ICTERI 2020: ІКТ в освіті, дослідженнях та промислових застосуваннях. Інтеграція, гармонізація та передача знань 2020: Матеріали 16-ї Міжнародної конференції. Том II: Семінари. Харків, Україна, 06-10 жовтня 2020 р.

This volume represents the proceedings of the Workshops co-located with the 16th International Conference on ICT in Education, Research, and Industrial Applications, held in Kharkiv, Ukraine, in October 2020. It comprises 101 contributed papers that were carefully peer-reviewed and selected from 233 submissions for the five workshops: RMSEBT, TheRMIT, ITER, 3L-Person, CoSinE, MROL. The volume is structured in six parts, each presenting the contributions for a particular workshop. The topical scope of the volume is aligned with the thematic tracks of ICTERI 2020: (I) Advances in ICT Research; (II) Information Systems: Technology and Applications; (III) Academia/Industry ICT Cooperation; and (IV) ICT in Education.Цей збірник представляє матеріали семінарів, які були проведені в рамках 16-ї Міжнародної конференції з ІКТ в освіті, наукових дослідженнях та промислових застосуваннях, що відбулася в Харкові, Україна, у жовтні 2020 року. Він містить 101 доповідь, які були ретельно рецензовані та відібрані з 233 заявок на участь у п'яти воркшопах: RMSEBT, TheRMIT, ITER, 3L-Person, CoSinE, MROL. Збірник складається з шести частин, кожна з яких представляє матеріали для певного семінару. Тематична спрямованість збірника узгоджена з тематичними напрямками ICTERI 2020: (I) Досягнення в галузі досліджень ІКТ; (II) Інформаційні системи: Технології і застосування; (ІІІ) Співпраця в галузі ІКТ між академічними і промисловими колами; і (IV) ІКТ в освіті

THE WAYS OF ILLEGAL OBTAINING VAT IN POLAND

Abstract: The mechanisms and ways to defraud the value added tax (VAT) in Poland have been discussed. Nowadays the value added tax defraudation mechanisms have become a very widespread phenomenon in Poland which threaten the functioning of both the Polish national economy and the country as a whole. Based on the survey some particular mechanisms of VAT extortion, have been studied, namely the "VAT carousel", fictitious exports, undercutting sales and fictitious costs. The survey was conducted amongst persons who are aware of the value added tax problem and who potentially could encounter such illegal practices in their professional activity. The respondents can be divided into three groups: people who work in accounting, private entrepreneurs, and people employed in other sectors. The way how companies operate in the market to effectively extort VAT has been described. The survey made it possible to identify the most popular methods of VAT extortion. They are fictitious costs, undercutting sales and the "VAT carousel". The fictitious costs and undercutting sales used for the illegal purposes are the most popular practices. They do not demand any sophisticated preparations and defraudation with the use of them does not cause any serious problems. In turn, the tax carousel demands considerable praparations and costs. Nevertheless, this mechanism can make it possible to get illegally considerable sums of VAT. The respondents also pointed out the factors encouraging VAT extortion and methods for clearing this kind of crime. They also suggested changes necessary to minimize VAT defraudation

Community Dynamics of Denitrifying Bacteria in Full-Scale Wastewater Treatment Plants

Effective and stable nitrogen removal from wastewater requires abundant and active denitrifying populations. In this study, a one-year investigation of the population dynamics of phylogenetic groups known to harbor nitrate reducers was conducted in three municipal wastewater treatment plants (WWTPs). The bacterial community composition was determined by amplicon sequencing of the 16S rRNA gene, and putative nitrate reducers were identified by sequencing narG and napA genes. Fluorescence in situ hybridization with oligonucleotide probes targeting known nitrate reducers in wastewater revealed that certain bacteria predominated in the WWTPs: Curvibacter-related bacteria, Comamonadaceae, Azoarcus, Thauera, Dechloromonas, and Candidatus Accumulibacter within Rhodocyclaceae. The data showed high diversity in the nitrate-reducing community and a large degree of redundancy, with a relatively stable core-group of bacteria in each plant that ensured small yearly variation in nitrate reduction rates

Community dynamics of denitrifying bacteria in full-scale wastewater treatment plants

