33 research outputs found

    Dylematy współczesnego wychowania i edukacji

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    Publikacja recenzowana / Peer-reviewed publicationZe wstępu: Tematyka tomu koncentruje się wokół kluczowych problemów współczesnej oświaty i efektywnych sposobów ich przezwyciężania. Autorzy podjęli problemy dotyczące zagadnień metodologicznych, kontekstów wychowania szkolnego, dydaktyki szkoły wyższej, pedagogiki rodziny, kształcenia nauczycieli oraz zagadnień związanych z tłem społecznym i politycznym edukacji, a także uwarunkowaniami współczesnej edukacji. Dyskutowano też kwestie teleologii edukacji, określania jej celów ogólnych, pośrednich, szczegółowych i operacyjnych. Wymiana poglądów objęła również problematykę trwających przemian merytorycznych i reform strukturalnych w niektórych systemach oświatowych

    The importance of property tax in the tax revenues of Kielce city

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    Prawidłowe funkcjonowanie społeczności lokalnej jest zdeterminowane odpowiednio wysokimi wpływami finansowymi do budżetu. Jednym z podstawowych docho-dów gminy jest majątkowy podatek od nieruchomości, którego ostateczna konstrukcja może być kształtowana przez uprawnione organy gminy. Celem artykułu jest przedstawienie, jakie znaczenie w budżecie miasta Kielce posiadały wpływy z podatku od nieruchomości.The correct functioning local community are determined by high financial in fluences to budget. The one of basic community incomes is the property tax, which the final construction can be shaped through community organs. The aim of the paper is presentation of the importance estates taxes of incomes of Kielce city

    The tax control and its impact on commune budget

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    Przedmiot badań: Przedmiotem badań jest próba określenia wpływu władztwa podatkowego gmin na ich budżety. Władztwo podatkowe nie dotyczy w jednakowym zakresie wszystkich podatków i opłat lokalnych. Możliwość obniżenia górnych stawek podatków, zastosowania ulg i zwolnień (bez ulg i zwolnień ustawowych) oraz kształtowania warunków płatności podatków i składania deklaracji podatkowych dotyczy podatku rolnego, leśnego, od nieruchomości jak również od środków transportowych, czyli podatków pobieranych przez samorządowe organy podatkowe. Należy się zastanowić, czy przyznany gminom zakres władztwa podatkowego może być związany z ryzykiem utraty stabilności finansowej jednostki. Cel badawczy: Celem niniejszego opracowania jest określenie wpływu władztwa podatkowego na budżety gmin. Metody badawcze: W opracowaniu zostały wykorzystane grupy metod typowych dla nauk społecznych. Jej elementami jest poznanie empiryczne związane z obserwacją, porównaniem i pomiarem, który dokonano w przedziale czasowym 2014–2018. Wyniki: Z przeprowadzonych badań wynika, że władztwo podatkowe nie dotyczy wszystkich rodzajów podatków. Gminy korzystają najczęściej z uprawnień związanych z obniżaniem górnych granic stawek podatkowych. Przypada na nie od 76 do 78% ogółu utraconych dochodów. Spośród konkretnych źródeł utraconych dochodów w tej grupie należy wskazać podatek od nieruchomości. Kolejną grupą, która generuje znaczny poziom utraconych dochodów, jest stosowanie ulg i zwolnień. W skali wszystkich typów gmin jest to 17%. W znacznie mniejszym stopniu gminy wykorzystują uprawnienia w zakresie umarzania zaległości podatkowych – 3% utraconych dochodów oraz rozkładania na raty lub odraczania terminu płatności – 2% utraconych dochodów. Stosowanie przez gminy władztwa podatkowego skutkuje utratą części dochodów. W krótkim okresie rezygnacja z części dochodów może ograniczyć możliwość funkcjonowania bądź nawet konieczność pozyskiwania dodatkowych środków finansowych. Natomiast w długim okresie pojawi się pozytywne oddziaływanie decyzji o pozostawieniu pieniędzy w rękach podatników.Background: The article attempts to determine the influence of the tax control of communes on their budgets. It results from conducted examinations that the tax control does not regard all taxes and local fees in the identical scope. Possibility of reducing higher tax rates, applying concessions and dismissals (without concessions and statutory dismissals) and with regards to forming conditions for payment of taxes and submitting an income tax return of agricultural tax, forest tax, from the property tax as well as by means of transport tax, i.e. It should be considered whether the influence of tax authority may be associated with the risk of losing financial stability. Research purpose: The purpose of the article is to determine the influence of the tax authority of communes on their budget. Methods: Groups of methods typical of social sciences were used in the study. Its elements are empirical cognition related to observation, comparison, and measurement, which was made over the period 2014–2018.                                                                   Conclusions: It results from conducted examinations that the tax control does not regard all taxes and local fees in the identical scope. The community usually use the rights associated with lowering the upper limits of tax rates. It accounts for 76 to 78% of all income lost. Another group that generates a significant level of lost income is the use of reductions and dismissals. On a scale of all types of communes it is 17%. The community use the powers to write off tax arrears to a much lesser extent – 3% of lost income and to split into installments or to postpone payment – 2% of lost income. Applying tax control to communities results in the loss of the part of their income. Over the short-term the resignation of local government from such incomes would probably limit their abilities to function or would force them to search for additional resources, however over the long-term a positive influence of leaving a lot of money in tax-payers’ hands can also be seen

