Polish Side Research Articles

Walka dyplomatyczna Polski o Galicję Wschodnią 1918‑1923

Walka dyplomatyczna Polski o Galicję Wschodnią 1918‑1923

ADAPTATION PROCESS OF A POLISH TAX LAW TO EUROPEAN UNION NORMS – HARMONIZATION OF A VALUE ADDED TAX

The aim of this article is to show a law tax harmonization process in a situation of a growing economic integration of member countries of European Union. In the article particular emphasis was laid on the course of a process of adapting Polish law system in the field of indirect taxes to the rules valid in the European Union. The reasoning of particular actions and negotiation moves were explained - both on Polish and European side. The process is complex, long and difficult. However, there is a field for negotiations - The basis for the article were literature studies. Author is not the first one that is dealing with the subject. Literature in this matter is convergent in assessments and analysis of changes in case of tax harmonization. Most of authors, like Brzezinski, Gluchowski and Kosikowski (1998) or Kawecka- Wyrzykowska (2004) in their publications emphasize that the harmonization process is difficult and long. However it is inevitable to create conditions for the functioning of the common market in the EU. There are possibilities to negotiate unique solutions or transitory periods. Author concentrated on Value Added Tax (VAT) and all details concerning the process of its harmonization.

Improved performance of solar cell based on porous silicon surfaces

Porous silicon (PS) surfaces were fabricated by electrochemical etching for both sides of the Si wafer. The objective of the present study is to investigate the PS effect on performance of silicon solar cells. Moreover, enhancement of solar cell efficiency can be obtained by manipulating of the reflected mirrors, and the process is very promising for solar cells manufacturing due to its simplicity, lower cost and suitability for mass production. The surface of PS is observed to have been discrete pores with smooth walls, and with short branches pores for the polished wafer side. In contrast, the etched backside of the wafer was observed to have bigger pore size than the etched polished side, and pores on the surface are in random location. PS formed on the both sides has lower reflectivity value in comparison to the other researcher group. The increase in efficiency of solar cell fabricated with PS formed on both sides of the wafer were extremely observed in comparison to one side PS and bulk silicon solar cells respectively. Solar cell fabricated shows that the conversion efficiency increased to 14.5% in comparison to unetched sample. The porous surface texturing properties could enhance and increased the conversion efficiency of silicon solar cells, these results also showed that the efficiency with this procedure is more promising in comparison to other solar cells, which are fabricated under similar conditions.

New optical features to enhance solar cell performance based on porous silicon surfaces

Electrochemical etching is used to fabricate porous silicon (PS) surfaces for both sides of the Si wafer. The effect of PS on performance of Si solar cells is investigated and the reflected mirrors are manipulated to enhance solar cell efficiency. The process is promising for solar cell manufacturing due to its simplicity, lower cost and suitability for mass production. The PS surface has discrete pores and short-branched pores on the polished wafer side. In contrast, the etched backside of the wafer has smaller pore size, with random pores. PS formed on both sides has lower reflectivity value compared with results in other works. Solar cell efficiency is increased to 15.4% with PS formed on both sides compared with the unetched sample and other results. Using empirical models, the optical properties of the refractive index and the optical dielectric constant are investigated. The porous surface texturing properties could enhance and increase the conversion efficiency of porous Si solar cells. The obtained results are in agreement with experimental and other data.

Human traces in the bryophyte flora of the summit region of Karkonosze Mts (Polish side)

Based on results of the bryofloristic investigations carried out in 2006 along tourist roads and around mountain chalets the problem of bryophyte response to the tourist utilization of the summit region of Karkonosze Mts is discussed here. The hypothesis that introduction of cement as building material might have caused the income and spread of subneutral or basiphilous ruderal species in that naturally acidic region was formulated and tested. In result 45 species were found, of which the majority do not occur in natural sites in the Karkonosze Mts. Among them 20 species are convinced to be highly hemerophilous. Most of the found species were eurytopic, only 14 prefered subneutral or basic substrata. Many of them produced sporogonia, what indicates high reproduction potential. It seems that the phenomenon of synanthropisation is limited mainly to places in which cement (as mortar or concrete) has been used. The list of bryophytes found around all the anthropogenic sites and along the tourist roads in the summit region of Polish part of the massif with brief characteristics of their ecological preferences has been included.

