Wyszukiwarka
Wyniki wyszukiwania dla: VAT
-
Value addend tax (vat) on medical services and products
PublikacjaOsoby wykonujące usługi medyczne stają się podatnikami lub wybierają zwolnienie na takich samych zasadach jak każdy inny przedsiębiorca. Ze zwolnienia z podatku VAT do końca 2010roku korzystały wszelkie usługi w zakresie ochrony zdrowia i opieki społecznej. Od 2011r. wprowadzono ściśle określenie zwolnienia z podatku wyłącznie do usług ochrony zdrowia służącym ratowaniu zdrowia jego profilaktyce oraz zachowaniu zdrowia. W związku...
-
Wpływ podatku VAT na działalność gospodarczą: analiza wybranych przykładów
PublikacjaW przypadku podmiotów prowadzących działalność gospodarczą ustawodawca nakłada szczególne obowiązki podatkowe. Przykładem może być opodatkowanie podatkiem od towarów i usług. Podstawowa stawka podatku VAT w Polsce wynosi 23% od 1 stycznia 2011 r. Niektóre usługi bądź dostawa towarów mogą podlegać niższym stawkom, albo być całkowicie zwolnione z opodatkowania. Należy zauważyć, iż zastosowanie przez ustawodawcę czterech stawek podatku...
-
Wyniki finansowe polskich przedsiębiorstw rybołówstwa morskiego i przetwórstwa rybnego oraz wpływ na nie podatku VAT
PublikacjaW artykule przeanalizowano skutki ew. wzrostu podatku VAT na dalszą działalność przedsiębiorców rybackich oraz na ceny produktów połowowych i przetworów rybnych. Zwrócono uwagę na mogące powstać w związku z tym ew. zagrożenia, dla konsumenckiego rynku rybnego, który należy do tzw. "wrażliwego" obszaru rolnego.
-
VAT rates in particular member states of the European Union in 2015
Dane BadawczeUnder European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to...
-
The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Dane BadawczeVAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
-
Mariana Vatseba Phd
Osoby -
Synthesis Methods and Favorable Conditions for Spherical Vaterite Precipitation: A Review
PublikacjaVaterite is the least thermodynamically stable anhydrous calcium carbonate polymorph. It exists very rare in nature, e.g. in some rock formations or as a component of biominerals produced by some fishes, crustaceans or birds. Synthetic vaterite particles are proposed as carriers of active substances in medicines, additive in cosmetic preparations as well as adsorbents. Also, their utilization as a pump for microfluidic flow is...
-
Precipitation and Transformation of Vaterite Calcium Carbonate in the Presence of Some Organic Solvents
PublikacjaIn this paper, the production of CaCO3 particles via the carbonation route in the reaction of CaCl2 and CO2, using NH3 as a promoter of CO2 absorption, was studied. The solvents used as the reaction media for CaCO3 precipitation were aqueous solutions of methanol, isopropanol and dimethyl sulfoxide (DMSO), in a concentration range of 0–20% (v/v). It was found that the presence of an organic additive influenced the precipitation...
-
Influence of Selected Saccharides on the Precipitation of Calcium-Vaterite Mixtures by the CO2 Bubbling Method
PublikacjaCalcium carbonate is a compound existing in living organisms and produced for many biomedical applications. In this work, calcium carbonate was synthesized by a CO2 bubbling method using ammonia as a CO2 absorption promotor. Glucose, fructose, sucrose, and trehalose were added into the reaction mixture to modify characteristics of precipitated calcium carbonate particles. To determine the polymorphic form of produced calcium carbonate...
-
Precipitation of Spherical Vaterite Particles via Carbonation Route in the Bubble Column and the Gas-Lift Reactor
PublikacjaSpherical vaterite particles were produced by carbonation of calcium chloride solution with addition of ammonia to facilitate CO2 absorption. Synthesis of calcium carbonate was carried out in a bubble column or gas-lift reactor. The course of the reaction was monitored by pH measurements. Precipitated solids were analyzed by Fourier-transformed infrared spectroscopy, x-ray powder diffraction and scanning electron microscopy, and...
