Temat: R41 - Katalog OPAC zbiorów

Tytuł:: Ujęcie w księgach rachunkowych i w sprawozdaniu finansowym dotacji z Programu Operacyjnego Innowacyjna Gospodarka Działanie 1.4-4.1 „Wsparcie projektów celowych oraz wsparcie wdrożeń wyników B+R”
Entering subsidies from the operating program Innovative Economy 1.4-4.1 Action „Supporting Targeted Projects and Supporting Implementation of B+R work results” in account books and financial reports
Autorzy:: Wrona, Marzena
Żuk, Katarzyna
Powiązania:: https://bibliotekanauki.pl/articles/30145414.pdf
Data publikacji:: 2011
Wydawca:: Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
Tematy:: dotacja do aktywów
dotacja do przychodów
Program Operacyjny Innowacyjna Gospodarka Działanie 1.4-4.1 „Wsparcie projektów celowych oraz wsparcie wdrożeń wyników prac B+R”
faza badawcza
faza wdrożeniowa
koszty kwalifikowane
zakończone prace rozwojowe
środki trwałe
wartości niematerialne i prawne
rozliczenia międzyokresowe przychodów
polityka (zasady) rachunkowości
amortyzacja
pozostałe przychody operacyjne
subsidy for the assets
subsidy for the income
study stage
implementation stage
affordable costs
completed developmental work
fixed assets
nonmaterial and legal assets
inter-period income settlement
policies (rules) of accountancy
amortization
remaining operating income
Opis:: The issue of entering subsidies from the European Union means designed for financing industrial studies and/or developmental work as well as of implementation of the results of these studies or work in the area of economic activities of the entrepreneur within the operating program Innovative Economy 1.4-4.1 Action „Supporting Targeted Projects and Supporting Implementation of B+R work results” is a topical one because of the possibility to obtain the subsidies that companies enjoy after Poland joined the European Union. Subsidizing the completed developmental work within the „study stage” of the 1.4-4.1 Action is a „subsidy for the assets” and should be entered in the account books as the income of future periods. In the next periods the sums counted as inter-period income gradually increase the remaining operation income, parallel to amortization or remitting allowance for the cost of developmental work financed from this source. Subsidizing the building of fixed assets and nonmaterial or legal assets within the „implementation stage” of the 1.4-4.1 Action is a „subsidy for the assets” and should be entered in the account books, taking into consideration the regulations of Art. 41 section 1 paragraph 2 of the Law of Accountancy. The way the assets have been acquired does not affect the way they should be entered – it does not matter whether they have been purchased or financed by way of leasing. Subsidizing the outlays made by companies, that are operating costs belonging to the two stages of the 1.4-4.1 Action is a „subsidy for the income”. Such support should be included into the remaining operating costs.
Źródło:: Roczniki Ekonomii i Zarządzania; 2011, 3; 185-201
2081-1837
2544-5197
Pojawia się w:: Roczniki Ekonomii i Zarządzania
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 6.

Tytuł:: Suwalski epizod -- fragment z dziejów 41 Suwalskiego Pułku Piechoty Marszałka Józefa Piłsudskiego w kampanii wrześniowej 1939 r
Autorzy:: Filipow, Krzysztof.
Powiązania:: Zeszyt Naukowy / Muzeum Wojska (Białystok) 1996, z. 10, s. 41-46
Data publikacji:: 1996
Tematy:: 41 Suwalski Pułk Piechoty Marszałka Józefa Piłsudskiego działania bojowe Suwałki (okręg)
Piechota jednostki działania bojowe Suwałki (okręg) 1939 r.
Pułk piechoty działania bojowe Suwałki (okręg) 1939 r.
Kampania wrześniowa (1939)
Opis:: Sum.
Dostawca treści:: Bibliografia CBW

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Skocz do pozycji: 7.

Tytuł:: Structural Identification of Polymer Nanocomposites
Autorzy:: Bilewicz, M.
Labisz, K.
Tański, T.
Konieczny, J.
Górniak, M.
Powiązania:: https://bibliotekanauki.pl/articles/1375121.pdf
Data publikacji:: 2014-10
Wydawca:: Polska Akademia Nauk. Instytut Fizyki PAN
Tematy:: 36.20.-r
61.41.+e
81.20.-n
81.40.Gh
81.40.Lm
81.70.-q
81.70.Bt
82.35.-x
Opis:: Composites and nanocomposites as commercially used engineering materials with continuous development, are important for rising market and industry needs. Significant role is played by polymers, whose consumption increases every year, thanks to low cost of production, economical processing and broad scope of material composition possibilities, including nanomaterials and basing on them nanocomposites. Nanocomposites, using power of nanotechnology, may improve physical, chemical and mechanical properties, comparing to composites. Investigation of structure and properties of such materials is necessary to obtain knowledge about phenomena at micro and nanoscale and gives opportunity to design and control structure, because the properties of any material depend on its matter. Polymer matrix nanocomposites are interesting and very promising class of polymer composites. Investigation of structure development due to different heat treatment and under different processing condition of injection molded specimens of polypropylene and montmorillonite composition has been performed. Dispersion of nanoreinforcement, in the shape of 2:1 layer silicates, was observed under transmission and scanning electron microscope. Application of advanced technology of multiplication of oriented layer mostly reinforcing and orienting micro and nanoparticles along polymeric specimen, allowed to obtain several layers and significantly reinforced material. Light microscope has been used for observation layered zone, visible just in polarization mode.
Źródło:: Acta Physica Polonica A; 2014, 126, 4; 895-901
0587-4246
1898-794X
Pojawia się w:: Acta Physica Polonica A
Dostawca treści:: Biblioteka Nauki