Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "GaP" wg kryterium: Temat

  Lista filtrów
Wyrównaj
Wyświetlanie 1-15 z 433
Tytuł:
An impact of gap acceptance on road safety: A critical systematic review
Autorzy:
Bhatt, Khushbu
Shah, Jiten
Powiązania:
https://bibliotekanauki.pl/articles/2141217.pdf
Data publikacji:
2022
Wydawca:
Fundacja Centrum Badań Socjologicznych
Tematy:
gap acceptance
uncontrolled intersection
critical gap
crashes
accidents
Opis:
An uncontrolled intersection is a critical area for crashes that depends on macroscopic traffic parameters. While the intersection is the potential of the center of crashes due to inappropriate decision of driver. Therefore, the study focuses on the effect of the gap acceptance parameter for the safety of drivers at an uncontrolled intersection. To examine, a systematic review of the literature is implemented to understand the different parameters, their impact, and models developed by the researchers. Additionally, it is demonstrated that the crashes are highly affected by the gap acceptance and the different models are formed to estimate the critical gap for different road sections under homogeneous and heterogeneous traffic conditions. However, it is not possible to definitively conclude the best model to evaluate the gap acceptance factor but can be preferred to reduce the severity of crashes. Nonetheless, most studies remain inconclusive, there is an emerging trend in the literature suggesting the increase of the crash risk at an uncontrolled intersection. Lastly, it is most important to mention the model suitability based on empirical studies commenced under the strong limitations. Consequently, there is a need for research in this area to correlate the gap acceptance with road safety to reduce the severity of accidents to improve the existing transportation system.
Źródło:
Journal of Sustainable Development of Transport and Logistics; 2022, 7, 1; 6-22
2520-2979
Pojawia się w:
Journal of Sustainable Development of Transport and Logistics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
O lukach w prawie rzadko spotykanych słów kilka
A few rare remarks on legal gaps
Autorzy:
Koszowski, Maciej
Powiązania:
https://bibliotekanauki.pl/articles/929284.pdf
Data publikacji:
2013
Wydawca:
Stowarzyszenie Filozofii Prawa i Filozofii Społecznej – Sekcja Polska IVR
Tematy:
intra legem gap
contra legem gap
legal gap
extra legem gap
luka w prawie
luka extra legem
luka intra legem
luka contra legem
Opis:
The article addresses the issue of legal gaps (lacunas). Specifically, the author puts forward the general definition of legal gap which uses the concept of ‘automatically applicable’ legal rule as well as presupposes specific understanding of law – namely, that it is consisted solely of the rules of the mentioned type. Next, basing upon that definition, he defines three kinds of lacunas that are commonly distinguished in Polish and international scholarly literature, i.e. extra, intra and contra legem. As it is demonstrated, the merits of proffered definitions are manifold. First of all, they reduce the dependence of the notion of legal gap on value judgment. Secondly, they fairly well fit into the structure of contemporary legal orders. Thirdly, owing to them, the filling of legal gaps is not pointless. And lastly, the other kinds of lacunas one may encounter in academic literature are not at odds with the proffered theory, at least not by definition. At the end of the article, in the light of the main idea of the author’s conception, the Anglo -Saxon notion of the case of first impression is discussed, taking into account different models of (approaches to) the phenomenon of a binding judicial precedent.
Źródło:
Archiwum Filozofii Prawa i Filozofii Społecznej; 2013, 1(6); 109-122
2082-3304
Pojawia się w:
Archiwum Filozofii Prawa i Filozofii Społecznej
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Review of the static methods used in the measurement of the exposure to the interest rate risk
Autorzy:
Lubińska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/950691.pdf
Data publikacji:
2014
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
re-pricing gap analysis
time bucket sensitivity
duration gap analysis
Opis:
Current financial regulation requires banks to have interest rate risk methods in place commensurate with the size and complexity of the bank. The more sophisticated model, the better the prediction of the future Net Interest Income and its sensitivity to the movement of the interest rate curve. The static methods of which an overview is presented in this article, struggle with limitations such as an unchanged interest rate curve, the non-inclusion of items with optionality and many others. The objective of this article is to show how static methods progressed with time, and how some of their limitations presented by a basic Maturity Gap analysis can be addressed in an interesting way. In addition, it also provides the reader with an interpretation of the results of the analysis performed through the aforementioned methods.
