Psychologiczny aspekt rachunkowości, jako możliwość oddziaływania na odbiorcę informacji

Sprawozdawczość finansowa podlega w ostatnich latach nieustającej krytyce. Uważa się, że nie jest ona w stanie sprostać rosnącym potrzebom i wymaganiom inwestorów, którzy nie zadowalają się już suchą informacją z raportów finansowych. Decyzje o lokowaniu kapitału wymagają obecnie danych o charakterze finansowym i niefinansowym, dobrowolnych ujawnień informacji niewymaganych prawem, o znacząco rozszerzonym zakresie, pozwalających na przewidywanie sytuacji finansowej i wyników jednostki w przyszłości. W erze społeczeństwa informacyjnego raport finansowy jednostki gospodarczej stopniowo ewoluuje w kierunku raportowania biznesowego. Inwestorzy potrzebują danych o znacznie większej przejrzystości, zrozumiałych i często wspomaganych informacjami opisowymi. Prezentowana publikacja stanowi głos w dyskusji nad ewolucyjnym charakterem, kształtem, kierunkami rozwoju oraz perspektywami współczesnej rachunkowości.Publikacja finansowana ze środków Rektora Uniwersytetu Łódzkiego

EU Involvement in the Financing of the Blue Economy

The prospect of implementing the concept of the Blue Economy is currently still at a relatively early stage of achieving its full potential. The purpose of this paper is to present the idea of the ocean economy and selected aspects of its financing, including initiatives undertaken in this area by the European Union. Part I characterises the Blue Economy, part II discusses selected aspects of financing a sustainable ocean economy, and part III analyses the institutional approach, particularly within the EU, to the financing process of this type of economy. The descriptive method was used to conduct this study, and the available literature on and legal acts related to the subject of the article has been analysed. The undertakings made so far, especially by the EU, are impressive and, moreover, are driving global activity towards the sustainable financing of the Blue Economy. It is becoming a fundamental priority to realise the governments’ and international organisations’ aspirations to make economies independent from excessive carbon emissions, to counteract water degradation, overfishing, and shrinking drinking water resources. In the long term, it is important to develop coherence between the actions of national entities and the sources and methods of international funding. This is in order to develop a mutual, global good of innovative fi nancing of coastal projects for sustainable development

Metody finansowania świadczeń zdrowotnych - podejście koncepcyjne

The aim of the article is to present the main characteristics of selected health services financing schemes from the supply side and to analyse their impact on the behaviour of healthcare providers (in terms of the effectiveness of services provided and their volume). Analyses indicate that each of the existing financing mechanisms affects providers' decisions. The impact can be observed both in the short and long term, on healthcare entities and patients (micro effects) as well as on the whole healthcare system (macro effects). The article constitutes the first part of a mini-cycle of papers on methods of financing health services. The next ones will be focused on the popularity of the use of the described financing schemes in different countries and their implementation in the Polish system based on payments between the public payer and healthcare providers.(original abstract)Celem autorów artykułu jest przedstawienie podstawowej charakterystyki wybranych mechanizmów finansowania świadczeń zdrowotnych po stronie podażowej oraz analiza ich wpływu na postępowanie świadczeniodawców opieki zdrowotnej (pod kątem efektywności świadczonych usług oraz ich wolumenu). Jak wskazują analizy, każdy z istniejących mechanizmów finansowania oddziałuje na zachowanie świadczeniodawców. Oddziaływanie może być obserwowane zarówno w krótkim, jak i długim okresie, a także na poziomie podmiotu leczniczego i pacjenta (efekty mikro) oraz całego systemu (efekty makro). Artykuł jest pierwszym z minicyklu artykułów poświęconych metodom finansowania świadczeń zdrowotnych. Kolejne planowane artykuły będą poświęcone: powszechności stosowania opisywanych metod w wybranych państwach oraz implementacji opisywanych koncepcji w polskim systemie rozliczeń płatnika publicznego z podmiotami leczniczymi.(abstrakt oryginalny

Pressure-driven relaxation processes in nanocomposite ionic glass LiFe0.75_{0.75}V0.10_{0.10}PO4_{4}

