Geomorphological processes in channel heads initiated by groundwater outflows (the Parsęta catchment, north-western Poland)

Channel initiation is caused by a combination of various hydrogeomorphic processes. In the humid temperate zone of the Polish Plain, in areas with permeable deposits, seepage erosion is the primary mechanism of stream channel initiation. In the 24 channel heads selected in the southern part of the Parsęta catchment (NW Poland), the zones of occurrence of the following processes were identified: (1) seepage erosion; (2) falls, dry ravel events and slides; (3) creep, solifluction, surface runoff and erosion; (4) channel processes; and (5) landforms created under the impact of plants and animals. The co-occurrence of various morphogenetic processes produces variations in the accumulation conditions, and as a result, a diversity of deposits. Channel heads morphology shows the effect of the topography of the zero-discharge catchment, the type and magnitude of groundwater outflows, the variability of the geological structure, and the possibility of material being removed from the alcoves

Podatki ekologiczne

Korzystny stan środowiska naturalnego leży w interesie całego społeczeństwa. Aby osiągnąć ten cel konieczne jest skoordynowane działanie na wielu obszarach. Jeden z nich stanowi polityka fiskalna, w tym w szczególności podatkowa, która znajduje szczególne zastosowanie w dziedzinie ochrony środowiska w wielu państwach OECD. W artykule dokonano przeglądu rozwiązań podatkowych stosowanych zarówno w zakresie podatków pośrednich, jak i bezpośrednich w wybranych państwach UE i OECD w ramach polityki ekologicznej, wraz ze wskazaniem ich zalet i ewentualnych wad w tej roli

Polish ‘sugar fee’ in the light of global experience with sugar sweetened beverages taxation

Motivation: Obesity is one of the gravest public health challenges facing the world today. Out of different policy action undertaken by counties to counteract these threats, taxes imposed on sugar sweetened beverages (SSBs) has gaining growing popularity. They are currently imposed on 47 countries worldwide. The Polish ‘sugar fee’ came into force on January 1, 2021. Aim: The aim of the article is to synthesize the global experience with sugar-sweetened beverages taxation, to assess on that basis the construction of Polish ‘sugar fee’ and to identify key opportunities and threats connected with its implementation. Results: Introduction of ‘sugar fee’ in Poland is consistent with the latest global trends in taxation. Its formula gives an opportunity to stimulate consumers to displace SSBs by other healthier beverages and to incentivize drink manufacturers to reformulate their products and change their marketing strategies. There is growing that evidence ‘sugar taxes’ can be effective tools to achieve public health goals, however its effect must be strengthen by multifaceted instruments (e.g. broad information action). The fiscal potential of ‘sugar fee’ is limited, if we assume that its main purpose is to stimulate healthier consumption patterns

Opodatkowanie nieruchomości w państwach OECD

Immovable property taxation seems to be the material component of property taxation system. Their fiscal importance is significant in semi-government budgets. There is no multinational standards of their construction, thus it varies significantly in different countries. The article contains information about objects of immovable property taxes, the character of the tax base and valuation of immovable properties in cadastral systems (especially what is valued? ho is it valued? and who values?)

Opodatkowanie dochodów przedsiębiorstw w państwach OECD – kierunki ewolucji

Corporate Income Taxes are considered to be harmful to the economic growth – their burden generates high deadweight loss. The constructions of Corporate Income Taxes in OECD countries are determined by two material factors: before 2009 it was international tax competition, and after 2009 – public finance imbalance. The article is devoted to the evolution of corporate income taxation. It contains the analysis of fiscal efficiency of the category of taxes and the analysis of nominal CIT rates.Podatki obciążające dochody przedsiębiorstw są uznawane za jedne z najbardziej szkodliwych dla wzrostu gospodarczego. Przed 2009 r. reformy podatkowe w tym obszarze determinowane były przede wszystkim międzynarodową konkurencją podatkową, zaś po tej dacie – nierównowagą finansów publicznych, jaka dotknęła większość krajów OECD na skutek dekoniunktury gospodarczej. Artykuł przedstawia ewolucję podsystemu opodatkowania dochodów przedsiębiorstw, w tym w szczególności analizę wydajności fiskalnej tego typu danin oraz wysokości stawek Corporate Income Tax - zasadniczej konstrukcji funkcjonującej w ramach omawianego podsystemu

Variability of Water Chemistry in Tundra Lakes, Petuniabukta Coast, Central Spitsbergen, Svalbard

