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Taxation of property given into dependent possession by an entity subject to a property tax exemption 对享有财产税豁免的实体所拥有的财产征税
Q3 Social Sciences Pub Date : 2022-03-02 DOI: 10.31648/aspal.7072
Edyta Jóźwiak
Motives: Does the real property owned by an entity subject to the real property tax exemption and placed in the dependent possession of another entity give rise to an obligation to pay the tax in the amount payable by the entrepreneur?Aim: In a situation where the property is in the possession of the entrepreneur, he is obliged to pay the highest amount of tax – in 2021, the rate of this tax is PLN 24, PLN 84 per m2. However, the Act on Local and Duties and Fees provides for certain exceptions for entities which, due to their activities, benefit from a tax exemption, because of which no funds are credited to the budget of a local government unit. Therefore, it can be concluded that the tax authorities want the largest possible number of properties to be taxed in the highest amount. Their task is facilitated by the fact that the provisions of tax law are not clear as to the definition of “seizure of real estate for conducting business activity”, which allows the tax authorities to freely decide what such activity is and what is not. Recently, an opinion has developed that the mere transfer of real estate into dependent possession based on a civil law contract justifies the statement that the entity conducts business activity. Therefore, the article in question attempts to answer the question whether, and if so, in what amount, the entity that benefits from the tax exemption is obliged to pay tax if it gives the property into dependent possession, and whether it is possible to use tax optimization and make the division of real estate for tax purposes?Results: The interpretation of the provisions of a.l.t. applied by the tax authorities to date, which boils down to the assumption that the mere fact of leasing real estate proves that business activity is being conducted and prejudges the loss of acquired right to tax exemption, is not justified in any way. In the provisions of the a.l.t., the legislator clearly indicates that the subjective use of the real property for purposes that entitle the entity to use the tax exemption is of significance. At the same time, when the tax exemption does not extend to part of the property, it is possible to subdivide it for tax optimisation purposes.
动机:受不动产税豁免约束的实体拥有的不动产,并由另一个实体独立拥有,是否会产生支付企业家应付税款的义务?目标:在财产归企业家所有的情况下,他有义务支付最高的税款——2021年,该税的税率为每平方米24、84兹罗提。然而,《地方和关税及费用法》为因其活动而受益于免税的实体规定了某些例外情况,因此没有资金记入地方政府单位的预算。因此,可以得出结论,税务机关希望以最高的金额对尽可能多的财产征税。税法条款对“为进行商业活动而扣押房地产”的定义并不明确,这使得税务机关可以自由决定什么是此类活动,什么不是此类活动,这为他们的任务提供了便利。最近,有一种意见认为,仅仅根据民法合同将不动产转让为从属财产,就可以证明该实体从事商业活动的说法是正当的。因此,这篇文章试图回答这样一个问题:如果免税,受益于免税的实体将财产归为从属财产,是否有义务纳税,如果有,纳税金额是多少,以及是否有可能利用税收优化和出于税收目的划分不动产?结果:税务机关对迄今为止适用的a.l.t.条款的解释,归结为仅仅租赁房地产的事实就证明正在进行商业活动,并预先判断所获得的免税权的丧失,这在任何方面都是不合理的。在a.l.t.的规定中,立法者明确指出,将不动产主观用于使实体有权使用免税的目的具有重要意义。同时,当免税不延伸到部分财产时,可以出于税收优化目的对其进行细分。
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引用次数: 0
Effect of water features on the microclimate of residential projects in a hot-arid climate 干热气候下水景对住区小气候的影响
Q3 Social Sciences Pub Date : 2022-03-02 DOI: 10.31648/aspal.7052
Samah A. Abrahem, Hiyam Siham Taha, Suzan Abed Hassan
This paper investigated the effect of water features on thermal comfort in a central open space of a residential project in a hot-arid climate. A crowded urbanized area in Baghdad was chosen as a case study a city. The methodology relied on a simulation method using ENVI-met 4.4.5 software to create a model of a residential project and obtain the levels of the predicted mean vote as well as four parameters associated with it. These parameters included, air temperature, mean radiant temperature, horizontal wind speed, and relative humidity. For the purpose of comparative analysis, four types of surfaces were modelled, a surface with a water feature, a vegetated surface, a concrete surface, and a combination of green and blue surfaces. The simulation results showed that a water feature can significantly decrease the levels of the predicted mean vote (PMV) index. It was even more effective than a vegetated surface in increasing thermal comfort levels in the microclimate of a residential project in a hot-arid climate.
