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wyświetlamy 1000 najlepszych wyników Pomoc
Wyniki wyszukiwania dla: FISCAL TRANSPARENCY
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Openess and Transparency of Fiscal Reporting in Poland – Assessment and Recommendation
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Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland
PublikacjaResearch background: Financial managers, investors, lenders, counterparties and citizens should have useful, reliable, timely, complete, comparable, readable information on fiscal and monetary policy. The actions taken and instruments used by fiscal and monetary authorities have an important impact on economic conditions. Purpose of the article: The aim of the article is to assess Poland's compliance with international standards...
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Transparency of publicly available information about fiscal and monetary policy in Poland
PublikacjaResearch background: The quality of information provided by fiscal and monetary authorities are important in a democratic state. Ensuring fiscal policy transparency reduces fiscal risk and corruption and promotes public acceptance of fiscal reforms. Ensuring transparency in monetary policy allows market participants to anticipate central bank responses and take their effects into account when making investment and consumption decisions. Aim...
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Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability
PublikacjaAbstract. Goal– The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public f inance in Poland, exacerbated by the COVID-19 crisis. Methods– descriptive analysis, comparative analysis and financial analysis methods were used. Results– fiscal transparency and accountability in...
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Design principles for creating digital transparency in government
PublikacjaUnder pressure to fight corruption, hold public officials accountable, and build trust with citizens, many governments pursue the quest for greater transparency. They publish data about their internal operations, externalize decision-making processes, establish digital inquiry lines to public officials, and employ other forms of transparency using digital means. Despite the presence of many transparency-enhancing digital tools,...
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Transparency of information contained in the state budget from the view of utility for the citizen
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FISCAL STUDIES
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Defending against Fake VIP in Scant-Transparency Information Systems with QoS Differentiation
PublikacjaIn client-server information systems with quality of service (QoS) differentiation, Client may deplete Server’s resources by demanding unduly high QoS level. Such QoS abuse has eluded systematic treatment; known defenses using Client authorization, payments, or service request inspection prior to QoS assignment, are heuristic and environment-specific. We offer a game-theoretic approach on the premise that a service request is occasionally...
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Fiscal decentralization in the European Countries: a cluster analysis approach
PublikacjaThe scope of public authority depend on many factors. One of them is a declaration, usually expressed in the constitution of a given country (Sferlea, 2014, Libman, 2010, Nehmelman, Vetzo, 2016) of the application of the decentralisation principle in the performance of public tasks. Despite this declaration, the structure of the public sector and the tasks carried out at different levels in particular countries are not identical....
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Revista Espanola de la Transparencia
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Preparation and characterization of TiO2/carbon nanowall composite on a transparent substrate
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Enhanced photocatalytic activity of transparent carbon nanowall/TiO2 heterostructures
PublikacjaThe synthesis of novel tunable carbon-based nanostructure represented a pivotal point to enhance the efficiency of existing photocatalysts and to extend their applicability to a wider number of sustainable processes. In this letter, we describe a transparent photocatalytic heterostructure by growing boron-doped carbon nanowalls (B-CNWs) on quartz, followed by a simple TiO2 sol-gel deposition. The effect on the thickness and boron-doping...
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Analysis of Transparent Concrete as an Innovative Material Used in Civil Engineering
PublikacjaSince the dawn of history concrete has been, right behind stone and brick, one of the oldest building materials. The ancient Romans took advantage of its opportunities. They constructed amazing architectural objects, which survived centuries as whole buildings or parts of them. Concrete is so ubiquitous, that when we are walking in a newer districts of cities we are virtually surrounded by concrete from everywhere. Sometimes...
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Lebensmittel Licht. Im Spannungsfeld von Transparenz und Reflexion.
PublikacjaUnbestrittenes Kriterium für ein gutes Lichtklima und Wohlbefinden ist die Orientierung am Tageslicht. Tageslicht ist unser großer Anhaltspunkt, denn es hat die Evolution des Menschen ganz wesentlich beeinflusst: unseren Lebensrhythmus, die Wahrnehmung, unsere Emotionen and Stimmungen.
