Determinanty efektywności fiskalnej systemu podatkowego

The objective of the present paper is to elaborate on the determinants of fiscal effectiveness of the tax system (on the example of Poland and tax data of EU countries) as well as to specify the optimization process of the tax system effectiveness on the basis of tax burdens and tax revenues in the existing structure of the GDP. It has been evidenced that fiscal effectiveness is achievable exclusively if two fundamental conditions are met simultaneously. The first one is efficient administration of public levies based on competencies and responsibilities that are not blurred and negotiations with the taxpayer which are the norm rather than an anomaly of behavior. The second one is a tax system that is a simple – and simultaneously competitive in view of the systemic factors shaping it – legal and institutional model of behavioral patterns concerning public levies.Celem niniejszego artykułu jest omówienie determinantów efektywności fiskalnej systemu podatkowego (na przykładzie Polski i danych podatkowych państw UE) z określeniem procesu optymalizacji sprawnościowej systemu podatkowego na bazie występujących obciążeń podatkowych oraz dochodów podatkowych w strukturze PKB. Dowiedziono, iż efektywność fiskalna jest możliwa do spełnienia tylko i wyłącznie wtedy, gdy zostaną spełnione jednocześnie dwa podstawowe warunki. Pierwszy to sprawna administracja danin publicznych, w której kompetencje i odpowiedzialność nie będą rozmyte i negocjacje z podatnikiem staną się normą, a nie anomalią od przyjętych zachowań. Drugi to system podatkowy rozumiany jako prosty – i jednocześnie konkurencyjny względem systemowych czynników kształtujących – model prawno-instytucjonalny postępowania w sprawie danin publicznych

How does cultural intelligence influence the relationships between potential and realised absorptive capacity and innovativeness? Evidence from Poland

Cultural intelligence underpins the interaction between firms and their cultural environments as the domain of external sources that are explored and utilised for innovation through absorptive capacity. This research seeks to answer the question of if and how cultural intelligence moderates the links between innovativeness and potential and realised absorptive capacity. We test our hypotheses based on data from 215 firms operating in Poland. We demonstrate that cultural intelligence strengthens the linkage between potential absorptive capacity and innovativeness that highlights cultural intelligence as an important enabler of exploring new and diverse external knowledge sources. We discuss cultural intelligence concept in relation to strategic management and reveal its contingent role in innovativeness

Integrability Formulas. Part II

In this article, we give several differentiation and integrability formulas of special and composite functions including trigonometric function, and polynomial function.Li Bo - Qingdao University of Science and Technology, ChinaMa Na - Qingdao University of Science and Technology, ChinaLiang Xiquan - Qingdao University of Science and Technology, ChinaCzesław Byliński. Partial functions. Formalized Mathematics, 1(2):357-367, 1990.Noboru Endou and Artur Korniłowicz. The definition of the Riemann definite integral and some related lemmas. Formalized Mathematics, 8(1):93-102, 1999.Noboru Endou, Katsumi Wasaki, and Yasunari Shidama. Definition of integrability for partial functions from R to R and integrability for continuous functions. Formalized Mathematics, 9(2):281-284, 2001.Krzysztof Hryniewiecki. Basic properties of real numbers. Formalized Mathematics, 1(1):35-40, 1990.Jarosław Kotowicz. Convergent real sequences. Upper and lower bound of sets of real numbers. Formalized Mathematics, 1(3):477-481, 1990.Jarosław Kotowicz. Partial functions from a domain to a domain. Formalized Mathematics, 1(4):697-702, 1990.Jarosław Kotowicz. Partial functions from a domain to the set of real numbers. Formalized Mathematics, 1(4):703-709, 1990.Jarosław Kotowicz. Real sequences and basic operations on them. Formalized Mathematics, 1(2):269-272, 1990.Jarosław Kotowicz. The limit of a real function at infinity. Formalized Mathematics, 2(1):17-28, 1991.Xiquan Liang and Bing Xie. Inverse trigonometric functions arctan and arccot. Formalized Mathematics, 16(2):147-158, 2008, doi:10.2478/v10037-008-0021-3.Konrad Raczkowski. Integer and rational exponents. Formalized Mathematics, 2(1):125-130, 1991.Konrad Raczkowski and Paweł Sadowski. Real function continuity. Formalized Mathematics, 1(4):787-791, 1990.Konrad Raczkowski and Paweł Sadowski. Real function differentiability. Formalized Mathematics, 1(4):797-801, 1990.Konrad Raczkowski and Paweł Sadowski. Topological properties of subsets in real numbers. Formalized Mathematics, 1(4):777-780, 1990.Yasunari Shidama. The Taylor expansions. Formalized Mathematics, 12(2):195-200, 2004.Andrzej Trybulec and Czesław Byliński. Some properties of real numbers. Formalized Mathematics, 1(3):445-449, 1990.Zinaida Trybulec. Properties of subsets. Formalized Mathematics, 1(1):67-71, 1990.Edmund Woronowicz. Relations defined on sets. Formalized Mathematics, 1(1):181-186, 1990.Yuguang Yang and Yasunari Shidama. Trigonometric functions and existence of circle ratio. Formalized Mathematics, 7(2):255-263, 1998

