Temat: advance - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: A Business-Cycle Model With Cash and Credit Goods and a Modified Cash-in-Advance Feature: Lessons for Bulgaria (1999–2020)
Model cyklu biznesowego z gotówką i towarami kredytowymi oraz zmodyfikowaną funkcją płatności zaliczkowej: przypadek Bułgarii (1999 -2020)
Autorzy:: Vasiliev, Aleksandar
Powiązania:: https://bibliotekanauki.pl/articles/2045978.pdf
Data publikacji:: 2022
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:: business cycles
cash and credit goods
modified cash-in-advance (CIA) constraint
Bulgaria
cykle koniunkturalne
gotówka i dobra kredytowe
zmodyfikowane ograniczenie płatności zaliczkowej (CIA)
Bułgaria
Opis:: The paper augments the standard business cycle model with cash and credit goods following Lucas and Stokey (1983, 1987), together with a modified cash-in-advance (CIA) considerations. In particular, the cash-in-advance constraint was extended to include private investment and government purchases. This specification was then calibrated to Bulgaria during the 1999-2020 period. The presence of cash and credit goods give a role to money in accentuating economic fluctuations. In particular, the two types of goods and the modified CIA constraint produce a more sophisticated propagation mechanism, with novel trade-offs faced by households. The model generates too volatile consumption, and countercyclical investment, which are at serious odds with the data. Overall, the model with cash and credit goods, and physical capital accumulation, did not provide a good framework to study business cycle fluctuations in Bulgaria.
Artykuł opisuje rozszerzenie standardowego modelu cyklu biznesowego uwzględniającego gotówkę i dobra kredytowe – analogicznie do podejścia Lucasa i Stokeya (1983, 1987) – oraz wprowadzającego zmodyfikowaną płatność zaliczkową (CIA). Ograniczenie zaliczki obejmuje przede wszystkim inwestycje prywatne i zakupy rządowe. Wymagania modelu sprawdzano dla danych zaobserwowanych dla Bułgarii w latach 1999-2020. Wprowadzone do modelu gotówka i dobra kredytowe pełnią funkcję pieniądza w uwydatnianiu wahań ekonomicznych. W szczególności te dwa rodzaje towarów i zmodyfikowane ograniczenie CIA tworzą zaawansowany mechanizm propagacji, z nowatorskimi transakcjami wymiany gospodarstw domowych. Model generuje konsumpcję o zbyt wysokiej zmienności i niecykliczne inwestycje, które są w poważnej sprzeczności z danymi. Ogólnie model uwzględniający gotówkę i dobra kredytowe oraz akumulację kapitału materialnego nie zapewnia dobrych ram do badania wahań cykli koniunkturalnych w Bułgarii.
Źródło:: Econometrics. Ekonometria. Advances in Applied Data Analytics; 2022, 1; 1-13
1507-3866
Pojawia się w:: Econometrics. Ekonometria. Advances in Applied Data Analytics
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: A comparison study between advance transfer technique and advance transfer mathematical model using bulk carrier ship: cross-track distance validation by percentage change and mann whitney u test
Autorzy:: Kamis, A. S.
Ahmad Fuad, A. S.
Powiązania:: https://bibliotekanauki.pl/articles/2211981.pdf
Data publikacji:: 2022
Wydawca:: Uniwersytet Morski w Gdyni. Wydział Nawigacyjny
Tematy:: bulk carriers
coss-track distance
ECDIS
wheel over point
advanced transfer technique
advance transfer mathematical model
wilcoxon-mann whitney u tes
IBM SPSS
Opis:: One of the methods of efficient course alteration is through the accurate identification of the WOP by ATT. ATT is widely used by mariners worldwide, and recently, the technique has been restructured and enhanced into ATMM. To prove the efficacy of ATMM over ATT, a few types of ships have been used to carry out the manoeuvring analysis. This study extends the analysis by using a bulk carrier ship. A ship simulator was used for a manoeuvring simulation study, which was carried out to verify the differences between these two methods. Throughout the manoeuvring simulation study, XTD data for each simulation was monitored and verified by XTL compliance, percentage variation, and the Wilcoxon-Mann Whitney U Test via IBM SPSS. It was found that the ATMM can produce a significantly improved WOP compared to ATT and is suitable to be used onboard a bulk carrier ship. This research's finding is expected to contribute as evidence to strengthen ATMM's efficiency so that it can be accepted as an ECDIS algorithm for ship navigation.
