The problems with comparability among financial statements prepared within Polish entities under IFRS

The aim of this paper is to analyse the comparability of headings included in the consolidated statements of profit or loss and other comprehensive income prepared under IFRS.The study required the analysis of statements of profit or loss and other comprehensive income patterns ensured by Polish accounting regulations as well as IFRS propositions in this field. Moreover, it covered the analysis of structure and content of IFRS consolidated statements of profit or lossand other comprehensive income prepared for the 2005–2019 period by Polish listed companies. The empirical study based on 477 consolidated statements of profit or loss and other comprehensiveincome showed that Polish entities use national patterns in IFRS reporting. Moreover, the results indicate that some entities were using the terms proposed by IFRS only in some years.As the analysis showed, there are some factors that may diminish the comparability of financial statements prepared under IFRS. To protect users of financial statements from making wrong decisions based on the illusion of comparable IFRS statements, there is a further obligation for researchon how comparable IFRS financial statements really are. Bringing attention to comparability problems with IFRS financial statements may influence future regulators’ approach in setting standards. This can enhance the quality of financial statements

Bacteriophage-encoded virion-associated enzymes to overcome the carbohydrate barriers during the infection process

Bacteriophages are bacterial viruses that infect the host after successful receptor recognition and adsorption to the cell surface. The irreversible adherence followed by genome material ejection into host cell cytoplasm must be preceded by the passage of diverse carbohydrate barriers such as capsule polysaccharides (CPSs), O-polysaccharide chains of lipopolysaccharide (LPS) molecules, extracellular polysaccharides (EPSs) forming biofilm matrix, and peptidoglycan (PG) layers. For that purpose, bacteriophages are equipped with various virion-associated carbohydrate active enzymes, termed polysaccharide depolymerases and lysins, that recognize, bind, and degrade the polysaccharide compounds. We discuss the existing diversity in structural locations, variable architectures, enzymatic specificities, and evolutionary aspects of polysaccharide depolymerases and virion-associated lysins (VALs) and illustrate how these aspects can correlate with the host spectrum. In addition, we present methods that can be used for activity determination and the application potential of these enzymes as antibacterials, antivirulence agents, and diagnostic tools

Engineering the modular receptor-binding proteins of Klebsiella phages switches their capsule serotype specificity

The high specificity of bacteriophages is driven by their receptor-binding proteins (RBPs). Many Klebsiella bacteriophages target the capsular exopolysaccharide as the receptor and encode RBPs with depolymerase activity. The modular structure of these RBPs with an N-terminal structural module to attach the RBP to the phage tail, and a C-terminal specificity module for exopolysaccharide degradation, supports horizontal transfer as a major evolutionary driver for Klebsiella phage RBPs. We mimicked this natural evolutionary process by the construction of modular RBP chimeras, exchanging N-terminal structural modules and C-terminal specificity modules. All chimeras strictly follow the capsular serotype specificity of the C-terminal module. Transplanting chimeras with a K11 N-terminal structural RBP module in a Klebsiella phage K11 scaffold results in a capsular serotype switch and corresponding host range modification of the synthetic phages, demonstrating that horizontal transfer of C-terminal specificity modules offers Klebsiella phages an evolutionary highway for rapid adaptation to new capsular serotypes. IMPORTANCE The antimicrobial resistance crisis has rekindled interest in bacteriophage therapy. Phages have been studied over a century as therapeutics to treat bacterial infections, but one of the biggest challenges for the use of phages in therapeutic interventions remains their high specificity. In particular, many Klebsiella phages have a narrow spectrum constrained by the high diversity of exopolysaccharide capsules that shield access to the cells. In this work, we have elaborated how Klebsiella phages deal with this high diversity by exchanging building blocks of their receptor-binding proteins

Phage-borne depolymerases decrease Klebsiella pneumoniae resistance to innate defense mechanisms

Klebsiella pneumoniae produces capsular polysaccharides that are a crucial virulence factor protecting bacteria against innate response mechanisms of the infected host. Simultaneously, those capsules are targeted by specific bacteriophages equipped with virion-associated depolymerases able to recognize and degrade these polysaccharides. We show that Klebsiella phage KP32 produces two capsule depolymerases, KP32gp37 and KP32gp38, with a high specificity for the capsular serotypes K3 and K21, respectively. Together, they determine the host spectrum of bacteriophage KP32, which is limited to strains with serotype K3 and K21. Both depolymerases form a trimeric beta-structure, display moderate thermostability and function optimally under neutral to alkaline conditions. We show that both depolymerases strongly affect the virulence of K. pneumoniae with the corresponding K3 and K21 capsular serotypes. Capsule degradation renders the otherwise serum-resistant cells more prone to complement-mediated killing with up to four log reduction in serum upon exposure to KP32gp37. Decapsulated strains are also sensitized for phagocytosis with a twofold increased uptake. In addition, the intracellular survival of phagocytized cells in macrophages was significantly reduced when bacteria were previously exposed to the capsule depolymerases. Finally, depolymerase application considerably increases the lifespan of Galleria mellonella larvae infected with K. pneumoniae in a time- and strain-dependent manner. In sum, capsule depolymerases are promising antivirulence compounds that act by defeating a major resistance mechanism of K. pneumoniae against the innate immunity

The temperate Burkholderia phage AP3 of the Peduovirinae shows efficient antimicrobial activity against B. cenocepacia of the IIIA lineage