Samples of water from small tundra lakes located on raised marine terraces on the eastern coast of Petuniabukta (Ebbadalen, Central Spitsbergen) were examined to assess the changes in water chemistry that had occurred during the summer seasons of 2001–2003 and 2006. The unique environmental conditions of the study region include the predominance of sedimentary carbonate and sulphate rocks, low precipitation values, and an active permafrost layer with a maximum thickness of 1.2 m. The average specific electric conductivity (EC) values for the three summer seasons in the four lakes ranged from 242 to 398 μS cm−1. The highest EC values were observed when the air temperature decreased and an ice cover formed (cryochemical effects). The ion composition was dominated by calcium (50.7 to 86.6%), bicarbonates (39.5 to 86.4%), and sulphate anions. The high concentrations of HCO3−, SO42−, and Ca2+ ions were attributed to the composition of the bedrock, which mainly consists of gypsum and anhydrite. The average proportion of marine components in the total load found in the Ebbadalen tundra lake waters was estimated to be 8.1%. Precipitation supplies sulphates (as much as 69–81%) and chlorides (14–36%) of nonsea origin. The chief source of these compounds may be contamination from the town of Longyearbyen. Most ions originate in the crust, the active layer of permafrost, but some are atmospheric in origin and are either transported or generated in biochemical processes. The concentrations of most components tend to increase during the summer months, reaching a maximum during freezing and partially precipitating onto the bottom sediments

Existing and proposed urban geosites values resulting from geodiversity of Poznań City

Poznań, a city in central-western Poland, is located in the lowland region but has no less attractive geomorphological and human history. It was here that Poland was born at the end of the tenth century. The city’s location is connected with the meridian course of the Warta River valley. In contrast, in the northern part of the city, there is a vast area of the frontal moraines of the Poznań Phase of the Weichselian Glaciation. Against the backdrop of the geomorphological development of the city, the article presents the existing geosites, classified as urban geosites. The present geosites include three lapidaries with Scandinavian postglacial erratics, one of them also with stoneware, a fragment of a frontal push moraine and impact craters. Besides, three locations of proposed geosites with rich geomorphological and/or human history were identified. These are as follows: the peat bog located in the northern part of the city, defence ramparts as exhumed anthropogenic forms, and the Warta River valley. The existing and proposed geosites in Poznań were evaluated in three ways. In general, it should be assumed that the proposed new geosites are higher ranked than the current ones

Strukture and Mossbauer spectroscopy studies of multiferroic mechanically activated aurivillius compounds

X-ray di raction and 57Fe Mössbauer spectroscopy were applied as complementary methods to investigate the structure and hyper ne interactions of the Aurivillius compounds prepared by mechanical activation and subsequent heat treatment. Preliminary milling of precursors enhanced the di usion process and pure Aurivillius compounds were obtained at lower temperature as compared with conventional solid-state sintering technology (lower at least by 50 K). All the investigated Aurivillius compounds are paramagnetic materials at room temperature

Właściwości asfaltu z dodatkami modyfikującymi po procesie starzenia krótkoterminowego

The aim of the study was a comparative feasibility studies of the influence of modern modifiers (Trinidad , Gilsonit , synthetic wax , adhesive agent ) for incorporating them to the bituminous mixture at low temperatures production. The bitumen of penetration grade 35/50 was used as reference binder. The effect of modifiers on bitumen behaviour was assessed by means of followed properties: penetration grade, softening point temperature and the breaking point temperatures. Measurements of the above properties have been carried out before and after simulated aging according to RTFOT. Modifiers were dosed in five variants to bitumen by weight. Modification of bitumen with synthetic wax increased the level of bitumen stiffness while the use of the fatty amine did not invoke significant changes in bitumen properties (regarding neat bitumen). Short-term aging significantly influenced on characteristics of bitumen, as well. The highest bitumen change rate after aging was observed in the case of the use of natural bitumen. It was found that the most preferred modifiers to paving bitumen 35/50 were a synthetic wax and a adhesive agent. It is expected that they allow to ensure the durability of bituminous mixtures produced at reduced temperatures.Celem badań była analiza porównawcza wpływu nowoczesnych modyfikatorów (Trynidad, Glisonit, wosk syntetyczny, środek adhezyjny) przeznaczonych potencjalnie do produkcji mieszanek mineralno-asfaltowych w obniżonej temperaturze. Jako lepiszcze referencyjne wykorzystano asfalt o penetracji 35/50. Wpływ wykorzystanych modyfikatorów na właściwości asfaltu oceniono poprzez oznaczenie takich właściwości jak: penetracja, temperatura mięknienia oraz temperatura łamliwości. Oznaczenia powyższych właściwości zostały przeprowadzone przed i po procesie starzenia krótkoterminowego symulowanego metodą RTFOT. Modyfikatory dozowano w pięciu wariantach w stosunku do masy asfaltu referencyjnego. Modyfikacja asfaltu woskiem syntetycznym spowodowała wzrost zakresu plastyczności, podczas gdy zastosowanie modyfikatora obniżającego napięcie powierzchniowe nie wywołało znacznych zmian w odniesieniu do właściwości asfaltu. Również proces starzenia krótkoterminowego istotnie wpłynął na wartości oznaczonych cech asfaltu. Najwyższe tempo zmian po procesie starzenia krótkoterminowego zanotowano w przypadku zastosowania asfaltów naturalnych. Wykazane badania pozwoliły stwierdzić, że najkorzystniejszym modyfikatorem asfaltu 35/50 jest wosk syntetyczny oraz środek adhezyjny. Należy się spodziewać, że pozwalają one zapewnić trwałość mieszanki mineralno asfaltowej wytwarzanej w obniżonej temperaturze

