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Wyniki wyszukiwania dla: ENVIRONMENTAL TAX
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JOURNAL OF ENVIRONMENTAL SCIENCE AND HEALTH PART C-ENVIRONMENTAL CARCINOGENESIS & ECOTOXICOLOGY REVIEWS
Czasopisma -
Value of tax preferences by areas of support and types of taxes in 2013
Dane BadawczeThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.
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Value of tax preferences by areas of support and types of taxes in 2014
Dane BadawczeThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2014.
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Value of tax preferences by areas of support and types of taxes in 2011
Dane BadawczeThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2009
Dane BadawczeThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2009.
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Value of tax preferences by areas of support and types of taxes in 2010
Dane BadawczeThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2010.
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Value of tax preferences by areas of support and types of taxes in 2012
Dane BadawczeThese data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2012.
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Tax support mechanisms for research and development projects in EU countries
Dane BadawczeOne of the important areas requiring special support from the state are activities in pro-innovative investments. Tax incentives allocated to research and development are used by practically all European Union countries. Their aim is to persuade entities conducting business activity to invest in the so-called new technologies - defined as the area of...
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Value of tax preferences in 2009-2015 as a percentage of Polish GDP
Dane BadawczeThis research data shows the percentage of the amount of tax preferences as a percentage of Polish GDP between 2009-2015. The data contained in this dataset has been collected by the Polish Ministry of Finance.
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Indicators describing the effectiveness of tax systems of selected OECD countries
Dane BadawczeThe following research data include indicators describing the effectiveness of the tax administration activity in Poland compared to selected countries. In economic understanding efficiency is measured by the calculation of the expenditure of funds spent on its operation and performance of statutory functions. In this respect, the basic indicator is...
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Results of research on the SME sector in the context of applying tax reliefs
Dane BadawczeThis dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.
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Upper corporate income tax rates CIT in EU countries (in%).
Dane BadawczeIn 2000, CIT rates were quite varied; in Ireland and Lithuania it was 24%, and in Germany it was nearly 52%. For all EU countries, the average CIT rate was at the level of 32%, but in the following years the rate decreased to reach the level of around 22.5%. The largest reductions in the CIT rate were introduced by Bulgaria and Germany. Particularly...
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Top personal income tax rates (PIT) in EU countries (in%).
Dane BadawczeWhen analyzing the historical PIT rates, it should be noted that in 2000 the average rate was almost 45%. The highest income tax (approx. 60%) was imposed in Belgium, Denmark, as well as in the Netherlands and France. On the other hand, the lowest (25%) rates were recorded in Estonia and Latvia, which were not yet members of the European Union. In the...
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The level of Knowledge and use of tax exemptions for R&D activities
Dane BadawczeThe following research data contains the answers of 259 entrepreneurs to questions regarding tax reliefs and exemptions for research and development activities. As part of the study answers to the following questions were obtained:Have you ever used the tax relief for new technologies / R&D?Has your company acquired a license / software (intangible...
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Knowledge and level of use of tax exemptions for R&D activities
Dane BadawczeThe research results contain answers to questions about the level of knowledge and skills in using concessions and exemptions for research and development (R&D) activities in Poland.
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Analytical studies on the environmental state of the Svalbard Archipelago provide a critical source of information about anthropogenic global impact
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Remote Sensing Methods In the Study of the Impact of Long-Term Process of Sulphur Mining on Environmental Changes of the Carpathian Foreland
PublikacjaThe paper presents research on the extent of impact of sulphur mining process and post-mining activities upon properties of selected elements of the environment, as well as the assessment of the influence of indirect effects resulting from many years' process of exploitation of sulphur deposits in the areas of the Carpathian Foreland (south-east Poland). Within the scope of research conducted, the assessment of the extent of...
