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    Wyświetlanie 1-11 z 11
    Tytuł:
    Relevant information from the perspective of sustainable forest management – auditing socio-environmental information and data
    Autorzy:
    Sadowska, Beata
    Powiązania:
    https://bibliotekanauki.pl/articles/53628533.pdf
    Data publikacji:
    2024-09-01
    Wydawca:
    Stowarzyszenie Księgowych w Polsce
    Tematy:
    relevant information
    sustainable forest management
    forest strategy
    European Green Deal
    Opis:
    Purpose: The study aims to: (1) deepen the theory of defining new concepts such as relevant information and information needs, and (2) examine the essence of financial and non-financial information and its usefulness to forest stakeholders. The research problem was formulated as follows: “Since forest management entities generate and disclose financial and non-financial information, which of these sources of information will be considered most useful (relevant) by information users?” In the context of environmental and social challenges, accounting 5.0 must generate, report, and disclose information according to stakeholders’ expectations. Methodology/approach: The following methods were used: literature analysis and critique, document examination, logical analysis and construction, the Delphi method, and snowballing. The Pearson chi-square independence test and the Kruskal-Wallis test were used. Findings: The most important characteristics of information are reliability and timeliness. The most useful information for stakeholders includes forest maps and conservation information, a “forest dictionary”, and rules for timber sales. Information about campaigns, charitable actions, forest hazards, and forest access restrictions is useful. Research limitations: A limitation of the research is the national sample size of the survey, with a higher percentage of internal forest stakeholders than external stake-holders. Practical implications: The practical implications of the article are based on the collected research material, which can contribute to the development of a standard questionnaire for investigating the information needs of stakeholders in the future. Originality/value: The study is the first empirical research of its kind in Poland and involves the participation of foreign experts. Contributions to social science theory include: (1) an original definition of “relevant information”; (2) a definition of “information needs”; (3) comparative frameworks for the impact areas of the sustainable development concept in correlation with information, relevant information, and stake-holders; (4) a conceptual table of differences between types of information from a sustainability perspective.
    Źródło:
    Zeszyty Teoretyczne Rachunkowości; 2024, 48(3); 233-262
    1641-4381
    2391-677X
    Pojawia się w:
    Zeszyty Teoretyczne Rachunkowości
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Extracting relevant predictors of the severity of mental illnesses from clinical information using regularisation regression models
    Autorzy:
    Kaushik, Sakshi
    Sabharwal, Alka
    Grover, Gurprit
    Powiązania:
    https://bibliotekanauki.pl/articles/2107145.pdf
    Data publikacji:
    2022-06-14
    Wydawca:
    Główny Urząd Statystyczny
    Tematy:
    adaptive LASSO
    group LASSO
    mental disorder
    multicollinearity
    random forest imputation
    ridge regression
    severity of an illness
    Opis:
    Mental disorders are common non-communicable diseases whose occurrence rises at epidemic rates globally. The determination of the severity of a mental illness has important clinical implications and it serves as a prognostic factor for effective intervention planning and management. This paper aims to identify the relevant predictors of the severity of mental illnesses (measured by psychiatric rating scales) from a wide range of clinical variables consisting of information on both laboratory test results and psychiatric factors . The laboratory test results collectively indicate the measurements of 23 components derived from vital signs and blood tests results for the evaluation of the complete blood count. The 8 psychiatric factors known to affect the severity of mental illnesses are considered, viz. the family history, course and onset of an illness, etc. Retrospective data of 78 patients diagnosed with mental and behavioural disorders were collected from the Lady Hardinge Medical College & Smt. S.K, Hospital in New Delhi, India. The observations missing in the data are imputed using the non-parametric random forest algorithm. The multicollinearity is detected based on the variance inflation factor. Owing to the presence of multicollinearity, regularisation techniques such as ridge regression and extensions of the least absolute shrinkage and selection operator (LASSO), viz. adaptive and group LASSO are used for fitting the regression model. Optimal tuning parameter λ is obtained through 13-fold cross-validation. It was observed that the coefficients of the quantitative predictors extracted by the adaptive LASSO and the group of predictors extracted by the group LASSO were comparable to the coefficients obtained through ridge regression.