本文研究了在炎热干旱的气候条件下,某住宅项目中央开放空间的水景对热舒适性的影响。选择巴格达一个拥挤的城市化地区作为一个城市的案例研究。该方法依赖于使用ENVI met 4.4.5软件的模拟方法来创建住宅项目的模型,并获得预测的平均投票水平以及与之相关的四个参数。这些参数包括空气温度、平均辐射温度、水平风速和相对湿度。为了进行比较分析,对四种类型的表面进行了建模,即具有水景的表面、植被表面、混凝土表面以及绿色和蓝色表面的组合。模拟结果表明,水景可以显著降低预测平均投票率(PMV)指数的水平。在炎热干旱的气候中,它甚至比植被表面更有效地提高了住宅项目小气候中的热舒适度。
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引用次数: 0
Current problems and challenges of agriculture in the Republic of Belarus 白俄罗斯共和国农业目前面临的问题和挑战
Q3 Social Sciences Pub Date : 2022-03-02 DOI: 10.31648/aspal.6790
Andrei Hrybau, Aliaksandr Hrydziushka, Agnieszka Napiórkowska-Baryła
The work aims to discuss current problems and challenges for agriculture in the Republic of Belarus. The effects of the COVID-19 pandemic and the socio-economic processes initiated in 2020 somewhat worsened the situation in the agricultural sector, and the existing problems deepened and reasserted themselves. The methods of statistical comparative analysis used in the study together with the construction of dynamic series, which reflect changes in the phenomenon over time, allowed for the identification of certain trends and regularities characteristic of Belarusian agriculture. On the other hand, dialectical analysis made it possible to identify the sources of the main obstacles to effective functioning. The study concludes that the reform of the agricultural system is of key importance for the future performance of Belarusian agriculture. The lack of a uniform approach to the development of the separate spheres of the agro-industrial complex (rus. агропромышленный комплекс, далее – АПК) leads to significant disproportions in their effectiveness. On the other hand, the lack of diversification of buyers on the market of agricultural products leads to a significant dependence of Belarusian producers on the market conditions of the Russian Federation. An attempt to create large cluster formations should be accompanied by appropriate justification and calculation of potential opportunities and threats.
