Nieprzestrzeganie obowiązków w zakresie sprawozdawczości budżetowej w jednostce samorządu terytorialnego a odpowiedzialność z tytułu naruszenia dyscypliny finansów publicznych

The article analyses in detail budgetary reporting obligations in local government units. This analysis allowed to capture the essence of preparing budget reports. As it turns out, the legality of preparation of the report and the promptness of delivery to the appropriate entity are closely related to the public finance discipline. Non-compliance with budgetary reporting obligations or an omission in this respect may lead to a breach of the public finance discipline. Many reservations are caused not so much by the severity of penalties imposed for such violations, but by the functioning of the current budget reporting system.W niniejszym opracowaniu analizie poddana została instytucja sprawozdawczości budżetowej w jednostkach samorządu terytorialnego. Analiza ta pozwoliła uchwycić istotę sporządzania sprawozdań budżetowych. Jak się okazuje, legalność wykonania sprawozdania oraz terminowość jego przekazania odpowiedniemu podmiotowi są ściśle powiązane z dyscypliną finansów publicznych. Nieprawidłowe wywiązanie się z nałożonego obowiązku bądź zaniechanie w tym zakresie prowadzi do naruszenia dyscypliny finansów publicznych. Wiele zastrzeżeń budzi nie tyle sama dolegliwość kar wymierzanych za tego typu naruszenia, co funkcjonowanie obecnego systemu sprawozdawczości budżetowej

Development of EU Ecolabel and GPP Criteria for Flushing Toilets and Urinals. Technical Report.

The following Technical Report presents the final proposal for EU Ecolabel and EU GPP criteria on Flushing Toilets and Urinals, and explains the rationale behind each criterion. The primary goal of establishing EU Ecolabel and GPP criteria for flushing toilets and urinals is to increase their water efficiency during operation, as water consumption in the use phase has been identified to contribute most to the environmental impact caused by this product group. Further, other aspects related to the product’s life cycle, which improvement can bring environmental benefits, are also considered. Establishing ecological criteria for flushing toilets and urinals and promoting appropriately the awarded products, if accepted by a wider range of producers and users, will contribute to greener product purchases, which shall reduce the consumption of water. Besides, this should also result in other environmental benefits, like lower water pollution and eutrophication, energy saving and lower related air emissions, resource consumption and potentially higher resource efficiency management. Finally, the environmentally friendlier products should also bring private and public customers direct cost savings.JRC.J.5-Sustainable Production and Consumptio

Developing an evidence base on flushing toilets and urinals. Preliminary report. Key Findings

The Preliminary Report presents background information on flushing toilets and urinals, gathered with the purpose of the EU Ecolabel and GPP criteria development. Section 2 gives the project background information. Section 3 presents the scope and the main definitions for the product group. Section 4 reports the main results of the economic and market analysis, Section 5 outlines the user behaviour, and Section 6 gives an overview of the main labelling schemes. Section 7 shows the main environmental impacts for the base cases, whereas life cycle costs are presented in Section 8. BAT and BNAT are reviewed in Section 9, and finally, Section 10 provides an estimation of improvement potential derived from the information previously analysed.JRC.J.5-Sustainable Production and Consumptio

Empleo de mezclas de oxidantes en etapas TCF del blanqueo de pastas celulósicas de materias primas alternativas a las convencionales

