94 research outputs found
Próba oszacowania wpływów budżetowych z podatków dochodowych w rolnictwie i reformy KRUS
Get PDFThe article aims to estimate potential government revenue that could be generated from imposing an income tax on incomes derived from agriculture. The author also looks at revenue that could be generated from covering farmers with the general rules of the public retirement system. The author presents different scenarios for such a reform and discusses problems related to its implementation. To estimate potential revenues from the reform, Kula assesses agricultural incomes using data on area payments and statistics on the Farmers’ Social Insurance System (KRUS). This makes it possible to calculate the amount of taxes and social insurance contributions. The results suggest that many farmers – especially those whose farms do not exceed 10 hectares in area – would still be exempt from income taxes even if the reform were introduced. Revenue from taxes and contributions would rise, Kula concludes, but it is unclear if the public sector would benefit from the reform because the changes would also lead to an increase in expenditure
Proceedings of 15:th Scandinavian International Conference on Fluid Power, June 7-9, 2017, Linköping, Sweden
No full textSICFP2017 This is the proceedings of the 15th Scandinavian International Conference on Fluid Power held at Linköping University in Sweden on 7-9 June 2017. The theme of the conference was “Fluid Power in the Digital Age”. The contributions are well aligned with this theme, and are indeed reflecting the great developments. We are very grateful to the effort put in by the authors to produce such high quality papers, and also to those taking time to review papers to further enhance the quality. The contributions clearly shows that the fluid power industry, and academia, have both challenges as well as opportunities in keeping up with the evolving capabilities provided by the digitalization. It was with great joy to see old and new colleagues and friends attending our conference and the division of Fluid and mechatronic systems, at Linköping University. The conference is a bi-annual event, with alternating localization between Linköping in Sweden and Tampere in Finland. The process of hosting such an event is a great effort for our organization and I would like to thank all those involved in organizing this conference, and wish good luck with the next one to our Finnish colleagues. Thank you! Prof. Petter Krus Head of Division Fluid and Mechatronic Systems Review Process Each author attending the conference days had the opportunity to select from three different ways of presenting their contribution. Firstly, a reviewed process with at least two international reviewers of each contribution. The process resulted in most cases with feedback from the reviewers with comments spanning everything between diagram legends to scientific methods. Some proposed papers where rejected upon recommendations from reviewers. Secondly contributions where also presented in industry sessions where the review process where internal only by the staff of the division. A third extended abstract presentation format where also presented during the conference. This proceedings contain all presented contributions from the reviewed papers in the first section and thereafter the non-reviewed papers in second section. All reviewed papers are marked in the footer by the acceptance date
Proceedings of 15:th Scandinavian International Conference on Fluid Power, June 7-9, 2017, Linköping, Sweden
No full textSICFP2017 This is the proceedings of the 15th Scandinavian International Conference on Fluid Power held at Linköping University in Sweden on 7-9 June 2017. The theme of the conference was “Fluid Power in the Digital Age”. The contributions are well aligned with this theme, and are indeed reflecting the great developments. We are very grateful to the effort put in by the authors to produce such high quality papers, and also to those taking time to review papers to further enhance the quality. The contributions clearly shows that the fluid power industry, and academia, have both challenges as well as opportunities in keeping up with the evolving capabilities provided by the digitalization. It was with great joy to see old and new colleagues and friends attending our conference and the division of Fluid and mechatronic systems, at Linköping University. The conference is a bi-annual event, with alternating localization between Linköping in Sweden and Tampere in Finland. The process of hosting such an event is a great effort for our organization and I would like to thank all those involved in organizing this conference, and wish good luck with the next one to our Finnish colleagues. Thank you! Prof. Petter Krus Head of Division Fluid and Mechatronic Systems Review Process Each author attending the conference days had the opportunity to select from three different ways of presenting their contribution. Firstly, a reviewed process with at least two international reviewers of each contribution. The process resulted in most cases with feedback from the reviewers with comments spanning everything between diagram legends to scientific methods. Some proposed papers where rejected upon recommendations from reviewers. Secondly contributions where also presented in industry sessions where the review process where internal only by the staff of the division. A third extended abstract presentation format where also presented during the conference. This proceedings contain all presented contributions from the reviewed papers in the first section and thereafter the non-reviewed papers in second section. All reviewed papers are marked in the footer by the acceptance date
Proceedings of 15:th Scandinavian International Conference on Fluid Power, June 7-9, 2017, Linköping, Sweden
No full textSICFP2017 This is the proceedings of the 15th Scandinavian International Conference on Fluid Power held at Linköping University in Sweden on 7-9 June 2017. The theme of the conference was “Fluid Power in the Digital Age”. The contributions are well aligned with this theme, and are indeed reflecting the great developments. We are very grateful to the effort put in by the authors to produce such high quality papers, and also to those taking time to review papers to further enhance the quality. The contributions clearly shows that the fluid power industry, and academia, have both challenges as well as opportunities in keeping up with the evolving capabilities provided by the digitalization. It was with great joy to see old and new colleagues and friends attending our conference and the division of Fluid and mechatronic systems, at Linköping University. The conference is a bi-annual event, with alternating localization between Linköping in Sweden and Tampere in Finland. The process of hosting such an event is a great effort for our organization and I would like to thank all those involved in organizing this conference, and wish good luck with the next one to our Finnish colleagues. Thank you! Prof. Petter Krus Head of Division Fluid and Mechatronic Systems Review Process Each author attending the conference days had the opportunity to select from three different ways of presenting their contribution. Firstly, a reviewed process with at least two international reviewers of each contribution. The process resulted in most cases with feedback from the reviewers with comments spanning everything between diagram legends to scientific methods. Some proposed papers where rejected upon recommendations from reviewers. Secondly contributions where also presented in industry sessions where the review process where internal only by the staff of the division. A third extended abstract presentation format where also presented during the conference. This proceedings contain all presented contributions from the reviewed papers in the first section and thereafter the non-reviewed papers in second section. All reviewed papers are marked in the footer by the acceptance date
Assessing the Return on Investment in a Passive and Standard House
No full textCílem této diplomové práce je posouzení ekonomické investice do pasivní výstavby v porovnání s běžnou výstavbou. V práci je uvedena problematika pasivní výstavby, její charakteristické vlastnosti, rozdělení použitých konstrukčních materiálů včetně posouzení výhod a nevýhod při jejich realizaci a užití. Způsob hodnocení je založen na možnostech ekonomického návratu investičních nákladů realizace výstavby objektů. Hlavní část práce se zaměřuje na srovnání investičních a provozních nákladů při výstavbě standardního a pasivního rodinného domu. Výstupem diplomové práce je výpočet jednotlivých návratností zvýšených o počáteční investice při výstavbě standardního a pasivního rodinného domu.The aim of this thesis is to compare economic investment in passive houses and conventional construction of a house. Furthermore, this thesis is focused on introducing problematics connected to construction of passive house, main characteristics, differences in used materials including review of advantages and disadvantages of their implementation. Assessment is based on return ability of initial investments generated by lowering operational costs. Main part of this thesis is aimed on compression of costs both before and in use of a house.
