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Wyniki wyszukiwania dla: sealing tax collection
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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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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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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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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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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublikacjaThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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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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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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Green Sample Collection
PublikacjaThe term of “green sample collection” is directly associated with both passive and dynamic analytical tools which allow for simultaneous management of the stage of collection and isolation and/or enrichment of a broad spectrum of chemical compounds from environmental samples. The use of passive sampling techniques at the stage of sample collection makes it possible to obtain in a simple yet inexpensive manner an analytical information...
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Al203 sealing elements lapping
PublikacjaPrzedstawiono wyniki badań własnych wydajnosci docierania ceramiki Al203. Badano elementy uszczelniające na docierarce jednotarczowej o standardowym układzie kinematycznym. Określono wpływ wielkości mikroziaren węglika boru o numerze F400/17, F800/6.5 i F1200/3 oraz wartości nominalnego nacisku jednostkowego na ubytek materiału w czasie 15 i 20 min. Scharakteryzowano mechanizm usuwania naddatku przy docieraniu elementów ceramicznych....
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From the Concept to Results: A Case Study on the Collection Development for the ODC–Opening Day Collection at Qatar National Library
Publikacja"A library collection should fit the mission for which it is created. The number of books it holds does not determine its worth." (E. J. Loveland, 2000) If so, how do we create a national library, and how do we build its collection from scratch without making many mistakes? Since 2012, when the plans for the new national library were announced, Qatar National Library (QNL) envisioned as carrying out its mission to "spread knowledge,...
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System of breath collection and analysis for diseases detection
PublikacjaCollection and study of composition of the exhaled air is now intensively investigated to develop non-invasive medical diagnostics based on presence of metabolic compounds in the exhaled air. The process of collecting and processing of the exhaled air must fulfill relevant conditions to achieve satisfactory results. The paper presents the system of collecting samples of exhaled breath and the proposed methods of its analysis, using...
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Cyanobacterial and Algal Strains in the Culture Collection of Baltic Algae (CCBA)
PublikacjaThe dataset titled Microalgal strains from “Culture Collection of Baltic Algae (CCBA)” is a representation of cyanobacterial and microalgal cultures isolated from the Baltic Sea. It is a unique catalogue of strains of the dominant and rare species found in the Baltic phytoplankton and microphytobenthos assemblages. The main purpose of the collection is to extend the knowledge on the Baltic microbial communities by providing...
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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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Influence of Toll Collection Method on Motorways on Traffic Safety and Efficiency
PublikacjaThe paper presents the results of the effectiveness analysis for various forms of toll collection on motorway gates and their impact on safety and efficiency of traffic. The results from field tests that were performed on the A1 motorway in Rusocin were used for the analysis. The research included the analysis of the video image of driver behaviour on the way to the toll booths and at toll booths. The PTV VISSIM tool was used to...
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Physical and sealing properties of BaO–Al2O3–SiO2–CaO–V2O5 glasses for solid oxide fuel cell applications
PublikacjaIn this study, the properties of BaO–Al2O3–SiO2 (SAB) glasses incorporated with CaO and V2O5 as the network modifier and additive, respectively, are evaluated. The electrical resistivities of the glasses decrease upon the addition of CaO but increase upon increasing their V2O5 content because the V5+ species lower the ionic mobility of the glasses. The addition of V2O5 improves the wettability of the glasses on the Crofer 22 APU...
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Collection Efficiency in Narrow Electrostatic Precipitators with a Longitudinal or Transverse Wire Electrode
PublikacjaRecently narrow electrostatic precipitators (ESPs) have become a subject of interest because of their possible application in diesel engine exhaust systems. In this work, results of particle collection efficiency measurements in narrow electrostatic precipitators for negative and positive dc voltage polarity are presented. The ESP usedin this work was a parallelepiped equipped with wire discharge electrode and two collecting plate-electrodes....
