First Evaluation of an Index of Low Vagally-Mediated Heart Rate Variability as a Marker of Health Risks in Human Adults: Proof of Concept.

Multiple studies have demonstrated low vagally-mediated heart rate variability (HRV) being associated with a range of risk factors for heart disease and stroke, including inflammation, hyperglycemia, hyperlipidemia, and hypertension. Yet, no cut point exists that indicates elevated risk. In the present study we sought to identify a cut point-value for HRV that is associated with elevated risk across a range of known risk factors. METHODS:A total of 9550 working adults from 19 study sites took part in a health assessment that included measures of inflammation, hyperglycemia, hyperlipidemia, and hypertension and vagally-mediated HRV (Root mean square of successive differences between normal heartbeats (RMSSD)). Multiple age and sex adjusted logistic regressions were calculated per risk factor (normal versus clinical range), with RMSSD being entered in binary at different cut points ranging from 15-39 msec with a 2 msec increment. RESULTS:For daytime RMSSD, values below 25 ± 4 indicated elevated risk (odds ratios (OR) 1.5-3.5 across risk factors). For nighttime RMSSD, values below 29 ± 4 indicated elevated risk (OR 1.2-2.0). CONCLUSION:These results provide the first evidence that a single value of RMSSD may be associated with elevated risk across a range of established cardiovascular risk factors and may present an easy to assess novel marker of cardiovascular risk

Zmiany stawek podatku od towarów

Celem niniejszego artykułu jest zbadanie zale nosci pomiedzy wprowadzonymi zmianami stawek podatku od towarów i usług a realizacja funkcji fiskalnej. Zakłada sie, e wprowadzone zmiany m. in. zmiana stawek podstawowych podatku maja charakter profiskalny i przyczyniaja sie do wzrostu wpływów bud etowych z tego podatku. W wyniku analizy zostało wykazane, i istotnie podniesienie stawki podatku od towarów i usług zwiekszyło wpływy podatkowe do bud etu panstwa, ale tylko na okres jednego roku

Daily commuting to work is not associated with variables of health

Background: Commuting to work is thought to have a negative impact on employee health. We tested the association of work commute and different variables of health in German industrial employees. Methods: Self-rated variables of an industrial cohort (n = 3805; 78.9 % male) including absenteeism, presenteeism and indices reflecting stress and well-being were assessed by a questionnaire. Fasting blood samples, heart-rate variability and anthropometric data were collected. Commuting was grouped into one of four categories: 0–19.9, 20–44.9, 45–59.9, ≥60 min travelling one way to work. Bivariate associations between commuting and all variables under study were calculated. Linear regression models tested this association further, controlling for potential confounders. Results: Commuting was positively correlated with waist circumference and inversely with triglycerides. These associations did not remain statistically significant in linear regression models controlling for age, gender, marital status, and shiftwork. No other association with variables of physical, psychological, or mental health and well-being could be found. Conclusions: The results indicate that commuting to work has no significant impact on well-being and health of German industrial employees

Re-constructing the self in language and narrative in Eva Hoffman’s "Lost in Translation: A Life in a New Language" and Anaїs Nin’s "Early Diaries"

This essay analyses the life narratives of two European women – Anaїs Nin’s Diary and Eva Hoffman’s Lost in Translation – in order to investigate how their transition to North America affected their sense of self. It emphasises the key role that language and narrative play in the formation of identity, and argues that both writers reinvented themselves both in their adopted language and in writing

The Role of a Modern Organization Supporting Business Based on the Recommendation on the Example of the BNI Poland Group

The aim of the study is to analyze the functioning of the BNI Poland Group as an organization operating on the principle of networking and to show the role of recommendation in contemporary competitive conditions. The method of analyzing the academic literature, secondary sources, internal documents of the studied group as well as primary data in the form of a questionnaire have been used in the article. The article shows that a membership in a business support group based on the recommendation principle in the era of increased competition helps to remain on the market and raise the number of clients. This work can be used as a source of knowledge for every entrepreneur who is open to business contacts kept according to a strictly defined structure and procedures. The issue of the business support group on the basis of recommendation is quite a recent matter in Poland. The BNI Poland Group was established in 2010, while in the USA it has been functioning since 1985. Due to these dates, you can direct more attention to this form of marketing. This paper is not a commercial but scientific analysis of an organization which could be an instrument of competiveness at market