Effective and stable nitrogen removal from wastewater requires abundant and active denitrifying populations. In this study, a one-year investigation of the population dynamics of phylogenetic groups known to harbor nitrate reducers was conducted in three municipal wastewater treatment plants (WWTPs). The bacterial community composition was determined by amplicon sequencing of the 16S rRNA gene, and putative nitrate reducers were identified by sequencing narG and napA genes. Fluorescence in situ hybridization with oligonucleotide probes targeting known nitrate reducers in wastewater revealed that certain bacteria predominated in the WWTPs: Curvibacter-related bacteria, Comamonadaceae, Azoarcus, Thauera, Dechloromonas, and Candidatus Accumulibacter within Rhodocyclaceae. The data showed high diversity in the nitrate-reducing community and a large degree of redundancy, with a relatively stable core group of bacteria in each plant that ensured small yearly variation in nitrate reduction rates

Land conversion for suburban housing A study of urbanization around Warsaw and Olsztyn, Poland

'In the 1990's, urban demand for housing land around city-agglomerations increased rapidly. Additionally, the decreasing profitability of agricultural production caused farmers, who are able to freely decide on land turnover, to be interested in land sale for non-agricultural purposes. At the same time, Polish counties received the status of self-governments, which then imposed their will upon local economic development. In this way, counties became responsible for land management as well, and started supporting the process of land conversion, perceived as a factor of the above development. Such implications have created the following situation: decentralization and the extension of private control over land has led to the loss of rural landscapes in Poland, because farmers, county self-governments and rural society in general gain from the conversion of agricultural to housing land. Therefore, field research has been exercised at the county level. For the investigation, two counties, located in regions differentiated by economic growth, were selected. The data were collected through the collection of archival records, documentation review and semi-structured interviews.' (author's abstract)Der vorliegende Beitrag untersucht die Verstaedterung in der Gegend um Warschau und Olsztyn in Polen. In den neunziger Jahren erhoehte sich die Nachfrage nach Bauland in staedtischen Agglomerationsgebieten schnell. Zusaetzlich veranlasste die abnehmende Rentabilitaet der landwirtschaftlichen Produktion die Landwirte dazu, ihre Laendereien fuer nicht-landwirtschaftliche Zwecke zu verkaufen. Gleichzeitig erhielten die polnischen Regierungsbezirke den Status lokaler Selbstverwaltung, was zu eigenstaendiger lokaler Entwicklung anregte. Auf diese Art wurden die Regierungsbezirke fuer das Landmanagement verantwortlich und fingen an, den Prozess der Landumwandlung zu unterstuetzen. Dezentralisierung und die Ausweitung privater Kontrolle ueber das Land haben zu einem Verlust der landwirtschaftlicher Nutzflaechen in Polen gefuehrt, weil Landwirte, Regierungsbezirke und die landwirtschaftliche Gesellschaft im allgemeinen einen Gewinn aus der Umwandlung erzielten. Folglich ist die Feldforschung auf der Regierungsbezirksebene angesiedelt. Fuer die vorliegende Untersuchung wurden zwei Regierungsbezirke ausgewaehlt, die sich hinsichtlich ihres wirtschaftlichen Wachstums unterscheiden. Die Datenquellen setzen sich aus Archivmaterial, Dokumentationsuebersichten und semi-strukturierten Interviews zusammen. (ICDUebers)German title: Die Umwidmung von Grund und Boden fuer den Wohnungsbau am Stadtrand: eine Studie ueber die Urbanisierung um Warschau und OlsztynAvailable from http://www.ceesa.de/DiscussionPapers/DP8 Wasilewski.pdf / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman

Planetary nebulae with LOFAR 120-168MHz obs.

VizieR online Data Catalogue associated with article published in journal Astronomical Journal (AAS) with title 'Evidence for cold plasma in planetary nebulae from radio observations with the LOw Frequency ARray (LOFAR).' (bibcode: 2021ApJ...919..121H

LOFAR Long-Baseline Calibrator Survey. II.

VizieR online Data Catalogue associated with article published in journal Astronomy & Astrophysics with title 'Sub-arcsecond imaging with the International LOFAR Telescope. II. Completion of the LOFAR Long-Baseline Calibrator Survey.' (bibcode: 2022A&A...658A...2J

CasA, CygA, TauA, VirA 30MHz & 77MHz models

VizieR online Data Catalogue associated with article published in journal Astronomy & Astrophysics with title 'Cassiopeia A, Cygnus A, Taurus A, and Virgo A at ultra-low radio frequencies.' (bibcode: 2020A&A...635A.150D