O potrzebie zmian w ordynacji podatkowej

HENRYK DZWONKOWSKI – profesor doktor habilitowany nauk prawnych, Kierownik Katedry Prawa Finansowego na Wydziale Prawa i Administracji Uniwersytetu Łódzkiego; specjalista Biura Analiz Sejmowych Kancelarii Sejmu; adwokat, doradca podatkowy313

Koncepcja budowy Ordynacji podatkowej w układzie funkcjonalnym (zarys)

Artykuł przedstawia koncepcję budowy Ordynacji podatkowej w układzie funkcjonalnym, w ramach modyfikacji dotychczasowych przepisów prawnych. Zasadnicza różnica ma polegać na radykalnym uproszczeniu, a w konsekwencji poprawie w stosowaniu przepisów Ordynacji podatkowej.Publikacja dofinansowana przez Urząd Miasta Łodzi; Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00

Development of a Low-Cost Arduino-Based Sonde for Coastal Applications

This project addresses the need for an expansion in the monitoring of marine environments by providing a detailed description of a low cost, robust, user friendly sonde, built on Arduino Mega 2560 (Mega) and Arduino Uno (Uno) platforms. The sonde can be made without specialized tools or training and can be easily modified to meet individual application requirements. The platform allows for internal logging of multiple parameters of which conductivity, temperature, and GPS position are demonstrated. Two design configurations for different coastal hydrographic applications are highlighted to show the robust and versatile nature of this sensor platform. The initial sonde design was intended for use on a Lagrangian style surface drifter that recorded measurements of temperature; salinity; and position for a deployment duration of less than 24 h. Functional testing of the sensor consisted of a 55 h comparison with a regularly maintained water quality sensor (i.e., YSI 6600 sonde) in Mobile Bay, AL. The temperature and salinity data were highly correlated and had acceptable RMS errors of 0.154 degrees C and 1.35 psu for the environmental conditions. A second application using the sonde platform was designed for longer duration (~3–4 weeks); subsurface (1.5–4.0 m depths) deployment, moored to permanent structures. Design alterations reflected an emphasis on minimizing power consumption, which included the elimination of the GPS capabilities, increased battery capacity, and power-saving software modifications. The sonde designs presented serve as templates that will expand the hydrographic measurement capabilities of ocean scientists, students, and teachers

Изменчивость древесины 50-летней обыкновенной сосны (Pínus sylvestris L.) польских генетических популяций

The paper presents the preliminary results of the study on the properties of 50-year-old pine trees of selected genetic origins obtained on the provenance surface located in Rogów (Poland). Studies refer to the physical and technical properties of wood, incremental, immune and other botanical and anatomical properties of wood, needles, seeds. So far examined 3 populations differ in eccentricity of the core and the proportion of hardwood and sapwood in the tree stem. The largest increase in thickness is deposited in the eastern direction, while the highest proportion of hardwoods in tree trunks is found at about 4-6 m heigh

Nieradykalne (oszczędzające) operacje guzów nadnerczy

Currently, laparoscopic adrenalectomy is seen as more than just the preferred method, in fact as a routine procedure, always bearing in mind, however, the developed restraints on its usage. The size of the tumour, recurrent disease, and the existing invasive process all remain factors which determine the indications for operation. The situation is similar in cases of qualifying for sparing (non-radical) operations on adrenal glands. The basic challenge in terms of qualification, choice of technique and the range of operation of adrenal lesions remains: obtaining a reliable preoperative diagnosis, the localisation of lesions including their ectopic location, the evaluation of the imaging phenotype, as well as a proper pre-surgical preparation. Maintaining one third of properly vascularised adrenal mass allows one to avoid a substitutive therapy, with the possible necessity of its application in stressful situations. The first partial adrenalectomy has been conducted on a patient with a bilateral pheochromocytoma, in order to retain the glucocorticoid adrenal functions. The recommendations for its administration remain: hereditary pheochromocytoma of at least 2cm diameter, unilateral adenoma of at least 5cm diameter in Cushing’s syndrome without any concomitant lesions in the oposite adrenal gland, and unilateral adenoma in Conn’s syndrome. It seems that non-radical resection should always be considered for patients at risk of bilateral adrenalectomy in cases of concomitant lesions in both adrenals. Obecnie adrenalektomia laparoskopowa traktowana jest już nie tylko jako metoda preferowana, lecz jako postępowanie rutynowe, jednak przy zachowaniu wypracowanych ograniczeń do jej zastosowania. Wielkość guza, zmiany nawrotowe, istniejący proces inwazyjny pozostają czynnikami warunkującymi wskazania do jej wykonania. Podobnie jest w kwalifikacji do operacji oszczędzających (nieradykalnych) na nadnerczach. Podstawową kwestią w kwalifikacji, doborze wyboru techniki i zakresu operacji zmian nadnerczowych pozostaje: pewność przedoperacyjnego rozpoznania, lokalizacja zmian łącznie z ekotopowym ich położeniem, ocena obrazowego fenotypu jak również właściwe przygotowanie przedoperacyjne. Zachowanie 1/3 dobrze unaczynionej masy nadnerczy pozwala na uniknięcie terapii substytucyjnej z możliwą koniecznością jej zastosowania w sytuacjach stresowych. Pierwszą częściową adrenalektomię wykonano u chorego z obustronnym guzem chromochłonnym dla utrzymania czynności glikokortykostroidowej nadnerczy. Wskazaniami do jej wykonania pozostają: guz chromochłonny uwarunkowany dziedzicznie o średnicy 2 cm, jednostronny gruczolak o średnicy ≥ 5 cm w zespole Cushinga bez współistniejących zmian w drugim nadnerczu, jednostronny gruczolak w zespole Conna. Wydaje się, że nieradykalna resekcja powinna być zawsze rozważana u chorych zagrożonych obustronną adrenalektomią w przypadkach współistnienia zmian w obu nadnerczach