Źródło:: TransNav : International Journal on Marine Navigation and Safety of Sea Transportation; 2022, 16, 3; 541--551
2083-6473
2083-6481
Pojawia się w:: TransNav : International Journal on Marine Navigation and Safety of Sea Transportation
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: Advance care planning in Spain. A short national report. Part I
Autorzy:: Seoane, J.A.
Powiązania:: https://bibliotekanauki.pl/articles/1917487.pdf
Data publikacji:: 2015
Wydawca:: Uniwersytet Medyczny w Białymstoku
Tematy:: Advance Care Planning
End-of-life
Patient Rights
Spain
clinical decision-making
autonomy
Advance Directives
Opis:: Purpose: Ethical and legal recognition of patient autonomy and rights is a reality in Spain. Together with informed consent, advance directives and advance care planning have also played a major role in bringing about this situation. This paper aims to provide a description and critical analysis of their ethical and legal framework, concept, grounds, purpose and requirements under Spanish law, and to show that the appropriate way to understand and implement advance directives is to integrate them into the broader process of advance care planning, combining its legal, ethical and clinical dimensions.Materials and methods: Descriptions, arguments and conclusions presented in this paper are based on a review of legislation, case law and scientific bibliography. Conclusions: Spanish legal norms on advance directives represents a step forward in the consolidation of autonomy as a core of doctor-patient relationship and in the guarantee of patients, healthcare professionals and health institutions’ rights and duties. Moreover, it guides professionals and eases decision-making process in healthcare. Finally, it improves the quality, humanisation and justice of Spanish health system.
Źródło:: Progress in Health Sciences; 2015, 5, 1; 162-168
2083-1617
Pojawia się w:: Progress in Health Sciences
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: Advance care planning in Spain. A short national report. Part II
Autorzy:: Seoane, J.A.
Powiązania:: https://bibliotekanauki.pl/articles/1917484.pdf
Data publikacji:: 2015
Wydawca:: Uniwersytet Medyczny w Białymstoku
Tematy:: Advance Care Planning
end-of-life
Patient Rights
Spain
clinical decision-making
Autonomy
Advance Directives
Opis:: Purpose: Ethical and legal recognition of patient autonomy and rights is a reality in Spain. Together with informed consent, advance directives and advance care planning have also played a major role in bringing about this situation. This paper aims to provide a description and critical analysis of their ethical and legal framework, concept, grounds, purpose and requirements under Spanish law, and to show that the appropriate way to understand and implement advance directives is to integrate them into the broader process of advance care planning, combining its legal, ethical and clinical dimensions.Materials and methods: Descriptions, arguments and conclusions presented in this paper are based on a review of legislation, case law and scientific bibliography. Conclusions: Spanish legal norms on advance directives represents a step forward in the consolidation of autonomy as a core of doctor-patient relationship and in the guarantee of patients, healthcare professionals and health institutions’ rights and duties. Moreover, it guides professionals and eases decision-making process in healthcare. Finally, it improves the quality, humanisation and justice of Spanish health system.
Źródło:: Progress in Health Sciences; 2015, 5, 1; 169-175
2083-1617
Pojawia się w:: Progress in Health Sciences
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 5.

Tytuł:: An inventory model for deteriorating items with imperfect quality under advance payment policy
Autorzy:: Nath, Biman Kanti
Sen, Nabendu
Powiązania:: https://bibliotekanauki.pl/articles/2100042.pdf
Data publikacji:: 2021
Wydawca:: Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:: advance payment
imperfect items
screening rate
deterioration
discount
price-dependent demand
Opis:: In the business world, it is generally observed that the supplier gives a cash discount due to advance payment. The buyer may either pay off the total purchase cost or a fraction of the total purchase cost before receiving the products. If the buyer makes full payment then he receives a cash discount instantly. If the buyer pays a fraction of the total purchase cost, then (s)he receives the cash discount while paying the remaining amount at the time of receiving the lot. Moreover, in most of the inventory models, it is generally assumed that the delivered lot contains only perfect items. But in reality, the presence of imperfect items in the received lot cannot be overlooked as it will affect the total profit of the system. Thus, the study of inventory models considering the presence of imperfect items in the lot makes the model more realistic and it has received much attention from inventory managers. This paper develops a model that jointly considers imperfect quality items and the concept of an advance payment scheme (full and partial). The objective is to determine optimal ordering quantity to maximise the total profit of the system. The necessary theoretical results showing the existence of global maximum is derived. The model is illustrated with the help of numerical examples, and sensitivity analysis is carried out on some important system parameters to see the effects on the total profit of the system. The study shows that a full advance payment scheme is beneficial for the buyer.
