Wyniki wyszukiwania dla: TAXATION
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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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Journal of Taxation
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Efficiency of environmental taxation in European countries: comparative analysis
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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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Real Estate Taxation
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Bulletin for International Taxation
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Journal of Australian Taxation
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JOURNAL OF THE AMERICAN TAXATION ASSOCIATION
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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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Journal of International Accounting, Auditing and Taxation
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Music query and annotation processes supported by gaze fixation tracking
PublikacjaCelem referatu jest przegląd kluczowych zagadnień związanych z automatycznym wyszukiwaniem informacji muzycznej MIR - Music Information Retrieval. W pierwszej kolejności przedstawiono aktualne kierunki badań i rozwiązań systemowych związane z wyszukiwaniem i rekomendacją muzyki. Następnie zaprezentowano eksperymenty przeprowadzone na skonstruowanej bazie muzycznej. Pokazano również propozycję wspomagania procesu wyszukiwania i...
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Music query and annotation processes supported by gaze fixation tracking
PublikacjaCelem artykułu jest przegląd kluczowych zagadnień związanych z automatycznym wyszukiwaniem informacji muzycznej MIR - Music Information Retrieval. W pierwszej kolejności przedstawiono aktualne kierunki badań i rozwiązań systemowych związane z wyszukiwaniem i rekomendacją muzyki. Następnie zaprezentowano eksperymenty przeprowadzone na skonstruowanej bazie muzycznej. Pokazano również propozycję wspomagania procesu wyszukiwania i...
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Journal of Vacation Marketing
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Nitrogen Cycling Dynamics: Investigating Volatilization and its Interplay with N2 Fixation
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Is mesh fixation necessary in laparoendoscopic techniques for M3 inguinal defects? An experimental study.
Publikacjarepairs, in case of large direct hernias (M3) mesh fixation is recommended to reduce recurrence risk. Despite lack of highquality evidence, the recommendation was upgraded to strong by expert panel. The authors conducted a research experiment to verify the hypothesis that it is possible to preserve the mesh in the operating field in large direct hernias (M3) without the need to use fixing materials. Method The authors conducted...
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Cerclage cable augmentation does not increase stability of the fixation of intertrochanteric fractures. A biomechanical study
PublikacjaBackground: Intertrochanteric fractures with a posteromedial intermediate fragment are unstable because of the loss of medial support. Additional fixation with a cerclage is used in subtrochanteric fractures, but not in intertrochanteric fractures. The aim of this biomechanical study is to evaluate whether cerclage fixation improves stability of intertrochanteric fractures. Hypothesis: Our hypothesis is that the cerclage fixation...
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Analysis of the relationship between the length of eye fixation and the parameters of advertisements visible from the road
PublikacjaIn Poland, many advertising signs addressed to motorists are located along the roadside. Advertisements do not serve any traffic related purpose and can distract drivers making them less reliable and as a consequence, reduce road safety. The existing regulations only apply to the carriageway. The research is conducted as part of the RID project. The objective of the RID project is to create a "Manual for positioning roadside advertising...
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Susceptibility to biofilm formation on 3D-printed titanium fixation plates used in the mandible: a preliminary study
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Near-Infrared-Triggered Nitrogen Fixation over Upconversion Nanoparticles Assembled Carbon Nitride Nanotubes with Nitrogen Vacancies
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BJS-03 DO WE NEED FIXATION OF THE MESH IN LAPAROENDOSCOPIC TECHNIQUES FOR M3 INGUINAL DEFECTS? AN EXPERIMENTAL STUDY
PublikacjaThe authors conducted a research experiment to verify the hypothesis that it is possible to preserve the mesh in the operating field in large direct hernias (M3) without the need to use fixing materials. The results showed that mesh fixation is not the only alternative to preventing recurrence in complex defects and that the type of implant seems to be a key factor from the point of view of mechanics and biophysics.
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Aleksandra Parteka dr hab. inż.
OsobyAbout me: I am an associate professor and head of doctoral studies at the Faculty of Management and Economics, Gdansk University of Technology (GdanskTech, Poland). I got my MSc degree in Economics from Gdansk University of Technology (2003) and Universita’ Politecnica delle Marche (2005), as well as MA degree in Contemporary European Studies from Sussex University (2006, with distinction). I received my PhD in Economics...
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Piotr Kasprzak dr
OsobyDr Piotr Kasprzak - na co dzień jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Specjalizuje się w aspektach związanych z opodatkowaniem przedsiębiorstw oraz zagadnień związanych z rachunkowością. Jego zainteresowania naukowe i zawodowe obejmują kwestie związane z rachunkowością przedsiębiorstw, prowadzeniem rachunkowości zarządczej oraz stosowaniem zapisów ustawy o rachunkowości w...