    Źródło:
    Statistics in Transition new series; 2022, 23, 2; 129-152
    1234-7655
    Pojawia się w:
    Statistics in Transition new series
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Między prawem do rzetelnego procesu sądowego a zasadą zaufania w orzecznictwie Trybunału Sprawiedliwości Unii Europejskiej dotyczącym wymiany informacji podatkowych na podstawie dyrektywy 2011/16/UE
    Between the Right to a Reliable Judicial Process and the Principle of Trust in the Judgment of the Court of Justice of the European Union on the Exchange of Tax Information Under Directive 2011/16 / EU
    Autorzy:
    Szymacha, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/29551730.pdf
    Data publikacji:
    2022
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    Exchange of tax information
    right to fair trial
    the foreseeable relevance
    relevant person
    fishing exhibition
    identity of the person under examination or investigation
    principle of confidence
    principle of legal certainty
    Opis:
    W związku z wprowadzeniem mechanizmu przekazywania informacji podatkowych między państwami członkowskimi powstały kontrowersje dotyczące możliwych naruszeń prawa do rzetelnego procesu sądowego zagwarantowanego przez art. 47 Karty Praw Podstawowych Unii Europejskiej oraz znaczenia kluczowych pojęć determinujących zgodność z prawem takiej wymiany informacji. TSUE w trzech orzeczeniach wypowiedział się w sprawie tych wątpliwości ustanawiając standard ochrony przed pochopnym przekazywaniem informacji podatników. Wydaje się, że pomimo pewnej liberalizacji podejścia do zasady zaufania TSUE wciąż przyznaje jej priorytet. W takiej sytuacji zasada pewności prawa oraz ochrona praw podstawowych wymagają, aby limitować zakres treści przekazywanych informacji do zachowań o charakterze nielegalnym.
    The purpose of this study is to summarize the CJEU case law on tax information exchange under Directive 2011/16/EU. The article analyzes theses of three judgments of the CJEU concerning the right to a fair trial guaranteed by Article 47 of the Charter of Fundamental Rights of the European Union and the prerequisites for the legality of the obligation to provide information transmitted by the tax authorities, in the context of the prohibition of so-called fishing exhibitions, i.e. collecting evidence without any suspicion. Despite a somewhat liberalised approach to the principle of confidence, the CJEU still gives it priority. In such a situation, the principle of legal certainty and the protection of fundamental rights require that the scope of the content of the information provided is limited to strict unlawful actions.
    Źródło:
    Roczniki Nauk Prawnych; 2022, 32, 3; 51-71
    1507-7896
    2544-5227
    Pojawia się w:
    Roczniki Nauk Prawnych
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Obtaining tax-relevant information from domestic sources by tax authorities. Russian and international experience
    Autorzy:
    Maslov, Kirill
    Powiązania:
    https://bibliotekanauki.pl/articles/943256.pdf
    Data publikacji:
    2019-06-30
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Opis:
    This contribution deals with the legal issues of obtaining tax-related information from the domestic sources by tax authorities. This article aims to confirm or refute the hypothesis that the approaches applied to the legal regulation of obtaining tax-relevant information from domestic sources in Russia and developed countries are common. At the same time, both developed and developing countries use specific innovations in this area, and this experience can be applied successfully in other countries. The methodology of the research includes general scientific methods (analysis, synthesis, induction, deduction, description) as well as partial legal academic methods (interpretation of legal acts, comparative legal method). The countries were selected from three groups depending on the level of GDP based on purchasing-power-parity according to the IMF data to compare their experience with the Russian one. The author analyzes information exchange between domestic public authorities; information exchange between tax authorities and taxpayers (including tax reporting, tax audit, responsibility for violation of information exchange duties); obtaining information about a taxpayer from third persons. The author proved the commonality of approaches used in the regulation of information support of tax administration from domestic sources in Russia and most developed countries. At the same time, some Russian management innovations can improve tax administration in any country of the world. They include the system of online cash registers, the system of labeling goods with RFID-tags (fur market) and QR-codes (pharmaceutical market), and electronic offices of taxpayers on the tax authority website. Specific aspects of the information support system of Canadian, German, Mexican and US tax administrations can be successfully introduced into Russian practice and that of developing countries.