Źródło:
Financial Sciences. Nauki o Finansach; 2014, 4(21); 25-41
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Determinants of the VAT gap - part 2
Autorzy:
Hoza, Beata
Powiązania:
https://bibliotekanauki.pl/articles/19233674.pdf
Data publikacji:
2022-12-30
Wydawca:
Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
Tematy:
tax gap
vat gap
Value Added Tax (VAT)
tax frauds
Opis:
The purpose of the paper is to identify the determinants of the gap in Value Added Tax and to assess the measures already taken in order to seal this gap. A thorough understanding of the VAT gap mechanism will facilitate the implementation of appropriate measures to limit the scale of occurrence of tax offenses. Determinants of the VAT gap do not only embrace tax fraud and tax evasion, although these two factors are the most important and are sometimes even identified with the concept of VAT gap. (presented are in Part 1 of this article). The size of the gap is also affected by other factors such as methodological errors, cyclical factors, gray area, problems with financial liquidity and bankruptcy of taxpayers. Their importance and problems with estimation will be presented in this part of the article.
Źródło:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej; 2022, 26, 4; 125-130
2543-9103
2543-411X
Pojawia się w:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
WAGES INEQUALITIES BETWEEN MEN AND WOMEN: EUROSTAT SES METADATA ANALYSIS APPLYING ECONOMETRIC MODELS
Autorzy:
Matuszewska-Janica, Aleksandra
Powiązania:
https://bibliotekanauki.pl/articles/453820.pdf
Data publikacji:
2014
Wydawca:
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Katedra Ekonometrii i Statystyki
Tematy:
labor market
the wage gap
the gender wage gap
SES
Opis:
In this paper there are presented the results of investigation of the various factors impact on the level of male and female wages inequality. These factors are as follows: level of wages in employees group in comparison to the national average wages, the proportion of women in the group of employees, women labor market activity in the states, and variables such as the age, job seniority, level of education of the employees, type of employment contract, occupation (ISCO88), branch where the enterprises operate (NACE rev. 1.1), size of the company and collective pay agreement.
Źródło:
Metody Ilościowe w Badaniach Ekonomicznych; 2014, 15, 1; 113-124
2082-792X
Pojawia się w:
Metody Ilościowe w Badaniach Ekonomicznych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The gender gap in pensions in Italy and Poland
Luka emerytalna w emeryturach mężczyzn i kobiet we Włoszech i w Polsce
Autorzy:
Rinaldi, A.
Dawidowicz, D.
Powiązania:
https://bibliotekanauki.pl/articles/2080821.pdf
Data publikacji:
2019
Wydawca:
Zachodniopomorski Uniwersytet Technologiczny w Szczecinie. Wydawnictwo Uczelniane ZUT w Szczecinie
Tematy:
gender gap
pension system
pension gap
plec
system emerytalny
luka emerytalna
Opis:
The article discusses the gender pension gap understood as the difference between the amounts of pensions received by men and women, focusing on Italy and Poland. It analyzes the inequalities and changes in men’s and women’s pensions and identifies the causes of such inequalities. As a result of the analysis, an attempt is made to identify the most important factors affecting inequalities in the pension amounts. The study finds that the retirement age gap and the related years in employment figures for men and women have a significant impact on the pension gap, in addition to the existence of the pay gap between the two sexes. Life expectancy and the working and post-working age population structure are factors that affect the pension gap even further. A comparison between Italy and Poland allows for the conclusion that although the pension gap is present in both the countries, the former presents a lower one than the latter. Moreover, the actions planned to be taken in Italy are bound to reduce the gap even further. On the contrary, not only is Poland’s pension gap widening, but there are also few factors likely to restrain it in the future.