Stosunki polsko-niemieckie na tle budowy Gazociągu Północnego (2005–2009)

The paper analyzes the impact of the Nord Stream pipeline construction on Polish-German relations from 2005 to 2009. The author notes that the difficulties in reaching a consensus were further increased by the different attitudes of both governments to this investment as well as to the cooperation with Russia. From the beginning, Chancellor Gerhard Schröder was an advocate of the pipeline construction and a great promoter of German-Russian friendship, an attitude to a somewhat lesser degree also continued by his successor – Angela Merkel. Polish President Lech Kaczynski was consistently against the pipeline, supported by subsequent Prime Ministers of Poland. The Polish side was also against the tightened relations between Germany and the European Union and Russia that were supposed to ensure energy security. German visits and words of assurance, that were so numerous in the period 2004–2009, were intended to appease Warsaw but they did not mark a change of policy. Although the German government was trying to persuade Poland to support the project, Poland was consistent in its refusal to take part in it. Poland’s persistent standpoint has not changed the German attitude in this matter, while the extremely different approaches of both governments have adversely affected Polish-German relations. It was only after the Polish side ceased its continuous criticism of the pipeline project in late 2008 that a clear détente was apparent.

Zajęcie pasa neutralnego w lutym 1923 roku – próba oceny działań militarnych i politycznych

Liquidation of neutral zone, existing from 1920, was the last stage of forming the Polish-Lithuanian border after World War I. Process of its liquidation began after incorporation of Vilnius into Poland in April 1922, when in Warsaw the question of the existing neutral zone become urgent. By contrast, completely different was the position of Lithuanian side. The incorporation of Vilnius to Poland was not recognized, and it was feared that the settlement of border can determine the belonging of this region to Republic of Poland. The seizure of Klaipeda by the Lithuanian on January 15, 1923, inspired Polish diplomacy to intensify efforts to eliminate the neutral zone. On the 22nd January the Polish Foreign Ministry has sent a note to the Powers demanding liquidation of neutral zone, accompanied by the project of division. On the 3rd of February this project was presented at the meeting of the League of Nations. Lithuanian delegates argued that it is not acceptable for Lithuania, because there is a danger of leaving Vilnius at the Polish side, however, it has had no effect and the Council of the League of Nations issued a resolution of the distribution of the neutral zone. It was assigned that the zone will be seized on February 15, 1923. The Poles were afraid of sneak attacks and the resistance of the Lithuanians. The Polish side very carefully prepared to accomplish this task. Before the action began, the Polish side had warned the Lithuanians. According to the Lithuanians, Poles, first began to attack the Lithuanian posts. After February 18 ceasefire, negotiations began to settle the dividing line. At the end of February, France presented the proposal of final settlement of the matter at the meeting of the Conference of Ambassadors. The decision was made 15 March 1923, confirming the territorial decision taken on the 3rd of February 1923. This was equal with admission of Vilnius region to Poland.

Premier Białoruskiej Republiki Ludowej Antoni Łuckiewicz wobec polskich i litewskich aspiracji do Wileńszczyzny i Grodzieńszczyzny

In 1918 territory of former guberniyas of Vilna and Grodna, became a scene of territorial conflict between Poland, Lithuania and Belarus. All of those subjects seen the above-mentioned territory, regarded at the end of 19th century as a Belarusian ethnographical area, within their borders. In this article, in broad context were shown ideas of Anton Luckievich, recognized authority in Belarusian movement, on the territorial appurtenance of Vilna and Grodna region. Luckievich became a prime minister in November 1918, as a fourth head of government, and held this office for more than year. From the beginning in the political agenda he was opting for unification of all Belarusian lands, including Vilna and Grodna regions, within the boarders of Belarus. Luckievich, as a representative of so called landers’ (“krajowcy”) option, was seeking for an opportunity of connections among the countries on the former Polish-Lithuanian Commonwealth. Period of Luckievich’s cabinet was one of the hardest, but on the other hand very active in politics of BPR. Forced to leave Minsk, authorities of BPR sought allies, among the Western powers and among their neighbours. At the beginning he started to look for support in reviving Republic of Lithuania, which in effect led to a sharp conflict between the BPR and the Lithuanians. After the seizure of large territories of Western Belarus by the Polish Army at the end of 1919, revived the ideas of federation between BPR and the Poland. Finally from the Polish side the idea of federation was abandonned, and BPR authorities splitted into two fractions.

