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Wyniki wyszukiwania dla: fiscal decentralization
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Fiscal decentralization in the European Countries: a cluster analysis approach
PublikacjaThe scope of public authority depend on many factors. One of them is a declaration, usually expressed in the constitution of a given country (Sferlea, 2014, Libman, 2010, Nehmelman, Vetzo, 2016) of the application of the decentralisation principle in the performance of public tasks. Despite this declaration, the structure of the public sector and the tasks carried out at different levels in particular countries are not identical....
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The scope of fiscal decentralisation in EU countries: a comparative analysis
PublikacjaMotivation: Decentralization is one of the main challenges in public sector reform. In democratic countries the level of decentralisation in individual countries is not identical. The varying scope of decentralization affects the quality, quick and efficient decision-making by public leaders. Aim: Comparison of the extent of fiscal decentralisation in EU Member States; creation of groups of states with similar levels of decentralisation;...
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Level of public finances decentralization in European Union countries
PublikacjaResearch background: Despite of the universality of the implementation in democratic countries the principle of decentralization resulting from the belief that it is an instrument to improve the efficiency of public funds management, both the scope of public services and the level of decentralization in individual countries are not identical. Purpose of the article: Comparison the scope of fiscal decentralization...
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FISCAL STUDIES
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Openess and Transparency of Fiscal Reporting in Poland – Assessment and Recommendation
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THE RISE OF FISCAL OPACITY IN POLAND IN THE ERA OF THE COVID-19 PANDEMIC
PublikacjaResearch background: The quality of information provided by the fiscal authorities and the correct flow of this information between them and the society are very important especially in times of crisis, when there is an imbalance in public finances and an increasing public debt. Ensuring fiscal transparency (transparency of public finances) reduces fiscal risk and corruption and supports public acceptance of fiscal reforms. Purpose...
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Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland
PublikacjaResearch background: Financial managers, investors, lenders, counterparties and citizens should have useful, reliable, timely, complete, comparable, readable information on fiscal and monetary policy. The actions taken and instruments used by fiscal and monetary authorities have an important impact on economic conditions. Purpose of the article: The aim of the article is to assess Poland's compliance with international standards...
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Transparency of publicly available information about fiscal and monetary policy in Poland
PublikacjaResearch background: The quality of information provided by fiscal and monetary authorities are important in a democratic state. Ensuring fiscal policy transparency reduces fiscal risk and corruption and promotes public acceptance of fiscal reforms. Ensuring transparency in monetary policy allows market participants to anticipate central bank responses and take their effects into account when making investment and consumption decisions. Aim...
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Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour
PublikacjaDuring the economic downturn caused by the COVID-19 pandemic, the amount and structure of tax burdens imposed by the state on businesses continue to increase, as shown on the example of the newly introduced sugar fee. A new tax-related burden imposed on businesses and consumers producing and consuming sugar-sweetened beverages appeared at the beginning of 2021. The aim of the paper is to present the fiscal burdens that accompany...
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Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability
PublikacjaAbstract. Goal– The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public f inance in Poland, exacerbated by the COVID-19 crisis. Methods– descriptive analysis, comparative analysis and financial analysis methods were used. Results– fiscal transparency and accountability in...
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Auditory-visual attention stimulator
PublikacjaNew approach to lateralization irregularities formation was proposed. The emphasis is put on the relationship between visual and auditory attention stimulation. In this approach hearing is stimulated using time scale modified speech and sight is stimulated by rendering the text of the currently heard speech. Moreover, displayed text is modified using several techniques i.e. zooming, highlighting etc. In the experimental part of...
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Fiscal Contractions in Eurozone in the Years 1995–2013: Can Non-Keynesian Effects Be Helpful in Future Deleverage Process?
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Systems of General Grants for Local Governments in Selected EU Countries Against the Background of the General Theory of Fiscal Policy
PublikacjaFiscal policy, including its expenditure aspect, is often discussed and analysed from a variety of angles in the literature on public finances, undoubtedly due to the major importance of this topic. However, not all areas of the expenditure part of fiscal policy have been subjected to in-depth analysis. One of the less discussed tools of fiscal policy consists of general purpose transfers, which are a certain type of expenditure...
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Visual Cognition
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VISUAL NEUROSCIENCE
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Visual Anthropology
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Visual communication
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VISUAL COMPUTER
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Imaginario Visual
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Visual Ethnography
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Visual Studies
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Visual History
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Visual Informatics
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Visual Features for Endoscopic Bleeding Detection
PublikacjaAims: To define a set of high-level visual features of endoscopic bleeding and evaluate their capabilities for potential use in automatic bleeding detection. Study Design: Experimental study. Place and Duration of Study: Department of Computer Architecture, Faculty of Electronics, Telecommunications and Informatics, Gdansk University of Technology, between March 2014 and May 2014. Methodology: The features have...
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Visual impairment and traits of autism in children
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Objectivization of Audio-Visual Correlation analysis
PublikacjaSimultaneous perception of audio and visual stimuli often causes the concealment or misrepresentation of information actually contained in these stimuli. Such effects are called the ''image proximity effect'' or the ''ventriloquism effect'' in literature. Until recently, most research carried out to understand their nature was based on subjective assessments. The Authors of this paper propose a methodology based on both subjective...
