Informacja

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Wyszukujesz frazę "control of information" wg kryterium: Temat


Tytuł:
Modeling and design of role engineering in development of access control for dynamic information systems
Autorzy:
Poniszewska-Marańda, A.
Powiązania:
https://bibliotekanauki.pl/articles/200307.pdf
Data publikacji:
2013
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
access control of information systems
access control models
role engineering
usage control
Opis:
Nowadays, the growth and complexity of functionalities of current information systems, especially dynamic, distributed and heterogeneous information systems, makes the design and creation of such systems a difficult task and at the same time, strategic for businesses. A very important stage of data protection in an information system is the creation of a high level model, independent of the software, satisfying the needs of system protection and security. The process of role engineering, i.e. the identification of roles and setting up in an organization is a complex task. The paper presents the modeling and design stages in the process of role engineering in the aspect of security schema development for information systems, in particular for dynamic, distributed information systems, based on the role concept and the usage concept. Such a schema is created first of all during the design phase of a system. Two actors should cooperate with each other in this creation process, the application developer and the security administrator, to determine the minimal set of user’s roles in agreement with the security constraints that guarantee the global security coherence of the system.
Źródło:
Bulletin of the Polish Academy of Sciences. Technical Sciences; 2013, 61, 3; 569-579
0239-7528
Pojawia się w:
Bulletin of the Polish Academy of Sciences. Technical Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Informacja jako podstawa egzystencji i rozwoju - pogranicza prawa
Information as the Basis for Existence and Development – Borderlines of Law
Autorzy:
Blicharz, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/2143194.pdf
Data publikacji:
2022-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
informacja
znaczenie informacji
wiarygodność informacji
ochrona danych osobowych
dostęp do informacji publicznej
kontrola
kontrola prywatności
kontrola informacji
big data
media
information
importance of information
reliability of information
personal data protection
access to public information
control
control of privacy
control of information
the media
Opis:
Początkowo informacja służyła człowiekowi tylko do przetrwania. Gromadziliśmy wiedzę na temat praw rządzących otaczającą nas naturą, aby nie zostać zdominowanym lub zabitym przez innych, zdobyć pożywienie. Uczyliśmy się wykorzystywać przyrodę do własnych potrzeb. Poznaliśmy, że życie w grupie jest bezpieczniejsze niż w pojedynkę. Opanowaliśmy materię w stopniu pozwalającym nam nie tylko przetrwać, ale także zdominować inne gatunki. Ta fundamentalna wiedza opierała się na zgromadzonej informacji w postaci obserwacji, spostrzeżeń oraz doświadczenia. Równolegle uczyliśmy się i odkrywaliśmy relacje społeczne. Wraz z upływem czasu, doskonaląc sztukę fizycznego przetrwania do perfekcji, zgłębialiśmy sukcesywnie naukę o relacjach społecznych, ponieważ zdobywanie wiedzy i doświadczenia w tej dziedzinie odgrywało coraz ważniejszą rolę. Ewolucja tych relacji jest doskonałym przykładem wagi informacji w życiu społecznym. Artykuł przybliża jej znaczenia w wielu dziedzinach i obszarach ludzkiej aktywności.
Information was first, and it has been the most important thing in a human life. Nothing else exists but information. All the knowledge and experience of humans is based on information and its processing. Although Gospel reads that “In the beginning was the word”, humans as a species found it out much later, similarly as it was the case of the origins of the Universe. From this perspective, in the beginning there was information about creation. At first, information was used to survive. We collected the knowledge of the laws that governed the surrounding nature in order not to be dominated or killed by others, and to obtain food. We learnt to use nature to satisfy our own needs. We learnt that living in a group is safer than living alone. We took control of the matter to the extent that allowed us not only to survive, but to dominate other species as well. This fundamental knowledge was based on information gathered as observations, insights and experience. Simultaneously, we learnt and discovered social relations. With time, and when we mastered the ability to survive, studies on social relations, knowledge and experience gathering started to play yet bigger and bigger role. Evolution of these relations is a perfect example of the significance of information in social life. The ar ticle presents its significance in many areas of human activity.