Programa de Doctorado en Biología Molecular e Ingeniería BioquímicaThe overall objective of the doctoral dissertation was to study the feasibility and synergy of different oxidant mixtures usage in the one-stage TCF bleaching of abaca soda pulp, as well as olive wood-trimmings ethanolamine pulp. The analysis of physic-chemical properties of olive wood trimmings and abaca crops, as a potential alternative to non-wood material for the pulp production was set as a starting point, confirming their suitability for pulp and paper manufacturing. The factorial experimental design of central composition was used in order to asses the influence of the operating variables, used in the different bleaching processes of abaca soda pulp and olive wood trimmings ethanolamine pulp, on the properties of bleached pulps and the resulting paper sheets. The single-stage TCF bleaching of abaca soda pulps and the ethanolamine olive wood trimmings pulp with the different mixtures of oxidizing reagents were studied (firstly a mixture of peracetic acid and sodium perborate, secondly a mixture of peracetic acid and hydrogen peroxide, and finally a mixture of sodium perborate and hydrogen peroxide). Beginning with the abaca pulp bleaching, the range of independent variables was set with the purpose of comparing the results obtained: temperature (55-85¿C), time (30-120 min) pH (9-11), hydrogen peroxide concentration (0.5-1.5% o.d.p.), sodium perborate concentration (1-5% o.d.p.), and peracetic acid concentration (0.5-3, 5% o.d.p.). Similarly, the operating conditions of the ethanolamine olive trimmings pulp bleaching were established: temperature (55-85¿C), time (30-150 min), pH (9-11), hydrogen peroxide concentration (1-4% o.d.p.), sodium perborate concentration (2-8% o.d.p.), and peracetic acid concentration (2-6% o.d.p.). The experimental data were adjusted to the second order polynomial model, resulting in the equations that showed both the dependent and independent variables, capable of reproducing the experimental results of the former. Along the same lines, we performed a comparison of the results obtained in the bleaching of abaca and olive trimmings pulps. Last but not least, we examined the influence of different pulp beating¿s experimental designs on the properties of olive trimmings ethanolamine pulps, previously bleached with aforementioned mixtures of oxidants, as well as on the resulting paper sheets. We studied: Design 0 (not-refined pulp), Design I (500 PFI beating in all cases), Design II (beating 0, 500, 1000 PFI), Design III (beating 500, 750, 1000 PFI), and Design IV (beating 0, 500, 750, 1000 PFI). Subsequently, the comparison of the results obtained was assessed; type of pulp bleaching and applied refining design were taken into consideration. The lowest pulp brightness, for both abaca soda and olive wood trimmings ethanolamine pulps, was achieved in the one-stage bleaching with the mixture of hydrogen peroxide and sodium perborate (78,86, 72,84%, respectively), compared to that of the hydrogen peroxide and peracetic acid bleaching (85,86%, 75,28%, respectively), and those made with peracetic acid and sodium perborate (84,66, 75,12%, respectively). The kappa index of abaca and olive trimmings pulp, 5,55 and 10,31, decreases by 76 and 61,23%, respectively, when referenced against corresponding unbleached pulps. In both cases, the highest reduction of the kappa index value was observed for pulp bleached with a mixture of peracetic acid and sodium perborate in a single step operation. The best chemical characteristics in terms of the lignin, alpha-cellulose and holocellulose contents, were obtained in the single-step bleaching with a mixture of hydrogen peroxide and sodium perborate. The abaca pulp bleaching with the mixture of hydrogen peroxide and sodium perborate resulted in the best optimal value in the tear index (20.85 mNm2/g), and the worst in the stretch index (4.58%). The highest optimal breaking length value was obtained when the pulp was bleached with a mixture of peracetic acid and hydrogen peroxide (4781 m), whereas for the burst index (4.12 kN/g) when bleached with a mixture of peracetic acid and sodium perborate. The bleached olive wood trimmings pulps showed a good aptitude for the beating process, which resulted in a significant improvement in the quality of the obtained paper sheets. Consequently, the optimal results of the breaking length (5072.00 m), and the burst index (3.45 kN/g), were found in the case of the olive trimmings beaten pulp bleached with a mixture of hydrogen peroxide and sodium perborate, and finally the beaten pulp treated with a mixture of peracetic acid and hydrogen peroxide was characterized by the greatest values of tear index (4.88 mNm2/g) and stretch index (4.69%).Universidad Pablo de Olavide. Departamento de Biología Molecular e Ingeniería BioquímicaVersión del edito

EU Ecolabel criteria for Graphic Paper, Tissue Paper and Tissue Products.

This Technical Report presents the EU Ecolabel criteria for Graphic Paper, Tissue Paper and Tissue Products, as published in Commission Decision (EU) 2019/70, and provides supporting rationale and background research for each criterion. The final criteria are the result of a broad consultation exercise including stakeholder interaction at two Ad-Hoc Working Group meetings (one in Seville and one in Brussels), discussions with specialised stakeholders in particular sub-groups (for emissions, for energy and for hazardous substances) as well as dialogue with Commission colleagues and EU Ecolabel Board members. The four main criteria are split into: • Emissions to air and water (CO2, NOx and S emitted to air and COD, P and AOX emitted to water). • Energy consumption (fuel and electricity). • Fibre sourcing (minimum sustainable virgin and/or recycled fibre content). • Hazardous substances (horizontal restrictions for SVHCs and substances with certain CLP classifications plus specific restrictions for chlorine, APEOs, surfactants, biocidal products, azo dyes, metal-complex dye stuffs and pigments and lotions in defined circumstances). Decision (EU) 2019/70 effectively combines the revision of previous criteria from three different Commission Decisions. The revision of criteria in Decision 2011/332/EU for Copying and Graphic Paper and Decision 2012/448/EU for Newsprint Paper were merged under Annex I of the new Decision while the revision of criteria in Decision 2009/568/EC for Tissue Paper is contained in Annex II of Decision (EU) 2019/70. Some of the main changes that have occurred to the criteria content are as follows: • Emission values for P, COD, AOX, S and NOx have been updated based predominantly on data available following the BREF exercise for pulp, paper and board production. • Emission values for CO2 have been updated based on data provided by stakeholders and on approaches taken by the Nordic Ecolabel scheme. • Specific energy consumption values have been updated based on data available in the literature and data provided by stakeholders. A new threshold has also been set for higher performance "structured" tissue paper products. • There is no longer any distinction between recycled fibres and sustainable virgin fibres for EU Ecolabel criteria. This approach is now better aligned with the "FSC mix" and "PEFC certified" approaches. The minimum "sustainable fibre" content (i.e. sum of sustainable virgin and any recycled fibre) has increased from 50% to 70%. • Fragrances are now banned in Tissue Paper products. The horizontal SVHC and CLP restrictions now apply to Tissue Paper and Tissue Products as well. The criteria development process is reflected in the evolution of earlier draft versions of the Technical Report, which are all publically available at the following webpage: http://susproc.jrc.ec.europa.eu/Paper_products/JRC.B.5-Circular Economy and Industrial Leadershi