-
The effectiveness of financial and economic regulation of land relations in the context of stimulating entrepreneurial activity in the regions of Ukraine
PublikacjaSolving the problem of enhancing the efficiency of the financial and economic regulation of land relations contributes to the development of entrepreneurship in Ukraine. The purpose of the paper is to determine new incentives for encouraging entrepreneurial activity by increasing the efficiency of the financial and economic regulation of land relations by local governments. The study is based on applying the method for predicting...
-
Valerio Andriano, La normativa canonica sul matrimonio e la riforma del processo di nullità, Libreria Editrice Vaticana 2016, ss. 276
Publikacja -
Polysaccharides in fabrication of membranes: A review
PublikacjaSustainability concerns have motivated and directed a great deal of interest over the past decade towards the development of green technologies. Polysaccharides are green polymers, which experienced growing demand to substitute chemically synthetic polymers. Different types of polysaccharides i.e. cellulose-, starch-, chitin- alginate-, and chitosan-based carbohydrate polymers have been applied in the fabrication of separation...
-
Palm Oil Fuel Ash-Based Eco-Efficient Concrete: A Critical Review of the Short-Term Properties
PublikacjaThe huge demand for concrete is predicted to upsurge due to rapid construction developments. Environmental worries regarding the large amounts of carbon dioxide emanations from cement production have resulted in new ideas to develop supplemental cementing materials, aiming to decrease the cement volume required for making concrete. Palm-oil-fuel-ash (POFA) is an industrial byproduct derived from palm oil waste’s incineration in...
-
Study of a Multicriterion Decision-Making Approach to the MQL Turning of AISI 304 Steel Using Hybrid Nanocutting Fluid
PublikacjaThe enormous use of cutting fluid in machining leads to an increase in machining costs, along with different health hazards. Cutting fluid can be used efficiently using the MQL (minimum quantity lubrication) method, which aids in improving the machining performance. This paper contains multiple responses, namely, force, surface roughness, and temperature, so there arises a need for a multicriteria optimization technique. Therefore,...
-
Chitin and derivative chitosan-based structures — Preparation strategies aided by deep eutectic solvents: A review
PublikacjaThe high molecular weight of chitin, as a biopolymer, challenges its extraction due to its insolubility in the solvents. Also, chitosan, as the N-deacetylated form of chitin, can be employed as a primary material for different industries. The low mechanical stability and poor plasticity of chitosan films, as a result of incompatible interaction between chitosan and the used solvent, have limited its industrialization. Deep eutectic...
-
Recent Advances in Nanocomposite Membranes for Organic Compound Remediation from Potable Waters
PublikacjaWater treatment is one of the main approaches for producing drinking water from contaminated water sources which is challenging due to the presence of a variety of substances requiring removal. The fabrication of nanocomposite membranes relies either on filling nanomaterials into polymeric phases before membrane fabrication, or coating of nanomaterials on the fabricated membrane surface. The removal of organic compounds from potable...
-
Legal and Economic Conditions of the Creating and Activity of Entrepreneursin Poland. VATT Governement Inst. Econ. Res. C**2002 [nr] 290 s. 153- 162 bibliogr. 10 poz. Discussion papers. Workshopon Studies for Nordther. Kalastajatorrpa,30-31 May 2002.Prawne i ekonomiczne uwarunkowania działalności przedsiębiorców w Polsce.
PublikacjaW artykule przedstawiono warunki prawne, które muszą być spełnione przyuruchamianiu działalności gospodarczej w Polsce. Wskazano również co sprzyjai co hamuje rozwój działalności przedsiębiorców w naszym kraju.