    The Protective Impact of <i>Aronia melanocarpa</i> L. Berries Extract against Prooxidative Cadmium Action in the Brain—A Study in an In Vivo Model of Current Environmental Human Exposure to This Harmful Element

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    Cadmium (Cd) is a prooxidant that adversely affects human health, including the nervous system. As exposure of the general population to this heavy metal is inevitable, it is crucial to look for agents that can prevent the effects of its toxic action. An experimental model on female rats of current lifetime human exposure to cadmium (3–24-months’ treatment with 1 or 5 mg Cd/kg diet) was used to test whether low-level and moderate intoxication can exert a prooxidative impact in the brain and whether supplementation with a 0.1% extract from the berries of Aronia melanocarpa L. (Michx.) Elliott (AE; chokeberry extract) can protect against this action. Numerous parameters of the non-enzymatic and enzymatic antioxidative barrier, as well as total antioxidative and oxidative status (TAS and TOS, respectively), were determined and the index of oxidative stress (OSI) was calculated. Moreover, chosen prooxidants (myeloperoxidase, xanthine oxidase, and hydrogen peroxide) and biomarkers of oxidative modifications of lipids, proteins, and deoxyribonucleic acid were assayed. Cadmium dysregulated the balance between oxidants and antioxidants in the brain and led to oxidative stress and oxidative injury of the cellular macromolecules, whereas the co-administration of AE alleviated these effects. To summarize, long-term, even low-level, cadmium exposure can pose a risk of failure of the nervous system by the induction of oxidative stress in the brain, whereas supplementation with products based on aronia berries seems to be an effective protective strategy

    The Beneficial Impact of Zinc Supplementation on the Vascular Tissue of the Abdominal Aorta under Repeated Intoxication with Cadmium: A Study in an In Vivo Experimental Model

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    In an in vivo rat model of human exposure to cadmium (Cd; 5 and 50 mg/L, 6 months), whether the supplementation with zinc (Zn; 30 and 60 mg/L, increasing its daily intake by 79% and 151%, respectively) protects against the unfavourable impact of this xenobiotic on the vascular tissue of the abdominal aorta was investigated. The treatment with Cd led to oxidative stress and increased the concentrations of pro-inflammatory interleukin 1&beta; (IL-1&beta;), total cholesterol (TC), triglycerides (TG), and endothelial nitric oxide synthase (eNOS) and decreased the concentration of anti-inflammatory interleukin 10 (IL-10) in the vascular tissue. Cd decreased the expression of intercellular adhesion molecule-1 (ICAM-1), platelet endothelial cell adhesion molecule-1 (PECAM-1), and L-selectin on the endothelial cells. The administration of Zn prevented most of the Cd-induced alterations or at least weakened them (except for the expression of adhesive molecules). In conclusion, Zn supplementation may protect from the toxic impact of Cd on the blood vessels and thus exert a beneficial influence on the cardiovascular system. The increase in the intake of Zn by 79% may be sufficient to provide this protection and the effect is related to the antioxidative, anti-inflammatory, and antiatherogenic properties of this essential element

    Molecular Targets for Components of Essential Oils in the Insect Nervous System—A Review

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    Essential oils (EOs) are lipophilic secondary metabolites obtained from plants; terpenoids represent the main components of them. A lot of studies showed neurotoxic actions of EOs. In insects, they cause paralysis followed by death. This feature let us consider components of EOs as potential bioinsecticides. The inhibition of acetylcholinesterase (AChE) is the one of the most investigated mechanisms of action in EOs. However, EOs are rather weak inhibitors of AChE. Another proposed mechanism of EO action is a positive allosteric modulation of GABA receptors (GABArs). There are several papers that prove the potentiation of GABA effect on mammalian receptors induced by EOs. In contrast, there is lack of any data concerning the binding of EO components in insects GABArs. In insects, EOs act also via the octopaminergic system. Available data show that EOs can increase the level of both cAMP and calcium in nervous cells. Moreover, some EO components compete with octopamine in binding to its receptor. Electrophysiological experiments performed on Periplaneta americana have shown similarity in the action of EO components and octopamine. This suggests that EOs can modify neuron activity by octopamine receptors. A multitude of potential targets in the insect nervous system makes EO components interesting candidates for bio-insecticides

