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Wyniki wyszukiwania dla: tax collection
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublikacjaThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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Collection and Curation
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Collection Management
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Collection Building
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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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Green Sample Collection
PublikacjaThe term of “green sample collection” is directly associated with both passive and dynamic analytical tools which allow for simultaneous management of the stage of collection and isolation and/or enrichment of a broad spectrum of chemical compounds from environmental samples. The use of passive sampling techniques at the stage of sample collection makes it possible to obtain in a simple yet inexpensive manner an analytical information...
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Journal of the David Collection
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Journal of Tax Administration
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AUSTRALIAN TAX REVIEW
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EC Tax Review
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EJournal of Tax Research
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Journal of Tax Reform
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Nordic Tax Journal
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British Tax Review
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NATIONAL TAX JOURNAL
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World Tax Journal
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CONNECTION SCIENCE
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Surrey Archaeological Collections
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Sussex Archaeological Collections
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Journal of History of Collections
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Chemical Data Collections
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COLLECTION OF CZECHOSLOVAK CHEMICAL COMMUNICATIONS
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From the Concept to Results: A Case Study on the Collection Development for the ODC–Opening Day Collection at Qatar National Library
Publikacja"A library collection should fit the mission for which it is created. The number of books it holds does not determine its worth." (E. J. Loveland, 2000) If so, how do we create a national library, and how do we build its collection from scratch without making many mistakes? Since 2012, when the plans for the new national library were announced, Qatar National Library (QNL) envisioned as carrying out its mission to "spread knowledge,...
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BOOK COLLECTOR
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublikacjaObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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System of breath collection and analysis for diseases detection
PublikacjaCollection and study of composition of the exhaled air is now intensively investigated to develop non-invasive medical diagnostics based on presence of metabolic compounds in the exhaled air. The process of collecting and processing of the exhaled air must fulfill relevant conditions to achieve satisfactory results. The paper presents the system of collecting samples of exhaled breath and the proposed methods of its analysis, using...
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Connection graphs
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INTERNATIONAL TAX AND PUBLIC FINANCE
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Depreciation - underestimated tax optimization tool
PublikacjaOptymalizacja podatkowa zmierza i pozwala na zmniejszenie obciążeń podatkowych a tym samym na zwiększenie zysku podmiotu gospodarczego. Prowadzenie działalności gospodarczej zazwyczaj wymaga zaangażowania odpowiednio dużych środków finansowych w zakupy składników majątkowych zaliczanych do środków trwałych. Te odnoszone są w koszty działalności poprzez odpisy amortyzacyjne, które stanowią istotny element całości kosztów prowadzonej...
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Simple connection matrices
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Influence of Toll Collection Method on Motorways on Traffic Safety and Efficiency
PublikacjaThe paper presents the results of the effectiveness analysis for various forms of toll collection on motorway gates and their impact on safety and efficiency of traffic. The results from field tests that were performed on the A1 motorway in Rusocin were used for the analysis. The research included the analysis of the video image of driver behaviour on the way to the toll booths and at toll booths. The PTV VISSIM tool was used to...
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SiMiSnoRNA: Collection of siRNA, miRNA, and snoRNA database for RNA Interference
PublikacjaObjective:The discovery of sequence specific gene silencing which occurs due to the presence of double-stranded RNAs has considerable impact on biology, revealing an unknown level of regulation of gene expression. This process is known as RNA interference (RNAi) or RNA silencing in which RNA molecules inhibit gene expression, typically by causing the destruction of specific mRNA molecule. Two types of small RNA molecules - small...
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Cyanobacterial and Algal Strains in the Culture Collection of Baltic Algae (CCBA)
PublikacjaThe dataset titled Microalgal strains from “Culture Collection of Baltic Algae (CCBA)” is a representation of cyanobacterial and microalgal cultures isolated from the Baltic Sea. It is a unique catalogue of strains of the dominant and rare species found in the Baltic phytoplankton and microphytobenthos assemblages. The main purpose of the collection is to extend the knowledge on the Baltic microbial communities by providing...
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LNCS Transactions on Computational Collective Intelligence
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Interactive Information Search in Text Data Collections
PublikacjaThis article presents a new idea for retrieving in text repositories, as well as it describes general infrastructure of a system created to implement and test those ideas. The implemented system differs from today’s standard search engine by introducing process of interactive search with users and data clustering. We present the basic algorithms behind our system and measures we used for results evaluation. The achieved results...