Second-Order Partial Differentiation of Real Ternary Functions

In this article, we shall extend the result of [17] to discuss second-order partial differentiation of real ternary functions (refer to [7] and [14] for partial differentiation).Inaba 2205, Wing-Minamikan Nagano, Nagano, JapanGrzegorz Bancerek and Krzysztof Hryniewiecki. Segments of natural numbers and finite sequences. Formalized Mathematics, 1(1):107-114, 1990.Czesław Byliński. Finite sequences and tuples of elements of a non-empty sets. Formalized Mathematics, 1(3):529-536, 1990.Czesław Byliński. Functions and their basic properties. Formalized Mathematics, 1(1):55-65, 1990.Czesław Byliński. Functions from a set to a set. Formalized Mathematics, 1(1):153-164, 1990.Czesław Byliński. Partial functions. Formalized Mathematics, 1(2):357-367, 1990.Agata Darmochwał. The Euclidean space. Formalized Mathematics, 2(4):599-603, 1991.Noboru Endou, Yasunari Shidama, and Keiichi Miyajima. Partial differentiation on normed linear spaces Rn. Formalized Mathematics, 15(2):65-72, 2007, doi:10.2478/v10037-007-0008-5.Krzysztof Hryniewiecki. Basic properties of real numbers. Formalized Mathematics, 1(1):35-40, 1990.Jarosław Kotowicz. Convergent sequences and the limit of sequences. Formalized Mathematics, 1(2):273-275, 1990.Jarosław Kotowicz. Real sequences and basic operations on them. Formalized Mathematics, 1(2):269-272, 1990.Konrad Raczkowski and Paweł Sadowski. Real function continuity. Formalized Mathematics, 1(4):787-791, 1990.Konrad Raczkowski and Paweł Sadowski. Real function differentiability. Formalized Mathematics, 1(4):797-801, 1990.Konrad Raczkowski and Paweł Sadowski. Topological properties of subsets in real numbers. Formalized Mathematics, 1(4):777-780, 1990.Walter Rudin. Principles of Mathematical Analysis. MacGraw-Hill, 1976.Edmund Woronowicz. Relations defined on sets. Formalized Mathematics, 1(1):181-186, 1990.Bing Xie, Xiquan Liang, and Hongwei Li. Partial differentiation of real binary functions. Formalized Mathematics, 16(4):333-338, 2008, doi:10.2478/v10037-008-0041-z.Bing Xie, Xiquan Liang, and Xiuzhuan Shen. Second-order partial differentiation of real binary functions. Formalized Mathematics, 17(2):79-87, 2009, doi: 10.2478/v10037-009-0009-7