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Nowe wyzwania dla architektury krajobrazu - oceny środowiskowe = New challenges for landscape architecture - Environmental Impact Assessments
PublikacjaArchitektura krajobrazu jest dziedziną, której potencjał w Polsce nie jest odpowiednio wykorzystywany w gospodarowaniu przestrzenią. Tymczasem istnieją narzędzia dające możliwość przełożenia dorobku tej dziedziny na działania praktyczne. Należy do nich system ocen środowiskowych, towarzyszący procesom planistycznym i inwestycyjnym. W Europie w ramach ocen oddziaływania na środowisko (OOŚ) stosowana jest metodologia ocen krajobrazowych...
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Manufacturing and Recycling Impact on Environmental Life Cycle Assessment of Innovative Wind Power Plant Part 1/2
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Manufacturing and Recycling Impact on Environmental Life Cycle Assessment of Innovative Wind Power Plant Part 2/2
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Comparison of the Usefulness of SPE Cartridges for the Determination ofβ-Blockers andβ-Agonists (Basic Drugs) in Environmental Aqueous Samples
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Dimethyl(3,3,3-trifluoropropyl)silyldiethylamine—A new silylating agent for the derivatization of β-blockers and β-agonists in environmental samples
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Matrix effects and recovery calculations in analyses of pharmaceuticals based on the determination of β-blockers and β-agonists in environmental samples
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Some aspects of the analysis of environmental pollutants in sediments using pressurized liquid extraction and gas chromatography-mass spectrometry
PublikacjaOpisano wyniki badań nowej procedury oznaczania analitów z grupy wielopierścieniowych węglowodorów aromatycznych oraz polichlorowanych bifenyli w próbkach osadów dennych. Szczególnie dużo uwagi poświęcono zbadaniu możliwości wykorzystania techniki przyspieszonej ekstrakcji analitów za pomocą rozpuszczalnika na etapie izolacji wzbogacania. Ustalono również warunki oznaczeń końcowych z wykorzystaniem techniki GC-MS.
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DETERMINATION OF THE EFFECT OF ENVIRONMENTAL FACTORS ON THE CORROSION OF WATER DISTRIBUTION SYSTEM BASED ON ANALYSIS OF ON-LINE CORROSION MONITORING RESULTS
PublikacjaCorrosion of water distribution system is a significant issue causing problems with quality, safety and continuity of distribution. The changes of corrosion rates of the water distribution systems in Cracow made of carbon steel were investigated by analysis of online corrosion monitoring system results. Corrosion rates were determined using the linear polarization method. The impact of rain, temperatures, conductivity, dissolved...
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Manufacturing and Recycling Impact on Environmental Life Cycle Assessment of Innovative Wind Power Plant Part 2/2
PublikacjaThe process of conversion of wind kinetic energy into electricity in innovative wind power plant emits practically no harmful substances into the environment. However, the production stage of its components requires a lot of energy and materials. The biggest problem during production plan-ning process of an innovative wind power plant is selection of materials and technologies and, consequently, the waste generated at this stage....
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Manufacturing and Recycling Impact on Environmental Life Cycle Assessment of Innovative Wind Power Plant Part 1/2
PublikacjaWind power plants are considered as ecologically-clean source of energy. However, manufacturing processes cannot be treated that way. Manufacturing processes consume huge amount of electrical and thermal energy and significant amount of materials, e.g. steel, polymers, oils and lubricants. All of the above could be potentially harmful for environment. There are not many works and publications regarding life-cycle analysis of wind...
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The use of recycled semiconductor material in crystalline silicon photovoltaic modules production - A life cycle assessment of environmental impacts
PublikacjaTo offset the negative impact of photovoltaic modules on the environment, it is necessary to introduce a longterm strategy that includes a complete lifecycle assessment of all system components from the production phase through installation and operation to disposal. Recycling of waste products and worn-out systems is an important element of this strategy. As the conclusions from the previous studies have shown, thermal treatment...
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New generation of analytical tests based on the assessment of enzymatic and nuclear receptor activity changes induced by environmental pollutants
PublikacjaAnalytical methods show great potential in biological tests. The analysis of biological response that results from environmental pollutant exposure allows: (i) prediction of the risk of toxic effects and (ii) provision of the background for the development of markers of the toxicants presence. Bioanalytical tests based on changes in enzymatic activity and nuclear receptor action provide extremely high specificity and sensitivity....