Źródło:: Operations Research and Decisions; 2021, 31, 3; 109--135
2081-8858
2391-6060
Pojawia się w:: Operations Research and Decisions
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 6.

Tytuł:: Contemporary Dynamics of the Sea Shore of Kaliningrad Oblast
Autorzy:: Karmanov, K.
Burnashov, E.
Chubarenko, B.
Powiązania:: https://bibliotekanauki.pl/articles/241017.pdf
Data publikacji:: 2018
Wydawca:: Polska Akademia Nauk. Instytut Budownictwa Wodnego PAN
Tematy:: sea shore
coastline retreat and advance
foredunes
erosion
protection
Opis:: The article presents estimations of coastline retreat and advance in Kaliningrad Oblast at 85 monitoring points for a ten-year period of 2007–2017, based on monitoring data supplemented with satellite image analysis. The mean annual rate of coastline retreat and advance was estimated in general for each of the four major morpholithodynamic segments of the coastline: the Vistula (0:2 m/year) and Curonian (0:4 m/year) spits, as well as the western (0:5 m/year) and northern (0:2 m/year) shores of the Sambia Peninsula. The analysis of the shore protection measures implemented in Kaliningrad Oblast from 2007 to 2017 showed that the length of protected shore segments increased by 30% to 14.5 km, which is 10% of the total coastline. The obtained scheme of long-term mean annual rates of coastline retreat and advance clearly demonstrates an uneven distribution of eroded segments along the shores of Kaliningrad Oblast, however the sea shore of Kaliningrad Oblast is mainly susceptible to erosion (44%). Accumulative segments of the shore make up only 17% of the total coastline, and the remaining 39% of the shore is relatively stable. The results obtained demonstrate that the long-term mean annual rate of coastline retreat has decreased to 0:3 m/year from 1 m/year in the earlier period of 2000–2010. The general condition of the entire coastline of Kaliningrad Oblast can therefore be described as relatively sustainable]. The changes are related to several factors, such as an increase in the length of protected shore segments, the resumption of sand pulp dumping in the beach area by the Amber Mining Plant, and an increase in the amount of analytical data from an expanded local monitoring network.
Źródło:: Archives of Hydro-Engineering and Environmental Mechanics; 2018, 65, 2; 143-159
1231-3726
Pojawia się w:: Archives of Hydro-Engineering and Environmental Mechanics
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 7.

Tytuł:: Corporate Social Responsibility and Organizational Performance in Guinness Nigeria Plc, Benin City
Autorzy:: Irabora, Ikechukwu Emmanulke
Powiązania:: https://bibliotekanauki.pl/articles/1075420.pdf
Data publikacji:: 2019
Wydawca:: Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:: Competitive Advance
Corporate Social Responsibility
Organizational Performance
Opis:: This study examined the effect of corporate social responsibility on organizational performance in Guinness Nigeria Plc, Benin City using survey research method. A sample of 312 respondents was drawn from the 857 employees using accidental sampling technique. Data collected were analyzed using correlation and regression analysis. The results of the study revealed that there is a positive and significant relationship between corporate social responsibility and organizational performance. The results also showed that corporate social responsibility do have a significant effect on organizational performance in Guinness Nigeria Plc, Benin City. Thus, this study recommends among others that the management of Guinness Nigeria Plc should make effort to sustained and improved social responsibility activities such as community projects and environmental protection in order to enhance peaceful and cordial relationship with inhabitants and achieved maximum organizational performance and competitive advantage.
Źródło:: World Scientific News; 2019, 126; 1-10
2392-2192
Pojawia się w:: World Scientific News
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 8.

Tytuł:: Czynniki wpływające na postęp wyrobisk drążonych kombajnami chodnikowymi
Factors having impact on advance of roadways driven by roadheaders
Autorzy:: Sobota, P.
Feliks, R.