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Design of Ground Surface Sealing in The Spatial Policy of Communes
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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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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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Real Estate Value Tax Based on the Latvian Experience
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Energetic model of hydraulic system of refuse collection vehicle based on simulation and experimental data
PublikacjaThis paper presents an energetic model of hydraulic system of a refuse collection vehicle. First, benefits resulting from implementation of an energetic model in the industry and operation of a Refuse Collection Vehicle are briefly explained. Then, components of the energy consumption in hydraulic circuits of compactor and lifting device are described and combined into a comprehensive model that can be evaluated using basic measurement...
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The application of magnetic fluids in sealing nodes designed for operation in difficult conditions and in machines used in sea environment
PublikacjaPresented in article MF seals are being researched for sea technology purposes due to their excellent tightness and low resistance of motion. These features are most valuable for ring propellers and ship's main propeller shaft. There are more reasons why technologists payf significant attention for various MFseals applications in their difficult operating conditions. For instance, an advanced pumping systems are designed with contactless...
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The application of magnetic fluids in sealing nodes designed for operation in difficult conditions and in machines used in sea environment
PublikacjaPresented in article MF seals are being researched for sea technology purposes due to their excellenttightness and low resistance of motion. These features are most valuable for ring propellers and ship'smain propeller shaft. There are more reasons why technologists payf significant attention for various MFseals applications in their difficult operating conditions. For instance, an advanced pumping systemsare designed with contactless...
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Ionic conductivity behavior by activated hopping conductivity (AHC) of barium aluminoborosilicate glass–ceramic system designed for SOFC sealing
PublikacjaNon-conducting BaO-B2O3-Al2O3-SiO2 parent glasses designed for solid oxide fuel cell (SOFC) sealing applications were prepared using the melt-quenching technique. The glass formation region was determined according to phase equilibrium relations and was found to be in the composition range 70BaO-(x)Al2O3-(10−x)B2O3-20SiO2 where 3.0 < x < 6.0 wt%. The conductivity values obtained conductivity ranged from 10−5 to 10−10 S/cm at temperatures...
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Electrohydrodynamic Secondary Flow and Particle Collection Efficiency in a One-sided Spike-plate Type Electrostatic Precipitator
PublikacjaIn this work, results of electrohydrodynamic secondary flow and particle collection efficiency measurements in an electrostatic precipitator under positive and negative voltage polarity are presented. The electrostatic precipitator had two plate collecting electrodes and a single spike discharge electrode. The spike tips were only on one side of the discharge electrode, therefore called a one-sided spike electrode. The electrohydrodynamic...
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Electrohydrodynamic flow patterns and collection efficiency in narrow wire-cylinder type electrostatic precipitator
PublikacjaRecently, narrow electrostatic precipitators (ESPs) have become a subject of interest because of their possible application for the cleaning of the exhaust gases emitted by diesel engines. Diesel engines emit fine particles, which are harmful to human and animal health. There are several methods for decrease particulate emission from a diesel engines, but up to now, these methods are not enough effective or very expensive. Therefore,...
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Assessment of baby disposable diapers application for urine collection and determination of phthalate metabolites
PublikacjaThe baby disposable diapers were investigated as a sampling material for urine collection and validated for the evaluation of the exposure of children to xenobiotics. Phthalate metabolites detected in urine samples were chosen as proof-of-concept analytes. For the determination of phthalate metabolites in children’s urine samples, high performance liquid chromatography coupled with tandem mass spectrometry (HPLC-MS/MS) was used. Two...
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Electrohydrodynamic Secondary Flow and Particle Collection Efficiency in Spike-Plate Multi-Electrode Electrostatic Precipitator
PublikacjaIn this work the results of electrohydrodynamic (EHD) secondary flowmeasurements in a spike-plate type electrostatic precipitator (ESP) are presented. In the investigated ESP two-sided and one-sided spike electrodes were used as a discharge electrodes. The results of 2D PIVmeasurements showed that flow pattern obtained for a different spike tips positions in respect to the primary flow direction significantly changing the flow...