    Osteoprotegerin, Chitinase 3-like Protein 1, and Cardiotrophin-1 as Potential Biomarkers of Obstructive Sleep Apnea in Adults—A Case-Control Study

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    Obstructive sleep apnea (OSA) is a prevalent, underdiagnosed disease and is considered a risk factor for cardiovascular diseases, depression, accidents, and stroke. Recent clinical practice guidelines for OSA expressed the need for a new clinical tool that establishes the Apnea–Hypopnea Index (AHI) to determine the disease burden. The serum and plasma concentrations of Osteoprotegerin (OPG), Chitinase 3-like protein 1 (YKL-40), and Cardiotrophin-1 (CT-1) in 80 subjects—52 OSA patients, 27 moderate (15 ≤ AHI ˂ 30) and 25 severe (AHI ≥ 30), and 28 non-OSA controls (AHI 0–5)—were determined. Moreover, the Total Oxidative Status (TOS), Total Antioxidative Status (TAS), and Oxidative Stress Index (OSI) were assessed in the serum and plasma to evaluate whether the severity of OSA and the concentrations of OPG, YKL-40, and CT-1 correlate with the oxidative/reductive status. The serum and plasma concentrations of YKL-40 and CT-1 were higher in the OSA group, whereas the serum and plasma concentrations of OPG were lower compared to the control group. The concentrations of OPG, YKL-40, and CT-1 in the serum and plasma correlated with AHI; however, a better correlation of the concentrations was obtained for the above-mentioned proteins in the plasma. The concentrations of YKL-40 and CT-1 in the serum and OPG in the plasma show better diagnostic capabilities for moderate and severe OSA than the concentrations of YKL-40 and CT-1 in the plasma and the concentrations of OPG in the serum

    Effect of an Extract from Aronia melanocarpa L. Berries on the Body Status of Zinc and Copper under Chronic Exposure to Cadmium: An In Vivo Experimental Study

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    In an experimental model of low-level and moderate environmental human exposure to cadmium (Cd), it was investigated whether the consumption of a polyphenol-rich Aronia melanocarpa L. berries (chokeberries) extract (AE) may influence the body status of zinc (Zn) and copper (Cu). The bioelements’ apparent absorption, body retention, serum and tissue concentrations, total pool in internal organs, excretion, and the degree of binding to metallothionein were evaluated in female rats administered 0.1% aqueous AE or/and Cd in their diet (1 and 5 mg/kg) for 3–24 months. The consumption of AE alone had no influence on the body status of Zn and Cu. The extract administration at both levels of Cd treatment significantly (completely or partially) protected against most of the changes in the metabolism of Zn and Cu caused by this xenobiotic; however, it increased or decreased some of the Cd-unchanged indices of their body status. Based on the findings, it seems that rational amounts of chokeberry products may be included in the daily diet without the risk of destroying Zn and Cu metabolisms; however, their potential prophylactic use under exposure to Cd needs further study to exclude any unfavourable impact of these essential elements on the metabolism

    Extract from Aronia melanocarpa L. Berries Prevents Cadmium-Induced Oxidative Stress in the Liver: A Study in A Rat Model of Low-Level and Moderate Lifetime Human Exposure to this Toxic Metal

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    The study investigated, in a rat model of low-level and moderate environmental exposure to cadmium (Cd; 1 or 5 mg Cd/kg diet, respectively, for 3 to 24 months), whether the co-administration of 0.1% extract from Aronia melanocarpa L. berries (AE) may protect against oxidative stress in the liver and in this way mediate this organ status. The intoxication with Cd, dose- and duration-dependently, weakened the enzymatic antioxidative barrier, decreased the concentrations of reduced glutathione and total thiol groups, and increased the concentrations of oxidized glutathione, hydrogen peroxide, xanthine oxidase, and myeloperoxidase in this organ. These resulted in a decrease in the total antioxidative status, increase in the total oxidative status and development of oxidative stress (increased oxidative stress index and malondialdehyde concentration) and histopathological changes in the liver. The administration of AE at both levels of Cd treatment significantly improved the enzymatic and nonenzymatic antioxidative barrier, decreased pro-oxidant concentration, and protected from the development of oxidative stress in the liver and changes in its morphology, as well as normalized the serum activities of liver enzymes markers. In conclusion, consumption of aronia products may prevent Cd-induced destroying the oxidative/antioxidative balance and development of oxidative stress in the liver protecting against this organ damage
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