Method of management of personal income tax changes implemented by the Polish Deal

PURPOSE: The aim of this article is then looking for an answer to the questions connected with correctness of tax regulations implemented since 1st January 2022 and subsequently corrected throughout the first six months of the current year, but also concerning the way crisis situation at the beginning of the year was solved by the creators of tax regulations. The author also attempts to answer the question of what is the main reason for the fact that the announcements of the creators of the Polish Tax Deal missed the reality.DESIGN/METHODOLOGY/APPROACH: The author used the method of analysis of implemented tax solutions and the analysis of the way corrections and changes were made in these solutions, as well as an assessment of financial and social effects of these changes.FINDINGS: New law regulations related to personal income tax, which were implemented on 1st January 2022 occurred to be defective, underdeveloped and incorrect in many areas. First of all, the information saying that only the small part of our society, the one with the highest income would lose due to new tax solutions, appeared to be untrue.PRACTICAL IMPLICATIONS: Performed analysis and findings ought to lead the authors of tax regulations, as well as the government to a conviction that, in case of implementing next tax solutions in the future, attention should be paid to their appropriate preparation, and check. They also should be implemented in such a way and in such time, not to cause negative economic results and not to lead to negative consequences of social character.ORIGINALITY/VALUE: The paper analyzes new legal solutions in the field of personal income tax, trying to answer the questions not only about the positives, but also about the negative sides of this phenomenon. An attempt was made to answer the question of what reasons made the seemingly favorable tax solutions so definitely negative.peer-reviewe

Do changes in local government's income in Poland lead to the country's sustainable development?

Purpose. The main aim of this paper is to delve into the alterations in local government revenues in Poland and their subsequent impact on the nation’s sustainable development. Methodology. Methods of literature analysis and statistical materials analysis are employed. The scope of the study encompasses the dynamics and structure of the state budget, local government budgets, and the city of Kalisz’s budget from 2015 to 2022. Results. It is concluded that an increase in the role of subsidies in local government budgets may signify a rise in the state’s influence on determining the directions of expenditures from local budgets. This could lead to a decrease in the degree of sustainable development in public finances and regional and city development. Theoretical contribution. This paper adds value to the field of public finance by providing a detailed analysis of the changes in local government revenues and their impact on sustainable development. It also offers insights into the relationship between state and local government budgets. Practical implications. The findings of this paper have practical implications for policymakers and local government officials. They underscore the need for a balanced approach to budgeting that considers both the needs of local governments and the goal of sustainable development

Ocena częstotliwości regresji oraz progresji śródnabłonkowej neoplazji szyjki macicy niskiego stopnia – LGSIL u kobiet z pozytywnym wynikiem testu molekularnego identyfi kującego DNA wysoce onkogennych typów wirusa brodawczaka ludzkiego

Objectives: Assessment of frequency of regression and progression of mild cervical neoplasia in women positive for types of HPV DNA of high oncogenic potential. Materials and methods: 111 women were studied. One-year-long observation of patients included cervical cytology, conducted every three months, and colposcopy, conducted every six months. After a period of 12 months all women were evaluated with colposcopy and directed biopsies of abnormal cervical tissue. Results: This study confi rms the signifi cant eff ect of age on both regression and progression of low-grade cervical intraepithelial neoplasia. Conclusions: In the age group below 26 years, complete regression of LGSIL occurs signifi cantly more frequently than in older women. Whereas in the over 36 age group, progression to HGSIL occurred more frequently during 12 months of follow-up.Cel pracy: Ocena częstotliwości regresji oraz progresji środnabłonkowej neoplazji szyjki macicy niskiego stopnia – LGSIL u kobiet z pozytywnym wynikiem testumolekularnego identyfikującego DNA wysoce onkogennych typów wirusa brodawczaka ludzkiego. Materiał i metoda: Cała grupa badana licząca 111 kobiet z rozpoznaniem histopatologicznym LGSIL została poddana rocznej obserwacji cytologicznej, wykonywanej co trzy miesiące oraz kolposkopowej, wykonywanej co 6 miesięcy. Po okresie 12 miesięcy u wszystkich pacjentek wykonano badanie kolposkopowe połączone z biopsją celowaną zmian szyjki macicy. Wyniki: Zaobserwowano znaczący wpływ wieku na odsetek kobiet, u których dochodzi do regresji bądź progresji zmian o charakterze środnabłonkowej neoplazji szyjki macicy niskiego stopnia – LGSIL. Wnioski: W grupie kobiet poniżej 26 roku życia całkowita regresja zmian typu LGSIL występuje znacznie częściej, a w populacji kobiet powyżej 36 roku życia w czasie rocznej obserwacji częściej dochodzi do progresji w kierunku zmian typu HGSIL