Powiązania:: https://bibliotekanauki.pl/articles/198996.pdf
Data publikacji:: 2014
Wydawca:: Instytut Techniki Górniczej KOMAG
Tematy:: kombajn chodnikowy
drążenie wyrobisk
postęp przodka
ocena ankietowa
roadheader
drivage of roadways
face advance
questionnaire assessment
Opis:: Postęp drążenia kombajnami chodnikowymi wyrobisk z wykorzystaniem wielu współdziałających ze sobą elementów często odbiega od wartości planowanych. Zaprezentowano porównanie planowanych i rzeczywistych postępów drążenia uzyskanych przez trzy kombajny klasy średniej, które były eksploatowane w tym samym okresie w jednej z kopalń w podobnych warunkach górniczo-geologicznych. Opracowano ankietę na temat wpływu różnych czynników na postęp drążenia, dla pracowników kopalń oraz firm wykonujących usługi drążenia wyrobisk dla kopalń. Analiza wyników ankiety wskazuje, że przy rozpoznaniu zagrożeń i prawidłowo prowadzonej profilaktyce, odpowiednim doborze maszyn i urządzeń oraz technologii drążenia, najważniejszym czynnikiem decydującym o postępie drążenia są ludzie, ich kwalifikacje i fachowość oraz zastosowany system motywacyjny.
Advance of drivage of roadways by roadheaders with use of many other machines, cooperating with each other, often differs from the advance that was planned. Planned and real advance of drivage obtained by three roadheaders of middle class, which operated at the same time in one of mines in similar mining-and-geological conditions, were compared. The questionnaire on impact of different factors on advance of drivage was developed for mine personnel and companies responsible for drivage of roadways in mines. Analysis of questionnaire results shows that people, their qualifications and competences as well as system for their motivation are the most important factors deciding about the advance of drivage at known hazards, proper prevention, as well as proper selection of machines, equipment and drivage technology.
Źródło:: Maszyny Górnicze; 2014, 32, 2; 15-22
0209-3693
2450-9442
Pojawia się w:: Maszyny Górnicze
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 9.

Tytuł:: Distribution and natural regeneration of Tilia cordata Mill. in Ukrainian plain forests in a changing climate
Autorzy:: Rumiantsev, Maksym
Luk'yanets, Volodymyr
Kobets, Oleksii
Obolonyk, Iryna
Tarnopilska, Oksana
Pozniakova, Svitlana
Musienko, Sergiy
Tupchii, Olha
Powiązania:: https://bibliotekanauki.pl/articles/2041224.pdf
Data publikacji:: 2021
Wydawca:: Instytut Badawczy Leśnictwa
Tematy:: advance growth
associated species
mixed stands
productivity
stand origin
Opis:: The aim of this study was to assess the current state of small-leaved lime stands under climate change, as well as to identify optimal conditions for the occurrence and further growth of natural lime regeneration under the stand canopy to grow productive and sustainable mixed stands. The areas of small-leaved lime (Tilia cordata Mill.) stands in plain Ukrainian forests and mixed stands with English oak (Quercus robur L.) were defined according to reference materials (as of 2016). Growth and liveability peculiarities of natural regeneration of lime under the canopy of oak-lime stands in climate change were identified. The main stand characteristics contributing to maximal appearance and further development of advance growth of lime, such as composition, age and relative density of stocking, were determined. It was found that the lime stands of vegetative origin occupy the largest part of the lime forests’ area, being less resilient and productive than those originated from seeds. Small-leaved lime is the best associated species in mixed oak stands. The presence of lime improves health, assortment composition, and productivity of oak stands and increases their resistance against pests and diseases. In the future, lime can play an important role in the adaptation of forests to climate change due to its biological and forest properties and adaptability to a sustainable existence in a relatively wide range of environmental conditions. A summary of the studies complements a system of knowledge about the current state of lime stands as well as peculiarities of their regeneration and growth. The data obtained can be used as a theoretical base for forest management to promote natural regeneration and maintain the sustainability of these forests.
Źródło:: Folia Forestalia Polonica. Series A . Forestry; 2021, 63, 2; 125-137
0071-6677
Pojawia się w:: Folia Forestalia Polonica. Series A . Forestry
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 10.

Tytuł:: Effect of the parameters of pilot dose injection in a dual fuel diesel engine on the combustion process
Autorzy:: Wierzbicki, S.
