaBiochar is emerging as a potential solution for biomass conversion to meet the ever increasing demand for sustainable energy. Efficient management systems are needed in order to exploit fully the potential of biochar. Modern machine learning (ML) techniques, and in particular ensemble approaches and explainable AI methods, are valuable for forecasting the properties and efficiency of biochar properly. Machine-learning-based forecasts,...
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Smart sustainable cities : Reconnaissance Study
PublikacjaThe global urban population is expected to grow by 63 percent between 2014 and 2050 – compared to an overall global population growth of 32 percent during the same period. Megacities with over 20-million inhabitants will see the fastest increase in population – and at least 13 new megacities are expected by 2030, in addition to the 28 existing today. The fastest growing urban centres contain around one-million inhabitants, and...
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Community Road Safety Strategies in the Context of Sustainable Mobility
PublikacjaThe paper presents an overview on the road safety strategies and action plans implemented in the framework of the “SOL - Save our lives: Comprehensive road safety strategy for Central Europe” project. It contains summarization of learned knowledge regarding the efficiency of measures applied and highlights examples of good practices. The purpose of the paper is to provide recommendations for effective and successful planning, formulation...
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HEALTH-AFFIRMING EVERYDAY LANDSCAPES IN SUSTAINABLE CITY. ECO-NEIGHBORHOODS IN FRANCE CASE
PublikacjaThis paper discusses the close relationship between the concept of health-affirming everyday landscapesand the idea of sustainable city design.The French National program of eco-neighborhood certification ÉcoQuartier is described and the correlation between the concepts of health-affirming landscapes,sustainable cities, and eco-neighborhoods is explained using the example of a selected eco-neighborhood in France.
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Chemometrics approaches to green analytical chemistry procedure development
PublikacjaChemometric tools are widely used in analytical chemistry for the reduction of data dimensionality, grouping of variables and processing of analytical signals. They have also the potential to be applied in analytical procedure development with the aim of minimizing the procedure’s environmental impact. The design of experiment gives the possibility to obtain much better information on the system response than in case of “changing...
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Sustainable utilization of copper post-flotation waste in cement composites
PublikacjaThe current way of managing the copper ore flotation waste is by placing it in waste neutralization facilities. However, flotation waste has great potential in application in cement composites. The article presents the detailed characteristics of post-flotation waste (PFW) and three types of cements: CEM I, CEM II/B-V, and CEM III/A, 42.5 MPa class. The post-flotation waste added for 20% of the cement mass increase the water demand...
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Historical, technical and economic aspects of biogas development: Case Polanda and Ukraine
PublikacjaThe paper describes 3700 years of biogas manufacture with more details of last 120 years. Due to V. Omelianskij׳s researches 120 years ago, Ukrainians achieved a share in biogas manufacture in the overall biogas development. Poland started to take part in biogas development 96 years ago by finishing biogas plant in Posen 1928. History and current status of biogas plants achievements are collected and analyzed. Faults and achievements...
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Digital Transformation and Its Influence on Sustainable Manufacturing and Business Practices
PublikacjaThe paper focuses on the relationship between businesses and digital transformation, and how digital transformation has changed manufacturing in several ways. Aspects like Cloud Computing, vertical and horizontal integration, data communication, and the internet have contributed to sustainable manufacturing by decentralizing supply chains. In addition, digital transformation inventions such as predictive analysis and big data analytics...
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Renewable and Sustainable Energy: Current State and Prospects
PublikacjaThe last two decades of the twentieth century represented a period of above-average, systematic growth of formal and informal interdependencies between economies of different countries and between world markets. The intensity, magnitude, and diversity of these interdependencies have never been recorded before in economic history, and the market transformations taking place have been referred to in the literature as the process...