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Wyniki wyszukiwania dla: IRAP tax
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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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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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Quantitative criteria for needle trap device selection
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Enhanced trap-assisted recombination in organic semiconductors
PublikacjaAn analytical model to describe the interaction of excitons and charge transfer states with deep traps is formulated for the case of molecular materials. Here, we have considered the influence of a trap-assisted recombination on this phenomenon. The final expression for the effective recombination rate has been derived from the Shockley–Read–Hall theory and kinetic equations which characterize different photophysical processes....
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Fermionized Dipolar Bosons Trapped in a Harmonic Trap
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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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Quantum Correlations of a Few Bosons within a Harmonic Trap
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Udział Architektów IARP w kształceniu studentów architektury
PublikacjaZawód architekta jest regulowanym zawodem zaufania publicznego. Polskie prawo zezwala na pro-jektowanie w specjalności architektonicznej jedynie osobom posiadającym uprawnienia budowlane i należącym do samorządu zawodowego – Izby Architektów Rzeczpospolitej Polskiej. Izba ta do-prowadziła do ochrony prawnej tytułu „Architekt IARP”. W przypadku architektów, tak jak innych zawodów zaufania publicznego (medycznych czy prawniczych),...
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Shape resonance of the ethylene anion stabilized in a molecular trap
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Impact of the trap–assisted recombination in the perovskite solar cells
PublikacjaTo achieve the highest performance using perovskite solar cells it is necessary to understand all the dominant mechanisms which affect the operation of solar cell. Here, we have investigated the bulk and interface trap–assisted recombination processes in the solar cells with p–i–n architecture. These studies are based on the numerical and experimental methods to get better understanding of these physical processes. The following results...
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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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The application of an open tubular trap in analysis of organic air pollutants
PublikacjaOpisano możliwości wykorzystania odcinka handlowej kapilarnej kolumny chromatograficznej do pobierania próbek analitów z powietrza w celu ich chromatograficznego oznaczenia. Opracowany sposób opary jest na wykorzystaniu techniki równowagowej. Stężenia analitów w badanym medium mogą być obliczone na podstawie znajomości wartości odpowiednich współczynników podziału wyznaczonych w trakcie badań modelowych.
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A simple model of the trap-assisted recombination with the excitonic Auger mechanism
PublikacjaWe present a simple model of the trap-assisted recombination combined with the excitonic Auger mechanism. It has been shown that only six independent transitions of electrons and holes should be taken into account to describe a combination of the Shockley–Read–Hall (SRH) recombination with this excitonic process. This is in opposition to a well-known model of the SRH mechanism with the free carriers Auger effect via deep states,...
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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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Decay properties of unstable Tonks-Girardeau gases from a split trap
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An excess electron bound to urea. III. The urea dimer as an electron trap
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Variational ansatz for p-wave fermions confined in a one-dimensional harmonic trap
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Structural funds within the IROP in revitalisation of medium-sized towns in the Pomerania Province
PublikacjaW artykule przedstawiono wykorzystanie środków na rewitalizację w ramach Zintegrowanego Programu Operacyjnego Rozwoju Regionalnego (ZPORR) na lata 2004-2006 w Województwie Pomorskim w grupie miast średnich (20-50 tys. mieszkańców).
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A STUDY OF THE ORIGINAL AND CONTEMPORARY LAYOUT OF NAZAR GARDEN WITHIN THE CITY OF SHIRAZ, IRAN
PublikacjaShiraz city was famous for its beautiful gardens that shaped its landscape. Nazar Garden,with its buildings was designed by Karim Khan in the 18th c. The aim of the research wasto compare the size and layout of the Garden during the Zand Period with its contemporary shape. The research was based on literature sources, available plans and an on-sitesurvey.
