169,883 research outputs found
Institution of VAT binding rate information – theoretical and practical aspects
No full textPurpose – The purpose of the article is to provide a comprehensive analysis of the new institution, i.e. the Binding Rate Information, in theoretical and practical terms. Therefore, the nature of this institution and its impact on business finances will be examined. This article also aims to verify the degree of its use by entrepreneurs and indicate possible directions of future changes. Research method – Literature reviews, analysis of legal acts, analysis of the decisions issued by administrative courts and the CJEU, and analysis of statistical data which relates to Binding Rate Information were used as part of this research. Research description – The analysis includes legal regulations concerning VAT rates and their impact on enterprises; also statistical data processed by the National Revenue Information System (KIS) in respect of Binding Rate Information issued. Results – Binding Rate Information reduces the tax risk of entrepreneurs related to the application of VAT rates. For this reason, entrepreneurs are willing to take advantage of this institution. However, this institution may have a negative impact on the finances of enterprises by distorting their competitiveness on the market in case of differences in the judicial decisions issued on rates classification. Consequently, it is crucial to maintain uniformity in the issued decisions. Despite the positive assessment of the new institution, it is necessary to consider to set it in a specific timeframe, and to limit the legal protection guaranteed by this institution in certain situations. It is recommended that further analysis should be undertaken with respect to extending the scope of binding information to include VAT [email protected] of Economic Sciences, University of WarsawAct, 1997, Ustawa z dnia 29 sierpnia 1997 r. – Ordynacja podatkowa, Dz. U. z 2019 r. poz. 900, z późn. zm.Act, 2004, Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług, Dz. U. z 2020 r., poz. 106.Act, 2008, Ustawa z dnia 6 grudnia 2008 r. o podatku akcyzowym, Dz. U. z 2020 r. poz. 722.Act, 2019, Ustawa z dnia 9 sierpnia 2019 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw, Dz. U. poz. 1751, z późn. zm.Act, 2020, Ustawa z dnia 31 marca 2020 r. o zmianie ustawy o szczególnych rozwiązaniach związanych z zapobieganiem, przeciwdziałaniem i zwalczaniem COVID-19, innych chorób zakaźnych oraz wywołanych nimi sytuacji kryzysowych oraz niektórych innych ustaw, Dz. U. poz. 568.Adamczyk A., 2016, Ocena propozycji zmian w polskim podatku od wartości dodanej, „Studia Ekonomiczne. Uniwersytet Ekonomiczny w Katowicach”, nr 273, s. 7-18.Bernal A., 2019, Podatek od wartości dodanej. Studium przerzucalności podatku na konsumentów, pracowników i dawców kapitału, Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, Poznań.Cnossen S., 2003, Is the VAT’s Sixth Directive Becoming an Anachronism?, „European Taxation”, pp. 434-442.Dyrektywa, 2006, Dyrektywa 2006/112/WE Rady z dnia 28 listopada 2006 r. w sprawie wspólnego systemu podatku od wartości dodanej, Dz. Urz. UE L 347 z 11.12.2006 r., s. 1, z późn. zm.Famulska T., 2007, Teoretyczne i praktyczne aspekty funkcjonowania podatku od wartości dodanej, Wydawnictwo Akademii Ekonomicznej w Katowicach, Katowice.Famulska T., 2013, Oddziaływanie instytucji interpretacji podatkowych na finanse przedsiębiorstw, Difin, Warszawa.Opinia, 2007, Opinia Rzecznika Generalnego z dnia 13 grudnia 2007 r. w sprawie C-309/06, Marks & Spencer, ECLI:EU:C:2007:785.Opinia, 2016, Opinia Rzecznika Generalnego z dnia 10 marca 2016 r. w sprawie C-543/14, Ordre des barreaux francophones et germanophone e.a. i in. przeciwko Conseil des ministres, ECLI:EU:C:2016:157.Postanowienie NSA, 2019, Postanowienie NSA z dnia 6 czerwca 2019 r., sygn. akt I FSK 1290/18.Rogowska-Rajda B., Tratkiewicz T., 2018, Czy harmonizacja stawek VAT w Unii Europejskiej jest jeszcze konieczna?, „Myśl Ekonomiczna i Polityczna”, nr 1(60), s. 136-154, DOI: 10.26399/meip.1(60).2018.05/b.rogowska-rajda,t.tratkiewicz.Rogowska-Rajda B., Tratkiewicz T., 2020, Gastronomia w nowej matrycy stawek, „Przegląd Podatkowy” nr 5.Rozporządzenie, 2015, Rozporządzenie Rady Ministrów z dnia 4 września 2015 r. w sprawie Polskiej Klasyfikacji Wyrobów i Usług (PKWiU), Dz. U. poz. 1676, z późn. zm.Rozporządzenie, 2019a, Rozporządzenie Ministra Finansów, Inwestycji i Rozwoju z dnia 29 października 2019 r. w sprawie wzoru wniosku o wydanie wiążącej informacji stawkowej, Dz. U. poz. 2109.Rozporządzenie, 2019b, Rozporządzenie Ministra Finansów, Inwestycji i Rozwoju z dnia 3 października 2019 r. w sprawie sposobu uiszczenia opłat dotyczących wydania WIS, Dz. U. poz. 1945.Strategie podatkowe przedsiębiorstw, 2013, Ciupek B., Famulska T. (red.), Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, Katowice.Tax Reforms in EU Member States. Tax policy challenges for economic growth and fiscal sustainability, 2015, “Institutional Paper” 008.Tratkiewicz T., 2014, Podatek od towarów i usług jako narzędzie polityki fiskalnej w latach 2004-2013, „Studia Ekonomiczne. Uniwersytet Ekonomiczny w Katowicach”, nr 198, s. 307-322.Tratkiewicz T., 2016, W kierunku jednej stawki VAT – korzyści i wyzwania na przykładzie Polski, „Annales Universitatis Mariae Curie-Składowska”, vol. 50(1), s. 601-610, DOI: 10.17951/h.2016.50.1.601.Uchwała NSA, 2011, Uchwała NSA z dnia 22 czerwca 2011 r., sygn. akt I GPS 1/11.Wiążąca Informacja Stawkowa (WIS) – okres przejściowy, 2019, Komunikat Ministerstwa Finansów z dnia 28 października 2019 r..Wyrok NSA, 2008, Wyrok TSUE z dnia 10 kwietnia 2008 r. w sprawie C-309/06, Marks & Spencer, ECLI:EU:C:2008:211.Wyrok NSA, 2015a, Wyrok NSA z dnia 6 maja 2015 r. sygn. akt I FSK 854/14.Wyrok NSA, 2015b, Wyrok NSA z dnia 3 lipca 2015 r. sygn. akt I FSK 854/14.Wyrok NSA, 2018, Wyrok NSA z dnia 5 kwietnia 2018 r., sygn. akt I FSK 1853/17.Wyrok NSA, 2019, Wyrok NSA z dnia 17 czerwca 2019 r. sygn. akt I FSK 912/17.Wyrok TSUE, 2017, Wyrok TSUE z dnia 9 listopada 2017 r. w sprawie C-499/16 AZ, ECLI:EU:C:2017:846.Wyrok WSA, 2019, Wyrok WSA we Wrocławiu z dnia 17 maja 2019 r., sygn. akt I SA/Wr 58/19.www 1, https://lodz.stat.gov.pl/osrodki/osrodek-klasyfikacji-i-nomenklatur-urzedu-statystycznego-w-lodzi/ [date of entry: 5.05.2020].www 2, https://www.kis.gov.pl/zalatwianie-spraw/wiazaca-informacja-stawkowa-wis [date of entry: 5.05.2020].3(101)566
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Mitomycin C in highly myopic eyes - Author reply
No full textOphthalmology. 2005 Feb;112(2):208-18; discussion 219.
Mitomycin C modulation of corneal wound healing after photorefractive keratectomy in highly myopic eyes.
Gambato C, Ghirlando A, Moretto E, Busato F, Midena E.
SourceRefractive Surgery Service and Antimetabolite Therapy Research Unit, Department of Ophthalmology, University of Padova, Padova, Italy.
Abstract
PURPOSE: To evaluate the role of topical mitomycin C in corneal wound healing (CWH) after photorefractive keratectomy (PRK) in highly myopic eyes.
DESIGN: Prospective, double-masked, randomized clinical trial.