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Electrohydrodynamic secondary flow and particle collection efficiency in spike-plate multi-electrode electrostatic precipitator
PublikacjaIn this work the results of electrohydrodynamic (EHD) secondary flow measurements in a spike-plate type electrostatic precipitator (ESP) are presented. In the investigated ESP two-sided and one-sided spike electrodes were used as a discharge electrodes. The results of 2D PIV measurements showed that flow pattern obtained for a different spike tips positions in respect to the primary flow direction significantly changing the flow...
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The ring propeller with conical electromagnetic bearings and magneto fluid sealing system.
PublikacjaW przedstawionej koncepcji nowego zespołu napędowego najbardziej znamiennym rozwiązaniem jest zastosowanie nowoczesnych łożysk elektromagnetycznych dla pędnika śrubowego w prototypowej wersji silnika pierścieniowego synchronicznego z magnesami z ziem rzadkich. W artykule przedstawiono konstrukcję stożkowych łożysk magnetycznych. Technika uszczelniania cieczami magnetycznymi jest nową koncepcją pozwalającą na rozwiązywanie wielu...
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Particle Image Velocimetry Measurements of Airflow in Electrohydrodynamic Device for Dust Particle Collection
PublikacjaIn this paper the pumping effect of air in the electrohydrodynamic (EHD) device for dust particle collection is presented. To induce an airflow in this EHD device corona discharge was used. The discharge was generated between the one-sided spike electrodes and the plate electrodes. The asymmetric electric field and generated discharge resulted in a unidirectional airflow through the EHD device. The current-voltage characteristics...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Evaluation of the efficiency of the duty cycle of refuse collection vehicle based on real-world data
PublikacjaIn this paper a method of the efficiency evaluation of the duty cycle of Refuse Collection Vehicle is presented. Using real world data, two representative duty cycles were analysed. Total cycle efficiency was calculated, as well as the efficiency of particular cycle phases. Then, energy needed to collect and compact the waste and energy from fuel were compared. Measured and calculated values were shown on the diagrams illustrating...
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Pre-analytical aspects in metabolomics of human biofluids – sample collection, handling, transport, and storage
PublikacjaMetabolomics is the field of omics research that offers valuable insights into the complex composition of biological samples. It has found wide application in clinical diagnostics, disease investigation, therapy prediction, monitoring of treatment efficiency, drug discovery, or in-depth analysis of sample composition. A suitable study design constitutes the fundamental requirements to ensure robust and reliable results from the...
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Open extensive IoT research and measurement infrastructure for remote collection and automatic analysis of environmental data.
PublikacjaInternet of Things devices that send small amounts of data do not need high bit rates as it is the range that is more crucial for them. The use of popular, unlicensed 2.4 GHz and 5 GHz bands is fairly legally enforced (transmission power above power limits cannot be increased). In addition, waves of this length are very diffiult to propagate under field conditions (e.g. in urban areas). The market response to these needs are the...
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SiMiSnoRNA: Collection of siRNA, miRNA, and snoRNA database for RNA Interference
PublikacjaObjective:The discovery of sequence specific gene silencing which occurs due to the presence of double-stranded RNAs has considerable impact on biology, revealing an unknown level of regulation of gene expression. This process is known as RNA interference (RNAi) or RNA silencing in which RNA molecules inhibit gene expression, typically by causing the destruction of specific mRNA molecule. Two types of small RNA molecules - small...
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Innovative system for energy collection and management integrated within a photovoltaic module
PublikacjaThe dynamic development of battery technology and design based on the flow of lithium ions, mainly driven by the needs of the automotive industry, leads to the conclusion that these batteries are becoming a more viable alternative to traditional lead-acid batteries. Their use is driven by the ability to quickly charge and discharge, a higher durability, maintenance-free operation, much smaller dimensions and lighter weight. The...
