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Wyniki wyszukiwania dla: tax compliance
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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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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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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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Anna Mietlarek-Kropidłowska dr inż.
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FPGA realization of an improved alpha max plus beta min algorithm
PublikacjaThe generalized improved version of the alpha max plus beta min square-rooting algorithm and its realization in the Field Programmable Gate Array (FPGA) are presented. The algorithm computes the square root to calculate the approximate magnitude of a complex sample. It is especially useful for pipelined calculations in the DSP. In case of four approximation regions it is possible to reduce the peak error form 3.95% to 0.33%. This...
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The Impact of the Quality of Tap Water and the Properties of Installation Materials on the Formation of Biofilms
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Microwave plasma application in decomposition and steam reforming of model tar compounds
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Connection of microcosm with macrocosm in Max Scheler's philosophy: man, logos and ethos
PublikacjaW eseju pokazałem znaczenie mikrokosmicznego wymiaru w ludzkim personalnym życiu. To jest w świecie Zachodu kompleksowa próba, aby uchwycić związek "mikrokosmosu" z "makrokosmosem w filozoficznym dziele Maxa Schelera. Następnie uwypukliłem, że z racji jego powiązania jako pojęcia "mikrokosmosu" z kwestią kształcenia, wtedy w indywidualnej ludzkiej osobie pojęcie to osiąga "prawo obywatelstwa" w Schelerowskiej...
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Comparison of s-factor according to SOLAS and SEM for ro-pax vessels
PublikacjaPokazano różnice pomiędzy mnożnikami s dla promów pasażerskich, obliczonych wg konwencji SOLAS oraz metody statycznej równoważności (SEM). Obliczenia wykonane dla promu ''Polonia'' i statku prostopadłościennego wskazują na cztery wnioski. 1) W wypadku małej stateczności, mnożniki s wg SOLAS są zdecydowanie mniejsze od s wg SEM, 2) im mniejsza stateczność, tym większe różnice między nimi, 3) konwencja SOLAS niedoszacowuje rzeczywiste...
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Considerations and consequences of allowing DNA sequence data as types of fungal taxa
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Low-Profile Interdigitated UHF RFID Tag Antenna for Metallic Objects
PublikacjaThis article presents a novel miniature interdigitated ultra-high frequency (UHF) radio frequency identification (RFID) tag antenna that can be placed on metallic objects. The tag structure comprises two horizontal strip lines, each loaded with seven identical open stubs, and an integrated circuit (IC) chip connected directly to the feed lines in the middle of the structure. The perfect match to the IC chip’s impedance is realized...
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Investigating beliefs in anti-vax conspiracy theories among medical students
PublikacjaAbstract: While the doctors’ role in immunization is essential, their lack of knowledge or vaccine hesitancy may affect their ability to communicate effectively and educate patients about vaccination, vaccine hesitancy, and vaccine conspiracy theories. This, in turn, may hinder health policy aimed at fighting infectious diseases. Vaccine hesitancy is prevalent not only among the general population but also among healthcare...
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Indywidualna wystawa "Lubię wracać tam, gdzie byłem", Galeria Żak
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Covariant forms of lax one-field operators: from abelian to noncommutative
PublikacjaBadamy kowariancje w odniesieniu do transformacji Darboux wielomianowych operatorów różniczkowych o współczynnikach określonych przez funkcje jednego bazowego pola. W przypadku komutatywnym rozważana para Laxa równań typu Boussinesqa. Wprowadza się pewne zbudowane niezmiennicze formy i nie-abeliowe funkcje specjalne.
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Superconductivity of Ta-Hf and Ta-Zr alloys: Potential alloys for use in superconducting devices
PublikacjaThe electronic properties relevant to superconductivity are reported for bulk Ta-Hf and Ta-Zr body centered cubic alloys, in a large part to determine whether their properties are suitable for potential use in superconducting qbits. The body centered cubic unit cell sizes increase with increasing alloying. The results of magnetic susceptibility, electrical resistivity, and heat capacity characterization are reported. While elemental...
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Mechanism of Biofilm Formation on Installation Materials and Its Impact on the Quality of Tap Water
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Threshold Attendance under Soft-Crash Model: TAG Protocol and Markovian Analysis
PublikacjaA realistic and systematic network evaluation should subsume an availability model and a failure model. We combine a "hard availability" model we call threshold attendance, whereby a certain minimum number of network elements must be present at any time, with a soft-crash failure model, whereby after experiencing a failure, a network element is still able to function correctly for a while in an emergency mode at a risk of a major...
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List of administrative and tax preferences for electric vehicles owners in selected European countries
Dane BadawczeCurrent mechanisms for supporting electric vehicle owners are both economic (in the form of tax reliefs and direct subsidies) as well as administrative and legal. Examples from countries that have opted for different types of incentives present that they have leaded to increased demand for such vehicles. The following dataset is a summary list, including...
