20 research outputs found
Identification of genes differentially expressed in T cells following stimulation with the chemokines CXCL12 and CXCL10
BACKGROUND: Chemokines are involved in many biological activities ranging from leukocyte differentiation to neuronal morphogenesis. Despite numerous reports describing chemokine function, little is known about the molecular changes induced by cytokines. METHODS: We have isolated and identified by differential display analysis 182 differentially expressed cDNAs from CXCR3-transfected Jurkat T cells following treatment with CXCL12 or CXCL10. These chemokine-modulated genes were further verified using quantitative RT-PCR and Western blot analysis. RESULTS: One hundred and forty-six of the cDNAs were successfully cloned, sequenced, and identified by BLAST. Following removal of redundant and non-informative clones, seventeen mRNAs were found to be differentially expressed post treatment with either chemokine ligand with several representing known genes with established functions. Twenty-one genes were upregulated in these transfected Jurkat cells following both CXCL12 and CXCL10, four genes displayed a discordant response and seven genes were downregulated upon treatment with either chemokine. Identified genes include geminin (GEM), thioredoxin (TXN), DEAD/H box polypeptide 1 (DDX1), growth hormone inducible transmembrane protein (GHITM), and transcription elongation regulator 1 (TCERG1). Subsequent analysis of several of these genes using semi-quantitative PCR and western blot analysis confirmed their differential expression post ligand treatment. CONCLUSIONS: Together, these results provide insight into chemokine-induced gene activation and identify potentially novel functions for known genes in chemokine biology
Europeanization and Active Labour Market Policies in Croatia and Slovenia
Rad analizira utjecaj procesa europeizacije na nacionalne politike zapošljavanja. Politika
zapošljavanja jedna je od javnih politika Europske unije kod kojih je nadležnost podijeljena
između Europske unije i država članica. S obzirom da ne postoji zajednička politika
zapošljavanja na razini Unije, već je veći dio odgovornosti u rukama država članica,
implementacija specifičnih preporuka razlikuje se od države do države. Preporuke se većinom
odnose na smanjenje nezaposlenosti, usmjeravanje na aktivne politike zapošljavanja, te
istodobna sigurnost i fleksibilnost tržišta rada kroz koncept fleksigurnosti. U radu je analiziran
utjecaj europeizacije na politike zapošljavanja u Hrvatskoj i Sloveniji. Razvoj politike
zapošljavanja u obje države bio je obilježen najprije procesom tranzicije na koji se nadovezao
proces europeizacije. Iako je proces europeizacije pozitivno utjecao na razvoj politike
zapošljavanja u obje države, taj proces i dalje nije završen te i dalje postoji prostor za napredak
prvenstveno u suzbijanju problema nezaposlenosti mladih te dugotrajne nezaposlenosti.The paper analyzes the impact of the Europeanization process on national employment policy.
Employment policy is one of the EU public policies in which there is shared competence
between the EU and the Member States. The implementation of specific recommendations
varies among countries, as there is no common employment policy at EU level and most of the
responsibility lies with national governments. The recommendations mostly relate to reducing
unemployment, focusing on active labour market policies, and simultaneous security and labor
market flexibility through the concept of flexicurity. Analized countries are Croatia and
Slovenia. The development of employment policy in both countries was influenced by the
process of democratic transition, which was followed by the process of Europeanization.
