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Wyniki wyszukiwania dla: tax%20reform,%20polish%20governance,%20crisis,%20corporate%20taxation,%20sme
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Is it too late now to say we’re sorry? Examining anxiety contagion and crisis communication strategies using machine learning
PublikacjaIn this paper, we explore the role of perceived emotions and crisis communication strategies via organizational computer-mediated communication in predicting public anxiety, the default crisis emotion. We use a machine-learning approach to detect and predict anxiety scores in organizational crisis announcements on social media and the public’s responses to these posts. We also control for emotional and language tones in organizational...
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Internationability of Polish Science and Higher Education
WydarzeniaObrady w sześciu panelach: Współpraca ponad granicami; Światowa społeczność naukowa w polskich laboratoriach; Od pomysłu do wdrożenia; Teraz Polska; Międzynarodowa promocja nauki; Wymiana dobrych praktyk,praktyka dobrych
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Polish Conference on Crystal Growth 2022
WydarzeniaWelcome to the webpage of the Polish Conference on Crystal Growth 2022! The conference will be held in Gdańsk, Poland on June 19-24, 2022. The event is organized by the Polish Society for Crystal Growth (PTWK) in collaboration with Gdańsk University of Technology and the ENSEMBLE 3 Centre...
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Superconductivity of Ta-Hf and Ta-Zr alloys: Potential alloys for use in superconducting devices
PublikacjaThe electronic properties relevant to superconductivity are reported for bulk Ta-Hf and Ta-Zr body centered cubic alloys, in a large part to determine whether their properties are suitable for potential use in superconducting qbits. The body centered cubic unit cell sizes increase with increasing alloying. The results of magnetic susceptibility, electrical resistivity, and heat capacity characterization are reported. While elemental...
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Anna Mietlarek-Kropidłowska dr inż.
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Mechanism of Biofilm Formation on Installation Materials and Its Impact on the Quality of Tap Water
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Threshold Attendance under Soft-Crash Model: TAG Protocol and Markovian Analysis
PublikacjaA realistic and systematic network evaluation should subsume an availability model and a failure model. We combine a "hard availability" model we call threshold attendance, whereby a certain minimum number of network elements must be present at any time, with a soft-crash failure model, whereby after experiencing a failure, a network element is still able to function correctly for a while in an emergency mode at a risk of a major...
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The experiences of Polish migrants in Iceland
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Economic vitality of Polish suburbs
PublikacjaSince 1989, Poland has been undergoing major political, social and economic transformations. The effects of these changes are visible on several levels, including the field of urban planning, where they manifested themselves as the birth of the suburbanization process. In the field of economics, it could be noticed that since 1989, the SME sector has been awakening very dynamically. Correlation of the parallel development of these...
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Ergonomics in Polish outpatient clinics
PublikacjaOutpatient clinics are structures In which ergonomics play a key role. This fact is associated with an often occurring risk of developing hospital-acquired infection. The risk increases with mistakes made in wrong planning the functional and spatial lay-out is subordinated to high utilitarian requirements, including hygienic and sanitary, and technological requirements. A properly planned structure allows to reduce dangers more...
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Should Polish banks be domesticated?
PublikacjaThe financial crisis revealed vulnerabilities in the regulation and supervision of the banking system. The overarching goal of the proposal (Bazylea III and CRD IV) is to strengthen the resilience of the EU banking sector. The effects of these regulations will be detrimental to the Polish banking system and economy. This follows from the fact that listed banks in Poland are subsidiaries of international banking groups. The article...
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Economic Vitality of Polish Suburbs
PublikacjaFor over 25 years, Poland has been undergoing major political, social and economic transformations. The country's system changed from a planned economy to a free-market, neo-liberal one. The effects of these changes are visible on several levels, including the field of urban planning, where they manifested themselves as the birth of the suburbanization process. In the field of economics, it could be noticed that since 1989, the...
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RUSSIANS ON THE POLISH LABOUR MARKET
PublikacjaThe article looks into the employment of Russian citizens in Poland in 2004– 2018. It presents the legal basis for Russians’ entering Poland and taking up work without having to seek a work permit, and specifies who must apply for such a permit. Russian citizens can obtain refugee status under the Geneva Convention, which grants them the right to move freely, choose their place of residence and undertake paid employment, while...
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The youth in polish legations and government
PublikacjaUntil 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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Enviroment of Polish democratisation changes
PublikacjaW 1989 r. zapoczątkowany został w krajach Europy Środkowo-Wschodniej proces demokratyzacji. Demokratyzacja oznacza zmianę systemu społecznego w kierunku ideałów i instytucji zakorzenionych w krajach Europy Zachodniej, USA i Kanady opierających się m.in. o zasady: 1. Suwerenności narodu; 2. Republikańskiej formy państwa; 3. Poszanowaniu zasad państwa prawa; 4. Reprezentacji politycznej; 5. Podziału władzy i równoważenia się władz;...
