Accounting Conservatism in Transitional Economies

Executive summary Prior research shows that accounting conservatism exists in mature economies. However there is not too much research about accounting conservatism in transitional economies. This paper analyses the influence of institutional and political factors on accounting conservatism in Eastern European countries which have already joined the European Union. I researched the levels of unconditional and conditional conservatism in Eastern Europe and compared them with Western European results. I did not find evidence that there is conditional conservatism in Eastern Europe. My research shows that there was conditional conservatism only in Poland during the analyzed period. I found significant evidence proving my expectations regarding the influence of the quality of law, securities law and the risk of expropriation on conditional conservatism

Small intestinal development in suckling rats after enteral obestatin administration

This study investigated the effect of enteral administration of obestatin on the development of small intestine, as well as oxidative stress markers and trancriptomic profile of gastrointestinal genes. Suckling rats were assigned to 3 groups treated with: C-saline solution; OL-obestatin (125 nmol/kg BW); OH-obestatin (250 nmol/kg BW) administered twice daily, from the 14th to the 21st day of life. Enteral administration of obestatin in both studied doses had no effect neither on the body weight of animals nor the BMI calculated in the day of euthanasia. Compared to the control group (C), treatment with obestatin resulted in significant changes in the histometry of the small intestinal wall as well as intestinal epithelial cell remodeling. The observed changes and their possible implications for intestinal development were dependent on the dosage of peptide. The enteral administration of high dose (OH) of obestatin significantly decreased its expression in the stomach and increased markers of oxidative stress. The gene profile revealed MAPK3 (mitogen-activated protein kinase-3) as the key regulator gene for obestatin action in the gastrointestinal track. In conclusion, we have showed that enteral administration of obestatin influences the gut mucosa remodeling. It is also suggested that the administration of high dose (OH) has inhibitory effect on the intestinal maturation of suckling rats

Projekt „Drewniany Skarb. Chroniąc dziedzictwo, kreujemy przyszłość” – wizualizacja wiedzy o architekturze drewnianej jako forma ochrony zabytków

The region of Lublin has a rich tradition of the usage of timber in construction. A few dozen years ago wood was still the predominant building material in villages, towns and on the outskirts of big cities. Small multicultural towns were a characteristic element of the cultural landscape of the region. The wooden buildings of these towns compose one of the most unique phenomena in Polish and architecture. To this day some examples of particular small towns’ buildings were preserved. The main aim of the project is to create digital 3D reconstructions of five small towns of the Lublin region and a model illustrating wooden architecture of the Norwegian town of Larvik in different historical periods. All models will be accesible online on multimedia service dedicated to wooden architecture and methods of its conservation and will have connection with inventory of the most representative monuments of wooden architecture of the Lublin region, uploaded and shared via the Internet.Projekt „Drewniany Skarb. Chroniąc dziedzictwo, kreujemy przyszłość” to działanie realizowane przez Ośrodek „Brama Grodzka – Teatr NN” na rzecz ochrony i promocji tradycyjnej architektury drewnianej miasteczek Lubelszczyzny. Jednym z celów projektu jest uwrażliwienie społeczności lokalnych na problem degradacji wielokulturowego dziedzictwa regionu. Projekt jest realizowany we współpracy z Muzeum Wsi Lubelskiej i Katedrą Architektury, Urbanistyki i Planowania Przestrzennego Politechniki Lubelskiej oraz z Norweskim Instytutem Badań nad Dziedzictwem Kulturowym (NIKU) oraz Vestoldmuseene IKS (Larvik Museum)