Bats hibernating in underground shelters of Małe Pieniny mountains (the Carpathian Mountains, Southern Poland)

Bats hibernating in underground shelters of Małe Pieniny mountains (the Carpathian Mountains, Southern Poland) Six bat species were observed during winter censuses in years 2005-2009: Lesser horseshoe bat, Mouse-eared bat, Daubenton's bat, Whiskered/Brandt's bat, Northern bat and Brown long-eared bat. Rhinolophus hipposideros was most numerous (67% of all bats recorded). Largest hibernaculum on Polish side of range was mine Bania w Jarmucie, with maximum 29 bats during a single control, through the years of research number of species and individuals was increasing. Rarely seen in Outer Carpathians Eptesicus nilssonii winter roost was found in Homole Ravine Reserve.

Structural characterization of H plasma‐doped ZnO single crystals by positron annihilation spectroscopies

AbstractNominally undoped, hydrothermally grown ZnO single crystals have been investigated before and after exposure to remote H plasma. Structural characterizations have been made by various positron annihilation spectroscopies (continuous and pulsed slow positron beams, conventional lifetime). The content of bound hydrogen (H‐b) before and after the remote H plasma treatment at the polished side of the crystals was determined at depths of 100 and 600 nm, respectively, using nuclear reaction analysis. At a depth of 100 nm, H‐b increased from (11.8 ± 2.5) to (48.7 ± 7.6) × 1019 cm−3 after remote H plasma treatment, whereas at 600 nm no change in H‐b was observed.

3D FEA of high-performance polyethylene fiber reinforced maxillary dentures

Objective This project studies the effect of high-performance polyethylene (HPPE) fibers on stress distributions in a maxillary denture and the influence of fiber position on improving denture performance. Methods A denture was scanned with a 3D Advanced Topometric Sensor digitizing system. The measuring system converted the images into a 3D digital model. A 3D reverse engineering technology then produced a numerical model which was then refined with Rapidform software. The underlying mucosa and bone were constructed using a freeform system integrated with a PHANTOM haptic device. A fiber lamella reinforcement was incorporated into the denture at different positions (fitting side, mid-palatal plane, polished side) with SolidWorks software. Boundary conditions were constrained at the top of the basal bone while bite force of 230 N was applied to the posterior teeth on both sides. The denture models were analyzed with ABAQUS software. Results Stress concentrations were found at the incisal notch and at the anterior and posterior palatal surfaces of the unreinforced denture. The incorporated reinforcement effectively reduced the stress concentrations at these surfaces. Placement of the fibers at polished side was the best position in reducing stress concentrations. Significance 3D FEM usefully provides a non-laboratory means to reveal the weak areas in the maxillary complete denture, and exhibit the effectiveness of HPPE reinforcement together with fiber positions on enhancement of denture strength.

Applied Stress on Silicon Perfect Single Crystal for Controlling the Extinction Layer

The extinct layer of Si(311) perfect single crystal has been investigated by neutron diffraction method with the residual stress diffractometer DN1-M installed at the experimental hall of Indonesian multipurpose reactor RSG-GAS, in Serpong, which provides micro beam and point detector arrangement. A Si(311) perfect single crystal with thickness of 5mm was used in this experiment. The crystal was finely polished at one side and roughly polished at the opposite one. It was measured that diffracted beam from the finely polished side shows very low intensity with narrow peak profile, while for the roughly polished surface, shows stronger and broaden peak. The diffraction layer of rough surface was determined to be 0.36mm, while the smooth one was 0.28mm. It was also found that in the direction of crystal thickness in between layers no diffraction peak was detected. By these experiments it was confirmed that the applied stress on Si(311) perfect single crystal produced thicker diffraction layer. This technique is one that can be used in order to enhance the total diffracted neutron, which is desired to produce a good monochromator system.

