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Wyniki wyszukiwania dla: TAX MORALITY
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublikacjaObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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Human Characters and Morality in Ibn Ḥazm's Philosophical Aphorisms
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Depreciation - underestimated tax optimization tool
PublikacjaOptymalizacja podatkowa zmierza i pozwala na zmniejszenie obciążeń podatkowych a tym samym na zwiększenie zysku podmiotu gospodarczego. Prowadzenie działalności gospodarczej zazwyczaj wymaga zaangażowania odpowiednio dużych środków finansowych w zakupy składników majątkowych zaliczanych do środków trwałych. Te odnoszone są w koszty działalności poprzez odpisy amortyzacyjne, które stanowią istotny element całości kosztów prowadzonej...
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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublikacjaThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublikacjaThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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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...
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Real Estate Value Tax Based on the Latvian Experience
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A conceptual framework for digital tax administration - A systematic review
PublikacjaTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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The phenomenon of rurality: the case of Poland
PublikacjaWieś była przez stulecia źródłem kultury polskiej. Wojny światowe i okres komunistycznego totalitaryzmu przyniosły ogromne straty w dziedzictwie kulturowym wsi. Transformacja ustrojowa i skrajny liberalizm gospodarki przestrzennej powodują dalszą degradację tego dziedzictwa. Podstawowe problemy ochrony dziedzictwa kulturowego wsi to słabość przepisów prawnych, zanik tożsamości kulturowej wsi, brak strategii kształtowania krajobrazu...
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Mobility measurements in oxide semiconductors
PublikacjaPraca zawiera wyniki badań właściwości elektrycznych, optycznych i strukturalnych cienkich warstw ito i sno2. badania wykazały, że cienkie warstwy tlenków metali wykazują rezystywność charakterystyczną dla półprzewodników. poziom transmisji światła w zakresie widzialnym pozwala zaliczyć badane warstwy do materiałów przezroczystych. badane cienkie warstwy wykonano metodą rozpylania magnetronowego.
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Contextual ontology for tonality assessment
Publikacjaclassification tasks. The discussion focuses on two important research hypotheses: (1) whether it is possible to construct such an ontology from a corpus of textual document, and (2) whether it is possible and beneficial to use inferencing from this ontology to support the process of sentiment classification. To support the first hypothesis we present a method of extraction of hierarchy of contexts from a set of textual documents...
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublikacjaThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublikacjaThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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Association of Office and Ambulatory Blood Pressure With Mortality and Cardiovascular Outcomes
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Locality in a sustainable urban housing development
PublikacjaEwolucja koncepcji zrównoważonego rozwoju miasta charakteryzuje się odejściem od uniwersalnego modelu na rzecz wielu modeli rownoważenia ze szczególnym uwzględnieniem ich społecznych aspektów. W modelach tych kluczowego znaczenia nabiera skala lokalna. Idea miasta zwartego oznacza w skali lokalnej dążenie do intensyfikacji zabudowy i wielofunkcyjności środowiska mieszkaniowego oraz do realizacji wspólnotowego modelu życia.
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MOBILITY OF SHALE DRILL CUTTINGS CONSTITUENTS
PublikacjaThis study focuses on the abundance and mobility of metals and trace elements from shale drill cuttings into the water, being the main component of hydraulic fracturing fluid. The relationship between composition of the shale rock and the potential element release during standard water-based leaching tests was characterized by means of X-Ray Fluorescence spectroscopy (XRF). The XRF analysis confirmed the assumption of shales constituents...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublikacjaThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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Smoking and obesity associatedBDNFgene variance predicts total and cardiovascular mortality in smokers
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Neurological symptoms in hospitalised patients with COVID-19 and their association with in-hospital mortality
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Mobility Management Solutions for IP Networks Comparative Analysis of IP-based Mobility Protocols and Handover Algorithms Invited Paper
PublikacjaA rapid growth of IP-based networks and services hascreated a vast collection of resources and functionalities availableto users by means of a uniform method of access offered by the IPprotocol. At the same time, advances in the design of mobileelectronic devices allowed them to reach a utility levelcomparable to desktop computers, while still retaining theirmobility advantage. Unfortunately, the base IP protocol does notperform...
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Electron mobility variance in semiconductors: the variance approach
PublikacjaPraca przedstawia nowe podejście da analizy zjawisk losowych w półprzewodnikach. Uwzględnia kilka mechanizmów zjawisk fluktuacji ruchliwości w półprzewodnikach, prowadzących do powstawamai składowej szumów typu 1/f, dominujących w zakresie małych czetotliwości. Przedstawia analizę sposobu wyznaczenia stałej Hooge'a określającej intensywność szumów typu 1/f.The statistical non-triviality of current carrier mobility fluctuations...
