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Wyniki wyszukiwania dla: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION
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Digitalization of Building Site Management in the Construction Industry
PublikacjaWith Industry 4.0, a digital transformation has started in the construction industry. However, 4.0 technologies have difficulties in the integration of digital systems due to the diversity and complexity of the processes in the construction industry. Multidisciplinary work in architectural projects and the need for high productivity require digital renovation planning in the construction industry. The application of the technologies...
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How digital platforms support public values through government-citizen collaboration?
PublikacjaDigital platforms are becoming a popular means of multi-sided interactions between public institutions and their constituents. By enabling information sharing, consultation, and other forms of government-citizen collaboration, they facilitate co-decision-making and co-creation. Although digital platforms are not, the mechanism through which they can create public value, although important for government institutions and citizens...
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How digital platforms support public values through government-citizen collaboration?
PublikacjaDigital platforms are becoming a popular means of multi-sided interactions between public institutions and their constituents. By enabling information sharing, consultation, and other forms of government-citizen collaboration, they facilitate co-decision-making and co-creation. Although digital platforms are not, the mechanism through which they can create public value, although important for government institutions and citizens...
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CSR and innovation or CSR as non-technological innovation
PublikacjaThis chapter investigates the relationship between Corporate Social Responsibility (CSR) and innovation process. There is an ongoing discussion in the literature regarding this relationship, in particular on its one- or bidirectional nature and possible antecedents or mediating factors. This research addresses this gap and aims to provide more conceptual clarity and synthesize the different types of relationships between CSR and...
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Security of Cryptocurrencies: A View on the State-of-the-Art Research and Current Developments
Publikacja[Context] The goal of security is to protect digital assets, devices, and services from being disrupted, exploited or stolen by unauthorized users. It is also about having reliable information available at the right time. [Motivation] Since the inception in 2009 of the first cryptocurrency, few studies have been undertaken to analyze and review the state-of-the-art research and current developments with respect to the security...
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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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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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State of the Art of Automated Buses
PublikacjaUrban transportation in the next few decades will shift worldwide towards electrification and automation, with the final aim of increasing energy efficiency and safety for passengers. Such a big change requires strong collaboration and efforts among public administration, research and stakeholders in developing, testing and promoting these technologies in the public transportation. Working in this direction, this work provides...
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A new concept of contemporary marketing
PublikacjaPurpose: This conceptual paper aims to propose a new concept of marketing that responds well to the needs of a changing world, taking into account the continuous development of the service economy and the revolution in the development of the Internet and related tools. Methodology/Approach: The proposed concept is based on well-researched theories: service marketing, experience marketing, relationship marketing and digital marketing...
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Greencoin – educational information system for ecoinclusion and empowering urban adaptability.
PublikacjaThe SARS-CoV19 pandemic exposed a broad spectrum of challenges for modern cities, societies and the environment at large. The post-Covid transformation requires new social, ecological and educational solutions, adjusted to modern challenges, but also equipped with technological advances that allow for digital inclusion and sustainable urban development to benefit the local economy and society. Many information systems designed...
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Number of tax returns filed by taxpayers who obtain income taxed with a lump sum on income recorded according to sources of income (2011-2015)
Dane BadawczeTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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Social Media and Knowledge Sharing – What Do We Know So Far?
PublikacjaThe aim of this paper is to examine previous studies on topic of social media and how it influences knowledge sharing online and thereafter establish respective body of knowledge. The background investigation has been organized as a theoretical review with qualitative premises. The multi-layered Systematic Literature Review process has been utilized and carried out to fetch the most relevant peer-reviewed researches in the past....
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Conceptualizing Digital Government for Social Solidarity
PublikacjaThis paper motivates the study of the impact of digital government on social solidarity; builds a conceptual foundation with four types of solidarity – group-based, compassionate, instrumental and emphatic; relates digital government to the type and moment – pre-technological, technological and post-technological of solidarity; and puts forward the type-moment frame to study how digital government is supporting social solidarity...
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Measuring the effectiveness of digital communication - social media performance: an example of the role played by AI-assisted tools at a university
PublikacjaThe aim of the article is to show the role played by AI-powered tools in measuring the effectiveness of digital communication in social media using a university case study. Therefore, a research problem was formulated to identify the metrics (KPIs) used to measure the effectiveness – non-financial outcomes – of digital social media communication at the university using AI tools. The literature review on the role of AI in digital...
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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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Digitalization and digital skills development patterns. Evidence for European countries
PublikacjaThis chapter contextualizes the digitalization process and the digital skills concept. It discusses the very process of technology diffusion, emphasizing several unique features of digital technologies that make them globally available. Next, it turns to the digital skills concept, clarifying how and why they reshape the societal and economic landscape. It also briefly addresses the digital divide and skill-biased technological...
