176 research outputs found
Rola ESG we wczesnym ostrzeganiu przed niewypłacalnością i bankructwem
The purpose of this article is to verify whether there is a research gap referring to the potential application of ESG-related information in bankruptcy early warning signals. There is a problem of a strong information asymmetry in the enterprise-investor relationship, with the issuer being the privileged party. The problem is so urgent that, undoubtedly, the global effect of the crisis caused by the COVID-19 pandemic will be a sharp increase in the number of economic entities threatened with insolvency and bankruptcy. The question then arises – can environmental, social and governmental (ESG) criteria be used as elements of the bankruptcy early warning system? The study covers the time period beginning January 2016 through June 2021 and includes scientific indexed in the Web of Science Core Collection database provided by Clarivate Analytics. The following research hypothesis guides this study: There is a research gap referring to the role of ESG-related information in bankruptcy early-warning systems. To verify the hypothesis (H0) the model was built, based on the concept of citations count regression (Staszkiewicz, 2019). The study confirmed the existence of a research gap indicated in the research hypothesis. Possible legal obligation referring to the disclosure of certain ESG-related, standardized information sets would be helpful to diminish the market information asymmetry. Research shows, that strong regulatory activities support the ESG-compliant performance of a business venture (Ortas et al., 2019). Also, standardization of ESG rating criteria and evaluation process would be helpful in this matter and would endure comparability of sourcing data and outcome.Celem niniejszego artykułu jest sprawdzenie, czy istnieje luka badawcza odnosząca się do potencjalnego zastosowania informacji ESG w sygnałach wczesnego ostrzegania przed bankructwem lub upadłością. W relacji przedsiębiorstwo-inwestor występuje problem silnej asymetrii informacyjnej, w której stroną uprzywilejowaną jest emitent. Problem jest na tyle palący, że niewątpliwie globalnym skutkiem kryzysu wywołanego pandemią COVID-19 będzie gwałtowny wzrost liczby podmiotów gospodarczych zagrożonych niewypłacalnością i upadłością. Pojawia się zatem pytanie – czy kryteria związane z relacjami środowiskowymi, zarządczymi czy społecznymi (ang. environmental, social, governance, ESG) mogą być wykorzystane jako elementy systemu wczesnego ostrzegania przed bankructwem? W badaniu przyjęto następującą hipotezę badawczą: Istnieje luka badawcza odnosząca się do roli informacji związanych z ESG w systemach wczesnego ostrzegania przed bankructwem. W celu weryfikacji hipotezy (H0) zbudowano model oparty na koncepcji regresji zliczania cytowań (Staszkiewicz, 2019) w oparciu o dane (artykuły naukowe) indeksowane w bazie Web of Science Core Collection, przygotowywanej przez Clarivate Analytics, pochodzące z okresu styczeń 2016 – czerwiec 2021. Przeprowadzone badania potwierdziły istnienie luki badawczej w przedmiotowym obszarze. Dodatkowo wykazały, że ewentualny obowiązek prawny odnoszący się do ujawniania określonych, ustandaryzowanych zestawów informacji związanych z ESG byłby pomocny w zmniejszeniu asymetrii informacji rynkowej. Silne działania regulacyjne wspierają funkcjonowanie przedsięwzięć biznesowych zgodnie z ESG (Ortas et al., 2019). Również standaryzacja kryteriów oceny ESG i procesu oceny byłaby pomocna w tej kwestii i mogłaby jednocześnie wzmocnić porównywalność danych źródłowych i wyników
Parallelization methodology and analysis of benefits from the TRQR program with parallel computing
Benefits from parallelization of sequential TRQR application were analyzed and presented in this paper. The TRQR program based on the Particle-In-Cell method is used in simulations of particles trajectories in the electromagnetic field. To estimate the performance of parallelized program some formal and informal measures were provided. Analysis was based on three main issues. First - if and how parallel computing influenced program efficiency. Secondly, the way that system reliability increases and thirdly, how this solution improves the extent to which the available hardware computing power is used. The paper also presents the methodology that was used for code re-engineering in order to get a parallel version on the basis of its sequential version
The effect of microwave extraction on the chemical composition and the antioxidant properties of the coffee residue
Mestrado em Biotecnologia AlimentarO presente trabalho, pretendeu estudar o efeito da extracção em microondas
na composição química do resíduo de café. As analises ao resíduo de café
incluíram: conteúdo em açucares e aminoácidos (GC-FID), conteúdo em
gordura (extracção em Soxhlet), composição volátil do óleo do resíduo de café
(GCxGC), e capacidade antioxidante (espectrofotometria) do óleo,
supernadantes, e resíduos após as extracções com microondas.