-
Knowledge Management Approaches of Small and Medium-Sized KIBS Firms: a Descriptive Analysis of Four Countries
PublikacjaPurpose –There is evidence that small and medium sized enterprises (SMEs) do not manage knowledge the same way as large firms, and that they approach knowledge management (KM) in various ways. However, the literature on this topic is still scarce and fragmented. In order to fill this gap, the paper aims to single out and discuss the different features that characterize the approaches to KM adopted by small companies. Design/methodology/approach...
-
Zeolitic imidazolate framework (ZIF-8) modified cellulose acetate NF membranes for potential water treatment application
PublikacjaIn this study, cellulose acetate (CA)-based nanofiltration membranes, modified with zeolitic imidazole framework-8 (ZIF-8) particles, were prepared with various ZIF-8 contents (0, 0.1, 0.25, 0.5, 1 and 2 wt%), to obtain membranes with improved flux and filtration performance by combining advantages of CA polymer and ZIF-8 metal-organic frameworks. Removal efficiency studies were carried out with bovine serum albumin and two different...
-
Knowledge management approaches of small and medium-sized firms: a cluster analysis
PublikacjaPurpose This paper aims to categorise the approaches to knowledge management (KM) by companies. In the literature, there is no consensus on a universal or “best” approach to KM. Especially, this paper singles out and discusses the variegated features that characterise the implementation of KM by small- and medium-sized enterprises (SMEs) having different characteristics. Design/methodology/approach A cluster analysis was used...
-
Strategy, effectiveness and quality of non-profit organisations as exempli-fied by Polish higher Education Institutions. VATT Governement Inst. Econ. Res. C**2002 [nr] 290 s. 189-202, 7 rys. bibliogr. 20 poz. Discussion papers. Workshopon Studies for Nordthern. Kalastajatorrpa,30-31 May 2002. Strategia, efektywność i jakość organizacji non-profit na przykładzie pol- skich wyższych uczelni.
PublikacjaW pracy wskazano, że do oceny jakości i efektywności organizacji niedochodo-wych zasadne jest wykorzystanie metod stosowanych w biznesie. W szczególno-ści zaproponowano zastosowanie metody balanced scorecard, benchmarkingu dooceny efektywności i jakości funkcjonowania instytucji szkolnictwa wyższego.Wskazano na możliwość wykorzystaniania analizy SWOT do opracowania strategiiuczelni.
-
MoS2-containing composite membranes for separation of environmental energy-relevant liquid and gas mixtures: A comprehensive review
PublikacjaMolybdenum sulfide (MoS2) materials adapted into membranes have demonstrated potential for different areas dealing with molecular separations. For instance, MoS2-based membranes have been proposed for distinct environmental applications, such as water treatment, seawater desalination, gas separation, and solvent separation. Emergently, such membranes have been ultimately investigated for energy-relevant gas separation mixtures,...
-
Erbium (III) molybdate as a new nanofiller for fabrication of antifouling polyethersulfone membranes
Publikacja -
Defected Ag/Cu-MOF as a modifier of polyethersulfone membranes for enhancing permeability, antifouling properties and heavy metal and dye pollutant removal
PublikacjaIn this study, a novel bimetallic metal-organic framework (MOF) i.e. Ag/Cu-MOF was synthesized using a solvothermal method and later incorporated at different concentrations (0.1–2 wt%) using a phase inversion method for modification and antifouling property improvement of polyethersulfone (PES) membranes. The resulting Ag/Cu-MOF characteristics were investigated using different techniques, such as FTIR, XRD, FE-SEM and EDX. The...