Źródło:
Kontrola Państwowa; 2022, 67, 2 (403); 88-119
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Glottodidaktische Steuerung und Regelung auf interindividueller Ebene
Glottodidactic control and regulation on the inter-individual level
Autorzy:
Szczodrowski, Marian
Powiązania:
https://bibliotekanauki.pl/articles/911739.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Steuerung der Informationssignale
Regelung der Informationsstrukturen
glottodidaktische Lenkung
fremdsprachlicher Kommunikationspartner und fremdsprachlicher Unterrichtsteilnehmer
control of information signals
regulation of information structures
glottodidactic direction
communication partner
the participant in foreign-language learning
Opis:
The subject of this discussion consists of selected concepts regarding the codematic foundations of foreign-language learning and cybernetic systems of foreign-language communication. The author focuses on processes of controlling, regulating, and directing foreign-language structures at the inter-individual level from the teacher to the learner. The control process, coupled with the process of basic information transfer, supports and strengthens it, both with linguistic (suprasegmental) means and extra-linguistic (visual) means. The basis of the regulation process are the effects of the coded structures of the learner, effects delivered to the teacher by the control system functioning through feedback. Glottodidactic direction includes the above two processes in order to transfer inaccurate structures, once corrected by the teacher, with the aim of re-decoding them and correctly assimilating them.
Źródło:
Glottodidactica. An International Journal of Applied Linguistics; 2020, 47, 2; 195-203
0072-4769
Pojawia się w:
Glottodidactica. An International Journal of Applied Linguistics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Postępowanie kontrolne wobec osób posiadających poświadczenie bezpieczeństwa a ochrona informacji dotyczących jednostki
Control proceedings against persons possessing security clearance and protection of information concerning an individual
Autorzy:
Chochowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/697720.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Opolski
Tematy:
protection of information
security clearance
control proceedings
confidentiality
rights of an individual
Opis:
This text presents considerations regarding control follow-up for persons who have a security clearance, the proceeding being aimed at verifying whether the said person still guarantees the confidentiality of secret information. As part of this proceeding, a person who is subject to a control review procedure is subject to restrictions on some of his or her rights and freedoms, in particular the right to protect information concerning him or her. The aim of the considerations is to present the control proceedings conducted against persons possessing security clearance, in the context of protection of the rights of the individual concerned.
Źródło:
Opolskie Studia Administracyjno-Prawne; 2019, 17, 1; 33-49
2658-1922
Pojawia się w:
Opolskie Studia Administracyjno-Prawne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wesen, Arten und Wirkungen der fremdsprachlichen Steuerung
The Essence, Types and Effects of Foreign Language Control Systems
Autorzy:
Szczodrowski, Marian
Powiązania:
https://bibliotekanauki.pl/articles/916870.pdf
Data publikacji:
2018-11-05
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Linguistic and extralinguistic devices within control and self-control systems
communicative signals and communicative information
coding of information and decoding of information signals
the course of verbal communicative processes
the elements of communicative systems
information and signal channels of communication
Opis:
Every human activity, including linguistic and non-linguistic communication among people, is always connected with a type of control appropriate to that activity. In an informationalcommunicative system there functions a parallel control system, which ensures the optimum transfer of information to the receiver or receivers. The following article deals with the essence of the process of control, its course on the inter-individual and intra-individual level of communication between partners, and types of control and their possible effects.
Źródło:
Glottodidactica. An International Journal of Applied Linguistics; 2009, 35, 1; 9-23
0072-4769
Pojawia się w:
Glottodidactica. An International Journal of Applied Linguistics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efektywność strategii wolicjonalnych u osób depresyjnych
Efficiency of the volitional strategies in the group of depressive person
Autorzy:
Wytykowska, Agata M
Powiązania:
https://bibliotekanauki.pl/articles/2139075.pdf
Data publikacji:
2002
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
depression
volitional strategies: selective attention
emotion control
parsimony of information processing
Opis:
This study presents the investigation the efficiency of the volitional strategies in the group of depressive person while making interpersonal decision. The theoretical basis of this study is Kuhl’s Depression Theory. According to Kuhl’s theory an important determinants of depression are the persevering intentional states which can not be eliminated and postponed: the so called degenerated intentions. The degenerated intention overloads the mental resource of working memory. As a result, enactment of a new or realistic intentions may be impaired because of unavailability of the memory capacity needed for their execution. It leads to deficits in motivational and executive levels. This research was done to test an efficiency of the selected volitional strategies (emotional control, selective attention, prasimony of information processing) in experimental conditions with the well described intention in the depressive and health group of subjects (in Kuhl’s study the degenerated intention was inducted by experimental conditions). This study was inspired by an idea of Maria Lewicka. The research results show the decreased efficiency of volitional strategies in the group of depressive subjects in compare to the healthy subjects, independency of the search conditions.
