Filtry
wszystkich: 4221
wybranych: 3278
-
Katalog
- Publikacje 3278 wyników po odfiltrowaniu
- Czasopisma 42 wyników po odfiltrowaniu
- Konferencje 1 wyników po odfiltrowaniu
- Osoby 47 wyników po odfiltrowaniu
- Wynalazki 7 wyników po odfiltrowaniu
- Projekty 3 wyników po odfiltrowaniu
- Zespoły Badawcze 1 wyników po odfiltrowaniu
- Kursy Online 51 wyników po odfiltrowaniu
- Wydarzenia 29 wyników po odfiltrowaniu
- Dane Badawcze 762 wyników po odfiltrowaniu
Filtry wybranego katalogu
wyświetlamy 1000 najlepszych wyników Pomoc
Wyniki wyszukiwania dla: tax preferences
-
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...
-
Rating Prediction with Contextual Conditional Preferences
PublikacjaExploiting contextual information is considered a good solution to improve the quality of recommendations, aiming at suggesting more relevant items for a specific context. On the other hand, recommender systems research still strive for solving the cold-start problem, namely where not enough information about users and their ratings is available. In this paper we propose a new rating prediction algorithm to face the cold-start...
-
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...
-
Skewness preference across countries
Publikacja -
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...
-
Physicochemical Characteristics and Consumers’ Preferences for Milk Fat Products
Publikacja -
Unfavorable Medical Diagnosis – Oncological Patients’ Experiences and Preferences
Publikacja -
Modeling Online Buyers’ Preferences Related to Webpages Layout
Publikacja -
Preferences of the Facade Composition in the Context of Its Regularity and Irregularity
PublikacjaAbstract: The aim of this study is to determine the preferences of Polish society towards building facades depending on the degree of the composition regularity of the facade elements. The subject matter is inspired by the authors’ observations in relation to the current architectural trends. The purposefulness of the conducted research results from several issues. Firstly, the reports of psychology and neurosciences clearly indicate...
-
Fitting the mobile device characteristics to the user's hearing preferences
PublikacjaA method for fitting the mobile computer audio characteristics to the user's hearing preferences is proposed. The process consists of two stages: calibration and dynamics processing. During the calibration phase the user performs a loudness scaling test giving their response regarding the perceived loudness. The dynamics processing made on above basis sets the loudness to the most comfortable level. The processing accounts both...
-
Configuration of the reference stations as the element of national reference frame reliability
Publikacja -
A strong preference for the TA/TA dinucleotide step discovered for an acridine-based, potent antitumor dsDNA intercalator, C-1305: NMR-driven structural and sequence-specificity studies
PublikacjaTriazoloacridinone C-1305, a potent antitumor agent recommended for Phase I clinical trials, exhibits high activity towards a wide range of experimental colon carcinomas, in many cases associated with complete tumor regression. C-1305 is a well-established dsDNA intercalator, yet no information on its mode of binding into DNA is available to date. Herein, we present the NMR-driven and MD-refined reconstruction of the 3D structures...
-
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...
-
Real Estate Value Tax Based on the Latvian Experience
Publikacja -
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...
-
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...
-
Exploring the preferences of Polish EFL teachers towards the accents of English
PublikacjaThis language attitudes study investigates the preferences of EFL (English as a foreign language) teachers from Poland towards the accents of English they speak and teach. Despite the substantial amount of research on EFL learners, little has been done to investigate the impact of preferences of Polish teachers for different variations of English language on their...
-
The influence of color grouping on users’ visual search behavior and preferences
Publikacja -
The influence of the place of residence on the behavior and transport preferences of the inhabitants of the agglomeration
PublikacjaTransport behaviors and preferences have an impact on modal split, which is why they should form the basis for shaping the public transport offer. Achieving the goals of sustainable mobility requires taking into account differences in transport behavior and preferences characterizing residents from different areas of the agglomeration. Analyzing differences in behaviors and preferences, the possibilities and limitations resulting...