    Źródło:
    Financial Law Review; 2019, 14, 2; 41-58
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Obtaining tax-relevant information from domestic sources by tax authorities. Russian and international experience
    Autorzy:
    Maslov, Kirill
    Powiązania:
    https://bibliotekanauki.pl/articles/943263.pdf
    Data publikacji:
    2019-06-30
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Opis:
    This contribution deals with the legal issues of obtaining tax-related information from the domestic sources by tax authorities. This article aims to confirm or refute the hypothesis that the approaches applied to the legal regulation of obtaining tax-relevant information from domestic sources in Russia and developed countries are common. At the same time, both developed and developing countries use specific innovations in this area, and this experience can be applied successfully in other countries. The methodology of the research includes general scientific methods (analysis, synthesis, induction, deduction, description) as well as partial legal academic methods (interpretation of legal acts, comparative legal method). The countries were selected from three groups depending on the level of GDP based on purchasing-power-parity according to the IMF data to compare their experience with the Russian one. The author analyzes information exchange between domestic public authorities; information exchange between tax authorities and taxpayers (including tax reporting, tax audit, responsibility for violation of information exchange duties); obtaining information about a taxpayer from third persons. The author proved the commonality of approaches used in the regulation of information support of tax administration from domestic sources in Russia and most developed countries. At the same time, some Russian management innovations can improve tax administration in any country of the world. They include the system of online cash registers, the system of labeling goods with RFID-tags (fur market) and QR-codes (pharmaceutical market), and electronic offices of taxpayers on the tax authority website. Specific aspects of the information support system of Canadian, German, Mexican and US tax administrations can be successfully introduced into Russian practice and that of developing countries.
    Źródło:
    Financial Law Review; 2019, 14, 2; 41-58
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Utilizing relevant RGB-D data to help recognize RGB images in the target domain
    Autorzy:
    Gao, Depeng
    Liu, Jiafeng
    Wu, Rui
    Cheng, Dansong
    Fan, Xiaopeng
    Tang, Xianglong
    Powiązania:
    https://bibliotekanauki.pl/articles/329725.pdf
    Data publikacji:
    2019
    Wydawca:
    Uniwersytet Zielonogórski. Oficyna Wydawnicza
    Tematy:
    object recognition
    RGB-D image
    transfer learning
    privileged information
    rozpoznawanie obiektu
    obraz RGB-D
    uczenie maszynowe
    informacja poufna
    Opis:
    With the advent of 3D cameras, getting depth information along with RGB images has been facilitated, which is helpful in various computer vision tasks. However, there are two challenges in using these RGB-D images to help recognize RGB images captured by conventional cameras: one is that the depth images are missing at the testing stage, the other is that the training and test data are drawn from different distributions as they are captured using different equipment. To jointly address the two challenges, we propose an asymmetrical transfer learning framework, wherein three classifiers are trained using the RGB and depth images in the source domain and RGB images in the target domain with a structural risk minimization criterion and regularization theory. A cross-modality co-regularizer is used to restrict the two-source classifier in a consistent manner to increase accuracy. Moreover, an L2,1 norm cross-domain co-regularizer is used to magnify significant visual features and inhibit insignificant ones in the weight vectors of the two RGB classifiers. Thus, using the cross-modality and cross-domain co-regularizer, the knowledge of RGB-D images in the source domain is transferred to the target domain to improve the target classifier. The results of the experiment show that the proposed method is one of the most effective ones.
