Impacts of the Availability of Old-Age Benefits on Exits from the Labour Market

Given human longevity, fertility, health and social developments, workers become inactive relatively early throughout Europe. This partially stems from older workers being pushed out of the labour market and from personal motivation to prefer benefits to wages. We focus on this latter effect and analyse whether workers would have stayed active had they not been tempted by the availability of the old-age benefits. We focus on Poland, a country severely experiencing the problem of population ageing. In 2013 persons 50+ accounted for 37% of the total population. Although they enjoy a relatively low unemployment rate, their participation and employment rates are very low: 34% and 32%, respectively. We analyse whether this is due to the discouraged worker effect. We identify the cyclical properties of activity and discouraged worker rates, and estimate a set of logistic regressions to identify the determinants of the exits from the labour market. Cyclical analysis indicates that the added worker effect prevails over the discouraged worker effect. The discouraged worker effect appears with a delay of a few quarters. The process is asymmetric for females. Workers often permanently leave the market. The availability of old-age benefits increases the probability of outflow from unemployment to inactivity, as do unemployment rate changes. If old-age benefits become the main source of income for the worker within the 1 year interval, they are 8 to 20 times more likely to leave the workforce compared to those who receive either unemployment benefits or social welfare benefits

How Do Unemployed Workers Behave Prior to Retirement? A Multi-State Multiple-Spell Approach

We examine the behaviour of unemployed older workers up to five years prior to the point at which they can transition out of unemployment because they become eligible to receive pension benefits. We use a unique dataset covering the unemployment histories (longitudinal data) of individuals born between 1940 and 1965 who were registered with any of the public employment offices in Poland. Thus, we study a whole population of individuals who experienced this type of transition over the time period 1996-2015. We examine the transition from unemployment to retirement as a multi-year process. We analyse multiple unemployment spells, identify transition pathways, and look for patterns in these transitions. Moreover, we estimate a conditional risk set model (a stratified Cox model). Our research proves that being close to the point at which they are eligible to receive pension benefits leads individuals 'wait' to fulfil these eligibility criteria

Stochastic diffusion : from Markov to non-Markov modeling

We briefly discuss omnipresence of stochastic modeling in physical science by recalling definitions of Markovian diffusion and generally, non-Markovian continuous time random walks (CTRW). If the motion of an idealized system can be described by a sum of independent displacements whose statistic over short time intervals has a well defined variance, the resulting random walk converges to a normal diffusion process. In turn, if formulation of such motion assumes the idea of distribution of waiting times between subsequent steps, the CTRW scenario emerges, which typically violates the Markovian property

Research on Tax Planning Strategy for ECR

随着全球经济一体化进程的加剧以及我国社会主义市场经济体制和税收体制的进一步完善，企业面临的国内国际竞争也更加的剧烈。如何在持续的全球性经济危机中寻求生存与发展的机遇已经成为越来越多的企业面临的首要问题。作为企业在合法情形下合理减轻税负的财务管理手段之一的税收筹划，在国外无论是理论上还是实践上，都已经取得了很大的成就。相比较而言，我国目前对于税收筹划的理论研究和实践应用都还处于初步发展阶段。尤其是中部地区企业，由于国内政策偏移以及企业历史、地理、自身财务和管理制度等多方面的原因，税收筹划理论和实践都处于缺失状态。怎样利用税收筹划手段合理减轻税负，实现税后收益最大化已经成为越来越多中部地区企业关注...With the escalation of the global economic integration and the improvement of China's socialist market economy especially the taxation system, enterprises are facing more intense competition. How to survive and seek development opportunity under the sustained global economic crisis has become the prime problem for more and more enterprises. Tax planning, one kind of financial management vehicles w...学位：经济学硕士院系专业：经济学院财政系_财政学(含税收学)学号：1552006115088