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Towards Effective Processing of Large Text Collections
PublikacjaIn the article we describe the approach to parallelimplementation of elementary operations for textual data categorization.In the experiments we evaluate parallel computations ofsimilarity matrices and k-means algorithm. The test datasets havebeen prepared as graphs created from Wikipedia articles relatedwith links. When we create the clustering data packages, wecompute pairs of eigenvectors and eigenvalues for visualizationsof...
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Correction to: Serialization for Property Graphs
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Collective Uncertainty Entanglement Test
PublikacjaFor a given pure state of a composite quantum system we analyze the product of its projections onto aset of locally orthogonal separable pure states. We derive a bound for this product analogous to theentropic uncertainty relations. For bipartite systems the bound is saturated for maximally entangled statesand it allows us to construct a family of entanglement measures, we shall call collectibility. As thesequantities are experimentally...
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Collective creativity in management science
PublikacjaPurpose: The purpose of this paper is to establish the current state of knowledge on collective creativity in management science on the basis of a systematic literature review. Methodology: A systematic review was performed based on the three-step SPL procedure proposed by Tranfield et al. (2003). Two databases (Scopus and Web of Science) were searched electronically up until March 2022. Based on the secondary data a literature...
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Correction methods in impedance spectroscopy
PublikacjaW pracy przedstawiono trzy grupy metod, ktÓre mogą być zastosowane do korekcji danych pomiarowych uzyskanych za pomoca spektroskopii impedancyjnej.
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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublikacjaThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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Deep Data Analysis of a Large Microarray Collection for Leukemia Biomarker Identification
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Model of the hydraulic pump powertrain of refuse collection vehicle compaction mechanism
PublikacjaW pracy przedstawiono symulację pracy układu napędowego pompy hydraulicznej mechanizmu prasującego śmieciarki oraz wpływ różnych konfiguracji elementów składowych tego urządzenia na zużycie paliwa silnika napędowego w warunkach przyjętego cyklu obciążenia. W tym celu wykorzystano model układu napędowego pompy hydraulicznej mechanizmu prasującego śmieciarki w formie grafów wiązań oraz wyniki pomiarów ciśnienia roboczego w siłownikach...
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Collection efficiency in narrow electrostatic precipitators with a longitudinal or transverse wire electrode
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Collection Efficiency in Narrow Electrostatic Precipitators with a Longitudinal or Transverse Wire Electrode
PublikacjaRecently narrow electrostatic precipitators (ESPs) have become a subject of interest because of their possible application in diesel engine exhaust systems. In this work, results of particle collection efficiency measurements in narrow electrostatic precipitators for negative and positive dc voltage polarity are presented. The ESP usedin this work was a parallelepiped equipped with wire discharge electrode and two collecting plate-electrodes....
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Analysis and bioanalysis: an effective tool for data collection of environmental conditions and processes
PublikacjaReliable information that allows us to estimate the state of the environment and to forecast changes in the ecosystem are constantly required. Increasing environmental consciousness and dynamic development of analytical techniques are the main reasons for determining the wide range of pollutants occurring at very low concentrations in complex matrix samples. The presence and concentration of many of those pollutants in the environment...
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Innovative system for energy collection and management integrated within a photovoltaic module
PublikacjaThe dynamic development of battery technology and design based on the flow of lithium ions, mainly driven by the needs of the automotive industry, leads to the conclusion that these batteries are becoming a more viable alternative to traditional lead-acid batteries. Their use is driven by the ability to quickly charge and discharge, a higher durability, maintenance-free operation, much smaller dimensions and lighter weight. The...
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Application of Multiplicative Drift Correction and Component Correction methods on simulated gas sensor array responses
PublikacjaSensor response drift is one of the most challenging problems in gas-analyzing systems. Such systems, commonly called electronic noses, are expected to be reliable and reproducible in the long term. Due to the drift phenomena, electronic noses usability is limited to the relatively short period of time, and frequent recalibrations of device are required. Because it is very hard to fabricate sensors without drift, this phenomenon...
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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublikacjaThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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ATA Journal of Legal Tax Research
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