cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
title: Gloss to the judgment of the European Court of Human Rights of 12 January 2021, LB v Hungary (Application No. 36345/16) on the protection of taxpayers’ personal data – critical
titleType: AlternativeTitle
title: Glosa do wyroku Europejskiego Trybunału Praw Człowieka z 12 stycznia 2021 r., LB przeciwko Węgrom (skarga nr 36345/16) w sprawie ochrony danych osobowych podatników – krytyczna
Creators: name: Franczak, Agnieszka
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2022
Subjects: subject: prawo do prywatności
subject: ochrona danych osobowych
subject: Europejska Konwencja Praw Człowieka
subject: prawo podatkowe
subject: right to privacy
subject: protection of personal data
subject: European Convention on Human Rights
subject: tax law

description: Glosowany wyrok dotyczy problematyki ochrony danych osobowych podatników. Interpretacji został poddany art. 8 Europejskiej Konwencji Praw Człowieka (dalej: EKPCz) dotyczący prawa do poszanowania życia prywatnego i rodzinnego oraz art. 55 ust. 3 i 5 węgierskiej ustawy o administracji podatkowej z 2003 r. Zgodnie z prawem węgierskim na stronie tamtejszego Krajowego Urzędu Podatkowego i Celnego publikowany jest wykaz podatników, których zaległości podatkowe przekraczają 10 mln forintów węgierskich. W przypadku skarżącego opublikowane informacje obejmowały jego imię i nazwisko, adres zamieszkania, numer identyfikacji podatkowej oraz kwotę niezapłaconego podatku. Europejski Trybunał Praw Człowieka (dalej: ETPCz) uznał, że węgierskie organy podatkowe nie naruszyły art. 8 EKPCz poprzez opublikowanie na swojej stronie internetowej danych osobowych podatników mających zaległości podatkowe.
description: The judgment under review deals with the issue of the protection of taxpayers’ personal data. Article 8 of the European Convention on Human Rights (hereinafter: ECHR) on the right to respect for private and family life and Article 55(3) and (5) of the Hungarian Tax Administration Act 2003 were interpreted. Under Hungarian law, a list of taxpayers whose tax arrears exceed 10 million Hungarian forints is published on the website of the Hungarian National Tax and Customs Administration. In the case of the applicant, the published information included his name, residential address, tax identification number and the amount of unpaid tax. The European Court of Human Rights (hereinafter: ECtHR) held that the Hungarian tax authorities did not violate Article 8 of the ECHR by publishing on their website the personal data of taxpayers with tax arrears.
Supplementary document for Mueller Polarimetric Imaging as a new tool for detecting the effect of Non-Thermal Plasma treatment on the skin - 6302816.pdf
Creators: name: Yang, Hang
name: Liu, Bo
name: Park, Junha
name: blaise, Océane
name: Duchesne, Constance
name: Honnorat, Bruno
name: Vizet, Jérémy
name: Rousseau, Antoine
name: Pierangelo, Angelo
Publisher: name: Optica Publishing Group
Year: 2025
Subjects: Uncategorized

description: Supplemental
title: Transfer pricing – problems in the application of safe harbor simplifications
titleType: AlternativeTitle
title: Ceny transferowe ‒ problemy w stosowaniu uproszczeń bezpiecznej przystani
Creators: name: Żyła, Mateusz
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2023
Subjects: subject: ceny transferowe
subject: uproszczenie bezpiecznej przystani
subject: podmioty powiązane
subject: zasada ceny rynkowej
subject: arm’s lenght principle
subject: Safe Harbour
subject: related entities
subject: transfer pricing

description: Uproszczenia bezpiecznej przystani funkcjonują w polskim prawie podatkowym już kilka lat, ale wciąż ich stosowanie rodzi wiele wątpliwości. W ustawie o podatku dochodowym od osób prawnych oraz od osób fizycznych znajdziemy dwa rodzaje tego uproszczenia – dotyczące usług o niskiej wartości dodanej oraz dotyczące transakcji finansowych. Oba te rozwiązania wciąż wymagają dopracowania przez ustawodawcę w kwestii spójności i jasności, czego efektem będzie wzrost korzystania z tych uproszczeń.
description: Safe harbor simplifications have been in force in Polish tax law for several years, but their application still generates many doubts. Two types of this simplification exist in the corporate and personal income tax act - for low-value-added services and for financial transactions. Both of these solutions still need to be improved by the legislator in terms of consistency and clarity which will result in an increase of the use of these simplifications.
Characterization of Physical, Thermal and Spectral Properties of Biofield Treated Date Palm Callus Initiation Medium
Creators: name: Trivedi, Mahendra
Publisher: name: SMN - The ScienceMedia Network
Year: 2016
Subjects: Natural Sciences
Biology