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Shape resonance of H[sub 2][sup −] anion stabilized in a molecular trap
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''Tak naprawdę''
PublikacjaPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Numerical study of the dependence of thermally stimulated currents in disordered solids on initial trap occupancy
PublikacjaW pracy zaprezentowano numeryczne badania prądów termicznie stymulowanych (TSC) w nieuporządkowanych ciałach stałych o ciągłym rozkładzie stanów pułapkowych. Układ sztywnych równań różniczkowych opisujących prądy został rozwiązany za pomocą algorytmu Geara. Zbadano zależność TSC od początkowego zapełnienia pułapek i czasu rekombinacji nośników. Z badań wynika, że metoda Fritzschego-Ibaraki, ulepszona przez innych autorów, może...
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Evaluation of thermal cracking probability for asphalt concretes with high percentage of RAP
PublikacjaThe paper presents determination of the probability of thermal cracking of asphalt mixtures with different reclaimed asphalt pavement (RAP) content on the basis of laboratory tests and analytical evaluation using thermal stress development method. Probability was evaluated taking into consideration: the type and gradation of the mixture and the quality and content of RAP. Thermal stresses were determined using two models: elastic and...
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Fracture susceptibility of high RAP content asphalt concrete in terms of aging
PublikacjaDue to the reduction of CO2 emissions during the production of asphalt mixtures and the decrease in the demand for mineral resources, the addition of reclaimed asphalt pavement (RAP) is becoming indispensable. The durability of asphalt pavements containing a high RAP content may be reduced due to a decrease in the cracking resistance of the material, especially under the influence of operational aging. The article presents the...
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EXTREME RAINFALLS AS A CAUSE OF URBAN FLASH FLOODS; A CASE STUDY OF THE ERBIL-KURDISTAN REGION OF IRAQ
PublikacjaAim of the study The current paper aims to give a detailed evaluation and analysis of some extreme rainfall events that happened in the last decade in terms of spatial and temporal rainfall distribution, intensity rate, and exceedance probability. Moreover, it examines the effects of each analysed aspect on the resulting flash floods in the studied area. Material and methods In their glossary of meteorology, American Meteorology...
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Exactly solvable model of two interacting Rydberg-dressed atoms confined in a two-dimensional harmonic trap
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Impact of reclaimed asphalt pavement (RAP) on low-temperature properties of asphalt concrete
PublikacjaHot mix recycling is a practice which enables reusing materials from old asphalt pavements. Current Polish regulations allow usage of RAP only for binder and base courses, and its amount is limited. Asphalt mixtures with RAP material have to fulfil requirements stated for typical asphalt mixtures. The research presents low-temperature properties of twelve different asphalt concretes with RAP material, determined using three-point...
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Quantifying the effective mobilized RAP content during hot in-place recycling techniques
PublikacjaThe utilization of in-place recycling techniques is capable of consuming 100% reclaimed asphalt pavement (RAP). Hot in-place recycling (HIR) is one of the promising techniques to rehabilitate the pavements suffering from minor cracking issues through heat scarification, additive injecting, mechanical mixing, and compacting. However, the main concern of using 100% RAP in HIR remains as how much RAP can be activated and mobilized...
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Innowacyjne technologie CAx / PLM
PublikacjaWyzwania stawiane przed firmami projektowymi, produkcyjnymi, usługowymi to m.in. rosnące wymagania innowacyjności produktów. Zauważalna jest silna potrzeba wprowadzania nowych produktów wysokiej jakości, w krótkim czasie i konkurencyjnych cenach. Zauważalny jest również aspekt konieczności minimalizowania ryzyka związanego z wprowadzaniem nowych rozwiązań na rynek. W odpowiedzi na te wyzwania wprowadzono nowe technologie wspomagające...
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Two-electron entanglement in a two-dimensional isotropic harmonic trap: Radial correlation effects in the low density limit
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Antimicrobial Effect of Essential Oil of Ziziphora tenuior on Water by Heterotrophic Plate Counts Method in Kerman (Southeast of Iran)
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How Do Ionic Liquids Affect the Surface Structure of Titania Photocatalyst? An Electron-Trap Distribution-Analysis Study
PublikacjaTitanium(IV) oxide, titania, photocatalyst particles were prepared from titanium alkoxide in the presence of several kinds of ionic liquids, and it was clarified that a group of samples exhibited photocatalytic activity for phenol degradation under the irradiation of light of wavelength >400 nm higher than those of the other group of samples. Although the conventional structural analytical results could not be related to the activity,...