As extracções com microondas foram efectuadas em ciclos de 8 minutos
atingindo uma temperatura de 200°C. Ambos os supern adantes e resíduos for
examinados pelo seu rendimento em massa, conteúdo e composição em
polissacarídeos e aminoácidos, conteúdo em óleo e capacidade antioxidante.
Os rendimentos obtidos por extracção com microondas atingiram 20-25% em
massa, da qual cerca de 41-63% são açucares solúveis em água. A
composição em polissacarídeos alterou-se do primeiro para o segundo ciclo de
extracção, sendo que as arabinogalactanas são preferencialmente extraídas
durante o primeiro ciclo, enquanto que no segundo ciclo se obtém uma mistura
de arabinogalactanas e galactomananas.
O resíduo de café insolúvel (79 %, w/w) continua rico em polissacarideos (46-
55% w/w), sendo enriquecido em glucose ao longo dos ciclos.
A maioria dos aminoácidos continuam no resíduo, mesmo após os tratamentos
com microondas. Também a composição permanece inalterada, com
excepção para as percentagens dos ácidos glutâmico e aspártico, cuja
quantidade aumenta significativamente após os tratamentos.
A maioria do óleo remanesce no resíduo após os tratamentos. Uma elevada
capacidade antioxidante (AOC) foi encontrada no óleo extraído do resíduo de
café inicial, supernadantes, e extractos de resíduo finais. O óleo extraído após
o primeiro ciclo de extracção apresenta uma diminuição da sua AOC quando
comparada com a actividade do resíduo inicial, sendo detectada uma redução
considerável após o segundo ciclo, ainda assim com valores superiores
quando comparados com os valores de AOC apresentados por amostras
comerciais de óleo de azeitona.
Todos os supernadantes apresentam uma AOC superior a qualquer um dos
resíduos, incluindo o resíduo inicial e os resíduos obtidos após os vários
tratamentos com microondas. Quando comparados com o resíduo inicial de
café antes de qualquer tratamento com microondas, ao qual corresponde uma
actividade de 15 gsoluto/ Lsolução, o supernadante obtido apos o primeiro ciclo de
extracção apresentou um AOC de 5 gsoluto /Lsolução, reduzindo a sua actividade
para metade após o segundo ciclo.
Foram identificados ~170 compostos no espaço de cabeça do óleo obtido a
partir do resíduo de café, incluindo furanos e pirazinas, compostos
identificados como sendo responsáveis pelo aroma semelhante a café.
Ainda no espaço de cabeça do óleo foram identificados novos compostos os
quais são: 1-metil-ciclopentanol; fenilacetaldeído; propanoato de 2-furano
metanol; acetato de 2-furano metanol, 2-acetil-3-metilpirazina; 1-etil-1Hpyrrole-
2-carboxaldeído; 2-pineno; (1S)-2,6,6-trimetil biciclo(3,1,1)heptano-2-
eno; p-xileno;1-fenil-etanona; 5-metil-2(3H)-furanona.The present work, studied the effect of microwave extraction on the chemical
composition of the coffee residue. The analysis of the coffee residue included:
sugars and amino-acids content (by GC-FID), fat content (by Soxhlet
extraction), coffee residue oil volatile composition (GCxGC), and the
antioxidant capacity (by spectrophotometry) of the oil, supernatants, and
residues after microwave extractions.
The microwave extractions were performed in two 8-minutes cycles reaching
200°C. Both supernatants and residues were examined for their mass yield,
polysaccharides and amino acids content and composition, fat content and
antioxidant capacity.
The microwave extraction yields about 20-25% of mass, of which 22-38% are
water soluble sugars. The polysaccharides composition changes from the first
to the second cycle, being the arabinogalactans preferentially extracted during
the first microwave cycle, and a mixture of arabinogalactans and
galactomannans extracted to supernatant during the second cycle.
The insoluble coffee residue (79 %, w/w) remains rich in polysaccharides (20-
39%, w/w), being enriched in glucose over the cycles.
Most of the amino acids remain in the residues, even after the microwave
treatments. The composition remains almost unchanged, with the exception for
the percentage of glutamic and aspartic acid, which rise significantly after the
treatments.
Most of the oil is also maintained in the residue after the treatments. The oil
extracted from the coffee initial residue, supernatant, and final residue extracts,
all have high antioxidant capacity (AOC). The oil obtained after the first cycle of
microwave extraction slightly lowered its AOC when compared to the initial
activity, while a considerably reduction was detected after the second cycle,
which is still higher that the AOC showed by commercial olive oil samples.
The supernatants all have higher AOC when compared to the residues, both
the initial as the ones after the microwave treatments. When compared to the
initial residue, which correspondent EC50 is 15 gsolute/Lsolution before microwave
extraction, the supernatant after the first microwave extraction cycle has an
AOC of 5 gsolute/Lsolution, reducing its activity to half after the second microwave
cycle.