Although the process of Europeanization has had a positive impact on the development of
employment policy in both countries, the process is still incomplete and there is still room for
improvement primarly in combating the problem of youth unemployment and long-term
unemployment
Europeanization and Active Labour Market Policies in Croatia and Slovenia
Rad analizira utjecaj procesa europeizacije na nacionalne politike zapošljavanja. Politika
zapošljavanja jedna je od javnih politika Europske unije kod kojih je nadležnost podijeljena
između Europske unije i država članica. S obzirom da ne postoji zajednička politika
zapošljavanja na razini Unije, već je veći dio odgovornosti u rukama država članica,
implementacija specifičnih preporuka razlikuje se od države do države. Preporuke se većinom
odnose na smanjenje nezaposlenosti, usmjeravanje na aktivne politike zapošljavanja, te
istodobna sigurnost i fleksibilnost tržišta rada kroz koncept fleksigurnosti. U radu je analiziran
utjecaj europeizacije na politike zapošljavanja u Hrvatskoj i Sloveniji. Razvoj politike
zapošljavanja u obje države bio je obilježen najprije procesom tranzicije na koji se nadovezao
proces europeizacije. Iako je proces europeizacije pozitivno utjecao na razvoj politike
zapošljavanja u obje države, taj proces i dalje nije završen te i dalje postoji prostor za napredak
prvenstveno u suzbijanju problema nezaposlenosti mladih te dugotrajne nezaposlenosti.The paper analyzes the impact of the Europeanization process on national employment policy.
Employment policy is one of the EU public policies in which there is shared competence
between the EU and the Member States. The implementation of specific recommendations
varies among countries, as there is no common employment policy at EU level and most of the
responsibility lies with national governments. The recommendations mostly relate to reducing
unemployment, focusing on active labour market policies, and simultaneous security and labor
market flexibility through the concept of flexicurity. Analized countries are Croatia and
Slovenia. The development of employment policy in both countries was influenced by the
process of democratic transition, which was followed by the process of Europeanization.
Although the process of Europeanization has had a positive impact on the development of
employment policy in both countries, the process is still incomplete and there is still room for
improvement primarly in combating the problem of youth unemployment and long-term
unemployment
COCONNECTIVITY AND DIVERSITY BETWEEN CRAFTSMEN AND ENTERPRENEURS ACCOUNTING
Cilj ovog diplomskog rada je definirati i objasniti specifičnosti računovodstva obrtnika i računovodstva poduzetnika te temeljem iznesenih činjenica definirati i objasniti povezanost i razlike između navedena dva oblika računovodstva.
Rad se bazira na teorijskoj analizi računovodstva obrtnika koji se mogu nalaziti u sustavu poreza na dohodak ili u sustavu poreza na dobit. Obrtnici obveznici poreza na dohodak znatno češće se susreću u praksi od obrtnika u sustavu na dobit, pa je veći naglasak stavljen upravo na obrtnike u sustavu poreza na dohodak. Pored obrtnika obveznika poreza na dohodak, u radu je spomenuto i paušalno oporezivanje obrtnika, kao i uloga sustava poreza na dodanu vrijednost u njihovu poslovanju. U radu su navedene i vrste obrta koje djeluju u Hrvatskoj. Poslovanje obrtnika određeno je brojnim zakonima koji, između ostalog, određuju i poslovne knjige obrtnika.
Rad se bazira i na teorijskoj analizi računovodstva poduzetnika koji su uvijek obveznici poreza na dobit te se najčešće nalaze u sustavu poreza na dodanu vrijednost. Iako se u Hrvatskoj razlikuje nekoliko vrsta pravno ustrojbenih oblika poslovanja, najčešći pravno ustrojbeni oblici su dioničko društvo, društvo s ograničenom odgovornošću i jednostavno trgovačko društvo s ograničenom odgovornošću. U radu su navedeni normativni oblici regulacije poslovanja poduzeća te je pojašnjen utjecaj regulatora na poslovanje samih poduzeća. Nabrojane su i poslovne knjige i financijski izvještaji koje poduzeća obavezno vode i izrađuju za određeno obračunsko razdoblje.
Temeljem iznesenih činjenica o računovodstvu obrtnika i računovodstvu poduzetnika, u radu su navedeni i određeni zaključci kojima se obrazlažu povezanosti i razlike između računovodstva obrtnika i računovodstva poduzetnika.The aim of this final paper is to define and explain the specifics of accounting of craftsmen and accounting of entrepreneurs and based on the presented facts to define and explain the relationship and differences between these two forms of accounting.