Siegfried Theissen, Caroline Klein: Kontrastives Wörterbuch Deutsch-Niederländisch

Recenzja: Siegfried Theissen, Caroline Klein Kontrastives Wörterbuch Deutsch-Niederländisch Liége: Centre Informatique de Philosophie et Lettres (C.I.P.L), 2008 208 p

The analysis of the oral hygiene habits among Polish children

Introduction: The frequency of dental caries among Polish children is higher than in surrounding high development countries at comparable latitude. To reduce the prevalence of the carries required is sufficient level knowledge and oral regimen maintaining habits among both - children and their parents. This article is a questionnaire-based analysis of oral hygiene practice among school-aged children. Material and methods: The single-choice survey was performed on 76 children between 7 and 16 years old, living in the Upper Silesia region of Silesian Voivodeship in Poland. Responders have been divided into three groups (group A - 7-9 years old children, group B - 10-12 years old, group C - over 13 years old). Questionnaire for groups A and B contained 14 questions, while one for children from group C - 12. Results: The results of the survey indicate insufficient intentness of children in processes of keeping proper hygiene in the oral cavity and lacking involvement of parents in the control of oral hygiene of children. The overhead translates into in the future for increased caries presence among Polish children

Evaluation of soluble concentration Fas and Fas ligand in maternal and cord blood 3rd trimester of pregnancy

Objectives: The the study was to estimate the concentrations of antiapoptotic sFas and pro-apoptotic FasL in the serum of pregnant women in the third trimester of pregnancy and in the cord blood serum of neonates from vein and arteries separately. The correlation could be crucial for evaluation of apoptosis process intensity in placenta and the role of fetal blood circulation system on distribution of sFas and FasL. Material and methods: The study group consisted of 28 pregnant women in physiological pregnancy, between 38– 41 weeks. Vein blood was taken from maternal elbow vein and umbilical cord, separately from vein and arteries. The research was done by sets for sFas and FasL from R&D Systems Elisa kit. Results: In arterial and vein cord blood there were much more lower concentrations of sFas than in maternal blood-arterial cord blood 3351.78 pg/mL, vein cord blood 3351.78 pg/mL versus maternal blood 5769.62 pg/mL (p < 0.001). No differ­ence was found in sFas concentrations between cord arterial and vein blood sera. Statistical difference was found between mean concentration of Fas ligand in maternal blood serum (71.36 pg/mL) and arterial cord blood serum (164.57 pg/mL) p < 0.05 (p = 0.001). Cord arterial blood serum showed much higher concentrations of FasL than maternal blood serum. No difference was found between cord arterial and vein blood sera concentrations of FasL: 164.57 pg/mL vs. 170.00 pg/mL (p = 0.701). Conclusions: Obtained results suggest no influence of sFas and FasL production on fetal organism apoptosis. Lowering of sFas concentration in fetal blood could mean the increase of apoptosis in fetal organism compared to maternal. Higher concentration of FasL in cord blood than in mothers suggests higher apoptosis intensification in fetal circulation and no influence of blood flow across placenta on its concentration

Evaluation of tissue metalloproteinase inhibitor TIMP-1 and Survivin levels during third trimester pregnancy — a preliminary report

Objectives: A proper implantation of trophoblastic cells and an appropriate metalloproteinases activity is required to cause disintegration of basal membranes of cells. The activity of tissue matrix metaloproteinases can be inhibited by their matrix inhibitors — TIMP-s. Survivin is a member of inhibitor of apoptosis proteins family (IAP), that suppresses caspase activation, influences VEGF expression and promotes proliferative action of endothelial cells. Material and methods: The aim of the study was to assess concentrations of two independent anti-apoptotic factors. TIMP-1 and survivin in serum of women in their third trimester of pregnancy and in umbilical cord blood of neonates – drawn separately from veins and arteries. The study group consisted of 29 pregnant women in physiological pregnancy and with correct fetal development, in gestational age between 37 to 40 weeks of gestation. Blood used in the study was collected from maternal cubital fossa veins and from neonatal umbilical cords (from veins and from arteries separately). The research was conducted using TIMP-1 and Survivin ELISA kits from R & D Systems according to manufacturers’ recommendations and protocols. Results: The concentrations of TIMP-1 were similar and independent of the source of blood samples. Arterial values of TIMP-1 in umbilical cord compared to maternal and fetal veins were slightly lower, but no statistical difference was found. The mean concentrations of Survivin were comparable but we found that in some cases the results in cord blood serum in both vessels-vein and arteries were almost negative. Arterial values of Survivin in umbilical cord compared to maternal blood were higher, but no statistical difference was found. Conclusions: In III-rd trimester of pregnancy parameters of Timp-1 and Survivin — anti-apoptotic substances concentration were similar in maternal and cord blood in both artery and vein. We found no increased activity of selected antiapoptotic factors