Does the partial molar volume of a solute reflect the free energy of hydrophobic solvation?

Halogenated heterocyclic ligands are widely used as the potent and frequently selective inhibitors of protein kinases. However, the exact contribution of the hydrophobic solvation of a free ligand is rarely accounted for the balance of interactions contributing to the free energy of ligand binding. Herein, we propose a new experimental method based on volumetric data to estimate the hydrophobicity of a ligand. We have tested this approach for a series of ten variously halogenated benzotriazoles, the binding affinity of which to the target protein kinase CK2 was assessed with the use of thermal shift assay. According to the hierarchical clustering procedure, the excess volume, defined as the difference between the experimentally determined partial molar volume and the calculated in silico molecular volume, was found to be distant from any commonly used hydrophobicity descriptors of the ligand. The excess volume, however, properly predicts solute binding affinity. On the way, we have proved that the binding of halogenated benzotriazoles to the protein kinase CK2 is driven mostly by hydrophobic interaction

Effectiveness of Cardiac Rehabilitation in Exercise Capacity Increase in Patients with ST-Segment Elevation Myocardial Infarction

Background: The efficacy of interventions in ST-segment elevation myocardial infarction (STEMI) assessed by a decrease in inpatient mortality in Poland is very high. However, a rise in mortality rate is recorded within 3 years of the discharge from the intervention centre. In order to reduce out-of-hospital mortality, the treatment should be continued with cardiac rehabilitation after hospitalization. The aim of this retrospective study was to evaluate the effect of cardiac rehabilitation on exercise capacity increase patients with STEMI with regard to their age, gender, Body Mass Index (BMI), ejection fraction (EF), concomitant diabetes and nicotine dependence. The effectiveness of cardiac rehabilitation was assessed by exercise ECG (electrocardiogram) stress test or the 6-min walk test, prior to and after cardiac rehabilitation completion. Methods: The study group included 100 randomly selected patients undergoing cardiac rehabilitation after STEMI, aged 40–75 years, with BMI ≤ 40 kg/m2, with controlled arterial hypertension, without anemia and any pulmonary comorbidities. Results: The study patients’ exercise capacity was observed to have increased significantly (+1 metabolic equivalent (MET) in exercise ECG stress test and +75.4 m in the 6-min walk test) regardless of their gender, age, BMI and nicotine dependence. Conclusions: This study proved that every patient with STEMI could benefit from cardiac rehabilitation. Nicotine-dependents, males, patients aged ≤55 and those with reduced EF (<50%) were found to have benefitted most substantially

Znaki i kody rachunkowości w procesie komunikacji

 W artykule zaprezentowano rachunkowość jako system znaków, czyli kodów w procesie komunikacji. Przedstawiono przykłady znaków oraz kodów rachunkowości w wymiarze paradygmatycznym jako grupy potencjalnych szeregów znaków oraz w wymiarze syntagmatycznym jako kombinacje znaków opartych na ekstensji. Następnie wykorzystując graficzną prezentację, przedstawiono proces komunikacji w rachunkowości ze szczególnym uwzględnieniem semantycznego trójkąta oznaczania

International Financial Reporting Standard no 15 “Customer agreements” in the construction industry

The paper presents the features of the construction industry and the ways of organising investment processes, as well as the methods for the valuation of the services implemented within its scope. The individual valuation methods were assigned to the applicable provisions of Polish balance sheet law and the International Financial Reporting Standard No 15 “Revenues from contracts with customers” in force since 2018. On the basis of a practical example, there was illustrated the achieved financial result of a company providing installation services as a subcontractor in view of all the possible valuation methods. The author presented and evaluated the anticipated effects of the new standard’s entry into force, and in conclusion presented a selection of the valuation methods for the services performed in this industry, which is complicated and has a decisive impact on the amount of profits and losses of the financial results presented in the account

Koszty pozyskiwania kapitału w drodze emisji obligacji na gruncie podatku dochodowego od osób prawnych

Prowadzenie działalności gospodarczej uwarunkowane jest w dużej mierze posiadaniem środków pieniężnych, a jednym ze sposobów na pozyskanie tych środków jest emisja obligacji. Pozyskiwanie kapitału poprzez emisję obligacji zazwyczaj przynosi emitentowi określone korzyści, jednak może również powodować powstawanie pewnych trudności. Dotyczą one przede wszystkim właściwej interpretacji i rozumienia przepisów związanych z opodatkowaniem emisji obligacji i ich obrotu. Celem artykułu jest omówienie problematyki kosztów powstających w związku z emisją obligacji i możliwości zaliczania tych kosztów do kosztów uzyskania przychodów w rozumieniu ustawy o podatku dochodowym od osób prawnych. Analiza została przeprowadzona w oparciu o polskie regulacje prawne w zakresie obligacji i podatku dochodowego, z uwzględnieniem indywidualnych interpretacji wybranych izb skarbowych. Dokonana analiza pozwala stwierdzić, że przedsiębiorstwa pozyskujące kapitał w drodze emisji obligacji mogą znaczną część kosztów emisji zaliczać do kosztów uzyskania przychodów, co pozwala obniżać koszt kapitału finansującego działalność gospodarczą

Isolation and purification of chitinolytic enzymes of rumen ciliates eudiplodinium maggii

Results of the earlier studies suggested an involvement of ciliates Eudiplodinium maggii in the digestion and metabolism of chitin in the rumen. In the presented paper we described the results on the preliminary identification and characterization of chitinolytic enzymes of this ciliate as well as the method of their purification. The protozoal crude enzyme preparation was used as source of enzymes, whereas the molecular filtration on Sephadex G-150 (single step method) or separation of protein by precipitation with ammonium sulfate followed by molecular filtration (two step method) were applied to purify the identified enzymes. The identification studies resulted in the detection of endochitinase, exochitinase and N-acetyl-D-glucosaminidase. The highest activity of identified enzymes were obtained in 4.0 - 4.5 pH and at 45 - 50 °C. Results of the comparative study on purification procedures showed that the single-step method enabled us to obtain enzymes of higher purity and higher activity than the two-step purification method

1,3-OXAZOLIDIN-5-ONES DERIVED FROM PROLINE AS CHIRAL COMPONENTS IN THE SYNTHESIS OF PREDICTIVE ENANTIOSELECTIVE COUPLING REAGENTS

1,3-Oxazolidin-5-ones derived from both enantiomers of proline and trichloroacetaldehyde were prepared and applied as amine component in the synthesis of chiral predictive triazine based coupling reagents. The usefulness of these reagents in the condensations yielding enantiomerically enriched products from racemic substrates was presented

Trichilemmal carcinoma of the groin area of unknown primary site

The authors present a case of a 49-year-old patient with a trichilemmal carcinoma of an unknown primary site. The groin tumour graduallyenlarged over 6 months to a diameter of about 6 cm and was treated as an inguinal hernia. Specimens were taken from the tumourfor histopathological examination, which revealed squamous cell carcinoma. In the meantime, ulceration of the tumour with leakage ofpus appeared. The patient was referred for a computed tomography (CT) scan. A computed tomography scan exposed enlarged lymphnodes in the groin on the side of the tumour. Surgical treatment was undertaken involving excision of the tumour and a lymphadenectomyalong the iliac vessels. Carcinoma was detected from the hair sheath. Chemotherapy and radiotherapy were undertaken. After fourmonths, there were no signs of local recurrence or distant metastasis. The authors discuss the diagnostic difficulties encountered and thevarious treatment options for trichilemmal carcinoma