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Predicting mobility of alkylimidazolium ionic liquids in soils
PublikacjaCiecze jonowe są nową grupą związków chemicznych stanowiących idealne, nielotne medium reakcyjne dla wielu procesów technologicznych jak synteza organiczna i biokataliza, będące alternatywnymi elektrolitrami, fazami reakcyjnymi lub modyfikatorami faz oraz smarami. Ich implementacja na szeroką skalę pociągnie za sobą zastosowania w rozmaitych procesach przemysłowych. Biorąc pod uwagę ich dużą stabilność, mogą one przedostać się...
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Dopants and gas modifiers in ion mobility spectrometry
PublikacjaThe ion mobility techniques, including the most commonly used drift-tube ion mobility spectrometry (IMS) and differential mobility spectrometry (DMS), are used successfully for the detection of a wide range of organic compounds in the gas phase. In order to improve detection quality, admixtures are added to gas streams flowing through the detector. Dopants mostly prevent the ionization of interfering chemicals however, better detection...
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Driverless Mobility: The Impact on Metropolitan Spatial Structures
PublikacjaDiffusion of emerging technologies is following the need of solving particular problems. Each innovation produce also some undesirable consequences. Many examples from the past have shown that along with the spread of each technology their side effects are accumulating until the level they need to be solved. One of the examples is automobile, which advantages and disadvantages were already described including its spatial consequences....
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Instruments shaping sustainable mobility of urban residents
PublikacjaUrban development increases the demand for efficient, fast, safe ecological transport. Extensive development of urban transport system, in particular transport infrastructure, changed the point of view about transport needs. Research on the effectiveness of transport systems for years accompanied the study of mobility. The development of modern technology, the need to increase efficiency of transport and increase environmental...
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Smart Cities Concept: Smart Mobility Indicator
PublikacjaThis work attempts to analyze problems resulting from the lack of possibility to assess the effectiveness of the implementation of “Smart Mobility” solutions, which represent one of the cornerstones of Smart Cities, from the point of view of city hall offices. The work presents existing Smart Mobility evaluation solutions, discusses their drawbacks, and then proposes a new indicator. The final part of the work presents assumptions...
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''Tak naprawdę''
PublikacjaPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Mortality After Traumatic Brain Injury in Elderly Patients: A New Scoring System
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Unmasking the COVID-19 Pandemic Prevention Gains: Excess Mortality Reversal in 2022
PublikacjaObjectives: The purpose of this study was to assess the long-term effectiveness of COVID-19 pandemic prevention measures in saving lives after European governments began to lift restrictions. Study design: Excess mortality interrupted time series.Methods: Country-level weekly data on deaths were fitted to the Poisson mixed linear model to estimate excess deaths. Based on this estimate, the percentage of excess deaths...
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Unmasking the COVID-19 pandemic prevention gains: excess mortality reversal in 2022
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Mortality in people with mental disorders in Poland: A nationwide, register-based cohort study
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Water mobility and thermal properties of smoked soft cheese
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Mobility and distribution of barium and strontium in profiles of podzolic soils
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Audio codec employing frequency-derived tonality measure
PublikacjaA transform codec employing efficient algorithm for detection of spectral tonal components is presented. The tonality measure used in MPEG psychoacoustic model is replaced with the method providing adequate tonality estimates even if the tonal components are deeply frequency modulated. The reliability of hearing threshold estimated using psychoacoustic model with standardized tonality measure and the proposed one is investigated...
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Tonality Estimation and Frequency Tracking of Modulated Tonal Components
PublikacjaA novel method for tonality estimation and frequency tracking of tonal components modulated in frequency and amplitude is presented. The algorithm detects the local maxima of magnitude spectra corresponding to three contiguous frames of a signal and matches them into the tonal track candidates. The magnitude-based and phase-based methods are used to estimate the frequency jumps between spectrum maxima belonging to the tonal track...
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FEX a Fingers Extending eXoskeleton for Rehabilitation and Regaining Mobility
PublikacjaThis paper presents the design process of an exoskeleton for executing human fingers’ extension movement for the rehabilitation procedures and as an active orthosis purposes. The Fingers Extending eXoskeleton (FEX) is a serial, under-actuated mechanism capable of executing fingers’ extension. The proposed solution is easily adaptable to any finger length or position of the joints. FEX is based on the state-of-art FingerSpine serial...
