Altmanʼs Model as an Instrument for the Evaluation of the Financial Situation of the Alma Market S.A.

Using a set of standard financial statements, you can designate a large number of economic and financial indicators that show the condition of the company. A large number of indicators gives a lot of opportunities to assess the health of the company. However, there is a risk of introduction of information chaos, which instead help in the assessment of the economic and social situation of the firm may make it harder for making analyses. Comes with the help of LDA, which is becoming more and more popular method to synthetic evaluation of the financial health of enterprises on the basis of the available financial statements. It not only allows for the simultaneous and consistent use, at least a couple of economic and financial information, but also takes into account the ability of certain indicators of financial and economic bankruptcy predictor. The essence of this method involves applying a discriminatory function linear, often called discriminatory model. The calculated value to the total health assessment by subject classification of it to one of two groups, businesses operating without any visible signs of problems in the economic sphere or at risk of bankruptcy. The main objective of the article was reached to Alma Market S.A. not threatened bankruptcy in the test for years to come. The article has been following the research hypothesis: An Alma Market S.A. does not run the risk of bankruptcy in all the years of the period considered. This hypothesis is confirmed, because throughout the period, the level of this indicator was higher than Altmanʼs equation, and therefore we can bankruptcy 2,60 except in accordance with the theory of Altman

Fast loans – method of raising liqyudity

This article describes the essence of fast, instant cash loans which can raise liquidity or be the cause of growing indebtedness. The purpose of this article is to show the advantages and disadvantages of fast loans and attempt to compare different loan options available to the client on the Polish market. In this paper an analysis of the costs, repayment terms and specificities loan offers, which showed that fast loans perfect solution for those conscious consequences borrowings

Teorie struktury kapitału

W niniejszym artykule zostanie zaprezentowane kształtowanie struktury kapitału w literaturze światowej. W artykule pokazano istotę, pomiar oraz znaczenie struktury kapitału, a takze zaprezentowane zostały teorie struktury kapitału, a tak e ich rozwój na przestrzeni czasu. Wykorzystano rachunek przepływów pieniężnych w analizach związanych z weryfikacją struktury kapitału

Running performance at high running velocities is impaired but V'O_{2max} and peripheral endothelial function are preserved in IL-6^{−/−} mice

It has been reported that IL-6 knockout mice (IL-6^{−/−}) possess lower endurance capacity than wild type mice (WT), however the underlying mechanism is poorly understood. The aim of the present work was to examine whether reduced endurance running capacity in IL-6^{−/−} mice is linked to impaired maximal oxygen uptake (V′O_{2max}), decreased glucose tolerance, endothelial dysfunction or other mechanisms. Maximal running velocity during incremental running to exhaustion was significantly lower in IL-6−/− mice than in WT mice (13.00±0.97 m.min^{-1} vs. 16.89±1.15 m.min^{-1}, P<0.02, respectively). Moreover, the time to exhaustion during running at 12 m.min^{-1} in IL-6^{−/−} mice was significantly shorter (P<0.05) than in WT mice. V′O_{2max} in IL-6^{−/−} (n = 20) amounting to 108.3±2.8 ml.kg^{-1}.min^{-1} was similar as in WT mice (n = 22) amounting to 113.0±1.8 ml.kg^{-1}.min^{-1}, (P = 0.16). No difference in maximal COX activity between the IL-6^{−/−} and WT mice in m. soleus and m. gastrocnemius was found. Moreover, no impairment of peripheral endothelial function or glucose tolerance was found in IL-6^{−/−} mice. Surprisingly, plasma lactate concentration during running at 8 m.min−1 as well at maximal running velocity in IL-6^{−/−} mice was significantly lower (P<0.01) than in WT mice. Interestingly, IL-6^{−/−} mice displayed important adaptive mechanisms including significantly lower oxygen cost of running at a given speed accompanied by lower expression of sarcoplasmic reticulum Ca^{2+}-ATPase and lower plasma lactate concentrations during running at submaximal and maximal running velocities. In conclusion, impaired endurance running capacity in IL-6^{−/−} mice could not be explained by reduced V′O_{2max}, endothelial dysfunction or impaired muscle oxidative capacity. Therefore, our results indicate that IL-6 cannot be regarded as a major regulator of exercise capacity but rather as a modulator of endurance performance. Furthermore, we identified important compensatory mechanism limiting reduced exercise performance in IL-6^{−/−} mice

Interoception, alexithymia, and anxiety among individuals with alcohol use disorder