description: The date palm is mainly cultivated for the production of sweet fruit. Date palm callus initiation medium (DPCIM) is used for plant tissue culture applications. The present work is intended to evaluate the impact of Mr. Trivedi’s biofield energy treatment on physical, thermal and spectral properties of the DPCIM. The control and treated DPCIM were evaluated by various analytical techniques such as X-ray diffraction (XRD), differential scanning calorimetry (DSC), thermogravimetric analysis (TGA), Fourier transform infrared (FT-IR) spectroscopy, particle size analyzer (PSA), surface area analyzer and ultra violet-visible spectroscopy (UV-vis) analysis. The XRD analysis revealed a decrease in intensity of XRD peaks of the treated sample as compared to the control. The crystallite size of the treated DPCIM (81.02 nm) was decreased with respect to the control sample (84.99 nm). The DSC analysis showed a slight decrease in melting temperature of the treated sample. Additionally, the latent heat of fusion of treated sample was changed by 45.66% as compared to the control sample. The TGA analysis showed an increase in onset degradation temperature of the treated sample (182ºC) as compared to the control sample (142ºC). This indicated the increase in thermal stability of the treated DPCIM. PSA results demonstrated an increase in average particle size (d50) and size showed by 99% of particles (d99) by 19.2 and 40.4%, respectively as compared to the control sample. The surface area analyzer showed a decrease in surface area of treated DPCIM by 13.4%, which was well supported by the particle size results. UV spectra of the treated sample showed the disappearance of absorption peak 261 nm in treated sample as compared to the control. Overall, the result showed that biofield energy treatment has a paramount influence on physical, thermal and spectral properties of DPCIM. Therefore, it is assumed that biofield treated DPCIM could be used as a better medium for plant tissue culture applications.
title: Podatkowy aspekt obowiązku informacyjnego w świetle art. 16 Rozporządzenia Parlamentu Europejskiego i Rady UE 2020/1503
Creators: name: Andruszko, Mateusz
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2023
Subjects: subject: prawo podatkowe
subject: prawo unijne
subject: pożyczki społecznościowe
subject: obowiązek informacyjny Rozporządzenie 2020/1503
subject: rezydencja podatkowa
subject: organ nadzorczy
subject: wymiana informacji
subject: tax law
subject: European Union law
subject: social lending
subject: information obligation
subject: Regulation 2020/1503
subject: tax residence
subject: supervisory authority
subject: exchange of information

description: Artykuł dotyczy rozporządzenia PEiR nr UE 2020/1503, pierwszego unijnego aktu prawnego, regulującego tematykę pożyczek społecznościowych. Publikacja poświęcona jest podatkowemu aspektowi rozporządzenia. Najistotniejszym obowiązkiem dla prawa podatkowego jest wynikającym z rozporządzenia obowiązek informacyjny, ciążący na dystrybutorze finansowania społecznościowego. Autor opisuje i analizuje elementy, które powinny zostać zawarte w informacji przekazanej organowi nadzorczemu. Przedmiotem analizy jest także sam obowiązek informacyjny, autor próbuje odpowiedzieć na pytanie dotyczące charakteru obowiązku informacyjnego. Obowiązek informacyjny rozpatrywać można jako obowiązek tylko w zakresie przekazania informacji lub też obowiązek wywołujący określone konsekwencje w ramach prawa podatkowego.
description: This article is about Regulation (UE) 2020/1503, the first European legal act, which regulates social lending subject. The article describes tax part of the Regulation. The most important responsibility for tax law included in the Regulation is information responsibility. Information responsibility is direct to crowdfunding service provider. Author describes and analyzes elements which should include information responsibility transmits to the competent authority. The analyze is concentrating at the information responsibility, the author describes the elements of information responsibility. Information responsibility should be consider as responsibility to transmit some necessary information or information which include consequences for tax law.
title: Comparing the Electronic Media Habits of Adolescents with ADHD and without ADHD
Creators: name: Loiselle, Katherine
Publisher: name: George Mason University
Year: 2015
Subjects: subject: ADHD
subject: Television
subject: Electronic media
subject: Attention
subject: Video games

description: The main objective of this exploratory study is to compare the time in which adolescents with ADHD and adolescents without ADHD spend using electronic media (e.g., video games and watching television) and engaging in other activities (e.g. completing homework/studying, spending time with family, and spending time with friends), using The High School Longitudinal Study of (HSLS:09). The sample taken from the HSLS:09 included N=15,189 9th graders from over 900 public and private high schools. These 15,189 students made up the sample for the present study. Of the 15,189 students included in the sample, 7,600 (50.04%) students were male and 7,589 (49.96%) students were female. Additionally, 13,554 (89.24%) of students did not have ADHD, and 1,635 (10.76%) students did have ADHD. The amount of time these two groups of adolescents spent with families, with friends, and completing homework/studying was examined. Results indicated that the students with ADHD reported to play video games and watch television for more hours per school day than the students without ADHD. Additionally, the students with ADHD reported spending less time with family than the students without ADHD. Furthermore, both samples watched television and played video games for larger amounts of time than they spent on homework/studying. These results have educational implications for students, parents, teachers, school administrators, and educational policy makers.
title: Impact of Field v. Google on the Google Library Project
Creators: name: Cohen, Dan
Publisher: name: George Mason University
Year: 2006
Subjects: subject: Books
subject: Libraries
subject: Copyright
subject: Digitization
subject: Google

description: Originally published by Dan Cohen on Dan Cohen's Digital Humanities Blog (www.dancohen.org). This work is licensed under a Creative Commons Attribution 3.0 United States License (http://creativecommons.org/licenses/by/3.0/us/).
Physicochemical and Spectroscopic Properties of Biofield Energy Treated Protose
Creators: name: Trivedi, Mahendra
Publisher: name: SMN - The ScienceMedia Network
Year: 2016
Subjects: Natural Sciences
Chemistry

