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Wyniki wyszukiwania dla: tax opinions
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Opinions on the technologically-dependent society.
PublikacjaPraca prezentuje opinie na temat wzajemnego powiązania i uzaleznienia społeczeństw i jednostek od środków techniki informacyjnej i telekomunikacji. Opinie przedstawuiają naukowcy z kilku krajów świata, reprezentujący różne dziedziny nauki i pochodzący z bardzo różniących się kulturowo miejsc
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Keystroke Dynamics Patterns While Writing Positive and Negative Opinions
PublikacjaThis paper deals with analysis of behavioural patterns in human–computer interaction. In the study, keystroke dynamics were analysed while participants were writing positive and negative opinions. A semi-experiment with 50 participants was performed. The participants were asked to recall the most negative and positive learning experiences (subject and teacher) and write an opinion about it. Keystroke dynamics were captured and...
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Delivering bad news: patient's perspective and opinions
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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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Influence of an Interview Location on Opinions about the Ecosystem Services Provided by Trees
PublikacjaCollecting opinions regarding environmental management is essential, particularly in urban areas where space is limited, and interests often collide. However, the impact of the conditions in which the research is conducted on opinions and preferences elicited via surveys and interviews about the environment is usually taken for granted. The recent development of computer-aided survey methods allows a simulation of an environment,...
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The Method of a Two-Level Text-Meaning Similarity Approximation of the Customers’ Opinions
PublikacjaThe method of two-level text-meaning similarity approximation, consisting in the implementation of the classification of the stages of text opinions of customers and identifying their rank quality level was developed. Proposed and proved the significance of major hypotheses, put as the basis of the developed methodology, notably about the significance of suggestions about the existence of analogies between mathematical bases of...
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Postmortem Determination of Short-Term Markers of Hyperglycemia for the Purposes of Medicolegal Opinions
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Previous Opinions is All You Need - Legal Information Retrieval System
PublikacjaWe present a system for retrieving the most relevant legal opinions to a given legal case or question. To this end, we checked several state-of-the-art neural language models. As a training and testing data, we use tens of thousands of legal cases as question-opinion pairs. Text data has been subjected to advanced pre-processing adapted to the specifics of the legal domain. We empirically chose the BERT-based HerBERT model to perform...
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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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On the Agile Mindset of an Effective Team – An Industrial Opinion Survey
PublikacjaIn this paper we present the results of an opinion survey among 52 agile practitioners who evaluated the importance of 26 selected elements of the agile mindset to the effectiveness of an agile team. In total, we have identified 70 unique agile mindset elements based on 11 literature sources and 5 interviews with industry experts. 7 elements belonged to the “support for business goals” category, 20 to the “relationships within...
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Factors disturbing Internet usage in opinion of elderly users
PublikacjaInternet became truly widespread in modern societies. This created its huge economic potential, which is widely used, especially in traditionally communication-oriented societies like USA and Scandinavian countries. This trend enables to create economic growth even despite of worldwide economic slowdown.Together with demographic changes this raise the necessity of research on how older users perceive modern, Internet-based tools...
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Education of Logisticians in Poland: Problems and Prospects in Students’ Opinion
PublikacjaLogistics is one of the key sectors of the Polish economy. Its value reflects not only its own capacity, but also the role it plays in ensuring the proper functioning of the entire economy. The rapid development of the industry and the highest demands on logistics solutions bring to the fore the problem of preparing a new generation of specialists in logistics. That is why the question of compliance to learning expectations of...
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Medical students' knowledge and opinions about rare diseases: A case study from Poland
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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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INTERNATIONAL TAX AND PUBLIC FINANCE
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Iranian future healthcare professionals' knowledge and opinions about rare diseases: cross-sectional study
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Data from the Survey on Entrepreneurs’ Opinions on Factors Determining the Employment of the Gdańsk University of Technology Graduates
PublikacjaThe dataset includes data from a survey on factors determining the employment of the Gdańsk University of Technology (Gdańsk Tech) graduates’ in the opinion of entrepreneurs. The survey was conducted in 2017. The research sample included 102 respondents representing various firms from the Pomeranian Voivodeship, Poland. The study concerned i.a. factors determining the decision to hire a candidate, methods of recruiting employees,...
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To donate or not to donate? Future healthcare professionals’ opinions on biobanking of human biological material for research purposes
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In search of the new: American volunteers’ opinions about their participation in the Teaching English in Poland (TEIP) Program
PublikacjaThe Teaching English in Poland (TEIP) program relies on summer camps during which native English speakers, American volunteers, teach Polish children and adolescents using the language immersion method – during everyday activities, sports and art classes, and similar occasions. A vital aspect of the evaluation of the program is researching its impact on the young people; however, the opinions of the volunteers regarding their...
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Iranian future healthcare professionals’ knowledge and opinions about rare diseases: cross‑sectional study
PublikacjaBackground: Rare diseases are a new global health priority, requiring evidence-based estimates of the global prevalenceof diseases to inform public policymakers and provide a serious challenge to the healthcare system that must not be ignored. The purpose of this study is to investigate Iranian future healthcare professionals’ knowledge and opinions about rare diseases.Results: A total of 6838 students responded...
