Wyniki wyszukiwania dla: TAXATION, TAX POLICY, POLAND, TAX SYSTEM - MOST Wiedzy

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Wyniki wyszukiwania dla: TAXATION, TAX POLICY, POLAND, TAX SYSTEM

Wyniki wyszukiwania dla: TAXATION, TAX POLICY, POLAND, TAX SYSTEM

  • The youth in polish legations and government

    Until the 2015 elections, youth policy in Poland was treated as a separate domain. There is no uniform legal basis concerned with the matters of young people. Youth rights are dealt with in several articles of the Constitution of the Republic of Poland as well as a number of Acts: on Public Administration Branches, on the Education System, on Higher Education, on Employment Promotion and Labour Market Institutions, on NFZ General...

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  • Property sustainable value versus highest and best use analyzes

    Publikacja
    • M. Walacik
    • M. Renigier‐Biłozor
    • A. Chmielewska
    • A. Janowski

    - SUSTAINABLE DEVELOPMENT - Rok 2020

    This 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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  • Mechanisms for supporting electric vehicle purchasers in selected European countries in 2011-2016

    Dane Badawcze
    open access

    The 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...

  • 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

    Publikacja

    The 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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  • Małgorzata Gawrycka dr hab.

    Małgorzata Gawrycka, absolwentka Wydziału Zarządzania Uniwersytetu Gdańskiego, doktor habilitowana nauk ekonomicznych. W latach 2012-2020 prodziekan ds. dydaktyki Wydziału Zarządzania i Ekonomii Politechniki Gdańskiej. Obecnie dziekan Wydziału. Zainteresowania naukowe koncentrują się na zagadnieniach związanych z polityka makroekonomiczną państwa. W szczególności problematyka sytuacji na runku pracy, zmian demograficznych, kwalifikacji...

  • Ocena kosztów pracy w Polsce na tle innych krajów Unii Europejskiej

    Publikacja

    Relacja 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...

  • Piotr Szczuko dr hab. inż.

    Dr hab. inż. Piotr Szczuko w 2002 roku ukończył studia na Wydziale Elektroniki, Telekomunikacji i Informatyki Politechniki Gdańskiej zdobywając tytuł magistra inżyniera. Tematem pracy dyplomowej było badanie zjawisk jednoczesnej percepcji obrazu cyfrowego i dźwięku dookólnego. W roku 2008 obronił rozprawę doktorską zatytułowaną "Zastosowanie reguł rozmytych w komputerowej animacji postaci", za którą otrzymał nagrodę Prezesa Rady...

  • Dietary behaviour and physical activity policies in Europe: learnings from the Policy Evaluation Network (PEN)

    Publikacja
    • W. Ahrens
    • H. Brenner
    • M. Flechtner-Mors
    • J. M. Harrington
    • A. Hebestreit
    • C. B. Kamphuis
    • L. Kelly
    • M. Laxy
    • A. Luszczynska
    • M. Mazzocchi... i 10 innych

    - EUROPEAN JOURNAL OF PUBLIC HEALTH - Rok 2022

    The European Policy Evaluation Network (PEN), initiated in autumn 2018, aimed at advancing the evidence base for public policies impacting dietary behaviour, physical activity and sedentary behaviours in Europe. This is needed because non-communicable diseases—the leading cause of global mortality—are substantially caused by physical inactivity and unhealthy dietary behaviours, which in turn are driven by upstream factors that...

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  • Wiktoria Wojnicz dr hab. inż.

    DSc in Mechanics (in the field of Biomechanics)  - Lodz Univeristy of Technology, 2019  PhD in Mechanics (in the field of Biomechanics)  - Lodz Univeristy of Technology, 2009 (with distinction)   Publikacje z listy MNiSW (2009 - ) Wojnicz W., Wittbrodt E., Analysis of muscles' behaviour. Part I. The computational model of muscle. Acta of Bioengineering and Biomechanics, Vol. 11, No.4, 2009, p. 15-21 Wojnicz W., Wittbrodt E., Analysis...

  • Istota i rola "klina podatkowego" w kształtowaniu racjonalnego systemu zatrudniania

    Publikacja

    - Rok 2007

    Koszty 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...