Fresh insight into premature ovarian insufficiency

Premature ovarian insufficiency (POI) is one of the vital reasons of anovulatory infertility among women under 40 years old. However, because of the unacknowledged causative factor in most cases, it still remains a huge challenge in gynecology. Recently, the most promising opportunities in diagnosing are connected with the use of some serum biomarkers, such as interleukin-17 (IL-17), Frizzled-5 protein, Soggy-1 protein and other cytokines. Additionally, environmental toxicants such as chemicals and heavy metals might be relevant in the near future when investigating the causes of premature ovarian insufficiency. One of the main aims of the therapy is to focus on maintaining fertility among women with POI, since it is essential for patients considering their young age. Among the newest approaches listed there are different types of stem cells, oocytes donation and in-vitro activation, all of which are recently gaining in importance

Basics of the tourism sector in Warsaw : problems and dilemmas

The article is a problem-oriented identification of some aspects of tourism in Warsaw, both typical (hotels, restaurants, markets, museums) and unusual (taxi drivers, the right side of the city, lights). However, the authors discuss only some issues related to tourism in Warsaw. In addition, the article tries to show that the capital of Poland - due to various aspects, but mainly because of its rich and dramatic history - is a city with a huge and diverse tourist potential. Despite the efforts of entities involved in the tourism sector, it is a collection of separate elements, rather than a unified whole.Artykuł jest problemowym ujęciem wybranych aspektów turystyki w Warszawie - zarówno tych oczywistych (np. hotele, gastronomia, muzea), jak i nieoczywistych ( np. dorożkarz, prawa strona miasta, światło ). Moduły, uporządkowane w kolejności alfabetycznej, sygnalizują jedynie pewne zagadnienia związane z turystyką warszawską, która nadal (mimo starań m.in. władz miasta, ekspertów, zarządzających sektorem turystycznym czy akademików) przypomina - w tym mieście Fryderyka Chopina - raczej zbiór osobnych jego scherz aniżeli spójny koncert symfoniczny. Stąd też różne paradygmaty stanowiące kanwę rozważań

Anti-inflammatory effects of ketamine in the treatment-resistant depression: a narrative review

Background: In some depressed patients, especially those not responding to standard antidepressants or with suicidal thoughts or attempts, inflammation as a source of cytokines contributes to a lack of response to the therapies used. An opportunity for such individuals is therapy with ketamine. S-ketamine is a fast-acting antidepressant with high efficacy in treating patients with treatment-resistant depression (TRD). Ketamine is a derivative of phencyclidine, a substance belonging to the group of psychodysleptic agents, also known as hallucinogens. The mechanism of ketamine's antidepressant effect is complex and not yet fully understood. It is thought that it acts mainly by modulating the functioning of the glutamatergic system, which is responsible for the rapid antidepressant effect of ketamine and plays a significant role in the process of neuroplasticity in the course of depression. In recent years, the anti-inflammatory properties of ketamine and its effects on tryptophan metabolism have attracted research interest. Aim of the study: This review aims to discuss and present the current state of knowledge regarding the anti-inflammatory effects of ketamine, which could serve as a crucial component in the effective therapy for depression. This is particularly relevant for the subgroup of patients with TRD who have increased levels of pro-inflammatory cytokines. Materials and methods: The issue was analysed on the basis of a current literature review in both Polish and English languages (published between November 2006 and November 2023) by searching scientific databases: PubMed/Medline and Google Scholar. A search for relevant articles on the anti-inflammatory effects of ketamine was conducted using the keywords: "ketamine" (ketamine), "depression" (depression), treatment-resistant depression (treatment-resistant depression), "inflammation" (inflammation), "kynurenine pathway" (kynurenine pathway), "anti-inflammatory action" (anti-inflammatory action). The described methodology allowed for obtaining reliable information. Results: Preclinical and clinical studies have demonstrated that ketamine appears to induce anti-inflammatory effects, either directly or indirectly (by activating neuroprotective branches of the kynurenine pathway), at least in some patients with TRD. Conclusions: This publication not only expands the current understanding of the mechanism of action of ketamine, but also represents an important addition to the scientific literature in Polish, shedding new light on the complex interactions between the anti-inflammatory and antidepressant effects of this drug