The paper is based on a theoretical analysis of the accounting of craftsmen who may be in the system of income tax or in the system of profit tax. Craftsmen liable for income tax are much more common in practice than craftsmen in the profit system, so more emphasis is placed on craftsmen in the income tax system. In addition to craftsmen liable to pay income tax, the paper also mentions the flat-rate taxation of craftsmen, as well as the role of the value added tax system in their business. The paper also lists the types of crafts that operate in Croatia. The business of craftsmen is determined by a number of laws which, among other things, determine the business books of craftsmen.
The paper is also based on a theoretical analysis of the accounting of entrepreneurs who are always subject to corporate income tax and are most often in the value added tax system. Although in Croatia we distinguish several types of legal organizational forms of business, the most common legal organizational forms are a joint stock company, a limited liability company and a simple limited liability company. The paper presents normative forms of regulation of company operations and explains the influence of regulators on the operations of companies themselves. The business books and financial statements that companies are required to keep and prepare for a certain accounting period are also listed.
Based on the presented facts on the accounting of craftsmen and the accounting of entrepreneurs, the paper also states certain conclusions that explain the connections and differences between the accounting of craftsmen and the accounting of entrepreneurs
Europeanization and Active Labour Market Policies in Croatia and Slovenia
Rad analizira utjecaj procesa europeizacije na nacionalne politike zapošljavanja. Politika
zapošljavanja jedna je od javnih politika Europske unije kod kojih je nadležnost podijeljena
između Europske unije i država članica. S obzirom da ne postoji zajednička politika
zapošljavanja na razini Unije, već je veći dio odgovornosti u rukama država članica,
implementacija specifičnih preporuka razlikuje se od države do države. Preporuke se većinom
odnose na smanjenje nezaposlenosti, usmjeravanje na aktivne politike zapošljavanja, te
istodobna sigurnost i fleksibilnost tržišta rada kroz koncept fleksigurnosti. U radu je analiziran
utjecaj europeizacije na politike zapošljavanja u Hrvatskoj i Sloveniji. Razvoj politike
zapošljavanja u obje države bio je obilježen najprije procesom tranzicije na koji se nadovezao
proces europeizacije. Iako je proces europeizacije pozitivno utjecao na razvoj politike
zapošljavanja u obje države, taj proces i dalje nije završen te i dalje postoji prostor za napredak
prvenstveno u suzbijanju problema nezaposlenosti mladih te dugotrajne nezaposlenosti.The paper analyzes the impact of the Europeanization process on national employment policy.
Employment policy is one of the EU public policies in which there is shared competence
between the EU and the Member States. The implementation of specific recommendations
varies among countries, as there is no common employment policy at EU level and most of the
responsibility lies with national governments. The recommendations mostly relate to reducing
unemployment, focusing on active labour market policies, and simultaneous security and labor
market flexibility through the concept of flexicurity. Analized countries are Croatia and
Slovenia. The development of employment policy in both countries was influenced by the
process of democratic transition, which was followed by the process of Europeanization.
Although the process of Europeanization has had a positive impact on the development of
employment policy in both countries, the process is still incomplete and there is still room for
improvement primarly in combating the problem of youth unemployment and long-term
unemployment
COCONNECTIVITY AND DIVERSITY BETWEEN CRAFTSMEN AND ENTERPRENEURS ACCOUNTING
Cilj ovog diplomskog rada je definirati i objasniti specifičnosti računovodstva obrtnika i računovodstva poduzetnika te temeljem iznesenih činjenica definirati i objasniti povezanost i razlike između navedena dva oblika računovodstva.