  • Izabela Mironowicz dr hab. inż. arch.

  • Andrzej Klimczuk

    Osoby

    Andrzej Klimczuk, doktor nauk społecznych w zakresie nauki o polityce publicznej oraz socjolog. Adiunkt w Katedrze Polityki Społecznej Kolegium Ekonomiczno-Społecznego Szkoły Głównej Handlowej w Warszawie. W latach 2002-2009 redaktor i korespondent wydawnictw o grach komputerowych. W latach 2011-2013 wiceprezes Fundacji Laboratorium Badań i Działań Społecznych "SocLab". Ekspert zewnętrzny m.in. Komisji Europejskiej, programu URBACT,...

  • Poland’s energy dependence - economic context

    Dane Badawcze
    open access

    Poland does not have vast resources of non-renewable energy and no nuclear power plant, therefore the issue of the energy dependence of the state, which affects the level of energy security of the country, is an extremely important factor. It depends on both the volume of imports of energy raw materials and the policy of diversification of sources of...

  • The selected hydrotechnical conditions of the Dnieper – Bug Channel and the Pripyat River in the development of the International Waterway E40

    Publikacja

    - Bulletin of the Maritime Institute in Gdańsk - Rok 2017

    International waterway E40 (MDW E40) is included in the network of inland waterways of transnational importance. It is a link between two areas: the Baltic Sea and the Black Sea. E40 route runs through three countries: Poland, Belarus and Ukraine. The article presents the results of the study on the analysis of two very important sections of the MDW E40 on the Belarusian section, it is:. the Dnieper – Bug Channel and the Pripy...

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  • „Space, architecture and infrastructure “in-between cities”.

    Publikacja

    The article presents contemporary city problems, like division of the city, infrastructural barriers, empty spaces, chaotic development, cuting-off areas, threatening the city image and functioning. These problems can be best observed in the areas in-between cities. One of the main questions for urban planners and architects seems thus to be: how to connect the city spaces instead of creating the barriers, how to create the areas...

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  • Piotr Krajewski dr

    Piotr Krajewski pracuje jako starszy bibliotekarz w Bibliotece Politechniki Gdańskiej. Jako pracownik Sekcji Informacji Naukowo-Technicznej skupia się przede wszystkim na zagadnieniach związanych z ruchem Open Access oraz rolą repozytoriów instytucjonalnych w jego rozwoju. Jest także autorem artykułów poruszających kwestie standaryzacji statystyk wykorzystania zasobów elektronicznych jak również problematykę „drapieżnych wydawców”....

  • Organizacja systemu opieki nad seniorami wyzwaniem dla samorządów lokalnych

    A significant part of the activities undertaken so far under the senior policy, also at the local level, have been focused on seniors’ social (physical and educational) activation. The growing number of the oldest seniors, with limited independence, living alone in single‑person households, away from their families, will force the policy priorities to be reoriented in such a way as to develop efforts to provide different types...

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  • Process engineering in circular economy

    Kursy Online
    • J. Mąkinia

    Definition and principles of the circular economy (CE). The transition from a linear model to a circular model. Business models for the CE. Circular design and innovation. CE assessment carbon footprint, life cycle assessment. Case studies of the cities implementing the CE concept. CE policy and legislation (EU and Poland). Wastewater treatment plants as an element of the CE. Energy and nutrient recovery technologies in wastewater...

  • Cooperation between NGOs from Tricity and public administration entities

    Dane Badawcze

    Research is an element of the Project “Civil Society Development for Participatory Democracy in Shida Kartli Region implemented by Instytut Badań nad Polityką Europejską (Research Institute for European Policy) in cooperation with Information and Socio-Economic Problems Research Center (Georgia), Agria Universitas Association (Hungary) and Civipolis,...

  • Changes in the addiction prevalence in Polish population between 1990-2019: Review of available data

    Publikacja

    - Rok 2020

    The 1989 collapse of the socialist political system in Poland initiated an avalanche of modifications regarding healthcare policy resulting with new institutions and programs dedicated to monitoring and preventing addiction. In the current article, we look at the available data allowing to track changes in (1) the prevalence of exposure to addictive substances and behaviors, and (2) changes of addictions prevalence in Poland...