Źródło:
Acta Universitatis Lodziensis. Folia Psychologica; 2002, 06; 71-85
2353-4842
Pojawia się w:
Acta Universitatis Lodziensis. Folia Psychologica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Information support of optimal control of modes of electric systems with renewable energy sources
Autorzy:
Kulyk, V. V.
Bartetska, I. A.
Buslavets, O. A.
Gryniewicz-Jaworska, M.
Powiązania:
https://bibliotekanauki.pl/articles/103356.pdf
Data publikacji:
2017
Wydawca:
Stowarzyszenie Inżynierów i Techników Mechaników Polskich
Tematy:
renewable sources of electric energy
electric systems
optimal control
information support
Opis:
To provide necessary quality of electric energy and reliable supply and reduce environmental contamination as a result of energy units operation, renewable sources of energy (RSE), in particular solar electric stations (SES), wind electric stations (WES) and small hydropower stations (SHES) are intensively developed. The paper considers the conditions of optimality of renewable sources of energy (RSE) functioning in electric systems, controllability of which is limited by the impact of non-stable weather conditions. The influence of control system information support on the efficiency of RSE usage is shown.
Źródło:
Advances in Science and Technology. Research Journal; 2017, 11, 4; 21-26
2299-8624
Pojawia się w:
Advances in Science and Technology. Research Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Incremental value of information for discrete-time partially observed stochastic systems
Autorzy:
Banek, T.
Powiązania:
https://bibliotekanauki.pl/articles/969917.pdf
Data publikacji:
2010
Wydawca:
Polska Akademia Nauk. Instytut Badań Systemowych PAN
Tematy:
stochastic control
filtering
Hausdorff measures
change of variables formula of Federer
Lagrange multipliers
value of information
Opis:
A discrete-time stochastic control problem for general (nonlinear in state, control, observation and noise) models is considered. The same noise can enter into the state and into the observation equations, and the state/observation does not need to be affine with respect to the noise. Under mild assumptions the joint distribution function of the state/observation processes is obtained and used for computing the Gateaux and Frechet derivatives of the cost function. Under partial observation the control actions are restricted by the measurability requirement and we compute the Lagrange multiplier associated with this "information constraint". The multiplier is called a "dual", or "shadow" price, and in the literature of the subject is interpreted as an incremental value of information . The present and the future are two factors appearing in the multiplier and we study how they are balanced as time goes on. An algorithm for computing extremal controls in the spirit of R. Rishel (1985) is also obtained.
Źródło:
Control and Cybernetics; 2010, 39, 3; 769-781
0324-8569
Pojawia się w:
Control and Cybernetics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Management of expenses for fertilizers and chemical plant protection products in the accounting and control system of agrarian formations
Autorzy:
Degaltseva, Zhanna V.
Govdya, Victor V.
Velichko, Konstantin A.
Powiązania:
https://bibliotekanauki.pl/articles/1844343.pdf
Data publikacji:
2021
Wydawca:
Instytut Technologiczno-Przyrodniczy
Tematy:
accounting and control system
agrarian formation
cost of fertilizers
efficiency information technology
management
Opis:
A wide variety of soil and climatic conditions requires extensive study of the characteristics of the use of fertilizers and chemical plant protection products, which sometimes negatively affects the environment. Therefore, there is a need not only to know the ways and amount of application of fertilizers and chemical protectors but also to have a clear idea of the processes occurring in the soil, plants, ecology of the production environment and the rural population. This knowledge will allow us to carefully approach the practical issues of chemicalizing the crop industry and prevent possible negative consequences. To study the integrated interdisciplinary object of management accounting related to the assessment of the reproduction of agricultural land fertility, the functions and complex interaction of IT management, and analysis of specific situations of the impact of costs on fertilizers and chemical plant protection products on the gross crop production in the Kuban economic entities were applied. The study found that modern science has formulated the main theoretical aspects of the economic and environmental efficiency of the use of mineral fertilizers and chemical plant protection products in agriculture. Noting the significant achievements of scientists and practitioners in this field of agricultural development, we believe that the use of digital technologies for assessing the quality of soil fertility, methods and methods of using chemical agents can qualitatively improve information on the costs of their use, and determine the most rational and environmentally friendly areas. The studied experience in the application of methods indicates a fairly high accuracy in assessing the quality of soil fertility. Moreover, the results make it possible to change the associated types of managerial work, such as the planning of the procurement of fertilizers and plant protection products, precisely determine their types, and coordinate the place and time of their use.