Rad se bazira na teorijskoj analizi računovodstva obrtnika koji se mogu nalaziti u sustavu poreza na dohodak ili u sustavu poreza na dobit. Obrtnici obveznici poreza na dohodak znatno češće se susreću u praksi od obrtnika u sustavu na dobit, pa je veći naglasak stavljen upravo na obrtnike u sustavu poreza na dohodak. Pored obrtnika obveznika poreza na dohodak, u radu je spomenuto i paušalno oporezivanje obrtnika, kao i uloga sustava poreza na dodanu vrijednost u njihovu poslovanju. U radu su navedene i vrste obrta koje djeluju u Hrvatskoj. Poslovanje obrtnika određeno je brojnim zakonima koji, između ostalog, određuju i poslovne knjige obrtnika.
Rad se bazira i na teorijskoj analizi računovodstva poduzetnika koji su uvijek obveznici poreza na dobit te se najčešće nalaze u sustavu poreza na dodanu vrijednost. Iako se u Hrvatskoj razlikuje nekoliko vrsta pravno ustrojbenih oblika poslovanja, najčešći pravno ustrojbeni oblici su dioničko društvo, društvo s ograničenom odgovornošću i jednostavno trgovačko društvo s ograničenom odgovornošću. U radu su navedeni normativni oblici regulacije poslovanja poduzeća te je pojašnjen utjecaj regulatora na poslovanje samih poduzeća. Nabrojane su i poslovne knjige i financijski izvještaji koje poduzeća obavezno vode i izrađuju za određeno obračunsko razdoblje.
Temeljem iznesenih činjenica o računovodstvu obrtnika i računovodstvu poduzetnika, u radu su navedeni i određeni zaključci kojima se obrazlažu povezanosti i razlike između računovodstva obrtnika i računovodstva poduzetnika.The aim of this final paper is to define and explain the specifics of accounting of craftsmen and accounting of entrepreneurs and based on the presented facts to define and explain the relationship and differences between these two forms of accounting.
The paper is based on a theoretical analysis of the accounting of craftsmen who may be in the system of income tax or in the system of profit tax. Craftsmen liable for income tax are much more common in practice than craftsmen in the profit system, so more emphasis is placed on craftsmen in the income tax system. In addition to craftsmen liable to pay income tax, the paper also mentions the flat-rate taxation of craftsmen, as well as the role of the value added tax system in their business. The paper also lists the types of crafts that operate in Croatia. The business of craftsmen is determined by a number of laws which, among other things, determine the business books of craftsmen.
The paper is also based on a theoretical analysis of the accounting of entrepreneurs who are always subject to corporate income tax and are most often in the value added tax system. Although in Croatia we distinguish several types of legal organizational forms of business, the most common legal organizational forms are a joint stock company, a limited liability company and a simple limited liability company. The paper presents normative forms of regulation of company operations and explains the influence of regulators on the operations of companies themselves. The business books and financial statements that companies are required to keep and prepare for a certain accounting period are also listed.
Based on the presented facts on the accounting of craftsmen and the accounting of entrepreneurs, the paper also states certain conclusions that explain the connections and differences between the accounting of craftsmen and the accounting of entrepreneurs
COCONNECTIVITY AND DIVERSITY BETWEEN CRAFTSMEN AND ENTERPRENEURS ACCOUNTING
Cilj ovog diplomskog rada je definirati i objasniti specifičnosti računovodstva obrtnika i računovodstva poduzetnika te temeljem iznesenih činjenica definirati i objasniti povezanost i razlike između navedena dva oblika računovodstva.
Rad se bazira na teorijskoj analizi računovodstva obrtnika koji se mogu nalaziti u sustavu poreza na dohodak ili u sustavu poreza na dobit. Obrtnici obveznici poreza na dohodak znatno češće se susreću u praksi od obrtnika u sustavu na dobit, pa je veći naglasak stavljen upravo na obrtnike u sustavu poreza na dohodak. Pored obrtnika obveznika poreza na dohodak, u radu je spomenuto i paušalno oporezivanje obrtnika, kao i uloga sustava poreza na dodanu vrijednost u njihovu poslovanju. U radu su navedene i vrste obrta koje djeluju u Hrvatskoj. Poslovanje obrtnika određeno je brojnim zakonima koji, između ostalog, određuju i poslovne knjige obrtnika.
