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Control of Local Tax Payments: A Comparative Law Case Study

Mariusz Popławski Bogumił Pahl Gábor Hulkó Tetiana Iefymenko

Publication Name: Bialostockie Studia Prawnicze

Publication Date: 2023-06-01

Volume: 28

Issue: 2

Page Range: 81-97

Description:

Tax payment is the basic form of fulfilling a tax obligation. It is included in the effective method of removing tax liabilities. As part of the control of payments of local taxes carried out by the tax authorities, it was found that an unauthorized employee of this authority unlawfully accepted payments of taxes that he did not pay to the account of the tax authority. A legal doubt has arisen in this respect as to whether the payment made in the above-mentioned circumstances is the payment of tax that gives rise to the removal of the tax liability. The main goal of the authors, within the research topic undertaken, is to verify the research hypothesis, according to which the taxpayer's transfer of funds to an unauthorized employee of a tax authority, confirmed by a receipt, cannot be considered as payment of the tax. The study analyzes the above-mentioned issues on the basis, above all, of the provisions of Polish tax law, which do not define the concept of tax payment, although they indicate the forms of payment. In order to get a broader perspective on the subject matter, the author analyzed selected regulations concerning the above-mentioned issues in Hungary and Ukraine.

Open Access: Yes

DOI: 10.15290/bsp.2023.28.02.06

Glyphosate Use in Crop Systems: Risks to Health and Sustainable Alternatives

Amira Haddarah Abderahman Rejeb Pamela G. Aoun Walid Khairallah

Publication Name: Toxics

Publication Date: 2025-11-01

Volume: 13

Issue: 11

Page Range: Unknown

Description:

Glyphosate, a widely used non-selective herbicide, has been a subject of intense scientific debate due to its environmental persistence and potential health risks. This review examines glyphosate’s mechanisms of action, its effects on crop production, and its broader environmental impact, including soil degradation, water contamination, and biodiversity loss. Furthermore, it examines the expanding body of research linking glyphosate exposure to various human health concerns, including metabolic, neurological, reproductive, and oncological disorders. The review also assesses glyphosate’s role in hindering the achievement of the Sustainable Development Goals (SDGs), particularly those related to food security, health, access to clean water, and the protection of marine ecosystems. Finally, potential alternatives to glyphosate-based weed control, including organic and non-chemical methods, are discussed to promote sustainable agricultural practices that balance productivity with ecological and public health considerations. The evidence reviewed highlights glyphosate’s pervasive presence across ecosystems and its potential to disrupt both environmental and human health. The findings underscore the urgent need to regulate glyphosate use, prioritize soil and water protection, and accelerate the transition toward sustainable, low-toxicity weed management strategies that align with global sustainability objectives.

Open Access: Yes

DOI: 10.3390/toxics13110971

Young Adults’ Feelings and Knowledge of Climate Anxiety

Ferenc Bakó András Szeberényi

Publication Name: Journal of Sustainability Research

Publication Date: 2025-06-01

Volume: 7

Issue: 2

Page Range: Unknown

Description:

This study investigates the impact of climate anxiety on young adults’ consumer and social behaviour. Data were collected via a questionnaire survey among 696 university students from Széchenyi István University, Budapest Metropolitan University, and Neumann János University. The survey focused on various aspects of climate anxiety, including its frequency, intensity, perceived life impact, emotional responses, and management strategies. The analysis, supported by AI tools, identified two distinct clusters: one with moderate anxiety levels and a strong interest in learning about climate change, and another with higher anxiety levels but less desire for further information. Various statistical models, including Naive Bayes, logistic regression, and random forests, were employed to identify behavioural patterns, with decision trees showing the lowest classification error. The study highlights the significant influence of climate anxiety on the shift towards sustainable consumption and active engagement in climate action. Recommendations for future research include the broader application of deep learning models and extending the study to other demographic groups. Longitudinal data collection is also suggested to track long-term trends and inform effective public policy and communication strategies. The findings emphasise the need for comprehensive approaches to understanding and addressing climate anxiety’s societal impacts.

Open Access: Yes

DOI: 10.20900/jsr20250025

A novel method for structural strength modeling of lamination stacks of electric motors using contact in FEA

Viktor Szabó Korbinian Weber

Publication Name: Results in Engineering

Publication Date: 2025-06-01

Volume: 26

Issue: Unknown

Page Range: Unknown

Description:

The automotive industry is transforming from traditional internal combustion drive systems to alternative ones, mostly based on electric motors. Fueled by strict requirements and high competition on the market, simulation has become an essential part of the development process. The precise structural strength simulation of rotors is extremely difficult, as a consequence of the nonlinear mechanical behavior of the lamination stack. Due to computational limits, this part has traditionally been simulated as a solid structure with orthotropic linear material models. These models were not capable of accurately simulating the axial nonlinear stiffness, the separation / slip of individual sheets or their plastic deformations. The method presented in this article does not have these limitations. By using a stacked shell approach, simulating all of the sheets separately using a contact model developed especially for this purpose, the method can be used to model real rotors using a fair amount of computational resources. The new method contributes significantly to the precision of virtual tests of rotors used in electric drives.

Open Access: Yes

DOI: 10.1016/j.rineng.2025.104699

INFLUENCE OF FFF PROCESS PARAMETERS ON THE MECHANICAL PROPERTIES OF SINTERED 17-4PH STAINLESS STEEL

Zoltán Weltsch Krisztián Kun György Ledniczky Adrian Bognar Laszlo Zsidai

Publication Name: Mm Science Journal

Publication Date: 2025-11-01

Volume: 2025-November

Issue: Unknown

Page Range: 8765-8772

Description:

This study examines how Fused Filament Fabrication (FFF) process parameters affect the mechanical properties of sintered 17-4PH stainless steel. Test specimens were printed from BASF Ultrafuse 17-4PH filament on an IDEX system and processed by industrial debinding and sintering. The effects of layer height, printing speed and infill angle were evaluated through tensile testing. The highest tensile strength of 802 MPa was achieved at 0.2 mm layer height, 25 mm/s printing speed and 45° infill orientation. Layer height showed the dominant influence on tensile strength, as later confirmed by ANOVA, while printing speed and infill angle had smaller or non-significant effects within the tested range. The results give a practical understanding of how printing parameters determine the mechanical behavior of 17-4PH parts and can support further optimization of metal FFF processes.

Open Access: Yes

DOI: 10.17973/MMSJ.2025_11_2025126

The impact of domestic material consumption and energy mix on socioeconomic indicators—A global analysis from 1990 to 2022

Laszlo Vasa Botond Géza Kálmán Zoltán Zéman

Publication Name: Resources Policy

Publication Date: 2025-08-01

Volume: 107

Issue: Unknown

Page Range: Unknown

Description:

Relevance: Understanding the relationship between economic growth, resource consumption, and social development is crucial for sustainable policy-making. While economic expansion is often linked to improved well-being, its effects depend on material consumption patterns and energy dependency. Goals: This study aims to examine how domestic material consumption (DMC) and energy structure influence human development, particularly across different economic contexts. Methods: Using a panel data approach, the research applies econometric models to analyze the impact of DMC and energy dependency on social indicators. Results: Findings indicate that excessive DMC can hinder sustainable progress, while a higher share of renewable energy contributes to long-term social development and economic stability. Conclusion: The study highlights the need for resource-efficient policies and energy diversification, contributing to the literature on sustainable growth and development strategies.

Open Access: Yes

DOI: 10.1016/j.resourpol.2025.105658

Advantages of Corrosion-Resistant Overlay Welding on Steel S355J2N

F. Tancsics Nikoletta Légmán H. Hargitai L. Varga

Publication Name: Applied Sciences Switzerland

Publication Date: 2025-04-01

Volume: 15

Issue: 7

Page Range: Unknown

Description:

In this paper, the effects of overlay welding of S355J2N steel were studied. We examined how the technological advantages of overlay welding can be taken into account to improve the service lifetime and applicability of components made from traditional S355J2N structural steel during the planning step. Increasing the service life of structures exposed to environmental influences is essential, especially on surfaces exposed to abrasive and chemical corrosion. The direct aim of the investigation was to present a comprehensive picture of technological advantages of the corrosion-resistant overlay welding on steel S355J2N. We mainly analysed experiments with powder-coated wire electrodes which are based on protective gas and robot technology usage. With various mechanical tests, we searched for the minimum number of layers that provides sufficient protection against corrosion. The aim of this paper is to present achieved results during development of a welding technology of a reliably functioning product with increased corrosion resistance.

Open Access: Yes

DOI: 10.3390/app15073832

Climate resilience through finance: The divergent roles of institutions and markets

Amar Rao Satish Kumar

Publication Name: Finance Research Letters

Publication Date: 2025-11-01

Volume: 85

Issue: Unknown

Page Range: Unknown

Description:

This study investigates the divergent roles of financial institutions and financial markets in shaping climate resilience, with a focus on lower- and middle-income countries. Using a panel dataset spanning 1996–2021, we employ fixed effects models with Driscoll–Kraay standard errors and instrumental variable (IV-2SLS) techniques to address cross-sectional dependence, heteroskedasticity, and endogeneity. Our findings reveal that well-developed financial institutions, such as commercial and development banks, have a consistently positive and significant impact on climate resilience, especially when supported by strong governance frameworks. Interaction effects show that governance quality, particularly regulatory quality and control of corruption, significantly amplifies the effectiveness of financial institutions. Conversely, the role of financial markets appears more complex and context-dependent: in the absence of robust governance, financial markets can exhibit negative or neutral effects on resilience outcomes. These results underscore the importance of institutional quality in determining whether financial development supports or hinders climate adaptation. The study offers actionable insights for policymakers seeking to leverage finance for climate-resilient development in emerging economies.

Open Access: Yes

DOI: 10.1016/j.frl.2025.108008

Waste marble dust-filled sustainable polymer composite selection using a multi-criteria decision-making technique

László Lendvai Punyasloka Pattnaik Lalit Ranakoti Deepika Shekhawat Tej Singh

Publication Name: Arabian Journal of Chemistry

Publication Date: 2023-06-01

Volume: 16

Issue: 6

Page Range: Unknown

Description:

This research works with the optimal design of marble dust-filled polymer composites using a multi-criteria decision-making (MCDM) technique. Polylactic acid (PLA) and recycled polyethylene terephthalate (rPET)-based composites containing 0, 5, 10, and 20 wt% of marble dust were developed and evaluated for various physicomechanical and wear properties. The results showed that the incorporation of marble dust improved the modulus and hardness of both PLA and rPET. Moreover, a marginal improvement in flexural strength was noted while the tensile and impact strength of the matrices were deteriorating due to marble dust addition. The outcomes of wear analysis demonstrated an improvement in wear resistance up until 10 wt% filler reinforcement, after which the incidence of dust particles peeling off from the matrix was observed, thereby reducing its efficiency. The best tensile modulus of 3.23 GPa, flexural modulus of 4.39 GPa, and hardness of 83.95 Shore D were obtained for 20 wt% marble dust-filled PLA composites. The lowest density of 1.24 g/cc and the highest tensile strength of 57.94 MPa were recorded for neat PLA, while the highest impact strength of 30.94 kJ/m2 was recorded for neat rPET. The lowest wear of 0.01 g was obtained for the rPET containing 5 wt% marble dust content. The experimental results revealed that for the examined criteria, the order of composite preference is not the same. Therefore, the optimal composite was identified by adopting a preference selection index-based MCDM technique. The findings demonstrated that the 10 wt% marble dust-filled PLA composite appears to be the best solution with favorable physical, mechanical, and wear properties.

Open Access: Yes

DOI: 10.1016/j.arabjc.2023.104695