The Gubin-Guben Transborder Urban Complex as an Arena of Consumer Behaviour

Consumer behaviour has led to the development of specific shopping systems in the Gubin-Guben transborder urban complex. One, fairly stable, is geared to the local population service, while the other displays a marked asymmetry in terms of volume and function. On the Polish side, this system responds to changes very dynamically and adjusts to the expectations of consumers from the German side; the German system, however, has opened to the Polish consumer only slightly. The author's research presented here shows that consumer behaviour is largely controlled by the exchange rate of the euro, prices, and the quality of products in the given country; but it also depends on the socio-occupational status of the residents of the two transborder towns.

Effects of substrates nanopatterning on osteosarcoma cells behaviour

Engineering of the cellular microenvironment has become an attractive strategy to guide cellular activities such as spreading, motility, proliferation and differentiation. From a technological perspective, the physical crosstalk between the cell and its surroundings represents a design parameter that may be modulated to achieve desired physiological outcome. In this study we present a surface engineering approach to tap into the physical crosstalk between the cell and its surroundings in order to modulate osteogenic anchorage-dependent differentiation and bone formation. The effectiveness of this approach was studied by comparing the cellular behaviour of human SOAS sarcoma cells on nanostructured silicon substrates with distinct nanoscale patterns. Random nano-islands were realized by controlled deposition of tin on the polished side of silicon wafers by thermal evaporation. Four different shaped surfaces of nano structured substrates were used in this study. Silicon substrates present surface islands with diameters ranging from 10 to 35 nm and inter-island distances of 41 (B), 51 (E) or 80 (F) nm respectively. Substrate A is planar silicon used as control. Cells were seeded at 5000/cm2 on plastic or different silicon chips. Firstly we assayed the surfaces’ adhesiveness and tested the distribution of cytoskeleton and focal adhesions molecules, no particular differences in the distribution of the different proteins were observed. Terminal differentiation of Saos-2 cells was analyzed by real time PCR. The expression of OP and BOSP genes seems to be differently regulated by the surfaces, in particular substrate E seem to exert in long term experiments the optimal response. Nanostructured substrates were observed to be superior to planar controls in the modulation of cell proliferation and differentiation. Our findings suggest that physical nano-scale topography presents an instructive background to guide cell behaviour by dictating the quality of cell adhesion and focal adhesion spatial distribution which in turn can control the fate of cells.

Effect of surface roughness on the temperature of a silicon wafer heated by incoherent radiation

The effect of surface roughness of a silicon wafer on its temperature on heating by incoherent radiation is studied. The temperature-time diagrams of heating and cooling are obtained experimentally for double-side- and single-side-polished wafers at different arrangements of the rough surface with respect to the radiation source. The steady-state temperatures of such wafers under identical conditions of heating from 100 to 250°C are compared. It is established that the highest steady-state temperatures are common to the wafers presenting their rough side to the radiation source, the lowest steady-state temperatures to the double-side- polished wafers, and the intermediate temperatures to the wafers presenting their polished side to the radiation source. An optical model of the rough surface is suggested. In this model, the rough surface is represented by a negligibly thin damaged layer characterized by its own optical parameters. In the model, an optical parameter is introduced to characterize the degree of roughness of the illuminated surface. The dependence of the absorptivity of the wafer on this parameter and on the arrangement of the rough surface with respect to the radiation source is treated theoretically. The model provides a qualitative interpretation of the experimental data.

Analysis of Slip Behavior in a Single Shear Lap Lead-Free Solder Joint During Simple Shear at 25°C and 0.1/s

The relative activity of the potential slip systems in Sn is examined by comparing an experiment of a single shear lap deformation with simulations using the viscoplastic self-consistent crystal plasticity model developed by Lebensohn and Tome. In a single shear lap specimen made using eutectic Sn-Ag solder on copper pull tabs, the initially polished side was characterized using orientation mapping before and after 0.8 shear deformation at 25°C at a shear strain rate of 0.1/s. The critical resolved shear stress of potential slip systems and the rate sensitivity was altered by trial and error until good agreement between experimentally observed and computed texture was obtained. This result indicated that slip on {101) and {211) planes is much more difficult to activate than on other slip systems for the grain orientations present in this sample. This particular sample showed much activity on the {010)〈101] slip system, but the activation of this slip system may be related to the initial dominant orientation in the specimen. This result is compared with literature and related experiments on ball grid arrays in a companion paper in this volume that show similar trends. As lead-free solder joints are commonly single crystals or multicrystals, this particular result is not indicative of lead-free solder joints as a whole, but must be interpreted in the context of a larger data set.

Determinants of change in the landscape of the Polish‐Ukrainian borderland as exemplified by Rawa Roztocze

This article concerns the development and present condition of the landscape of the southern part of Roztocze in the Polish‐Ukrainian borderland. The area is divided by the state frontier and is sometimes called Rawa Roztocze. Due to its turbulent history, its unstable political situation, and the diverse ethnic composition of its population, a distinctive form of landscape has evolved in this area. The cultural landscape that evolved over the centuries in Rawa Roztocze was destroyed and transformed by World War II. The demarcation of a new border between Poland and the USSR in 1944 profoundly impacted the area's landscape, particularly its population density, settlement arrangements, transportation network, and land‐use structure. A further consequence of the demarcation was the division of its landscape, which was quite homogenous until the outbreak of World War II. Since then, the landscape has developed differently on the Polish and Ukrainian sides of the border.

Stosunki polsko-ukraińskie w okresie kształtowania się polskiej granicy wschodniej w latach 1918-1922

Having taken the advantage of the new geopolitical situation in the Central-Eastern Europe after the First World War, Poles and Ukrainians began to establish their nation-states. From November 1, 1918 Poles and Ukrainians waged war against each other on disputedterritories: East Galicia, Volhynia and Podolia. The hostilities lasted till September 1, 1919 when the armistice was signed and Ukrainians were dislodged behind the Zbruch River. From the end of December 1919 Polish-Ukrainian political-military negotiations were held in Warsaw. They resulted in signing the Polish-Ukrainian military alliance. Thereupon on April 25, 1920 the Polish and Ukrainian Armies launched an offensive against the Red Army near Kiev. This alliance was denounced by the Polish side in November 1920.

Stosunki polsko-ukraińskie w ocenie konsulatu niemieckiego we Lwowie w 1939 roku

The German authorities strove to establish a consulate in Lviv almost from the beginning of the establishment of the diplomatic relations with Poland. Those intentions were opposed by the apprehensions of Polish side which feared that the establishment of the German consulate in this city would lead to an opening of the good relations between Germans and Ukrainians hostile-minded towards Poland. The German plan returned after the Anschluss of Austria in March 1938. Austria had the honorary consulate in the city which was taken over by the Third Reich in 1939. After some hesitation Polish government gave its assent to establish a German consulate in Lviv in June 1938 which had its jurisdiction over Voivodeships: Lwów, Tarnopol and Stanisławów.

W cieniu problemu granicznego. Polska a proces jednoczenia Niemiec w latach 1989–1990

The period during which both German states underwent unification was a difficult one for relations between Poland and Germany. The authorities in Warsaw, represented by a government with a non-communist prime minister at its head, expected to be able to obtain an unambiguous declaration regarding the acknowledgement of the border by the RFG as fixed and irrevocable, which, in view of the changes under way in Poland and in Europe, was becoming an urgent.Initially, attempts were made, with a view to clarifying the doubts, on a bilateral basis. To Warsaw, it was incomprehensible that the German side would be reluctant to make an unambiguous declaration, perceived as such in Warsaw. Then, with the collapse of the Berlin Wall, the events in the GDR and Chancellor H. Kohl’s unveiling of his plan for German unification, the vision of unification drawing ever closer, Warsaw thus become aware of the necessity to internationalise the issue of unification, e.g., by using the CSCE structures, and was also seeking international support for the unambiguous solution of the border issue. In order to avoid any ambiguities related to the status of the border on the Odra and Nysa Łużycka Rivers, and referring to the decisions taken by the Potsdam Conference, as well as having in mind the legal position of the FRG, according to which, any decisions regarding the borders may be made by the government of united Germany and settled in a peace treaty, Warsaw wanted a peace treaty or a legal settlement of equal rank, acknowledged to be equivalent to the peace settlement set forth in the Potsdam Treaty, to be signed with Germany. Not all Warsaw’s demands were taken into account. United Germany was, however, placed under an obligation to sign a border treaty with Poland. After the process of German unification was completed, the Polish side was left with the impression that Warsaw had fought the battle for the border successfully.