description: Protose is the enzyme digest of mixed proteins that is recommended for culture media, bulk production of enzymes, antibiotics, toxins, veterinary preparations, etc. This study was proposed to evaluate the effect of biofield energy treatment on the physicochemical and spectroscopic properties of protose. The study was achieved in two groups i.e. control and treated. The control group was remained as untreated, while the treated group was received Mr. Trivedi’s biofield energy treatment. Finally, both the control and treated samples were evaluated using various analytical techniques. The X-ray diffractograms (XRD) of control and treated samples showed the halo patterns peak that suggested the amorphous nature of both the samples of protose. The particle size analysis showed about 12.68% and 90.94 increase in the average particle size (d50) and d99 (particle size below which 99% particles are present) of treated protose with respect to the control. The surface area analysis revealed the 4.96% decrease in the surface area of treated sample as compared to the control sample. The differential scanning calorimetry (DSC) analysis revealed the 22.49% increase in the latent heat of fusion of treated sample as compared to the control. Thermogravimetric analysis (TGA) analysis showed increase in maximum thermal degradation temperature (Tmax) by 5.02% in treated sample as compared to the control. The increase in Tmax might be correlated with increased thermal stability of treated sample as compared to the control. Fourier transform infrared (FT-IR) study showed the alteration in the vibrational frequency of functional groups like N-H, C-H, and S=O of treated protose as compared to the control sample. Based on the overall analytical results, it is concluded that Mr. Trivedi’s biofield energy treatment has a significant impact on the physicochemical and spectral properties of protose. As a result, the treated protose might be more effective as a culture medium than the corresponding control.
title: Risk Profiles of Overweight/Obesity among Preschoolers
Creators: name: Kitsantas, Panagiota
name: Gaffney, Kathleen
Publisher: name: George Mason University
Year: 2010
Subjects: subject: Obesity
subject: Preschooler
subject: Children
subject: Overweight

description: Poster created for presentation
description: A small number of studies has established risk profiles of childhood obesity by examining the combined effect of pre-and postnatal maternal factors as well as children's characteristics on childhood overweight/obesity
title: Statute of limitations for non-tax budgetary receivables – an outline of issues
titleType: AlternativeTitle
title: Przedawnienie niepodatkowych należności budżetowych – zarys problematyki
Creators: name: Miernik, Anna
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2023
Subjects: subject: niepodatkowe należności budżetowe
subject: przedawnienie zobowiązań niepodatkowych należności budżetowych
subject: przedawnienie prawa do ustalenia zobowiązań niepodatkowych należności budżetowych
subject: on-tax budgetary receivables
subject: statute of limitations of liabilities of non-tax budgetary receivables
subject: statute of limitations of the right to establish the existence of liabilities of non-tax budgetary receivables

description: W artykule analizie poddano regulacje normatywne dotyczące przedawnienia zobowiązań niepodatkowych należności budżetowych oraz przedawnienia prawa do wymiaru tych zobowiązań. Określenie, jakie przepisy normują przedawnienie danej niepodatkowej należności budżetowej, wymaga nie tylko analizy przepisów ustawy szczególnej stanowiącej podstawę jej pobierania, ale także ustalenia, czy do przedmiotowego świadczenia zastosowanie ma Ordynacja podatkowa, oraz uwzględnienia jego charakteru prawnego. Konsekwencją heterogeniczności niepodatkowych należności budżetowych jest m.in. zróżnicowanie zakresu stosowania do spraw ich dotyczących przepisów Ordynacji podatkowej, w tym przepisów tej ustawy regulujących instytucję przedawnienia. Trudności nastręcza zwłaszcza ustalenie, jakie przepisy regulują przedawnienie niepodatkowych należności budżetowych o charakterze sankcyjnym.
description: This article analyses normative regulations concerning the statute of limitations of liabilities of non-tax budgetary receivables and the statute of limitations of the right to establish the existence of such liabilities. In order to determine which regulations govern the statute of limitation of each given non-tax budgetary receivable, it is necessary not only to analyse the provisions of the special act that constitute the basis of its collection, but also to determine whether the Tax Ordinance Act applies to the encumbrance in question, and to take into account its legal nature. The consequence of the heterogeneity of non-tax budgetary receivables is, inter alia, a different scope of application of the Tax Ordinance Act provisions to different cases concerning such receivables, including the provisions of this act that regulate the institution of limitation. In particular, it is difficult to determine which provisions govern the statute of limitations for non-tax budgetary receivables of the sanction nature.
Bi lin lang guan cang shu mu lu : si juan [volume 03]
碧琳琅館藏書目錄 : 四卷 [第三冊]
Creators: name: Fang, Gonghui, 1829-1897
name: 方功惠, 1829-1897
Publisher: name: The University of British Columbia
Year: 2016

description: A manuscript of bibliography of Fang Gonghui's collection.
On double leaves, East Asian binding. Sealed by Nanzhou shu lou and Yao Junshi.
Edition: [Gao ben]
title: Development of Crack Generation and Propagation Algorithms for Computational Structural Mechanics
Creators: name: Arteaga-Gomez, Joaquin M.
Publisher: name: George Mason University
Year: 2009
Subjects: subject: FEFLO
subject: Fluid Structure Interaction
subject: Contact
subject: SIMPACT
subject: Crack Generation

description: This thesis describes the latest advances in crack generation and propagation implemented in SIMPACT, a general purpose, large deformation, explicit structural dynamics code developed at the Center for numerical Methods in Engineering (CIMNE), and its coupling with FEFLO, a general purpose compressible and incompressible flow solver based on adaptive unstructured grids. Details on the codes, as well as the coupling strategy are given. Examples illustrate the possibilities the present-fluid-structure coupling offers.
title: Application of the provisions on fiscal secrecy in the investigation units of customs and tax offices
titleType: AlternativeTitle
title: Stosowanie przepisów o tajemnicy skarbowej w komórkach dochodzeniowo-śledczych urzędów celno-skarbowych
Creators: name: Politowicz, Jerzy
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2022
Subjects: subject: tajemnica skarbowa
subject: urzędy celno-skarbowe
subject: komórki dochodzeniowo-śledcze
subject: fiscal secrecy
subject: customs and tax offices
subject: investigation units