    Źródło:
    International Journal of Applied Mathematics and Computer Science; 2019, 29, 3; 611-621
    1641-876X
    2083-8492
    Pojawia się w:
    International Journal of Applied Mathematics and Computer Science
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The interaction between relevant-set based operators and a topic–predicate dimension
    Autorzy:
    Szeteli, Anna
    Alberti, Gábor
    Powiązania:
    https://bibliotekanauki.pl/articles/1040278.pdf
    Data publikacji:
    2018-12-30
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    information structure
    quantifiers
    prosody
    Praat
    information focus
    Opis:
    Hungarian relevant-set based operators, such as universally quantified noun-phrases and the also-quantifier, signal a logico-pragmatic relation between their explicit meaning and a broader implicit set of relevant participants which property can be mentioned as “double referentiality” of the operator. Furthermore, they indicate the new or correcting information in a topic–predicate dimension which belongs to the broader world of the discourse. Our research aims to identify the differences by investigating the suprasegmental features of each-quantifiers and also-quantifiers on the Hungarian left-periphery indicating the two functions in the topic–predicate dimension. Short sentences in which quantifiers functioning either as the main (new/correcting) information or as a topic (anchor of relevant information) were read by 41 non-linguist native Hungarian subjects. The pitch, intensity and duration properties were analyzed by Praat. On the basis of paired t‑tests of the data, it can be stated that a two-dimension model of information structure is required to capture the phenomenon.
    Źródło:
    Linguistics Beyond and Within; 2018, 4; 161-172
    2450-5188
    Pojawia się w:
    Linguistics Beyond and Within
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Przewlekła choroba nerek – istotne informacje dla lekarza medycyny pracy
    Chronic kidney disease – The relevant information for an occupational physician
    Autorzy:
    Renke, Marcin
    Parszuto, Jacek
    Rybacki, Marcin
    Wołyniec, Wojciech
    Rutkowski, Przemysław
    Rutkowski, Bolesław
    Walusiak-Skorupa, Jolanta
    Dębska-Ślizień, Alicja
    Powiązania:
    https://bibliotekanauki.pl/articles/2162582.pdf
    Data publikacji:
    2017-12-05
    Wydawca:
    Instytut Medycyny Pracy im. prof. dra Jerzego Nofera w Łodzi
    Tematy:
    przewlekła choroba nerek
    orzecznictwo lekarskie
    ocena zdolności do pracy
    albuminuria
    kierowanie pojazdami
    praca na morzu
    chronic kidney disease
    medical certification
    evaluation of fitness for work
    driving
    work at sea
    Opis:
    Przewlekła choroba nerek (PChN) od kilku lat jest wymieniana wśród chorób cywilizacyjnych podobnie jak otyłość, cukrzyca, choroby sercowo-naczyniowe i nadciśnienie tętnicze. Szacuje się, że w Polsce na różne stadia tej choroby może cierpieć ponad 4 mln ludzi. Może ona być również następstwem wszystkich pozostałych chorób cywilizacyjnych. Jednocześnie warto dodać, że problemy nefrologiczne są coraz częściej uwzględniane w nowoczesnym orzecznictwie lekarskim. Celem pracy jest m.in. poprawa bezpiecznego dostępu do rynku pracy pacjentów z chorobami nerek. Przewlekła niewydolność nerek w stopniu zaawansowania, który może stanowić zagrożenie w sytuacji kierowania pojazdami, jest wymieniana jako przeciwwskazanie zdrowotne do kierowania pojazdami w przepisach prawnych obowiązujących w naszym kraju od 2014 r. Również w załączniku do Rozporządzenia Ministra Zdrowia z dnia 9 grudnia 2015 r. w sprawie warunków zdrowotnych wymaganych od marynarzy do wykonywania pracy na statku morskim wymieniono kody N17–N19 według klasyfikacji ICD-10 (International Classification of Diseases – Międzynarodowej Klasyfikacji Chorób), odpowiadające ostrej i przewlekłej oraz nieokreślonej niewydolności nerek, które należy wziąć pod uwagę przy kwalifikacji pracowników do pracy na morzu. Med. Pr. 2018;69(1):67–75
    For a number of years chronic kidney disease (CKD) has been listed in the group of lifestyle diseases, such as obesity, diabetes, cardiovascular disease and hypertension. It is estimated that in Poland more than 4 million people may suffer from various stages of CKD. Chronic kidney disease may also be a consequence of all the other civilization diseases. At the same time it is worth noting that nephrological problems are increasingly being taken into account in modern medical certification. The aim of this work is, among other things, to improve safe access to the labor for patients with kidney diseases. In the legislation existing in our country since 2014 it is stated that chronic renal failure is a potential health contraindication to driving. Also in the annex to the Regulation of the Minister of Health dated 9 December 2015 on health conditions required for seafarers to work on a seagoing ship, it is said that ICD-10 codes (International Classification of Diseases) corresponding to acute and chronic renal failure (N17–N19) should be taken into account when qualifying employees to work at sea. Med Pr 2018;69(1):67–75
    Źródło:
    Medycyna Pracy; 2018, 69, 1; 67-75
    0465-5893
    2353-1339
    Pojawia się w:
    Medycyna Pracy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Travel websites: a relevant source of statistical information?
