TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES

        Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject

Determining the maximum loadability for the plastic cycloidal gears

The article presents the analysis of stresses and displacements which occur in the cycloidal gears working in the gerotor machine. The authors considered a possibility of using plastic (polyoxymethylene POM) for manufacturing the gears. The analysis has been conducted by means of the finite element method. Determining the maximum value of pressure which can be applied in the gerotor machine featuring plastic gears is the result of the analysis

Does social distancing matter for infectious disease propagation? A SEIR model and Gompertz law based cellular automaton

In this paper, we present stochastic synchronous cellular automaton defined on a square lattice. The automaton rules are based on SEIR model with probabilistic parameters gathered from real-world data on human mortality and SARS-CoV-2 disease characteristics. With computer simulations, we show the influence of the neighbourhood radius on the number of infected and deceased agents in the artificial population. The increase of the neighbourhood radius favors the spread of the epidemic. However, for a large range of interactions of exposed (who are both inward for and/or untested against) agents, even isolation of infected agents cannot prevent successful disease propagation. This supports aggressive testing against disease as one of the useful strategies preventing large peaks of infection in SARS-CoV-2-like disease spreading.Comment: 10 pages, 7 figure

Ryzyko podatkowe i instrumenty jego minimalizacji w Polsce

This article presents the area of tax risk in the Polish tax system. Theoretical model which refers to these areas and sources of tax risk was proposed. Based on the Polish tax law regulation, solutions minimizing tax risk are verified. There was proposed the hypothesis that all of the instruments, which tend to minimize this risk, focus on one area. Verification presented in the article confirms this hypothesis. The legislator implements new methods of minimizing tax risk only in the area associated with the tax base construction.W artykule zostały omówione obszary ryzyka podatkowego występujące w systemie podatkowym. Autor tworzy model teoretyczny obszarów występowania takiego ryzyka ze wskazaniem źródeł jego powstawania. Następnie, w oparciu o rozwiązania legislacyjne obowiązujące w Polsce, analizuje instrumenty, które ustawodawca wprowadził celem minimalizacji tego ryzyka. W świetle zaproponowanej hipotezy o selektywnym wprowadzaniu rozwiązań minimalizujących ryzyko podatkowe, zaprezentowana analiza potwierdza tę hipotezę. Ustawodawca koncentruje się bowiem wyłącznie na ryzyku związanym z konstrukcją podatku, pomijając pozostałe obszary jego występowania

Remote server administration device

The remote administration often used applications running on the machine that is managed. In case of failure these applications may not be run what the administrator loses the ability to remotely manage. The paper presents the solution to this problem by using an external device. The hardware solution is independent of the managed machine. Use of easily available and inexpensive components significantly reduces the cost of device while the functionality is comparable to commercial solutions

Применение пластмасс для изготовления гидравлических элементов

У роботі представлені, концепції дизайну і моделі гідравлічних елементів, виконаних з пластмаси, таких як героторний насос, запобіжний клапан, кран і циліндр. Експериментальне дослідження показало, що елементи працюють належним чином. Представлена проста гідравлічна система, зібрана з виготовлених елементів. Система працювала належним чином в робочому діапазоні тисків до 4 МПа. Застосування POM має такі переваги, як простота і низька вартість виробництва, а також безшумна робота. Подальші дослідження будуть спрямовані на пластмаси, що мають більш високу міцності, розробку нових конструктивних рішень для елементів і більш досконалих методів їх виробництва.In the paper, a design concept and models of basic POM-type plastic hydraulic elements such as a gerotor pump, a pressure relief valve, an On – Off valve and a cylinder have been presented. The experimental research proved the elements work properly. A simple system made of the elements has been built. The system worked properly within the working pressure range up to 4MPa. Application of POM is advantageous for its simple and cheap method of production and silent operation. Further research will be focused on higher strength plastics, development of new design solutions for the elements and better methods of their manufacture.В работе представлены, концепции дизайна и модели гидравлических элементов, выполненных из пластмассы, таких как героторный насос, предохранительный клапан, кран и цилиндр. Экспериментальное исследование показало, что элементы работают должным образом. Представлена простая гидравлическая система, собранная из изготовленных элементов. Система работала должным образом в рабочем диапазоне давлений до 4 МПа. Применение POM имеет такие преимущества, как простота и низкая стоимость производства, а также бесшумная работа. Дальнейшие исследования будут направлены на пластмассы, имеющие более высокую прочности, разработку новых конструктивных решений для элементов и более совершенных методов их производства