BackgroundInteroception (i.e., the ability to recognize bodily signals), alexithymia (i.e., the inability to recognize emotional states) and negative affect (i.e., unpleasant feelings such as anxiety) have been associated with alcohol use disorder (AUD). Previous research suggests that interoception may underlie alexithymia, which in turn may be associated with negative affectivity. However, this remains to be empirically tested. This study investigates whether alexithymia mediates the association between interoception and anxiety and whether this association differs across individuals with AUD and a healthy control (HC) comparison group.MethodsThe AUD group consisted of 99 participants enrolled in an 8-week abstinence-based inpatient treatment program. The HC group included 103 healthy individuals. The heartbeat counting task (HCT) was used to assess interoception (cardiac interoceptive accuracy). The Toronto Alexithymia Scale (TAS-20) was used to assess alexithymia. The Brief Symptom Inventory (BSI) was used to assess anxiety.ResultsThe moderated mediation model with interoception as the predictor, alexithymia as the mediator, and negative affect (i.e., state anxiety) as the dependent variable was tested. The analysis showed that the conditional indirect effect of interoception on anxiety via alexithymia was significant for individuals with AUD [ab = −0.300, bootstrap 95% CI = (−0.618, −0.088)], as well as for HCs [ab = −0.088, bootstrap 95% CI = (−0.195, −0.014)]; however, the conditional indirect effect significantly differed across HCs and individuals with AUD. Namely, the mediated effect was greater among individuals with AUD compared to the HC group.ConclusionThe results suggests that interoceptive impairment contributes to greater negative affect (i.e., state anxiety) via alexithymia especially for individuals with AUD. Improving emotion recognition via therapeutic methods focused on strengthening interoceptive abilities could improve outcomes for individuals receiving treatment for AUD

Reinforced concrete deep beam

W pracy przedstawiono krótką definicję tarcz żelbetowych, rozkład naprężeń, zasady kształtowania otworów drzwiowych i zbrojenia w tarczach. W części zasadniczej przedstawiono przypadek utworzenia tarczy żelbetowej z murowanej ściany poddasza, dzięki czemu możliwe było usunięcie wewnętrznego słupa w piwnicy budynku trójkondygnacyjnego. Tarcza ze ściągiem, do której zostały podwieszone niższe elementy, pozwoliła osiągnąć rozpiętość 10 m. Rozwiązanie to porównano z innymi rozważanymi, takimi jak zastosowanie belek stalowych lub belki sprężonej.The article presents the case of the creating reinforced concrete deep beam instead of brick wall. As a result of this it was possible to remove the inner column in the garage of a 3-story building. Lower elements are suspensioned to deep beam with tie beam and thanks to that beam reaches a span of 10 meters. The analysis below broaches basing on three various of application of structural elements in that issue. This solution will be compared with others, such as steel beam or prestressed beam

Simulator of Police Actions in Crisis Situations as an Application of an Intelligent Decision Support System in the Process of Improving Polish Police Actions

The introduction of a simulator of Police actions in crisis situations to police training of command skills made it necessary to know the ongoing relationship between training on the simulator and the actual actions of the Police. Visualisation of the effects of decisions taken by commanders in a virtual simulation environment, ending in most cases in the escalation of the threat, trigger off analytic mechanisms and awareness of responsibility for the life and health of people and the officers carrying out commands issued by commanders and other persons taking part in the simulation. Simulation training provides the opportunity to observe the ongoing relationship between cells of the command structure adopted by commanders, depicting among others, the sources of errors and threats of destabilisation of commanding process. There are various scenarios that are possible to play including elements such as: police riot, crowd aggression level, and weather conditions. Based on the feedback from simulation training participants, who are mostly those responsible for commanding processes while performing daily duties, it is reasonable to say that the training conducted on the Police simulator in crisis situations allows the commanding skills and abilities to be significantly shaped. What is more, as the simulator is a universal tool, it enables cooperation training to be conducted with non-police entities, the fire brigade, medical emergency, city guard, and crisis management teams

Chemical Profile and Antioxidant Activity of the Kombucha Beverage Derived from White, Green, Black and Red Tea

Kombucha is a fermented tea beverage prepared as a result of the symbiotic nature of bacterial cultures and yeast, the so-called SCOBY (Symbiotic Cultures of Bacteria and Yeasts). Kombucha is characterised by rich chemical content and healthy properties. It includes organic acids, minerals and vitamins originating mainly from tea, amino acids, and biologically active compounds&mdash;polyphenols in particular. Kombucha is prepared mainly in the form of black tea, but other tea types are increasingly often used as well, which can significantly impact its content and health benefits. This work shows that the type of tea has a significant influence on the parameters associated with the antioxidant potential, pH, as well as the content of acetic acid, alcohol or sugar. Red tea and green tea on the 1st and 14th day of fermentation are a particularly prominent source of antioxidants, especially polyphenols, including flavonoids. Therefore, the choice of other tea types than the traditionally used black tea and the subjection of these tea types to fermentation seems to be beneficial in terms of the healthy properties of kombucha

The Influence of Time and Storage Conditions on the Antioxidant Potential and Total Phenolic Content in Homemade Grape Vinegars

Fermented foods have been an integral part of the cuisines of almost all cultures in the world. In recent years, they have gained ground again, mainly due to their potential health benefits. One such product is grape vinegar, which apart from characteristic taste, is also a source of compounds with antioxidant activity. The aim of the study was to determine the changes in the antioxidant potential and the content of polyphenols that occur during the storage of grape vinegar obtained by spontaneous fermentation. The research material consisted of vinegar made from different white grape varieties grown in Poland. For each variety, two variants were prepared: with and without the addition of sugar in the fermentation process. The antioxidant potential, polyphenol content, soluble solids content and pH were monitored both during the two-month fermentation process and the subsequent 6-months storage under various conditions. Storage conditions and time of the storage affected the antioxidant activity and polyphenol content. The content of these compounds was also influenced by the variety of grapes used as well as the method of vinegar preparation