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Wyniki wyszukiwania dla: tax reliefs
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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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Relikty wierzeń prasłowiańskich w twórczości Mickiewicza i Szewczenki [The Relics of Pre-Slavic Beliefs in the Works by Mickiewicz and Shevchenko]
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Beliefs about psychological help among firemen
PublikacjaThe aim of this study was to identify beliefs and perceived barriers in psychological help. Findings: 1. Occupational stress and participation in traumatic rescue actions was related with negative beliefs. 2. Firemen were afraid of a commader's reaction. 3. Avoidance coping accounts for fear about stigmatization.
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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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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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PLANNING AND ANALYSIS OF EARTHQUAKE DISASTER RELIEF WORK IN ETHIOPIA
PublikacjaThis paper addresses dynamic planning and analysis of earthquake disaster relief work by analysis the disaster throughout the technical and procedural method. And combine this analysis as continues assessment for better input to investigating planning disaster for discontinuous economic growth. This implemented, considering the vulnerability and hazard analysis as a procedural analysis disaster to estimating acceptance risk leveling...
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Nurses' attitudes and beliefs concerning intraosseous access in pediatric patients
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Psychometric Properties and Correlates of Precarious Manhood Beliefs in 62 Nations
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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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Seafloor relief reconstruction from side scan sonar data
PublikacjaSide scan sonar is one of the most widely used imaging systems in the underwater environment. It is relatively cheap and easy to deploy, in comparison with more powerful sensors. Although side scan sonar does not provide seafloor bathymetry directly, its records are directly related to seafloor images. In the paper, the method for 3D seafloor relief reconstruction from side scan sonar data is presented. The method is based on the...
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Anthropogenic transformations of the Bytom area relief in the period of 1883-1994
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Liquid–phase microextraction: A review of reviews
PublikacjaSample preparation is an important step in chemical analysis. It is generally done to deal with problems associated with the nature of the matrix, low analyte concentrations in real samples or analyte features incompatible with the instrumentation. Classical methods of extraction consume large volumes of hazardous solvents and other reagents and are not in line with the recent emergence of green analytical chemistry. Liquid-phase...
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Towards Gender Harmony Dataset: Gender Beliefs and Gender Stereotypes in 62 Countries
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Sleep Knowledge, Beliefs and Practices in Youth Sports Coaches and Science Support Staff
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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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Decisional DNA with embedded Relief-F linear regression for knowledge and experience management
PublikacjaOmowiono zastowania Decyzyjnego DNA, regresji liniowej oraz funkcji RELIEF-F w procesach formalnego modelowania i wspomagania zarzadzania wiedza oraz zarzadzania doswiadczeniem.
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Prediction based on integration of Decisional DNA and a feature selection algorithm Relief-F
PublikacjaThe paper presents prediction model based on Decisional DNA and Set of experienced integrated with Relief_F algorithm for feature selection
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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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Real Estate Value Tax Based on the Latvian Experience
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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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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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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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DEVELOPMENT OF THE ALGORITHM OF POLISH LANGUAGE FILM REVIEWS PREPROCESSING
PublikacjaThe algorithm and the software for conducting the procedure of Preprocessing of the reviews of films in the Polish language were developed. This algorithm contains the following steps: Text Adaptation Procedure; Procedure of Tokenization; Procedure of Transforming Words into the Byte Format; Part-of-Speech Tagging; Stemming / Lemmatization Procedure; Presentation of Documents in the Vector Form (Vector Space Model) Procedure; Forming...
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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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The Use of Unmanned Surface Vessels in Bathymetric Measurements of Waterbodies with Highly Dynamic Seafloor Relief
PublikacjaThe early 21st century is a time when unmanned surface vessels (USV) are used in various measurement applications. Modern autonomous and unmanned vessels are increasingly often used in bathymetric measurements whose aim is to measure the seafloor with the sufficient positioning accuracy. Therefore, the use of USVs in hydrography can be seen as the beginning of a new era in this regard. This paper presents bathymetric measurements...
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The possible unreliability of self-efficacy beliefs and perceived control - when nascent entrepreneurs may be overconfident
Publikacjapoczucie samoskuteczności oraz poziom postrzeganej kontroli są istotnymi czynnikami decydującymi o wyborze działań oraz o wytrwałości w ich kontynuowaniu. zbyt wysokie poczucie samoskuteczności, które znacznie odbiega od faktycznej skuteczności oraz iluzja kontroli mogą powodować nadmierne zaangażowanie w działania, które mają znikome szanse powodzenia. artykuł przedstawia teoretyczną analizę znaczenia różnych źródeł poczucia samoskuteczności...
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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...
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Enhancing set of experiance knowledge structure (SOEKS) with w nearest neighbour algorithm Relief-F
PublikacjaPrzedstawiono koncepcje uzupelnienia i wpsomagania struktury wiedzy opartej na SOEKS przy pomocy algorytmu przypisujacego wagi atrybutow.
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How does institutional and natural social support shape the beliefs about psychological help among policemen?
PublikacjaEffectiveness of social support mechanisms results from interacting subjective factors (beliefs about help from others) and context (social network available). Organized institutional support and perception of natural support reduce barriers in obtaining psychological help.
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublikacjaThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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Dysfunctional meta-cognitive beliefs mediate the relation between temperament traits and hallucination-proneness in non-clinical population
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''Tak naprawdę''
PublikacjaPrzeanalizowano kwestię zakłamania w dzisiejszym życiu społecznym i politycznym
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Mechanism of selective anticancer activity of isothiocyanates relies on differences in DNA damage repair between cancer and healthy cells
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Sports Elite Means Vaccine Elite? Concerns and Beliefs Related to COVID-19 Vaccines among Olympians and Elite Athletes
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THE SPIRITUAL BELIEF TO PROTECT FROM COVID-19: THE CASE STUDY OF INDIA
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Do online reviews reveal mobile application usability and user experience? The case of WhatsApp
PublikacjaThe variety of hardware devices and the diversity of their users imposes new requirements and expectations on designers and developers of mobile applications (apps). While the Internet has enabled new forms of communication platform, online stores provide the ability to review apps. These informal online app reviews have become a viral form of electronic wordof-mouth (eWOM), covering a plethora of issues. In our study, we set ourselves...
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The impact of mass-media campaigns on physical activity: a review of reviews through a policy lens
PublikacjaBackground This review of reviews aimed to: (1) summarize the evidence from published reviews on the effectiveness of mass-media campaigns to promote physical activity (PA) or PA-related determinants (intermediate psychological and proximal outcomes) and (2) to identify policy-relevant recommendations related to successful PA campaigns. Methods An extensive literature search was performed on 1 March 2021. Reviews that evaluated...