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Wyniki wyszukiwania dla: SUSTAINABLE DEVELOPMENT AND TAX
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Concept of 'Good Urban Governance' and Its Application in Sustainable Urban Planning
PublikacjaContemporary urban theory and practice in the post-industrial era is increasingly often turning towards an approach based on sustainable development. That concept bearing the traits of a paradigm has grown on the ground of broad quest for an alternative to the existing development model of the industrial civilisation. It has gained wide social acceptance and is the basis for many development and environmental programmes at the...
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Directions and Prospects for the Development of the Electric Car Market in Selected ASEAN Countries
PublikacjaThe purpose of this article is to present the current situation and evaluate the opportuni‐ ties for the development of the electric car market in selected Southeast Asian countries in the con‐ text of the current situation in the rest of the world. Currently, the electric car market is at an ad‐ vanced stage of development in regions such as Western Europe, the USA, and China. It should be noted, however, that the number of electric...
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Experience Based Decisional DNA (DDNA) to Support Sustainable Product Design
PublikacjaThis paper presents the idea of providing engineering design knowledge to designers working on sustainable product design and development process. The new product development process often requires significant amount of design knowledge which can be saved and recalled by designers during the design process. This knowledge is very important for successful sustainable product development as it can include material selection, product...
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Sustainable urban planning in the context of studentification of the inner city areas
PublikacjaThe social dimension of urban planning as well as the importance of local communities and civic participation are often underlined in contemporary urban renewal and revitalisation programmes based on the principles of sustainable development. British Urban Renaissance is one the most far-reaching and widely discussed urban regeneration strategies which aims at repopulation and social diversification of inner city areas and land...
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Greening the Innovation Landscape: Leveraging Open Innovation Channels for Sustainable Technology Adoption
PublikacjaOpen innovation offers a great potential for accelerating sustainable technology adoption. This study presents the diverse interaction channels of open innovation and their role in facilitating the development and integration of sustainable solutions. Through an analysis of collaboration mechanisms associated with various open innovation channels in sustainable technology adoption projects, this paper offers a comprehensive framework...
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Green and Sustainable Membranes: A review
PublikacjaMembranes are ubiquitous tools for modern water treatment technology that critically eliminate hazardous materials such as organic, inorganic, heavy metals, and biomedical pollutants. Nowadays, nano-membranes are of particular interest for myriad applications such as water treatment, desalination, ion exchange, ion concentration control, and several kinds of biomedical applications. However, this state-of-the-art technology suffers...
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Socio-economic development AG2 eng sem2
Kursy OnlineSocio-economic development (Economic Analytics - Master Studies, sem. 2)
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Architectural project V Design for all
Kursy OnlineThis course centers on designing a modern hotel/student dormitory incorporating additional ground-floor services, such as restaurants, shops, and conference spaces. Students will tackle the challenge of creating a dynamic and flexible design responsive to the urban context and sustainability goals while using advanced conceptual tools such as artificial intelligence.This course aims to guide students in designing a hotel that serves...
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Hussein Annan
OsobyPhD candidate in Architecture and Urban Planning at the Gdansk University of Technology, with a background in Surveying Engineering. I use GIS to manage, visualize, and analyze spatial data. My philosophy focuses on holistic approaches to sustainable development and good governance.I am skilled in geoprocessing, surveying, and GIS software (ArcMap, ArcGIS Pro, QGIS, AutoCAD, Civil 3D, Google Earth, Global Mapper, SketchUp, Erdas)....
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Polyisocyanates from Sustainable Resources
PublikacjaIsocyanates, next to polyols, constitute the major components essential for polyurethane (PU) production. They have a significant impact on physicochemical, mechanical, and thermal properties of PU materials. They also have an impact on those materials’ purposes, forms, textures, and other features. The available and used isocyanates are of a petrochemical origin. With the development of a trend toward green chemistry in the science...
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Development of proximity in cluster organizations
PublikacjaSustainable development in cluster organizations (COs) is most fully manifested in the synergy effect. In turn, the synergy effect is achieved thanks to the development of proximity among cluster entities. The purpose of the paper is to test two conceptual models reflecting relations between selected dimensions of proximity in cluster organizations. The author reports the findings of a quantitative study conducted in four COs....
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Tax rates for the payroll and profit tax for financial institutions Israel 2002-2015
Dane BadawczeThe following dataset presents the historical tax rates for the payroll and profit tax paid by financial institutions (non-VAT taxation) in Israel. The data presented in the dataset concerns 2002-2015.
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Is Digital Government Advancing Sustainable Governance? A Study of OECD/EU Countries
PublikacjaInternational bodies and numerous authors advocate a key role for Digital Government (DG) in improving public governance and achieving other policy outcomes. Today, a particularly relevant outcome is advancing Sustainable Governance (SG), i.e., the capacity to steer and coordinate public action towards sustainable development. This article performs an empirical study of the relationship between DG and SG using data about 41 OECD/EU...