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ADMINISTRACYJNE I PODATKOWE MECHANIZMY WSPARCIA ZAKUPU I EKSPLOATACJI SAMOCHODÓW ELEKTRYCZNYCH W POLSCE I INNYCH KRAJACH EUROPEJSKICH = Administrative and taxation mechanisms to support the purchase and maintenance of electric vehicles on the example of selected european countries
PublikacjaPrzedmiot i cel pracy: Celem artykułu jest przegląd obecnie stosowanych mechanizmów wsparcia zakupu samochodów elektrycznych, ze szczególnym uwzględnieniem ulg i zwolnień podatkowych. Materiały i metody: W artykule zastosowano metodę badawczą polegającą na przeglądzie literatury, przepisów prawa oraz raportów branżowych dotyczących opisywanego zagadnienia. Wyniki: Autorzy przeanalizowali rynek samochodów elektrycznych na świecie...
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The Finite Elements Method application to assesment the impact of turbulence generated by wind turbines on their lacation inclose proximity of overhead high voltage power transmissionlines
PublikacjaThe paper presents selected aspects of construction of wind turbines location concerning aerodynamic impact on power lines. Reaserch is based on the source data concerning the aerodynamic impact of a wind farm consisting of 8 turbines and 400 kV power line, an analysis of the possibility of wind farm locating in the immediate vicinity of the line was carried out. There are serious problems with locating higher capacity wind farms...
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Wojciech Wyrzykowski dr hab.
OsobyWojciech Wyrzykowski jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Jest autorem 70 publikacji naukowych w tym 5 monografii oraz współautorem 7 monografii. Najistotniejsze z nich oddające zainteresowania naukowe autora to m.in.: Podatkowe uwarunkowania rozwoju przedsiębiorczości w Polsce, Podatki w Polsce – zarys wykładu, Księgi, ewidencje i rejestry podatkowe małych przedsiębiorców,...
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Personal income tax (PIT) from conducting business activity due to income from real estate rental
Dane BadawczeThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with personal income tax (PIT) or corporate / corporate income tax (CIT)....
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CIT income tax from legal persons / corporations on account of income from renting real estate
Dane BadawczeThe following data contains analysis of the tax burden on investments, purchase of real estate and obtaining income from its rental.In the case of earning income from the rental of real estate, in most countries of the EU, the entrepreneur may be subject to taxation of income with Personal Income Tax (PIT) or corporate / Corporate Income Tax (CIT)....
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Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015
Dane BadawczeTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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Dataset of bibliometric data for a research study on tax research retrived from Web of Science.
Dane BadawczeThis dataset was created for the purpose of research study on taxation research. Analytical data come from the Web of Science (WoS) databases provided by Clarivate Analytics and was retrived in March 2021.
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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.
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
Dane BadawczeA special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...
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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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Number of tax returns filed by taxpayers who obtain income taxed with a lump sum on income recorded according to sources of income (2011-2015)
Dane BadawczeTaxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of...
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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015
Dane BadawczeTaxation in the form of a lump sum on recorded revenues does not apply to certain types of activity, regardless of their size. We are talking about taxpayers who achieve revenue in whole or in part, among others from on account of running pharmacies, activities in the field of buying and selling foreign exchange values, activities in the field of trade...
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Mechanics of mesh implanted into abdominal wall under repetitive load. Experimental and numerical study
PublikacjaThere are a number of papers discussing medical and mechanical aspects of ventral hernia management. Despite intensive work on the problem understanding, recurrences of the sickness still happen too often. For that reason new aspects of the problem must be considered. In this paper, a change in the abdominal implant’s stiffness is discussed, which is caused by cyclic loading. Such loading influence abdominal implant e.g. while...
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Safety and efficacy of a Ventralight ST echo ps implant for a laparoscopic ventral hernia repair – a prospective cohort study with a one-year follow-up
Publikacjaing new products Thus, every mesh prior to introduction in clinical settings should be tested with a dedicated tacker to discover the proper fixation algorithm. The aim of the study was to assess the safety and efficacy of the Ventralight ST implant with an ECHO positioning system and a dedicated fixation device, the SorbaFix stapler, in a prospective cohort of patients. Material and methods. The study was a prospective single...
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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.
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Exploring the impact of cultural context on eye-tracking studies of architectural monuments in selected European cities: Sustainable heritage management.
PublikacjaSustainable management of architectural heritage requires conducting an inclusive diagnosis of users’ opinions, considering both residents and tourists as the recipients of urban space. Given the cultural diversity within these groups, proposing the use of eye-trackers (ET) as an alternative to traditional public consultation prompts the need to assess the method’s advantages and disadvantages. It remains uncertain whether individuals...
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Biomechanics of the front abdominal wall as a potential factorleading to recurrence with laparoscopic ventral hernia repair
PublikacjaThis study investigated the front abdominal wallto describe its elasticity in vivo and searched for elongationsthat possibly stretched an implanted mesh, therebycausing fixation failure and subsequent recurrence.To measure front abdominal wall elongations, amodel of fascia movements was created. Eight healthyvolunteers were measured during exercise to determine theextent of elongations in their front abdominal wall. Videoswere...