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List of public benefit organizations that in 2020 received 1% of the tax due for 2019
Dane BadawczeThe possibility of transferring 1% of personal income tax was introduced by the Act on Public Benefit and Volunteer Work in 2003, and specific provisions specifying who and how can transfer 1% of tax are included in the Personal Income Tax Act. In order to be able to accept 1% of income tax, first of all, the organization (or other authorized entity)...
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Influence of intermixing at the Ta/CoFeB interface on spin Hall angle in Ta/CoFeB/MgO heterostructures
PublikacjaWhen a current is passed through a non-magnetic metal with strong spin-orbit coupling, an orthogonal spin current is generated. This spin current can be used to switch the magnetization of an adjacent ferromagnetic layer or drive its magnetization into continuous precession. The interface, which is not necessarily sharp, and the crystallographic structure of the nonmagnetic metal can both affect the strength of current-induced...
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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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Improved magnitude estimation of complex numbers using alpha max and beta min algorithm
PublikacjaThe paper presents an improved algorithm for calculating the magnitude of complex numbers. This problem, which is a special case of square rooting, occurs for example, in FFT processors and complex FIR filters. The proposed method of magnitude calculation makes use of the modified alpha max and beta min algorithm. The improved version of the algorithm allows to control the maximum magnitude approximation error by using an adequate...
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EDS1-Dependent Cell Death and the Antioxidant System in Arabidopsis Leaves is Deregulated by the Mammalian Bax
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Effects of the polyhistidine tag on kinetics and other properties of trehalose synthase from Deionococcus geothermalis
PublikacjaTwo recombinant trehalose synthases from Deinococcus geothermalis (DSMZ 11300) were compared. A significant influence of the artificial polyhistidine tag was observed in protein constitution. The recombinant trehalose synthase from D. geothermalis with His6 -tag has a higher K m value of 254 mM, in comparison with the wild-type trehalose synthase (K m 170 mM), and displayed a lower activity of maltose conversion when compared...
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Experimental investigation on heat pipes supported by soy wax and lauric acid for electronics cooling
PublikacjaThis paper presents an experimental study of heat pipes for electronics cooling that were supported by energy storage materials (i.e. phase change materials - PCMs) coated at the adiabatic section. The PCMs utilized included two materials, namely lauric acid and soy wax, the latter being considered as a more cost-effective alternative. The study focused on three different powers: 20 W, 25 W, and 30 W. Both heating, cooling, and...
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Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)
Dane BadawczeFrom 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were...
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Total annual EU country support for tax credits and child benefits in EUR (2017)
Dane BadawczeThe inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).
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Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Dane BadawczeThe implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....
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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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Oceny: do czego tak naprawdę motywują uczniów?
WydarzeniaRozprawmy się z mitem ocen jako skutecznym narzędziem w procesie uczenia się.
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Near-Field Wireless Sensing of Plastics and Papers Using Frugal Peel-Off Passive Tag
PublikacjaThis article presents a novel frugal approach of testing plastics and papers using a near-field microwave sensing technique with a peel-off tag. The proposed sensing technique involves two electrical entities: the sensor, which may be regarded as a reader, and a disposable tag. The reader is a modified design of a gap-coupled microstrip line (GCML) sensor, while the passive tag is a standard double-ring complementary split-ring...
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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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Tax on dividend income and income from investments in equity instruments in selected European Union countries
Dane BadawczeThe following data contains the information about the capital gains tax in selected EU countries. Capital gain is understood as an increase in the value of capital, e.g. as a result of an increase in the prices of securities held on the stock exchange, units of funds, exchange rate differences or other assets. This profit may be specified in nominal...
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Lax-Wendroff and McCormack Schemes for Numerical Simulation of Unsteady Gradually and Rapidly Varied Open Channel Flow
PublikacjaTwo explicit schemes of the finite difference method are presented and analyzed in the paper. The applicability of the Lax-Wendroff and McCormack schemes for modeling unsteady rapidly and gradually varied open channel flow is investigated. For simulation of the transcritical flow the original and improved McCormack scheme is used. The schemes are used for numerical solution of one dimensional Saint-Venant equations describing free...
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Implementation of magnitude calculation of complex numbers using improved alpha max plus beta min algorithm
PublikacjaThe paper presents the hardware implementation of the improved alpha max plus beta min algorithm for calculating the magnitude of complex numbers. This version of the algorithm requires the general division which is performed using a noniterative multiplicative division algorithm. We analyze in detail the division algorithm, its error and the impact of finite word-length signal representations on the assumed total computation error....