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Deep Data Analysis of a Large Microarray Collection for Leukemia Biomarker Identification
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Collection efficiency in narrow electrostatic precipitators with a longitudinal or transverse wire electrode
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Model of the hydraulic pump powertrain of refuse collection vehicle compaction mechanism
PublikacjaW pracy przedstawiono symulację pracy układu napędowego pompy hydraulicznej mechanizmu prasującego śmieciarki oraz wpływ różnych konfiguracji elementów składowych tego urządzenia na zużycie paliwa silnika napędowego w warunkach przyjętego cyklu obciążenia. W tym celu wykorzystano model układu napędowego pompy hydraulicznej mechanizmu prasującego śmieciarki w formie grafów wiązań oraz wyniki pomiarów ciśnienia roboczego w siłownikach...
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Analysis and bioanalysis: an effective tool for data collection of environmental conditions and processes
PublikacjaReliable information that allows us to estimate the state of the environment and to forecast changes in the ecosystem are constantly required. Increasing environmental consciousness and dynamic development of analytical techniques are the main reasons for determining the wide range of pollutants occurring at very low concentrations in complex matrix samples. The presence and concentration of many of those pollutants in the environment...
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Particle Image Velocimetry Measurements of Airflow in Electrohydrodynamic Device for Dust Particle Collection
PublikacjaIn this paper the electrohydrodynamic (EHD)device for gas pumping and cleaning is presented. To induce an airflow in this EHD device corona discharge was used. The discharge was generated between the one-sided spike electrodes and the plate electrodes. An asymmetric electric field and generated discharge result in unidirectional gas flow through the EHD device. The current-voltage characteristics were measured and the corona discharge...
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Weather Routing System Architecture Using Onboard Data Collection and Route Optimisation
PublikacjaThis paper describes the architecture of a weather routing system consisting of two key elements: onboard monitoring and route optimiser sub-systems. The former is responsible for collecting various onboard measurements, such as current ship position or ship motion variables. These data, when gathered and processed, are then used for fine-tuning a ship model. The model, together with weather forecasts, is utilised by a multi-objective...
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New approach for e-cigarette aerosol collection by an original automatic aerosol generator utilizing melt-blown non-woven fabric
PublikacjaCurrently, there is lack of standardized conditions for the collection and analysis of e-cigarette (EC) aerosol. Considering the urgent need for the development of these guidelines, a procedure for EC aerosol analysis was developed. A novel automatic e-cigarette aerosol generator was designed. For the first time, melt-blown non-woven fabric was applied for the effective uptake of compounds released from vaporized e-liquid. The...
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Semantic technologies based method of collection, processing and sharing information along food chain
PublikacjaIn the paper the method of collecting, processing and sharing information along food chain is presented. Innovative features of that method result from advantages of data engineering based on semantic technologies. The source to build ontology are standards and regulations related to food production, and data collected in databases owned by food chain participants. It allows food chain information resources can be represented in...
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Przypisy bibliograficzne w Web of Science Core Collection, Scopus – w zastępstwie bibliografii
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The Collection of Betterment Levies in Relation to the Division of Real Estate in the Rural Commune of Zielona Góra
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Occurrence and variability of River Habitat Survey features across Europe and the consequences for data collection and evaluation
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Anti-inflammatory drugs in the Vistula River following the failure of the Warsaw sewage collection system in 2019
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Monitoring of volatile organic compounds (VOCs) in atmospheric air. Part II. Sample collection and preparation
PublikacjaThe paper reviews literature information on air sampling techniques commonly used for monitoring volatile organic compounds (VOCs) levels in atmospheric air. It describes containers for collecting samples of atmospheric air, such as vacuum canisters and bags made from synthetic materials. It discusses dynamic, passive and denudational techniques for sampling analytes from air combining isolation with preliminary enrichment, and...