Adnexal tumors after surgical treatment of colorectal cancer

Summary Objective: The risk of metastatic ovarian tumor is significantly higher in case of women with a history of colorectal cancer. Additionally, the possibility of developing ovarian cancer due to congenital mutations in suppressor genes should be assessed. Design: The purpose of the study was to evaluate the clinical presentation and histopathology of adnexal tumors in case of female patients with a history of colorectal adenocarcinoma. Material and methods: A retrospective study on 13 women (each with a history of colorectal carcinoma, operated due to adnexal tumor between 2004 and 2007), has been conducted. Subject characteristics, ultrasound, CT, serum tumor markers levels, histopathology and findings at surgery were analyzed. Results: Time distance between colorectal cancer surgery and ovarian tumor operation – measured in months – was shorter in cases of malignant neoplasms (10.13 +/- 3.98) than in benign tumors (26.2 +/- 19.37). Ultrasound examination showed solid-cystic adnexal tumors in 8 malignant cases, and ovarian cysts in 5 benign conditions. The use of ultrasound with plasma levels of CEA, CA 19.9 and CA 125 improved the validity of the preoperative differentiation of ovarian masses. Total abdominal hysterectomy with bilateral salphingo-oophorectomy was performed in eleven cases. Unilateral adnexectomy only took place in one case of benign tumor and in one case of disseminated neoplasmatic disease. Conclusions: When evaluating a patient with an adnexal tumor, a history of malignancy strongly suggests a metastatic nature. The use of ultrasound associated with plasma levels of Ca 125, Ca 19-9 and CEA, represents a useful method of preoperative assessment of ovarian tumors

Limfocytarne zapalenie opon mózgowo-rdzeniowych w przebiegu dokanałowego leczenia liposomalną cytarabiną u chorego na ostrą białaczkę limfoblastyczną

Central nervous system (CNS) involvement at diagnosis of acute lymphoblastic leukemia (ALL) is found in approximately 5% of patients and is a poor prognosis factor. Introduction of prophylactic strategies reduced involvements rate from 30% to 10% at relapse. Prophylactic regimens include: intrathecal chemotherapy (methotrexate, cytarabine [Ara-C], dexamethasone), irradiation of the whole brain, and systemic chemotherapy penetrating to CNS. Liposomal Ara-C is a prolonged-release formulation of Ara-C dedicated to intrathecal use. Its half-time is about 2 weeks. It has been used in prophylaxis and treatment regimens. Clinical trials proved its better efficacy and patients’ quality of life than its standard formulation. However, in comparison with classic triple intrathe¬cal therapy, using liposomal Ara-C may have higher risk of neurotoxicity. In the paper we report a case of 47-years-old patient with pre-T ALL who after third injection of liposomal Ara-C developed a symptomless lymphocytic meningitis with the maximal cytosis in cerebrospinal fluid of 1600 cells/μl. The review of the literature on neurotoxicity of liposomal Ara-C is hereby presented.Zajęcie ośrodkowego układu nerwowego (OUN) w momencie rozpoznania ostrej białaczki limfo-blastycznej (ALL) dotyczy około 5% chorych i jest czynnikiem złego rokowania. Wprowadzenie pro-filaktyki zmniejszyło częstość zajęcia OUN w nawrocie choroby z 30% do około 10%. Liposomalna cytarabina (Ara-C) jest postacią leku do podawania dokanałowego o przedłużonym uwalnianiu; jej okres półtrwania w płynie mózgowo-rdzeniowym wynosi około 2 tygodni. Stosuje się ją w profilaktyce i w leczeniu zajęcia OUN. W badaniach klinicznych wykazano jej przewagę nad klasyczną formą zarówno pod względem odsetków odpowiedzi, jak i jakości życia chorych. Jednak w porównaniu z klasyczną terapią trójlekową (metotreksat, klasyczna Ara-C, deksametazon) stosowanie liposomalnej Ara-C wiąże się z wyższym ryzykiem neurotoksyczności. W artykule zaprezentowano opis przypadku 47-letniego chorego na ALL pre-T, u którego po 3 podaniach liposomalnej Ara-C rozwinęło się bezobjawowe limfocytarne zapalenie opon mózgowo-rdzeniowych z cytozą sięgającą 1600 komórek/μl. Ponadto dokonano przeglądu piśmiennictwa dotyczącego neurotoksyczności liposomalnej Ara-C

Hydrotalcite derived (Cu, Mn)-Mg-Al metal oxide systems doped with palladium as catalysts for low-temperature methanol incineration

Hydrotalcite derived (Cu, Mn)–Mg–Al mixed metal oxides, synthesized by coprecipitation method, were found to be effective catalysts for methanol incineration. Copper and/or manganese oxides deposited on commercial γ-Al2O3 and MgO were used as the reference catalysts. Cu–Mg–Al–O mixed oxide system was found to be the most active catalysts in a series of the hydrotalcite originated metal oxides and supported samples. On the other hand, copper deposited on Al2O3 and MgO supports were significantly less active than the hydrotalcite derived catalysts. Activity of the catalysts was improved by deposition of small amount of palladium (0.5 wt.%). Temperature-programmed surface reaction method (CH3OH-TPSR) and in situ Fourier-transform infrared spectroscopy (FT-IR) were employed to study the species formed on the catalyst surface during the process of methanol oxidation