Influence of the quality of mother plants on selected parameters of Fragaria x ananassa ‘Elsanta’ daughter plants

High quality planting material is the basis for good strawberry yields. The productivity of strawberry mother plants depends on many factors, but there is little published work on the effects of type and initial size of mother plants on the quality of daughter plants. In the presented study, strawberry mother plants (cultivar ‘Elsanta’) were grown in an unheated tunnel in plastic pots filled with peat-based substrate (5 dm3). The aim of the study was to evaluate the influence of type (fresh-dug plants and frigo) and initial size (A and A+ plants) of strawberry mother plants on selected parameters of daughter plants (crown diameter, fresh and dry weight as well as number and area of leaves). The study was carried out in 2006 and 2007. Strawberry mother plants were planted in the second decade of April and daughter plants were detached in the second decade of August. All measurements were performed on the second daughter plant on the mother plant runner. Statistical analysis showed that type of mother plants had a significant effect on number of leaves in daughter plants. Daughter plants obtained from mother plants established from fresh-dug plants had the highest number of leaves. The initial size of mother plants significantly influenced the fresh and dry weight of daughter plants. Smaller mother plants (“A-size”) produced daughter plants with higher fresh and dry weight. The results obtained in the second year of the study were affected by high incidence of powdery mildew

Mechanical thrombectomy in acute stroke – Five years of experience in Poland

Objectives Mechanical thrombectomy (MT) is not reimbursed by the Polish public health system. We present a description of 5 years of experience with MT in acute stroke in Comprehensive Stroke Centers (CSCs) in Poland. Methods and results We retrospectively analyzed the results of a structured questionnaire from 23 out of 25 identified CSCs and 22 data sets that include 61 clinical, radiological and outcome measures. Results Most of the CSCs (74%) were founded at University Hospitals and most (65.2%) work round the clock. In 78.3% of them, the working teams are composed of neurologists and neuro-radiologists. All CSCs perform CT and angio-CT before MT. In total 586 patients were subjected to MT and data from 531 of them were analyzed. Mean time laps from stroke onset to groin puncture was 250±99min. 90.3% of the studied patients had MT within 6h from stroke onset; 59.3% of them were treated with IV rt-PA prior to MT; 15.1% had IA rt-PA during MT and 4.7% – emergent stenting of a large vessel. M1 of MCA was occluded in 47.8% of cases. The Solitaire device was used in 53% of cases. Successful recanalization (TICI2b–TICI3) was achieved in 64.6% of cases and 53.4% of patients did not experience hemorrhagic transformation. Clinical improvement on discharge was noticed in 53.7% of cases, futile recanalization – in 30.7%, mRS of 0–2 – in 31.4% and mRS of 6 in 22% of cases. Conclusion Our results can help harmonize standards for MT in Poland according to international guidelines

The Effect of Different Doses of Blue Light on the Biometric Traits and Photosynthesis of Dill Plants