这项工作旨在讨论白俄罗斯共和国农业面临的当前问题和挑战。新冠肺炎疫情和2020年启动的社会经济进程的影响在一定程度上恶化了农业部门的局势,现有问题加深并再次出现。研究中使用的统计比较分析方法,以及反映现象随时间变化的动态序列的构建,有助于识别白俄罗斯农业的某些趋势和规律。另一方面,辩证分析使我们能够确定有效运作的主要障碍的来源。研究得出结论,农业制度改革对白俄罗斯农业的未来表现至关重要。由于缺乏统一的方法来开发农工综合体的各个领域(rus.агропрамышленныйкомплspeeкс,далSpeeе–АПК),导致其有效性严重失衡。另一方面,农产品市场买家缺乏多样化,导致白俄罗斯生产商严重依赖俄罗斯联邦的市场条件。创建大型集群的尝试应该伴随着对潜在机会和威胁的适当论证和计算。
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引用次数: 1
role of urban preservation to achieve sustainable urban development – Preserving Erbil Citadel as case study 城市保护在实现城市可持续发展中的作用-以埃尔比勒城堡为例进行研究
Q3 Social Sciences Pub Date : 2022-03-02 DOI: 10.31648/aspal.7037
Mohammed Qasim Abdul Ghafoor Al Ani
Cities in the world transformed from traditional aspects to sustainable aspects, this transformation need to consider preserving urban heritage as one of the goals of sustainable development agenda 2030. From this view, the research problem appears from the lack of clarity of preserving urban heritage as part of culture and urban sustainability. So, the research aim tries to reach the role of urban preservation to achieve goals of sustainable urban development, and chose Erbil citadel as the first implemented preservation project in Iraq, which adopted 2014 in the world heritage list by UNESCO, which need to integrate preserving urban heritage with sustainable development goals. That will lead to prevent loss of heritage stock, and integrate all goals that contribute to revive the historical buildings in the life of city and society. The research concludes the continuation of this cultural heritage and its effectiveness in completing principles of sustainable development, especially, resettlement of the original inhabitants who removed from it, to be as integrated global model for the traditional human natural and cultural life, and integrated with surrounding urban fabric, instead of their decision to converted citadel as a museum.
世界上的城市正在从传统方面向可持续方面转变,这种转变需要将保护城市遗产作为2030年可持续发展议程的目标之一。从这个角度来看,研究的问题在于对城市遗产作为文化和城市可持续性的一部分的保护缺乏明确的认识。因此,本研究旨在通过城市保护来实现城市可持续发展的目标,并选择埃尔比勒城堡作为2014年被联合国教科文组织列入世界遗产名录的伊拉克第一个实施的保护项目,将城市遗产保护与可持续发展目标相结合。这将防止遗产的流失,并将所有有助于在城市和社会生活中复兴历史建筑的目标整合起来。研究总结了这一文化遗产的延续及其在完成可持续发展原则方面的有效性,特别是重新安置从这里迁出的原始居民,使其成为传统人类自然和文化生活的综合全球模式,并与周围的城市结构相结合,而不是他们决定将城堡改建为博物馆。
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引用次数: 1
Proposal for a solution supporting a rational water use in multi-family residential buildings – implementation in property management 支持多户住宅合理用水的解决方案建议——在物业管理中实施
Q3 Social Sciences Pub Date : 2022-03-02 DOI: 10.31648/aspal.7153
Tomasz Budzyński, Natalia Sajnóg, K. Sobolewska-Mikulska, S. Janicki
Motives: Creating a functionality of a software system for managing multi-family residential buildings which could support property managers and encourage households to reduce their water consumption.Aim: Developing a proposal for a solution supporting a more rational use of water and billing individual households in multi-family buildings for water they use.Results: The created methodology includes automatic collection and recording of data from water meters in a property management software system, creation of algorithms describing relationships in water meter data, creation of algorithms supporting optimal water use in a property and incorporating the developed solution into the software system. The created algorithms were based on the method of moving average of three consecutive readings which is clear for all users. This enables automatic verification of water use and its visualisation using graphs. The created solution was incorporated into one of the property management software systems used in Poland (IAN24), tested and implemented. The created functionality allows property managers e.g. to estimate future water use, which is important for calculating advance payments towards water bills. It also allows managers to automatically detect various types of anomalies, such as meter failures. In addition, a dynamic method of billing according to the proposed methodology may encourage households to reduce their water consumption and thus reduce the impact for the environment.