Rad se bazira i na teorijskoj analizi računovodstva poduzetnika koji su uvijek obveznici poreza na dobit te se najčešće nalaze u sustavu poreza na dodanu vrijednost. Iako se u Hrvatskoj razlikuje nekoliko vrsta pravno ustrojbenih oblika poslovanja, najčešći pravno ustrojbeni oblici su dioničko društvo, društvo s ograničenom odgovornošću i jednostavno trgovačko društvo s ograničenom odgovornošću. U radu su navedeni normativni oblici regulacije poslovanja poduzeća te je pojašnjen utjecaj regulatora na poslovanje samih poduzeća. Nabrojane su i poslovne knjige i financijski izvještaji koje poduzeća obavezno vode i izrađuju za određeno obračunsko razdoblje.
Temeljem iznesenih činjenica o računovodstvu obrtnika i računovodstvu poduzetnika, u radu su navedeni i određeni zaključci kojima se obrazlažu povezanosti i razlike između računovodstva obrtnika i računovodstva poduzetnika.The aim of this final paper is to define and explain the specifics of accounting of craftsmen and accounting of entrepreneurs and based on the presented facts to define and explain the relationship and differences between these two forms of accounting.
The paper is based on a theoretical analysis of the accounting of craftsmen who may be in the system of income tax or in the system of profit tax. Craftsmen liable for income tax are much more common in practice than craftsmen in the profit system, so more emphasis is placed on craftsmen in the income tax system. In addition to craftsmen liable to pay income tax, the paper also mentions the flat-rate taxation of craftsmen, as well as the role of the value added tax system in their business. The paper also lists the types of crafts that operate in Croatia. The business of craftsmen is determined by a number of laws which, among other things, determine the business books of craftsmen.
The paper is also based on a theoretical analysis of the accounting of entrepreneurs who are always subject to corporate income tax and are most often in the value added tax system. Although in Croatia we distinguish several types of legal organizational forms of business, the most common legal organizational forms are a joint stock company, a limited liability company and a simple limited liability company. The paper presents normative forms of regulation of company operations and explains the influence of regulators on the operations of companies themselves. The business books and financial statements that companies are required to keep and prepare for a certain accounting period are also listed.
Based on the presented facts on the accounting of craftsmen and the accounting of entrepreneurs, the paper also states certain conclusions that explain the connections and differences between the accounting of craftsmen and the accounting of entrepreneurs
Transcriptome analysis of murine thymocytes reveals age-associated changes in thymic gene expression
The decline in adaptive immunity, naïve T-cell output and a contraction in the peripheral T cell receptor (TCR) repertoire with age are largely attributable to thymic involution and the loss of critical cytokines and hormones within the thymic microenvironment. To assess the molecular changes associated with this loss of thymic function, we used cDNA microarray analyses to examine the transcriptomes of thymocytes from mice of various ages ranging from very young (1 month) to very old (24 months). Genes associated with various biological and molecular processes including oxidative phosphorylation, T- and B- cell receptor signaling and antigen presentation were observed to significantly change with thymocyte age. These include several immunoglobulin chains, chemokine and ribosomal proteins, annexin A2, vav 1 and several S100 signaling proteins. The increased expression of immunoglobulin genes in aged thymocytes could be attributed to the thymic B cells which were found to be actively producing IgG and IgM antibodies. Upon further examination, we found that purified thymic T cells derived from aged but not young thymi also exhibited IgM on their cell surface suggesting the possible presence of auto-antibodies on the surface thymocytes with advancing age. These studies provide valuable insight into the cellular and molecular mechanisms associated with thymic aging.</p