Wyniki wyszukiwania dla: PROGRESSIVE TAXATION
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Collective angst and collective action for progressive city policies: study2
Dane BadawczePaweł Adamowicz, the liberal mayor of Gdańsk, died on January 14, 2019, after being stabbed by a man who rushed onstage during a charity event. Three studies were carried out to analyze the predictors of willingness to engage in collective action for the support of the progressive city policies he initiated. Since we assumed that the time after the...
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Vitamin D signaling and melanoma: role of vitamin D and its receptors in melanoma progression and management
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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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Near-Infrared-Triggered Nitrogen Fixation over Upconversion Nanoparticles Assembled Carbon Nitride Nanotubes with Nitrogen Vacancies
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Higher platelet counts correlate to tumour progression and can be induced by intratumoural stroma in non-metastatic breast carcinomas
PublikacjaBackground Platelets support tumour progression. However, their prognostic significance and relation to circulating tumour cells (CTCs) in operable breast cancer (BrCa) are still scarcely known and, thus, merit further investigation. Methods Preoperative platelet counts (PCs) were compared with clinical data, CTCs, 65 serum cytokines and 770 immune-related transcripts obtained using the NanoString technology. Results High normal...
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Proteomic profile of melanoma cell‐derived small extracellular vesicles in patients’ plasma: a potential correlate of melanoma progression
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Deep Learning-based Recalibration of the CUETO and EORTC Prediction Tools for Recurrence and Progression of Non–muscle-invasive Bladder Cancer
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Adenylate kinase immobilized on graphene oxide impairs progression of human lung carcinoma epithelial cells through adenosinergic pathway
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Novel fused pyran derivatives induce apoptosis and target cell cycle progression in anticancer efficacy against multiple cell lines.
PublikacjaNitrogen-based heterocycles such as pyrazole, imidazole, 1,2,4-triazole, benzimidazole, and benzotriazole substituted fused pyran derivatives (6a–e, 8a–e, 10a–e, 12a–e,&14a–e) have been synthesized and tested for their in vitro anticancer efficacies against MCF7, A549, and HCT116 cancer cell lines. Among the compounds, 6e, 14b, and 8c were identified as the most potent against MCF7, A549, and HCT116, with IC50 values of 12.46 2.72...
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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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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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Comparison of peptide cancer signatures identified by mass spectrometry in serum of patients with head and neck, lung and colorectal cancers: Association with tumor progression
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Progressing Pollutant Elution from Snowpack and Evolution of its Physicochemical Properties During Melting Period— a Case Study From the Sudetes, Poland
PublikacjaMain aim of the work assumed recognition of physicochemical changes in snowpack occurring during the melting period. Properties of snow cover had been identified at two sites in Western Sudetes mountains (860 and 1228 m asl) in SW Poland since the end of January, and monitored until the disappearance of snow in late Spring. Snow pit measurements and sample collection at both sites were made followed by chemical analyses with the...
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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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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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A Specific CD44lo CD25lo Subpopulation of Regulatory T Cells Inhibits Anti-Leukemic Immune Response and Promotes the Progression in a Mouse Model of Chronic Lymphocytic Leukemia
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Validation of EORTC, CUETO, and EAU risk stratification in prediction of recurrence, progression, and death of patients with initially non–muscle‐invasive bladder cancer (NMIBC): A cohort analysis
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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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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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Validation of EORTC, CUETO and EAU risk stratification in prediction of recurrence, progression and death of patients with initially non-muscle invasive bladder cancer (NMIBC): a cohort analysis with systematic review.
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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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Robert Jankowski prof. dr hab. inż.
OsobyUrodził się 26 grudnia 1968 r. w Gdyni. Absolwent Liceum Ogólnokształcącego przy Konsulacie PRL w Benghazi, Libia (1987), student Politechniki Gdańskiej (studia magisterskie jednolite, 1987-1991 i 1992-1993), Uniwersytetu w Sheffield, Anglia (studia inżynierskie, 1991-1992), Uniwersytetu w Roskilde, Dania (kurs magisterski, 1993) oraz Uniwersytetu Tokijskiego, Japonia (studia doktoranckie, 1994-1997). Od początku pracy zawodowej...
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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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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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In-plane shear nonlinearity in failure behavior of angle-ply laminated shells
PublikacjaThe paper concerns the progressive failure analysis of laminates with the in-plane shear nonlinearity accounted for.The nonlinear shear response of the layer is described by the constitutive relation treating the stresses as a function of strains. Thus it can be easily incorporated into the displacement-based FEM codes. The brittle failure mechanisms of the fibers and the matrix of the layer are recognized with the use of the Hashin...
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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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Characterization of Corrosion-Induced Fracture in Reinforced Concrete Beams Using Electrical Potential, Ultrasound and Low-Frequency Vibration
PublikacjaThe paper deals with the non-destructive experimental testing of the reinforced concrete beams under progressive corrosion. A series of experiments using electrical potential, ultrasound and low-frequency vibrations techniques are reported. Electrical potential and natural frequencies were used to characterise and monitor the corrosion process at its initial state. The P-wave velocity measurements were proved to be effective in...
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FEM simulation of laminate failure in the three point bending
PublikacjaThe paper presents a FEM simulation of failure of laminate subjected to the three point bending. The numeri-cal model is based on the equivalent single layer approach with 6-paramater non-linear shell theory kinematics. It is implemented in the non-commercial FEM code. The failure initiation is detected with the use of Tsai-Wu criterion. After the failure onset the progressive failure process is modelled through the appropriate...