Źródło:
Journal of Water and Land Development; 2021, 49; 229-234
1429-7426
2083-4535
Pojawia się w:
Journal of Water and Land Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Motyvation and control in technical systems
Motywacje i sterowanie w systemach technicznych
Autorzy:
Wójcik, J.
Powiązania:
https://bibliotekanauki.pl/articles/112618.pdf
Data publikacji:
2013
Wydawca:
STE GROUP
Tematy:
motivation
control
technical systems
impact of information
motywacje
sterowanie
systemy techniczne
oddziaływanie informacyjne
Opis:
The study presents issues related to the motivation of human action and its shaping. The issues are presented from the point of view of psychology, sociology, management science and cybernetics. It was found that in the application of appropriate stimuli may affect motivation to change and consequently the change in quality of performance. The common denominator of these areas of study is the conclusion that the motivation may be the result of the conditions of information or energy. Maslow, human motivations, addicted from needs. He introduced the so-called pyramid of needs, from which it follows that the greatest impact of human motivations are the needs of an energetistic nature. But the Herzberg in his two-factor theory of motivation found that motivations are the result of exposure to man, so-call motivators such as stimuli (incentives) of the informative nature. At the same time he provided the conditions which made the effectiveness of these motivators. Mazur introduced the man as an autonomous system and describe the processes that determine the motivation of action. He said that the man, as the system must be able both to retrieve from environment as well to place on in to the environment, the information and energy. This means that the motives of human actions can have only informative and energetistic character, what largely corresponds with the results of sociological research. Kossecki linked motivations of human activities with distinctive social norms and depends of the human norm type, he found that motivations can be informative, energetistic, or mixed. To similar conclusions is reaching when it is depending the type of motivation of man's relation to the basic categories of social existence, given by Koneczny. Using the principles of transmission of information it has been shown that the efficiency of the control depends on the motivation. People with the energetistic motivation are more likely susceptible to control. In the discussion are presented examples of control in technical systems, typical for the problems presented in the work.
W pracy przedstawiono zagadnienia związane z motywacją działań człowieka i jej kształtowaniem. Problematykę przedstawiono z punktu widzenia psychologii, socjologii, nauk o zarządzaniu oraz cybernetyki. Wspólnym mianownikiem wymienionych dziedzin nauki jest wnioskowanie, że motywacja może wynikać z przesłanek informacyjnych lub energetycznych. Masłow motywacje ludzkie uzależnił od potrzeb. Przedstawił tzw. piramidę potrzeb, z której wynika, że na motywacje człowieka największy wpływ mają potrzeby o charakterze energetycznym. Z kolei Herzberg w swojej dwuczynnikowej teorii motywacji stwierdził, że motywacje są wynikiem oddziaływania na człowieka tzw. motywatorów, tj. bodźców o charakterze informacyjnym. Jednocześnie przedstawił warunki, od których uzależnił skuteczność tych motywatorów. Mazur przedstawił człowieka jako system autonomiczny oraz opisał procesy determinujące motywacje działań. Stwierdził, że człowiek jako system musi mieć możliwość zarówno pobierania z otoczenia jak i wprowadzania do niego informacji oraz energii. Oznacza to, że motywacje działań człowieka mogą mieć tylko charakter informacyjno-energetyczny, co w dużym stopniu koresponduje z wynikami badań socjologicznych. Kossecki powiązał motywacje działań człowieka z charakterystycznymi normami społecznymi i w zależności od normotypu człowieka stwierdził, że motywacje mogą mieć charakter informacyjny, energetyczny lub mieszany. Do podobnych wniosków dochodzi się uzależniając typ motywacji od stosunku człowieka do podstawowych kategorii bytu społecznego, podanych przez Konecznego. Posługując się zasadami przekazywania informacji pokazano, że skuteczność sterowania zależy od rodzaju motywacji.
