Ustanie mandatu członka zarządu a odpowiedzialność podatkowa osób trzecich. Glosa do wyroku NSA z dnia 25 marca 2013 r., i FSK 521/12

The essay refers to the tax liability of members of board for company’s tax arrears. Under the Polish law that kind of liability arises from decision issued in tax proceedings in which tax authorities are obliged to verify the party’s status. The regulation of the burden of proof is based on two principles: tax authority needs the evidence of party’s membership in a board, while a party needs to prove that a petition to declare bankruptcy was filed or proceedings were instituted in order to avoid declaration of bankruptcy in due time, or party is not liable for the failure to file a petition to declare bankruptcy or to institute proceedings in order to avoid declaration of bankruptcy. If the party’s membership in board is disputable, the tax authority may be obliged to request a general court to determine whether or not that kind of legal relationship exists

Necessity and the physicalist account in Aristotle’s physics : difficulties with the rainfall example

The aim of the present article is to consider the shortcomings of the physicalist rainfall example set forth by Aristotle in Physics II.8. I first outline the ancient physicalist account of the coming-to-be of natural organisms and the accompanying rejection of the teleological character of such processes. Then I examine the rainfall example itself. The fundamental difficulty is that rainfall does not appear to have a proper nature. Hence it is not natural in the strict sense and cannot be used in arguments either for or against natural teleology. Rainfall can at most have an end in a weak sense, which makes it inadequate as a paradigm. Furthermore, the physicalist conception of action for an end is itself flawed. I argue that they construe it anthropomorphically and falsely presuppose a symmetry between coming-to-be and ceasing-to-be

Knowledge and opinion in Aristotle

In the article I examine Aristotle’s distinction between knowledge and opinion. I first consider Aristotle’s notion of rational intuition in the light of the commentaries of Ross and Apostle. Next, I turn to the distinction between opinion and knowledge in Aristotle’s texts and in the commentaries of Aquinas and Barnes. I conclude that the distinction is complex, including a number of factors, some objective, others subjective. Aristotle believes that the object of knowledge must be objectively true and necessary; it must subjectively be seen as necessary; the true cause has to be known; and the necessity of the causal connection must be perceived. The most important criterion for knowledge is objective necessity. If any of the aforementioned criteria is not satisfied, there can according to him be at most true opinion

Evidence for Respiratory Neuromodulator Interdependence after Cholinergic Disruption in the Ventral Respiratory Column

Reverse dialysis of the muscarinic receptor antagonist, atropine (ATR, 50 mM), into the pre-Bötzinger Complex region of the ventral respiratory column (VRC) of awake and sleeping goats increases breathing frequency and serotonin (5-HT), substance P (SP), glycine, and GABA concentrations in the effluent dialysate. Herein, we report data from goats in which we reverse dialyzed 5 mM ATR or specific antagonists of M2 or M3 muscarinic receptors into the VRC. The effects on frequency of all three antagonists were not significantly different from time control studies. 5 mM ATR and the M3 antagonist increased SP sevenfold less than 50 mM ATR. The antagonists had no effect on 5-HT, glycine, and/or GABA, suggesting that the increases in glycine and GABA with 50 mM ATR were secondary to the larger increases in 5-HT and/or SP. These data are suggestive of neuromodulator interdependence, whereby attenuation of one neuromodulator is compensated for by local changes in other neuromodulators to stabilize breathing

Degeneration grade of a femoropatellar joint and functional status of a knee joint

Aim of the paper: The aim of the study was to assess the impact of degeneration of femoropatellar joint cartilage on selected variables related with a knee joint function Material and methods: The studied group consisted of 50 patients that were diagnosed, through ultrasonography, changes in femoropatellar joint cartilage according to the Outerbridge classification. The data was collected with usage of a self-designed questionnaire. The study included pain assessment according to the VAS scale, Zohlen’s test, rectus femoris muscle test. Results: There is statistically significant correlation between the grade of degenerative changes and age (

Influence of ultrasound therapy on volume of the synovial fluid in knee joint arthrosis (gonarthrosis)-initial reports.

SUMMARY Aim of the paper: Aim of the study was impact assessment of the ultrasonic wave on production of synovial fluid in suprapatellar pouch, pain symptoms, and knee movement range. Material and methods: The study group consisted of 23 patients that were diagnoses with excess of synovial fluid in suprapatellar pouch. The measurement of the fluid volume was made using ultrasound examination. Volume of the fluid < 4 mm is considered as positive result of the study. The data was collected with usage of a self-made study protocol. In assessment of pain symptom, the VAS scale was used. Results: Statistically significant reduction of the synovial fluid volume in suprapatellar pouch (

Działalność edukacyjno-kulturalna bibliotek akademickich na przykładzie Biblioteki Głównej Uniwersytetu Pedagogicznego

The implementation of marketing in library activities becomes extremely desirable and necessary in building a positive image and trust in the eyes of the readers. It is important that the academic library breaks down the barriers and builds a positive image among academic and local communities. The article explains the concept of image and marketing of a library. Specific examples of educational and cultural events organized by the academic library of The Pedagogical University were illustrated. Zastosowanie marketingu w działalności biblioteki staje się niezwykle pożądane i niezbędne w budowaniu pozytywnego wizerunku i zaufania w oczach czytelników. Ważne jest, aby biblioteka akademicka przełamywała bariery i budowała pozytywny obraz wśród społeczności akademickiej i lokalnej. W artykule wyjaśniono pojęcie wizerunku i marketingu bibliotecznego. Zilustrowano przykłady konkretnych wydarzeń edukacyjno-kulturalnych organizowanych przez bibliotekę akademicką Uniwersytetu Pedagogicznego

Some models for water distribution systems

AbstractIn this paper the results of our investigation of methods and algorithms for operative and dynamical control of water distribution systems are presented. Our investigation was directed to the distribution system equipped with a variety of components—pipes, consumers, valves and the inner water store (a reservoir) as the most important one. The final model of the optimization problem containing all necessary restrictions is so complex that it is impossible to solve it without some special techniques. In the presented study we propose a multilevel approach based on the idea of aggregation of the pipelines network. In the paper the method of determination of aggregated model of the network is presented. The usefulness of this method in the optimization of water supply systems is examined. Based on an aggregated network model one determines optimal strategies for control of pumping stations. The optimization model consists of a linear objective function and quadratic constraints. A nonlinear mixed integer programming problem which is solved by modified branch and bound method is obtained