Funkcjonowanie systemu informacyjnego rachunkowości w oparciu o koncepcję rachunku kosztów działań

The accounting information system is designed to provide information for the purposes of making decisions, and in accordance with the principle of rational management, this information should be prepared at the lowest possible cost. The accounting records, based on the applicable regulations, however, do not provide precise data on the costs related to accounting. Therefore, for this purpose, the methodology of activity-based costing can be used. The article characterizes strengths and weaknesses of applying the discussed approach to determining the costs of the operation of the accounting information system, and it also identified and described the processes and activities that are carried out in the examined system.System informacyjny rachunkowości ma za zadanie dostarczać informacji dla potrzeb podejmowania decyzji, przy czym – zgodnie z zasadą racjonalnego gospodarowania – informacje te powinny być przygotowane po najniższym możliwym koszcie. Ewidencja księgowa, oparta na obowiązujących przepisach, nie dostarcza jednak precyzyjnych danych na temat kosztów związanych z prowadzeniem rachunkowości. Dlatego w tym celu można wykorzystać metodykę rachunku kosztów działań. W artykule scharakteryzowano możliwości zastosowania omawianego podejścia do ustalenia kosztów funkcjonowania systemu informacyjnego rachunkowości, zidentyfikowano i opisano również procesy oraz działania, które są wykonywane w badanym systemie

An Attempt to Increase the Communion Attendance at the Willowdale Seventh-day Adventist Church

Problem. Attendance at the Lord’s Supper is often lower or much lower than at the regular Sabbath services. The purpose of this project was to increase the attendance at the Lord’s Supper by generating a deeper understanding of this sacrament among a particular congregation. Method. My first task was to discover the perceptions of my members regarding the theology and the practice of the Lord’s Supper. A comprehensive survey was prepared and administered. The data was collected and analyzed as reported in Part One. The empirical data show a number of factors that contribute to low attendance at the Lord’s Table: lack of understanding of the theological significance of the Lord’s Supper, feeling unworthy, having unresolved differences with fellow believers, and feeling uncomfortable about foot washing. Once I discovered the issues in the empirical data that contribute to low attendance I turned to study the Scriptures, the writings of Ellen G. White and other non-Adventist literature in order to write four studies on the Lord’s Supper which appear in Part Two of this report. Results. Four sermons, informed by the preceding studies were then prepared. The sequel of the four sermons preached showed in the results of a second survey that preaching does have an effect on those in attendance at church. However, changes in attitude are a slow process. For those on the fringes of church fellowship, there is great need for pastoral visits and attention. The whole experiment indicated that the solution to the problem of low attendance lies in better preparation of baptismal candidates, education, home visitation, and some more education through the spoken and written word in the official church papers. Conclusions. Through the life, death and resurrection of Jesus, God has reconciled humanity to himself. By his word God calls us into a new relationship with himself--a relationship that is inaugurated by baptism into Christ and nurtured through his Word and deepened through regular participation in the Lord’s Supper. That relationship expresses itself in a life of faith and loving service. When God’s people are gathered at the Lord’s Table to commemorate this redemptive act, Christ makes effective among them the benefits of his victory and elicits their response of faith, thanksgiving, and self-surrender. Christ, through the Holy Spirit, is present to build up his church, to strengthen its fellowship and to further its mission. In the celebration of the Lord’s Supper, we proclaim the Lord’s death until he comes in the clouds of heaven. We look back with thanksgiving to what Christ has accomplished for us on the cross, commune with him at the Table, and look forward to his final Parousia. This project demonstrates that by educating the membership regarding the value of participation in the sacrament, the attendance can be increased and stay at that level while making participation in the sacrament more meaningful to all in the church

Survival rate after acute myocardial infarction in patients treated with percutaneous coronary intervention within the left main coronary artery according to time of admission

