Research on Tax Planning Strategy for ECR

随着全球经济一体化进程的加剧以及我国社会主义市场经济体制和税收体制的进一步完善，企业面临的国内国际竞争也更加的剧烈。如何在持续的全球性经济危机中寻求生存与发展的机遇已经成为越来越多的企业面临的首要问题。作为企业在合法情形下合理减轻税负的财务管理手段之一的税收筹划，在国外无论是理论上还是实践上，都已经取得了很大的成就。相比较而言，我国目前对于税收筹划的理论研究和实践应用都还处于初步发展阶段。尤其是中部地区企业，由于国内政策偏移以及企业历史、地理、自身财务和管理制度等多方面的原因，税收筹划理论和实践都处于缺失状态。怎样利用税收筹划手段合理减轻税负，实现税后收益最大化已经成为越来越多中部地区企业关注...With the escalation of the global economic integration and the improvement of China's socialist market economy especially the taxation system, enterprises are facing more intense competition. How to survive and seek development opportunity under the sustained global economic crisis has become the prime problem for more and more enterprises. Tax planning, one kind of financial management vehicles w...学位：经济学硕士院系专业：经济学院财政系_财政学(含税收学)学号：1552006115088

Influence of polyester fabric with infrared emissive additives on cell metabolism

Functional fabrics with effects of influencing the metabolism and energy supplying are of great interest and may extensively be applied in wellness and sport apparel. In this work, three different combinations of additives such as silicon oxide doped with 10% of iron oxide III, 10% of graphene and 10% calcium hydroxyapatite were prepared, each combination was compounded separately with polyester, and pellets were extruded with additive weight around 4%. Melt spun multifilament yarns (130D/48f) were produced from the prepared pellets. Further, three knitted fabrics from a yarn with additives and one control fabric from the yarn without additives were developed for comparison and analysis. Infrared emissivity test result showed that fabrics with functional additives have significantly higher effective emissivity (0.997 to 1.006) than the reference fabric (0.909) for wavelength 5-14 µm. Moreover, spectral emissivity of fabrics with additives are relatively high at peak human IR emission wavelength (8-14 µm). As a key signal molecule that is involved in certain physiological pathways, nitric oxide (NO) generation was assessed by co-culturing with human skeletal muscle cells (HMSCs). It is observed that selected additives in the fabric lead to 15%-40% increase of nitrite levels in muscle cells after 24 and 72 hours of exposure and the best among them were graphene containing additives. Besides, it is also discovered that additives in the fabric increase mitochondrial biogenesis, which is proved by the increase of mitochondrial copy number by a factor of 1.25. The mitochondrial biogenesis may be a possible pathway activated by nitric oxide and potentially accelerate the energy expenditure. The observations in the cell study indicated the potential biological effects of the fabric with selected functional additives

Intraoperative imagining in breast cancer surgery

Breast cancer is the most common cancer in the female population. It is the second leading cause of cancer death in this population. The current technique of nuclear medicine combined with oncological surgery requires the improvement of known imaging methods. In addition to generally available methods, such as MRI, CT, PET or mammography, scientists try to modify the diagnostic process and treatment of the patient in such a way that it is as effective and the least harmful as possible. Breast cancer surgery is experiencing an infamous boom due to the increase in diagnoses, but looking at the positive side, it is also experiencing an amazing development: clinical and technological. Increasingly, surgeons are accompanied by nuclear medicine, which precisely defines the methods of excision of breast tumors with a margin, while giving  a satisfactory cosmetic effect, which is especially important for women. Thanks to the development of these two fields, it is becoming easier to identify specific sentinel lymph nodes (SLNs) that require resection during surgical treatment and to suggest postoperative treatment. The progress of science and medicine has undoubtedly contributed to the development of methods of intraoperative imaging in breast cancer. Today, practically simultaneously in the conditions of the operating room, a multidisciplinary team can determine the area of resection faster and more accurately. Based on the research, it was decided to compare several methods used in today's advanced breast cancer surgery, supported by nuclear medicine

Tracheotomy as a life-saving procedure - overview of the current knowledge

Tracheotomy as a life-saving procedure has been known for many thousands of years. Tracheotomy remains one of the most frequently performed surgical procedures in the course of acute respiratory failure. Tracheostomy is traditionally performed as an open surgical procedure, performed both in the operating room and at the patient's bedside. Before performing the procedure, the thyroid cartilage and soft tissues are palpated. Before the operation, the patient lies on his back with a roller placed under the shoulder blades and his head tilted back. Direct and indirect laryngotracheoscopy is performed, and in doubtful situations we use computed tomography.General indications for tracheostomy are acute respiratory failure with anticipated need for prolonged mechanical ventilation and inability to wean off from mechanical ventilation, upper airway obstruction, and profuse secretions. Tracheostomy may have a beneficial effect on refractory obstructive sleep apnea. The percentage of late complications after the procedure reaches even 65%. The aim of the article is to present information on tracheostomy: its techniques, indications, contraindications, possible complications and decannulation of the patient

Sauna use as an activity leading to a reduction in modifiable risk factors for the development of hypertension - a systematic review

Background: Hypertension prevalence is disturbingly increasing all over the world. Clinicians and patients are looking for new pharmacological as well as non-pharmacological methods to help fight too-high blood pressure.    Aim of this study:  The aim of this study is to present the current scientific literature on the potential that sauna bathing may help lower blood pressure, but additional data are needed to confirm these findings.   Material and methods:  A systematic review of the scientific and medical literature from the PubMed and Google Scholar databases was carried out. This was achieved according to the keywords: hypertension, sauna and sauna bathing. Items of literature were qualified for analysis.    State of knowledge:  Using the sauna is a pleasant way to spend time, and additionally it can have an impact on lowering blood pressure. During a sauna session, the superficial vessels dilate, which leads to a short-term decrease in blood pressure. And long-term, more frequent sauna use leads to a reduced risk of hypertension. Using the sauna enhances the effect of pharmacotherapy and non-pharmacological methods of fighting hypertension, such as physical activity and a healthy, balanced diet. Most of the research on the above topic was conducted in Finland, where its use has a centuries-old tradition.  Summary:  Using the sauna has an impact on lowering blood pressure values, thanks to which it can support the treatment of hypertension. Sauna use may be an interesting way to lower blood pressure values in physically disabled people. More studies conducted on larger groups of patients and the influence of other factors on blood pressure values are needed to make more accurate recommendations