description: Tajemnica skarbowa jest rodzajem tajemnicy służbowej. Obowiązek jej przestrzegania obejmuje pracowników i funkcjonariuszy jednostek organizacyjnych Krajowej Administracji Skarbowej, w tym również komórek dochodzeniowo-śledczych funkcjonujących w strukturach urzędów celno-skarbowych. Do zadań takich komórek należy m.in. prowadzenie postępowań w sprawach o przestępstwa skarbowe i wykroczenia skarbowe, wnoszenie do sądów aktów oskarżenia i ich popieranie, a także współpraca z organami ścigania i innymi jednostkami Krajowej Administracji Skarbowej. Realizacja takich zadań wymaga gromadzenia, przetwarzania i udostępniania informacji stanowiących tajemnicę skarbową. W związku z tym rodzi się pytanie o zakres i sposób ochrony i udostępniania takich informacji przez komórki dochodzeniowo-śledcze urzędów celno-skarbowych. Takiej problematyce poświęcony jest ten artykuł.
description: Tax secret is a kind of professional secret. The obligation to comply with it applies to employees and officers of organizational units of the National Revenue Administration, including investigation units operating within the structures of customs and tax offices. The tasks of such cells include, among others conducting proceedings in cases of fiscal offenses and fiscal offenses, bringing indictments to courts and supporting them, as well as cooperation with law enforcement agencies and other units of the National Tax Administration. The implementation of such tasks requires the collection, processing and sharing of information constituting a fiscal secret. Therefore, a question arises about the scope and method of protection and sharing of such information by investigation units of customs and tax offices. This article is devoted to such issues.
San shi you san wan juan tang shu mu lue [volume 04]
三十有三萬卷堂書目畧 [第四冊]
Creators: name: Kong, Guangtao, Active 19th Century
name: 孔廣陶, 活躍於19世纪
Publisher: name: The University of British Columbia
Year: 2016

description: A manuscript of bibliography of Kong Guangtao's collection.
On double leaves, East Asian binding. Sealed by Nanzhou shu lou and Yao Junshi.
Edition: [Gao ben]
title: Stortstrategie Westerschelde: update 2023. Geschiktheid van stortvakken op basis van een multicriteria beoordeling
Creators: name: Vos, Gwendy
name: Debusscher, B.
name: Meire, Dieter
name: Plancke, Yves
Publisher: name: Flanders Hydraulics
Year: 2025

description: Title : WL Rapporten. Waterbouwkundig Laboratorium: Antwerpen.
Volume : 23_100_1
Issue :
Pagination : VI, 21 + 21 p. bijl.
Serum and CSF metabolomics analysis shows Mediterranean Ketogenic Diet mitigates risk factors of Alzheimer’s disease
Creators: name: Schweickart, Annalise
name: Batra, Richa
name: Neth, Bryan J
name: Martino, Cameron
name: Shenhav, Liat
name: Zhang, Anru R
name: Shi, Pixu
name: Karu, Naama
name: Huynh, Kevin
name: Meikle, Peter
name: Schimmel, Leyla
name: Dilmore, Amanda Hazel
name: Blennow, Kaj
name: Zetterberg, Henrik
name: Blach, Colette
name: Dorrestein, Pieter C
name: Knight, Rob
name: Craft, Suzanne
name: Kaddurah-Daouk, Rima
name: Krumsiek, Jan
Publisher: name: La Trobe
Year: 2024
Subjects: classificationCode: 32
subject: Biomedical and clinical sciences
classificationCode: 34
subject: Chemical sciences
subject: FOS: Chemical sciences
classificationCode: 3205
subject: Medical biochemistry and metabolomics
classificationCode: 3401
subject: Analytical chemistry

description: Alzheimer's disease (AD) is influenced by a variety of modifiable risk factors, including a person's dietary habits. While the ketogenic diet (KD) holds promise in reducing metabolic risks and potentially affecting AD progression, only a few studies have explored KD's metabolic impact, especially on blood and cerebrospinal fluid (CSF). Our study involved participants at risk for AD, either cognitively normal or with mild cognitive impairment. The participants consumed both a modified Mediterranean Ketogenic Diet (MMKD) and the American Heart Association diet (AHAD) for 6 weeks each, separated by a 6-week washout period. We employed nuclear magnetic resonance (NMR)-based metabolomics to profile serum and CSF and metagenomics profiling on fecal samples. While the AHAD induced no notable metabolic changes, MMKD led to significant alterations in both serum and CSF. These changes included improved modifiable risk factors, like increased HDL-C and reduced BMI, reversed serum metabolic disturbances linked to AD such as a microbiome-mediated increase in valine levels, and a reduction in systemic inflammation. Additionally, the MMKD was linked to increased amino acid levels in the CSF, a breakdown of branched-chain amino acids (BCAAs), and decreased valine levels. Importantly, we observed a strong correlation between metabolic changes in the CSF and serum, suggesting a systemic regulation of metabolism. Our findings highlight that MMKD can improve AD-related risk factors, reverse some metabolic disturbances associated with AD, and align metabolic changes across the blood-CSF barrier.
title: Interpretation doubts regarding amended provisions on real estate companies
titleType: AlternativeTitle
title: Wątpliwości interpretacyjne związane z wprowadzonymi rozwiązaniami dotyczącymi spółek nieruchomościowych
Creators: name: Chwalenia, Krzysztof
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2023
Subjects: subject: spółki nieruchomościowe
subject: obowiązek raportowania
subject: płatnik podatku
subject: podatek dochodowy od osób prawnych
subject: real estate companies
subject: reporting obligations
subject: tax remitter
subject: corporate income tax

