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Wyniki wyszukiwania dla: TAX SYSTEM, SEALING TAX COLLECTION, TAX GAP
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Driving forces of informal employment: An empirical study based on Polish enterprise data
PublikacjaObjective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of informal employment in Poland. The adequate sample comprised 952 representative surveys derived from the computer-assisted telephone...
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Alternative Modeling of Volunteer Based Systems
PublikacjaThe canonical approach to model a flow of a voluntary based computing, as presented in Chapter 7 may tax the capacity of the simulator, especially when a more complex model of Voluntary Computing, proposed in [1], is used which would imply that, for typical heterogeneous groups of volunteers, several thousands of threads would have to be run inside the simulator, to mimic closely the behaviour of every volunteer. This chapter presents...
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
Dane BadawczeA special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...
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Magdalena Szuflita-Żurawska
OsobyMagdalena Szuflita-Żurawska jest kierownikiem Sekcji Informacji Naukowo-Technicznej na Politechnice Gdańskiej oraz Liderem Centrum Kompetencji Otwartej Nauki przy Bibliotece Politechniki Gdańskiej. Jej główne zainteresowania badawcze koncentrują się w obszarze komunikacji naukowej oraz otwartych danych badawczych, a także motywacji i produktywności naukowej. Jest odpowiedzialna między innymi za prowadzenie szkoleń dla pracowników...
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015
Dane BadawczeTaxation in the form of a lump sum on recorded revenues does not apply to certain types of activity, regardless of their size. We are talking about taxpayers who achieve revenue in whole or in part, among others from on account of running pharmacies, activities in the field of buying and selling foreign exchange values, activities in the field of trade...
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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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The Business Environment of Georgia and Ukraine: Approaches to a Comparative Analysis
PublikacjaThe formation of a favourable business environment and the intensification of entrepreneurial activity on this basis is one of the priorities of economic policy of governments around the world. The aim of this article is to conduct a comparative analysis of some of the characteristics of the business environment of Georgia and Ukraine. The theoretical basis of the study is the understanding of the business environment as a necessary...
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Mechanisms for supporting electric vehicle purchasers in selected European countries in 2011-2016
Dane BadawczeThe European authorities have not developed a single common preference model for electric car buyers within the Union. Different countries have decided on different solutions. The following dataset presents mechanisms for supporting electric vehicle purchasers in selected European countries in years 2011-2016, including both economical (in the form...
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Ocena kosztów pracy w Polsce na tle innych krajów Unii Europejskiej
PublikacjaRelacja pomiędzy obciążeniami z tytułu podatków, składek na ubezpieczenia społeczne i inne pozapłacowe składnik kosztu pracy określana jest mianem - "klina podatkowego" (tax wage). Badania już dawno udowodniły, że to nie obciążenia podatkowe, ale "klin podatkowy" jest decydującym elementem wpływającym na wielkość bezrobocia Z najnowszego raportu OECD wynika, że Polska jest w bezpośredniej czołówce krajów o wysokich obciążeniach...
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Property sustainable value versus highest and best use analyzes
PublikacjaThis article proposes the possibility of applying fuzzy logic theory to perform the tasks of determining the market value of agricultural lands. These tasks are of a multi‐criteria character, as multiple factors are taken into consideration during the land value valuation process. The market value of agricultural land plots, calculated using fuzzy logic methods, can provide a basis for further use in the processes that are directly...
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Istota i rola "klina podatkowego" w kształtowaniu racjonalnego systemu zatrudniania
PublikacjaKoszty pozyskania kapitału intelektualnego w firmie stanowią istotny element strategii finansowej przedsiębiorstwa. Istotną barierę w pozyskiwaniu kwalifikowanej kadry pracowników stanowią pozapłacowe obciążenia kosztów pracy określane mianem "klina podatkowego" (tax wage) Badania już dawno udowodniły, że to nie obciążenia podatkowe, ale "klin podatkowy" jest decydującym elementem wpływającym na wielkość bezrobocia Z najnowszego...
