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

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

Outsourcing Best Practice - The Case of Large Construction Firms in Iran

Aim/Purpose: During an evolutionary time for Iran the purpose of this research study was to establish the outsourcing best practices in the area of supply chain by investigating in the construction firms in Iran, which is identified as the most successful industry in outsourcing. Background: Clarifying outsourcing decisions have been a difficult and challenging task because the outsourcing itself is complex. Meanwhile, the construction industry is recognized as one of the most complex and vibrant industries, although no concentration was set to outsourcing practices and its approach in construction firms in Iran. This paper aims to address this gap. Methodology: Based on a combination of academic literature, screening interviews, and survey, data was collected from Iranian construction firms involved in outsourcing. Participants were senior managers and CEOs from twenty one large construction firms in Tehran. The analysis methods in this study were centered on comparative analysis, factor analysis, Pearson correlation, and relative important indices. Contribution: The paper offers insight into outsourcing decisions, focusing on Iranian construction firms. Findings: The findings identified that construction firms regularly choose to outsource their operation functions/processes to find operational expertise, a wider pool of knowledge and experience, and cost restructuring. The study revealed that selective outsourcing was the popular practiced outsourcing type in construction firms. On the other hand, the study has acknowledged that construction firms mainly practiced strategic outsourcing as a level of outsourcing. The study established that conducting a need analysis prior to making the outsourcing decision is the outsourcing success element for Iranian construction firms. Lastly, the result shows that nearly two thirds of the large construction firms were identified as successful at outsourcing process. Recommendations for Practitioners and Researchers: The outcomes of this research offer practical value for construction managers and researchers to choose the best outsourcing practices method. Impact on Society As the sanctions are removed, it is predicted the economic settings in Iran will become more firm and the findings of the study will assist the successful implementation of outsourcing in economic growth of Iran. Future Research: To further development of this study, an in-depth investigation into risks involved in outsourcing, reasons to insource, economical and environmental effects on outsourcing process, cultural and social effects, as well as the result of sanctions on the process of outsourcing can provide more insight to the outsourcing practitioners