The relationship regarding time of percutaneous coronary intervention (PCI) and clinical outcomes in patients with acute myocardial infarction (AMI) treated within the left main coronary artery (LMCA) is less investigated compared to the overall group of patientswith AMI. Therefore, we aimed to assess the relationship between time of PCI (day- vs night-time) and overall mortality rate in patients treated due to AMI within the LMCA. This cross-sectional study included 443,805 AMI patients hospitalized between 2006 and 2018 enrolled in the Polish Registry of Acute Coronary Syndromes. We extracted 5,404 patients treated within the LMCA. The number of patients were treated during daytime hours (7:00 am-10:59 pm) was 2809 while 473 patients underwent treatment during night-time hours (11:00 pm-6:59 am). Differences in cardiac mortality rates between night- and day-hours among patients treated with PCI during the follow-up period were assessed via the Kaplan-Meier method. The 30-day (20.3% vs 14.9%, P = .003) and 12-month (31.7% vs 26.2%, P=.001) overall mortality rates were significantly greater among patients treated during night-time, which was confirmed by comparison using Kaplan-Maier survival curves (P=.001). The time of PCI was not found among predictors of survival in multiple regression analysis (hazard ratio: 1.22; 95% confidence interval: 0.96-1.55, P=.099). Patients treated during night-time in comparison to the day-time are related to higher in-hospital, 30-day and 12-month mortality. This is probably largely a consequence that the night-time, in comparison to the day-time, of treatment of patients with AMI with PCI within the LMCA is and indicator of higher comorbidity and clinical acuity of patients undergoing therapy. Therefore, the night-time was not found to be an independent predictor of greater mortality rate during the 12-months follow-up period

The impact of environmental taxes on transportation and storage enterprises´ development - the case of balkan countries

Sustainable development counteracts climate change and strives for a good quality of life. It is a development based on economic, social and environmental goals which should be evaluated. Environmental taxes have to ensure enterprises’ development follows sustainability principles. The basis of environmental taxes is a physical unit of harmful substance emissions with a proven negative impact on the environment. The article’s main objective is to assess the impact of environmental taxes (Envtax) on the sustainable development of the transportation and storage enterprises (Susd) (NACE Rev. 2: H) from 2008 to 2018. We created integrated indicators of sustainable development and its components, single-equation and multi-equation models (the OLS estimation) and Model Autoregressive Moving Average with eXogenous (ARMAX) to verify the research hypothesis. The research results indicate that energy (Entax t), transport (Trtax) and pollution taxes (Poltax) from current and previous period significantly affect the development of transportation and storage enterprises within sustainability principles (economic: Ed, social: Sd, and environmental: Envd). There is a strong variation in the strength and direction of the impact of environmental taxes on the development of the transportation and storage enterprises following sustainability principles in Bulgaria, Croatia, Romania, and Slovenia from 2008 to 2018. The results indicate that taxes are not effectively used and that implementing reforms in the European Union in this area is the right direction

Organic-to-aqueous phase transfer of alloyed AgInS2-ZnS nanocrystals using simple hydrophilic ligands : comparison of 11-mercaptoundecanoic acid, dihydrolipoic acid and cysteine

The exchange of primary hydrophobic ligands for hydrophilic ones was studied for two types of alloyed AgInS2-ZnS nanocrystals differing in composition and by consequence exhibiting two different emission colors: red (R) and green (G). Three simple hydrophilic ligands were tested, namely, 11-mercaptoundecanoic acid, dihydrolipoic acid and cysteine. In all cases, stable aqueous colloidal dispersions were obtained. Detailed characterization of the nanocrystal surface before and after the ligand exchange by NMR spectroscopy unequivocally showed that the exchange process was the most efficient in the case of dihydrolipoic acid, leading to the complete removal of the primary ligands with a relatively small photoluminescence quantum yield drop from 68% to 40% for nanocrystals of the R type and from 48% to 28% for the G ones

GTP cyclohydrolase I gene polymorphisms are associated with endothelial dysfunction and oxidative stress in patients with type 2 diabetes mellitus

Background: The genetic background of atherosclerosis in type 2 diabetes mellitus (T2DM) is complex and poorly understood. Studying genetic components of intermediate phenotypes, such as endothelial dysfunction and oxidative stress, may aid in identifying novel genetic components for atherosclerosis in diabetic patients.<p></p> Methods: Five polymorphisms forming two haplotype blocks within the GTP cyclohydrolase 1 gene, encoding a rate limiting enzyme in tetrahydrobiopterin synthesis, were studied in the context of flow and nitroglycerin mediated dilation (FMD and NMD), intima-media thickness (IMT), and plasma concentrations of von Willebrand factor (vWF) and malondialdehyde (MDA).<p></p> Results: Rs841 was associated with FMD (p = 0.01), while polymorphisms Rs10483639, Rs841, Rs3783641 (which form a single haplotype) were associated with both MDA (p = 0.012, p = 0.0015 and p = 0.003, respectively) and vWF concentrations (p = 0.016, p = 0.03 and p = 0.045, respectively). In addition, polymorphism Rs8007267 was also associated with MDA (p = 0.006). Haplotype analysis confirmed the association of both haplotypes with studied variables.<p></p> Conclusions: Genetic variation of the GCH1 gene is associated with endothelial dysfunction and oxidative stress in T2DM patients

