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Tytuł:
R&D tax incentives versus international tax competition – spatial analysis
Autorzy:
Zegarowicz, Łukasz Patryk
Powiązania:
https://bibliotekanauki.pl/articles/2128591.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
R&D activity
tax incentives for R&D
international tax competition
spatial analysis
Opis:
Purpose – To examine the existence and strength of the relationship between international tax competition and tax treatment of R&D in spatial analysis. Research method – The research hypothesis implies that the increase in the strength of business ties between economies takes place simultaneously with the disappearance of the differences in the tax treatment of R&D activities. As a measure of spatial differentiation, the trade cooperation indicator was adopted. Meanwhile, as a measure of the disproportions in the tax treatment of R&D, it was assumed that a difference exists in the amount of the B index. The occurrence of the relationship was verified based on the construction of the panel regression models for four scenarios, depending on the size and profitability of enterprises being the potential beneficiaries of tax incentives: large profitable and large unprofitable enterprises as well as profitable and unprofitable SMEs. Results – The analysis conducted enabled the Author to find the negative relationship between the variables in three out of the four scenarios. Therefore, the research hypothesis was rejected. Originality /value – An approach to spatial analysis was employed where the indicator of business ties rather than a geographical indicator was adopted as the key measure of spatial differentiation.
Źródło:
Optimum. Economic Studies; 2020, 1(99); 113-127
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Multidisciplinary open system transferring knowledge for R2B development
Autorzy:
Krawczyk, H.
Lubomski, P.
Powiązania:
https://bibliotekanauki.pl/articles/1940562.pdf
Data publikacji:
2017
Wydawca:
Politechnika Gdańska
Tematy:
open science
innovations
knowledge transfer
R2B cooperation
R2B supporting portals
otwarta nauka
innowacje
transfer wiedzy
współpraca R2B
wsparcie portali R2B
Opis:
Despite many efforts, there is still a serious problem in transferring knowledge from research to business. The problem is especially visible in Poland – the cooperation of R2B is ineffective. We are trying to solve this problem using some IT support. The manuscript presents some solutions developed at the Gdańsk University of Technology. In particular, the platform called “MOST Knowledge” is deeply described. Its layer architecture, and some new services which it offers are shown. A new interdisciplinary approach is proposed to communicate and support the cooperation of these different worlds. Summarizing, a short comparison with other available platforms is included and discussed.
Źródło:
TASK Quarterly. Scientific Bulletin of Academic Computer Centre in Gdansk; 2017, 21, 4; 299-308
1428-6394
Pojawia się w:
TASK Quarterly. Scientific Bulletin of Academic Computer Centre in Gdansk
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Tax preferences for R&D activity of enterprises and implementation of Europe 2020 strategy
Autorzy:
Ciupek, Bożena
Kania, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/2128115.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
Europe 2020 strategy
R&D activity
tax preferences
Opis:
The growth of research and development is a major driver of innovation in economies. Because the authorities of both EU and Poland fully recognize the importance of R&D, the question of their development has been addressed in the Europe 2020 strategy, as a consequence of which also Poland adopted the “Plan for Responsible Development”. R&D can be funded not only from direct increases in public expenditures, but also through the use of tax preferences aimed at the implementation of this objective. This paper investigates the scale and method of conducting R&D activity in enterprises, identifies changes in R&D expenditures in the context of the objectives set by the Europe 2020 strategy and discusses the principle, scale and significance of the income tax credit on R&D expenditures of enterprises.
Źródło:
Optimum. Economic Studies; 2018, 3(93); 38-50
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Availability of maritime radio beacon signals for R-Mode in the Southern Baltic Sea
Autorzy:
Gewies, S.
Grundhöfer, L.
Hehenkamp, N.
Powiązania:
https://bibliotekanauki.pl/articles/116740.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet Morski w Gdyni. Wydział Nawigacyjny
Tematy:
radio navigation
radio beacon
R-Mode
Southern Baltic Sea
radio beacon Signals
maritime radio beacon
ranging mode
positioning
Navigation and Timing (PNT)
Opis:
This paper presents an overview of the development of a terrestrial positioning system called Ranging Mode (R-Mode) in the Southern Baltic Sea region which utilizes already existing maritime radio infrastructure. Here, an R-Mode testbed is planned to be set up until 2020 that meets maritime user needs for resilient PNT. First measurements of radio beacon signals on-board a vessel sailing in the Southern Baltic Sea show the good availability of beacon signals in this region. A comparison of received signals with a coverage prediction based on the nominal range of radio beacons shows the shortcoming of this approach and emphasizes the need for more elaborated coverage predictions which consider all effects of medium frequency wave propagation at day and night. In the measurements results the skywave has a major impact on the beacon signal stability in the night. The time stability of the signal amplitude seems to be a good indicator for disturbed reception conditions.