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Can the Pandemic Be a Catalyst of Spatial Changes Leading Towards the Smart City?
PublikacjaThe worldwide spread of Covid‐19 infections has had a pervasive influence on cities and the lives of their residents. The current crisis has highlighted many urban problems, including those related to the functionality of urban structures, which directly affect the quality of life. Concurrently, the notion of “smart cities” is becoming a dominant trend in the discourse on urban development. At the intersection of these two phenomena,...
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Knowledge management and knowledge security—Building an integrated framework in the light of COVID‐19
PublikacjaAbstract. This paper presents a framework of knowledge risk management in the face of the COVID-19 crisis, derived from the literature on knowledge management, knowledge security and COVID-19. So far, both researchers and practitioners have focused on knowledge as an asset and their efforts have been aimed at the implementation of knowledge management in various organizational contexts. However, with increasing threats related...
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Mapping knowledge risks: towards a better understanding of knowledge management
PublikacjaThis conceptual paper aims to identify, present, and analyze potential knowledge risks organizations might face. With the growing complexity of organizational environments and the plethora of new knowledge risks emerging, this critical but under-researched field of knowledge management (KM) deserves closer attention. The study is based on a critical analysis of the extant literature devoted to knowledge risks, discusses potential...
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Kacper Radziszewski mgr inż. arch.
OsobyW 2016 roku ukończył studia magisterskie na Wydziale Architektury Politechniki Gdańskiej.Architekt. Współorganizator oraz prowadzący warsztaty badawcze z zakresu architektury parametrycznej oraz nowoczesnych metod fabrykacji m.in. na wydziale Architektury Politechniki Gdańskiej, w Sopockiej Szkole Wyższej, na wydziale Architektury Politechniki w Bratysławie, wydziale Architektury Politechniki w Białymstoku oraz podczas międzynarodowych...
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Collective creativity in management science
PublikacjaPurpose: The purpose of this paper is to establish the current state of knowledge on collective creativity in management science on the basis of a systematic literature review. Methodology: A systematic review was performed based on the three-step SPL procedure proposed by Tranfield et al. (2003). Two databases (Scopus and Web of Science) were searched electronically up until March 2022. Based on the secondary data a literature...
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Modeling an Industrial Revolution: How to Manage Large-Scale, Complex IoT Ecosystems?
PublikacjaAdvancements around the modern digital industry gave birth to a number of closely interrelated concepts: in the age of the Internet of Things (IoT), System of Systems (SoS), Cyber-Physical Systems (CPS), Digital Twins and the fourth industrial revolution, everything revolves around the issue of designing well-understood, sound and secure complex systems while providing maximum flexibility, autonomy and dynamics. The aim of the...
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Extraction of information from born-digital PDF documents for reproducible research
PublikacjaBorn-digital PDF electronic documents might reasonably be expected to preserve useful data units of their source originals that suffice to produce executable papers for reproducible research. Unfortunately, developers of authoring tools may adopt arbitrary PDF generation strategies, producing a plethora of internal data representations. Such common information units as text paragraphs, tables, function graphs and flow diagrams,...
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Government in the metaverse: Requirements and suitability for providing digital public services
PublikacjaDigital government comprises all means to enable governments to interact with their constituents digitally. The metaverse provides a virtual reality environment where various activities can be carried out without physically visiting the places of interest, including the public authorities. Yet, how governments can use the metaverse is unknown. This paper aims to extend the understanding of the metaverse architecture requirements...
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Data for meta-analysis on interversions reducing car use
Dane BadawczeThis dataset contains the results of a meta-analysis of reported interventions reducing car use. To standardise intervention effects reported in different scales, the Hedges’ g effect size measure was used (ratio of raw difference in samples’ means and pooled standard deviation). The standardised studies outcomes, along with overall outcome, were...
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Whither the need and motivation for open government data (OGD) promotional strategies?
PublikacjaPurpose It has been underscored in the extant literature that open government data (OGD) has not percolated across the length and breadth of any country, let alone the awareness of the OGD among the stakeholders themselves. In this vein, this study aims to underline the reasons as to why OGD promotion merits consideration apart from underlining the manner in which OGD promotion may be done. Design/methodology/approach Based on...
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Knowledge Societies Policy Handbook
PublikacjaThe Handbook builds upon existing knowledge and practices to provide policy-makers with an actionable conceptual framework for understanding and assessing the relationships between the Sustainable Development Goals and Knowledge Societies. By identifying gaps as well as strengths, the Handbook will enable countries to more effectively deploy resources and implement appropriate policy measures.
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Magdalena Ciesielska dr inż.