The supplementation of blue light to red light enhanced plant growth compared with the use of red alone. The aim of thestudy was to determine the effect of different doses of blue light on the biometric traits and photosynthesis of dill plants. Theplants were grown in pots in a growth chamber. They were grown in red light (100 μmol m-2 s-1) and blue light (from 10 to 50μmol m-2 s-1) in five combinations. Light emitting diode modules were the source of light. The plants were evaluated every 7days during vegetation, for the first time - seven days after germination and later on the 14th, 21st and 28th day aftergermination. The share of blue light in the spectrum significantly influenced the biometric traits of the dill plants. Itsignificantly inhibited the elongation growth of the plants and negatively affected the increase in fresh weight. A small dose ofblue light (20%) had positive effect on the plants’ area. The research did not reveal a simple relationship between the amountof blue light and dry weight yield. The value of physiological indexes depended both on the combination and measurementtime. The plants from the combination with 30% blue light were characterised by the greatest photosynthesis intensity. Aneffective share of blue light in the spectrum may range from 10 to 30% in relation to red light and depends on the plant’sdevelopment phase and on the result we want to achieve in the cultivation of plants

Circumstances Excluding the Conclusion of Marriage in the 1983 Code of Canon Law

W Kodeksie Prawa Kanonicznego z 1983 r. zostały ustanowione okoliczności wyłączające zawarcie małżeństwa, określane również jako przeszkody małżeńskie. Istnienie przeszkód małżeńskich ma na celu prawną ochronę instytucji małżeństwa, nie zaś ograniczenie prawa do zawarcia małżeństwa. Katalog tychże okoliczności obejmuje 12 przeszkód małżeńskich: przeszkodę wieku, impotencji, węzła małżeńskiego, różnej religii, święceń, wieczystego publicznego ślubu czystości złożonego w instytucie zakonnym, uprowadzenia, występku, pokrewieństwa, powinowactwa, przyzwoitości publicznej oraz pokrewieństwa prawnego. Przeszkody te rozróżnia się ze względu na źródło pochodzenia, zakres, czas trwania, czas powstania, stopień pewności oraz możliwość dyspensowania. W niniejszym artykule zaprezentowano nie tylko poszczególne przeszkody, ale również zdefiniowano pojęcie przeszkody oraz ich typologię.The 1983 Code of Canon Law establishes circumstances that preclude marriage, also referred to as marital impediments. The existence of marital impediments is intended to legally protect the institution of marriage, not to limit the right to marry. The catalog of these circumstances includes 12 marriage impediments: the impediment of age, impotence, the marriage tie, difference of religions, holy orders, public eternal vow of purity, abduction, spousal suicide, consanguinity, affinity, public decency, and legal kinship. These impediments are distinguished by their source, scope, duration, time of origin, degree of certainty, and dispensability. This article presents not only the individual impediments, but also defines the concept of impediment and their typology

Lokalny potencjał edukacyjny na przykładzie działalności Forum Synagoga w Ostrowie Wielkopolskim

Głównym celem artykułu jest przyjrzenie się instytucji kultury jaką jest Forum Synagoga w Ostrowie Wielkopolskim, z perspektywy jej możliwości edukacyjnych i animacyjnychrealizowanych w sferze publicznej. Odwołując się do koncepcji układu kultury Antoniny Kłoskowskiej, przedstawiam program działalności kulturalnej, opisując wydarzenia organizowanew budynku ostrowskiej synagogi. Obserwacja i analiza prowadzonych tam działań pozwolą stwierdzić, czy Forum Synagoga ma potencjał kulturo- i społeczno-twórczy, byprojektować i realizować zajęcia edukacyjne oraz animować społeczność lokalną, także w odniesieniu do zagadnień wielokulturowości.Summary: The main purpose of this article is to take a look at the cultural institution that is the Synagogue Forum in Ostrów Wielkopolski from the perspective of its educational and animative capabilities in the public sphere. Referring to Antonina Kłoskowska’s concept of the system of culture, I present a program of cultural activities, describing eventsorganized in the Ostrów synagogue. Observation and analysis of individual events will allow me to determine whether the Synagogue Forum has the cultural and social potentialto design and implement educational activities and animate the local community, also with regard to the issues of multiculturalism