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Environmental characteristics of a tundra river system in Svalbard. Part 1: Bacterial abundance, community structure and nutrient levels
PublikacjaThe Arctic hosts a set of unique ecosystems, characterised by extreme environmental conditions and undergoing a rapid change resulting from the average temperature rising. We present a study on an aquatic ecosystem of the Revelva catchment (Spitsbergen), based on samples collected from the lake, river and their tributaries, in the summer of 2016. The landscape variety of the study site and the seasonal change in the hydrological...
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Snapshot of micro-animals and associated biotic and abiotic environmental variables on the edge of the south-west Greenland ice sheet
PublikacjaMicroinvertebrates play a role as top consumers on glaciers. In this study we tested what kind of cryoconite material the animals inhabit (mud vs granules) on the edge of the Greenland ice sheet (GrIS) in the south-west. We also tested the links between the densities of micro-fauna in cryoconite material and selected biotic (algae, cyanobacteria, bacterial abundances) and abiotic (water depth, pH, ion content, radionuclides) factors....
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INDICES FOR ASSESSING POTENTIAL ENVIRONMENTAL HAZARD FROM FUTURE SHIP SCRAPPING PROCESS, DETERMINABLE IN SHIP DESIGN STAGE
PublikacjaThis paper shortly presents the issue of utilization of ships after their withdrawal from service. Information on number of floating units liquidated in previous years was presented. Hazards to the environment , health and life of workers employed in the Far East ship scrapping yards operating on the beaches, were indicated. Then, the most important rules which have to make the ship recycling process safe were referred to. This...
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Environmental emission, fate and transformation of microplastics in biotic and abiotic compartments: Global status, recent advances and future perspectives
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A Prototype of Educational Agent in Distance Learning Environment - Virtual Student Assistant
PublikacjaW zdalnym nauczaniu pojawia się wiele systemów wspierających, z których niezwykle ciekawym przykładem są agenty edukacyjne. Wśród wielu rodzajów agentów edukacyjnych wyróżnia się osobistych asystentów, których rolą jest organizacyjna pomoc osobie zdobywającej wiedzę. Artykuł jest poświęcony zaimplementowanemu na Wydziale ETI Politechniki Gdańskiej prototypowi agenta edukacyjnego o nazwie WAS (Wirtualny Asystent Studenta). Pokazana...
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New propagation model for wireless monitoring systems in the container terminal environment
PublikacjaW artykule został poddany analizie problem szacowania tłumienia propagacyjnego na obszarze terminala kontenerowego. Została opisana kampania pomiarowa, której rezultatem było opracowanie nowego modelu propagacyjnego dla łącza radiowego pracującego w warunkach LOS i NLOS.
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Use of Satellite Data in Monitoring of Hydrophysical Parameters of the Baltic Sea Environment
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Degradation of Gel-Coat Layer in Glass/Polyester Laminate in Seawater Environment
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Mercury in various components of the environment (Gulf of Gdańsk, southern Baltic Sea)
PublikacjaTotal mercury concentration was determined monthly form January 2012 to May 2013 in the water (microlayer and the surface), plankton, epilithon, epiphyton, benthos and sediment. The study was conducted in the coastal zone of the Gulf of Gdańsk. The abundance and biomass of plankton, benthos; the concentration of suspended particulate matter, particulate organic carbon and nitrogen; δ13C and δ15N in the suspended matter; sediment...
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A model of occurrence of the situations endangering inland waterways passanger ships and the environment
PublikacjaZaproponowano czterostanowy semimarkowski model pojawiania się sytuacji zagrażających pasażerskim statkom śródlądowym. Model ten został opracowany w formie semimarkowskiego procesu dyskretnego w stanach i ciągłego w czasie, którego wartościami są rodzaje stanów, interpretowanych jako sytuacje: normalna, skomplikowana, niebezpieczna oraz awaryjna. Zobrazowano przykładową realizację procesu zmian sytuacji, jakie mogą pojawić się...
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Annual variation in prey composition of domestic cats in rural and urban environment
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Site environment type – The main factor of urban road dust toxicity?