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Biostability of Tap Water—A Qualitative Analysis of Health Risk in the Example of Groundwater Treatment (Semi-Technical Scale)
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Physicochemical Properties and Application of Silica-Doped Biochar Composites as Efficient Sorbents of Copper from Tap Water
PublikacjaThis article concerns research on new sorption materials based on silica-doped activated carbon. A two-stage synthesis involved pyrolysis of plant material impregnated in a water glass solution , followed by hydrothermal activation of the pyrolysate in KOH solution. The resulting composite can be used as a sorbent in drinking water filters. The proposed method of synthesis enables the design of materials with a surface area...
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Pyrolysis of RDF and Catalytic Decomposition of the Produced Tar in a Char Bed Secondary Reactor as an Efficient Source of Syngas
PublikacjaOne of the technical limitations of refuse-derived fuel (RDF) pyrolysis is the high content of tar in its gas products. In order to resolve this problem, a two-stage RDF pyrolysis with a catalyst based on char from RDF pyrolysis is proposed. This paper presents the results of municipal waste pyrolysis beginning in an oven heated to 480 °C and ending with catalytic tar cracking carried out in the temperature range from 800 to 1000...
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Increased concentration of Taq DNA polymerase as a solution for GC-rich templates from clinical and environmental samples
PublikacjaDNA polymerase is an enzyme which plays crucial role in replication and DNA repair. It found application in PCR (polymerase chain reaction) where catalyses process of in vitro DNA synthesis. To meet the demands posed by mod- ern diagnostic, molecular biology or genetic engineering it is necessary to improve DNA polymerases to obtain new or better features useful in these fields. So far implemented modifications in majority are...
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Evolution of magnetic and transport properties in (Cr1−xMnx)2AlC MAX-phase synthesized by arc melting technique
PublikacjaHerein we initiate a comeback to the arc melting technique to produce MAX-phase solid solutions. Bulk samples of (Cr1−xMnx)2AlC MAX-phase with X = 0, 0.025, 0.05 and 0.1 were synthesized and studied by means of X-ray diffractometry, scanning electron microscopy in combination with energy-dispersive X-ray spectroscopy. Samples were established to be homogeneous with an incorporation of Cr7C3, AlCr2 and Al2O3 secondary phases which...
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Methods of determination of C coefficient for period of rolling vessel in calm water for example of pax cargo ship
PublikacjaThis article presents a different approach to calculate the C coefficient needed to determine the period of own rolling vessel in calm water. The C coefficient is usually adopted as the approximate value from the available literature, usually depending on the type of vessel, and less dependent on the loading condition. In experimental studies of marine properties (seakeeping) often have a problem with the selection of the correct...
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Applicability of edible Candelilla wax composite blended with Bryophyllumpinnatum extract to prolong shelf life of fruits/vegetables
PublikacjaCandelilla wax (CW) is a natural lipid source that can be used to make biodegradable and edible coatings and films for fruits. However, CW alone does not provide sufficient antimicrobial and antioxidant properties to prevent microbial spoilage and oxidative deterioration of fresh products. This study aims at evaluating the applicability of CW blended with Bryophyllum pinnatum extract (BPE), a plant with medicinal and phytochemical...
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The effect of using jug-type water filters on selected metals concentration in tap water – a case study
PublikacjaIn this study, the effect of the filtration process on Na, K, Mg, Ca, Fe and Zn concentration in water, using filters from one of the leading European manufacturers, was investigated. The increase in Na (up to 300%) and K concentration (up to 320%) at the beginning of jug filter usage was reported. A decrease in Ca, Fe and Zn concentration was observed. Standard filters remove 80–90% of Mg from tap water at the beginning of the...
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Taq DNA polymerase fused with DNA binding protein with increased resistance to inhibitors from clinical samples
PublikacjaNowadays PCR method is commonly used in molecular diagnostic. However, in many cases PCR is limited, by the presence of inhibitory substances in biological, soil or food samples Efficiency and fidelity of amplification is strongly connected with DNA polymerase and reaction conditions. To meet the requirements of modern diagnostic methods it is essential to seeking for new DNA polymerases with better properties useful in these field....
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Dlaczego tak mało wiemy o wzroście małych i średnich przedsiębiorstw - subiektywizm w badaniach
PublikacjaRozwój przedsiębiorstwa jako przedmiot badań, doczekał się wielu opracowań literaturowych (patrz: Birch, Storey, Davidsson, Demar, Wiklund, Coad, Wasilczuk, Matejun itd.), jednak cały czas brakuje odpowiedzi na pytanie dlaczego małe firmy wzrastają i jakie czynniki na ten wzrost wpływają. Brak wiedzy na ten temat nie wynika z braku chęci badawczych, a raczej z nadmiaru problemów z takimi badaniami związanymi. Osoby prowadzące badania...
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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)....