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  • Health Enhancing Physical Activity Policies in Poland: Findings from the HEPA PAT Survey

    Publikacja
    • A. Romanowska
    • A. Morawiak
    • C. Woods
    • L. Kelly
    • K. Volf
    • P. Gelius
    • S. Messing
    • S. Forberger
    • J. Lakerveld
    • N. R. Den Braver... i 2 innych

    - International Journal of Environmental Research and Public Health - Rok 2022

    Insufficient physical activity (PA) is one of major risk factors for serious diseases and premature mortality worldwide. Public policies to enhance PA across society are recognized as an effective tool against the problem. This paper presents the results of a comprehensive assessment of national-level PA policy approach in Poland. A standardized survey of Word Health Organization named the Health-Enhancing Physical Activity Policy...

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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

    Publikacja

    - Problems and Perspectives in Management - Rok 2020

    Solving 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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  • Polityka i porządek prawny w polskiej energetyce na tle polityki Unii Europejskiej

    Publikacja
    • M. Bartosik
    • W. Kamrat
    • M. Każmierkowski
    • W. Lewandowski
    • P. Maciej
    • T. Peryt
    • T. Skoczkowski
    • S. Andrzej
    • S. Adam

    - Przegląd Elektrotechniczny - Rok 2016

    W artykule przeanalizowano rozwój wspólnotowego rynku energii elektrycznej, polityk ę energetyczną Polski i UE, sytuację i działania Polski na wspólnotowym rynku energii elektrycznej, a następnie przeanalizowano nowe regulacje prawne dla współpracy rozproszonych źródeł energii elektrycznej i sieci inteligentnych z systemem krajowym, dla zwrotu energii odzyskiwanej z systemów elektromechanicznych do zasilającej...

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  • Alicja Sekuła dr hab. inż.

    - 2017 r. - stopień doktora habilitowanego nauk ekonomicznych w dziedzinie ekonomia, dyscyplina - finanse; Szkoła Główna Handlowa, Kolegium Zarządzania i Finansów, - 2003 r. - stopień doktora nauk ekonomicznych w dziedzinie ekonomia, dyscyplina - ekonomia; Politechnika Gdańska, Wydział Zarządzania i Ekonomii, - 1997 r. - tytuł magister inżynier - Politechnika Gdańska, Wydział Zarządzania i Ekonomii, - 1996 r. - tytuł magister inżynier...

  • Threats to Rural Landscape and Its Protection in Poland

    Publikacja

    - Environments - Rok 2018

    The article describes the premises and conditions for the implementation of a pro-landscape spatial policy in rural areas in Poland. It presents the erosion of spatial order in a large part of the country’s territory. Firstly, the state of protection of the rural landscape and the legal aspects of shaping the space of rural areas are described. Secondly, the location is depicted, and the main physiognomic and environmental threats...

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  • Systems of General Grants for Local Governments in Selected EU Countries Against the Background of the General Theory of Fiscal Policy

    Fiscal policy, including its expenditure aspect, is often discussed and analysed from a variety of angles in the literature on public finances, undoubtedly due to the major importance of this topic. However, not all areas of the expenditure part of fiscal policy have been subjected to in-depth analysis. One of the less discussed tools of fiscal policy consists of general purpose transfers, which are a certain type of expenditure...

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  • Karol Grębowski dr inż.

    Karol Grębowski (dr inż.) pracuje jako adiunkt w Katedrze Technicznych Podstaw Projektowania Architektonicznego na Wydziale Architektury Politechniki Gdańskiej. Jego badania naukowe dotyczą zjawisk szybkozmiennych zachodzących podczas drgań konstrukcji budowlanych, obiektów mostowych (trzęsienia ziemi) oraz badania w zakresie metodologii projektowania budynków stanowiących system ochrony pasywnej (SOP) odpornych na uderzenia pojazdów...

  • Development of the Polish energy sector through transformation and harmonization with the European energy and climate policy

    Publikacja

    The paper presents the dilemmas of energy sector development vs European energy policy due to the way of energy transition. The identification of barriers and opportunities for the development of the power industry is presented. The possibilities of using modern energy technologies for the processes of energy transformation are described. The path useful to achieving climate and energy goals is determined. The new method of electricity...