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Contemporary Development Processes of Cities and Urban Areas
PublikacjaThe article deals with contemporary transformation of urban structures with special focus on Polish cities. The special attention is given to issues associated with re-urbanization and suburbanization of these within the framwork of principles of sustainable urban development
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Podejście środowiskowe w dydaktyce projektowania Sustainable approach in teaching of design
PublikacjaThe aim of the paper is to assess the inclusion of academic teaching design to the process of sustainable development and proposals for an integrated approach in training architects. The article presents an original interpretation of environmental design in the field of architecture and urban planning. The significance of the environmental perspective is presented in the context of growing spatial and social fragmentation. The...
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Insights into baby disposable diapers sustainable application
PublikacjaThe sustainable use of baby disposable diapers is one of the issues currently being discussed to reduce the undesirable impact on the environment and improve the public's understanding of the proper use of diapers. This issue is a step toward promoting a cleaner, greener, and waste-less environment. In this article, the authors discuss options for a viable future for both people and the planet. We believe that it inspire others...
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Review of International Standards and Policy Guidelines for Smart Sustainable Cities
PublikacjaSmart cities are often criticized for preoccupation with technology, for ignoring the negative effects of technology, for irrelevance to the needs of the poor, and for ubiquitous data collection creating perfect conditions for surveillance societies and autocratic states. In response, cities pursue smartness and sustainability simultaneously, becoming global (by participation in global digital networks) and local (by addressing...
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The Role of Catholicism in Shaping a Culture of Sustainable Consumption
PublikacjaThe paper presents the potential of religions, in particular Christianity, in shaping a culture of sustainable consumption (a culture of moderation). It focuses on the contribution of the Catholic tradition, which is, to some extent, complemented by statements representing other Christian denominations. Based on an analysis of relevant sources, it identifies risks arising from the prevalence of a consumer culture, which results...
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Sustainable investing exchange-traded funds: US and European market
PublikacjaThe key aim of the paper is to examine the diffusion of the sustainable investing exchange-traded funds (ETFs) on the European and US ETFs markets, with the special focus on the market shares of sustainable investing and conventional funds. The model of diffusion of innovation (logistic growth model) is applied. Monthly data on the assets of ETFs in the time period of 2006-2017 are used. Increasing assets of sustainable investing...
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Rethinking Sustainable Cities at Night: Paradigm Shifts in Urban Design and City Lighting
PublikacjaSince the establishment of the 17 Sustainable Development Goals (SDGs) by the United Nations General Assembly in 2015, various perspectives on sustainable cities have been developed and adopted in order to achieve a better and more sustainable future. However, background research has revealed that these goals and targets are limited because they do not take into account the growing body of lighting-related research in diverse fields...
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European Economic Development
Kursy Online -
Tax preferences in CIT in numbers 2009-2015
Dane BadawczeThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Corporate Income Tax (CIT) between 2009-2015.
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IRAP tax differentiation in Italian Regions
Dane BadawczeThe following table presents the widespread differentiation in the standard IRAP rates applied in the particular regions of Italy. The tax rates in the table have been updated to 2019 (Only Regions marked with "*" updated their tax rates to the 2020 tax period as of March 16, 2020).
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Tax preferences in PIT in numbers 2009-2015
Dane BadawczeThe follwoing data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Personal Income TAX (PIT) between 2009-2015.
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Towards truly sustainable IoT systems: the SUPERIOT project
PublikacjaThis paper provides an overview of the SUPERIOT project, an EU SNS JU (Smart Networks and Services Joint Undertaking) initiative focused on developing truly sustainable IoT systems. The SUPERIOT concept is based on a unique holistic approach to sustainability, proactively developing sustainable solutions considering the design, implementation, usage and disposal/reuse stages. The concept exploits radio and optical technologies...
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Developing a cycling subsystem as part of a sustainable mobility strategy: the case of Gdansk
PublikacjaModal share is an important component in developing sustainable transport within a city. In recent years, many cities have set modal share targets for balanced and sustainable transport modes: 30% of public transport and 30% of non-motorized (cycling and walking) modes. Gdansk strategic documents have set similar goals with some actions already taken towards those goals. The cycle network is increasing popular. Gdansk’s cycling...
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Ionic Liquids and Deep Eutectic Mixtures: Sustainable Solvents for Extraction Processes
PublikacjaIn recent years, ionic liquids and deep eutectic mixtures have demonstrated great potential in extraction processes relevant to several scientific and technological activities. This review focuses on the applicability of these sustainable solvents in a variety of extraction techniques, including but not limited to liquid- and solid-phase (micro) extraction, microwave-assisted extraction, ultrasound-assisted extraction and pressurized...