动机:创建一个用于管理多户住宅的软件系统功能,该系统可以支持物业管理人员并鼓励家庭减少用水。目标:制定一项解决方案提案,支持更合理地用水,并向多户建筑中的单个家庭收取用水费用。结果:创建的方法包括自动收集和记录物业管理软件系统中的水表数据,创建描述水表数据关系的算法,创建支持物业最佳用水的算法,并将开发的解决方案纳入软件系统。创建的算法基于三个连续读数的移动平均值方法,这对所有用户来说都是清楚的。这使得能够自动验证用水情况,并使用图表进行可视化。创建的解决方案被纳入波兰使用的一个物业管理软件系统(IAN24),并进行了测试和实施。创建的功能使物业经理能够估计未来的用水量,这对于计算水费预付款很重要。它还允许管理人员自动检测各种类型的异常,例如仪表故障。此外,根据所提出的方法的动态计费方法可以鼓励家庭减少用水,从而减少对环境的影响。
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引用次数: 0
Assessment of the possibility of establishing cultural parks in selected rural and small town areas in the Lublin Province 评估在卢布林省选定的农村和小城镇地区建立文化公园的可能性
Q3 Social Sciences Pub Date : 2022-03-02 DOI: 10.31648/aspal.7077
S. Bernat, Katarzyna Jaraszek, Aleksandra Mękal
The study objective was to identify and assess the cultural landscape resources in two counties in the Lublin Province (Poland) – county of Radzyń Podlaski and county of Łęczna – and to examine the public opinion about the establishment of cultural parks within these two counties. The research procedure included an analysis of district-level planning and strategy documents, a SWOT analysis, a field inventory, and a questionnaire survey. This research was preceded by an analysis of the functioning of cultural parks in other regions in Poland. An additional goal of the study was to join the global discussion about cultural parks. The research has shown that the county of Radzyń Podlaski and county of Łęczna have great potential for creating cultural parks. However, it is necessary to improve the public awareness (particularly of local governments and property owners) about the cultural park as a form of protection and the development opportunities related to its establishment e.g. revitalisation, tourism and recreation. System-wide changes in the scope of establishment and functioning of cultural parks are also advisable.
本研究的目的是确定和评估卢布林省(波兰)的两个县(RadzyńPodlaski县和ŁÉczna县)的文化景观资源,并调查公众对在这两个县内建立文化公园的看法。研究过程包括对区级规划和战略文件的分析、SWOT分析、实地调查和问卷调查。在这项研究之前,对波兰其他地区文化公园的运作进行了分析。这项研究的另一个目标是加入关于文化公园的全球讨论。研究表明,RadzyńPodlaski县和ŁÉczna县在创建文化公园方面具有巨大潜力。然而,有必要提高公众(特别是地方政府和业主)对文化公园的认识,将其作为一种保护形式,并提高与建立文化公园相关的发展机会,如振兴、旅游和娱乐。对文化公园的建立和运作范围进行全系统的改革也是可取的。
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引用次数: 2
Sustainability of urbanization processes in the digital environment: food security factors 数字环境下城市化进程的可持续性:粮食安全因素
Q3 Social Sciences Pub Date : 2021-12-09 DOI: 10.31648/aspal.6819
Rasul Anvar Balayev​, N. Mirzayev, Hafiz Bayramov
Motives: The article examines the potential of the digital environment in the sustainable supply of fresh food to the big city. Urbanization is a difficult process to manage, and adapting it to the demands of sustainable development requires the search for the new opportunities and ways. In this context, it is highly probable to use the opportunities provided by the digital environment through the Internet, digital technologies and devices, or other digital means. The place and role of ensuring food security in cities and the sustainability of urbanization processes have been little studied.Aim: It is expedient to assess the role of the suburban zone and the zone of transportation of these products to the city in the provision of large cities with fresh food products in terms of sustainable development of urbanization zones.Results: Research and calculations conducted on the example of the Baku agglomeration (Azerbaijan) have provided an opportunity to comment on the impact of food security factors on the sustainability of urbanization processes in the digital environment. To determine the changes in the transportation zone of fresh milk to this agglomeration, we calculated the proposed “weighted average distance of transportation” indicator. It was revealed that the formation of the digital environment in the agricultural production business entities is faster in the areas located closer to the Baku agglomeration.