In the headspace of the oil obtained from the coffee residue ~170 compounds
were identified, including furans and pyrazines, which are compounds identified
as being responsible for the coffee-like aroma. Among the new compounds,
which were found in head-space of coffee oil are: 1-methyl-cyclopentanol;
phenyl acetaldehyde; 2-furanmethanol, propanoate; 2-furanmethanol, acetate;
2-acetyl-3-methylpyrazine; 1-ethyl-1H-pyrrole-2carboxaldehyde; 2-pinene; (1S)-
2,6,6-trimethylbicyclo(3,1,1)hept-2-ene; p-xylene; 1-phenyl-ethanone; 5-methyl-
2(3H)-furanone
Cognitive and behavioural dysfunctions in a patient with progressive supranuclear palsy (PSP)
Models and measures to evaluate the effectiveness of funds utilization for scientific research and development of advanced technologies
The purpose of this report was to construct some alternative methods to estimate the effectiveness of investments in scientific research and development of advanced technologies, especially their long-term effects.
The Study Group decided to focus on the sub-problem of finding the relation between the spending on science and the quality of science itself. As a result, we have developed two independent methodologies. The most promising one is based on the theory of time-delay systems, which allows capturing effects of the time-lag between the use of funds and the results related to scientific work. Moreover, the methodology gives an opportunity to seek the optimal spending scenario that would fulfill some prescribed constraints (e.g. it would minimize costs and at the same time remain above a desired level of quality of science).
The second methodology is premised on Stochastic Frontier Analysis and it can be applied to determine the form of relation between the amount of financing and the results of scientific work. It offers considerable advantages for analyses of several forms of relation at once (production functions) and for a suitable choice of the best one.
Both methods are promising, however, additional work is necessary to apply them successfully to some real-life problems
Zielona herbata jako czynnik protekcyjny w profilaktyce i leczeniu wybranych chorób serca i naczyń
Challenging iatrogenic menopause : oncofertility programme in Poland : a single-centre experience
Introduction: Menopause is defined as a 12-month period of time when menstruation permanently ceases. In
some cases, menopause may be caused by external factors - for example gonadotoxic treatment that irreversibly
damages ovarian tissue leading to loss of its hormonal and reproductive function. Oncofertility is a discipline that
merges oncology and reproductive medicine, giving patients a chance to experience parenthood after gonadotoxic
treatment is finished.
Aim of the study: The purpose of the study is to present the implementation and first outcomes of the
Oncofertility Programme in the University Clinic of Endocrinological Gynaecology and Gynaecology, University
Hospital in Krakow, Poland.
Material and methods: Patients interested in fertility preservation have been consulted in the University Clinic
of Endocrinological Gynaecology and Gynaecology in Krakow since April 2016. Preliminary qualification to one of
the available methods (embryo cryopreservation, oocyte cryopreservation, ovarian tissue cryopreservation) was
conducted. Patients declaring a wish to join the programme were then referred to one of the three infertility treatment centres cooperating with the University Clinic, in order to undergo the chosen procedure.
Results: During a period of 24 months, 18 patients were consulted. The youngest consulted patient was 20 years
old, the oldest 39. Two years after the first consultation, a telephone survey among consulted patients was carried out
to verify whether the patients finally underwent oncofertility procedures, and to ask about their reproductive status.
Conclusions: The problem of fertility issues being inadequately addressed results in low referral rates to oncofertility programmes. Attempts to raise awareness of oncofertility possibilities among oncologists should be
undertaken because critically few patients are being referred to oncofertility centres
The effect of bottom sediments on the content of heavy metals in meadow soils
The objects of the study were grasslands situated along the watercourse that collect matter directly from surface runoff from the surrounding fields and ditches. Therefore, the chemical composition of the bottom sediments can be varied. The aim of the study was to determine the content of anthropogenic fractions of selected heavy metals in meadow soils where the material from the watercourse maintenance was stored. Soil samples were collected along the banks of the Witonia “A” Channel (soil with sediment), and 30 meters from the watercourse (soil without sediment). The pH of soils without sediment was in the range 6.2–6.6, whereas the soil with sediment had a pH >7.0. The content of organic matter was 5.7–31.5%. The concentration of anthropogenic fractions of elements was determined by atomic absorption spectrometry after extraction with a (1 + 4) HCl solution. The anthropogenic enrichment coefficients (AEC) calculated in relation to the geochemical background level, were within the range: 0.9–2.8 for Zn, 1.2–3.5 for Cu, 0.7–3.1 for Pb, 1.0–2.8 for Ni and 0.3–0.9 for Cd. The AEC values for lead, copper, cadmium and nickel were usually higher in samples without sediment. A significant correlation between the metal and organic content (R2 =0.7–0.9) was found. On two sites, the level of heavy metals under investigation shows a significant local influence from anthropogenic pressure
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