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Wyniki wyszukiwania dla: taxes
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Environmental Taxes and Their Role in the Economics of Sustainable Development
PublikacjaThe purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally...
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THE IMPACT OF ENVIRONMENTAL TAXES ON TRANSPORTATION AND STORAGE ENTERPRISES’ DEVELOPMENT – THE CASE OF BALKAN COUNTRIES
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Comparison of Overcurrent Responses of 2G HTS Tapes
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Conductive Electric Tapes Based on Silicone Pressure-Sensitive Adhesives
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Comparison of Aging Simulation to Real Aging of Silicone Self-adhesives Tapes
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New Method for Determination of Adjustment Corrections for Crane Rail Axes
PublikacjaElectronic tacheometers are currently a standard instrument used in geodetic work, including also geodetic engineering measurements. One of the many applications of tacheometers in engineering geodesy are 3D control measurements of crane rail axes. This paper proposes a new method of computing adjustment corrections for crane rail axes based on 3D polar measurements performed with an electronic tacheometer. The intermediary method...
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Structural Investigations and Determination of Current and Voltage Characteristics in Htsc 2G SF12050 Tapes
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Ultrastructural and antioxidative changes in lupine embryo axes in response to salt stress
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Ascorbate and glutathione metabolism in embryo axes and cotyledons of germinating lupine seeds
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Lupine embryo axes under salinity stress. I. Ultrastructural response
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Lupine embryo axes under salinity stress. II. Mitochondrial proteome response
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Differential response of antioxidative enzymes in embryonic axes and cotyledons of germinating lupine seeds
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Extraction Methods of 10-Deacetylbaccatin III, Paclitaxel, and Cephalomannine from Taxus baccata L. Twigs: A Comparison
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Determination of rectification corrections for semi gantry crane rail axes in the local 3D coordinate system
PublikacjaElectronic tacheometers are currently the standard instruments used in geodetic work, including also geodetic engineering measurements. The main advantage connected with this equipment is among others high accuracy of the measurement and thus high accuracy of the final determinations represented for example by the points’ coordinates. One of many applications of the tacheometers is the measurement of crane rail axes. This measurement...
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Two approaches to model the behaviour of soft natural clays under principal stress axes rotation.
PublikacjaPrzedstawiono porównanie dwóch podstawowych metod modelowania konstytutywnego pozwalających na symulację odkształcenia przy obrocie składowych głównych naprężenia. Dotyczy to zastosowania wzmocnienia kinematycznego oraz modelu wielopłaszczyznowego (multi-laminate). Wyniki symulacji porównano z wynikami badań laboratoryjnym w cylindrycznym aparacie skrętnym na próbkach w kształcie wydrążonego walca.
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Colonization of axenic beet by rhizosphere bacteria takes place in discreet phases regardless of bioinculation with next generation bioinoculant
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Non-linear circuit model of a single doubly-fed induction machine formulated in natural axes for drive systems simulation purposes
PublikacjaMathematical modelling and a circuit model formulated in natural axes of a single doubly-fed induction machine, with the account of magnetic circuit nonlinearity are presented in the paper. Derivation of the model differential equations was based on Lagrange's energy method. State functions of magnetic elements in the model are non-linear and depend on all currents flowing in the machine windings and on the angle of rotor position....
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Human CYP2 family of cytochrome P-450 takes part in metabolism of two acridine antitumor agents, C-1311 and C-1748, selected for I phase of clinical trials
PublikacjaPraca zawiera wyniki badań metabolicznej transformacji przeciwnowotworowych pochodnych akrydyny wobec zestawu 16 prób enzymów mikrosomalnych, pochodzących z wątroby 16 różnych pacjentów. Wykazano, że za metabolizm tych związków u człowieka odpowiedzialne są głównie izoenzymy z rodziny CYP2.