Communes’ Expenditure on Municipal Waste Management in Terms of Sustainable Development

Theoretical background: As we work towards achieving sustainable development under Goal 12, which entails promoting sustainable consumption and production patterns, one of our key tasks is to minimize waste generation through prevention, reduction, recycling, and reusing. Local government units (LGUs) have a significant role to play in implementing this task. By investing in municipal waste management, LGUs can influence the behavior of residents toward responsible waste collection and management, including hazardous waste. Purpose of the article: This article aims to evaluate how local government spending affects municipal waste management in different voivodeships. The hypothesis of this paper is that local government expenditure improve waste management effects. To achieve effective spending that supports sustainable development, public authorities at the regional level must coordinate their activities and adapt to EU standards. Research methods: This article used literature and statistical analysis to adopt dynamics indicators and correlation coefficients. Data on selected variables for the study came from the Local Data Bank of the Central Statistical Office and Eurostat. Main findings: According to the analyses conducted, there has been a positive development in municipal waste management in Polish communes. This suggests that the government’s policies are contributing towards achieving the sustainable development goal of responsible and sustainable waste management, especially when it comes to hazardous waste. These findings could be utilized to recommend to public authorities the necessary changes to fiscal instruments that would promote sustainable public finances

Poland’s budgetary expenditures in years 2006-2016 and national public debt

The purpose of this study is to analyze budget expenditures and public debt in Poland over the years 2006-2016. The dynamics and correlation between these data are examined and, on this basis, the impact of budget expenditures on public debt in Poland is described. The author reviews the literature on the subject and conducts a statistical analysis based on correlation indicators. Some attention is also devoted to the sense of public debt. As a result of the analysis, a very strong positive correlation has been found between budget expenditures and public debt. This means that an increase in public expenditure leads to an increase in public. debt. Therefore, it can be presumed that the budget revenues in each of the following years were not sufficient to even slightly reduce the public [email protected]ł Finansów i Ubezpieczeń, Uniwersytet Ekonomiczny w KatowicachAdamowicz M., Wawrzonkiewicz M., 2012, Dochody budżetu państwa w latach 2000-2008, „Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Ekonomika i organizacja gospodarki żywnościowej”, nr 99.Borodo A., 2016, Ustawa budżetowa na 2016 rok – problematyka prawna, 2016, „Prawo Budżetowe Państwa i Samorządu”, nr 2(4), DOI: 10.12775/PBPS.2016.007.Borski M., Malarski S., 2015, Ustawa budżetowa jako akt zarządzania finansowego państwem – wybrane aspekty prawne, „ZNWSH Zarządzanie 2015”, nr 3, DOI: 10.5604/18998658.1173124.Budzyński T., 2014, Analiza deficytu sektora finansów publicznych w Polsce w latach 2007-2012, „Annales Universitatis Mariae Curie-Skłodowska Lublin – Polonia. Section H”, „Oeconomia”, 48/1.Famulska T., 2012, Organizacja sektora finansów publicznych, [w:] Sektor finansów publicznych, Ciupek B., Famulska T., Walasik A. (red.), Stowarzyszenie Księgowych w Polsce, Warszawa.Leszczyńska M., 2013, Polityka fiskalna państwa a dochody polskich gospodarstw domowych, „Nierówności społeczne a wzrost gospodarczy”, nr 31.Lotko E., Zawadzka-Pąk U., 2016, Problemy terminologiczne i definicyjne deficytu i długu w polskim i unijnym prawie finansów publicznych, „Prawo Budżetowe Państwa i Samorządu”, nr 2(4), DOI: 10.12775/PBPS.2016.009.Lubieniecka M., 2013, Budżet państwa w obliczu wahań koniunktury gospodarczej na przykładzie gospodarki polskiej, „Nierówności społeczne a wzrost gospodarczy”, nr 30.Piskorz D., 2015, Problematyka zadłużenia publicznego w Polsce w latach 1990-2010, „Konińskie Studia Społeczno-Ekonomiczne”, nr 1(1), http://ksse.pwsz.konin.edu.pl.Staśkiewicz M., 2014, Analiza wpływów podatkowych w budżecie Polski w latach 2008-2013, „Zeszyty Naukowe Politechniki Częstochowskiej. Zarządzanie”, nr 14, http://www.zim.pcz.pl/znwz [date of entry: 29.12.2017].Wąsowska A., Wąsowski K., 2016, Teoretyczne koncepcje zarządzania publicznego, „Studia BAS”, nr 3(47), www.bas.sejm.gov.pl [date of entry: 29.12.2017].Website of the Ministry of Finance, http://www.finanse.mf.gov.pl/zadluzenie-sektora-finansow-publicznych [date of entry: 29.12.2017].Website of the Ministry of Finance, http://www.mf.gov.pl/ministerstwo-finansow/dzialalnosc/finanse-publiczne/budzet-panstwa/wykonanie-budzetu-panstwa/sprawozdanie-z-wykonania-budzetu-panstwa-roczne [date of entry: 29.12.2017].Wernik A., 2013, Budżet państwa w 2012 roku, „Zeszyty Naukowe Uczelni Vistula. Raport o stanie finansowym państwa 2012-2013”, nr 33.Wernik A., 2014, Budżet państwa i finanse publiczne w 2013 roku, „Zeszyty Naukowe Uczelni Vistula. Raport o stanie finansowym państwa 2013-2014”, nr 37.Wernik A., 2015, Budżet państwa i finanse publiczne w 2014 roku, „Zeszyty Naukowe Uczelni Vistula. Raport o stanie finansowym państwa 2014-2015”, nr 43(5).Wielechowski M., 2016, Odniesienia do kwestii deficytu budżetowego i długu publicznego w myśli ekonomicznej, „Zarządzanie Finansami i Rachunkowość”, nr 4(3).3(93)768