PARTICIPANTS: Seventy-two eyes of 36 patients affected by high (>7 diopters) myopia.
METHODS: In each patient, one eye was randomly assigned to PRK with intraoperative topical 0.02% mitomycin C application, and the fellow eye was treated with a placebo. Postoperatively, mitomycin C-treated eyes received artificial tears (3 times daily, tapered in 3 months), whereas the fellow eye was treated with fluorometholone sodium 2% and artificial tears (3 times daily, tapered in 3 months).
MAIN OUTCOME MEASURES: Uncorrected visual acuity (UCVA) and best-corrected visual acuity (BCVA), contrast sensitivity, manifest refraction, and biomicroscopy. Contrast sensitivity was determined using the Pelli-Robson chart. Corneal confocal microscopy documented CWH.
RESULTS: Mean follow-up was 18 months (range, 12-36). No side effects or toxic effects were documented. At 12-month follow-up examination, UCVAs (logarithm of the minimum angle of resolution) were 0.4+/-0.48 and 0.5+/-0.53 (P = .03) in mitomycin C-treated eyes and corticosteroid-treated eyes, respectively. At 1 year, corneal haze developed in 20% of corticosteroid-treated eyes, versus 0% of mitomycin C-treated eyes. At 12, 24, and 36 months, corneal confocal microscopy showed activated keratocytes and extracellular matrix significantly more evident in untreated eyes (Ps = 0.004, 0.024, and 0.046, respectively).
CONCLUSION: Topical intraoperative application of 0.02% mitomycin C can reduce haze formation in highly myopic eyes undergoing PRK.
Comment in
Ophthalmology. 2006 Feb;113(2):357; author reply 357-8
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
A Multi-Language Comparison of Influences on Author Verification using Character N-Grams
No full textWe create a new multi-language corpus for author verification based on Wikipedia talkpages, and evaluate the influence that differences in topic and time have on character n-gram author profiles. Topic alignment between two texts is found to increase author verification precision, and an authors writing style is found to change over time, but not more significantly after 3 years than after 1 year.Information ArchitectureWISElectrical Engineering, Mathematics and Computer Scienc
A 0.12mm<sup>2</sup> Wien-Bridge Temperature Sensor with 0.1°C (3σ) Inaccuracy from -40°C to 180°C
No full text Resistor-based temperature sensors can achieve much higher resolution and energy efficiency than conventional BJT-based sensors [1], but they typically occupy more area (> 0.25 mm 2 ) and have lower operating temperatures (le 125 {circ} {C}) [2]-[4]. This work describes a 0.12mm 2 resistor-based sensor that uses a Wien-bridge (WB) filter to achieve 0.1 {circ} {C} (3 sigma) inaccuracy from - 40 {circ} {C} to 180 {circ} {C}. Compared to a state-of-the-art WB sensor [4], it occupies 6 × less area and achieves comparable relative accuracy over a 76% wider operating range. Session 10.3 Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Electronic InstrumentationMicroelectronic
A ±25A Versatile Shunt-Based Current Sensor with 10kHz Bandwidth and ±0.25% Gain Error from -40°C to 85°C Using 2-Current Calibration
No full textAccurate current sensing is critical in many industrial applications, such as battery management and motor control. Precise shunt-based current sensors have been reported with gain errors of less than 1% over the industrial temperature range (-40°C to 85°C) [1]–[4]. However, since they are intended for coulomb counting, their bandwidth is limited to a few tens of Hz, making them unsuitable for battery impedance or motor-current sensing. This paper presents a current sensor with a wide (10kHz) bandwidth and a tunable temperature compensation scheme (TCS), which allows it to be flexibly used with different types of shunts while maintaining high accuracy. A low-cost room-temperature calibration scheme is proposed to optimize gain flatness over temperature by exploiting the shunt's self-heating at large currents. Over the industrial temperature range and a ±25A current range, it achieves state-of-the-art gain error (±0.25%) with both low-cost PCB and stable metal-alloy shunts.Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Electronic InstrumentationMicroelectronic
An Article About Albertus C. Van Raalte, Author Unknown, Except for Parts Taken from an Article by Anna C. Post
No full textAn article about Albertus C. Van Raalte, author unknown, except for parts taken from an article by Anna C. Post. The author knew first generation persons in the Holland settlement and therefore, the article has some value.https://digitalcommons.hope.edu/vrp_1890s/1012/thumbnail.jp
Archivist, Archaeologist, Author and the Tactile Window
No full textThe idea that the predominant way of engaging with architecture is through vision is not uncommon but also not always the most appropriate given that buildings are also experienced through tactile interventions. This consequence that emphasises visual aesthetics in order to appreciate and understand architecture probably has much to do with the assumed but rather vaguely defined role of the architect as designer in the practice of architectural design. A resulting misapprehension is that architects designing for visual appreciation think that they are actually designing physical space for embodied tactile engagement.