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Automatic audio-visual threat detection
PublikacjaThe concept, practical realization and application of a system for detection and classification of hazardous situations based on multimodal sound and vision analysis are presented. The device consists of new kind multichannel miniature sound intensity sensors, digital Pan Tilt Zoom and fixed cameras and a bundle of signal processing algorithms. The simultaneous analysis of multimodal signals can significantly improve the accuracy...
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Dynamic Semantic Visual Information Management
PublikacjaDominant Internet search engines use keywords and therefore are not suited for exploration of new domains of knowledge, when the user does not know specific vocabulary. Browsing through articles in a large encyclopedia, each presenting a small fragment of knowledge, it is hard to map the whole domain, see relevant concepts and their relations. In Wikipedia for example some highly relevant articles are not linked with each other....
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A methodology of visual modeling language evaluation
PublikacjaMetody oceny jakości metod modelowania są istotnym elementem inżynierii języków modelowania wizualnego. W referacie zaproponowano metodę oceny języków modelowania wizualnego na podstawie wymiarów poznawczych. Zaprezentowano metodologiczną dyskusję zastosowania nauk psychologicznych do oceny metod modelowania, metodologię CD-VML, powiązaną z nią metodę CD-VML-UC do oceny przypadków użycia oraz weryfikację metodologii.
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A new approach to visual system testing
PublikacjaOpisano budowę laboratoryjnego stanowiska prac bawczych nad perymetrią obiektywną. Przedstawiono zasadę działania algorytmu VEPDA oraz wyniki działania VEPDA na danych eksperymentalnych.
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Visual Dimensions of Modeling Languages in Interdisciplinary Perspective
PublikacjaUżyteczność języków modelowania wizualnego zależy od notacji. Notacja może być postrzegana jako zestaw wizualnych komponentów, które w określony sposób oddziałują na ludzkie oko i ludzki mózg. Referat przedstawia analizę interdyscyplinarną wykonaną w celu lepszego zrozumienia wizualnych wymiarów języków modelowania. Wizualne wymiary pochodzą z teorii opisujących percepcję wzrokową, wizualizację danych oraz reprezentacje poznawcze....
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Augmented Reality for Privacy-Sensitive Visual Monitoring
PublikacjaThe paper presents a method for video anonymization and replacing real human silhouettes with virtual 3D figures rendered on the screen. Video stream is processed to detect and to track objects, whereas anonymization stage employs fast blurring method. Substitute 3D figures are animated accordingly to behavior of detected persons. Their location, movement speed, direction, and person height are taken into account during the animation...
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Visual Traffic Noise Monitoring in Urban Areas
PublikacjaThe paper presents an advanced system for railway and road traffic noise monitoring in metropolitan areas. This system is a functional part of a more complex solution designed for environmental monitoring in cities utilizing analyses of sound, vision and air pollution, based on a ubiquitous computing approach. The system consists of many autonomous, universal measuring units and a multimedia server, which gathers, processes and...
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Multimodal Audio-Visual Recognition of Traffic Events
PublikacjaPrzedstawiono demonstrator systemu wykrywania niebezpiecznych zdarzeń w ruchu drogowym oparty na jednoczesnej analizie danych wizyjnych i akustycznych. System jest częścią systemu automatycznego nadzoru bezpieczeństwa. Wykorzystuje on kamery i mikrofony jako źródła danych. Przedstawiono wykorzystane algorytmy - algorytmy rozpoznawania zdarzeń dźwiękowych oraz analizy obrazu. Zaprezentowano wyniki działania algorytmów na przykładzie...
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Vowel recognition based on acoustic and visual features
PublikacjaW artykule zaprezentowano metodę, która może ułatwić naukę mowy dla osób z wadami słuchu. Opracowany system rozpoznawania samogłosek wykorzystuje łączną analizę parametrów akustycznych i wizualnych sygnału mowy. Parametry akustyczne bazują na współczynnikach mel-cepstralnych. Do wyznaczenia parametrów wizualnych z kształtu i ruchu ust zastosowano Active Shape Models. Jako klasyfikator użyto sztuczną sieć neuronową. Działanie systemu...
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An new method of audio-visual correlation analysis
PublikacjaThis paper presents a new methodology of conducting the audio-visual correlation analysis employing the gaze tracking system. Interaction between two perceptual modalities, seeing and hearing, their interaction and mutual reinforcement in a complex relationship was a subject of many research studies. Earlier stage of the carried out experiments at the Multimedia Systems Department (MSD) showed that there exists a relationship between...
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Modeling pragmatics for visual modeling language evaluation
PublikacjaPodczas oceny użyteczności języków modelowania wizualnego istnieje potrzeba uwzględnienia ich pragmatyki. Języki modelowania wizualnego mogą być stosowane w różnym kontekście, co powoduje różnice w wymaganiach, które są im stawiane. Jawny opis kontekstu użycia ułatwia precyzyjną ocenę. Pragmatyka składa się ze zbioru profili, które opisują konkretne konteksty użycia. W referacie podjęto próbę zastosowania modeli zadań do opisu...