Wpływ uspokojenia ruchu na klimat akustyczny w otoczeniu ulic

The paper presents the methods to improve safety and quality of life of people living in the neighborhood of roads and the situation of road users by means of traffic calming. The focus is kept on positive impact of traffic calming measures on acoustic climate in the surrounding of roads. The paper also contains the characteristics of selected impacts of road traffic on the environment together with a general outline of traffic calming as an instrument to mitigate the negative influence. Various possibilities to frame the acoustic climate and reduce transport-related inconvenience by means of different traffic calming methods are present as well. Then a case study (regional road No 824 in Puławy) is used to assess the effectiveness of specific solutions of comprehensive traffic calming with regard to speed reduction and abatement of noise emissions. Analyses are based on measurements’ results (traffic volumes, driving speeds and noise levels) and on acoustic calculations performed by the authors as part of their own study (internal research & development program of EKKOM). On the basis of measurements’ results and calculations the paper also addresses the problem of lack of correction factors related to traffic calming in the calculation model and the one of errors in noise modeling while preparing the case study.W referacie przedstawiono sposoby poprawy bezpieczeństwa i jakości życia osób mieszkających w sąsiedztwie tras komunikacyjnych i użytkowników ruchu związane z zastosowaniem środków uspokojenia ruchu. Skupiono się na korzystnym wpływie zastosowania środków uspokojenia ruchu na stan klimatu akustycznego na terenach otaczających drogi. W referacie przedstawiono również charakterystykę wybranych oddziaływań ruchu drogowego na środowisko oraz informacje wprowadzające, które dotyczą uspokojenia ruchu jako sposobu na łagodzenie tych uciążliwości. Przeanalizowano również możliwości kształtowania klimatu akustycznego i łagodzenia uciążliwości transportu za pomocą różnych metod uspokojenia ruchu. Następnie, na przykładzie studium przypadku (droga wojewódzka nr 824 w Puławach), określono skuteczność konkretnych rozwiązań kompleksowego uspokojenia ruchu, pod względem redukcji prędkości i zmniejszenia emisji hałasu. W analizach posłużono się wynikami wykonanych pomiarów (natężenia ruchu, prędkości pojazdów i poziomu hałasu) oraz obliczeń akustycznych realizowanych w ramach badań własnych autorów (wewnętrzny program badawczo–rozwojowy firmy EKKOM). Na podstawie wyników pomiarów oraz obliczeń omówiono także problem braku uwzględnienia w modelu obliczeniowym współczynników korygujących z uwagi na charakter ruchu uspokojonego oraz błędów w modelowaniu hałasu dla analizowanego przykładu

Phenolic extraction of Moringa oleifera leaves in DES: characterization of the extracts and their application in methylcellulose films for food packaging

In this work, a qualitative study of the phenolic content of Moringa oleifera leaves (MO), extracted with deep eutectic solvents (DES) based on choline chloride (ChCl) with lactic acid (LA) or glycerol (GLY), was performed by high-resolution mass spectrometry (HPLC-DAD-ESI-MSn). The two solvents (DES-LA and DES-GLY) extract similar classes of phenolics, and ten compounds were identified. The antioxidant profile was also studied (TPC, TFC, DPPH, FRAP, ORAC, and ABTS). Both solvents show an efficient extraction of phenolic compounds and high antioxidant capacity was verified for the extracts. However, the DES-Gly have a higher capacity for polyphenolic extraction (TPC led to 38.409 ± 0.095 mg GAE.g−1 and 2.259 ± 0.023 mg QE.g−1 for TFC). Films based on methylcellulose (MC) containing different amounts of DES or MO extracts, acting as plasticizers, were developed and characterized regarding their mechanical, optical, water vapor permeability, and microstructural properties. All films are uniform, clear, and transparent with smooth, homogeneous surfaces. It was found that the presence of more than 10% of MO extract and/or DES provided more flexible films (Eb for MC 2%_DES 20% achieved 4.330 ± 0.27 %, and 8.15 ± 0.39 % for MC 2%_MO 20%) with less mechanical and barrier resistance. The ultimate objective of this study was to provide information that could assist in the development of antimicrobial active methylcellulose films for sliced wheat bread packaging.Projects UIDB/50006/2020 and UIDP/50006/2020, funded by FCT/MCTES through national funds

Engineering single-atom Fe-N active sites on hollow carbon spheres for oxygen reduction reaction

Seeking alternatives to noble metals-based electrocatalysts for oxygen reduction reaction (ORR), hollow carbon spheres (CSs) were finely tuned with stable single-atom Fe-N species through a synthesis methodology requiring only earth-abundant metal precursors. CSs with different sizes were synthesized by sol-gel polycondensation of resorcinol with formaldehyde over silica nanoparticles, followed by thermal annealing and silica etching. A catalyst screening revealed the positive impact of both the hollow core and structural defects of the CSs for ORR. Single-atom Fe-N active sites were introduced on the best performing CSs through simultaneous incorporation of iron and nitrogen precursors, and glucose. A significant enhancement in ORR activity was observed despite the small iron load introduced (0.12 wt%). ORR performance indicators, advanced characterization, and molecular simulation studies revealed nitrogen's crucial role in anchoring individual iron atoms and modulating the charge density nearby the active sites (increase of 80 mV in the half-wave potential). Adding glucose as a chelating agent enhances the metal-heteroatom coordination and subsequent dispersion of iron, accounting for an increase of 20 mV in the half-wave potential, an average of electrons transferred as high as 3.9 (at 0.4 V vs. RHE), and higher stability (99%) than that of a platinum-based (20 wt%) electrocatalyst (92%).11 página