Short-run Macroeconomic Effects of Discretionary Fiscal Policy Changes

The standard Keynesian view of fiscal policy holds that in short-run fiscal adjustments (expansions) reduce (stimulate) aggregate demand and due to sticky wages, prices or other market rigidities, these demand shifts affect the factors of production and output. These conventional predictions have been challenged by the observation of episodes of perverse effects of fiscal policy – so called “non-Keynesian” effects. This paper reassess the short-run consequences of fiscal policy. We provide evidence that consumption reacts in a non-linear fashion to discretionary fiscal policy changes. The results of our estimations show that households tend to behave in non-Keynesian manner when the fiscal situation of a country is bad, i.e. when public debt or fiscal deficit is large, while Keynesian behavior dominates, when the fiscal situation is sound. Our results suggest that, similarly to OECD countries, consumption function does not react in linear fashion to changes in fiscal policy also in transition economies.fiscal policy, Non-Keynesian effects

Funkcjonowanie systemu informacyjnego rachunkowości w oparciu o koncepcję rachunku kosztów działań

The accounting information system is designed to provide information for the purposes of making decisions, and in accordance with the principle of rational management, this information should be prepared at the lowest possible cost. The accounting records, based on the applicable regulations, however, do not provide precise data on the costs related to accounting. Therefore, for this purpose, the methodology of activity-based costing can be used. The article characterizes strengths and weaknesses of applying the discussed approach to determining the costs of the operation of the accounting information system, and it also identified and described the processes and activities that are carried out in the examined system.System informacyjny rachunkowości ma za zadanie dostarczać informacji dla potrzeb podejmowania decyzji, przy czym – zgodnie z zasadą racjonalnego gospodarowania – informacje te powinny być przygotowane po najniższym możliwym koszcie. Ewidencja księgowa, oparta na obowiązujących przepisach, nie dostarcza jednak precyzyjnych danych na temat kosztów związanych z prowadzeniem rachunkowości. Dlatego w tym celu można wykorzystać metodykę rachunku kosztów działań. W artykule scharakteryzowano możliwości zastosowania omawianego podejścia do ustalenia kosztów funkcjonowania systemu informacyjnego rachunkowości, zidentyfikowano i opisano również procesy oraz działania, które są wykonywane w badanym systemie

Stosunek człowieka do zwierząt a koncepcja zrównoważonego rozwoju

The connection between the human and animals is neither the only nor the most important factor typical for the contemporary people. However, it is essential that for some decades it has been focusing attention of growing  group of  scientists and specialists of different fields, social workers and common people. Therefore, it should be stronger articulated in the conception of sustainable development. The aim of this article is to show the most characteristic relations between people and animals.Stosunek do zwierząt nie jest jedynym, ani najważniejszym czynnikiem charakteryzującym współczesnego człowieka. Jest jednak na tyle istotny, że od kilkudziesięciu lat przykuwa uwagę rosnącego grona naukowców, specjalistów różnych dziedzin, działaczy społecznych i zwykłych ludzi. Powinien zatem być w większym stopniu wyartykułowany w koncepcji zrównoważonego rozwoju. Celem artykułu jest przedstawienie najbardziej charakterystycznych relacji zachodzących między człowiekiem i zwierzęciem dawniej i obecnie oraz zastanowienie się, w jakim kierunku relacje te mogą zmieniać się w przyszłości dalekiej i bliskiej

Functional Significance of Gill Claudin Proteins in Rainbow Trout (Oncorhynchus mykiss) Osmoregulation

Claudin proteins, a key element of tight junction complexes, are known to control paracellular permeability. In euryhaline fish, changes in claudin abundance and localization are critical during salinity acclimation. In seawater, a leaky paracellular pathway that facilitates sodium extrusion is hypothesized to be controlled by claudin proteins. The aim of this study was to evaluate the role of Claudin-10c, -10d -10e and Claudin-30 in gill function in freshwater (FW) and seawater (SW) rainbow trout (Oncorhynchus mykiss). I examined mRNA and protein abundance along with cellular localization. A tissue distribution survey showed that all of the claudins studied were predominantly expressed in gill tissue. Transcript and protein expression of Claudin-10s was significantly up-regulated after SW transfer, while no difference in Claudin-30 expressions was observed. In accordance with these expression patterns, in silico prediction showed that Claudin-10s could form cation-selective pores and thus be critical to sodium secretion in SW. Claudin-30 is known as a resistance forming claudin and its insensitivity to salinity suggests an epithelial barrier function in both FW and SW gills. In addition, immunofluorescence microscopy revealed that Claudin-10s are localized in association with the ionocytes in SW. Expression of Claudin-30 was restricted to intermediate cells on the gill filament. This study also suggest that claudins expression may be influenced by combination of both genetic and environmental factors

Uczniowskie konsekwencje ulegania przez nauczycieli przemocy symbolicznej

The main aim of this study is to show – on the basis of teachers’ narratives – the consequences that a teacher’s succumbing to symbolic violence in the educational field has on the student. This goal is accompanied by the need to highlight how the surveyed teachers describe the logic of the operation of this field, how they see their own position in it and what they perceive as their obligations related to it, all of which influences the way the students function within it.Zasadniczym celem niniejszego opracowania jest pokazanie zrekonstruowanych (na podstawie nauczycielskich narracji) uczniowskich konsekwencji ulegania przez nauczycieli przemocy symbolicznej w edukacyjnym polu. Dążności tej towarzyszy konieczność naświetlenia, jak badane nauczycielki opisują logikę działania tego pola, jak odczytują własne w nim położenie oraz co postrzegają jako swoje powinności z nim związane, które nie pozostają bez konsekwencji dla funkcjonowania w nim uczniów