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Effect of different crystalline structures on W/O and O/W/O wax emulsion stability
PublikacjatThe possibility of emulsion stabilization using mineral and vegetable wax particles only (without sur-factant) was investigated. Mineral waxes, paraffin wax and ceresin, and a vegetable wax, carnauba wax,were used. The content of the wax particles and the water to oil proportion were found crucial for thestability of all emulsions. Some emulsions were also produced with a liquid wax (i.e. jojoba oil). Themultiple light scattering...
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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublikacjaReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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Activation of the operational ecohydrodynamic model (3D CEMBS) – the hydrodynamic part **The original version of this paper appeared in the Geoscientific Model Development Discussion; here, we present the revised version, which takes all the reviewers’ comments into account.The study was supported by the Polish State Committee of Scientific Research (grants: N N305 111636, N N306 353239). Partial support was also provided by the Satellite Monitoring of the Baltic Sea Environment – SatBałtyk project funded by the European Union through the European Regional Development Fund contract No. POIG 01.01.02-22-011/09.
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublikacjaThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
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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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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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A numerical model to simulate the motion of a lifesaving module during its launching from the ship’s stern ramp
PublikacjaThe article presents a numerical model of object motion in six degrees of freedom (DoF) which is intended to be used to simulate 3D motion of a lifesaving module during its launching from a ship using a stern ramp in rough sea. The model, of relatively high complexity, takes into account both the motion of the ship on water in changing sea conditions, and the relative motion of the ramp with respect to the ship. The motion of the...
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Optical rotation in the lithium triborate nonlinear crystal
PublikacjaA dual-wavelength polarimetric technique at 633 and 661 nm has been used for the characterization of a nonlinear lithium triborate (LiB3O5) nonenantiomorphous biaxial crystal. The mismatch of the crystallographic and optical coordinate systems was taken into account. The optical rotatory power for light propagation along one of the optical axes is ρ = 7.06° mm−1. The gyration tensor component along the bisector between the x and...
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Multi-objective weather routing of sailboats considering wave resistance
PublikacjaThe article presents a method to determine the route of a sailing vessel with the aid of deterministic algorithms. The method assumes that the area in which the route is to be determined is limited and the basic input data comprise the wind vector and the speed characteristic of the vessel. Compared to previous works of the authors, the present article additionally takes into account the effect of sea waves with the resultant resistance...
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THE APPLICATION OF KALMAN FILTERING TO PREDICT VERTICAL RAIL AXIS DISPLACEMENTS OF THE OVERHEAD CRANE BEING A COMPONENT OF SEAPORT TRANSPORT STRUCTURE
PublikacjaAs the devices designed to transport materials, the overhead cranes should meet certain geometric requirements for their operation to be safe. The presently available geodetic equipment, in particular total stations, provides opportunities for precise 3D measurements of coordinates of the controlled points. These coordinates make a basis for correcting the height of crane runway axes. The paper presents a method to calculate position...
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Semi-adaptive feedback active control of MRI noise
PublikacjaA feedback controller is proposed for cancellation of magnetic resonance imaging (MRI) noise. The design of the controller takes into account specific features of the MRI noise signal. Simulation results show that a considerable rejection rate of the MRI noise can be obtained.
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Metal ion directed template synthesis using 2-acetyl-1,3-indandione and ethylenediamine: steric and electronic restrictions
PublikacjaA template synthesis using 2-acetyl-1,3-indandione and ethylenediamine results in formation of octahedral Ni complex, whose crystal structure has been resolved using single crystal X-ray diffraction. The structure indicates that only exocyclic enolic oxygen atom of the triketone takes part in the condensation with ethylenediamine.
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Nonlinear generation of non-acoustic modes by low-frequency sound in a vibrationally relaxing gas
PublikacjaTwo dynamic equations referring to a weakly nonlinear and weakly dispersive flow of a gas in which molecular vibrational relaxation takes place. are derived. The first one governs an excess temperature associated with the thermal mode, and the second one describes variations in vibrational energy. Both quantities refer to non-wave types of gas motion. These variations are caused by the nonlinear transfer of acoustic energy into...