Źródło:
TransNav : International Journal on Marine Navigation and Safety of Sea Transportation; 2020, 14, 1; 170-163
2083-6473
2083-6481
Pojawia się w:
TransNav : International Journal on Marine Navigation and Safety of Sea Transportation
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Critical Graphs for R(Pn, Pm) and the Star-Critical Ramsey Number for Paths
Autorzy:
Hook, Jonelle
Powiązania:
https://bibliotekanauki.pl/articles/31339253.pdf
Data publikacji:
2015-11-01
Wydawca:
Uniwersytet Zielonogórski. Wydział Matematyki, Informatyki i Ekonometrii
Tematy:
Ramsey number
critical graph
star-critical Ramsey number
path
Opis:
The graph Ramsey number R(G,H) is the smallest integer r such that every 2-coloring of the edges of Kr contains either a red copy of G or a blue copy of H. The star-critical Ramsey number r*(G,H) is the smallest integer k such that every 2-coloring of the edges of Kr − K1,r−1−k contains either a red copy of G or a blue copy of H. We will classify the critical graphs, 2-colorings of the complete graph on R(G,H) − 1 vertices with no red G or blue H, for the path-path Ramsey number. This classification will be used in the proof of r(Pn, Pm).
Źródło:
Discussiones Mathematicae Graph Theory; 2015, 35, 4; 689-701
2083-5892
Pojawia się w:
Discussiones Mathematicae Graph Theory
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Crystal electric field parameters determination for R2Fe14B compounds based on Yamada - Kato model
Autorzy:
Bogacz, B. F.
Pędziwiatr, A. T.
Powiązania:
https://bibliotekanauki.pl/articles/147342.pdf
Data publikacji:
2013
Wydawca:
Instytut Chemii i Techniki Jądrowej
Tematy:
crystal electric field parameters
model Yamada-Kato
Mössbauer effect
permanent magnet materials
spin reorientation
Opis:
Semi-empirical model developed by Yamada-Kato enables calculation of magnetic spin directions for R2Fe14B compounds, based on minimization of free energy, and - in further steps - determination of spin reorientation temperatures for transitions from basal plane to axial easy magnetization direction. In our study, this model has been successfully used to determine crystal field and exchange field parameters for Er2-xCexFe14B compounds based on spin reorientation temperatures obtained experimentally from Mössbauer measurements.
Źródło:
Nukleonika; 2013, 58, 1; 31-33
0029-5922
1508-5791
Pojawia się w:
Nukleonika
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prediction of flow boiling heat transfer data for R134a, R600a and R290 in minichannels
Autorzy:
Mikielewicz, D.
Jakubowska, B.
Powiązania:
https://bibliotekanauki.pl/articles/240780.pdf
Data publikacji:
2014
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
flow boiling
natural refrigerants
minichannels
wrzenie w przepływie
naturalne czynniki chłodnicze
minikanały
Opis:
In the paper presented is the analysis of the results of calculations using a model to predict flow boiling of refrigerants such as R134a, R600a and R290. The latter two fluids were not used in the development of the model semiempirical correction. For that reason the model was verified with present experimental data. The experimental research was conducted for a full range of quality variation and a relatively wide range of mass velocity. The aim of the present study was also to test the sensitivity of developed model to a selection of the model of two-phase flow multiplier and the nonadiabatic effects. For that purpose two models have been analysed namely the one due to Müller-Steinhagen and Heck, and Friedel. In addition, the work shows the importance of taking surface tension into account in the calculation of the flow structure.
Źródło:
Archives of Thermodynamics; 2014, 35, 4; 97-114
1231-0956
2083-6023
Pojawia się w:
Archives of Thermodynamics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Bridge of Knowledge: an Internet platform for R2R and R2B transfer of knowledge and promotion of cooperation
Autorzy:
Krawczyk, Henryk
Lubomski, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/1954611.pdf
Data publikacji:
2020
Wydawca:
Politechnika Gdańska
Tematy:
research to research cooperation
knowlegde to buisness transfer
golden rectangle
science gateways
knowlegde platforms
współpraca badawcza
transfer biznesu
złoty prostokąt
brama naukowa
platforma wiedzy
Opis:
Currently, the European Commission puts emphasis on supporting collaboration between universities and business. There are many possible ways to create a strong relationship between both these parties. Positive results of such cooperation lead to increased competitiveness of the global market and, in consequence, bring significant growth of innovation. The cooperation between research-to-research (R2R) and research-to-business (R2B) is analysed. The paper shows how the IT technology can be used to support and stimulate it. In our University we proposed a two-step strategy. Firstly, we tried to improve collaboration among scientists in order to develop R2R activities. Secondly, we focused on R2B projects that stimulate promising scientists to take part in various innovative activities carried out in cooperation with the industry representatives. Based on some well-known good practices a special Internet platform was designed and implemented to support such a strategy. Its name is the “Bridge of Knowledge”. The platform architecture, its functionality and some other aspects of the development process are described. The platform was developed and introduced at the Gdańsk University of Technology. It has been available online for nearly 2 years now and it has been attracting increasing numbersof new visitors and returning users. Several use cases of cooperation between R2R and R2Bwere analysed and described with the use of advanced analytic tools and on the basis of the organisation’s resources. The idea of the Bridge of Knowledge platform is to gather and share resources not only from one university. The architecture of the platform focuses on a wide and easy interoperability. Other universities can share their resources without any additional cost.