Burkholderia phage AP3 (vB_BceM_AP3) is a temperate virus of the Myoviridae and the Peduovirinae subfamily (P2likevirus genus). This phage specifically infects multidrug-resistant clinical Burkholderia cenocepacia lineage IIIA strains commonly isolated from cystic fibrosis patients. AP3 exhibits high pairwise nucleotide identity (61.7 %) to Burkholderia phage KS5, specific to the same B. cenocepacia host, and has 46.7–49.5 % identity to phages infecting other species of Burkholderia. The lysis cassette of these related phages has a similar organization (putative antiholin, putative holin, endolysin, and spanins) and shows 29–98 % homology between specific lysis genes, in contrast to Enterobacteria phage P2, the hallmark phage of this genus. The AP3 and KS5 lysis genes have conserved locations and high amino acid sequence similarity. The AP3 bacteriophage particles remain infective up to 5 h at pH 4–10 and are stable at 60 °C for 30 min, but are sensitive to chloroform, with no remaining infective particles after 24 h of treatment. AP3 lysogeny can occur by stable genomic integration and by pseudo-lysogeny. The lysogenic bacterial mutants did not exhibit any significant changes in virulence compared to wild-type host strain when tested in the Galleria mellonella moth wax model. Moreover, AP3 treatment of larvae infected with B. cenocepacia revealed a significant increase (P < 0.0001) in larvae survival in comparison to AP3-untreated infected larvae. AP3 showed robust lytic activity, as evidenced by its broad host range, the absence of increased virulence in lysogenic isolates, the lack of bacterial gene disruption conditioned by bacterial tRNA downstream integration site, and the absence of detected toxin sequences. These data suggest that the AP3 phage is a promising potent agent against bacteria belonging to the most common B. cenocepacia IIIA lineage strains

Sodium Iodate Selectively Injuries the Posterior Pole of the Retina in a Dose-Dependent Manner: Morphological and Electrophysiological Study

Sequential morphological and functional features of retinal damage in mice exposed to different doses (40 vs. 20 mg/kg) of sodium iodate (NaIO3) were analyzed. Retinal morphology, apoptosis (TUNEL assay), and function (electroretinography; ERG) were examined at several time points after NaIO3 administration. The higher dose of NaIO3 caused progressive degeneration of the whole retinal area and total suppression of scotopic and photopic ERG. In contrast, the lower dose induced much less severe degeneration in peripheral part of retina along with a moderate decline of b- and a-wave amplitudes in ERG, corroborating the presence of regions within retina that retain their function. The peak of photoreceptor apoptosis was found on the 3rd day, but the lower dose induced more intense reaction within the central retina than in its peripheral region. In conclusion, these results indicate that peripheral area of the retina reveals better resistance to NaIO3 injury than its central part

The problems with comparability among financial statements prepared within Polish entities under IFRS

The aim of this paper is to analyse the comparability of headings included in the consolidated statements of profit or loss and other comprehensive income prepared under IFRS. The study required the analysis of statements of profit or loss and other comprehensive income patterns ensured by Polish accounting regulations as well as IFRS propositions in this field. Moreover, it covered the analysis of structure and content of IFRS consolidated statements of profit or loss and other comprehensive income prepared for the 2005–2019 period by Polish listed companies. The empirical study based on 477 consolidated statements of profit or loss and other comprehensive income showed that Polish entities use national patterns in IFRS reporting. Moreover, the results indicate that some entities were using the terms proposed by IFRS only in some years. As the analysis showed, there are some factors that may diminish the comparability of financial statements prepared under IFRS. To protect users of financial statements from making wrong decisions based on the illusion of comparable IFRS statements, there is a further obligation for research on how comparable IFRS financial statements really are. Bringing attention to comparability problems with IFRS financial statements may influence future regulators’ approach in setting standards. This can enhance the quality of financial statements

Teorie konstruktywistyczne w poradoznawstwie źródłem inspiracji zmian w diagnozie pedagogicznej

Artykuł ma charakter teoretyczny i dotyka diagnozy jako ważnego elementu szeroko ujmowanych działań pedagogicznych. Diagnozowanie w rozumieniu ciągłego procesu jest obszarem stale poznawanym w zakresie metodycznym i metodologicznym, a poszukiwanie nowych rozwiązań wiąże się z wychodzeniem poza to co znane i rutynowe w kierunku aplikowania nowych teorii. Celem artykułu jest pokazanie innego podejścia do diagnozy pedagogicznej poprzez aplikację do niej teorii konstruktywizmu z obszaru poradoznawstwa. Zaprezentowane teorie mają być inspiracją do zmiany w rozumieniu i uprawianiu diagnozy pedagogicznej, która zawsze stanowi początek procesu wsparcia i pomocy. W tym artykule stawiamy następujące pytania: W jakim zakresie możliwe jest wykorzystanie teorii konstruktywizmu społecznego w relacji z rodzicami/opiekunami dziecka w ramach procesu diagnozowania pedagogicznego? Jak zmienia się model diagnozowania z włączeniem do niego elementów orientacji konstruktywizmu?The article presents a theoretical approach to educational diagnosis as an important element of broadly conceived pedagogical activities. Diagnosing as a continuous process is an object of ongoing research in the studies on teaching methods and methodologies, and the search for new solutions in diagnosis involves going beyond what is known and routine to add new theories. The aim of this article is to outline a different approach to educational diagnosis by recourse to the theory of constructivism as applied in counselling and guidance studies. The theories discussed in the paper can inspire change in the understanding and practice of educational diagnosis, which is always the starting point for support and help-provision. Our argument in the article is driven by the following questions: To what extent can the theory of social constructivism be used in the relationship with the child’s parents/caregivers as part of the educational diagnosis process? How does the diagnosis model change with the inclusion in it of constructivist thought

Special Issue: “Bacteriophages and Biofilms”

Biofilms are a community of surface-associated microorganisms characterized by the presence of different cell types in terms of physiology and phenotype [...

Special Issue: “Bacteriophages and Biofilms”

Biofilms are a community of surface-associated microorganisms characterized by the presence of different cell types in terms of physiology and phenotype [...