OsobyMagdalena Ciesielska jest adiunktem w Katedrze Informatyki w Zarządzaniu, Wydział Zarządzania i Ekonomii, Politechnika Gdańska, Polska. Posiada tytuł doktora w dziedzinie ekonomii biznesu i zarządzania . Jej obszary badań i ekspertyzy są interdyscyplinarne i obejmują zarządzanie cyfrowym rządem na poziomie krajowym, sektorowym i lokalnym, otwarte dane, włączenie cyfrowe oraz wkład cyfrowego rządu w zrównoważony rozwój i inne cele...
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Knowledge risks inherent in business sustainability
PublikacjaSince the connection between business sustainability and knowledge risks has not been established in the literature so far, this paper provides a conceptual framework to demonstrate the possible impact of various knowledge risks on business sustainability and offers potential ways to manage and overcome these risks. The aim of this conceptual paper is to address two main questions: What are the potential effects of knowledge risks...
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The culture of excellence and its dimensions in higher education
PublikacjaPurpose To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up that culture. A subsidiary goal is to propose a qualitative tool to measure CoE maturity. Design/methodology/approach The study was based on the qualitative method, the preferred reporting system of systematic reviews and meta-analysis (PRISMA)....
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When digital government matters for tourism: a stakeholder analysis
PublikacjaDespite the importance of governance processes for destination management and the impact of digital technology on such processes, surprisingly little academic research has explored the use of digital technology to transform public governance in the tourism sector. This conceptual paper fills this gap by conducting a digital government stakeholder analysis for the tourism sector using the digital government evolution model as its...
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ICT-enabled circular economy: conceptualising the links
PublikacjaThis chapter sets conceptual backgrounds regarding the potentially emerging causal links between digital technologies and circular economy ideas implementation. We argue that digital technologies may constitute an effective element enabling the transformation from linear to circular and environmentally friendly economic activities. This work draws the general picture at the macro and micro level. The macro perspective shows how...
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Creating Hotel Services from a Perspective of Extraordinary Customer Experience
PublikacjaThis conceptual article aims to explore the process of providing hotel services in the context of requirements arising from the experience economy. Both the concept of experience marketing and the concept of customer experience management provided a theoretical framework for the discussion. Based on a review of literature and conclusions derived from hotel managers’ experiences, a research model is proposed, which may be of some...
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Framework for Structural Health Monitoring of Steel Bridges by Computer Vision
PublikacjaThe monitoring of a structural condition of steel bridges is an important issue. Good condition of infrastructure facilities ensures the safety and economic well-being of society. At the same time, due to the continuous development, rising wealth of the society and socio-economic integration of countries, the number of infrastructural objects is growing. Therefore, there is a need to introduce an easy-to-use and relatively low-cost...
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DATA INTEROPERABILITY AND THE OPEN DATA ECOSYSTEM: ROLES AND RESEARCH AREAS
PublikacjaSustainability and value-creation are considered important parameters to measure the success of an open data system. Unfortunately, existing open data systems are not meeting their promises to achieve a sustainable and value-based open data system. Van Loenen et al. (2021) proposed a sustainable and value-creating open data ecosystem. According to their study, the open data ecosystem needs to be user-driven, inclusive, circular,...
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Developing a Framework for the Implementation of Landscape and Greenspace Indicators in Sustainable Urban Planning. Waterfront Landscape Management: Case Studies in Gdańsk, Poznań and Bristol
PublikacjaUrban landscape (UL) management and urban greenspace (UG) delivery require effective planning tools. The aim of the study is to develop a conceptual framework for the implementation of ecological, structural and visual landscape and greenspace indicators (LGI) in spatial development of urban areas. The UL and UG management provisions in Poland are identified at various levels of urban planning (local, municipal and regional). Furthermore,...
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Case Study NEB Atlas / part I - 3D Models / King's Cross, London
Dane BadawczeThe data presents the results of work on the analysis of contemporary neighbourhoods. The aim of this part of the research was to create a digital model - a simplified digital twin - for selected parts of housing estates already realised in various cities in Europe. This group presents a model for a fragment of the King's Cross, London, UK. The students...
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Assessment of E-government inclusion policies toward seniors: A framework and case study
PublikacjaDigital exclusion of seniors covers both social and technical drivers that affect the magnitude of this phenomenon. It arises from the fear of technology, reduced manual and mental abilities, socio-economic status, and also the mismatch between the technological environment and the needs of the elderly. The consideration of the needs of seniors are mainly implemented through social policies while the provision of government services...
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Janusz Nieznański prof. dr hab. inż.
