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Wyświetlanie 1-4 z 4
Tytuł:
VAT fraud and its mitigation mechanisms
Autorzy:
Szczerbak, Monika
Powiązania:
https://bibliotekanauki.pl/articles/132029.pdf
Data publikacji:
2020
Wydawca:
Centrum Rzeczoznawstwa Budowlanego Sp. z o.o.
Tematy:
tax fraud
tax gap
Standard Audit File
JPK-VAT
split payment
white list of taxpayers
Opis:
For several years, tax fraud has become the subject of extensive and complex research. It is now a very common phenomenon that is threatening the functioning of countries worldwide. The Polish tax system has overcame many changes regarding the settlement and refund of VAT in recent years. These activities are related to the prevention of tax fraud, as the scale of its occurrence is still high. The "tax carousel" is known all over the world. The established legislative mechanisms bring noticeable effects, abuses still occur, but they are more often detected by tax authorities. The aim of the article is to indicate the most important legislative mechanisms (JPK, split payment, white list of taxpayers) limiting the occurrence of tax fraud in the area of VAT avoidance, which at the same time reduces the tax gap.
Źródło:
Modern Engineering; 2020, 2; 83-91
2450-5501
Pojawia się w:
Modern Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Methods of port state control assessment of ships flying a specific flag
Autorzy:
Walczak, A.
Powiązania:
https://bibliotekanauki.pl/articles/359626.pdf
Data publikacji:
2014
Wydawca:
Akademia Morska w Szczecinie. Wydawnictwo AMSz
Tematy:
Paris Memorandum of Understanding
inspections of Port State Control
blacklist
grey list
white list
methods of calculation
risk
Opis:
This study discusses the principles and methods of assessment based on Port State Control inspections of various flag ships. These inspections are aimed at checking to what extent international convention requirements concerning navigational safety and marine environment protection are fulfilled. This study makes use of annual statistical reports of the Paris Memorandum of Understanding, and incorporates the author’s presentation of calculating methods, on which the assessments of the national merchant vessel fleets are based.
Źródło:
Zeszyty Naukowe Akademii Morskiej w Szczecinie; 2014, 39 (111); 156-160
1733-8670
2392-0378
Pojawia się w:
Zeszyty Naukowe Akademii Morskiej w Szczecinie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Demographic responses of boreal-montane orchid Malaxis monophyllos (L.) Sw. populations to contrasting environmental conditions
Autorzy:
Jermakowicz, E.
Brzosko, E.
Powiązania:
https://bibliotekanauki.pl/articles/58627.pdf
Data publikacji:
2016
Wydawca:
Polskie Towarzystwo Botaniczne
Tematy:
demographic response
orchid
white adder's mouth
Malaxis monophyllos
plant population
environment condition
population dynamics
red list
plant species
anthropogenic habitat
Opis:
In an age of changes in species’ geographical ranges, compounded by climatic and anthropogenic impacts, it become important to know which processes and factors influence plant populations and their persistence in the long term. Here we investigated dynamic and fitness components in twelve populations of Malaxis monophyllos (L.) Sw., situated in different geographical (regions) and ecological (type of habitat) units. Although M. monophyllos is a rare species, characterized by highly fragmented, boreal-montane distribution range, in last few decades it successfully colonized secondary habitats in Polish uplands. Our results indicate that M. monophyllos is represented mainly by small populations, which annual spatial and temporal changes might be very high, what affects the ephemeral character of these populations, regardless of the region and type of habitat. This dynamic structure, in turn, is caused by intensive exchange of individuals in populations, as well as by their short above-ground life span. Despite the large range of variation in size and reproductive traits, we can distinguish some regional patterns, which indicate boreal region as the most optimal for M. monophyllos growth and persistence in the long term, and with montane and upland/anthropogenic populations, due to lower reproductive parameters, as the most threatened. Although it should be considered that anthropogenic populations, despite their lower reproductive parameters and instability in the long term, present an intermediate, geographical and ecological character, therefore they may be valuable in shaping, both M. monophyllos’ future range, as well as its potential for response on ongoing and future changes. In general, reproduction is the main factor differentiating of M. monophyllos populations in regions, and we can suspect that it may become the cause of the future differentiation and isolation of these populations, occurring with progressive range fragmentation.
Źródło:
Acta Societatis Botanicorum Poloniae; 2016, 85, 1
0001-6977
2083-9480
Pojawia się w:
Acta Societatis Botanicorum Poloniae
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Additive List Coloring of Planar Graphs with Given Girth
Autorzy:
Brandt, Axel
Jahanbekam, Sogol
White, Jennifer
Powiązania:
https://bibliotekanauki.pl/articles/31525335.pdf
Data publikacji:
2020-08-01
Wydawca:
Uniwersytet Zielonogórski. Wydział Matematyki, Informatyki i Ekonometrii
Tematy:
lucky labeling
additive coloring
reducible configuration
discharging method
Combinatorial Nullstellensatz
Opis:
An additive coloring of a graph G is a labeling of the vertices of G from {1, 2, . . ., k} such that two adjacent vertices have distinct sums of labels on their neighbors. The least integer k for which a graph G has an additive coloring is called the additive coloring number of G, denoted χΣ (G). Additive coloring is also studied under the names lucky labeling and open distinguishing. In this paper, we improve the current bounds on the additive coloring number for particular classes of graphs by proving results for a list version of additive coloring. We apply the discharging method and the Combinatorial Nullstellensatz to show that every planar graph G with girth at least 5 has χΣ (G) ≤ 19, and for girth at least 6, 7, and 26, χΣ (G) is at most 9, 8, and 3, respectively. In 2009, Czerwiński, Grytczuk, and Żelazny conjectured that χΣ (G) ≤ χ(G), where χ(G) is the chromatic number of G. Our result for the class of non-bipartite planar graphs of girth at least 26 is best possible and affirms the conjecture for this class of graphs.
Źródło:
Discussiones Mathematicae Graph Theory; 2020, 40, 3; 855-873
2083-5892
Pojawia się w:
Discussiones Mathematicae Graph Theory
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-4 z 4

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