description: Wprowadzone do polskiego systemu podatkowego rozwiązania w zakresie spółek nieruchomościowych miały za cel uszczelnienie oraz zwiększenie efektywności ściągania podatków dochodowych w zakresie transakcji z udziałem spółek posiadających aktywa nieruchomościowe na terytorium Polski. Niniejszy artykuł ma za zadanie wyjaśnić genezę koncepcji spółki nieruchomościowej oraz wskazać na liczne wątpliwości interpretacyjne związane z wprowadzonymi obowiązkami w zakresie raportowania spółek nieruchomościowych oraz ich roli jako płatnika w zakresie transgranicznych transakcji na udziałach podmiotów nieruchomościowych. Obok czysto teoretycznych rozważań, artykuł opisuje problemy praktyczne, z którymi mierzą się uczestnicy obrotu gospodarczego w zakresie wyżej wskazanych obowiązków. Przedstawiona analiza oparta jest na metodzie lingwistycznej, w związku z prymatem wykładni językowej prawa podatkowego, a dodatkowo przedstawione są w niej problemy empiryczne wynikające z rzeczywistego zastosowania powoływanych regulacji prawnych.
description: The main purpose of newly implemented provisions in Polish corporate income tax act regarding real estate companies is to seal tax system and provide higher efficiency of income tax collection due to transactions on companies which assets are mainly constituted by real estate located in Poland. Thus, following article, aims to explain origins of real estate companies concept and provide clarification regarding newly implemented reporting obligation as well as their role as tax remitter due to cross-border shares transactions. Apart from purely theoretical considerations, hereby article underlines practical issues due to above mentioned obligations, faced by market participants. Hereby analysis is based on linguistic methodology, as due to the fact that kind of interpretation should be viewed as prim interpretation should beviewed as a main prime methodology. Moreover, following analysis encompass empirical application of aforementioned legal provisions.
Live Action Manure Spill Response Demonstrations Improve Response, Decrease Environmental Impact
Creators: name: Kevin, Erb
name: Robert, Meinen
name: Roxanne, Chronert
name: Amy, Bradford
name: Steve, Lehman
name: Ryan, DeBroux
Publisher: name: UW-Madison
Year: 2009

description: Poster presentation at the USDA-CSREES National Water Quality Conference, Feb 8-11, 2009, St Louis, Mo.
title: Pillar 2 - tax fairness or a threat to developing countries?
titleType: AlternativeTitle
title: Pillar 2 – sprawiedliwość podatkowa czy zagrożenie dla krajów rozwijających się?
Creators: name: Białek, Maksymilian
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2023
Subjects: subject: międzynarodowe prawo podatkowe
subject: OECD
subject: Pillar 2
subject: globalny podatek minimalny
subject: zachęty podatkowe
subject: international tax law
subject: OECD
subject: Pillar 2
subject: global minimum tax
subject: tax incentives

description: Inicjatywa OECD w zakresie globalnego podatku minimalnego (Pillar 2) została spisana w formie unijnej dyrektywy i ma zostać implementowana przez państwa członkowskie Unii Europejskiej do końca 2023 r. Jej nadrzędnym celem jest walka z agresywnymi optymalizacjami podatkowymi największych na świecie grup kapitałowych – stanowi to kontynuację celów stawianych przez Dyrektywy ATAD, czyli szeroko pojętą inicjatywę BEPS. Niestety, z uwagi na specyficzne zapisy dotyczące relacji dostępnych w danych jurysdykcjach kredytów podatkowych i efektywnej stawki podatkowej tam osiąganej istnieje ryzyko, że Polska stanie się mniej atrakcyjna dla przyszłych i potencjalnych inwestorów
description: Initiative of OECD in scope of global minimum tax (Pillar 2) has been codified in a form of EU Directive and must be implemented by EU Member States by the end of 2023. Its ultimate goal is to fight aggressive tax optimization of the largest capital groups in the world – it is a continuance of the goals set by the ATAD Directives, i.e. the general initiative of BEPS. Unfortunately, due to specific rules on relations between available tax credits and effective tax rate generated in a specific jurisdiction, there is a risk that Poland may become less attractive for future and potential investors.
EFFECT OF COMPLEXING AGENT ON THE STRUCTURAL, OPTICAL AND ELECTRICAL PROPERTIES OF POLYCRYSTALLINE INDIUM SULFIDE THIN FILMS DEPOSITED BY CHEMICAL BATH DEPOSITION
Creators: name: Ismoilov, Temur
name: Melikuziev, Murodbek
name: Rustambek, Melikuziev
name: Turayev, Baxodir
Publisher: name: Zenodo
Year: 2024

description: Indium sulfide (β-In2S3) thin films are synthesized by chemical bath deposition method using three different complexing agent volumes, triethanolamine (TEA) (0.30, 0.45, and 0.60 ml). The effect of complexing agent on the structural, morphological, optical and electrical properties of chemically deposited indium sulfide (β-In2S3) thin films have been investigated in this work. The characterization of the present films is carried out using X-ray diffraction, scanning electron microscopy, UV-vis spectroscopy and electrical measurements. The structure of the films is polycrystalline with a cubic phase of β-In2S3. Firstly, the band gap of the film decreases from 3.74 eV to 3.15 eV by adding 0.30 ml TEA. Then, it increases to 3.79 eV with increasing TEA. Nevertheless, previously, the refractive index of the films increases from 2.13 to 2.67 for the 0.30 mL TEA and then it decreases to the value of 2.11 with increasing TEA. Extinction coefficient, real and dielectric constant of the films are calculated using the absorption and transmittance spectra. Firstly, the electrical resistivity of the films decreases from 3.46 108 Ω cm to 1.33 107 Ω cm by adding 0.30 ml TEA. Then, it increases to the value of 2.16 109 Ω cm with increasing TEA. Eventually, the more conductive film with worm-like morphology detected from the scanning electron microscopy is synthesized using 0.30 ml TEA. These results show that complexing agent has an important effect on the structural, morphological, optical and electrical properties of the deposited films.
Evaluation of Physical and Structural Properties of Biofield Energy Treated Barium Calcium Tungsten Oxide
Creators: name: Trivedi, Mahendra
Publisher: name: SMN - The ScienceMedia Network
Year: 2016
Subjects: Natural Sciences
Chemistry