-
Top k Recommendations using Contextual Conditional Preferences Model
PublikacjaRecommender systems are software tools and techniques which aim at suggesting to users items they might be interested in. Context-aware recommender systems are a particular category of recommender systems which exploit contextual information to provide more adequate recommendations. However, recommendation engines still suffer from the cold-start problem, namely where not enough information about users and their ratings is available....
-
Human Preference Modelling in Usability of Graphical Interfaces
Publikacja -
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...
-
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...
-
Intrapartum Analgesia—Have Women’s Preferences Changed over the Last Decade?
Publikacja -
Use of the AHP Method for Preference Determination in Yacht Design
PublikacjaA sailing yacht is a human-centred product, the design of which revolves primarily around the wants and desires of the future owner. In most cases, these preferences are not measurable, such as a personal aesthetic feeling, or a need for comfort, speed, safety etc. The aims of this paper are to demonstrate that these preferences can be classified and represented numerically, and to show that they are correlated with the type...
-
Use of the AHP Method for Preference Determination in Yacht Design
PublikacjaA sailing yacht is a human-centred product, the design of which revolves primarily around the wants and desires of the future owner. In most cases, these preferences are not measurable, such as a personal aesthetic feeling, or a need for comfort, speed, safety etc. The aims of this paper are to demonstrate that these preferences can be classified and represented numerically, and to show that they are correlated with the type of...
-
Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
Publikacja -
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,...
-
Surgeons’ practice and preferences for the anal fissure treatment: results from an international survey
Publikacja -
Preferences and Transport Behavior of Gdansk Residents in the Light of the Result of Complex Traffic Survey
PublikacjaPreferences and transport behavior of the population are a fundamental aspect of research in public transport. Identifying the basic postulates of transport, the factors determining the specific behavior of transport and modal split allow to analyze the differences between the groups singled passengers and to prepare better offer of an urban transport. In Poland, still in many cities urban transport research is conducted ad hoc,...
-
Preferences Towards Working in Culturally Diverse Teams at Different Stages of the Entrepreneurial Process
PublikacjaAs entrepreneurial teams become prevalent, it is important to study factors related to their creation and effectiveness. The goal of the current research was to analyze preferences towards working in a multicultural team (MCT) versus a single culture team (SCT) at different stages of the entrepreneurial process. The study involved students originating from various cultures with previous experience in both SCTs and MCTs as participants....
-
Autistic Employees’ Technology-Based Workplace Accommodation Preferences Survey—Preliminary Findings
PublikacjaBackground: There has been an increase in the number of research studies focused on the design of accommodations aimed at improving the well-being and work performance of autistic employees. These accommodations took various forms; some of them were based on modification of management practices, for example, support in the area of effective communication, or involved modifications to the physical working environment aimed at limiting...
-
Psychological and physical components in forming preferences on urban greenery management – The case of trees
PublikacjaPublic opinion is increasingly important in managing urban greenery. In this regard, this study demonstrates the importance of sociological (environmental worldviews), psychological (place attachment, perceived benefits of trees), and physical factors (type of building people live in, and urban greenery) in forming residents’ opinions on whether the municipality or landowners should decide about tree removal on private land. Logistic...
-
Using contextual conditional preferences for recommendation taska: a case study in the movie domain
PublikacjaRecommendation engines aim to propose users items they are interested in by looking at the user interaction with a system. However, individual interests may be drastically influenced by the context in which decisions are taken. We present an attempt to model user interests via a set of contextual conditional preferences. We show that usage of proposed preferences gives reasonable values of the accuracy and the precision even when...
-
Crowdsourcing-Based Evaluation of Automatic References Between WordNet and Wikipedia
PublikacjaThe paper presents an approach to build references (also called mappings) between WordNet and Wikipedia. We propose four algorithms used for automatic construction of the references. Then, based on an aggregation algorithm, we produce an initial set of mappings that has been evaluated in a cooperative way. For that purpose, we implement a system for the distribution of evaluation tasks, that have been solved by the user community....
