Implikacje opodatkowania dochodów akcjonariusza spółki komandytowo-akcyjnej dla jej atrakcyjności jako formy prawnej prowadzenia przedsiębiorstwa

The main aim of this article is presentation of rules concerning evaluation of income tax for a stockholder of a joint-stock partnership based on the share in profits as well as the taxation in the light of the provisions in force. A joint-stock partnership is one of relatively new legal forms used by Polish entrepreneurs (businessmen). At present, in regard to commercial partnerships most controversies and problems arise from the issue of income taxation for the partners, who obtain It from their business activity. For the taxation purposes, a commercial partnership is regarded as non-existent, because it is not the subject of the legal regulations concerning tax. Thus the true tax-payers are the partners of the commercial partnership – natural persons or legal persons. However, the inconsistent tax ruling in regard to the moment when the tax duty comes to force based on the shore in profits of JSP, as well as the classification of the source of income for taxation cause that JSP I, at present, not transparent and unpredictable legal form of business activity. Moreover, this uncertainty felt by present and potential partners of JSP in regard to tax burden connected with their business activity is enhanced by the proposed regulations of a draft bill dated on the 24 August 2012 regarding changes to the tax bill of legal entities, the tax bill of natural persons and some other bills, which propose the equation of the tax status of JSP and legal entitles

Integracja procesów logistycznych jako źródło przewagi konkurencyjnej przedsiębiorstwa

Domains of today's businesses are functioning and development in an increasingly more dynamic, complex and unstable environment, determining their success or failure. Therefore, managers are constantly looking for new and unique sources of competitive advantage through which they reach the competitive position and the potential they got, make the company a competitive and efficient unit effectively realizing their goals. One of the relatively new fields of knowledge that the companies see their sources of advantage competitive, is logistics. In turn, in logistics we can identify many areas that the company should improve, to make them key factors for success. One such areas is the integration of logistics processes. The article attempts to identify the integration of logistics processes in companies as a condition for building a sustainable competitive advantage, whose achievement is possible mainly through the implementation of an effective exchange of information between all participants in the supply chain

Zmienne kształtujące możliwości rozwoju spółek osobowych prawa handlowego w obliczu akcesji unijnej

To entry Poland to the European Union is ally with take the same policy economy and make the same system law which will create the best adoption conditions to polish enterprises especially to private companies. The development enterprise is depend on being market, capital, competitive, law, political and social conditions. The main problem this report was appeared a major law and social conditions which forming development private companies

Bortezomib in the treatment of plasma cell myeloma with t(4;14)

Obecność translokacji t(4;14)(p16;q32) stanowi niekorzystny rokowniczo czynnik prognostyczny u chorych z rozpoznaniem szpiczaka plazmocytowego (PCM). Wprowadzenie do leczenia bortezomibu przyczyniło się do wydłużenia czasu całkowitego przeżycia, a według niektórych autorów — nawet zniesienia niekorzystnego wpływu translokacji na rokowanie. W pracy przedstawiono opis przypadku 37-letniego chorego z rozpoznaniem PCM IgG lambda, u którego zastosowanie strategii leczenia opartej na bortezomibie w leczeniu indukującym i konsolidującym po autolo­gicznym przeszczepieniu krwiotwórczych komórek macierzystych doprowadziło do długotrwałej odpowiedzi całkowitej.The t(4;14)(p16;q32) is associated with poor prognosis in the patients diagnosed with plasma cell myeloma (PCM). The introduction of bortezomib has improved overall survival and according to some authors has almost completely overcome the poor prognostic impact of t(4;14). Presented case report is 37-years old patient with newly diagnosed PCM IgG lambda. The induction and consolidation treatment after autologous hematopoietic stem cell transplantation based on bortezomib has resulted in sustained complete response

Developing a comprehensive knowledge management approach for ICT-based professional services companies: case study

OBJECTIVES OF THE THESIS The objective of this thesis is to find out how a comprehensive and coherent knowledge management (KM) system should be developed in an information technology-based professional services firm. The objective was based on the assumption that KM development schemes in knowledge-intensifive companies have to comprise all company strategic, structural and operational parts. THEORY, RESEARCH METHODS AND PROCESS The main theories the thesis is based on: the knowledge-based theory of organizational capability, the complexity theory, as well as the theory of dynamic knowledge conversion are described and defined in the research context. Then, the definitions of the main concepts used in this work are explained and their relevance to KM specified. Next, the literary discussion on the main areas of a KM system: KM environment, knowledge sharing and KM processes, as well as KM technological infrastructure and tools follows. The theoretical debate is finalized by the creation of a comprehensive KM system model, which constitutes the framework for the empirical research. In addition,the empirical research dimensions are defined: the extent of knowledge-friendly culture, knowledge and information quality, the relevancy of knowledge sources, the usefulness and suitability of knowledge-sharing methods, as well as the level of users’ satisfaction The empirical research method incorporates both qualitative and quantitative schemes: discussions and work-shops, interviews, and a survey. The used combination of procedures helps to cater for the complexity of the subject and study KM areas extensively. This section is finalized by the summary of the research results, analysis, and drawing up a development plan for the KM system in the case company. RESULTS AND CONCLUSIONS The research showed that knowledge is the main resource of professional services firms and a KM system is as complex as an organization itself. However, it has also been proved that it is possible to develop a KM comprehensive development scheme. The generic nature of KM is exposed and the necessity of deriving KM creation and development projects directly from the company strategy revealed. It has also been made clear that KM system cannot be successfully developed and implemented without clear definitions of KM concepts and KM strategy, the commitment of top management, knowledge-friendly organizational culture, relevant and sufficient training programs, relevant and compatible ICT infrastructure and tools, as well as the alliance of KM functions with business functions. Finally, the value-generation approach to KM in PS firms is suggested