description: Barium calcium tungsten oxide (Ba2CaWO6) is known for its double perovskite-type crystal structure. The present study was designed to see the effect of biofield energy treatment on physical, atomic, and structural properties of Ba2CaWO6. In this study, Ba2CaWO6 powder sample was divided into two parts, one part was remained as untreated, denoted as control, while the other part was subjected to Mr. Trivedi’s biofield energy treatment and coded as treated. After that, the control and treated samples were analyzed using X-ray diffraction (XRD), surface area analyzer, Fourier transform infrared (FT-IR), and electron spin resonance (ESR) spectroscopy. The XRD data revealed that the crystallite size was decreased by 20% in the treated Ba2CaWO6 sample as compared to the control. The surface area of treated Ba2CaWO6 was increased by 9.68% as compared to the control sample. The FT-IR spectroscopic analysis exhibited that the absorbance band corresponding to stretching vibration of W-O bond was shifted to higher wavenumber from 665 cm-1 (control) to 673 cm-1 after biofield energy treatment. The ESR spectra showed that the signal width and height were decreased by 88.9 and 90.7% in treated Ba2CaWO6 sample as compared to the control. Therefore, above result revealed that biofield energy treatment has a significant impact on the physical and structural properties of Ba2CaWO6.
San shi you san wan juan tang shu mu lue [volume 07]
三十有三萬卷堂書目畧 [第七冊]
Creators: name: Kong, Guangtao, Active 19th Century
name: 孔廣陶, 活躍於19世纪
Publisher: name: The University of British Columbia
Year: 2016

description: A manuscript of bibliography of Kong Guangtao's collection.
On double leaves, East Asian binding. Sealed by Nanzhou shu lou and Yao Junshi.
Edition: [Gao ben]
Development of a sustainable adsorption system based on alginate-encapsulated clay for pharmaceutical pollutant capture in aqueous solution using Box–Behnken methodology
Creators: name: Fennouh, Hadjer
name: Bensaadi, Zohra
name: Mezenner, Nacera Yeddou
name: Kheloui, Meriem
name: Sahnine, Abdeldjalil
name: Atmani, Fatiha
Publisher: name: Taylor & Francis
Year: 2024
Subjects: Biochemistry
Space Science
Medicine
Pharmacology
Biotechnology
Environmental Sciences not elsewhere classified
Chemical Sciences not elsewhere classified
Biological Sciences not elsewhere classified

description: Our study focused on the removal of metformin in aqueous solution. Metformin, an antidiabetic drug, is increasingly detected in wastewater. This study explored the feasibility of using bentonite encapsulated in sodium alginate as a sustainable and efficient sorbent for metformin removal. The adsorbent was characterized by RAMAN, Fourier transform infrared (FTIR), X-ray diffraction (XRD), scanning electron microscope (SEM), electron-dispersive spectrometer (EDS), and point of zero charge (pHzc). The adsorbent contains various functional groups including hydroxyl (-OH) groups from both bentonite and sodium alginate, carboxyl (-COOH) groups from sodium alginate, and silanol (-Si-OH) groups from bentonite. Batch kinetic studies were carried out as a function of pH, metformin concentration, sorbent amount, and solution temperature. The Freundlich and Langmuir models were used to describe the isotherm data. The maximum monolayer adsorption capacity of the sorbent material was 19,19 mgg−1. The pseudo-second order kinetic model adequately describes the kinetic data. The negative ΔH (−35,253 kJmol−1) confirms an exothermic process, which is further supported by the negative Gibbs energy values (−0,489 to −3,668 kJmol−1), indicating spontaneity and reversibility. Moreover, ΔS° = −0.105 kJ/mol−1.K−1. Response surface methodology was employed to identify the optimal parameters for metformin removal. These parameters were found to be: pH of 6.34, metformin concentration of 5.4 mgL−1, and adsorbent dosage of 3 g L−1 resulted in a remarkable efficiency of 94%. Additionally, bentonite beads (BBs) maintained a significant adsorption capacity for up to three cycles, demonstrating promising reusability. This study highlights that the encapsulation of clay in sodium alginate is a sustainable and effective approach for removing metformin during water treatment.
INFRA-ART Spectral Library: A New Open Access Infrastructure for Heritage Science
Creators: name: Cortea, Ioana Maria
Publisher: name: Zenodo
Year: 2023
Subjects: subject: Databases
subject: Spectroscopy
subject: Cultural heritage
subject: FAIR data
subject: Interdisciplinary research
subject: Heritage science
subject: Spectral database
subject: e-infrastructure

description: Poster presentation delivered at the 8th International Conference on Analytical Techniques in Art and Cultural Heritage (TECHNART 2023)
Increasing private finance for climate change adaptation: a case study of Eastern Caribbean small island states of Antigua and Barbuda and St. Vincent and the Grenadines
Creators: name: Bailey, Courtnae
Publisher: name: Imperial College London
Year: 2022