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Adaptive traffic optimization using Variable Speed Limits; Adaptacyjna optymalizacja ruchu drogowego przy pomocy zmiennych ograniczeń prędkości
PublikacjaVariable speed limits (VSL) is an intelligent transportation system (ITS) solution for traffic management. The speed limits can be changed dynamically in order to adapt to traffic, weather, or road surface conditions. This paper presents an approach for such an adaptive traffic control where the primary goal is to ensure traffic safety and efficiency of the traffic control system (fast response to dynamically changing traffic,...
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Electrostatic interface recombination in the system of disordered materials characterized by different permittivities
PublikacjaWe report on the analysis of an electrostatic interface recombination in a system consisting of disordered organic materials. This process is a consequence of the polarization effect which takes place at the interface of two phases characterized by different permittivities. In this paper, the impact of tail and deep localized states on the recombination order is demonstrated. We also discuss the influence of temperature on this...
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Proposition of the steam turbine governor structure modification
PublikacjaThere is considered the steam turbine governor operation during defense and restoration of the power system. It points out weaknesses of currently used governor structures. The new controller is proposed, that takes advantages of those curently used. The new controller allows for more effective control of the turbine in emergency situations, at frequencies much different from the nominal value.
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The Issues of Reactive Power Compensation in High-voltage Transmission Lines
PublikacjaThis paper discusses the selection of compensation shunt reactors for a double-circuit 400 kV transmission line using the example of the newly built Elk Bis – Alytus transmission line. The analysis takes into account various conditions of the power system. The published results relate to voltage levels in steady states and during switching processes and short circuits.
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New Indoor Positioning Algorithm for Distance Measurements
PublikacjaIn the paper a new indoor positioning algorithm is presented. This algorithm takes into account selected features of radio wave propagation in indoor environment. This results in improvement in accuracy of calculated position estimates. A comparative analysis of this new algorithm with Chan and Foy algorithms was made and described in the paper. This comparative analysis was made with utilization of real radio distance measurements.
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Video Semantic Analysis Framework based on Run-time Production Rules - Towards Cognitive Vision
PublikacjaThis paper proposes a service-oriented architecture for video analysis which separates object detection from event recognition. Our aim is to introduce new tools to be considered in the pathway towards Cognitive Vision as a support for classical Computer Vision techniques that have been broadly used by the scientific community. In the article, we particularly focus in solving some of the reported scalability issues found in current...
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Study of Metrological Properties of Voltammetric Electrodes in the Time Domain
PublikacjaMetrological properties of voltammetric electrodes, in the situation where on their surface an electrochemical reaction of oxidizing/reduction takes place, were analyzed in this chapter. The properties of electrodes on which a reaction controlled by ion transport process takes place were taken into consideration. Also, it was analyzed how the electrode’s shape and the voltage polarizing the electrode influence this electrode’s...
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Towards spectroscopic monitoring of photoelectrodes: In-situ Raman photoelectrochemistry of a TiO2/prussian blue photoanode
PublikacjaHere, novel in-situ Raman photoelectrochemical measurements are performed. The obtained results have proved that it is possible to track the progress of a photoelectrochemical reaction that takes place on a semiconducting electrode using the spectroscopic method. As an exemplary system, the Ti/TiO2/Prussian blue electrode is investigated. Since TiO2 is an n-type semiconductor, it cannot act as an efficient anode in dark conditions....
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Times Series Analysis Of Road Safety Trends At The Regional Level In Poland
PublikacjaThe paper presents possibility of applying a structural times series modeling with explanatory and intervention variables as a tool capable for explaining the changes in the monthly number of fatalities and seriously injured in traffic accidents. The analysis covers regional level and takes into consideration traffic accidents data of two regions: Pomorskie and Warmia-Mazury. In addition short-term forecasts for the two regions...
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Thermal Decomposition of Carbamoyl Meldrum’s Acids: A Starting Point for the Preparation of 1,3-Oxazine Derivatives
PublikacjaThe ability to undergo [4 + 2] versus [2 + 2] cycloaddition was under investigation for ketenes thermally generated from carbamoyl Meldrum’s acid. Usually, 1,3-oxazino-5-carbamoylo-4,6-diones are formed when carbamoyl Meldrum’s acid reacts with imine. However, in some cases, a reaction takes an unexpected course, leading to the formation of tetraponerines alkaloids derivatives or cyclic iminoethers.