This paper presents results for systems formed in a solid glassy state after nanocrystallization process above the glass temperature. We analyze electric conductivity and relaxation processes after such treatment under high temperature (HT) and high pressure (HP-HT) as well. The latter leads to ca. 8% increase of density, two decades (100) increase of electric conductivity as well as qualitative changes in relaxation processes. The previtreous-type changes of the relaxation time on cooling is analyzed by the use of critical-like and the 'critical-activated' description. Presented results correspond well with obtained for this material and shown in ref. [8]. The evidence for pressure evolution of the glass and crystallization temperatures, indicating the unique possibility of maxima and crossovers is also reported

Electrical conductivity in new imidazolium salts of dicarboxylic acids

Electrical conductivities of powder samples of five new imidazolium salts of aliphatic dicarboxylic acids (imidazolium malonate (1), imidazolium glutarate (2), imidazolium adipate monohydrate (3), diimidazolium suberate (4), imidazolium sebacate (5) were measured by impedance spectroscopy as a function of temperature. It was found that conductivities increase with temperature. At high temperatures, the lowest conductivity was determined for imidazolium glutarate (10 -5 S/m) and the highest -for imidazolium sebacate (10 -1 S/m). The correlation between crystal structures of the investigated salts and their ionic conductivities is discussed

Properties of LiMnBO3 glasses and nanostructured glass-ceramics

Polycrystalline LiMnBO3 is a promising cathode material for Li-ion batteries. In this work, we investigated the thermal, structural and electrical properties of glassy and nanocrystallized materials having the same chemical composition. The original glass was obtained via a standard meltquenching method. SEM and 7Li solid-state NMR indicate that it contains a mixture of two distinct glassy phases. The results suggest that the electrical conductivity of the glass is dominated by the ionic one. The dc conductivity of initial glass was estimated to be in the order of 10-18 S.cm-1 at room temperature. The thermal nanocrystallization of the glass produces a nanostructured glass-ceramics containing MnBO3 and LiMnBO3 phases. The electric conductivity of this glass-ceramics is increased by 6 orders of magnitude, compared to the starting material at room temperature. Compared to other manganese and borate containing glasses reported in the literature, the conductivity of the nanostructured glass ceramics is higher than that of the previously reported glassy materials. Such improved conductivity stems from the facilitated electronic transport along the grain boundaries

PRODUCTION OF THE NUTRACEUTICAL CAROTENOID ASTAXANTHIN IN CAMELINA SEEDS

The light- harvesting, colorful pigments which are most widely produced by plants are known as carotenoids. These compounds are both high in number and diversity, creating a vast array of bright colors seen in fruits, vegetables, and algae. Carotenoids can only be synthesized de novo by photosynthetic organisms and microbes, but are present in humans through dietary intake. A handful of these compounds display various health benefits. Furthermore, dietary intake of this carotenoid greatly minimizes the risk of Vitamin A deficiency induced blindness. Fortunately, bioengineering of plants provides an avenue to fortify food crops with elevated levels of Vitamin A, which has been a goal of researchers for decades. The Schmidt laboratory has successfully enhanced Camelina sativa seeds with enhanced β-carotene, Vitamin A’s precursor compound. This current multi-year project involved the introduction and subsequent accumulation of a b-carotene derived keto-carotenoid, astaxanthin. This project involves the engineering of Camelina sativa seeds for the production of astaxanthin by extending the b-carotene carotenoid pathway and comparing two separate strategies, the introduction of crtS, a gene isolated from the red yeast Xanthophyllomyces dendrorhous, or the introduction of BKTChamy from the green algae Haematococcus pluvialis. The current project's objectives were to both confirm the presence and expression of the introduced transgenes and detect and quantify the introduced carotenoid astaxanthin in the seeds. This has been completed by genomic PCR using gene- specific primers to verify gene integration as well as RT-PCR to detect transgene transcription. PCR results proved incorporation of the genes, with BKTChamy being produced in higher quantities, evident by the much more noticeable orange seed color. Results of a phenotypic analysis revealed a reddish coloring of seeds with the β-carotene/ β-carotene ketolase cassettes, confirming elevated levels of astaxanthin not found in wild-type seed