Organic payments as a form of support for organic agriculture in Poland

Purpose – The purpose of this article is to conduct empirical research which contributes to determining the interest in enjoying organic payments made to farmers under the “Rural Areas Development Program” in the area of the Framework Action Plan for Organic Food and Farming in Poland. Research method – The method of a literature review and analysis coupled with statistical analysis based on the calculation of structure, dynamics and correlation indicators were used in the work. The dynamics of organic payments received by farmers during the period 2014-2018 was assessed. A comparison was also made of the value of organic farming payments with budget expenditure on agriculture in Poland. Results – The obtained correlation coefficients were utilised to assess the relationship between the expenditure under the program and the expenditure of the state budget on agriculture. The correlation coefficient calculated for the number of beneficiaries and the value of ecological payments is 0.17201. The correlation coefficient for the value of organic payments and the value of budget expenditure on agriculture and hunting is -0.3406167. Originality /value/ implications /recommendations – An attempt was made to evaluate the role of organic payments in Poland as a form of motivating farmers to undertake organic production. Since 2014, the number of organic processing plants has increased by 88%. The decrease in the number of producers and increase in the number of processing plants may indicate a change in the structure of the supply chain in the area of organic [email protected] of Finance, University of Economics in KatowiceAct, 2015, Ustawa z dnia 20 lutego 2015 r. o wspieraniu rozwoju obszarów wiejskich z udziałem środków Europejskiego Funduszu Rolnego na rzecz Rozwoju Obszarów Wiejskich w ramach Programu Rozwoju Obszarów Wiejskich na lata 2014-2020, Dz. U., 2019, poz. 83.Biernat-Jarka A., Trębska P., 2018, The importance of organic farming in the context of sustainable development of rural areas in Poland, “Acta Scientarum Polonorum Oeconomia”, vol. 17(2), pp. 39-47, DOI: 10.22630/ASPE.2018.17.2.19.Brodzińska K., 2018, Ekologizacja rolnictwa w aspekcie polityki finansowego wsparcia, „Zeszyty Naukowe SGGW – Problemy Rolnictwa Światowego”, t. 18(XXXIII)(3), s. 49-58, DOI:10.22630/PRS.2018.18.3.65.Duda-Krynicka M., Jaskólecki H., 2010, Historia i perspektywy rozwoju rolnictwa ekologicznego w Polsce, „Problemy Ekologii”, vol.14(2), pp. 85-91.Janiak R., Tokarski A., Motykiewicz M., Dąbrowski A., 2018, Źródła finansowania proekologicznej produkcji rolnej, „Systems Supporting Production Engineering”, vol. 7(2), s. 65-75.Kaczorowska J., Rejman K., Halicka E., 2018, Wpływ certyfikatu rolnictwa ekologicznego na gotowość konsumentów do zapłaty wyższej ceny za owoce, „Handel Wewnętrzny”, nr 3(374), s. 197-207.Łuczka-Bakuła W., 2007, Rynek żywności ekologicznej: wyznaczniki i uwarunkowania rozwoju, Polskie Wydawnictwo Ekonomiczne, Warszawa.