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ADMINISTRACYJNE I PODATKOWE MECHANIZMY WSPARCIA ZAKUPU I EKSPLOATACJI SAMOCHODÓW ELEKTRYCZNYCH W POLSCE I INNYCH KRAJACH EUROPEJSKICH = Administrative and taxation mechanisms to support the purchase and maintenance of electric vehicles on the example of selected european countries
PublikacjaPrzedmiot i cel pracy: Celem artykułu jest przegląd obecnie stosowanych mechanizmów wsparcia zakupu samochodów elektrycznych, ze szczególnym uwzględnieniem ulg i zwolnień podatkowych. Materiały i metody: W artykule zastosowano metodę badawczą polegającą na przeglądzie literatury, przepisów prawa oraz raportów branżowych dotyczących opisywanego zagadnienia. Wyniki: Autorzy przeanalizowali rynek samochodów elektrycznych na świecie...
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Corporate Social Responsibility and Environmental Management
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Polish Polar Research: Green-and-White Paper under the aegis of the Polish Polar Consortium (PPC)
PublikacjaPolar research is a colloquial term for cross-area, cross-domain and interdisciplinary research in the Arctic and Antarctic. Polar research is mainly the domain of natural sciences, but technical sciences and humanities also grow in importance. Being vulnerable to climate change, polar regions are commonly considered as a kind of litmus paper of changes in geosystems, hence the importance of research done there. It aims at a better...
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List of administrative and tax preferences for electric vehicles owners in selected European countries
Dane BadawczeCurrent mechanisms for supporting electric vehicle owners are both economic (in the form of tax reliefs and direct subsidies) as well as administrative and legal. Examples from countries that have opted for different types of incentives present that they have leaded to increased demand for such vehicles. The following dataset is a summary list, including...
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List of public benefit organizations that in 2020 received 1% of the tax due for 2019
Dane BadawczeThe possibility of transferring 1% of personal income tax was introduced by the Act on Public Benefit and Volunteer Work in 2003, and specific provisions specifying who and how can transfer 1% of tax are included in the Personal Income Tax Act. In order to be able to accept 1% of income tax, first of all, the organization (or other authorized entity)...
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Influence of intermixing at the Ta/CoFeB interface on spin Hall angle in Ta/CoFeB/MgO heterostructures
PublikacjaWhen a current is passed through a non-magnetic metal with strong spin-orbit coupling, an orthogonal spin current is generated. This spin current can be used to switch the magnetization of an adjacent ferromagnetic layer or drive its magnetization into continuous precession. The interface, which is not necessarily sharp, and the crystallographic structure of the nonmagnetic metal can both affect the strength of current-induced...
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Countries with the highest and the lowest electricity consumption per capita in 1998, kWh / c
Dane BadawczeFor several years, domestic electricity consumption has been growing (the average annual growth rate of electricity consumption for 2005-2010 is 2.75%). The increase in demand for electricity is related to the continuous development of the Polish economy, the enrichment of society and the growing, year by year, industrial production. It should be noted...
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Experimental investigation on heat pipes supported by soy wax and lauric acid for electronics cooling
PublikacjaThis paper presents an experimental study of heat pipes for electronics cooling that were supported by energy storage materials (i.e. phase change materials - PCMs) coated at the adiabatic section. The PCMs utilized included two materials, namely lauric acid and soy wax, the latter being considered as a more cost-effective alternative. The study focused on three different powers: 20 W, 25 W, and 30 W. Both heating, cooling, and...
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EDS1-Dependent Cell Death and the Antioxidant System in Arabidopsis Leaves is Deregulated by the Mammalian Bax
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Effects of the polyhistidine tag on kinetics and other properties of trehalose synthase from Deionococcus geothermalis
PublikacjaTwo recombinant trehalose synthases from Deinococcus geothermalis (DSMZ 11300) were compared. A significant influence of the artificial polyhistidine tag was observed in protein constitution. The recombinant trehalose synthase from D. geothermalis with His6 -tag has a higher K m value of 254 mM, in comparison with the wild-type trehalose synthase (K m 170 mM), and displayed a lower activity of maltose conversion when compared...
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Improved magnitude estimation of complex numbers using alpha max and beta min algorithm
PublikacjaThe paper presents an improved algorithm for calculating the magnitude of complex numbers. This problem, which is a special case of square rooting, occurs for example, in FFT processors and complex FIR filters. The proposed method of magnitude calculation makes use of the modified alpha max and beta min algorithm. The improved version of the algorithm allows to control the maximum magnitude approximation error by using an adequate...