From red to green luminescence via surface functionalization. Effect of 2-(5-mercaptothien-2-yl)-8-(thien-2-yl)-5-hexylthieno[3,4-c]pyrrole-4,6-dione ligands on the photoluminescence of alloyed Ag-In-Zn-S nanocrystals

A semiconducting molecule containing a thiol anchor group, namely 2-(5-mercaptothien-2-yl)-8-(thien-2-yl)-5-hexylthieno- [3,4-c]pyrrole-4,6-dione (abbreviated as D-A-D-SH), was designed, synthesized, and used as a ligand in nonstoichiometric quaternary nanocrystals of composition Ag1.0In3.1Zn1.0S4.0(S6.1) to give an inorganic/organic hybrid. Detailed NMR studies indicate that D-AD- SH ligands are present in two coordination spheres in the organic part of the hybrid: (i) inner in which the ligand molecules form direct bonds with the nanocrystal surface and (ii) outer in which the ligand molecules do not form direct bonds with the inorganic core. Exchange of the initial ligands (stearic acid and 1-aminooctadecane) for D-A-DSH induces a distinct change of the photoluminescence. Efficient red luminescence of nanocrystals capped with initial ligands (λmax = 720 nm, quantum yield = 67%) is totally quenched and green luminescence characteristic of the ligand appears (λmax = 508 nm, quantum yield = 10%). This change of the photoluminescence mechanism can be clarified by a combination of electrochemical and spectroscopic investigations. It can be demonstrated by cyclic voltammetry that new states appear in the hybrid as a consequence of D-A-D-SH binding to the nanocrystals surface. These states are located below the nanocrystal LUMO and above its HOMO, respectively. They are concurrent to deeper donor and acceptor states governing the red luminescence. As a result, energy transfer from the nanocrystal HOMO and LUMO levels to the ligand states takes place, leading to effective quenching of the red luminescence and appearance of the green one

The impact of environmental taxes on transportation and storage enterprises’ development – the case of Balkan countries

Sustainable development counteracts climate change and strives for a good quality of life. It is a development based on economic, social and environmental goals which should be evaluated. Environmental taxes have to ensure enterprises’ development follows sustainability principles. The basis of environmental taxes is a physical unit of harmful substance emissions with a proven negative impact on the environment. The article’s main objective is to assess the impact of environmental taxes (Envtax) on the sustainable development of the transportation and storage enterprises (Susd) (NACE Rev. 2: H) from 2008 to 2018. We created integrated indicators of sustainable development and its components, single-equation and multi-equation models (the OLS estimation) and Model Autoregressive Moving Average with eXogenous (ARMAX) to verify the research hypothesis. The research results indicate that energy (Entax t), transport (Trtax) and pollution taxes (Poltax) from current and previous period significantly affect the development of transportation and storage enterprises within sustainability principles (economic: Ed, social: Sd, and environmental: Envd). There is a strong variation in the strength and direction of the impact of environmental taxes on the development of the transportation and storage enterprises following sustainability principles in Bulgaria, Croatia, Romania, and Slovenia from 2008 to 2018. The results indicate that taxes are not effectively used and that implementing reforms in the European Union in this area is the right direction

Metformin and salicylate synergistically activate liver AMPK, inhibit lipogenesis and improve insulin sensitivity

Metformin is the mainstay therapy for type 2 diabetes (T2D) and many patients also take salicylate-based drugs [i.e., aspirin (ASA)] for cardioprotection. Metformin and salicylate both increase AMP-activated protein kinase (AMPK) activity but by distinct mechanisms, with metformin altering cellular adenylate charge (increasing AMP) and salicylate interacting directly at the AMPK β1 drug-binding site. AMPK activation by both drugs results in phosphorylation of ACC (acetyl-CoA carboxylase; P-ACC) and inhibition of acetyl-CoA carboxylase (ACC), the rate limiting enzyme controlling fatty acid synthesis (lipogenesis). We find doses of metformin and salicylate used clinically synergistically activate AMPK in vitro and in vivo, resulting in reduced liver lipogenesis, lower liver lipid levels and improved insulin sensitivity in mice. Synergism occurs in cell-free assays and is specific for the AMPK β1 subunit. These effects are also observed in primary human hepatocytes and patients with dysglycaemia exhibit additional improvements in a marker of insulin resistance (proinsulin) when treated with ASA and metformin compared with either drug alone. These data indicate that metformin–salicylate combination therapy may be efficacious for the treatment of non-alcoholic fatty liver disease (NAFLD) and T2D