    Autorzy:
    Drozdowska, Marta
    Duda-Seifert, Magdalena
    Powiązania:
    https://bibliotekanauki.pl/articles/627557.pdf
    Data publikacji:
    2016
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    tourist social media
    online travel agency
    UGC
    tourist accommodation
    Wroclaw
    Opis:
    This study explores the two most popular travel websites: TripAdvisor, based fully on the Travel 2.0 and UGC application; and Booking.com, which has developed as an online travel agency website but has also absorbed a modern UGC approach. Their content concerning accommodation in Wrocław was analysed and compared to the official tourist statistics provided by both the Central Statistical Office of Poland, and the Central Register of Hotels and Similar Establishments published by the Ministry of Sport and Tourism. The article aims at an evaluation of the reliability and completeness of the information provided over the internet: firstly from the point of view of a potential customer, secondly for its value for market research purposes. Although electronic word-of-mouth websites are designed both for consumers and suppliers, from a methodological perspective the article is based on a content analysis of tourism social media. The study also contributes to both academic research and the tourism industry by identifying some gaps in existing work and providing an agenda for the future.
    Źródło:
    Turyzm; 2016, 26, 2; 7-13
    0867-5856
    2080-6922
    Pojawia się w:
    Turyzm
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Logiki relewantne i informacja
    Relevant Logics and Information
    Autorzy:
    Szczepiński, Rafał
    Powiązania:
    https://bibliotekanauki.pl/articles/967439.pdf
    Data publikacji:
    2015-09-01
    Wydawca:
    Uniwersytet Warszawski. Wydział Filozofii
    Opis:
    The aim of this paper is to survey informal interpretations of relational semantics for relevant logics in terms of the theory of semantic information. Relational semantics for relevant logics introduced a ternary accessibility relation which was often criticized as unintuitive. The paper presents three interpretations of the ternary accessibility relation based on the framework of situation theory.
    Źródło:
    Filozofia Nauki; 2015, 23, 3; 77-98
    1230-6894
    2657-5868
    Pojawia się w:
    Filozofia Nauki
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Conscious access to fear-relevant information is mediated by threshold
    Autorzy:
    Szczepanowski, Remigiusz
    Powiązania:
    https://bibliotekanauki.pl/articles/430794.pdf
    Data publikacji:
    2011
    Wydawca:
    Polska Akademia Nauk. Czytelnia Czasopism PAN
    Tematy:
    consciousness
    access
    threshold model
    fear
    Opis:
    The present report proposed a model of access consciousness to fear-relevant information according to which there is a threshold for emotional perception beyond that the subject makes hits with no false alarm. The model was examined by having the participants performed a confidence-ratings masking task with fearful faces. Measures of the thresholds for conscious access were taken by looking at the receiver operating characteristics (ROC) curves generated from a three-state low- and high-threshold (3-LHT) model by Krantz. Indeed, the analysis of the masking data revealed that the ROCs had threshold-like-nature (a two-limb shape) rather continuous (a curvilinear shape) challenging in this fashion the classical signal-detection view on perceptual processing. Moreover, the threshold ROC curve exhibited the specific y-intercepts relevant to conscious access performance. The study suggests that the threshold can be an intrinsic property of conscious access, mediating emotional contents between perceptual states and consciousness.
    Źródło:
    Polish Psychological Bulletin; 2011, 42, 2; 56-64
    0079-2993
    Pojawia się w:
    Polish Psychological Bulletin
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-11 z 11

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