obniżaniem

In a sentence

• Pracujemy nad obniżaniem kosztów produkcji.

  We are working on lowering production costs.

  Here, 'obniżaniem' is used as a gerund (instrumental singular) to indicate an ongoing action of lowering in the context of costs.

• Obniżaniem temperatury pomogliśmy zatrzymać proces.

  By lowering the temperature, we helped stop the process.

  'Obniżaniem' as instrumental indicates the method by which the result was attained, here referring to temperature.

• On zajmuje się obniżaniem podatków w swojej pracy.

  He deals with lowering taxes in his work.

  In this sentence, 'obniżaniem' denotes the general activity of lowering taxes, showing its continuous nature.