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Runtime Visualization of Application Progress and Monitoring of a GPU-enabled Parallel Environment
PublikacjaThe paper presents design, implementation and real life uses of a visualization subsystem for a distributed framework for parallelization of workflow-based computations among clusters with nodes that feature both CPUs and GPUs. Firstly, the proposed system presents a graphical view of the infrastructure with clusters, nodes and compute devices along with parameters and runtime graphs of load, memory available, fan speeds etc. Secondly,...
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The role of the sawage treatment plant in the removal of genotoxic compounds from the environment
PublikacjaOne reason for increased incidence of various types of cancer are environmental pollutants particularly of anthropogenic origin. All human activities may pollute the environment, but some have significant impact, just to mention energy industry, mining, transportation, chemical and petrochemical industries and housing. Environmental pollutants are a large group of compounds in terms of their physicochemical properties, some of...
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A Test-Bed Analysis of Simultaneous PMIPv6 Handover in 802.11 WLANs Environment
PublikacjaProviding mobility in access networks is a challenge that we have to deal with. Due to networks’ convergence and migration to all-IP networks, mobility management at the network layer is required. However, there is a need for cooperation mechanisms between the network layer and lower layers to support multimedia services and make handover more efficient. This paper presents experimental research on simultaneous handover performance...
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An Empirical Propagation Model for Mobile Radio Links in Container Terminal Environment
PublikacjaIn this paper, a novel empirical propagation model for mobile radio links in a container terminal environment is presented. Measurement propagation research carried out in the Deepwater Container Terminal (DCT) in Gdańsk, Poland is described, and the investigated environment is characterized. The results of the statistical evaluation of the new model are discussed. In addition, statistical tuning of the Walfisch–Ikegami model for...
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Objectivity in a Noisy Photonic Environment through Quantum State Information Broadcasting
PublikacjaRecently, the emergence of classical objectivity as a property of a quantum state has been explicitly derived for a small object embedded in a photonic environment in terms of a spectrum broadcast form—a specific classically correlated state, redundantly encoding information about the preferred states of the object in the environment. However, the environment was in a pure state and the fundamental problem was how generic and robust...
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Degradation of Gel-Coat Layer in Glass/Polyester Laminate in Seawater Environment
PublikacjaGlass/polyester laminate coated with gelcoat layer of different thickness 0,5; 1,5; 3 mm was studied in terms of blistering behaviour and water sorption in hot water environment. Blistering was found to be accelerated for thin (0,5 mm) gel-coat layer compared to the thick (1,5; 3 mm), however no significant difference in blistering behaviour was observed between the laminates with gel-coat thickness 1,5 and 3 mm which may suggest...
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DRinK: A Defense Strategy of Cooperative Wireless Terminals in a Wireless Multihoming Environment
PublikacjaZ uwagi na brak kontroli administracyjnej nad terminalami bezprzewodowymi w środowisku dołączenia do wielu sieci lokalnych terminal egoistyczny może dążyć do maksymalizacji własnej funkcji użyteczności, związanej z długoterminową średnią wartością uzyskiwanej przepływności. Przyjmując podejście wzorca zachowań proponuje się wbudowanie w protokół terminala nieegoistycznego odpowiedniej strategii obronnej. Strategia taka, pod nazwą...
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Technological aspects of manufacturing polymer packaging materials degradable in seawater environment
PublikacjaIn recent years, the number of polymer materials used in the food packaging market was growing extremely fast. This contributed to depletion of non-renewable resources and more intense degradation of the environment due to resistant polymer. Therefore, such a dramatic situation has forced researchers to look for biodegradable materials, decomposable under action of microorganism. Currently, only a small number of researches examine...
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Factors Shaping the Working Environment, Living Conditions and Recreation on Board Ship
PublikacjaA seagoing ship is a working place, an accommodation space and a recreation area at the same time. Being exposed to harsh physical conditions, it must satisfy different requirements. The human organism and its qualities become a point of reference here; consequently, the functions and spatial arrangement and interiors of a ship must be subordinated to its needs. The organisation of the space in contemporary ships meant for human...