Łuczka-Bakuła W., 2011, Decyzje zakupu na rynku żywności a świadomość i zachowania proekologiczne konsumentów, „Handel Wewnętrzny”, nr 3, s. 52-59.Marszałek A., 2018, Rolnictwo i żywność ekologiczna jako szansa dla zrównoważonego rozwoju obszarów wiejskich, „Problemy Drobnych Gospodarstw Rolnych”, nr 4, s. 51-68, DOI: 10.15576/PDGR/2018.4.51.Ostasiewicz S., Rusnak Z., Siedlecka U., 2003, Statystyka. Elementy teorii i zadania, Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu, Wrocław.Szołtysek K., 2004, Zarys problematyki żywności ekologicznej, Wydawnictwo Akademii Ekonomicznej im. Oskara Langego, Wrocław.www 1, https://www.nik.gov.pl/plik/id,21449,v,artykul_20420.pdf [date of entry: 19.02.2020].www 2, https://www.gov.pl/web/rolnictwo/ramowy-plan-dzialan-dla-ywnosci-i-rolnictwa-ekologicznego-w-polsce [date of entry: 12.02.2020].www 3, https://www.gov.pl/web/rolnictwo/ramowy-plan-dzialan-dla-ywnosci-i-rolnictwa-ekologicznego-w-polsce [date of entry: 12.02.2020].www 4, https://www.gov.pl/web/finanse/sprawozdanie-roczne-za-2018 [date of entry: 12.02.2020].www 5, https://mf-arch2.mf.gov.pl/web/bip/ministerstwo-finansow/dzialalnosc/finanse-publiczne/budzet-panstwa/wykonanie-budzetu-panstwa/sprawozdanie-z-wykonania-budzetu-panstwa-roczne/-/asset_publisher/R79o/content/6403938?redirect=https%3A%2F%2Fmf-arch2. mf.gov.pl%2Fweb%2Fbip%2Fministerstwo-finansow%2Fdzialalnosc%2Ffinanse-publiczne%2Fbudzet-panstwa%2Fwykonanie-budzetu-panstwa%2Fsprawozdanie-z-wykonania-budzetu-panstwa-roczne%3Fp_p_id%3D101_INSTANCE_R79o%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p _p_col_count%3D1#p_p_id_101_INSTANCE_R79o_ [date of entry: 11.02.2020].www 6, http://organic-farming.europa.eu [date of entry: 12.02.2020].3(101)687

Brain structural concomitants of resting state heart rate variability in the young and old: evidence from two independent samples

Previous research has shown associations between brain structure and resting state high-frequency heart rate variability (HF-HRV). Age affects both brain structure and HF-HRV. Therefore we sought to examine the relationship between brain structure and HF-HRV as a function of age. Data from two independent studies were used for the present analysis. Study 1 included 19 older adults (10 male, age range 62-78 years) and 19 younger adults (12 male, age range 19-37). Study 2 included 23 older adults (13 males; age range 55-75) and 27 younger adults (19 males; age range 18-34). The rootmean- square of successive R-R-interval differences (RMSSD) from ECG recordings was used as timedomain measure of HF-HRV. MRI scans were performed on a 3.0-T Siemens Magnetom Trio scanner. Cortical reconstruction and volumetric segmentation were performed with the Freesurfer image analysis suite, including 12 regions as regions-of-interests (ROI). Zero-order and partial correlations were used to assess the correlation of RMSSD with cortical thickness in selected ROIs. Lateral orbitofrontal cortex (OFC) cortical thickness was significantly associated with RMSSD. Further, both studies, in line with previous research, showed correlations between RMSSD and anterior cingulate cortex (ACC) cortical thickness. Meta-analysis on adjusted correlation coefficients from individual studies confirmed an association of RMSSD with the left rostral ACC and the left lateral OFC. Future longitudinal studies are necessary to trace individual trajectories in the association of HRV and brain structure across aging