Counting Derangements, Non Bijective Functions and the Birthday Problem

The article provides counting derangements of finite sets and counting non bijective functions. We provide a recursive formula for the number of derangements of a finite set, together with an explicit formula involving the number e. We count the number of non-one-to-one functions between to finite sets and perform a computation to give explicitely a formalization of the birthday problem. The article is an extension of [10].Institut für Informatik I4, Technische Universität München, Boltzmannstraße 3 85748 Garching, GermanyGrzegorz Bancerek. Cardinal numbers. Formalized Mathematics, 1(2):377-382, 1990.Grzegorz Bancerek. The fundamental properties of natural numbers. Formalized Mathematics, 1(1):41-46, 1990.Grzegorz Bancerek. The ordinal numbers. Formalized Mathematics, 1(1):91-96, 1990.Czesław Byliński. The complex numbers. Formalized Mathematics, 1(3):507-513, 1990.Czesław Byliński. Functions and their basic properties. Formalized Mathematics, 1(1):55-65, 1990.Czesław Byliński. Functions from a set to a set. Formalized Mathematics, 1(1):153-164, 1990.Agata Darmochwał. Finite sets. Formalized Mathematics, 1(1):165-167, 1990.Rafał Kwiatek. Factorial and Newton coefficients. Formalized Mathematics, 1(5):887-890, 1990.Yatsuka Nakamura and Hisashi Ito. Basic properties and concept of selected subsequence of zero based finite sequences. Formalized Mathematics, 16(3):283-288, 2008, doi:10.2478/v10037-008-0034-y.Karol Pąk. Cardinal numbers and finite sets. Formalized Mathematics, 13(3):399-406, 2005.Konrad Raczkowski and Andrzej Nędzusiak. Real exponents and logarithms. Formalized Mathematics, 2(2):213-216, 1991.Konrad Raczkowski and Paweł Sadowski. Topological properties of subsets in real numbers. Formalized Mathematics, 1(4):777-780, 1990.Piotr Rudnicki and Andrzej Trybulec. Abian's fixed point theorem. Formalized Mathematics, 6(3):335-338, 1997.Michał J. Trybulec. Integers. Formalized Mathematics, 1(3):501-505, 1990.Zinaida Trybulec. Properties of subsets. Formalized Mathematics, 1(1):67-71, 1990.Tetsuya Tsunetou, Grzegorz Bancerek, and Yatsuka Nakamura. Zero-based finite sequences. Formalized Mathematics, 9(4):825-829, 2001.Edmund Woronowicz. Relations and their basic properties. Formalized Mathematics, 1(1):73-83, 1990.Yuguang Yang and Yasunari Shidama. Trigonometric functions and existence of circle ratio. Formalized Mathematics, 7(2):255-263, 1998

Integrability Formulas. Part III

In this article, we give several differentiation and integrability formulas of composite trigonometric function.Li Bo - Qingdao University of Science and Technology, ChinaMa Na - Qingdao University of Science and Technology, ChinaCzesław Byliński. Partial functions. Formalized Mathematics, 1(2):357-367, 1990.Noboru Endou and Artur Korniłowicz. The definition of the Riemann definite integral and some related lemmas. Formalized Mathematics, 8(1):93-102, 1999.Noboru Endou, Katsumi Wasaki, and Yasunari Shidama. Definition of integrability for partial functions from R to R and integrability for continuous functions. Formalized Mathematics, 9(2):281-284, 2001.Krzysztof Hryniewiecki. Basic properties of real numbers. Formalized Mathematics, 1(1):35-40, 1990.Jarosław Kotowicz. Convergent real sequences. Upper and lower bound of sets of real numbers. Formalized Mathematics, 1(3):477-481, 1990.Jarosław Kotowicz. Partial functions from a domain to a domain. Formalized Mathematics, 1(4):697-702, 1990.Jarosław Kotowicz. Partial functions from a domain to the set of real numbers. Formalized Mathematics, 1(4):703-709, 1990.Jarosław Kotowicz. Real sequences and basic operations on them. Formalized Mathematics, 1(2):269-272, 1990.Konrad Raczkowski and Paweł Sadowski. Real function continuity. Formalized Mathematics, 1(4):787-791, 1990.Konrad Raczkowski and Paweł Sadowski. Real function differentiability. Formalized Mathematics, 1(4):797-801, 1990.Konrad Raczkowski and Paweł Sadowski. Topological properties of subsets in real numbers. Formalized Mathematics, 1(4):777-780, 1990.Yasunari Shidama. The Taylor expansions. Formalized Mathematics, 12(2):195-200, 2004.Andrzej Trybulec and Czesław Byliński. Some properties of real numbers. Formalized Mathematics, 1(3):445-449, 1990.Zinaida Trybulec. Properties of subsets. Formalized Mathematics, 1(1):67-71, 1990.Peng Wang and Bo Li. Several differentiation formulas of special functions. Part V. Formalized Mathematics, 15(3):73-79, 2007, doi:10.2478/v10037-007-0009-4.Edmund Woronowicz. Relations defined on sets. Formalized Mathematics, 1(1):181-186, 1990.Yuguang Yang and Yasunari Shidama. Trigonometric functions and existence of circle ratio. Formalized Mathematics, 7(2):255-263, 1998