动机:本文探讨了数字环境在向大城市可持续供应新鲜食品方面的潜力。城市化是一个难以管理的进程,使其适应可持续发展的要求需要寻找新的机会和途径。在这种情况下,很有可能通过互联网、数字技术和设备或其他数字手段利用数字环境提供的机会。确保粮食安全在城市中的地位和作用以及城市化进程的可持续性很少得到研究。目的:从城市化区域可持续发展的角度出发,评估郊区及其产品向城市运输区域在为大城市提供新鲜食品方面的作用是有益的。结果:以巴库集聚区(阿塞拜疆)为例进行的研究和计算为评论数字环境下粮食安全因素对城市化进程可持续性的影响提供了机会。为了确定鲜奶运输区域对这种集聚的影响,我们计算了提出的“加权平均运输距离”指标。据透露,在靠近巴库集聚区的地区,农业生产经营实体的数字环境形成速度更快。
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引用次数: 3
Transformation of the public administration system in the digital economy 数字经济下的公共行政体制转型
Q3 Social Sciences Pub Date : 2021-12-09 DOI: 10.31648/aspal.6792
M. Egorova, V. Grib, L. Chkhutiashvili, V. Slepak
Digitalization is an objective and inevitable process, which is impossible to halt. The development of the digital economy should allow the Russian economy to integrate into the global context and legal aspects of this process need to be analysed. This paper aims to to study the influence of digitalization on public administration (especially in economic sectors) in Russia, to outline new requirements to public administration in digital era as well as to analyze new challenges caused by implementation of technical decision within global process of digitalization. The program “Digital Economy of the Russian Federation” dictates new requirements for the system of public administration. But despite the fact that the implementation of the Program requires serious simplification in the interaction of market operators and the state, interdepartmental interaction, it does not fully respond to the challenges of digital transformation of the public administration system. It should lead to a radical change in the approaches to the organization of the work of public authorities through the digitalization, reducing the “bureaucratic burden” when issuing electronic documents. It deals with the formation of conditions ensuring the development of information technologies and effective interaction of a state and business, which covers legal regulation, information infrastructure, personnel and information security, etc. As a result the authors came to conclusion that now it is not a primary task to set out new electronic systems in new fields as much as to improve already existing systems and the system of public administration itself in order to duly adapt it to new digital environments that was established. It is necessary to establish the limits for implementation of various electronic systems to ensure the proper protection of fundamental rights (for example, the right to the protection of personal data, the right to privacy, etc.) as well as to set up some limits for automated individual decision-making.
数字化是一个客观的、必然的进程,是不可能停止的。数字经济的发展应该使俄罗斯经济融入全球背景,这一过程的法律方面需要进行分析。本文旨在研究数字化对俄罗斯公共行政(特别是经济部门)的影响,概述数字化时代对公共行政的新要求,并分析在全球数字化进程中实施技术决策所带来的新挑战。“俄罗斯联邦数字经济”计划对公共行政系统提出了新的要求。但是,尽管《纲要》的实施需要严重简化市场经营者与国家、部门间的互动,但它并没有完全应对公共管理体制数字化转型的挑战。它应该导致公共当局通过数字化组织工作的方式发生根本性变化,减少签发电子文件时的“官僚负担”。它涉及确保信息技术发展和国家与企业有效互动的条件的形成,包括法律法规,信息基础设施,人员和信息安全等。因此,作者得出结论,现在的主要任务不是在新的领域建立新的电子系统,而是改进现有的系统和公共行政系统本身,以便使其适当地适应已经建立的新的数字环境。有必要制定各种电子系统的实施限制,以确保适当保护基本权利(例如,保护个人资料的权利,隐私权等),并为自动化的个人决策设置一些限制。
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引用次数: 1
Support for Restricting the Possibility of African Swine Fever (ASF) Spread Under the Rural Development Programme 2014-2020 支持在2014-2020年农村发展规划下限制非洲猪瘟(ASF)传播的可能性
Q3 Social Sciences Pub Date : 2021-12-09 DOI: 10.31648/aspal.6705
Marcin Kazimierczuk
Of the many measures under Polish Rural Development Programme (RDP) 2014–2020, the aid instrument entitled “Support for investments in preventive measures aimed at reducing the effects of probable natural disasters, adverse climatic phenomena and catastrophes” is the focus of this publication. This mechanism is intended to support, inter alia, agricultural producers at risk of damage caused by natural disasters such as African swine fever (ASF). The aim of the article is to attempt to analyse whether, and to what extent, this form of support ensures the sustainability of an agricultural producer’s business by restricting the possibility of African swine fever spread. The author focuses on an analysis of normative solutions contained in the instrument to support investments aimed at preventing the destruction of agricultural productive potential, offered by RDP 2014–2020. The aid form concerned encourages agricultural producers to initiate preventive measures arising from the biosecurity programme aimed at restricting the spread of African swine fever. These are preventive in nature and enable making specific investments to prevent the destruction of agricultural productive potential due to the emergence of specific epizootic events.