  • The Urban Mentoring as a New Method of Participatory Urban Planning in Poland

    Twenty-five years after the return of democracy and the beginning of basing the country's economy on neoliberal developmental paradigm, Poland adopted the regulations regarding management of urban policy, which had been wait for over a decade (accession to the EU). The National Urban Policy as well as the Act on revitalization have defined, in a modern manner, the field of cooperation between the local government, the administration...

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  • Marcin Jaskólski dr inż.

    Studiował na kierunku Elektrotechnika na Wydziale Elektrotechniki i Automatyki Politechniki Gdańskiej. W roku 2002 obronił pracę magisterską pt. "Analiza zastosowań technologii ogniw paliwowych w energetyce", realizowaną pod opieką dr. inż. Andrzeja Augusiaka z Katedry Elektroenergetyki. W tym samym rozpoczął realizację pracy doktorskiej z zakresu modelowania rozwoju regionalnych systemów energetycznych w programie MARKAL i wykorzystania...

  • The Potential of Improving Air Quality by Urban Mobility Management: Policy Guidelines and a Case Study

    There is a growing recognition among planners and policy makers that proper transformation of urban mobility systems is crucial to the reduction of air pollution emission. The main objective of the work was to review the current urban mobility strategies in the city of Gdańsk, Poland in terms of their potential for the improvement of urban air quality. Firstly, general policy guidelines for mobility systems were formulated based...

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  • What drives sustainable investing? Adoption determinants of sustainable investing exchange-traded funds in Europe

    Despite 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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  • Fighting Administrative Corruption with Digital Government in Sub-Saharan Africa

    Publikacja

    - Rok 2019

    Administrative 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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  • Basic financial categories of non-public universities in 2010 (in PLN thousand)

    Dane Badawcze
    open access

    In 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. 

  • 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

    Publikacja

    - Sustainability - Rok 2019

    Urban 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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  • A Framework of a Ship Domain-based Collision Alert System

    Publikacja

    The paper presents a framework of a planned ship collision alert system. The envisaged system is compliant with IMO Resolution MSC.252 (83) “Adoption of the revised performance standards for Integrated Navigation Systems (INS)”. It is based on a ship domain-oriented approach to collision risk and introduces a policy of alerts on dangerous situations. The alerts will include cautions, warnings and alarms, which will be triggered...

  • Sprawiedliwość agrarna

    prawiedliwość 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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  • Cybersecurity of Enterprise Infrastructure 2023

    Kursy Online
    • R. Leszczyna
    • S. Ostrowski

    The aim of the course is for a student to acquire fundamental knowledge on cybersecurity management in organisations. During the course the concepts and methods associated with of an information security management system, cybersecurity standards and guidelines, cybersecurity management process, cybersecurity policy, cybersecurity threats, risk management, protection controls and the cost of the cybersecurity management will be...

  • Managing enterprise IT infrastructure and security 2022

    Kursy Online
    • R. Leszczyna
    • B. Woliński

    The aim of the course is for a student to acquire fundamental knowledge on cybersecurity management in organisations. During the course the concepts and methods associated with of an information security management system, cybersecurity standards and guidelines, cybersecurity management process, cybersecurity policy, cybersecurity threats, risk management, protection controls and the cost of the cybersecurity management will be...

  • Cybersecurity of Enterprise Infrastructure 2024

    Kursy Online
    • R. Leszczyna
    • S. Ostrowski

    The aim of the course is for a student to acquire fundamental knowledge on cybersecurity management in organisations. During the course the concepts and methods associated with of an information security management system, cybersecurity standards and guidelines, cybersecurity management process, cybersecurity policy, cybersecurity threats, risk management, protection controls and the cost of the cybersecurity management will be...

  • Relation of expenditure on Research and Development to GDP in EU countries (2009-2012)

    Dane Badawcze
    open access

    The presented dataset shows that most countries increased their R&D spending - 16 of those 26 members of the European Union for which Eurostat has complete data did so. This also translated into the average ratio for the entire Community, in 2012 it amounted to 2.06% of GDP compared to 2.01% in 2009. The most severely limited their expenses were...