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Institution of the health care agent in Polish legislation: position of the Polish Working Group on End-of-Life Ethics
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Research and development on underwater acoustic systems at Polish Naval Academy and Gdansk University of Technology for the Polish Navy
PublikacjaWe wstępie artykułu wymieniono korzystne aspekty prawie pięćdziesięcioletniej współpracy obu Uczelni z polską Marynarką Wojenną. W dalszych częściach omówiono prace z dziedziny hydroakustyki wykonywane na rzecz Marynarki Wojennej w ciągu ostatnich dziesięciu lat. W Akademii MW w tym okresie były to głównie prace związane z pomiarami i analizami hydroakustycznych pól okrętów wraz z aplikacjami technicznymi tych analiz oraz aplikacje...
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Retrospecting Polish Audio Engineering Society Membership on 20th Anniversary of the Polish Section of the Audio Engineering Society
PublikacjaIn this article some key events concerning founding Polish Section of the Audio Engineering Society were presented. In addition, the history covering International Symposia on Sound Engineering and Mastering was outlined. Also, papers contained in this issue were shortly reviewed.
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Polish Archaeology in the Mediterranean
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Polish Version of Organizational Justice Scale
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Fusion 2050 – European and Polish Perspective
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New approach to the chunk recoginition in Polish
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Organization of BBMRI.pl: The Polish Biobanking Network
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Cyanobacteria and cyanotoxins in Polish freshwater bodies
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Polish Regions in Implementation of the Lisbon Strategy
PublikacjaPolskie regiony w gospodarce opartej na wiedzy. Innowacje jako motor rozwoju regionalnego. Rola regionalnych strategii innowacji (RIS). Fundamentem RIS są technologie innowacyjne i kompleksy naukowo-badawcze. Warunkiem jest rozwój społeczeństwa wiedzy.
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Managing Cystic Fibrosis in Polish Healthcare
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Hedging with derivatives - Case of Polish market
PublikacjaThis paper attempts to show the ways of reaching the competitive advantage by hedging with derivatives in Poland. It shows the results of investigation of 50 Polish companies and comparison to the situation in high developed countries. Through broad review of relevant literature, the authors presented the correlation between hedging and competitive advantage. Moreover, paper shows the reasons, of differences between Poland and...
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Polish- Russian Cooperation of Pomorskie Province
PublikacjaPolish-Russian Cooperation of Pomorskie Province commenced in 1999 and was based on the intergovernmental agreements. The new agreement, executed between the authorities of the Pomeranian Province and Kaliningrad Oblast in 2002, provided for cooperation in many areas. The contacts between the partners were dominated by economic cooperation. The Polish-Russian cooperation stopped with Polish accession to the Schengen zone. Cooperation...
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Polish experience with cold in-place recycling
PublikacjaDeep cold in-place recycling using cement and asphalt emulsion has been used for reconstruction of existing roads since the beginning of the 1990s. This paper describes the first Polish requirements for mineral-cement-emulsion mixtures. As requirements stated for the strength of the mineral-cement-emulsion mixtures were quite high, most of the mixtures were designed using high amount of cement and aggregate added for the improvement...
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Polish Experience of Implementing Vision Zero
PublikacjaPurpose of Review The aim of this study is to present an outline and the principles of Poland’s road safety strategic programming as it has developed over the last 25 years since the first Integrated Road Safety System with a strong focus on Sweden’s “Vision Zero”. Recent Findings Countries that have successfully improved road safety have done so by following strategies centred around the idea that people are not infallible and...
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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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The Education of Analytical Chemists in Polish Universities
PublikacjaAnalytical Chemistry plays a very important role in the modern world. The main reasons are; the need of environmental monitoring, quality of food and water control, human health, quality of industrial production control, nanotechnologies and material science. Together with Inorganic Chemistry, Organic Chemistry and Physical Chemistry, Analytical Chemistry is a fundamental chemical course. The education of Analytical Chemists is...
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Entrepreneurship nests in a polish edge city
PublikacjaThe last two decades in Poland have been a period of both a dynamic development of the small and medium-sized enterprise sector and a transformation of the city surrounding territories. This development began during the economy transformation after 1989. Population migration and movement of economic entities away from central cities resulted in development of territorial structures within some Polish suburban areas, defined as...
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Preliminary safety assessment of Polish interchanges
PublikacjaInterchanges are a key and the most complex element of a road infrastructure. The safety and functionality of interchanges determine the traffic conditions and safety of the entire road network. This applies particularly to motorways and express-ways, for which they are the only way to access and exchange traffic. A big problem in Poland is the lack of comprehensive tools for designers at individual stages of the design process....
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Dataset of bibliometric data for a research study on tax research retrived from Web of Science.
Dane BadawczeThis dataset was created for the purpose of research study on taxation research. Analytical data come from the Web of Science (WoS) databases provided by Clarivate Analytics and was retrived in March 2021.
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Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)
Dane BadawczeFrom 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were...
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Total annual EU country support for tax credits and child benefits in EUR (2017)
Dane BadawczeThe inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).
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Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Dane BadawczeThe implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....
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Polish Journal of Management Studies
Czasopisma