在2014-2020年波兰农村发展方案(RDP)下的许多措施中,题为“支持投资于旨在减少可能发生的自然灾害、不利气候现象和灾难影响的预防措施”的援助文书是本出版物的重点。该机制的目的是,除其他外,支持面临非洲猪瘟(ASF)等自然灾害造成损害风险的农业生产者。这篇文章的目的是试图分析这种形式的支持是否以及在多大程度上通过限制非洲猪瘟传播的可能性来确保农业生产者业务的可持续性。作者重点分析了RDP 2014-2020提供的工具中包含的规范性解决方案,以支持旨在防止破坏农业生产潜力的投资。有关援助表格鼓励农业生产者主动采取生物安全计划提出的预防措施,以限制非洲猪瘟的传播。这些都是预防性的,使我们能够作出具体的投资,以防止由于出现特定的动物流行病事件而破坏农业生产潜力。
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引用次数: 0
Dispersed privatization of council housing: Some structural effects in the municipal housing stock in Olsztyn, Poland 市政住房分散私有化:波兰奥尔兹廷市政住房存量的一些结构性影响
Q3 Social Sciences Pub Date : 2021-12-09 DOI: 10.31648/aspal.7142
Andrzej Muczyński, S. Goraj
Council (public) housing privatization, as the basic instrument for transforming housing systems, has significantly affected the tenure structure and created millions of new owners across Europe. In Poland, the concept of the dispersed privatization was adopted and implemented in the long term primarily through preferential sales of council dwellings from the municipal housing stock to sitting tenants. The aim of the study was to analyze the effects of the dispersed privatization of municipal dwellings in the spatial and ownership structure of the municipal housing stock of the city of Olsztyn in Poland. The results showed that poorly controlled processes of the dispersed privatization of municipal housing caused unfavorable structural effects in the surveyed housing stock. The stock has shrunk significantly, losing buildings in better locations and conditions and the undesired fragmentation of municipal ownership and its mixing with private ownership has increased. The results and proposals are important to other cities and countries facing the challenge of slow privatization of public housing.
理事会(公共)住房私有化作为改造住房制度的基本工具,对保有权结构产生了重大影响,并在欧洲各地创造了数百万新业主。在波兰,分散私有化的概念被采纳并长期实施,主要是通过从市政住房存量向现有租户优惠出售市政住房。本研究的目的是分析城市住宅分散私有化对波兰Olsztyn市城市住房存量的空间和所有权结构的影响。结果表明,城市住房分散私有化过程控制不力,对所调查的住房存量产生了不利的结构性影响。该存量大幅缩水,失去了位置和条件更好的建筑,市政所有权的不希望的碎片化及其与私人所有权的混合加剧。这些结果和建议对面临公共住房私有化缓慢挑战的其他城市和国家具有重要意义。
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引用次数: 4
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Acta Scientiarum Polonorum, Administratio Locorum
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