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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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Small Hydropower Plants in Pomerania: The Example of Evolution of Modern Industrial Brick Architecture
PublikacjaModernism is usually recognized and associated with the aesthetics of the International Style, represented by white-plastered, horizontally articulated architecture with skimpy decoration, where function was the main imperative of the architects’ ambitions. The brick face of Modernism in Northern Europe reflected, in fact, the complexity of the modern change, breaking ties with the historic styles of the 19th century and being...
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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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Ultrasound monitoring for evaluation of damage in reinforced concrete
PublikacjaThe paper deals with automated monitoring of damage evolution in concrete elements subjected to three-point bending tests. The monitoring is based on the nonlinear interactions of traveling ultrasonic waves with micro-crack zones inside the concrete specimens and surface-breaking cracks. The developed procedure assumes semi-continuous ultrasonic testing during the element full loading cycle and generation of the power spectral...
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Fusion of DNA-binding domain of Pyrococcus furiosus ligase with TaqStoffel DNA polymerase as a useful tool in PCR with difficult targets
PublikacjaThe DNA coding sequence of TaqStoffel polymer- ase was fused with the DNA-binding domain of Pyrococcus furiosus ligase. The resulting novel recombinant gene was cloned and expressed in E. coli. The recombinant enzyme was purified and its enzymatic features were studied. The fusion protein (PfuDBDlig-TaqS) was found to have enhanced processivity as a result of the conversion of the Taq DNA polymerase from a relatively low processive...
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Modelling the malware propagation in mobile computer devices
PublikacjaNowadays malware is a major threat to the security of cyber activities. The rapid develop- ment of the Internet and the progressive implementation of the Internet of Things (IoT) increase the security needs of networks. This research presents a theoretical model of malware propagation for mobile computer devices. It is based on the susceptible-exposed- infected-recovered-susceptible (SEIRS) epidemic model. The scheme is based on...
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Etyczność działań w public relations - między amoralizmem a kazuistyką
PublikacjaArtykuł jest refleksją filozoficzną dotyczącą problemów moralnych public relations i dziennikarstwa. Autorka stawia w nim tezę, że dziennikarze i specjaliści public relations – wykonując profesje, których fundamentem jest informacja, komunikacja i zaufanie społeczne - współcześnie bardzo wiele swoich działań wyłączają ze sfery tych, które mogłyby być oceniane z punktu widzenia moralności. Uznają też, że ocenie etycznej można...
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EMI mitigation of GaN power inverter leg by local shielding techniques
PublikacjaThis paper presents local shielding techniques applied to a half-bridge inverter leg with the aim to reduce the common mode (CM) current noise at converter’s DC input. The research study is conducted for 650V Enhancement mode Gallium Nitride (GaN) power transistor switches. Main contributors of parasitic capacitances referred to the inverter-leg middle point node are identified. Then, shielding solutions are proposed to reduce...
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Nonlinear phenomena of small-scale sound in a gas with exponential stratification
PublikacjaThe nonlinear dynamics of perturbations, quickly varying in space, with comparatively large characteristic wavenumbers k: k>1/H, is considered. H is the scale of density and pressure reduction in unperturbed gas, as the coordinate (H is the so-called height of the uniform equilibrium gas). Coupling nonlinear equations which govern the sound and the entropy mode in a weakly nonlinear flow are derived. They describe the dynamics...
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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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Structural Reliability Assessment Of Corroded Tanker Ship Based On Experimentally Estimated Ultimate Strength
PublikacjaThis work deals with the reliability assessment of a tanker ship hull structure subjected to a vertical bending moment and corrosion degradation. The progressive collapse and ultimate load carrying capacity are estimated based on experimentally tested scaled box-shaped-specimens. The translation of the strength estimate of the scaled specimen to the real tanker ship hull structure is performed based on the dimensional theory developing...
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A compact microstrip rat-race coupler constituted by nonuniform transmission lines
PublikacjaIn this work, a step-by-step development of a compact microstrip rat-race coupler (RRC) has been presented and discussed. A high degree of miniaturization has been obtained by substituting six quarter-wavelength uniform atomic building blocks of a RRC by their nonuniform counterparts. The miniaturization procedure has been realized in three progressive steps: (i) the first layout solution of a miniaturized RRC has been acquired...
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Monitoring Steel Bolted Joints during a Monotonic Tensile Test Using Linear and Nonlinear Lamb Wave Methods: A Feasibility Study
PublikacjaThe structural integrity of steel bolted joints may be compromised due to excessive loading. Therefore, condition assessment and the detection of potential defects before they cause a failure have become a major issue. The paper is focused on the condition monitoring of a bolted lap joint subjected to progressive degradation in a tensile test. The inspection used Lamb waves propagated through the overlap area. Wave propagation...
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New trends in a development of the contemporary lighting forms within the urban environment
PublikacjaThis paper presents selected issues on the design of urban lighting forms including street luminaires within the urban environment. The purpose of this paper is to show the evolution of urban lighting forms, in terms of their performance, character, and in the context of the progression of new lighting technologies. The authors discuss chosen aspects related to the development of lighting forms and the changing role of lighting...
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Seawater intrusion due to pumping mitigated by natural freshwater flux: a case study in Władysławowo, northern Poland
PublikacjaThe paper presents a case study of seawater intrusion into a coastal aquifer, caused by a groundwater intake located close to the seashore in Władysławowo, northern Poland. Evolution of the basic hydrogeochemical parameters for the 50-year period from 1964 to 2014 indicates progressing encroachment of saline seawater into the aquifer. However, the spatial pattern of salinity was influenced by the variability of hydraulic gradient...
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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...