Powiązania:: https://bibliotekanauki.pl/articles/246181.pdf
Data publikacji:: 2011
Wydawca:: Instytut Techniczny Wojsk Lotniczych
Tematy:: diesel engine
injection pressure
injector opening time
fuel injection advance angle
course of combustion
Opis:: The paper presents the effect of the main parameters of pilot dose ignition: injection pressure, injection advance angle and injector opening time on the combustion process in a dual fuel diesel engine. The study continues the research conducted at the Department of Mechatronics of the University of Warmia and Mazury, Olsztyn, on optimisation of dual fuel self-ignition engines with CNG as the main fuel dose. The results presented in the paper were obtained with a single-cylinder engine HATZ 1B40, adapted to methane combustion. The results presented in the paper show the recorded changes of pressure in the combustion chamber with a constant fuel pilot dose and different ignition advance angles. Scheme of fuelling and measurement systems, view of engine indicating system, average changes of pressure in the combustion chamber, average changes of pressure in the combustion chamber and average changes of pressure in the combustion chamber at dual fuel engine supply with diesel oil at varied pilot dose injection angle, effects of advance angle of the pilot dose injection on the maximum pressure of combustion, at various proportions of diesel oil and CNG, average changes of pressure in the combustion chamber at double-fuel engine fuelled with diesel oil and various shares of methane in the dose powering the engine, CNG consumption as a function of the advance angle of the pilot dose injection for various shares of the pilot dose are presented in the paper.
Źródło:: Journal of KONES; 2011, 18, 3; 499-506
1231-4005
2354-0133
Pojawia się w:: Journal of KONES
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 11.

Tytuł:: Estimation of Genetic Parameters, Heritability and Genetic Advance for Yield Related Traits in Upland Rice (Oryza sativa L. and Oryza glaberrima Steud) Genotypes in Northwestern Ethiopia
Autorzy:: Bitew, Jember Mulugeta
Powiązania:: https://bibliotekanauki.pl/articles/1192678.pdf
Data publikacji:: 2016
Wydawca:: Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:: Genetic advance
Heritability
upland Rice
Variability
Opis:: This study was carried out to assess the extent of genetic variability for yield and yield related traits and to estimkate heritability and genetic advance in rainfed upland rice genotypes Twenty-two selected upland rice varieties were evaluated in randomized complete block design with three replications during 2014 cropping season. The analysis of variance showed highly significant differences (p < 0.01) for days to flowering, days to maturity, hundred seed weight, plant height and panicle length and differed significantly (p < 0.05) for fertile tiller per plant, filled grains per panicle, unfilled grains per panicle ,biomass yield and grain yield per plot except harvest index, indicating the existence of variability. The higher phenotypic and genotypic variance were obtained from number of filled grains, plant height, days for 50% heading, days for 85% maturity and biomass yield indicating high influence of the environment on the traits. The high level of genotypic and phenotypic coefficients of variation was recorded for traits like biomass yield, grain yield, number of fertile tillers per plant and unfilled grains per panicle. Heritability estimates were moderately high for days to maturity (66.01%), and thousand-grain weight (66.80%). High genetic advance as percent of means was observed for biomass yield per plot, unfilled grains per panicle, grain yield per plot, and fertile tiller per plant. Thousand-grain weight showed moderately high heritability coupled with high genetic advance as percent of mean. Therefore, selection based on this character might be effective for increasing grain yield.
Źródło:: World Scientific News; 2016, 47, 2; 340-350
2392-2192
Pojawia się w:: World Scientific News
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 12.

Tytuł:: Evaluation of mixture swirl in the cylinder chamber in a conceptual system with combustion surrounded by inactive gases
Autorzy:: Cieślik, W.
Pielecha, I.
Powiązania:: https://bibliotekanauki.pl/articles/133497.pdf
Data publikacji:: 2018
Wydawca:: Polskie Towarzystwo Naukowe Silników Spalinowych
Tematy:: rapid compression machine
schlieren photography
advance combustion management
particle image velocimetry
maszyny pojedynczego cyklu
zaawansowane zarządzanie spalaniem
Opis:: Internal combustion engines have seen a reduction of the dynamics of their efficiency growth in recent years. All kinds of new modifications and changes introduced in this field can only manage changes of engine efficiency at the level of a fraction of a percent. Considering the concept of unification of SI and CI internal combustion engine structures, one can expect to see their efficiency increase by the reduction of losses, whose causes and occurrence is commonly known. The improvement of the combustion system is mainly related to the reduction of thermal losses generated in this process. Therefore, the current issue is the advanced analysis of any possibilities of improving the combustion conditions and more fully understanding the processes that accompany them. The authors of the article see such a possibility in the conceptual control of the combustion process, which aims to obtain a combustible mixture surrounded by nonflammable gases. This way the flame contact with the cylinder walls is limited, which should in turn contribute to reducing the heat exchange with the walls. This research is a continuation of previous research work; current work focuses on determining the actual distribution of gases in the combustion chamber using the advanced shadow photography method. The article specifies the effect of nonflammable gas injection pressure increase on the area of the boundary layer formed between the non-flammable gases and cylinder walls.