An Attempt to Increase the Communion Attendance at the Willowdale Seventh-day Adventist Church

Problem. Attendance at the Lord’s Supper is often lower or much lower than at the regular Sabbath services. The purpose of this project was to increase the attendance at the Lord’s Supper by generating a deeper understanding of this sacrament among a particular congregation. Method. My first task was to discover the perceptions of my members regarding the theology and the practice of the Lord’s Supper. A comprehensive survey was prepared and administered. The data was collected and analyzed as reported in Part One. The empirical data show a number of factors that contribute to low attendance at the Lord’s Table: lack of understanding of the theological significance of the Lord’s Supper, feeling unworthy, having unresolved differences with fellow believers, and feeling uncomfortable about foot washing. Once I discovered the issues in the empirical data that contribute to low attendance I turned to study the Scriptures, the writings of Ellen G. White and other non-Adventist literature in order to write four studies on the Lord’s Supper which appear in Part Two of this report. Results. Four sermons, informed by the preceding studies were then prepared. The sequel of the four sermons preached showed in the results of a second survey that preaching does have an effect on those in attendance at church. However, changes in attitude are a slow process. For those on the fringes of church fellowship, there is great need for pastoral visits and attention. The whole experiment indicated that the solution to the problem of low attendance lies in better preparation of baptismal candidates, education, home visitation, and some more education through the spoken and written word in the official church papers. Conclusions. Through the life, death and resurrection of Jesus, God has reconciled humanity to himself. By his word God calls us into a new relationship with himself--a relationship that is inaugurated by baptism into Christ and nurtured through his Word and deepened through regular participation in the Lord’s Supper. That relationship expresses itself in a life of faith and loving service. When God’s people are gathered at the Lord’s Table to commemorate this redemptive act, Christ makes effective among them the benefits of his victory and elicits their response of faith, thanksgiving, and self-surrender. Christ, through the Holy Spirit, is present to build up his church, to strengthen its fellowship and to further its mission. In the celebration of the Lord’s Supper, we proclaim the Lord’s death until he comes in the clouds of heaven. We look back with thanksgiving to what Christ has accomplished for us on the cross, commune with him at the Table, and look forward to his final Parousia. This project demonstrates that by educating the membership regarding the value of participation in the sacrament, the attendance can be increased and stay at that level while making participation in the sacrament more meaningful to all in the church

Enamel extensions on deciduous teeth- an example on late medieval archaeological sample in Bosnia and Herzegovina

Description of morphological dental traits is an important concept within dental anthropology. The aim of this paper is to describe the case of occurrence of the enamel extensions in deciduous teeth in archaeological sample. The case of occurrence of enamel extensions on deciduous teeth from late medieval child’s skeletal remains is reported, along with other relevant data. Conclusion is that this might be the first such case described in medieval Bosnian archaeological population

Global aspects of security environment — the ‘One Belt, One Road’ project

Motivation: The security environment is evolving globally and more attention is given for other than military threats. They are major concern related to internal and external security of any country as their nature is complex and it is evolving crossing national borders. Globalization is one of processes enabling freedom of operations for criminal, terrorist and other dangerous movements endangering security environment and economy. The ‘One Belt, One Road’ concept, promoted by China, is vulnerable for attacks along land and sea legs. To face threats an international cooperation of involved countries must create opportunities to counter all illegal acts.Aim: The aim of the paper is to study security threats influencing security of economy processes by analysing the ‘One Belt, One Road’ concept. In the paper theoretical methods have been adopted.Results: The research allowed drawing conclusions related to ways of overcoming the threats toward supply chains caused by evolving security environment based on the risks related to the ‘One Belt, One Road’ concept

PRECISE VERBAL FEEDBACK MAY EXPEDITE THE ATTAINMENT OF STANDING LONG JUMP ACCURACY IN WOMEN

The purpose of this study was to determine whether the precision of verbal feedback affected the accuracy of a standing long jump performance. Sixty-eight female participants (M age=21.44±1.01) were randomly assigned to two experimental groups. In total, each subject performed nine jumps at three distances, i.e. 50 cm (3 trials), 75 cm (3 trials) and 100 cm (3 trials). Group 2 performed jumps in a reverse order. During the task execution, the study participants received verbal feedback at different levels of precision (no feedback; information that the jump was either: too far, close, or correct; information about the distance in centimetres). The results of statistical analysis indicated that the speed of changes in jump accuracy depended on the precision of verbal feedback. The difference between an actual jump result and a target result increased proportionally with jump length. With a large number of trials, verbal feedback accuracy does not affect significantly the precision of women’s long jump performance. However, when the high accuracy of task performance needs to be obtained quickly, feedback ought to define the exact difference between the target and the actual jump results. The current findings also indicate that providing no feedback does not contribute to improving motor task performance accuracy