description: Building resilience to the impacts of climate change in developing countries will require considerable amounts of finance. Public and Private investment would be needed to finance climate adaptation and resilience. Climate change adaptation has mainly been financed from public sources such as climate funds, multilateral development banks and domestic government budgets. These current finance flows for adaptation are inadequate to meet financing needs and have led to an adaptation finance gap. The private sector will be important in bridging this finance gap. However, private investors are not investing in adaptation and resilience at the scale needed and have been reluctant to invest in climate adaptation and resilience due to poor investment worthiness and bankability of these projects. This thesis explores the barriers to private investment in climate resilient projects with the aim of developing solutions that answer the research question: ‘how can the investment worthiness of climate resilient projects be improved?’. The research uses two Eastern Caribbean countries— Antigua and Barbuda and St. Vincent and the Grenadines as case study countries to understand the national level barriers to private investment. This thesis makes an original contribution to the literature on adaptation and resilience finance by developing the Sustainability Through Adaptation Financing Framework (STAFF)—a framework for connecting adaptation planning and finance through a common language in the form of an investment screening tool. The screening tool comprises 6 criteria that provide the basis for communicating risk exposure, risk management and resilience benefits. The financing framework is built on the recommendations and assumptions that (1) adaptation planning needs to be supported by an understanding of systemic climate risks; (2) there is potential to capture and transfer the value of adaptation through sustainable development and ‘Environment, Social and Governance (ESG) relevant indicators; and (3) the relationship between resilience and sustainability presents the opportunity to tap into sustainable finance.
Helicobacter pylori Biofilm Confers Antibiotic Tolerance in Part via A Protein-Dependent Mechanism
Creators: name: Hathroubi, Skander
name: Zerebinski, Julia
name: Clarke, Aaron
name: Ottemann, Karen
Publisher: name: Humboldt-Universität zu Berlin
Year: 2020
Subjects: subject: Helicobacter pylori
subject: biofilms
subject: antibiotic tolerance
subject: extracellular proteins
subject: proteinase K
subject: 610 Medizin und Gesundheit

description: Helicobacter pylori, a WHO class I carcinogen, is one of the most successful human pathogens colonizing the stomach of over 4.4 billion of the world’s population. Antibiotic therapy represents the best solution but poor response rates have hampered the elimination of H. pylori. A growing body of evidence suggests that H. pylori forms biofilms, but the role of this growth mode in infection remains elusive. Here, we demonstrate that H. pylori cells within a biofilm are tolerant to multiple antibiotics in a manner that depends partially on extracellular proteins. Biofilm-forming cells were tolerant to multiple antibiotics that target distinct pathways, including amoxicillin, clarithromycin, and tetracycline. Furthermore, this tolerance was significantly dampened following proteinase K treatment. These data suggest that H. pylori adapts its phenotype during biofilm growth resulting in decreased antibiotic susceptibility but this tolerance can be partially ameliorated by extracellular protease treatment.
title: General anti-avoidance clause
titleType: AlternativeTitle
title: Klauzula generalna przeciwko unikaniu opodatkowania
Creators: name: Przybylski, Wiktor
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2023
Subjects: subject: klauzula generalna przeciwko unikaniu opodatkowania
subject: ogólna klauzula przeciwko unikaniu opodatkowania
subject: klauzula przeciwko unikaniu opodatkowania
subject: klauzula obejścia prawa podatkowego
subject: GAAR
subject: klauzula GAAR
subject: ordynacja podatkowa
subject: korzyść podatkowa
subject: unikanie opodatkowania
subject: general anti-abuse rule
subject: general anti-avoidance rule
subject: general anti-avoidance clause
subject: GAAR
subject: GAAR clause
subject: Tax Ordinance
subject: tax benefit
subject: tax avoidance

description: Przedmiotem niniejszej pracy jest omówienie klauzuli generalnej przeciwko unikaniu opodatkowania wprowadzonej do polskiego systemu podatkowego 15 lipca 2016 r. W celu uporządkowania przedmiotu badań praca została podzielona na osiem części. W pracy omówiony został rys historyczny związany z wprowadzaniem klauzuli do polskich przepisów, przesłanki jej zastosowania, wyłączenia od stosowania klauzuli, zagadnienie sztucznego sposobu działania, zagadnienie korzyści podatkowej, zagadnienie sprzeczności korzyści podatkowej z celem lub przedmiotem ustawy podatkowej bądź jej przepisu, zagadnienie czynności, konsekwencje zastosowania klauzuli, a także problematyka dodatkowego zobowiązania podatkowego stanowiącego dodatkową sankcję wydania decyzji z zastosowaniem klauzuli. Praca skupia się na obecnym brzmieniu przepisów, określając jednak, jakie zmiany w klauzuli zostały dokonane na przestrzeni ostatnich lat jej funkcjonowania.
description: The subject of the article is a presentation of the General Anti-Abuse Rule (GAAR clause) introduced into the Polish tax system on July 15, 2016. In order to organize the subject of the study, the article is divided into eight parts. The article covers the historical outline of the introduction of the clause into the Polish legislation, the prerequisites for its application, exclusions from the application of the clause, the issue of artificial mode of action, the issue of tax benefit, the issue of contradiction of tax benefit with the purpose or object of the tax law or its provision, the issue of action, the consequences of the application of the clause, as well as the issue of additional tax liability as an additional sanction of issuing a decision applying the clause. The article focuses on the current wording of the legislation, specifying what changes have been made to the clause over the past years of its functioning.
title: Digital Campus Podcast - Episode 109 - What Do Fabio and Naked Laptops Have in Common?
Creators: name: Roy Rosenzweig Center For History And New Media, /
Publisher: name: George Mason University
Year: 2014
Subjects: subject: Blogs
subject: Conferences
subject: Digital humanities
subject: Unconferences