Differentiable Functions into Real Normed Spaces

In this article, we formalize the differentiability of functions from the set of real numbers into a normed vector space [14].Okazaki Hiroyuki - Shinshu University, Nagano, JapanEndou Noboru - Nagano National College of Technology, Nagano, JapanNarita Keiko - Hirosaki-city, Aomori, JapanShidama Yasunari - Shinshu University, Nagano, JapanGrzegorz Bancerek. The ordinal numbers. Formalized Mathematics, 1(1):91-96, 1990.Czesław Byliński. Functions and their basic properties. Formalized Mathematics, 1(1):55- 65, 1990.Czesław Byliński. Functions from a set to a set. Formalized Mathematics, 1(1):153-164, 1990.Czesław Byliński. Partial functions. Formalized Mathematics, 1(2):357-367, 1990.Czesław Byliński. Some basic properties of sets. Formalized Mathematics, 1(1):47-53, 1990.Krzysztof Hryniewiecki. Basic properties of real numbers. Formalized Mathematics, 1(1):35-40, 1990.Hiroshi Imura, Morishige Kimura, and Yasunari Shidama. The differentiable functions on normed linear spaces. Formalized Mathematics, 12(3):321-327, 2004.Jarosław Kotowicz. Real sequences and basic operations on them. Formalized Mathematics, 1(2):269-272, 1990.Hiroyuki Okazaki, Noboru Endou, and Yasunari Shidama. More on continuous functions on normed linear spaces. Formalized Mathematics, 19(1):45-49, 2011, doi: 10.2478/v10037-011-0008-3.Beata Padlewska and Agata Darmochwał. Topological spaces and continuous functions. Formalized Mathematics, 1(1):223-230, 1990.Jan Popiołek. Real normed space. Formalized Mathematics, 2(1):111-115, 1991.Konrad Raczkowski and Paweł Sadowski. Real function differentiability. Formalized Mathematics, 1(4):797-801, 1990.Konrad Raczkowski and Paweł Sadowski. Topological properties of subsets in real numbers. Formalized Mathematics, 1(4):777-780, 1990.Laurent Schwartz. Cours d'analyse, vol. 1. Hermann Paris, 1967. http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=000271006300001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=b7bc2757938ac7a7a821505f8243d9f3Wojciech A. Trybulec. Vectors in real linear space. Formalized Mathematics, 1(2):291-296, 1990.Zinaida Trybulec. Properties of subsets. Formalized Mathematics, 1(1):67-71, 1990.Edmund Woronowicz. Relations and their basic properties. Formalized Mathematics, 1(1):73-83, 1990.Edmund Woronowicz. Relations defined on sets. Formalized Mathematics, 1(1):181-186, 1990.Hiroshi Yamazaki and Yasunari Shidama. Algebra of vector functions. Formalized Mathematics, 3(2):171-175, 1992

Several Integrability Formulas of Some Functions, Orthogonal Polynomials and Norm Functions

In this article, we give several integrability formulas of some functions including the trigonometric function and the index function [3]. We also give the definitions of the orthogonal polynomial and norm function, and some of their important properties [19].Bo Li - Qingdao University of Science and Technology, ChinaYanping Zhuang - Qingdao University of Science and Technology, ChinaBing Xie - Qingdao University of Science and Technology, ChinaPan Wang - Qingdao University of Science and Technology, Chin