This prioritisation of vision in the way architects think about and approach design is questioned through the design project of the Tactile Window in which the position of the architect is redefined through inhabiting the roles of archivist, archaeologist and author during the design process.
A 16th century portrait of Queen Elizabeth I known as the Ditchley portrait, currently on display at the National Portrait Gallery is used as the source from which the design of the Tactile Window is derived from and refers back to. Questioning the validity of vision as the sole means of engaging with the work, information about the portrait and working methods gathered from the three carefully chosen positions mentioned above are drawn on and applied to the making of this Tactile Window that becomes an alternative Ditchley portrait. Through exploring the hidden historical and current narratives of and in the existing portrait, the presence of the portrait is alluded to on an alternative physical site. Key to this are the working methods of an invented archival system of design reasoning, the unearthing of archaeological texts and assuming of authorship within the individual frameworks of the roles of archivist, archaeologist and author.
The redefined role of the architect as archaeologist takes onboard the unearthing of associated drawings and writings as well as the methods of organising and applying the recovered information to the system set up by the archivist. This analysis of the graphic and text based information is used to formulate historical narratives that are woven into the design project. Whereas traditional archaeology stresses on the study of a site from a site with quantifiable limits to the physical context, the notion of archaeological sites in this instance refers to the places where the stored information is unearthed. Through the careful process of archiving and analysing this information, a new site that is located within both the physical and historical contexts of interest is discovered. The author then draws upon the elements in the archival system that includes the findings of the archaeologist to construct the alternative Ditchley portrait in this new site of the Echoing Cedar, the result of which bears no visual resemblance to the existing work.
The Tactile Window is a reading of the Ditchley portrait in which information about and in the painting is transformed into a design proposal for an inhabited structure. The intended method of interaction with this alternative portrait is not merely restricted to vision but relies on engagement with the other senses. This experience is enhanced by the interplay with certain site conditions such as wind and rain in order to allude to specific aspects of the Ditchley portrait that are not visually apparent in the existing work.
In the processes of excavating, finding and revealing the hidden information to create this alternative portrait, the effects of the visuals afforded by the existing portrait inadvertently begin to fade as the validity of a single means of visual expression is questioned
The construction of Karen Karnak: The multi-author-function
No full textThis thesis is situated within the comparatively recent developments of Web 2.0 and the emergence of interactive WikiMedia, and explores the mode of authorship within a Read/Write culture compared to that of a Read/Only tradition. The hypothesis of this study is that the role of the audience has become merged with the author, and as such, represents new functions and attributes, distinct from a more conventional concept of authorship, in which the roles of audience and author are more separate. Read/Write and participatory culture, as defined by this study, is focused on collaboration, and includes the influences of D.I.Y. culture, Open-Source practices and the production of text by multiple authors. Multi-authorship presents a re-thinking of several concepts which support the notion of the individual author, since the focus of multi-authorship is not on attribution and ownership of a finished text, but on the continued malleability of a text. Modes of multi-authorship, demonstrated in the use of the pseudonyms Alan Smithee and Karen Eliot, represent declarative authors whose names signify multiple origins, whilst concurrently indicating a distinct body of work. The function of these names form an important context to this study, since primary research involves the construction of an experimental mode of multi-authorship utilising WikiMedia technology and the interaction of thirty nine participants, who are invited to create a body of work under the collective pseudonym Karen Karnak. The data generated by this experiment is analysed using aspects of Michel Foucault's author-function to identify and determine power structures inherent in the WikiMedia context. The interplay of power structures, including concepts such as identity, ownership and the body of work, affect the resulting mode of authorship and contribute to the construction of Karen Karnak, suggesting further areas of research into the emerging multi-author
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