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NEW DESIGNS OF MAGNETIC FLUID SEALS FOR RECIPROCATING MOTION
PublikacjaT he operating conditions of magnetic fluid seals during reciprocating motion are so different from those observed in rotating motion that the use of their conventional structures for reciprocating motion seals yields no good results. The analysis of the sealing mechanism of magnetic fluid seals in reciprocating motion shows that the operation of these seals is affected by the carry-over phenomenon and magnetic fluid...
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More freedom – more investments. The relationship between the extent of fiscal autonomy with respect to own revenues and investment expenditures of Polish communes and cities with county rights
PublikacjaThe purpose of this study was to investigate the relationship between own revenues characterized by different levels of fiscal autonomy and investment expenditures of selected local government entities in Poland. Accordingly, the following research hypothesis was formulated: there is a relationship between the type of own revenue identified with respect to fiscal autonomy and the size of investment expenditures. Revenues characterized...
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The effectiveness of financial and economic regulation of land relations in the context of stimulating entrepreneurial activity in the regions of Ukraine
PublikacjaSolving the problem of enhancing the efficiency of the financial and economic regulation of land relations contributes to the development of entrepreneurship in Ukraine. The purpose of the paper is to determine new incentives for encouraging entrepreneurial activity by increasing the efficiency of the financial and economic regulation of land relations by local governments. The study is based on applying the method for predicting...
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Basic financial categories of non-public universities in 2010 (in PLN thousand)
Dane BadawczeIn 2010, non-public universities achieved a positive gross and net financial result. In nominal terms, the net financial result decreased compared to 2009 by 43.7%. It was lower than the net financial result of public universities by PLN 348.3 million. and amounted to PLN 148.1 million.
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What drives sustainable investing? Adoption determinants of sustainable investing exchange-traded funds in Europe
PublikacjaDespite the growing interest in various topics related to sustainable (ESG) investing, some issues remain understudied, such as the determinants of their utilization at the macro level. This paper contributes to the state of knowledge two-directionally. First, it shows the development of sustainable investing exchange-traded funds (ETFs) in European countries. Second, it traces the significant determinants of adopting sustainable...
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Polish FDI in Central Asian Countries
PublikacjaSince gaining independence, Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan gradually opened their markets to foreign investors. Before Poland’s accession to the European Union, the activities of Polish investors in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan were based on bilateral treaties concluded by Poland with those countries. Later, except Turkmenistan, they were governed by the partnership...
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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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Sprawiedliwość agrarna
Publikacjaprawiedliwość agrarna została napisana z intencją zreformowania stosunków społeczno-politycznych. Tekst opiera się na założeniu wywodzącym się z tradycji prawnonaturalnej, które brzmi, iż pierwotnie każdy był współwłaścicielem powierzchni Ziemi. Powstanie prywatnej własności ziemskiej (czyli, eo ipso, wywłaszczenie większości ludzi) należy zakwalifikować jako akt bezprawia, kumulujący się w historycznie nawarstwionych nierównościach...
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The Application of Fluidic Sealing in Shrouded Gas Turbine Blades
PublikacjaThis paper presents a study conducted on a new gas turbine designed to limit leakage in the labyrinth seal. The slots in the fin are used to generate a bypass flow, which obstructs the flow in the gap above the fin. The method was tested numerically and experimentally beforehand using a simplified model without rotation or blade passages. In this paper, the validation of the method using a model of a turbine stage is shown. Reynolds-averaged...
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"Debata podatkowa" nt. zmian podatkowych w roku 2019
WydarzeniaPierwsze spotkanie z cyklu „Debat podatkowych” na WZiE, podczas którego zostaną omówione praktyczne aspekty związane ze zmianami podatkowymi w roku 2019, m.in: split payment, niższy CIT, exit tax i ulga na B+R.
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Programmes to Combat the Economic Impact of the COVID-19 Pandemic in Kazakhstan and Ukraine and Unemployment
PublikacjaThe following article presents economic programmes to combat the negative effects of the COVID-19 pandemic. The analysed programmes were undertaken by the governments of Ukraine and Kazakhstan. They contributed to reducing unemployment in both countries. The findings of Ukrainian researchers focused mainly on estimating losses in the SME sector, especially in the hotel, tourism and transport sectors. Scientific literature in Kazakhstan...