-
Efficient removal of dyes and proteins by nitrogen-doped porous graphene blended polyethersulfone nanocomposite membranes
Publikacja -
Nanostructured polyethersulfone membranes for dye and protein separation: Exploring antifouling role of holmium (III) molybdate nanosheets
Publikacja -
Nanostructured polyethersulfone nanocomposite membranes for dual protein and dye separation: Lower antifouling with lanthanum (III) vanadate nanosheets as a novel nanofiller
Publikacja -
Quantum dots for photocatalysis: synthesis and environmental applications
Publikacja -
Hyperbranched polyethylenimine functionalized silica/polysulfone nanocomposite membranes for water purification
PublikacjaHyperbranched polyethyleneimine functionalized silica (PEI-SiO2) nanoparticles with considerable hydrophilicity were synthesized and incorporated into a polysulfone (PSF)/dimethylacetamide (DMA)/polyvinylpyrrolidone (PVP) membrane casting solution in five different ratios to fabricate PEI-SiO2/PSF nanocomposite membranes using nonsolvent-induced phase separation. The hydrophilic PEI-SiO2 nanoparticles were characterized by TEM,...
-
Application of g-C3N4/ZnO nanocomposites for fabrication of anti-fouling polymer membranes with dye and protein rejection superiority
PublikacjaPolysulfone (PSf) membranes are privileged for water and wastewater treatment, but because of their hydrophobic nature, they suffer from fouling, which lowers their performance and lifetime. In this work, g-C3N4 and g-C3N4/ZnO nanomaterials were synthesized via a hydrothermal method to modify the PSf membrane for effective dye separation and reduction of organic fouling. Since g-C3N4/ZnO possesses –OH and –NH reactive groups, g-C3N4/ZnO/PSf...
-
Diving boldly into COVID‐19 contaminated wastewater: Eyes at nanotechnology‐assisted solutions
PublikacjaSeveral studies have been directed to find scalable, swift, accurate, and cost-effective strategies for detecting, monitoring, and treating coronavirus disease 2019 (COVID-19). Indeed, the lack of a fast and practical method for detecting the infected regions makes decision-making challenging to combat the critical pandemic-struck situations. The probable ‘wrong’, or rather inadequate, decisions not only have a boomerang effect...
-
Application of g-C3N4/ZnO nanocomposites for fabrication of anti-fouling polymer membranes with dye and protein rejection superiority
Publikacja -
Anti-fouling and permeable polyvinyl chloride nanofiltration membranes embedded by hydrophilic graphene quantum dots for dye wastewater treatment
Publikacja -
Highly antifouling polymer-nanoparticle-nanoparticle/polymer hybrid membranes
PublikacjaWe introduce highly antifouling Polymer-Nanoparticle-Nanoparticle/Polymer (PNNP) hybrid membranes as multi-functional materials for versatile purification of wastewater. Nitrogen-rich polyethylenimine (PEI)-functionalized halloysite nanotube (HNT-SiO2-PEI) nanoparticles were developed and embedded in polyvinyl chloride (PVC) membranes for protein and dye filtration. Bulk and surface characteristics of the resulting HNT-SiO2-PEI...
-
Proces harmonizacji podatków w Unii Europejskiej
PublikacjaHarmonizacja podatków jest jednym z elementów procesu integracyjnego realizowanego w ramach Unii Europejskiej. Praktyka pokazuje, że harmonizacja na obszarze Wspólnoty jest budzącym wiele emocji, skomplikowanym procesem, który przebiega z różnym natężeniem. W głównej mierze zostały mu poddane podatki pośrednie w tym VAT i akcyza. W opracowaniu Autor przybliża najważniejsze działania podjęte dotąd w celu harmonizacji podatków.
-
ELEMENTY POLITYKI PODATKOWEJ PAŃSTW UNII EUROPEJSKIEJ PO KRYZYSIE FINANSOWYM W 2008 R.
PublikacjaArtykuł przedstawia główne założenia harmonizacji systemów podatkowych Unii Europejskiej oraz działań podjętych przez państwa Wspólnoty po wybuchu kryzysu finansowego w 2008 r. Autor dokonał przeglądu zmian przeprowadzonych w ramach stawek podatku VAT oraz CIT, a także przedstawił wybrane elementy prorodzinnej ulgi podatkowej w zakresie podatku PIT, która stała się formą złagodzenia obcią- żeń podatkowych dla niektórych gospodarstw...
-
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.