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To donate or not to donate? Future healthcare professionals’ opinions on biobanking of human biological material for research purposes
PublikacjaBackground Over the last few decades biobanks have been recognised as institutions that may revolutionisebiomedical research and the development of personalised medicine. Poland, however, still lacks clear regulationsregarding the running of biobanks and the conducting of biomedical research. While the awareness of the generalpublic regarding biobanks is low, healthcare professions and medical students also...
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The future of the logistician education in Poland and Ukraine: comparative analysis of the student’s opinion
PublikacjaBackground: A professional future is the next logical step after a student completes their chosen degree course. More frequently, even during their studies, young people seek opportunities to participate in various conferences, training courses, internships, work placements, and to travel abroad, etc. All of this has one main goal - to increase the student's attractiveness as a potential employee on the labour market. Thus, it...
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Text-mining Similarity Approximation Operators for Opinion Mining in BI tools
PublikacjaThe concept of the Text-mining Similarity Approximation Operators for Opinion Mining as extensions to Natural Language Interface Database is defined. The new operators: “keywords of” dimension; subsetting operator “about C is q”; aggregation operator “by similar C” are proposed. These operators are based on the Latent Semantic Analysis and Social Network Analysis
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Mobile operators at war: opinion mining and sentiment analysis on social media
PublikacjaConsidering hermetic and very competitive market such as mobile operator ones, social media has become best alternative for contact with customer and gathering data and opinions. Different style of running social media profiles is giving different results. The research presented in this paper aims to show the number of responses gathered from polish Internet users and its sentiment for mobile operator brands. It also presents practical...
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Personal Entrepreneurial Potential in the Opinion of Young Women Entering the Labor Market
PublikacjaIn the current economic situation in Europe the need to stimulate entrepreneurship, with the special attention to develop the entrepreneurship among women, is clearly emphasized. The action is mostly taken to encourage the use of internal potential of possible future entrepreneurs. Do we know what the potential really is ? The presented article deals with the issues of women's entrepreneurship, demonstrating results of self assessment...
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Attitudes towards Collaboration in Multicultural Teams in the opinion of Polish and Chinese Students
PublikacjaThe main goal of this paper is to present results of research that addresses the issue of attitudes towards working in both multicultural and single culture teams among Polish and Chinese students. The relationship between those attitudes and factors that includes individual experiences of research participants as well as characteristics of team tasks was analyzed. The research was conducted with students of one Polish and one...
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Work and formal retirement age - opinions of SWE employees participating in the Best Agers Lighthouses International Project
PublikacjaThe paper presents selected results of studies carried out within the framework of the international project Best Agers Lighthouses – Strategic Age Management for SME in the Baltic Sea Region, related to the assessment of the opportunities to continue working beyond the retirement age in the opinion of workers.
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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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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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Value addend tax (vat) on medical services and products
PublikacjaOsoby wykonujące usługi medyczne stają się podatnikami lub wybierają zwolnienie na takich samych zasadach jak każdy inny przedsiębiorca. Ze zwolnienia z podatku VAT do końca 2010roku korzystały wszelkie usługi w zakresie ochrony zdrowia i opieki społecznej. Od 2011r. wprowadzono ściśle określenie zwolnienia z podatku wyłącznie do usług ochrony zdrowia służącym ratowaniu zdrowia jego profilaktyce oraz zachowaniu zdrowia. W związku...
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Real Estate Value Tax Based on the Latvian Experience
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A conceptual framework for digital tax administration - A systematic review
PublikacjaTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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Who cares for the environment? Pro-environmental and political opinions in relation to basic psychological needs. A person-centered approach
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The power of silence? opinion contagion and the surprise of the polish 2005 parlamentary and presidential elections
PublikacjaThis paper investigates opinion contagion in collective behaviour using threshold model (Granovetter (1978), Krassa(1988)). The theoretical background is the spiral of silence concept developed by Noelle-Neumann (1974), arguing that people only assert their opinions if they perceive a minimal support from a relevant proportion of others. We apply the model to explain the dispersion between pre-elections preferences and the final...
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Professional prospects of polish logisticians in the light of the higher education: students’ opinion research.
PublikacjaThe paper focuses on a topic concerning the students’ professional future. Students more often and more are prepared to leave the labor market. In addition to the ongoing higher education they get their education at a variety of courses and trainings; they increase their skills in workshops or attend internships and practices to become attractive candidates for the job in the eyes of a potential employer. At this point a number...
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Pro-Civic Representation? Citizens’ Participation in the Opinion of Finnish and Polish Local Councilors
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ATA Journal of Legal Tax Research
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Journal of the Australasian Tax Teachers Association
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Journal of Property Tax Assessment and Administration
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Wojciech Wyrzykowski dr hab.
OsobyWojciech Wyrzykowski jest pracownikiem Katedry Finansów na Wydziale Zarządzania i Ekonomii Politechniki Gdańskiej. Jest autorem 70 publikacji naukowych w tym 5 monografii oraz współautorem 7 monografii. Najistotniejsze z nich oddające zainteresowania naukowe autora to m.in.: Podatkowe uwarunkowania rozwoju przedsiębiorczości w Polsce, Podatki w Polsce – zarys wykładu, Księgi, ewidencje i rejestry podatkowe małych przedsiębiorców,...
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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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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublikacjaThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...