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Sustainable energy consumption – Empirical evidence of a household in Poland
PublikacjaThere is an expected increase in the demand for electricity from households in European countries. The outcome of the growing proportion of renewable energy sources in the energy supply mix should result in improved customer awareness regarding their electricity usage. Additionally, they must assume a more proactive role in overseeing their electricity usage. Innovation and pollution management have become crucial catalysts for...
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Journal of Tax Administration
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AUSTRALIAN TAX REVIEW
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EC Tax Review
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EJournal of Tax Research
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Journal of Tax Reform
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Nordic Tax Journal
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British Tax Review
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NATIONAL TAX JOURNAL
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World Tax Journal
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HEALTH-AFFIRMING EVERYDAY LANDSCAPES IN SUSTAINABLE CITY. THEORIES AND TOOLS
PublikacjaAs cities and urban population continue to grow, causing serious threats to public health, the development of health-affirming urban landscapes becomes even more important topic than ever before. The purpose of this paper is to answer the question which qualities of urban landscape make it the health-affirming landscape. In the first part of the paper, a concept of health-affirming landscapes and a modern approach to sustainable...
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HEALTH-AFFIRMING EVERYDAY LANDSCAPES IN SUSTAINABLE CITY. THEORIES AND TOOLS
PublikacjaAs cities and urban population continue to grow, causing serious threats to public health, the development of health-affirming urban landscapes becomes even more important topic than ever before. The purpose of this paper is to answer the question which qualities of urban landscape make it the health-affirming landscape. In the first part of the paper, a concept of health-affirming landscapes and a modern approach to sustainable...
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Recent Advances in Development of Waste-Based Polymer Materials: A Review
PublikacjaLimited petroleum sources, suitable law regulations, and higher awareness within society has caused sustainable development of manufacturing and recycling of polymer blends and composites to be gaining increasing attention. This work aims to report recent advances in the manufacturing of environmentally friendly and low-cost polymer materials based on post-production and postconsumer wastes. Sustainable development of three groups...
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Healthier and Environmentally Responsible Sustainable Cities and Communities. A New Design Framework and Planning Approach for Urban Illumination
PublikacjaAlthough sustainability and sustainable development are both considered necessary practices in various fields today, a recent analysis showed that the Sustainable Development Goal SDG11: Sustainable Cities and Communities established by the United Nations does not address urban illumination and its impact. This oversight is of concern because research carried out in the last 20+ years indicates artificial light at night (ALAN)...
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Overview of new product development strategies and models
PublikacjaMotivation: The motivation for the overview presented in this article is to provide a starting point for considering whether existing new product development methodology and its level of detail allows product teams to develop high-quality and business-effective product concepts. Aim: The aim of this article is recognise the current state of research into new product development methodology and to present the strategies and models...
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Models in Spatial Development
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Understanding Sustainable Knowledge-Sharing in Agile Projects: Utilizing Follow-the-Sun Technique (FTS) in Virtual Teams
PublikacjaIn Agile IT projects, promoting effective knowledge sharing is essential not only for achieving success but also for supporting Sustainable Development Goals (SDGs). However, Companies using virtual teams may face challenges in coordinating work, particularly when teams are distributed across different time zones, ultimately hindering their ability to consistently share knowledge. This can lead to delays and inefficiencies, ultimately...
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The use of tax reliefs by entrepreneurs on the example of tax relief for new technologies in the Łódź and Lower Silesian provinces
Dane BadawczeInformation about 323,152 business entities located in the Łódź and Lower Silesian voivodships, provided by 52 tax offices as part of access to public information. The time range of the survey is 2009-2016. The data describe the level of use of the tax relief for new technologies.
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Cycling as a Sustainable Transport Alternative in Polish Cittaslow Towns
PublikacjaIt is well known that growing motor traffic in urban areas causes air pollution and noise which affects the environment and public health. It is hardly surprising then that cycling should be used as an alternative mode of transport, not just in major cities but also in smaller ones including those that are members of the Cittaslow network. Their approach is based on sustainable development, care for the environment and transport...
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Potential direction of changes in tax incentives
Dane BadawczeThe study conducted on a group of 259 entrepreneurs concerned exploring the potential direction of changes in the scope of the tax incentive system in Poland. The results of the study include answers to questions about the mechanisms of tax reliefs used so far, as well as the potentialn direction of changes in this respect.
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Tax system in Poland - current situation and direction of changes
Dane BadawczeThe study conducted on a group of 259 entrepreneurs from various regions of Poland concerns the opinions of business owners on the current tax situation, as well as potential changes in the tax system.
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Income tax rates for special activities in Czech Republic
Dane BadawczeThe standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...