OsobyUrodził się w 1957 r. w Gdańsku. Jest absolwentem Wydziału Elektrycznego Politechniki Gdańskiej (1981). W 1990 r. uzyskał stopień doktora, w 1999 r. stopień doktora habilitowanego, a w 2015 r. tytuł profesora. Jest pracownikiem naukowo-dydaktycznym Politechniki Gdańskiej nieprzerwanie od ukończenia studiów. Jego zainteresowania naukowe obejmują sterowanie, diagnostykę, modelowanie i symulację układów energoelektronicznych i napędowych,...
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Case Study NEB Atlas / part I - 3D Models / Brunnshög, Lund
Dane BadawczeThe data presents the results of work on the analysis of contemporary neighbourhoods. The aim of this part of the research was to create a digital model - a simplified digital twin - for selected parts of housing estates already realised in various cities in Europe. This group presents a model for a fragment of the Brunnshög district in Lund, Sweden....
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The Impact of Building Performance Analysis on intuition Development and Decision Making Rationality
PublikacjaContemporary architectural workshop is characterized by the ability to efficiently collect and process huge amounts of geometric and non-geometric information. Virtual substitutes for buildings and structures allow to analyze various aspects of real life activity at various stages of the design process. The possibility of increased prognostic quantitative data acquisition, such as cost of energy consumption, shifts architectural...
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The Physical Activity Environment Policy Index for monitoring government policies and actions to improve physical activity
PublikacjaBackground A multifaceted response, including government action, is essential to improve population levels of physical activity (PA). This article describes the development process of the ‘Physical Activity Environment Policy Index’ (PA-EPI) monitoring framework, a tool to assess government policies and actions for creating a healthy PA environment. Methods An iterative process was undertaken. This involved a review of policy...
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Digital Government as Implementation Means for Sustainable Development Goals
PublikacjaOne of the challenges for implementing Sustainable Development Goals (SDGs) is the measurement of indicators that represent progress towards such goals. Measuring such progress enables data-driven decision-making and management of SDG-relevant projects and strategies. The premise of this research is that measuring such indicators depends on measuring so-called means of implementation, i.e. activities that directly contribute to...
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Digital government evolution: From transformation to contextualization
PublikacjaThe Digital Government landscape is continuously changing to reflect how governments are trying to find innovative digital solutions to social, economic, political and other pressures, and how they transform themselves in the process. Understanding and predicting such changes is important for policymakers, government executives, researchers and all those who prepare, make, implement or evaluate Digital Government decisions. This...
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The energy concept of money
PublikacjaPurpose: This paper aims to provide the literature review seeking an answer whether energy can be used as a universal equivalent instead of money. Methodology: The author conducted a review of available literature and data sources related to the money theory and energy concept of money. Findings: It was found that the definition of energy as a general equivalent has a contextual and dynamic nature, and this field’s consolidation...
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Social Entrepreneurship Research – Challenges, Explanations and Suggestions for the Field Development
PublikacjaEmploying critical review and reflection on the key literature in the area of entrepreneurship and management studies in social entrepreneurship field, this paper aims to outline the current challenges this field is facing, while introducing related explanations and suggesting required changes. The current field of social entrepreneurship research is at its nascent stage, which is determined by ongoing definitional debates and...
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Thermodynamics of solid phases containing rare earth oxides
PublikacjaRare earth elements (RE) are incorporated into a large variety of complex oxide phases to provide tailored mechanical, electrical, optical, and magnetic properties. Thermodynamics control phase stability, materials compatibility in use, corrosion, and transformation. This review presents, in one compilation, the thermodynamic properties of a large number of such materials and discusses systematic trends in energetics and the factors...
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The Transformation Revealed Concept of Smart City Application in Urban Planning
PublikacjaThe purpose of this paper is to present the findings of research conducted to reveal a smart city application concept in urban planning. The method is discussed in the context of case studies of smart city concepts in Malaysian states namely Johor, Penang and Selangor, with the efficient and effective state for implementation and application in urban planning being selected. The case study method was utilised to demonstrate the...
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Dis/Trust and data-driven technologies
PublikacjaThis concept paper contextualises, defines, and systematises the concepts of trust and distrust (and their interrelations), providing a critical review of existing literature so as to identify gaps, disjuncture, and continuities in the use of these concepts across the social sciences and in the context of the consolidation of the digital society. Firstly, the development of the concept of trust is explored by looking at its use...
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Using argument structures to create a measurement plan
PublikacjaWhile planning an experiment the same question always arises: What are the goals of the experiment and which measurements are needed to demonstrate that the goals have been achieved? Deciding about the extent of raw data to be collected, the metrics to be constructed on those data and the interpretation of the metrics with respect to the assumed goals is by no means a trivial task. In this paper we show how a well known Gal-Question-Metrics...