-
Data on the number of submitted declarations divided into electronic and paper between January 2020 and December 2020
Dane BadawczeThe following data concern the number of declarations submitted between January and December 2020 to the Polish Ministry of Finance. The declarations concern all taxes, including income taxes and VAT. The data has been divided into particular categories, i.e. paper and electronic declarations.
-
Data on the number of submitted declarations divided into electronic and paper between January 2021 and February 2021
Dane BadawczeThe following data concern the number of declarations submitted between January and February 2021 to the Polish Ministry of Finance. The declarations concern all taxes, including income taxes and VAT. The data has been divided into particular categories, i.e. paper and electronic declarations.
-
Revenues from the sale of books in Poland (2009-2013)
Dane BadawczeAccording to the report "The book market in Poland 2014, the Library of Analysis", nearly 40,000 publishers were registered in Poland until mid-2013, of which it is estimated that only about 2,000-2,500 were active as publishers. According to the estimates of the authors of the Report, the value of the Polish book market in 2013 amounted to PLN 2.68...
-
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...
-
Average price of a book in Poland (2010-2013)
Dane BadawczeAlthough the Central Statistical Office does not provide detailed data on the growth rate of book prices, the overall comparison, which includes books, newspapers, magazines as well as drawing and painting articles, shows that the average annual price increase in 2011 amounted to 3.3% in this category. Moreover, as noted, the changes to the VAT Act...
-
Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017
Dane BadawczeDespite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting...
-
Procesy konwergencji cen w Unii Europejskiej w latach 1990-2002
PublikacjaCelem pracy było kompleksowe badanie cen w kontekście zgodności ich kształtowania się z prawem jednej ceny w krajach Unii Europejskiej. Badania te objęły zarówno poziom makro, który odnosił się do danych o wysokim stopniu agregacji, jak i poziom mikro obejmujący 148 indywidualnych produktów. Struktury cenowe krajów Unii wykazują dużą różnorodność. Hipoteza konwergencji typu sigma nie została potwierdzona, potwierdzono zaś hipotezę...
-
Escherichia coli Strains with Virulent Factors Typical for Uropathogens were Isolated from Sinuses from Patients with Chronic Rhinosinusitis—Case Report
PublikacjaEscherichia coli were isolated from three patients with chronic rhinosinusitis (CRS) by intraoperative sinus tissue biopsy. Taking into account the unusual replicative niche and previous treatment failures, it was decided to focus on the virulence and drug resistance of these bacteria. The strains turned out to be multi-sensitive, but the rich virulence factors profile of bacteria typical for phylogenetic group B2 deserved attention....
-
III Debata podatkowa – problemy bezpieczeństwa podatkowego
WydarzeniaOtwarte trzecie spotkanie z cyklu „Debat podatkowych” na WZiE PG nt. praktycznych aspektów związanych z problemami bezpieczeństwa podatkowego przedsiębiorców.
-
Antibiotic resistance, virulence, and phylogenetic analysis of Escherichia coli strains isolated from free-living birds in human habitats
PublikacjaWild birds can be colonized by bacteria, which are often resistant to antibiotics and have various virulence profiles. The aim of this study was to analyze antibiotic resistance mechanisms and virulence profiles in relation to the phylogenetic group of E. coli strains that were isolated from the GI tract of wildfowl. Out of 241 faecal samples, presence of E. coli resistant to a cephalosporin (ESBL/AmpC) was estimated for 33 isolates...
-
Koncert zespołu Jelonek
WydarzeniaKoncert zespołu Jelonek w ramach: "MASAKRA TRASA KLASYKI" promującej nową płytę!
-
II Debata podatkowa nt. podatków PIT i CIT w 2019 r.
WydarzeniaDrugie spotkanie z cyklu „Debat podatkowych” na WZiE, podczas którego zostaną omówione praktyczne aspekty związane z opodatkowaniem przedsiębiorstw podatkiem dochodowym PIT i CIT.