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THE RISE OF FISCAL OPACITY IN POLAND IN THE ERA OF THE COVID-19 PANDEMIC
PublikacjaResearch background: The quality of information provided by the fiscal authorities and the correct flow of this information between them and the society are very important especially in times of crisis, when there is an imbalance in public finances and an increasing public debt. Ensuring fiscal transparency (transparency of public finances) reduces fiscal risk and corruption and supports public acceptance of fiscal reforms. Purpose...
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Giant increase of optical transparency for Zn-rich CaxZn1−xO on Al2O3 (0001) grown by pulsed laser deposition
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Properties of nanocrystalline TiO2:V thin films as a transparent semiconducting oxides
Publikacjaw pracy zaprezentowano wyniki badań cienkich warstw tlenku tytanu domieszkowanego wanadem. badany materiał charakteryzowano pod kątem wykorzystania, jako przezroczysty tlenek półprzewodnikowy (tos). warstwy zostały naniesione metodą rozpylania magnetronowego na szklane podłoża.
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Transparent thin films of Cu-TiO2 with visible light photocatalytic acitivity
PublikacjaThin films of Cu–TiO2 with a high level of transparency were prepared by a dip-coating procedure on the glass surface. CuCl2 was used as a copper precursor added during sol – gel synthesis of TiO2. The extension of optical absorption into the visible region of as-prepared thin films was indicated by UV/Vis spectroscopy. Only the anatase phase was detected by X-ray di ffraction analysis (XRD). The presence of copper in the structure...
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Optical and electrical properties of ultrathin transparent nanocrystalline boron-doped diamond electrodes
PublikacjaThe optical properties of ultrathin (less than 100 nm) boron-doped nanocrystalline diamond (B-NCD) film were investigated in a wavelength range of 200 ÷ 20000 nm. The B-NCD refractive index showed values close to that of monocrystalline diamond (n = 2.45) in a broad wavelength range (450 ÷ 4000 nm). A transmittance up to 70% and the average film thickness of 70 nm were achieved. A special cone-shaped shim was used in the deposition...
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Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour
PublikacjaDuring the economic downturn caused by the COVID-19 pandemic, the amount and structure of tax burdens imposed by the state on businesses continue to increase, as shown on the example of the newly introduced sugar fee. A new tax-related burden imposed on businesses and consumers producing and consuming sugar-sweetened beverages appeared at the beginning of 2021. The aim of the paper is to present the fiscal burdens that accompany...
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Optically transparent boron-doped nanocrystalline diamond films for spectroelectrochemical measurements on different substrates
PublikacjaFabrication process of optically transparent boron nanocrystalline diamond (BNCD) electrode on silicon and quartz substrate was shown. The B-NCD films were deposited on the substrates using Microwave Plasma Assisted Chemical Vapor Deposition (MWPACVD) at glass substrate temperature of 475 ºC. A homogenous, continuous and polycrystalline surface morphology with high sp3 content in B-NCD films and film thickness depending from substrate...
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Tailoring Electro/Optical Properties of Transparent Boron-Doped Carbon Nanowalls Grown on Quartz
PublikacjaCarbon nanowalls (CNWs) have attracted much attention for numerous applications in electrical devices because of their peculiar structural characteristics. However, it is possible to set synthesis parameters to vary the electrical and optical properties of such CNWs. In this paper, we demonstrate the direct growth of highly transparent boron-doped nanowalls (B-CNWs) on optical grade fused quartz. The effect of growth temperature...
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New Transparent Flame-Retardant (FR) Coatings Based on Epoxy-Aluminum Hypophosphite Nanocomposites
PublikacjaThe present study investigated the flame-retardant (FR) effect of transparent epoxy coating containing aluminum hypophosphite (AHP) nanoparticles (NPs) on polylactic acid (PLA) sheets used as a typical model of combustible polymeric material. First, AHP NPs (≤60 nm) were prepared by a specific two-stage wet milling process and deeply analyzed (morphology, thermal/mechanisms of degradation under nitrogen and air). The thermal properties...