Assessing the Return on Investment in a Passive and Standard House
No full textThe aim of this thesis is to compare economic investment in passive houses and conventional construction of a house. Furthermore, this thesis is focused on introducing problematics connected to construction of passive house, main characteristics, differences in used materials including review of advantages and disadvantages of their implementation. Assessment is based on return ability of initial investments generated by lowering operational costs. Main part of this thesis is aimed on compression of costs both before and in use of a house
Assessing the Return on Investment in a Passive and Standard House
No full textThe aim of this thesis is to compare economic investment in passive houses and conventional construction of a house. Furthermore, this thesis is focused on introducing problematics connected to construction of passive house, main characteristics, differences in used materials including review of advantages and disadvantages of their implementation. Assessment is based on return ability of initial investments generated by lowering operational costs. Main part of this thesis is aimed on compression of costs both before and in use of a house
A coroa, os mestres e os comendadores: as Ordens Militares de Avis de de Santiago (1330 - 1449)
No full textTese de Doutoramento, História, especialidade de História Medieval, Faculdade de Ciências Humanas e Sociais, Universidade do Algarve, 2006.O conteúdo está em acesso aberto em http://hdl.handle.net/10400.1/19665.Com base na análise prosopográfica de um universo de 204 comendadores e de 19
mestres e administradores, discute-se a imagem aristocrática das ordens militares e
sublinha-se o predomínio dos mestres e dos comendadores recrutados entre as elites
urbanas até finais do século XIV. A análise da relação entre a Coroa e as ordens, que
se manifestava sobretudo no controle das eleições dos mestres, permitiu verificar
que o perfil destes se alterou decisivamente desde meados do século XIV, primeiro
com a entrega das milícias a vassalos do monarca, depois aos fidalgos da Corte, e, já
no século XV, aos infantes da família real. Por via dessa alteração, o ambiente social
das ordens modificou-se e aumentou gradualmente o número de professos nobres,
sem que as milícias se convertessem, porém, em espaços exclusivamente destinados
aos fidalgos do reino. Apesar destes processos, que sublinhavam a subordinação das
ordens aos desígnios da Coroa e acentuavam a importância do benefício por detrás
dos ofícios, mais evidente no caso dos mestres, isso não erodiu por completo aquela
que fora a vocação inicial das milícias, isto é, a defesa da Cristandade e o combate
aos infiéis. Diversos indícios sugerem, na verdade, que a entrega dos mestrados aos
infantes era parte de um projecto mais vasto de cruzada em África, dirigido por uma
monarquia que começava a apresentar-se como a vanguarda da fé.Based upon prosopographical studies of 204 commanders and 19 masters and lay
administrators, the author challenges the traditional view of the military orders as
institutions suited for nobles and controlled by them. By recalling the urban origin of
the militias, which is usually forgotten, the author stresses the frequent recruitment
of brethren from urban social groups and even from families of more modest status.
On the other hand, the data collected allowed him to verify a paramount change in
the recruitment policies by the end of the 14th century. By then, noblemen became
prevalent amongst the brethren, even if the orders did not turn into an exclusive
club to the nobles of the kingdom. It was further suggested that the aristocratization
of the orders and the consequent transformation of their social environment must be
related to the increasing influence of the Crown, a fact which has been noticed by
some historians and has become a sort of common wisdom. The Crown´s control
wasn’t read, however, as a process of nationalization. On the contrary, it was
suggested that the ‘service of the king’ became embedded with the ‘service of God’,
as the Crown opened the crusade in Africa (1415) and began to present itself as the
vanguard of the Christian faith
"Laser wakefield accelerator driven by the super-Gaussian laser beam in the focus" - Input files for the PIC simulations in the EPOCH Code
No full textThese are particle-in-cell simulation set-ups for the EPOCH code. The simulations show the super-Gaussian beam diffraction in free space and in plasma (LWFA acceleration).
Coresponding publication is currently reviewed.</p
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