Źródło:
Folia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica; 2019, 95; 17-32
2081-0644
Pojawia się w:
Folia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Myth of American Dream
Autorzy:
Tittenbrun, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/1194020.pdf
Data publikacji:
2015
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
American Dream
income gap
social mobility
social stratification
subjectivism
wealth gap
Opis:
The American Dream is a deep-seated element of collective American consciousness. Yet, contrary to any culturalist approaches, there is a need to go beyond the subjective to consider the relationship of the former to the objective social relations. And from this point of view it turns out that the U.S. society fares very poorly on the scale of social mobility and equality. In other words, the said doctrine is but a myth bearing no correspondence to reality.
Źródło:
World Scientific News; 2015, 9; 1-16
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Gap between the coach and platform – solutions for improving train accessibility
Autorzy:
Poliński, Janusz
Powiązania:
https://bibliotekanauki.pl/articles/215088.pdf
Data publikacji:
2019
Wydawca:
Instytut Kolejnictwa
Tematy:
rail transport
accessibility
gap
Opis:
Easy access from platforms to trains is limited by the free space between the platform edge and coach floor, named the gap. The standard definition of the gap is described together with a description of all the difficulties affecting passengers, arising from different platform heights and different passenger vehicle floor placements over the rail head. The gap is a cause of accidents. The article describes techniques which are used to reduce the gap’s infl uence on passenger safety (metro, railway), which may relate to the infrastructure, technical solutions associated with vehicles or platforms, as well as organizational solutions related with appropriate information.
Źródło:
Problemy Kolejnictwa; 2019, 182; 153-167
0552-2145
2544-9451
Pojawia się w:
Problemy Kolejnictwa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Planowane rozwiązania ograniczające lukę podatkową VAT w Polsce. Nowe metody wykrywania nieprawidłowości i ich eliminacji
Planned Solutions Aimed at Reducing VAT Gap in Poland. New Methods for Detecting Irregularities and their Elimination
Autorzy:
Pastuszka, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/417099.pdf
Data publikacji:
2016-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
VAT
tax gap
tax income
state budget
frauds
reducing the tax gap
Opis:
The tax gap, understood as the difference between the planned (potential) tax incomes to the state budget and the actual amounts of taxes paid by the taxpayers, is influenced by numerous factors. These include all activities undertaken by entrepreneurs aimed at hiding transactions for which taxes should be paid. A special group of such activities are VAT frauds. In his article, the author presents the most important information on illegal practices related to VAT calculation, as well as changes proposed by the Polish government aimed at reducing the respective tax gap. The planned solutions have been assessed from the perspective of their advantages and flaws that directly affect the stability of the operational and legal environment of the taxpayers and the tax administration.
Źródło:
Kontrola Państwowa; 2016, 61, 4 (369); 102-119
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
VAT gap determinants in the European Union
Determinanty luki VAT w UE
Autorzy:
Pastusiak, Radosław
Bolek, Monika
Pluskota, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2140598.pdf
Data publikacji:
2022-07-15
Wydawca:
Łódzkie Towarzystwo Naukowe
Tematy:
VAT gap
determinants of the VAT gap
GMM
luka VAT
determinanty luki VAT
Opis:
Background: The VAT gap is a key topic in the context of state budget revenues. The European Union introduced measures to support the member states in reducing the VAT gap. However, if such support is to be effective, it must be applied in the areas that are directly related to the VAT gap. Research purpose: The study aims to identify significant determinants of the VAT gap in EU countries. The present study identifies factors that the EU as a whole can deal with to suport member states in reducing the VAT gap. Methods: The study concerns the analysis of descriptive statistics of selected variables and the econometric model with the GMM system, based on which it was possible to identify significant determinants of the VAT gap in the group of EU countries. Conclusions: The key determinants of the VAT gap in the group of EU countries are economic growth and efficiency of governance. As a consequence, the EU policy aimed at reducing the VAT gap should focus mainly on those aspects that have a significant impact on the states’ revenue and are under the jurisdiction of the EU. The most important aspects that the EU as a whole should focus on are the economic growth and the efficiency of the administration’s activities. Indicating the directions of EU action fills the current research gap in this area.