Źródło:: Combustion Engines; 2018, 57, 4; 40-47
2300-9896
2658-1442
Pojawia się w:: Combustion Engines
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 13.

Tytuł:: Field assessment of surge and continuous furrow irrigation methods in relation to tillage systems
Autorzy:: A. Mattar, Mohamed
A. El-Saadawy, Mohamed
A. Helmy, Mamdouh
M. Sorour, Hussien
Powiązania:: https://bibliotekanauki.pl/articles/973177.pdf
Data publikacji:: 2017
Wydawca:: Polska Akademia Nauk. Instytut Agrofizyki PAN
Tematy:: irrigation
ploughing system
water application
efficiency
distribution uniformity
advance rate
Opis:: Surge flow irrigation is one of the irrigation techniques for controlling furrow irrigation. The aim of this study was to investigate the effect of surge furrow irrigation on water management compared with continuous irrigation for different tillage systems. An experimental field was treated with various tillage systems (mouldboard plough, chisel plough and rotary plough) and water irrigation application methods (continuous flow, control) in which irrigation water was applied continuously, and surge flow (3-surges, 4-surges and 5-surges) in which irrigation water was applied intermittently until it reached the tail end of the furrow. The results showed that water savings obtained using the surge technique were 18.58, 11.84 and 18.93% lower water use than with continuous flow, for the mouldboard, chisel and rotary ploughs, respectively. The 3-surges treatment with the rotary plough reduced the advance time by 25.36% from that for continuous irrigation. The 4-surges treatment with the mouldboard plough had the highest water application efficiency (88.13%). The 3-surges treatment with the rotary plough had the highest distribution uniformity (85.01%). The rotary plough did not cause as much soil aeration around the root system as the other tillage systems. The field research provided information about surge flow, aimed at reducing advance times and increasing irrigation efficiency.
Źródło:: International Agrophysics; 2017, 31, 2
0236-8722
Pojawia się w:: International Agrophysics
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 14.

Tytuł:: Funkcjonowanie Urzędu Podatkowego w Królestwie Norwegii
The functioning of Norwegian tax administration
Autorzy:: Kubylis, Rita
Powiązania:: https://bibliotekanauki.pl/articles/1185130.pdf
Data publikacji:: 2014-06-02
Wydawca:: Szkoła Główna Handlowa w Warszawie
Tematy:: tax
tax administration
tax policy
tax returns
tax system
income tax
tax advance
commune
state
podatek
urząd podatkowy
polityka podatkowa
zeznanie podatkowe
system podatkowy
podatek dochodowy
zaliczka na podatek
gmina
państwo
Opis:: Norweski Urząd Podatkowy ma wieloletnią tradycję, długą historię, jednocześnie jednak pozostaje otwarty na potrzeby obywateli i wychodzi naprzeciw ich oczekiwaniom. Ciągle modernizuje się i ulepsza swoje usługi dla podatników. Polityka podatkowa rozwijana była w Norwegii już od średniowiecza, gdy początkowo główną rolę odgrywał kościół, potem dopiero król i państwo. W kolejnym etapie rozwoju urzędy podlegać zaczęły gminom, aż w latach 60. XX w. przejęte zostały całkowicie przez państwo. Kamieniem milowym w historii rozwoju Urzędu Podatkowego była reforma z roku 1911, kiedy wprowadzono obowiązkowe zeznanie podatkowe. W 1957 r. weszło w życie bieżące, miesięczne odprowadzanie podatku dochodowego oraz zaliczki na podatek od osób prowadzących działalność gospodarczą. Kolejnym ogromnym przełomem było w latach 70. objęcie funkcji dyrektora przez Erlinga Ree-Pedersena - ekonomistę, a nie jak dotychczas prawnika. Zaczął on zarządzać organizacją i wychodzić naprzeciw potrzebom podatników, zbliżając działalność urzędu do obywateli. Usprawnienia technologiczne, które sukcesywnie następowały w kolejnych latach, udowodniły tylko, że tak mało popularna wśród obywateli instytucja jak Urząd Podatkowy, może być jednak przyjazna i dostępna za pomocą najnowocześniejszych technologii. Norweski Urząd Podatkowy to instytucja, która wzbudza zaufanie obywateli, zwłaszcza że głównym zadaniem polityki podatkowej jest zapewnienie państwu odpowiedniego poziomu dochodu. Jednocześnie zadaniem Norwegii, jako państwa dobrobytu, jest zapewnienie obywatelom odpowiedniego poziomu życia za pomocą m.in. sprawnie funkcjonującej polityki podatkowej, pozwalającej na finansowanie przez państwo podstawowych dziedzin życia publicznego.
