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Wyniki wyszukiwania dla: TAX MORALITY
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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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DEVONIAN SILICICLASTIC ROCKS OF THE BABÍ LOM LOCALITY (SOUTHERN MORAVIA, CZECH REPUBLIC): SEDIMENTARY ENVIRONMENT RECONSTRUCTION AND PROVENANCE STUDY
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Effect of shallow traps on admittance spectra of the system carrying SCLC and on values of charge carrier mobility extracted from susceptance
PublikacjaThe work concerns small-signal spectra of space-charge-limited current below threshold frequency (ft) of shallow traps. It is shown that below ft the small-signal concentration of trapped charge carriers is proportional to and in phase with small-signal concentration of free charge carriers, so there is no room for “slow shallow traps”. Conductance can be reduced by the traps, however no change in the range of real capacitance...
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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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Microwave plasma application in decomposition and steam reforming of model tar compounds
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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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The Impact of the Quality of Tap Water and the Properties of Installation Materials on the Formation of Biofilms
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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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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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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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Indywidualna wystawa "Lubię wracać tam, gdzie byłem", Galeria Żak
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Long-term mortality after transcatheter aortic valve implantation for aortic stenosis in immunosuppression-treated patients: a propensity-matched multicentre retrospective registry-based analysis
PublikacjaIntroduction Data regarding patients with a previous medical record of immunosuppression treatment who have undergone transcatheter aortic valve implantation (TAVI) are limited and extremely inconclusive. Available studies are mostly short term observations; thus there is a lack of evidence on efficacy and safety of TAVI in this specific group of patients. Aim To compare the in-hospital and long-term outcomes between patients...
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30-day morbidity and mortality of sleeve gastrectomy, Roux-en-Y gastric bypass and one anastomosis gastric bypass: a propensity score-matched analysis of the GENEVA data
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Effect of electrode resistance on admittance spectra of planar organic device carrying SCLC and on charge carrier mobility extracted from susceptance
PublikacjaThe work presents small signal admittance spectra of a sandwich system with thin organic layer carrying a space charge limited current. The effect of series resistance of electrodes on the spectra is discussed. Spectra of small signal capacitance are added to get more detailed insight. The analysis performed shows that the series resistance can affect both parts of small signal response within a whole range of frequency. Moreover,...
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The Determinants of False Self-Employment: A Survey of Polish Enterprises
PublikacjaThe main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show...
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Sylwester Kaczmarek dr hab. inż.
OsobySylwester Kaczmarek ukończył studia w 1972 roku jako mgr inż. Elektroniki, a doktorat i habilitację uzyskał z technik komutacyjnych i inżynierii ruchu telekomunikacyjnego w 1981 i 1994 roku na Politechnice Gdańskiej. Jego zainteresowania badawcze ukierunkowane są na: sieci IP QoS, sieci GMPLS, sieci SDN, komutację, ruting QoS, inżynierię ruchu telekomunikacyjnego, usługi multimedialne i jakość usług. Aktualnie jego badania skupiają...
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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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Anna Mietlarek-Kropidłowska dr inż.
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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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Investigation of the Dynamism of Nanosized SOA Particle Formation in Indoor Air by a Scanning Mobility Particle Sizer and Proton-Transfer-Reaction Mass Spectrometry
PublikacjaTerpenes are VOCs of particular importance, since they are emitted from a wide range of indoor sources and are considered to be precursors of Secondary Organic Aerosol (SOA) formation. It has been proven that SOA particles, especially nanosized ones, pose a threat to human health. In this research, experiments with the application of an environmental chamber and real-time measurement techniques were carried out to investigate in...
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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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EDS1-Dependent Cell Death and the Antioxidant System in Arabidopsis Leaves is Deregulated by the Mammalian Bax
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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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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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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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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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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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Multi-modality imaging in the CIRCULATE-AMI pilot study cohort: a framework for an imaging-based randomized controlled trial of Wharton jelly mesenchymal stem cell use to stimulate myocardial repair/regeneration
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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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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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Profilowe rozmieszczenie oraz mobilność wanadu w glebach leśnych o zróżnicowanym uziarnieniu/Distribution and Mobility of Vanadium in Profiles of Forest Soils of Various Texture
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New Technologies Mobility and Security
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Mobility in Databases and Distributed Systems
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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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Motility activity, slime production, biofilm formation and genetic typing by ERIC-PCR for Pseudomonas aeruginosa strains isolated from bovine and other sources (human and environment)
PublikacjaThe molecular-typing strategy, ERIC-PCR was used in an attempt to determine the genomic relationship of 28 P. aeruginosa strains isolated from faeces of healthy bovine, bovine mastitis and from faeces of hospital patients as well as from environment. ERIC-PCR fingerprinting revealed large molecular differentiation within this group of isolates. Twenty two out of 28 strains tested generated unique patterns of DNA bands and only...
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Connected & Automated Urban Mobility, Zombie Cars and Kitchen Knives: Will Autonomous Automobiles, Self-Driving Car-Sharing and Ride-Hailing, and Driverless Shuttles Harm Cities?
PublikacjaThere is a deficiency of supportive evidence to verify thesis that cities are prepared for mobility revolution which already begun and will advance exponentially. Furthermore, present revisions mostly emphasize how emerging mobility solutions will alter transport efficiency or affect mass transit usage, rather than on urban morphology, metropolitan society, nor local communities. Author is thoroughly concerned that municipalities...
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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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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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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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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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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...