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Household Ability of Expenditures on Electricity and Energy Resources in the Countries That Joined the EU after 2004
PublikacjaThe purpose of the following article is to present the situation of the energy market from a household perspective between 2010 and 2020 in selected EU countries (the group of member states which joined EU after 2004). The selected countries when joining the EU had similar economic indicators and to some extent were similar in other macro-economic situations (personal income, unemployment rate, GDP level and annual growth). This...
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Diagnostic Model of Crankshaft Seals
PublikacjaT he paper presents a research stand being a diagnostic model of radial lip seals used, among others, on crankshafts of piston combustion engines in order to identify the correctness of their operation. The possibility of determining the technical condition of lip seals on the basis of the proposed coefficient of correctness of operation has been described. T he basic features of seals influencing their correctness of...
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Management and economic of engineer projects
Kursy OnlineLectures - 05 October-30 November, 2023 1. Project management: Engineers, projects, management, planning and scheduling, personnel and organizational, team building, project control, estimating and ordering. 2. Team building: personality types, team effectiveness. 3. Project management: WBS, Gantt, Earned Value Method, critical path, risk management. 4. Economic Engineering: Establishing economic equivalence, Interest: cost...
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Anna Rzeczycka dr hab.
OsobyAnna Rzeczycka jest zastępcą kierownika Katedry Finansów na Wydziale Ekonomii i Zarządzania Politechniki Gdańskiej. Publikacje sytuują się w dziedzinie nauk społecznych w zakresie dyscypliny ekonomia i finanse. Obejmują one książki, monografie, artykuły, publikacje i redakcje naukowe monografii i zeszytów naukowych. Liczbowo obejmuje on następujące pozycje: 12 monografii i podręczników, 115 publikacji w czasopismach naukowych,...
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Analysis of inductive power transfer systems for variable air gap and voltage supply frequency
PublikacjaThe paper describes an IPT system, by which electrical energy may be transmitted through a large air gap between coils without electrical connection. It presents theoretical and simulation analysis of IPT, which allows for supplying a receiver in the conditions of slow, in relation to the dynamics of power supply, changes in dimension of the air gap. The influence of frequency characteristics of the system on the possible selection...
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Novel adaptive flux observer for wide speed range sensorless control of induction motor
PublikacjaA new adaptive flux observer of induction motor is presented in the paper. The Lyapunov theory is utilized for derivation of the adaptation law of rotor flux angular speed, which acts as unknown parameter in an augmented induction motor model. In the field weakening region, where stray fluxes are comparable with rotor flux magnitude, the air-gap flux stabilization is proposed. An air-gap flux multiscalar model is derived for stator...
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Mind the Gender Wage Gap – the Impact of Trade and Competition on Sectoral Wage Difference
PublikacjaThis article examines differences between women’s and men’s wages in 18 selected OECD countries in the period 1970-2005. The study is based on 12 manufacturing sector- and skill-specific sets of panel data on the gender wage gap. We apply a system GMM estimator to the extended version of the conditional gender wage gap convergence equation, controlling for sector concentration and industry-specific measures of openness using a...
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Technical evaluation of marine auxiliary diesel engine on the basis of parameters synchronous generator
PublikacjaThe article presents a method for evaluating the technical condition of selected structural elements of the reciprocating internal combustion engine driving a synchronous generator. Th results of measurements of the electric generator parameters are the diagnostic information source. On this basis it is possible to determine the instantaneous angular speed marine engine crankshaft which, in turn, is the basis for reasoning about...
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Research on Tool Temperature Dependence on Lapping Grains Size
PublikacjaCommonly used as a finishing operation, lapping has been used for achieving ultra-high finishes and close tolerances between mating pieces. Its carried out by applying loose abrasive grains between work and lap surfaces, and causing a relative motion between them resulting in a finish of multi-directional lay. The grains activity (sliding and rolling) in the working gap causes not only the material removal but also the temperature...