Cardiomyocyte marker expression in dogs with left atrial enlargement due to dilated cardiomyopathy or myxomatous mitral valve disease

Introduction. Dilated cardiomyopathy (DCM) and myxomatous mitral valve disease (MMVD) are common heart conditions in dogs. They have different etiology and pathogenesis and although other studies focused on changes in the left ventricles of the affected hearts, the aim of our study was to assess the expressions of some intrinsic proteins in the enlarged left atria. Material and methods. We performed an immunohistochemical analysis of left atrial specimens obtained from 15 dogs with DCM, 35 dogs with MMVD and six control dogs. We assessed the expression of following proteins: SERCA1, SERCA2, sarcomeric actinin, smooth muscle actin, and dystrophin. Results. We noted a higher percentage of SERCA1-positive cells in the MMVD group and lower percentage of dystrophin-positive cells in the DCM group as compared to control group. The expression of other proteins was similar in the hearts of control dogs and dogs with heart diseases. Conclusions. The observed changes in the expression patterns of some proteins in the atria of dogs with DCM and MMVD suggest that atrial enlargement relies not only on volume overload, but also alterations of the intrinsic proteins can contribute to the pathogenesis of dilated cardiomyopathy.

Przedsiębiorstwo w warunkach współczesnej gospodarki rynkowej. Finansowanie, pomiar, efektywność

Celem monografii jest stworzenie kompendium wiedzy o charakterze teoretyczno-empiryczno-aplikacyjnym, obejmujące podstawy teorii finansów, ze szczególnym uwzględnieniem problemów finansowania współczesnych przedsiębiorstw, metodologię pomiaru ich dokonań (analiza ex post) i zamierzeń rozwojowych (analiza ex ante). Unikatowy charakter monografii odzwierciedla kompozycja jej zawartości, która uwidacznia się zarówno w strukturze, jak i prezentowanych treściach. Wszystko to poparte licznymi przykładami empirycznymi. Monografia składa się z sześciu rozdziałów. Pierwszy rozdział zawiera teoretyczne zagadnienia odnoszące się do definicji najważniejszych pojęć związanych z finansami przedsiębiorstw. Dwa kolejne rozdziały przedstawiają najczęściej wykorzystywane przez współczesnych przedsiębiorców źródła finansowania. Z kolei czwarty rozdział został poświęcony wstępnej analizie i ocenie gospodarki finansowej przedsiębiorstwa oraz wzbogacony o studium empiryczne. W rozdziale piątym autorzy przedstawiają stosowane w praktyce gospodarczej metody, które umożliwiają oszacowanie wartości przedsiębiorstwa wraz ze studium przypadku. W rozdziale szóstym autorzy wyjaśniają fundamentalne zagadnienia związane z pojęciem „efektywności” i omawiają kluczowe metody oceny projektów inwestycyjnych, posiłkując się przy tym licznymi przykładami liczbowymi. Dlatego też, uwzględnienie w jednej pozycji literaturowej najważniejszych problemów teorii, analizy i oceny, a także empirii finansów przedsiębiorstw, za szczególnym uwzględnieniem aspektu ich finansowania, to największy jej walor

Epidemiological and pathological features of primary cardiac tumours in dogs from Poland in 1970–2014

Primary heart tumours affect less than 1% of dogs. Due to their rare incidence, every research showing the frequency of cardiac tumours is valuable. Routine diagnostics is often complemented with immunohistochemical analysis. This study was conducted on 110 patient records from all veterinary faculties in Poland from dogs diagnosed with heart tumours between 1970 and 2014. The dogs’ age, breed and sex with tumour localisation and histopathological diagnosis were analysed. Because of its most common incidence, samples of haemangiosarcoma underwent further examination with assessment of the expression of cell markers that have not been evaluated earlier (i.e. minichromosome maintenance proteins and beta-catenin). We noted 111 tumours including 88.3% malignant and 10.8% benign ones. Haemangiosarcoma and aortic body tumour were the most frequent cardiac neoplasms in the dogs examined (45.9% and 27.9% of all tumours, respectively). Immunohistochemical analysis of haemangiosarcoma showed a positive expression of all markers examined. CD31, vimentin, and beta-catenin showed a positive reaction in all 11 samples examined. At least one proliferative marker (Ki-67, MCM-3 or MCM-7) showed a positive reaction in each sample. MCM-3 showed a higher expression than the two other proliferative markers (P = 0.006), but only Ki-67 showed a positive correlation with the mitotic index (P > 0.05, r = 0.89). Although beta-catenin, MCM-3 and MCM-7 showed a positive reaction in the haemangiosarcomas examined, their usefulness as diagnostic and prognostic factors should be a topic of further research