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Wyniki wyszukiwania dla: tax collection
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Architektura jako sztuka - ależ tak! Dziś wobec wczoraj
Publikacjawciąż toczy sie spór o artystyczna stronę działalności architektów i w zwiazku z tym czynnika sztuki w architekturze; jeszcze jeden glos w dyskusji.
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Applications of the max-min fairness principle in telecommunication network design
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A polynomial algorithm for solving a general max‐min fairness problem
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Herbarium of Division of Marine Biology and Ecology University of Gdańsk (DMBE)
Dane BadawczeHerbarium of Division of Marine Biology and Ecology University of Gdańsk (DMBE) is a research herbarium encompassing specimens of vascular plants and algae hosted by the Laboratory of Marine Plant Ecology at University of Gdańsk, Poland. The aim of Herbarium is to preserve marine plant and algae collections mostly from the Gulf of Gdańsk, but the herbarium...
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Experimental and numerical study of thermal and electrical potential of BIPV/T collector in the form of air-cooled photovoltaic roof tile
PublikacjaAmong renewable energy sources, Building-Integrated Photovoltaic/Thermal (BIPV/T) systems are gaining increasing interest. To improve their economic competitiveness, technologies that increase their efficiency are searched for. The paper is devoted to evaluating the impact of various air-cooling configurations on the thermal and electrical performance of a photovoltaic roof tile. A numerical model of the own experimental system...
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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 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 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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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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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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Multiple group membership and collective actions of opinion-based internet groups: The case of protests against abortion law restriction in Poland
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Correction to: Plasma free amino acid profiling as metabolomic diagnostic and prognostic biomarker in paediatric cancer patients: a follow-up study
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Correction: Surgeons’ perspectives on artificial intelligence to support clinical decision-making in trauma and emergency contexts: results from an international survey
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Enhancing seismic performance of steel buildings having semi-rigid connection with infill masonry walls considering soil type effects
PublikacjaUnpreventable constructional defects are the main issues in the case of steel Moment-Resisting Frames (MRFs) that mostly occur in the rigidities of beam-to-column connections. The present article aims to investigate the effects of different rigidities of structures and to propose Infill Masonry Walls (IMWs) as retrofitting strategy for the steel damaged buildings. A fault or failure to meet a certain consideration of the soil type...
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Enhancing Seismic Performance of Semi-rigid Connection Using Shape Memory Alloy Bolts Considering Nonlinear Soil–Structure Interaction
PublikacjaSteel Moment-Resisting Frames (SMRFs) have their lateral resistance for their rigid connections, while real conditions have shown that the rigidity of a connection depends on the bolts and the end-plate thickness, which may not provide the assumed rigidity in design process. In this research, the main goal is to enhance the semi-rigid connections using shape memory alloy (SMA) bolts and explore their effects on the seismic limit-state...
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An experimental investigation on the effect of new continuous core-baffle geometry on the mixed convection heat transfer in shell and coil heat exchanger
PublikacjaIn the article, the authors presented the influence of continuous core-baffle geometry at mixed convection heat transfer in shell and coil heat exchanger. Experiments were carried out for a large power range, i.e. from 100W to 1200W and mass flow rates ranging from 0.01 kg/s to 0.025 kg/s. During the experiments, the mass flow rate of cooling water, the temperature of water at the inlet and outlet as well as the wall temperature...
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Fragment prywatnego księgozbioru gdańskiego kupca George'a Tönnigesa zachowany w zbiorach Biblioteki Gdańskiej PAN
PublikacjaIn the present holdings of the Gdańsk Library of the Polish Academy of Sciences beside the historical book collections once belonging to Gdańsk patricians (e.g. J. Uphagen, M. Hanow, W. Schlieff and A. Rosenberg), there are remains of a less known private book collection belonging in the 18th century to George Tönniges, a representative of the Gdańsk patriciate. On the one side, these several prints, fortunately survived up till...
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Bożena Kostek prof. dr hab. inż.
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Anna Rzeczycka dr hab.
OsobyAnna Rzeczycka jest zastępcą kierownika Katedry Finansów na Wydziale Ekonomii i Zarządzania Politechniki Gdańskiej. Publikacje sytuują się w dziedzinie nauk społecznych w zakresie dyscypliny ekonomia i finanse. Obejmują one książki, monografie, artykuły, publikacje i redakcje naukowe monografii i zeszytów naukowych. Liczbowo obejmuje on następujące pozycje: 12 monografii i podręczników, 115 publikacji w czasopismach naukowych,...
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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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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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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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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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Correction to: Type 2 Diabetes Mellitus and Preoperative HbA1c Level Have no Consequence on Outcomes after Laparoscopic Sleeve Gastrectomy—a Cohort Study
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Correction to: The Operative management in Bariatric Acute abdomen (OBA) Survey: long-term complications of bariatric surgery and the emergency surgeon’s point of view
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On Decision-Making Strategies for Improved-Reliability Size Reduction of Microwave Passives: Intermittent Correction of Equality Constraints and Adaptive Handling of Inequality Constraints
PublikacjaDesign optimization of passive microwave components is an intricate process, especially if the primary objective is a reduction of the physical size of the structure. The latter has become an important design consideration for a growing number of modern applications (mobile communications, wearable/implantable devices, internet of things), where miniaturization is imperative due to a limited space allocated for the electronic circuitry....
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Methodology for the Correction of the Spatial Orientation Angles of the Unmanned Aerial Vehicle Using Real Time GNSS, a Shoreline Image and an Electronic Navigational Chart
PublikacjaUndoubtedly, Low-Altitude Unmanned Aerial Vehicles (UAVs) are becoming more common in marine applications. Equipped with a Global Navigation Satellite System (GNSS) Real-Time Kinematic (RTK) receiver for highly accurate positioning, they perform camera and Light Detection and Ranging (LiDAR) measurements. Unfortunately, these measurements may still be subject to large errors-mainly due to the inaccuracy of measurement of the optical...
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Tax discount for children deducted from income in selected EU countries, available according to the criterion of the number of children (in EUR) in 2017
Dane BadawczeDespite the far-reaching harmonization of collection mechanisms and the amount of VAT and excise duty rates in the European Union, individual countries, as a rule, conduct individual income tax policies, including a system of reliefs and exemptions. It is worth noting that, as shown below, each European Union country uses at least one method of supporting...
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Author Correction: Decreased integrity of exercise-induced plasma cell free nuclear DNA – negative association with the increased oxidants production by circulating phagocytes
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Correction: Titania nanotubes infiltrated with the conducting polymer PEDOT modified by Prussian blue – a novel type of organic–inorganic heterojunction characterised with enhanced photoactivity
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Correction: Synergistic effect of carbon fibers and carbon nanotubes on improving thermal stability and flame retardancy of polypropylene: a combination of a physical network and chemical crosslinking
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Mixed Convection in Lid-Driven “T” Shallow Cavity Heated From Bottom and Filled by Two Immiscible Fluids of Air and Al2O3-Water Nanofluid
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Correction: Białowiec, A., et al. The Oxygen Transfer Capacity of Submerged Plant Elodea densa in Wastewater Constructed Wetlands. Water, 2019, 11, 575
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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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Introduction of SAF-T in selected European countries together with applicable national names
Dane BadawczeAmong the methods used by individual countries in norder to seal the tax collection the introduction of the Standard Audit File for Tax is one of the most important ones.
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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.