Krajowa Administracja Skarbowa – propozycja konsolidacji aparatu skarbowego a uszczelnienie systemu podatkowego

The article analyses bank levy both from the economic as well as legal perspective. Due to the fact that this tax solution has been applicable from 1 February 2016, its origin and previous projects are also presented, which illustrates the development of taxation of the banking sector in Poland that has been happening over the past dozen or more years. The bank levy is applicable in many European Union Member States and thus this paper contains a comprehensive comparative analysis of relevant solutions adopted in various states, which allows to see the similarities and differences between them. The paper is also concerned with the consequences that the bank levy has brought about in Poland. Analysis of its flaws makes it possible to propose changes as well, which would make the provisions of the law more precise. The bank levy applicable in Poland has also undergone analysis through the prism of tax avoidance. Mechanisms that might encourage tax avoidance, which might certainly impair the effectiveness of this tax, have been delineated.Artykuł poświęcony jest ocenie koncepcji reformy administracji skarbowej, zawartej w poselskim projekcie ustawy o Krajowej Administracji Skarbowej (druk nr 826). Została ona dokonana w odniesieniu do zasadniczych problemów, które – moim zdaniem - dotykają polski aparat skarbowy, a więc: powierzenie temu samemu organowi kierownictwa w zakresie kształtowania systemu podatkowego oraz wykonywania publicznej działalności państwa w zakresie prawa podatkowego, ukształtowanie aparatu wykonawczego według kryterium rodzaju podatku, nie zaś realizowanych funkcji, nałożenie na administrację skarbową szeregu zadań nie związanych z podatkami, brak ustawowo określonych zasad finansowania administracji skarbowej oraz powiązania wydatków z realizowanymi przez nią zadaniami, brak polityki pracowniczej

A Risk Assessment Architecture for Enhanced Engine Operation

On very rare occasions, in-flight emergencies have occurred that required the pilot to utilize the aircraft's capabilities to the fullest extent possible, sometimes using actuators in ways for which they were not intended. For instance, when flight control has been lost due to damage to the hydraulic systems, pilots have had to use engine thrust to maneuver the plane to the ground and in for a landing. To assist the pilot in these situations, research is being performed to enhance the engine operation by making it more responsive or able to generate more thrust. Enabled by modification of the propulsion control, enhanced engine operation can increase the probability of a safe landing during an inflight emergency. However, enhanced engine operation introduces risk as the nominal control limits, such as those on shaft speed, temperature, and acceleration, are exceeded. Therefore, an on-line tool for quantifying this risk must be developed to ensure that the use of an enhanced control mode does not actually increase the overall danger to the aircraft. This paper describes an architecture for the implementation of this tool. It describes the type of data and algorithms required and the information flow, and how the risk based on engine component lifing and operability for enhanced operation is determined

The Effect of IT Integration on Supply Chain Agility Towards Market Performance (A Proposed Study)

Aim/Purpose : An important objective of any firm is escalation of its performance and the achievement of competitive advantages. Supply chain agility plays a prominent role to enhance the level of firm’s performance. Moreover, information technology (IT) plays a foundational role in supply chain management practices. Hence, this study proposes the relationship between IT integration as the competency of IT and firm’s market performance both directly and through mediating role of supply chain agility. Background: Many studies have been done to date on the impact of supply chain agility on overall firm’s performance. However, the effect of an agile supply chain on firm’s market performance per se needs to be studied. Furthermore, there is a gap in the literature about the effect of IT competency such as IT integration on firm’s market performance both directly and through mediating role of supply chain agility. Recommendation for Researchers: The first direction this study gives to researchers is to consider the different factors which have significant effect on the agility of supply chain, particularly the IT related ones. The second direction is about the study on the effect of IT competencies and supply chain agility on each category of firm’s performance separately instead of considering it as a one construct. Impact on Society : Although this is a conceptual study, it can highlight the importance of IT competency not only in our daily life, but also in our businesses and industries. Future Research: This study only proposes some relationships based on theory and literature. Future researchers can test these proposed relationships in different contexts and compare the results. Furthermore, this study proposes the relationships for large manufacturing sector in developing countries. The model could be tested for SMEs as well. In addition, the proposed theoretical model in this study might be tested in both developing as well as developed countries to compare the results which will be contributed to the body of knowledge

Purging the HIV-1 reservoir through the disruption of the PD-1 pathway

International audiencen.

Blocks to thyroid cancer cell apoptosis can be overcome by inhibition of the MAPK and PI3K/AKT pathways

Current treatment for recurrent and aggressive/anaplastic thyroid cancers is ineffective. Novel targeted therapies aimed at the inhibition of the mutated oncoprotein BRAFV600E have shown promise in vivo and in vitro but do not result in cellular apoptosis. TNF-related apoptosis-inducing ligand (TRAIL) induces apoptosis in a tumor-selective manner by activating the extrinsic apoptotic pathway. Here, we show that a TRAIL-R2 agonist antibody, lexatumumab, induces apoptosis effectively in some thyroid cancer cell lines (HTh-7, TPC-1 and BCPAP), while more aggressive anaplastic cell lines (8505c and SW1736) show resistance. Treatment of the most resistant cell line, 8505c, using lexatumumab in combination with the BRAFV600E inhibitor, PLX4720, and the PI3K inhibitor, LY294002, (triple-drug combination) sensitizes the cells by triggering both the extrinsic and intrinsic apoptotic pathways in vitro as well as 8505c orthotopic thyroid tumors in vivo. A decrease in anti-apoptotic proteins, pAkt, Bcl-xL, Mcl-1 and c-FLIP, coupled with an increase in the activator proteins, Bax and Bim, results in an increase in the Bax to Bcl-xL ratio that appears to be critical for sensitization and subsequent apoptosis of these resistant cells. Our results suggest that targeting the death receptor pathway in thyroid cancer can be a promising strategy for inducing apoptosis in thyroid cancer cells, although combination with other kinase inhibitors may be needed in some of the more aggressive tumors initially resistant to apoptosis

Expression of synaptotagmin and syntaxin associated with N-type calcium channels in small cell lung cancer

AbstractThe presence of synaptic proteins involved in excitation/secretion coupling was examined in ten small cell lung cancer lines. N-Type calcium channels (ω)-conotoxin receptors), synaptotagmin (p65) and syntaxin (HPC-1) were detected in eight. Co-immunoprecipitation experiments indicated that syntaxin can form a complex with synaptotagmin and calcium channels. The expression of synaptotagmin in small cell lung cancer may elicit an autoimmune response that reduces transmitter release at the nerve terminal