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Model-Free Controller Tuning Based on DFT Processing: Application to Induction Motor Drives
PublikacjaIn this paper, we present a new approach based on discrete Fourier transform (DFT) analysis for controller tuning of the closed-loop system with unknown plant. The DFT analysis is used to process the closed-loop measurements collected online to derive the frequency response of an initial closed-loop system that does not provide a good performance. Based on the closed-loop frequency response data, we propose two methods for tuning PID...
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Interactive Information Retrieval Algorithm for Wikipedia Articels
PublikacjaThe article presents an algorithm for retrieving textual information in documents collection. The algorithm employs a category system that organizers the repository and using interaction with user improves search precision. The algorithm was implemented for simple English Wikipedia and the first evaluation results indicates the proposed method can help to retrieve information from large document repositories.
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Modeling lubricant flow between thrust-bearing pads
PublikacjaInlet temperature is one of the main inputs in all models for the analysis of fluid film bearing performance. At the same time, inlettemperature distribution and also oil velocity distribution at the inlet are the result of flow phenomena in the gap between the bearingpads. These phenomena are complex and in many cases further affected by any special arrangements of forced oil supply to the gapbetween pads. The reason for such...
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Nowa metoda diagnostyki stanu technicznego nakładek stykowych
PublikacjaThe current collection system, which consists of the overhead contact line and a current collector, is particularly important in electric rail vehicles, where their reliability is concerned. Faultless current collection is conditioned not only by suitable construction of these elements but also by their proper maintenance. Retaining permanent electrical contact is essential in DC systems, where current demand is relatively high. In...
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Mathemathical model of radial passive magnetic bearing
PublikacjaIn the article mathematical radial model of passive magnetic bearings to ocean engineering units has been presented. The units application in underwater thrusters should increase propulsion systems durability and gives lower maintenance costs. The rotor of electric motor is hanging in magnetic field taken from radial passive magnetic bearings. However axial direction maintenance must be controlled with electromagnets and their...
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AN INTELLIGENT SYSTEM TO SUPPORT THE DESIGN PROCESS OF HYBRID PHOTOVOLTAIC INSTALLATIONS
PublikacjaThe paper presents the final version of intelligent system to support the design process of hybrid photovoltaic systems supported by fuel cells and / or thermoelectric generators developed and constructed at the Institute of Electron Technology, as well as to conduct experiments and research. A block diagram of the system and the selection of its components is described and discussed. The paper considers the availability of the...
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The 5S methodology as a tool for improving organization of production
PublikacjaThe chapter presents the 5S method as a tool for continuous improving lean management processes, whose task is to create a highly efficient, clean, and ergonomic working environment. The method is presented as a collection of 5 simple rules, and at the same time it is a tool that allows you to control the workplace visually. The history of the 5S tool originates from Japanese philosophy, namely the five basic elements of the system: Seiri...
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Maturity Mismatch in the Polish Banking System and its Impact on the Economy
PublikacjaIn the article maturity mismatch in the Polish banking system is estimated based on the publicly available data. Then the impact on the economy is discussed. Based on Polish central bank’s data it may be estimated that between 1996 and 2012 the maturity gap increased significantly – average residual maturity of assets exceeds 6 years in 2012 (less than 2 years in 1996), while that of liabilities remains below 1 year. The gap...
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AUTONOMOUS PLATFORM TO PROTECT MARITIME INFRASTRUCTURE FACILITIES
PublikacjaProblems regarding the security of maritime infrastructure, especially harbours and offshore infrastructure, are currently a very hot topic. Due to these problems, there are some research projects in which the main goal is to decrease the gap and improve the methods of observation in the chosen area, for both in-air and underwater areas. The main goal of the paper is to show a new complex system for improving the security of the...
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Optimization of Execution Time under Power Consumption Constraints in a Heterogeneous Parallel System with GPUs and CPUs
PublikacjaThe paper proposes an approach for parallelization of computations across a collection of clusters with heterogeneous nodes with both GPUs and CPUs. The proposed system partitions input data into chunks and assigns to par- ticular devices for processing using OpenCL kernels defined by the user. The sys- tem is able to minimize the execution time of the application while maintaining the power consumption of the utilized GPUs and...