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The Impact of Spatiotemporal Changes in Land Development (1984–2019) on the Increase in the Runoff Coefficient in Erbil, Kurdistan Region of Iraq
PublikacjaNowadays, geospatial techniques are a popular approach for estimating urban flash floods by considering spatiotemporal changes in urban development. In this study, we investigated the impact of Land Use/Land Cover (LULC) changes on the hydrological response of the Erbil basin in the Kurdistan Region of Iraq (KRI). In the studied area, the LULC changes were calculated for 1984, 1994, 2004, 2014 and 2019 using the Digital Elevation...
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The Importance of Interferon-Tau in the Diagnosis of Pregnancy
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Outline of Fungi and fungus-like taxa
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Obiektowy model dokumentu DOM/SAX.
PublikacjaW artykule przedstawiono współczesne stosowane dwa podstawowe modele dokumentów oparte na standardach DOM i SAX. Wyjaśniono koncepcję modelu DOM i zilustrowano ja na przykładzie modyfikacji dokumentu. Przedstawiono także model SAX, który wydaje się być bardziej efektywny przy przetwarzaniu dużych dokumentów. Końcowa część artykułu zawiera porównanie obu modeli.
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Asocjacje – jak gdyby, tak jakby…
PublikacjaKrzysztof Wróblewski prezentuje „In Touch / Anonymous”. (Twarz – jako maska, dłoń – jako dotyk i ślad) – dwa obrazy (olej na płótnie, wymiary: 146x228 cm) wraz z komentarzem: „W kuratorskim tekście do wystawy Asocjacje – jak gdyby, tak jakby zainteresował mnie cytat z teorii umysłu: jesteśmy świadomi umysłów innych ludzi i to ma wpływ na nasze poczynania i procesy umysłowe. Sztuka jako jedno z narzędzi komunikacji jest wysyłaniem...
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublikacjaCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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Comment on “Entanglement of two interacting bosons in a two-dimensional isotropic harmonic trap” [Phys. Lett. A 373 (2009) 3833]
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Mapping of Flood-Prone Areas Utilizing GIS Techniques and Remote Sensing: A Case Study of Duhok, Kurdistan Region of Iraq
PublikacjaOne of the most common types of natural disaster, floods can happen anywhere on Earth, except in the polar regions. The severity of the damage caused by flooding can be reduced by putting proper management and protocols into place. Using remote sensing and a geospatial methodology, this study attempts to identify flood-vulnerable areas of the central district of Duhok, Iraq. The analytical hierarchy process (AHP) technique was...
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Effects of Immobilized RAP Binder on Asphalt-Aggregate Interaction and Performance of 100% Recycled Asphalt Mixtures
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Rotational state-changing collisions of C2H− and C2N− anions with He under interstellar and cold ion trap conditions: A computational comparison
PublikacjaWe present an extensive range of quantum calculations for the state-changing rotational dynamics involving two simple molecular anions that are expected to play some role in the evolutionary analysis of chemical networks in the interstellar environments, C2H− (X1Σ+) and C2N− (X3Σ−), but for which inelastic rates are only known for C2H−. The same systems are also of direct interest in modeling selective photo-detachment experiments...
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GIS-based hydrodynamic modeling for urban flood mitigation in fast-growing regions: a case study of Erbil, Kurdistan Region of Iraq
PublikacjaFloods threaten urban infrastructure, especially in residential neighborhoods and fast-growing regions. Flood hydrodynamic modeling helps identify flood-prone locations and improve mitigation plans' resilience. Urban floods pose special issues due to changing land cover and a lack of raw data. Using a GIS-based modeling interface, input files for the hydrodynamic model were developed. The physical basin's properties were identified...
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Influence of mobilized RAP content on the effective binder quality and performance of 100% hot in-place recycled asphalt mixtures
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