description: Originally published by the Center for History and New Media through the Digital Campus podcast (http://digitalcampus.tv). This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 (http://creativecommons.org/licenses/by-nc-sa/4.0/).
description: This Digital Campus episode was recorded live by Chris Preperato during Friday’s second afternoon session of the RRCHNM’s 20th Anniversary Conference and was produced by Anne Ladyem McDivitt and Alyssa Toby Fahringer. Mills Kelly, Stephen Robertson, and Tom Scheinfeldt joined host Dan Cohen to recap the earlier sessions of the day, including discussions on failure, ECHO, History Makers, pedagogy, and digital humanities centers’ websites. The floor was opened for a question and answer session, and audience participants and those on Twitter asked about Tom’s laptop’s dearth of stickers, how to convey scholarship to a broad audience, and gender and digital history centers.
Anylsis of rainfall-runoff behavior of a highly glacier-covered catchment (in the Swiss Alps)
Creators: name: Binkert, Ladina
Publisher: name: Zenodo
Year: 2022
Subjects: hydrology, rainfall-runoff, streamflow, Alps, hydropower

description: Master thesis that analyzes the lag-time between rainfall events and the subsequent streamflow response at the Oberaarglacier in Switzerland, which is used for hydropower production.
Tianran Shi chan shi yu lu : shi er juan [volume 04]
天然昰禪師語錄 : 十二卷 [第四冊]
Creators: name: Tianranheshang, 1608-1685
name: 天然和尚, 1608-1685
Publisher: name: The University of British Columbia
Year: 2016

description: A handwritten copy of a Buddhist monk's speeches in later Ming dynasty and earlier Qing dynasty. On double leaves, East Asian binding. Sealed by Ying Wei and Yao Junshi.
Edition: [Chao ben]
title: Obligation to verify the status of the beneficial owner regarding to exempting dividends from withholding tax
titleType: AlternativeTitle
title: Obowiązek weryfikacji statusu beneficial owner przy zwolnieniu dywidendy z podatku u źródła
Creators: name: Majchrowski, Paweł
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2023
Subjects: subject: CIT
subject: dywidendy
subject: zwolnienie
subject: rzeczywisty właściciel
subject: CIT
subject: dividends
subject: exemption
subject: beneficial owner

description: Niniejszy artykuł porusza problematykę prawa do skorzystania ze zwolnienia dywidendowego wynikającego z art. 22 ust. 4 ustawy o podatku dochodowym od osób prawnych opartego na obowiązku weryfikacji statusu podmiotu otrzymującego dywidendę w kontekście wypełnienia definicji beneficjenta rzeczywistego (ang. beneficial owner). W pracy dokonano analizy obowiązujących przepisów, orzecznictwa sądów administracyjnych, praktyki organów podatkowych oraz piśmiennictwa dotyczącego podejmowanej tematyki. Z dotychczasowej obserwacji wynika, że nadal nie można mówić o utrwalonym podejściu sądów administracyjnych i organów podatkowych w sprawie obowiązku weryfikacji statusu rzeczywistego właściciela w odniesieniu do wypłaty dywidendy. Do tej pory wydawane interpretacje indywidualne oraz wyroki sądów wojewódzkich w tym zakresie nie były jednolite.
description: This article discusses the issue of the right to benefit from the dividend exemption resulting from Article 22(4) of the polish Corporate Income Tax Act based on the obligation to verify the status of the entity receiving the dividend in the context of fulfilling the definition of beneficial owner. Analyzed the applicable regulations, the jurisprudence of administrative courts, the practice of tax authorities and literature on the subject matter. The observation so far shows that it is still not possible to talk about a well-established approach of administrative courts and tax authorities regarding the obligation to verify the status of the beneficial owner in relation to dividend payments. So far, individual interpretations and judgments of provincial courts in this respect have not been uniform.
title: Agreements within the framework of public administration
titleType: AlternativeTitle
title: Umowa o współdziałanie na tle umów w administracji
Creators: name: Piechota-Oloś, Ewa
Publisher: name: Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
Year: 2022
Subjects: subject: umowy w administracji
subject: umowa o współdziałanie
subject: współdziałanie w prawie podatkowym
subject: agreements within the framework of public administration
subject: co-operative compliance agreement
subject: co-operative compliance in thescope of tax law

description: Przedmiotem analizy niniejszego artykułu jest próba odpowiedzi na pytanie dotyczące charakteru umowy o współdziałanie, badanej z perspektywy umów zawieranych w administracji publicznej. W tym celu autorka przeanalizowała umowy w administracji, stanowiące jedną z form działania administracji publicznej. W tym zakresie przedstawione zostały występujące poglądy doktryny nauki administracji co do miejsca i kwalifikacji umów zawieranych w prawie administracyjnym. Wskazane na ich tle wątpliwości w zakresie cech charakterystycznych umów w administracji zostały następnie poddane rozważaniom w odniesieniu do umowy o współdziałanie. Dokonanie charakterystyki nowej umowy wprowadzonej do polskiego prawa podatkowego, finalnie doprowadza autorkę do przyjęcia publicznoprawnego charakteru umowy o współdziałanie.
description: The object of the analysis carried out in this paper is formed by the attempt to make a finding on the issue of the nature of the co-operative compliance agreement, reviewed from the point of view of agreements concluded within the framework of public administration. To that end, the author has reviewed the agreements concluded within the framework of administration that constitute one of the forms through which the public administration operates. In that regard, the extant views of the learned writing in administrative sciences on the place and the nature of agreements concluded within the remit of administrative law have been recalled here. Against the background of those views, the discrepancies regarding the features of the agreements within the framework of administration have been subjected to further study as regards the cooperative compliance agreement. Finally, making a finding on the nature of the new agreement introduced in the Polish tax law has led the author to declare a public-law nature of the co-operative compliance agreement.