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Community Road Safety Strategies in the Context of Sustainable Mobility
PublikacjaThe paper presents an overview on the road safety strategies and action plans implemented in the framework of the “SOL - Save our lives: Comprehensive road safety strategy for Central Europe” project. It contains summarization of learned knowledge regarding the efficiency of measures applied and highlights examples of good practices. The purpose of the paper is to provide recommendations for effective and successful planning, formulation...
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Steering is an essential feature of non-locality in quantum theory
PublikacjaA physical theory is called non-local when observers can produce instantaneous effects over distant systems. Non-local theories rely on two fundamental effects: local uncertainty relations and steering of physical states at a distance. In quantum mechanics, the former one dominates the other in a well-known class of non-local games known as XOR games. In particular, optimal quantum strategies for XOR games are completely determined...
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Buenos Aires – Toward Comprehensive Development and Sustainable Mobility
PublikacjaThis paper is introducing Buenos Aires’ achievements and challenges in implementing comprehensive development and integrating efficient and sustainable transport system within its urban structure. There are several important steps in this process starting from urban regeneration of Puerto Madero, the introduction and then implementation of a strategic plan Modelo territorial (2010) and of Buenos Aires' Plan de Movilidad Sustentable...
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Some remarks on mobility, bioavaibility and location of pollutants in sediments
PublikacjaRemediacja osadów jest obecnie palącym problemem w wielu państwach intensywnie eksploatujących wody śródlądowe i morskie. Prowadzone badania sugerują, że zanieczyszcenia obecne w osadach nie są w całości dostępne dla bioty. Zatem zagadnienia mobilności, biodostępności i lokalizacji zanieczyszczeń mają duże znaczenie dla oceny ryzyka wynikającego z poziomu zanieczyszczenia osadów i ustanawiania dopuszczalnych stężeń. Wyniki prezentowane...
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Mobility management solutions for current IP and future networks
PublikacjaEnormous progress in the design of portable electronic devices allowed them to reach a utility level comparable to desktop computers, while still retaining their mobility advantage. At the same time new multimedia services and applications are available for IP users. Unfortunately, the performance of base IP protocol is not satisfactory in mobile environments, due to lack of handover support and higher layer mobility management...
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Bicycle Traffic Model for Sustainable Urban Mobility Planning
PublikacjaModelling tools and transport models are required to assess the impact of measures for the effective planning of cycling routes in cities. This paper presents the methodology for developing a four-stage macroscopic model of bicycle traffic for the city of Gdynia, and its use in planning new bicycle routes, considering a modal shift. The model presented in this paper allows for the evaluation of the influence of the characteristics...
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A spatio-temporal approach to intersectoral labour and wage mobility
PublikacjaThe article presents the spatio-temporal approach for intersectoral labor and wage mobility. Analyses of interindustry mobility were performed with the use of general entropy mobility indices (GEMM). Spatio- temporal approach was obtained thanks to the separate measurement of spatial autocorrelation and regression for each set of sectoral wage and employment structure and was conducted in each year of the research period separately....
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A Spatio-temporal Approach to Intersectoral Labour and Wage Mobility
PublikacjaThe article presents the spatio-temporal approach for intersectoral labor and wage mobility. Analyses of interindustry mobility were performed with the use of general entropy mobility indices (GEMM). Spatio-temporal approach was obtained thanks to the separate measurement of spatial autocorrelation and regression for each set of sectoral wage and employment structure and was conducted in each year of the research period separately....
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Morbidity, Mortality and Survival after Stomach Resection with or without Splenectomy – The Single Centre Observations
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Appropriate Shocks and Mortality in Patients With Versus Without Diabetes With Prophylactic Implantable Cardioverter Defibrillators
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Laboratory Bioassay of Selected Entomopathogenic Nematodes as Mortality Factors of Oulema melanopus (Coleoptera: Chrysomelidae)
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Pooled analysis of WHO Surgical Safety Checklist use and mortality after emergency laparotomy
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Simulation of willow productivity based on radiation use efficiency, shoot mortality and shoot age
PublikacjaPraca przedstawia model matematyczny produktywności plantacji wiklinowych. Dokonano oceny efektywności wykorzystania radiacji słonecznej przez badane plantacje, optymalnie nawadniane i nawożone. Wyniki obliczeń i pomiarów wykazują dużą zgodność, chociaż nie zawszespełnione było wymaganie dotyczące optymalnych warunków wzrostu.