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An attempt to mechanistically explain the viscoelastic behavior of transparent epoxy/starch-modified ZnO nanocomposite coatings
PublikacjaThe effects of bare and starch-modified ZnO (ZnO-St) nanoparticles on viscoelastic and mechanical properties are studied by dynamic mechanical and tensile analyses. Transparent epoxy-based nanocomposite films are prepared by incorporating bare or starch-modified ZnO particles into the epoxy matrix. The results demonstrated that ZnO particles hindered the curing reactions and hence the final properties of the cured epoxy. As a result,...
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Comparison of ZnO:Al, ITO and carbon nanotube transparent conductive layers in flexible solar cells applications
PublikacjaW artykule zostały przetestowane różne typy transparentnych elektrod z uwagi na właściwości mechaniczne, optyczne oraz elektryczne. Wszystkie przebadane materiały zostały nałożone w postaci warstw na podłoża elastyczne. Otrzymane wyniki zostały porównane z danymi dla podłoży sztywnych.
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Chromatic monitoring technique for thickness measurementof thin transparent films.IV Workshopon Atomic and Molecular Physics.
PublikacjaW pracy opisano nową technikę monitorowania grubości cienkich warstw podczas procesu ich syntezy. Jest to optyczna metoda oparta na zdegenerowanej analizie widmowej tzw. modulacji chromatycznej. Umożliwia ona precyzyjny ciągły pomiar zmian grubości wzrastających warstw stosowanych w optyce.
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From structure to luminescence investigation of oxyfluoride transparent glasses and glass-ceramics doped with Eu3+/Dy3+ ions
PublikacjaGlasses and glass-ceramics with nominal composition 73 TeO2– 4BaO– 3Bi2O3–18SrF2-2RE2O3 (where RE = Eu, Dy) have been synthesized by conventional melt-quenching technique and subsequent heat treatment at 370 °C for 24 h in air atmosphere. Various Eu3+ to Dy3+ molar ratio have been applied to investigate luminescence properties in both glass and glass-ceramic matrices. Especially, white light emission through simultaneous excitation...
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Auditory-visual attention stimulator
PublikacjaNew approach to lateralization irregularities formation was proposed. The emphasis is put on the relationship between visual and auditory attention stimulation. In this approach hearing is stimulated using time scale modified speech and sight is stimulated by rendering the text of the currently heard speech. Moreover, displayed text is modified using several techniques i.e. zooming, highlighting etc. In the experimental part of...
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Soiling Effect Mitigation Obtained by Applying Transparent Thin-Films on Solar Panels: Comparison of Different Types of Coatings
PublikacjaDust accumulation on the front cover of solar panels is closely linked to location and orientation of photovoltaic (PV) installation. Its build-up depends on the module tilt angle, frequency of precipitation, humidity, wind strength and velocity, as well as grain size. Additionally, soil composition is determined by solar farm surroundings such as local factories, agricultural crops, and traffic. Over time, molecules of atmospheric...
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Transparent nanocomposite coatings based on epoxy and layered double hydroxide: Nonisothermal cure kinetics and viscoelastic behavior assessments
PublikacjaLayered double hydroxide (LDH) has a particular place in clay family because of its flame retardant action. The nanoplatelet-like structure of LDH makes possible development of polymer composites with cationic or anionic nature structures in which macromolecules are positioned in between nanoplatelet galleries. In this work, neat epoxy and its transparent nanocomposite coatings with sodium dodecylbenzene sulfonate (SDBS)-modified...