More on the Continuity of Real Functions

In this article we demonstrate basic properties of the continuous functions from R to Rn which correspond to state space equations in control engineering.Narita Keiko - Hirosaki-city, Aomori, JapanKornilowicz Artur - Institute of Informatics, University of Białystok, Sosnowa 64, 15-887 Białystok, PolandShidama Yasunari - Shinshu University, Nagano, JapanGrzegorz Bancerek. The ordinal numbers. Formalized Mathematics, 1(1):91-96, 1990.Grzegorz Bancerek and Krzysztof Hryniewiecki. Segments of natural numbers and finite sequences. Formalized Mathematics, 1(1):107-114, 1990.Czesław Byliński. The complex numbers. Formalized Mathematics, 1(3):507-513, 1990.Czesław Byliński. Functions and their basic properties. Formalized Mathematics, 1(1):55-65, 1990.Czesław Byliński. Partial functions. Formalized Mathematics, 1(2):357-367, 1990.Czesław Byliński. Some basic properties of sets. Formalized Mathematics, 1(1):47-53, 1990.Agata Darmochwał. The Euclidean space. Formalized Mathematics, 2(4):599-603, 1991.Noboru Endou and Yasunari Shidama. Completeness of the real Euclidean space. Formalized Mathematics, 13(4):577-580, 2005.Noboru Endou, Yasunari Shidama, and Keiichi Miyajima. Partial differentiation on normed linear spaces Rn. Formalized Mathematics, 15(2):65-72, 2007, doi:10.2478/v10037-007-0008-5.Krzysztof Hryniewiecki. Basic properties of real numbers. Formalized Mathematics, 1(1):35-40, 1990.Artur Korniłowicz. Arithmetic operations on functions from sets into functional sets. Formalized Mathematics, 17(1):43-60, 2009, doi:10.2478/v10037-009-0005-y.Keiichi Miyajima and Yasunari Shidama. Riemann integral of functions from R into Rn. Formalized Mathematics, 17(2):179-185, 2009, doi: 10.2478/v10037-009-0021-y.Takaya Nishiyama, Keiji Ohkubo, and Yasunari Shidama. The continuous functions on normed linear spaces. Formalized Mathematics, 12(3):269-275, 2004.Hiroyuki Okazaki, Noboru Endou, and Yasunari Shidama. More on continuous functions on normed linear spaces. Formalized Mathematics, 19(1):45-49, 2011, doi: 10.2478/v10037-011-0008-3.Beata Padlewska and Agata Darmochwał. Topological spaces and continuous functions. Formalized Mathematics, 1(1):223-230, 1990.Jan Popiołek. Real normed space. Formalized Mathematics, 2(1):111-115, 1991.Konrad Raczkowski and Paweł Sadowski. Real function continuity. Formalized Mathematics, 1(4):787-791, 1990.Konrad Raczkowski and Paweł Sadowski. Topological properties of subsets in real numbers. Formalized Mathematics, 1(4):777-780, 1990.Zinaida Trybulec. Properties of subsets. Formalized Mathematics, 1(1):67-71, 1990.Edmund Woronowicz. Relations and their basic properties. Formalized Mathematics, 1(1):73-83, 1990.Edmund Woronowicz. Relations defined on sets. Formalized Mathematics, 1(1):181-186, 1990.Hiroshi Yamazaki and Yasunari Shidama. Algebra of vector functions. Formalized Mathematics, 3(2):171-175, 1992

Representation of the Fibonacci and Lucas Numbers in Terms of Floor and Ceiling

In the paper we show how to express the Fibonacci numbers and Lucas numbers using the floor and ceiling operations.Institute of Mathematics, University of Białystok, Akademicka 2, 15-267 Białystok, PolandGrzegorz Bancerek. The ordinal numbers. Formalized Mathematics, 1(1):91-96, 1990.Grzegorz Bancerek and Piotr Rudnicki. Two programs for SCM. Part I - preliminaries. Formalized Mathematics, 4(1):69-72, 1993.Czesław Byliński. The complex numbers. Formalized Mathematics, 1(3):507-513, 1990.Yoshinori Fujisawa, Yasushi Fuwa, and Hidetaka Shimizu. Public-key cryptography and Pepin's test for the primality of Fermat numbers. Formalized Mathematics, 7(2):317-321, 1998.Krzysztof Hryniewiecki. Basic properties of real numbers. Formalized Mathematics, 1(1):35-40, 1990.Konrad Raczkowski and Andrzej Nędzusiak. Real exponents and logarithms. Formalized Mathematics, 2(2):213-216, 1991.Piotr Rudnicki and Andrzej Trybulec. Abian's fixed point theorem. Formalized Mathematics, 6(3):335-338, 1997.Robert M. Solovay. Fibonacci numbers. Formalized Mathematics, 10(2):81-83, 2002.Andrzej Trybulec and Czesław Byliński. Some properties of real numbers. Formalized Mathematics, 1(3):445-449, 1990.Michał J. Trybulec. Integers. Formalized Mathematics, 1(3):501-505, 1990.Piotr Wojtecki and Adam Grabowski. Lucas numbers and generalized Fibonacci numbers. Formalized Mathematics, 12(3):329-333, 2004