The Norwegian Tax Office constitutes an institution with a long tradition and history, but as well opened to the citizens' needs and meeting their expectations. It is an institution which is in a constant movement through modernisation and improvement of its services. The history of the tax system goes back to the medieval times. The tax policy has been developed since Middle Ages, when the main role was played by the church, then by the king or the state. In the next periods the tax offices were managed by the municipalities and at last, in the 60. were fully taken over by the state. A milestone in the Norwegian Tax Office's history was a reform from 1911, where the obligatory tax return was introduced and from 1957 where the current each-monthincome tax payment was implemented. For those running own businesses the advance tax payment was developed. These solutions have been applicable with success since then until now. The next big progress was made in the late 70. when the leadership was taken over by the economist, not a lawyer which was a rule then, Erling Ree-Pedersen, who started managing the organization and seeing it as a whole unity. Thanks to this approach the Tax Office has been moved closer to the tax payers and started to meet their expectations. The technological solutions, which occurred in the next years and have been developed since, have just proved that the institution which is so little popular can be helpful, friendly and approachable through the newest technologies. The Norwegian Tax Office is an institution which evokes trust among citizens, especially that the main aim of the tax policy is supporting the state with sufficient income level. Simultaneously the main aim of Norway as a welfare state is supplying the citizens with the appropriate life standard through, among others, efficient tax policy, allowing to finance the main fields within public policy.
Źródło:: Studia z Polityki Publicznej; 2014, 1, 2(2); 133-156
2391-6389
2719-7131
Pojawia się w:: Studia z Polityki Publicznej
Dostawca treści:: Biblioteka Nauki

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Tytuł:: Good practice for transfer pricing in selected OECD countries
Dobre praktyki w zakresie cen transferowych w wybranych państwach członkowskich OECD
Autorzy:: Szymczak, Magdalena
Powiązania:: https://bibliotekanauki.pl/articles/1186119.pdf
Data publikacji:: 2020
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:: transfer pricing
OECD Guidelines
Advance Pricing Arrangements
Mutual Agreement Procedure
ceny transferowe
Wytyczne OECD
uprzednie porozumienia cenowe
procedura wzajemnego porozumiewania się
Opis:: W ciągu ostatnich dziesięcioleci obserwowany jest znaczny rozwój cen transferowych. Dostrzeżono, że ceny transferowe mają istotny wpływ na wiele obszarów zarządzania przedsiębiorstwem. Państwa, dostrzegając powagę zagadnienia oraz dbając o zabezpieczenie swojej bazy podatkowej, zaczęły przyjmować przepisy regulujące tę materię. Wychodząc naprzeciw zarówno przedsiębiorstwom, jak i regulatorom, międzynarodowe organizacje zajęły się opracowywaniem wskazań oraz ich promowaniem, tak aby przepisy dotyczące cen transferowych były jak najbardziej przejrzyste i transparentne. Jednymi z najszerzej rozpowszechnionych stały się dobre praktyki zawarte w „Wytycznych OECD”. Celem artykułu jest ocena rozwiązań wypracowanych w przestrzeni międzynarodowej dotyczących cen transferowych na przykładzie dobrych praktyk zawartych w „Wytycznych OECD” z zakresu uprzednich porozumień cenowych oraz procedury wzajemnego porozumiewania się. Analizą objęte zostały wszystkie państwa członkowskie OECD.
Źródło:: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2020, 64, 9; 119-130
1899-3192
Pojawia się w:: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:: Biblioteka Nauki

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