The ketogenic diet in schizophrenia

Schizophrenia is a mental illness that manifests itself in the second or third decade of life with no coherent aspect. The primary pharmacological therapy is antipsychotic medication, which mostly work by suppressing the activity of dopamine. Unluckily, many of schizophrenic patients experience hardship from severe positive or negative symptoms that can not be completely treated with available treatment. Last theory of schizophrenia mechanism contain systemic and central proinflammatory process, in brain glutamatergic neurotransmission and impaired systemic and cerebral energy metabolism. Ketogenic diet is firm controlled high-fat, low protein, low-carbohydrate diet, with lipid to non lipid ratio 4:1. Main mechanism is to cause ketosis. The situation in which ketones bodies are used as a substrate to generate energy in the organism. It could be that a ketogenic diet could help to compensate for the imbalance of GABA levels in schizophrenic brain. The ketogenic diet as an addition to drug treatment, hopefully may offer therapeutic opportunities to better result of the disease concerning symptomatology and preventing the gain of weight, due to some medication side effects or comorbidities

Efficacy and potential use of vitamin D in the prevention and treatment of uterine fibroids

Introduction: Uterine fibroids (UFs) are the most common benign gynecological tumors. Pharmacological and/or surgical treatments are frequently required, depending on the woman's desire to preserve fertility. Due to side effects caused by pharmacological and surgical treatments, there is a growing interest in a safe approach for UFs. In recent years, hypovitaminosis D is believed to be a major risk factor in the development of a tumor. Studies proved vitamin D efficacy in inhibiting UFs growth by targeting pathways involved in the regulation of various biological processes, resulting in inhibition of tumor cell division and a significant reduction in its size. Vitamin D seems to be promising, effective, and low-cost method in the management of UFs and their clinical symptoms. Aim of the study: This article reviews the state of knowledge based on available studies. The aim of the study is to present the most important informations about effectiveness and potential usage of vitamin D in prevention and treatment of uterine fibroids. Material and methods: The authors created a paper summarizing review of currently available publications based on databases such as PubMed, Scopus and Google Scholar

Retzius-Sparing Robot-Assisted Radical Prostatectomy in treatment of prostate cancer – presentation of the method and results

Background: Prostate cancer is a malignant cancer and the second most frequent malignancy in men. Millions of people are suffering from this problem across the globe. The gold standard for the treatment of this disease is considered radical prostatectomy. This method can lead to a complete cure but is not free of complications. Retzius-sparing modification of robot-assisted radical prostatectomy is a new method that can contribute to better results in faster recovery. Aim of this study: To present the difference between the Retzius-Sparing Robot-Assisted Radical Prostatectomy (RS-RARP) and the Standard Robot-assisted Radical Prostatectomy (S-RARP) in method and results. Materials and methods: A review was conducted in PubMed and Google Scholar including publications from the last 9 years. Literature was searched using the following terms: “Retzius-sparing”, “robot-assisted radical prostatectomy” and “prostate cancer”. Results and conclusion: Retzius-Sparing Robot-Assisted Radical Prostatectomy is a relatively new method that can improve results in prostate cancer treatment. In analyzed original articles RS-RARP compared to s-RARP showed better recovery of continence and lower risk of hernia. Although there were no significant differences in postoperative sexual function, positive surgical margins, and 1-year-biochemical recurrence rate

Non-surgical treatments for androgenetic alopecia: a literature review

Androgenetic alopecia is the most common type of hair loss and affects at least 80% of men and half of women before the age of 70, with the incidence increasing with age. Androgenetic alopecia is an ailment conditioned by genetic and hormonal factors, associated with excessive stimulation of the androgen receptor in the cells of the hair follicle. With the development of medicine, more and more therapeutic methods for androgenetic alopecia appear on the market, including minoxidil, 5-α-reductase inhibitors, microneedling, platelet-rich plasma, low-energy laser therapy, rosemary oil, or siRNA. Thanks to the constantly growing amount of scientific research, progressively more is known about the mechanisms of androgenetic alopecia development and potential strategies to stop it. The article analyzes the literature using electronic databases and textbooks to compile methods that can be an effective alternative for people who do not want to undergo surgery. Some of the methods presented in the article have the potential to not only slow down, but also reverse the progression of the disease. However, each of them still has its limitations

Rekomendacje PALG dotyczące diagnostyki i leczenia przewlekłej białaczki szpikowej w 2013 r.

Tyrosine kinase inhibitors (TKIs) have dramatically improved the results of therapy of chronic myeloid leukemia. However the management with more potent second generation TKIs (2GTKIs) is required for imatinib-intolerant and imatinib-resistant patients. The frontline use of 2GTKIs results in higher rates of deeper and faster responses than with imatinib, it can enable many patients to qualify for participation in studies of treatment-free remission. The BCR/ABL transcript level at 3 months of TKI treatment has become a new prognostic factor. In this paper the recent clinical results of chronic myeloid leukemia therapy with imatinib in first line and with 2GTKIs in first and second line settings are reviewed, and updated PALG recommendations regarding the diagnosis, standard monitoring procedures, definitions of responses and treatment are presented