Przedmiot badań: Zagadnienie luki podatku VAT jest kluczowym tematem w kontekście dochodów budżetu państwa. Unia Europejska podejmuje działania wspierające państwa członkowskie w ograniczeniu luki VAT, lecz by to wsparcie miało realny wymiar, musi być skierowane na te obszary, które stanowią rzeczywisty czynnik luki VAT w UE. Cel badawczy: Celem badania jest wskazanie istotnych determinant luki podatku VAT państw UE jako zbioru państw funkcjonujących we wspólnocie gospodarczej. Badanie pozwoli na wskazanie tych czynników, którymi może zająć się UE jako całość, by wspierać państwa wspólnotowe w ograniczaniu luki VAT. Metoda badawcza: Badanie dotyczyło analizy statystyk opisowych wybranych zmiennych oraz zbudowania modelu ekonometrycznego za pomocą systemu GMM, na podstawie którego możliwe było wskazanie istotnych determinant luki VAT w grupie państw UE. Wyniki: Kluczowymi determinantami luki podatku VAT w grupie państw UE są wzrost gospodarczy i efektywność rządzenia. W konsekwencji polityka UE nastawiona na redukcję luki VAT powinna skupiać się wyłącznie na tych aspektach, które mają realnie istotny wpływ i są w gestii organów UE. Najważniejszymi aspektami, na których może się skupić UE jako całość, to wzrost gospodarki oraz poprawa skuteczności i efektywności działań administracji.
Źródło:
Studia Prawno-Ekonomiczne; 2022, 123; 119-132
0081-6841
Pojawia się w:
Studia Prawno-Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Political Preferences of QCA Methods Institutes? A Comment on the Availability and Gender Gap Disparity Problems
Autorzy:
Tatarczyk, Dawid
Powiązania:
https://bibliotekanauki.pl/articles/1375457.pdf
Data publikacji:
2021-07-03
Wydawca:
Uniwersytet Śląski. Wydział Nauk Społecznych
Tematy:
QCA
methods institutes
gender gap
Opis:
In this research note, I examine a set of two interrelated questions about the Qualitative Comparative Analysis (QCA) methods institutes. First, I assembled and analyzed a novel dataset that tracks every QCA related training worldwide from 2002 to 2018. My examination finds that although QCA trainings are becoming more popular in Europe, the US is still the single most frequent host country for such events. Secondly, I examine the extent to which gender gap exists among QCA instructors. My findings show that female QCA instructors are severely under-represented, which likely limits their academic and professional opportunities. Thus, the QCA research community appears to be marked by the same structural challenges to diversity and gender equality as other areas of political science. Overall, this paper should of interest to scholars interested in the impact of academic infrastructures on future research trajectories as well as those concerned about gender equality in academia.
Źródło:
Political Preferences; 2021, 28; 23-31
2449-9064
Pojawia się w:
Political Preferences
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
GENDER PAY GAP IN THE MICRO LEVEL – CASE OF POLAND
Autorzy:
Śliwicki, Dominik
Ryczkowski, Maciej
Powiązania:
https://bibliotekanauki.pl/articles/453112.pdf
Data publikacji:
2014
Wydawca:
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Katedra Ekonometrii i Statystyki
Tematy:
gender pay gap
wage inequality
Opis:
The paper analyzes the size of the GPG in enterprises located in Poland and with at least 10 employees. For this purpose a linear model is constructed for individual data that allows to distinguish the influence of sex, occupation and education on the earnings. That allows to explain the size of income discrepancies caused by external, objective factors and assess the magnitude of sex discrimination.