Źródło:
Systemy Wspomagania w Inżynierii Produkcji; 2013, 1 (3); 163-185
2391-9361
Pojawia się w:
Systemy Wspomagania w Inżynierii Produkcji
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Features of control processes in organizational-technical (technological) systems of continuous type
Autorzy:
Korobiichuk, Igor
Ladanyuk, Anatoliy
Boiko, Regina
Hrybkov, Serhii
Powiązania:
https://bibliotekanauki.pl/articles/2141889.pdf
Data publikacji:
2020
Wydawca:
Sieć Badawcza Łukasiewicz - Przemysłowy Instytut Automatyki i Pomiarów
Tematy:
sugar production
control object
technological monitoring
automated complexes
uncertainty of information
neuro-fuzzy networks
Opis:
Technological complexes of various industries are characterized by certain modes of operation (technological regulations), which correspond to the set of variables of different nature, which have a high-dynamics of change and determine the main technical and economic performance of the object. The aim of the research is to identify information software approaches to support decision-making in organizational-technical (technological) systems. Research results are obtained through grouping, generalization and comparison methods. The scientific significance of the results are to determine the objective need to use intelligent decision support subsystems to quickly manage complex organizational-technical systems based on both: clear and formalized data and knowledge and high-quality fuzzy estimates.
Źródło:
Journal of Automation Mobile Robotics and Intelligent Systems; 2020, 14, 4; 11-17
1897-8649
2080-2145
Pojawia się w:
Journal of Automation Mobile Robotics and Intelligent Systems
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
THE ROLE AND THE IMPORTANCE OF SECRET OFFICES FOR THE PROTECTION OF CLASSIFIED INFORMATION IN THE MINISTRY OF NATIONAL DEFENSE
Autorzy:
Sebastian, Kaleta,
Powiązania:
https://bibliotekanauki.pl/articles/890830.pdf
Data publikacji:
2018-08-17
Wydawca:
Wyższa Szkoła Bezpieczeństwa Publicznego i Indywidualnego Apeiron w Krakowie
Tematy:
secret office
protection of classified information
physical security measures
personal security
personnel training
control
Opis:
The disclosure of classified information can contribute to causing threat to national security. In order to prevent such situations in the Ministry of National Defense a specialized, full-time organizational units called protection sections have been appointed. Protection sections consists of secret offices which are responsible for recording, storage, circulation, publishing and archiving of classified information. The article also highlights the key threats to classified information, and discusses the organization of secret offices in the Ministry of National Defense. The idea of “instruments of protection” have been presented to ensure the safety for both offices and for the information which is being processed.
Źródło:
Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje; 2015, 20; 238-249
2299-4033
Pojawia się w:
Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
"Бюллетень публичной информации" как инструмент общественного контроля в политической системе государства
"Bulletin of Public Information" as an instrument of social control in the political system of the state
"Biuletyn Informacji Publicznej” jako instrument kontroli społecznej w systemie politycznym państwa
Autorzy:
Бобрык, Адам
Powiązania:
https://bibliotekanauki.pl/articles/40213645.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
Bulletin of Public Information
social control
political system
Бюллетень публичной информации
общественный контроль
политическая система
Opis:
Важным элементом демократической системы является возможность контроля посредством доступа к широкому спектру информации органов власти и государственных учреждений не только уполномоченными органами, но и каждым гражданином. В Польше принято правовое и организационное решение, предоставляющее широкий круг возможностей для такой деятельности. Основным инструментом является «Бюллетень публичной информации». Он должен содержать исчерпывающие данные о конкретном учреждении. Согласно закону, любая информация по общественным вопросам представляет собой общедоступную информацию и подлежит раскрытию. Это создает важный инструмент социального контроля в политической системе государства, способствует развитию интереса граждан к общественным делам, укреплению демократии и формированию гражданского общества.