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Sensorless control of five-phase induction machine supplied by the VSI with output filter
PublikacjaIn this paper, a novel sensorless control structure based on multi-scalar variables is proposed. The tatic feedback control law is obtained by using the multi-scalar variables transformation, where the multi-scalar variables approach allows a full linearization of the nonlinear system. The control system could be described as “optimized” because of the minimized number of controllers. Furthermore, control system is divided into...
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Sebastian Wilczewski dr inż.
OsobyDr inż. Sebastian Wilczewski jest zatrudniony na stanowisku adiunkta w Katedrze Zastosowań Informatyki w Zarządzaniu, Wydział Zarządzania i Ekonomii. Ponadto od ponad 20 lat pracuje w firmach informatycznych, gdzie zajmował stanowiska od inżyniera i konsultanta, poprzez stanowisko Project Managera, Portfolio Manager i Proces Ownera aż do stanowiska Team Leadera dla zespołu około 30 analityków IT. Zdobytą wiedzą i doświadczeniem...
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A new approach of coastal cliff monitoring using Mobile Laser Scanning
PublikacjaThe article proposes a new approach of coastal cliff monitoring which bases on a new comprehensive monitoring system, being a combination of mobile scanning from the sea with the geotechnical stability analysis. Mobile laser scanning is an innovative solution for 3D data collection which allows the monitored object geometry to be precisely measured, thus providing opportunities for series of analyses contributing to the development...
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KOALA Graph Theory Internet Service
PublikacjaKOALA has been created with the idea of C++ library templates, implementing a broad set of procedures in the fields of algorithmic graph theory and network problems in discreate optimization. During the C2NIWA project, a library has been greatly ectended, the code refactored and enclosed with the internet service available in the public repository of thr project. Today it contains interconnected educational materials in the form...
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Sensorless Field Oriented Control of Five Phase Induction Motor with Third Harmonic Injection
PublikacjaIn this paper, a sensorless field oriented control system of five-phase induction machine with the 3rd harmonic rotor flux is presented. Two vector models, α1-β1 and α3-β3, were transformed into d1-q1, d3-q3 models oriented in rotating frames, which correspond to the 1st and 3rd harmonic plane respectively. The authors proposed the linearization of the model in d-q coordinate frames by introducing a new variable “x” which is proportional...
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Usability Testing of Mobile Applications: A Methodological Framework
PublikacjaLess than five percent of all mobile applications have become successful throughout 2023. The success of a new mobile application depends on a variety of factors ranging from business understanding, customer value, and perceived quality of use. In this sense, the topic of usability testing of mobile applications is relevant from the point of view of user satisfaction and acceptance. However, the current knowledge seems to be fragmented,...
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Multi-stage magnetic-fluid seals for operating in water - life test procedure, test stand and research results
PublikacjaThe edge criteria for magnetic-fluid seals durability research are critical for the seal'stechnological usefulness. The magnetic fluid seal technology in water is much moredifficult technological problem in comparison to gas or vacuum environment. There isalways problem with immediate contact between magnetic fluid and the environmentaluninspected liquids. In the paper are presented ways of experiments definitions carried outwith...
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Life tests of a rotary single-stage magnetic-fluid seal for shipbuilding applications
PublikacjaUse of the magnetic fluid seal technology in water is much more difficult technological problem in comparisonto gas or vacuum environment. Some seals constructed up to time been are designed as hybrid, two stagesealing structures with shields or mechanical seals used as protection measures to the magnetic fluid seal.Anyway, there is always problem with immediate contact between magnetic fluid and the environmentalliquid. In the...
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Analysis of luminance distribution uniformity in CAVE-type virtual reality systems
PublikacjaIn recent years, many scientific and industrial centers in the world developed a virtual reality systems or laboratories. The effect of user “immersion” into virtual reality in such systems is largely dependent of optical properties of the system. In this paper, problems of luminance distribution uniformity in CAVE-type virtual reality systems are analyzed. For better characterization of CAVE luminance nonuniformity corner and...