-
ASG-EUPOS Monitoring with Reference to EPN
Publikacja -
Anthropopressure’s intensification with reference to Arctic ecosystems
PublikacjaThis paper concerns issue of long range atmospheric transport of pollutants to polar areas and intensification of their toxic effect on biota in the face of climate change. Arctic which was for years seen as a pristine and not affected by antropopressure region became a sink of xenobiotics. Atmospheric circulation facilitates transport of chemicals from Eurasia to Arctic. Influence of climate change on crucial balance of polar...
-
Electrocatalytic Gas Sensor with Reference Layer
PublikacjaThis paper presents studies of gas sensors prepared in ceramic technology with Nasicon as a solid electrolyte. Sensors work in the voltammetric mode thus based on the excitation of a sensor with a periodic potential signal while current response is recorded. The main aim is to investigate a Bi8Nb2O17 reference layer influence on sensor properties. Sensors I-V characteristics in different concentration of nitrogen dioxide have been...
-
Electrocatalytic gas sensor with reference layer
PublikacjaIn recent years electrochemical gas sensors based on solid state electrolytes have been intensively developed. They are easy to obtain, use and relative durable. Nasicon is one of the most promising materials, which have been used in construction of gas sensors. Most of these devices work in potentiometric or amperometric mode. However, some works are dedicated to sensors working in electrocatalytic mode. Principle of operation...
-
Devices for the production of reference gas mixtures
PublikacjaFor many years there has been growing demand for gaseous reference materials, which is connected with development in many fields of science and technology. As a result, new methodological and instrumental solutions appear that can be used for this purpose. Appropriate quality assurance/quality control (QA/QC) must be used to make sure that measurement data are a reliable source of information. Reference materials are a significant...
-
Tyre/road noise. Reference book.
PublikacjaKsiążka przedstawia zagadnienia związane z hałasem opon samochodowych poruszających się po nawierzchniach drogowych. Zawiera rozdziały poświęcone budowie opon, budowie nawierzchni drogowych, akustyce, mechanizmom generowania hałasu, wpływie czynników eksploatacyjnych i konstrukcyjnych na hałas opon, metodom pomiarowym, modelowaniu, metodom ograniczania hałasu opon, zagadnieniom prawnym i normalizacyjnym. Jest kompletnym przewodnikiem...
-
''Tak naprawdę''
PublikacjaPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
-
Reference Electrodes with Ionic Liquid Salt Bridge: When Will These Innovative Novel Reference Electrodes Gain Broad Acceptance?
Publikacja -
Configurational and Conformational Preferences in Stereoselective Acylations of N-Methyl-1,3-diaminopropane with Acyl Chlorides
PublikacjaEvidence for a stereoinduction profile of the reaction of N-methyl-1,3-diaminopropane with acyl chlorides was provided. A possibility to engage in intramol. CH2···HN and Cl···H-N interactions and the proton migration process to the methylamino group leads to the E secondary amides carrying the N···H+···N or N-H···N bridges, that show unusual spectroscopic images. Empirical relations between the ΔδC chem. shift differences,...
-
The role of background color, interletter spacing, and font size on preferences in the digital presentation of a product
Publikacja -
Subjective Preferences Towards Various Conditions of Self-Administered Questionnaires: AHP and Conjoint Analyses
Publikacja -
Examining users’ preferences towards vertical graphical toolbars in simple search and point tasks
Publikacja -
Conformational Preferences of Proline Derivatives Incorporated into Vasopressin Analogues: NMR and Molecular Modelling Studies
Publikacja -
Annual variability of heavy metal content in Svalbard reindeer faeces as a result of dietary preferences
PublikacjaDuring both winter and summer, Svalbard reindeer selectively feed on different types of vegetation that are not only a source of nutritional value, but also a place of heavy metal accumulation. In the present study, the content of cadmium, chromium, copper, iron, lead, nickel, manganese, and zinc in reindeer excrement was measured. The main aims were to determine the seasonal content of several heavy metals in Svalbard reindeer...
-
Various approaches to a human preference analysis in a digital signage display design
Publikacja