Odczuwania subiektywnego stanu zdrowia przez chorych na stwardnienie rozsiane

Wprowadzenie. Stwardnienie rozsiane jest przewlekłą choroba ośrodkowego układu nerwowego. Może mieć różnie dynamiczny przebieg, z reguły jednak odnotowywany się stały postęp choroby. W skład obrazu chorobowego mogą wchodzić różne objawy o różnym indywidualnym nasileniu. O skuteczności ich leczenia decyduje właściwie, indywidualnie dobrane leczenie farmakologiczne wpływające na naturalny przebieg choroby, leczenie objawowe, rehabilitacja. Duża aktualność tej tema-tyki skłoniła autorów do podjęcia badań własnych. Cel pracy. Zbadanie odczuwania subiektywnego stanu zdrowia chorych na stwardnienie rozsiane. Określenie postrzegania znaczenia rehabilitacji ruchowej dla tej grupy chorych. Materiał i metodyka. W badaniach uczestniczyło 62 osoby ( 36 kobiet i 26 mężczyzn ) w wieku 20-69 lat z rozpoznanym i leczonym stwardnieniem rozsiane. W chwili prowadzonych badań wszyscy pacjenci objęci byli ambulatoryjnym programem rehabilitacji. W badaniach wykorzystano metodę sondażu diagnostycznego, a zastosowaną techniką badawczą był autorski kwestionariusz ankiety. Wyniki i wnioski. 74,2% chorych na stwardnienie rozsiane swój stan zdrowia określało jako dobry lub zadowalający. Od 32,26 do 80,65% było wstanie wykonać podstawowe czynności związane z codziennym trybem życia. Badani chorzy najczęściej (88,71%) wskazywali zaburzenia emocjonalne towarzyszące w dużym nasileniu ich chorobie, następnie zaburzenia funkcji pęcherza moczowego i jelit, które bardzo silnie dokuczały 85,48% badanych, później nadwrażliwość na ciepło, co w stopniu bardzo nasilonym rejestrowało 82,26% ankietowanych i zaburzenia na-pięcia mięśniowego- spastyczność, które dotyczyło w bardzo nasilonej postaci 80,65% chorych. 75,81% badanych uważało, iż rehabilitacja ruchowa w dużym stopniu poprawia ich sprawność ruchowa, natomiast dalszych 11,29% badanych uznało, że tylko częściowo.Introduction. Multiple sclerosis is a chronic disease of the central nervous system. It may have a different dynamic course, however, as a rule, constant disease progression is noted. The disease may contain various symptoms of varying individual severity. The effectiveness of their treatment is determined by properly, individually selected pharmacological treatment affect-ing the natural course of the disease, symptomatic treatment, rehabilitation. High relevance of this topic has led authors to undertake their own research. Aim of the study. To examine the feeling of the subjective state of patients’ health with multiple sclerosis. Determining the perception of the importance of physical rehabilitation for this group of patients. Materials and methods. 62 people participated in the study (36 women and 26 men) aged 20-69 with diagnosed and treated multiple sclerosis. At the time of the research, all patients were covered by an outpatient rehabilitation program. The research used the method of a diagnostic survey, and the applied research technique was the author's questionnaire. Results and conclusions. 74.2% of patients with multiple sclerosis described their health condition as good or satisfactory. From 32.26 to 80.65% it was able to perform basic activities related to everyday life. The respondents most often (88.71%) pointed emotional disturbances accompanying their illness in a high degree, followed by disturbances of the bladder and intestinal functions, which were very strongly afflicted by 85.48% of the subjects, then hypersensitivity to heat, which in 82.26% of the respondents and muscle tone disorders - spasticity, which concerned in a very severe form 80.65% of patients, registered very severe symptoms. 75.81% of respondents thought that motor rehabilitation greatly improved their physical fitness, while a further 11.29% of respondents considered that only partially