Źródło:
TASK Quarterly. Scientific Bulletin of Academic Computer Centre in Gdansk; 2020, 24, 1; 63-72
1428-6394
Pojawia się w:
TASK Quarterly. Scientific Bulletin of Academic Computer Centre in Gdansk
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
PRACE research infrastructure offer for Polish R\&D community
Autorzy:
Kupczyk, Mirosław
Białoskórski, Michał
Tylman, Rafał
Noga, Klemens
Kwiecień, Agnieszka
Uchroński, Mariusz
Meyer, Norbert
Powiązania:
https://bibliotekanauki.pl/articles/1955270.pdf
Data publikacji:
2018
Wydawca:
Politechnika Gdańska
Tematy:
PRACE-RI
Tier-1
Tier-0
Petaflop HPC
European Research Area
DECI
SHAPE
Opis:
The mission of the PRACE Research Infrastructure is to enable high impactscientific discovery and engineering research and development across all disciplines to enhance European competitiveness for the benefit of society. The paper presents the current state of the computational infrastructure, which is unique on the European level and procedures helping with the seamless access to the European HPC infrastructure: supercomputers, applications,storage. Several Polish computational grants have been called in the paper in order to present examples of the Polish domestic scientific engagement.
Źródło:
TASK Quarterly. Scientific Bulletin of Academic Computer Centre in Gdansk; 2018, 22, 4; 285--302
1428-6394
Pojawia się w:
TASK Quarterly. Scientific Bulletin of Academic Computer Centre in Gdansk
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Application of SLEMSA and USLE erosion models for potential erosion hazard mapping in South-Eastern Nigeria
Autorzy:
Igwe, C.A.
Akamigbo, F.O.R.
Mbagwu, J.S.C.
Powiązania:
https://bibliotekanauki.pl/articles/25180.pdf
Data publikacji:
1999
Wydawca:
Polska Akademia Nauk. Instytut Agrofizyki PAN
Tematy:
USLE model
USLE mapping model
topography
cartography
SLEMSA erosion model
environment
soil erosion
USLE erosion model
Africa
SLEMSA model
Tropics,The
Nigeria
Źródło:
International Agrophysics; 1999, 13, 1
0236-8722
Pojawia się w:
International Agrophysics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The use of some soil aggregate indices to assess potential soil loss in soils of south-eastern Nigeria
Autorzy:
Igwe, C.A.
Akamigbo, F.O.R.
Mbagwu, J.S.C.
Powiązania:
https://bibliotekanauki.pl/articles/25830.pdf
Data publikacji:
1995
Wydawca:
Polska Akademia Nauk. Instytut Agrofizyki PAN
Tematy:
aggregate index
erosion
soil loss
soil erosion
texture
soil aggregate
potential
flocculation
Nigeria
Źródło:
International Agrophysics; 1995, 09, 2
0236-8722
Pojawia się w:
International Agrophysics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Safety aspects for the R290 (propane) as working medium in small air conditioning installations
Autorzy:
Grzebielec, Andrzej
Rusowicz, Artur
Szelągowski, Adam
Powiązania:
https://bibliotekanauki.pl/articles/1537219.pdf
Data publikacji:
2021
Wydawca:
Centrum Rzeczoznawstwa Budowlanego Sp. z o.o.
Tematy:
refrigeration
refrigerant
propane
R290
chłodzenie
chłodziwo
propan
Opis:
Following the entry into force of the Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gases and repealing Regulation (EC) No 842/2006, the scope of refrigerants, which have so far been commonly used is very limited. All preferred refrigerants are mostly flammable and explosive, and they include R32, R1234yf, R1234ze, R290 (propane), R600a (isobutane), R717 (ammonia). However, it should be noted that refrigerants such as R32, R1234yf, R1234ze are classified as mildly flammable and has been created for them, in accordance with ISO 817 standard, special group called A2L. It is also worth noting that the new classification moved ammonia to the group B2L - that means is toxic and mildly flammable. The article focuses on defining the conditions in which there is possible to build safely split installation in which the propane is a refrigerant. It turns out that small splits are devices which can be used safely with R290 in most cases.
Źródło:
Inżynieria Bezpieczeństwa Obiektów Antropogenicznych; 2021, 2; 22-29
2450-1859
2450-8721
Pojawia się w:
Inżynieria Bezpieczeństwa Obiektów Antropogenicznych
Dostawca treści:
Biblioteka Nauki
Artykuł

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