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The convergence of gender wage differences - myth or fact - multi country multi sector analysis
PublikacjaThe Becker’s theory of discrimination predicts that in the long run the gender wage differences should disappear. In our empirical analysis we verify the testable implications of this mode considering the hypothesis of gender wage gap convergence. The study takes into account 31 sectors in 13 European countries for the period between 1970 and 2005. We distinguish between wages paid to different groups of workers classified according...
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TEST FOR ASSESSING THE ENERGY EFFICIENCY OF VEHICLES WITH INTERNAL COMBUSTION ENGINES
PublikacjaThe most popular method for assessing the energy efficiency of vehicles is to compare the fuel consumption achieved in the conditions of selected approval test. Operating conditions are defined using the speed profiles, usually for only two categories: urban and extra-urban driving. Assessing the energy efficiency of vehicles should be performed using a more detailed classification of conditions. Presented results of comparison...
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Continuous learning as a method of raising qualifications – the perspective of workers, employers and training organizations
PublikacjaContinuous learning is discussed in strategic documents of Poland and the European Union. In Poland, the idea of continuous learning is not very popular. However, in the context of strong competition in the labour market and the progressive globalization processes, the skills issue takes on new meaning — both for employees and employers. In order to adapt skills to labour market needs it is necessary to conduct adequate studies...
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Semantic Driven Table Understanding in Born-Digital Documents
PublikacjaThis paper presents a new approach to table understanding, suitable for born-digital PDF documents. Advance beyond the current state of the art in table understanding is provided by the proposed reverse MVC method, which takes advantage of only partial logic structure loss (degradation) in born-digital PDF documents, as opposed to unrecoverable loss (deterioration) taking place in scan based PDF documents.
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Elastoplastic material law in 6-parameter nonlinear shell theory
PublikacjaWe develop the elastoplastic constitutive relations for nonlinear exact 6-parameter shell theory. A J2-type theory with strain hardening is formulated that takes into account asymmetric membrane strain measures. The incremental equations are solved using implicit Euler scheme with closest point projection algorithm. The presented test example shows the correctness of the proposed approach. Influence of micropolar material parameters...
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Age management in the Baltic Sea Region
PublikacjaThis chapter takes a broader view on the issues connected with age management. In its first part, some demographic processes in the European Union countries are described. Those processes contribute to the ageing of the society and an increasing need for age management at various levels. Furthermore, situation in selected Baltic Sea Region countries is presented. In the next section, age management from organizational perspective...
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Modelling of two-component turbulent mass and heat transfer in air-fed pressurised suits
PublikacjaIn this paper the modelling of an important industrial problem is addressed, which involves the two-component turbulent flow with heat transfer that takes place inside protective clothing. The geometry of the flow boundaries is reconstructed in a CAD system from photogrammetry scan data. The overall model is sufficiently realistic to allow, after validation, design improvements to be tested. Those presented here allow the reduction...
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A Monte Carlo Strategy to simulate Positrons and Positronium in biological Materials
PublikacjaWe present an algorithm for Monte Carlo simulations of positron tracks in biological materials. The algorithm takes into account the cross-section data for elastic and inelastic collisions between positrons and molecules and processes like direct annihilation, ionization and positronium formation. In the case of positronium formation, the algorithm considers the interactions of positronium with molecules. The algorithm can be used...
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Selection Of Optimal Working Fluid For Use With Hybrid Microchannel-Microjet Heat Exchanger
PublikacjaThe paper presents the investigation to find best suited working fluid for a microjet- microchannel cooling module. In which microjets are impinging into the microchannels and forming a liquid film on the impingement surface. This technology takes benefits from two very attractive heat removal techniques. When laminar jets are impinging on the surface have a very high kinetic energy at the stagnation point, also in microchannels...