  • Andrzej Czyżewski prof. dr hab. inż.

    Prof. zw. dr hab. inż. Andrzej Czyżewski jest absolwentem Wydziału Elektroniki PG (studia magisterskie ukończył w 1982 r.). Pracę doktorską na temat związany z dźwiękiem cyfrowym obronił z wyróżnieniem na Wydziale Elektroniki PG w roku 1987. W 1992 r. przedstawił rozprawę habilitacyjną pt.: „Cyfrowe operacje na sygnałach fonicznych”. Jego kolokwium habilitacyjne zostało przyjęte jednomyślnie w czerwcu 1992 r. w Akademii Górniczo-Hutniczej...

  • The added value of using the HEPA PAT for physical activity policy monitoring: a four-country comparison

    Publikacja
    • P. Gelius
    • S. Messing
    • S. Forberger
    • J. Lakerveld
    • F. Mansergh
    • W. Wendel-Vos
    • J. Żukowska
    • C. Woods

    - Health Research Policy and Systems - Rok 2021

    Background Public policy is increasingly recognized as an important component of physical activity promotion. This paper reports on the current status of physical activity policy development and implementation in four European countries based on the Health-Enhancing Physical Activity Policy Audit Tool (HEPA PAT) developed by WHO. It compares the findings to previous studies and discusses the general utility of this tool and its...

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  • Janusz Kozak prof. dr hab. inż.

    Dr hab. inż. Janusz Kozak Dziekan Wydziału Oceanotechniki i Okrętownictwa Politechniki Gdańskiej   Urodzony: 04.07.1953 w Pucku Absolwent Technikum Budowy Okrętów „Conradinum” w Gdańsku, 1973. Absolwent Instytutu Okrętowego PG, 1978.   Po ukończeniu studiów praca w Stoczni Gdynia, a od roku 1980 w Katedrze Technologii Okrętów Instytutu Okrętowego a później Wydziału Oceanotechniki i Okrętownictwa Politechniki Gdańskiej kolejno na...

  • Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland

    Publikacja

    - Rok 2021

    Research background: Financial managers, investors, lenders, counterparties and citizens should have useful, reliable, timely, complete, comparable, readable information on fiscal and monetary policy. The actions taken and instruments used by fiscal and monetary authorities have an important impact on economic conditions. Purpose of the article: The aim of the article is to assess Poland's compliance with international standards...

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  • Implementing Integrated Territorial Investments

    The chapter presents the first experiences related to the implementation of the Integrated Territorial Investment (ITI). In the case of the Pomeranian region in Poland, this process was associated with the creation of a broad partnership and bottom-up approach to the development strategy programming for Urban Functional Areas. In this paper, we try to assess the effectiveness of this process, by defining its strong points and bottlenecks,...

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  • Politiceskaja pressa o rosijsko-ukrainskich otnoszenijach i sobytiach w Krymu = Polish press covering russian- ukrainian relations and events in Crimea

    The paper made a review of opinions expressed by the most widely read Polish newpapers on the issue of Ukraine-Russian relations and events in Crimea in the period from early December 2013 till late March 2014. The author has brought to light attitudes to the events in Ukraine perceived while having in mind preserving security of Poland in political, economic and societal aspects. The EC policy towards the Russian Federation and...

  • The migration policy of Armenia

    Publikacja

    Abstract: The aim of this study is to describe the legal bases of the migration policy of Armenia and its practical implementation in 1995–2013. The author examined the international and national documents that provide the legal bases of Armenia’s migration policy, as well as the balance between departures and arrivals in the period 1995–2013, Armenian citizens’ reasons for emigrating and the occupations of emigrants. The study...

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  • Landscape Rurality: New Challenge for The Sustainable Development of Rural Areas in Poland

    Publikacja

    The standard of country living was a matter of Polish elites’ concern from the eighteenth century. In different historical conditions different concepts of the rural renewal were formed. Today in rural areas of Poland some spatial processes that threaten the quality of life occur. The disadvantageous changes are the result of national or local governments spatial policy and they are an inhabitants’ response to it. The political...

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  • Assessment of E-government inclusion policies toward seniors: A framework and case study

    Digital 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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