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A Measurement Invariance Investigation of the Polish Version of the Dual Filial-Piety Scale (DFPS-PL): Student-Employee and Gender Differences in Filial Beliefs
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Visual TreeCmp : Comprehensive Comparison of Phylogenetic Trees on the Web
Publikacja1. We present Visual TreeCmp—a package of applications for comparing phylogenetic tree sets. 2. Visual TreeCmp includes a graphical web interface allowing the visualization of compared trees and command line application extended by comparison methods recently proposed in the literature. 3. The phylogenetic tree similarity analysis in Visual TreeCmp can be performed using eighteen metrics, of which 11 are dedicated to rooted trees...
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Robust and Efficient Machine Learning Algorithms for Visual Recognition
PublikacjaIn visual recognition, the task is to identify and localize all objects of interest in the input image. With the ubiquitous presence of visual data in modern days, the role of object recognition algorithms is becoming more significant than ever and ranges from autonomous driving to computer-aided diagnosis in medicine. Current models for visual recognition are dominated by models based on Convolutional Neural Networks (CNNs), which...
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Visual Lip Contour Detection for the Purpose of Speech Recognition
PublikacjaA method for visual detection of lip contours in frontal recordings of speakers is described and evaluated. The purpose of the method is to facilitate speech recognition with visual features extracted from a mouth region. Different Active Appearance Models are employed for finding lips in video frames and for lip shape and texture statistical description. Search initialization procedure is proposed and error measure values are...
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Hidden Markov Models for Visual Processing of Marketing Leaflets
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Human Tracking in Multi-camera Visual Surveillance System
PublikacjaArtykuł prezentuje krótkie podsumowanie wykorzystywanych technologii z dziedziny śledzenia osób z wykorzystaniem inteligentnych systemów bezpieczeństwa. Opisane w niniejszym opracowaniu systemy rozpoznawania twarzy, w połączeniu ze śledzeniem osób, nie mają na celu rozpoznawania tożsamości osób. Nie powstaje żadna baza danych łącząca cechy biometryczne z konkretnymi osobami, co sprawia że przestrzegane jest prawo w zakresie ochrony...
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Exploiting audio-visual correlation by means of gaze tracking
PublikacjaThis paper presents a novel means for increasing audio-visual correlation analysis reliability. This is done based on gaze tracking technology engineered at the Multimedia Systems Department of the Gdansk University of Technology, Poland. In the paper, the past history and current research in the area of audio-visual perception analysis are shortly reviewed. Then the methodology employing gaze tracking is presented along with the...
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Visual measurement system for chosen parameters of current collectors
PublikacjaA current collector is an element in a traction vehicle, used for movable, contact con-nection between the main circuit of this vehicle and the contact line. Bad technical condi-tion of these important elements in the main circuit of the vehicle result in its incorrect cooperation with contact line. Periodic control of technical condition of current collectors ensures infallible current collection. The pantograph diagnostics consists...
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AAM toolkit: a system for visual object appearance modeling
PublikacjaAktywne modele wyglądu (AAM) mogą być traktowane jako zaawansowana metoda analizy informacji multimedialnych, pozwalająca na lokalizowanie i rozpoznawanie obiektów w obrazach statycznych i sekwencjach wideo. Pomimo tego że ukazało się wiele publikacji dotyczących AAM, przejście od koncepcji teoretycznych do działającej implementacji stanowi nadal duże wyzwanie. W pracy przedstawiono przygotowany przez autorów pakiet oprogramowania...
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An audio-visual corpus for multimodal automatic speech recognition
Publikacjareview of available audio-visual speech corpora and a description of a new multimodal corpus of English speech recordings is provided. The new corpus containing 31 hours of recordings was created specifically to assist audio-visual speech recognition systems (AVSR) development. The database related to the corpus includes high-resolution, high-framerate stereoscopic video streams from RGB cameras, depth imaging stream utilizing Time-of-Flight...
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Visual and Auditory Attention Stimulator for Assisting Pedagogical Therapy
PublikacjaVisual and auditory attention stimulator provides a system developed in order to improve reading skills using simultaneous presentation of text in its visual form and in transformed auditory form accompanied by related movie material. The described research employed 40 children at the age of 8 13 years having difficulties in learning of reading, who were diagnosed as having developmental dyslexia. It was shown that application...
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Visual Data Encryption for Privacy Enhancement in Surveillance Systems
PublikacjaIn this paper a methodology for employing reversible visual encryption of data is proposed. The developed algorithms are focused on privacy enhancement in distributed surveillance architectures. First, motivation of the study performed and a short review of preexisting methods of privacy enhancement are presented. The algorithmic background, system architecture along with a solution for anonymization of sensitive regions of interest...
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Non-Visual Aspects of the Space Performing the Soundscape of the City
PublikacjaThe relationship between art and architecture remains a challenging issue today, first and foremost in the domain of architecture, and particularly in art and design schools. To address this issue, the Winter School International Research and Education (WIRE) programme was run in the Gazi University Department of Architecture between 2013 and 2014, with the main theme being “Art and Architecture”, and the sub-themes determined...