Źródło:
Metody Ilościowe w Badaniach Ekonomicznych; 2014, 15, 1; 159-173
2082-792X
Pojawia się w:
Metody Ilościowe w Badaniach Ekonomicznych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Unsteady flow through the gap of savonius turbine rotor
Autorzy:
Świrydczuk, J.
Doerffer, P.
Szymaniak, M.
Powiązania:
https://bibliotekanauki.pl/articles/1934037.pdf
Data publikacji:
2011
Wydawca:
Politechnika Gdańska
Tematy:
Savonius turbine
rotor gap
vortices
Opis:
The paper presents a numerical analysis of unsteady flow through the gap of a Savonius turbine rotor, performed for varying integral turbine operating parameters calculated for the case under study as well as obtained from experiments described in the literature. Changes in the unsteady flow pattern, including the development and interaction of numerous vortex structures in the vicinity of the gap, and their relevance to the varying integral parameters are discussed. We conclude that the structure responsible for the intensity of the flow through the gap is a vortex which forms in the vicinity of the gap at certain phases of rotor revolution, and that a possible way to improve the efficiency of operation of a Savonius turbine is to control the intensity of this vortex by modifying the shape of the blade edges in the vicinity of the gap.
Źródło:
TASK Quarterly. Scientific Bulletin of Academic Computer Centre in Gdansk; 2011, 15, 1; 59-70
1428-6394
Pojawia się w:
TASK Quarterly. Scientific Bulletin of Academic Computer Centre in Gdansk
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efektywność szacowania podstawy opodatkowania
Efficiency of the tax base assessment
Autorzy:
Ginter, Michał
Powiązania:
https://bibliotekanauki.pl/articles/569974.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
tax
tax gap
tax revenues
Opis:
Avoiding paying taxes, if is becomes a common phenomenon, inevitably leads to the collapse of public finances. The aim of this publication is to discuss basic tax estimation, the presentation of the essence of the matter and its efficiency evaluation. The important part of the publication is an analysis of the effectiveness of estimating the tax base on the basis of information provided by a representative group of tax offices. The study included the results of the study group offices in the 2007–2011 period. The paper also evaluated the effectiveness of estimating the tax base in the light of the case law of administrative courts. The study shows the small importance of the institution of estimating a tax base as an effective mechanism for reducing the tax gap in Poland. This shows the need for a further reform of the Polish tax system, to simplify tax structure.
Źródło:
Ekonomia XXI Wieku; 2015, 2 (6); 55-69
2353-8929
Pojawia się w:
Ekonomia XXI Wieku
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The System of Teachers’ Professional Advancement and Potential Threats to Building Their Identity Within Its Framework
Autorzy:
Anna, Wiłkomirska,
Anna, Zielińska,
Powiązania:
https://bibliotekanauki.pl/articles/891970.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
teacher
identity
development
change
gap
Opis:
Professional identity combines some elements of personal and social identity in the area of goals, values, principles and measures. The paper focuses on the reflection of ambiguity of creating teachers’ professional identity during educational reform. The new system of teachers’ professional advancement has been in place in Poland for more than ten years. We have conducted complex empirical research aimed at comprehensive evaluation of that system (teachers, heads of schools and local authorities were surveyed). The theoretical framework is constructed on the concepts of the contemporary narrative theories of Ch. Taylor, A. Giddens, P. Ricoeur. There is a yawning gap between the path of improvement of quality imposed by the formal requirements of the system and the needs and educational aims formulated by teachers themselves, stemming from their everyday practice. The research provided important implication for educational policy, such as: a necessity for combining statutory requirements with particular school needs and teachers’ individual development.
Źródło:
Kultura Pedagogiczna. Międzynarodowe Pismo Pedagogiczne; 2015, 02(1); 65-78
2391-9175
2450-1816
Pojawia się w:
Kultura Pedagogiczna. Międzynarodowe Pismo Pedagogiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 433

Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies