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Wykładnia językowa w prawie podatkowym – prymat czy wyłączność?

100%

Marzec A.

2012

nr 1

61-77

The article is an attempt to answer the question concerning the place of textual interpretation for explaining tax provisions and state whether the interpretation of the provisions of the tax law should be done according to the concept of classification or derivation. The author through reference to basic principles of exegesis of legal texts and their comparison with problems connected with terms which appear in practice presents specific meaning of language interpretation in the tax law and lists arguments which approve its significance. The author paid attention to the taxpayer's ability to understand legal text and the necessity to protect a taxpayer which should be performed through proper edition of legal acts making them obvious and clear in terms of meaning only with the use of textual interpretation. Apart from that, the author emphasizes the consequence of accepting textual interpretation as the only one method for establishing the meaning of a provision and the necessity not to use it even in cases when this brings synonymous results.

Foams Stabilized with Nanoparticles for Gas Well Deliquification

51%

Knapik E. , Stopa J. , Marzec A.

Polish Journal of Chemical Technology

2014

tom 16

nr 2

114-117

This study examined the interaction of solid nanoparticles and anionic and non-ionic surfactant at an air–water interface. Aqueous foams stabilized by silica nanoparticles in water with different levels of salinity were studied in detail. The stability of solid/surfactant dispersion was evaluated visually. Nanoparticles content impact and concentration of surfactant on the foamability, deliquification of foams and structure of wet foams were studied. It was found that the foamability of dispersion depends either on the surfactant concentration or on the nanoparticles concentration. The adsorption of hydrophobically modified silica particles and surfactants reduces the air/water interface tension. The results of the examinations showed that the use of nanoparticles allows to increase the efficiency of brine unloading even up to 20%. Surfactant particle and nanosilica present synergistic action, use of 4 wt% of nanoparticles allows to reduce surfactant consumption up to half. The cost of the preparation of the proposed dispersion is slightly higher, about 5%, compared to the sole surfactant.