An important element of the democratic system is the ability to control, through access to a wide range of information, authorities and public institutions not only by authorized institutions, but also by every citizen. In the Republic of Poland, a legal and organizational solution has been adopted that provides a wide range of possibilities for such activities. The basic instrument is the „Bulletin of Public Information”. It should contain exhaustive data on a specific institution. The act defines that any information on public matters constitutes public information and is subject to disclosure. This creates an important instrument of social control in the political system of the state. It is also conducive to developing citizens’ interest in public affairs, strengthening democracy and shaping civil society.
Źródło:
DOCTRINA. Studia Społeczno-Polityczne; 2022, 19, 19; 201-218
1730-0274
Pojawia się w:
DOCTRINA. Studia Społeczno-Polityczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Integrated Software for Implementation of Control Systems Based on PLC Controllers
Autorzy:
Surma, S.
Mikulski, J.
Powiązania:
https://bibliotekanauki.pl/articles/117515.pdf
Data publikacji:
2008
Wydawca:
Uniwersytet Morski w Gdyni. Wydział Nawigacyjny
Tematy:
transport
Control System
Integrated Software
PLC Controllers
Sea Transportation
Information Technology (IT)
Safety of Multicomputer Systems
Opis:
Industrial processes’ control systems based on PLC controllers play today a very important role in all fields of transport, including also sea transport. Construction of control systems is the field of engineering, which has been continuously evolving towards maximum simplification of system design path. Up to date the time needed for system construction from the design to commissioning had to be divided into a few stages. A mistake made in an earlier stage caused that in most cases the next stages had to be started anew. Modern software allows for quicker implementation of system design. Available debugging systems allow for defect detection at an early stage of project implementation. Application of additional protective devices will allow for remote diagnosing of the equipment state and introducing changes (depending on authorities granted). The paper presents general characteristic of integrated software for implementation of complex control systems. The issues related to the software use for programming of the visualisation environment, control computer, selection of transmission medium and transmission protocol as well as PLC controllers’ configuration, software and control have been analysed.
Źródło:
TransNav : International Journal on Marine Navigation and Safety of Sea Transportation; 2008, 2, 3; 297-300
2083-6473
2083-6481
Pojawia się w:
TransNav : International Journal on Marine Navigation and Safety of Sea Transportation
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dimensions of the function of information provision of tax authorities in management of public levies
Autorzy:
Raczkowski, K.
Powiązania:
https://bibliotekanauki.pl/articles/398990.pdf
Data publikacji:
2015
Wydawca:
Politechnika Białostocka. Oficyna Wydawnicza Politechniki Białostockiej
Tematy:
management of public levies
function of information provision
tax authorities
tax consulting
control
zarządzanie podatkami publicznymi
przekazywanie informacji
urząd podatkowy
doradztwo podatkowe
kontrola
Opis:
The objective of this paper is to define the dimensions of the function of information provision of tax authorities in public levies management. Accomplishment of the objective is based on the example of Poland, however the outcome may be applied intersubjectively in various models of tax administration all over the world. Critical review of the relevant literature has been employed as a methodological basis in combination with gradual concretization and comparative analysis as part of making inferences. It has also been assumed that the function of information provision of tax authorities is composed of an internal part as well as an external one, which is being developed on the level: tax authorities – tax management bodies. Therefore, a research hypothesis has been put forward stating that the function of information provision of tax authorities is heavily deformed, carried out selectively, and with no reflection on performance. The obtained research results testify to that and allow to indicate that the dimensions of this function overlap and not always co-contribute to subsidiarity in meeting tax obligations and simultaneously state interventionism marked by penalization of criminal offences. An undoubted theoretical contribution is a proposition of the dimensions of the function of information provision of tax authorities, enriched with possibilities for different management of intellectual capital as well as execution of the law on public levies. The results of this study may be of use to broadly defined tax administration, students, and researchers studying socioeconomic processes.
Źródło:
Ekonomia i Zarządzanie; 2015, 7, 2; 63-70
2080-9646
Pojawia się w:
Ekonomia i Zarządzanie
Dostawca treści:
Biblioteka Nauki
Artykuł

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