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Eye tracking within near-to-eye display
PublikacjaIn this paper we investigate the effectiveness of the gaze interaction within near-to-eye display. The practical aspect of the paper is about combining an eye tracker with smart glasses. Presented research is related with the eGlasses project, which is focused on the development of an open platform in the form of multisensory electronic glasses and related interaction methods. One of the implemented interaction methods is the one...
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Physical and mathematical modelling of implant-fascia system in order to improve laparoscopic repair of ventral hernia
PublikacjaThis paper describes an investigation of biomechanical behaviour of hernia repair, which is focused on the selection of safe linking of certain type of implant with fascia in laparoscopic operation. The strength of various fixations of the implant to the fascia is analysed. Methods: The research is based on experimental observations of operated hernia model behaviour during a dynamic impulse load corresponding to post-operative...
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Mechanical behaviour of knit synthetic mesh used in hernia surgery
PublikacjaPurpose: There is a discussion in literature concerning mechanical properties and modelling of surgical meshes. An important feature of elastic modulus dependency on load history is taken into account in this paper, as implants are subjected to variable loading during human activity. The example of DynaMesh®-IPOM surgical implant is studied. Methods: The analysis is based on failure tension tests and cyclic loading and unloading...
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Cough influence on fascia-mesh system built for a hernia repair - an experimental research
PublikacjaAn experimental approach to identify stronger and weaker fixation schemes in laparoscopic ventral hernia repair is presented in the paper. Two types of implants, whose mechanical properties are significantly different and five kinds of connectors are considered. Physical models of operated hernia have been built using those materials and porcine abdominal tissue. The models have been subjected to dynamic impulse load, similar to...
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Virtual Keyboard controlled by eye gaze employing speech synthesis
PublikacjaThe article presents the speech synthesis integrated into the eye gaze tracking system. This approach can significantly improve the quality of life of physically disabled people who are unable to communicate. The virtual keyboard (QWERTY) is an interface which allows for entering the text for the speech synthesizer. First, this article describes a methodology of determining the fixation point on a computer screen. Then it presents...
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Virtual keyboard controlled by eye gaze employing speech synthesis
PublikacjaThe article presents the speech synthesis integrated into the eye gaze tracking system. This approach can significantly improve the quality of life of physically disabled people who are unable to communicate. The virtual keyboard (QWERTY) is an interface which allows for entering the text for the speech synthesizer. First, this article describes a methodology of determining the fixation point on a computer screen. Then it presents...
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Combined numerical and experimental approach to determine numerical model of abdominal scaffold
PublikacjaA proper junction of the prosthesis and the abdominal wall is important in successful hernia repair. The number of tacks should be balanced to assure appropriate mesh fixation and not to induce post-operative pain. Numerical simulations help to find this balance. The study is aimed at creating a proper numerical model of a knitted surgical mesh subjected to boundary conditions and load occurring in the abdominal cavity. Continuous,...
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Medially positioned plate in first metatarsophalangeal joint arthrodesis
PublikacjaObjective The purpose of this study was to biomechanically compare the stability of first metatarsophalangeal (MTP1) joint arthrodesis with dorsally and medially positioned plates. Methods A physical model of the MTP1 joint consists of printed synthetic bones, a titanium locking plate and screws. In the experiments, samples with dorsally and medially positioned plates were subjected to loading of ground load character in a universal...
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Bariery rozwoju przedsiębiorczości – analiza retrospektywna i porównawcza z innymi krajami Europy
PublikacjaCelem niniejszego artykułu jest ocena retrospektywna zmian w tym okresie, w zakresie opinii przedsiębiorców dotyczących najistotniejszych przeszkód w podejmowaniu i prowadzeniu działalności, oraz dokonanie analizy porównawczej z podobnymi badaniami, w innych krajach Europy, w celu wskazania, czy i w jakim zakresie różnią się te bariery w innych gospodarkach oraz czy są one również postrzegane w podobnym stopniu przez polskie środowisko...
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Sprawiedliwość agrarna Thomasa Paine’a i narodziny dyskursu egalitarnego
PublikacjaThomas Paine napisał Sprawiedliwość agrarną we Francji w roku 1796 w szczycie posttermidoriańskiego zamętu, krótko po wprowadzeniu Konstytucji Roku III. W swoim ostatnim wielkim pamflecie domaga się opodatkowania wielkich właścicieli ziemskich i pomoc biednym oraz wywłaszczonym. Artykuł krótko omawia propozycję Paine i analizuje jego strukturę argumentacyjną. Stawiam w niej tezę, że Paine nie do końca świadomie przechodzi od dowodu...
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Speech synthesis controlled by eye gazing
PublikacjaA method of communication based on eye gaze controlling is presented. Investigations of using gaze tracking have been carried out in various context applications. The solution proposed in the paper could be referred to as ''talking by eyes'' providing an innovative approach in the domain of speech synthesis. The application proposed is dedicated to disabled people, especially to persons in a so-called locked-in syndrome who cannot...