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Semi-transparent ordered TiO2 nanostructures prepared by anodization of titanium thin films deposited onto the FTO substrate
PublikacjaIn a significant amount of cases, the highly ordered TiO2nanotube arrays grow through anodic oxidationof a titanium metal plate immersed in electrolyte containing fluoride ions. However, for some practicalapplications, e.g. solar cells or electrochromic windows, the semi-transparent TiO2formed directly onthe transparent, conductive substrate is very much desired. This work shows that high-quality Ti coatingcould be formed at room...
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Characterization of Optical and Electrical Properties of Transparent Conductive Boron-Doped Diamond thin Films Grown on Fused Silica
PublikacjaA conductive boron-doped diamond (BDD) grown on a fused silica/quartz has been investigated. Diamond thin films were deposited by the microwave plasma enhanced chemical vapor deposition (MW PECVD). The main parameters of the BDD synthesis, i.e. the methane admixture and the substrate temperature were investigated in detail. Preliminary studies of optical properties were performed to qualify an optimal CVD synthesis and film parameters...
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Tuning of the Electrochemical Properties of Transparent Fluorine-doped Tin Oxide Electrodes by Microwave Pulsed-plasma Polymerized Allylamine
PublikacjaWe report here the dry, one-step, and low-temperature modification of FTO surfaces using pulsed plasma polymerization of allylamine (PPAAm). PPAAm/FTO surfaces were characterized by X-ray photoelectron spectroscopy, spectroscopic ellipsometry, and contact angles to understand the morphological, structural, and optical properties. FTO were coated with a very thin layer of adherent cross-linked, pinhole-, and additive-free allylamine...
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Fiscal Contractions in Eurozone in the Years 1995–2013: Can Non-Keynesian Effects Be Helpful in Future Deleverage Process?
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Systems of General Grants for Local Governments in Selected EU Countries Against the Background of the General Theory of Fiscal Policy
PublikacjaFiscal policy, including its expenditure aspect, is often discussed and analysed from a variety of angles in the literature on public finances, undoubtedly due to the major importance of this topic. However, not all areas of the expenditure part of fiscal policy have been subjected to in-depth analysis. One of the less discussed tools of fiscal policy consists of general purpose transfers, which are a certain type of expenditure...
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Visual Cognition
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VISUAL NEUROSCIENCE
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Visual Anthropology
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Visual communication
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VISUAL COMPUTER
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Imaginario Visual
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Visual Ethnography
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Visual Studies
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Visual History
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Visual Informatics
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Visual impairment and traits of autism in children
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Dynamic Semantic Visual Information Management
PublikacjaDominant Internet search engines use keywords and therefore are not suited for exploration of new domains of knowledge, when the user does not know specific vocabulary. Browsing through articles in a large encyclopedia, each presenting a small fragment of knowledge, it is hard to map the whole domain, see relevant concepts and their relations. In Wikipedia for example some highly relevant articles are not linked with each other....
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Automatic audio-visual threat detection
PublikacjaThe concept, practical realization and application of a system for detection and classification of hazardous situations based on multimodal sound and vision analysis are presented. The device consists of new kind multichannel miniature sound intensity sensors, digital Pan Tilt Zoom and fixed cameras and a bundle of signal processing algorithms. The simultaneous analysis of multimodal signals can significantly improve the accuracy...
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Objectivization of Audio-Visual Correlation analysis
PublikacjaSimultaneous perception of audio and visual stimuli often causes the concealment or misrepresentation of information actually contained in these stimuli. Such effects are called the ''image proximity effect'' or the ''ventriloquism effect'' in literature. Until recently, most research carried out to understand their nature was based on subjective assessments. The Authors of this paper propose a methodology based on both subjective...
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Visual Features for Endoscopic Bleeding Detection
PublikacjaAims: To define a set of high-level visual features of endoscopic bleeding and evaluate their capabilities for potential use in automatic bleeding detection. Study Design: Experimental study. Place and Duration of Study: Department of Computer Architecture, Faculty of Electronics, Telecommunications and Informatics, Gdansk University of Technology, between March 2014 and May 2014. Methodology: The features have...