Quaternion Feistel Cipher with an In nite Key SpaceBased on Quaterni on Julia Sets, Journal of Telecommunications and Information Technology, 2015, nr 4

In this paper Quaternion Feistel Cipher (QFC) with an infinite key space based on quaternion Julia sets is proposed. The basic structure of the algorithm is based on the scheme proposed in 2012 by Sastry and Kumar. The proposed algorithm uses special properties of quaternions to perform rotations of data sequences in 3D space for each of the cipher rounds. It also uses Julia sets to form an infinite key space. The plaintext is divided into two square matrices of equal size and written using Lipschitz quaternions. A modular arithmetic was implemented for operations with quaternions. A computer-based analysis has been carried out and obtained results are shown at the end of this paper

Compounding impact of severe weather events fuels marine heatwave in the coastal ocean

© The Author(s), 2020. This article is distributed under the terms of the Creative Commons Attribution License. The definitive version was published in Dzwonkowski, B., Coogan, J., Fournier, S., Lockridge, G., Park, K., & Lee, T. Compounding impact of severe weather events fuels marine heatwave in the coastal ocean. Nature Communications, 11(1), (2020): 4623, doi:10.1038/s41467-020-18339-2.Exposure to extreme events is a major concern in coastal regions where growing human populations and stressed natural ecosystems are at significant risk to such phenomena. However, the complex sequence of processes that transform an event from notable to extreme can be challenging to identify and hence, limit forecast abilities. Here, we show an extreme heat content event (i.e., a marine heatwave) in coastal waters of the northern Gulf of Mexico resulted from compounding effects of a tropical storm followed by an atmospheric heatwave. This newly identified process of generating extreme ocean temperatures occurred prior to landfall of Hurricane Michael during October of 2018 and, as critical contributor to storm intensity, likely contributed to the subsequent extreme hurricane. This pattern of compounding processes will also exacerbate other environmental problems in temperature-sensitive ecosystems (e.g., coral bleaching, hypoxia) and is expected to have expanding impacts under global warming predictions.This work would not have been possible without the help of the Tech Support Group at the Dauphin Island Sea Lab. A portion of this work was conducted at the Jet Propulsion Laboratory, California Institute of Technology, under contract with NASA. This research was made possible by the NOAA RESTORE Science Program (NA17NOS4510101 and NA19NOS4510194) and NOAA NGI NMFS Regional Collaboration Network (18-NGI3-61)

Distributions of Sharks across a Continental Shelf in the Northern Gulf of Mexico

Declines in shark populations have sparked researchers and fishery managers to investigate more prudent approaches to the conservation of these fish. As managers strive to improve data collection for stock assessment, fisheries-independent surveys have expanded to include data-deficient areas such as coastal regions. To that end, a catch series from a nearshore survey off Alabama was combined with data from a concurrent offshore survey with identical methodology to examine the depth use of sharks across the continental shelf (2–366 m). The combined data set contained 22 species of sharks collected from 1995 to 2008: 21 species in the offshore data set (1995–2008) and 12 species in the nearshore data set (2006–2008). Depth was a significant factor determining species’ distributions, primarily for Atlantic sharpnose Rhizoprionodon terraenovae, blacknose Carcharhinus acronotus, and blacktip C. limbatus sharks. Blacknose sharks had the highest catch per unit effort (CPUE) in the middepth stratum (10–30 m), blacktip sharks had consistently higher CPUE in the shallow depth stratum (,10 m), and Atlantic sharpnose sharks showed high abundance throughout both the shallow and mid-depth strata. Length frequency and sex ratio analyses suggest that Atlantic sharpnose and blacknose sharks are using waters greater than 30 m deep for parturition, whereas adult blacktip sharks are probably using shallow waters for parturition. Our abundance patterns illustrate a continuum of depth use across the inner continental shelf. Surveys that do not encompass the entirety of this ecosystem fail to accurately characterize the distributions of these important predators

Environmental Influences on Juvenile Fish Abundances in a River-Dominated Coastal System

We investigated the influence of climatic and environmental factors on variations in juvenile abundances of marine fishes in a river-dominated coastal system of the north-central Gulf of Mexico, where an elevated primary productivity sustains fisheries of high economic importance. Fish were collected monthly with an otter trawl at three stations near Mobile Bay from 1982 to 2007. Fish sizes were used to isolate juvenile stages within the data set, and monthly patterns in juvenile fish abundance and size were then used to identify seasonal peaks for each species. The average numbers of juvenile fish collected during these seasonal peaks in each year were used as indices of annual juvenile abundances and were related to corresponding seasonal averages of selected environmental factors via a combination of principal components analysis and co-inertia analysis. Factors contributing the most to explain interannual variations in juvenile fish abundances were river discharge and water temperature during early spring–early summer, wind speed and North Atlantic Oscillation index during late fall–winter, and atmospheric pressure and wind speed during summer–fall. For example, juvenile abundances of southern kingfish Menticirrhus americanus during summer–fall were positively associated with atmospheric pressure and negatively associated with wind speed during this period. Southern kingfish juvenile abundances during late fall–winter were also negatively associated with wind speed during the same period and were positively associated with river discharge during early spring–early summer. Juvenile abundances of the Atlantic croaker Micropogonias undulatus during early spring–early summer were negatively associated with river discharge and North Atlantic Oscillation during late fall–winter. Overall, the importance of river discharge for many of the species examined emphasizes the major role of watershed processes for marine fisheries production in coastal waters of the north-central Gulf of Mexico