Tax incentives to encourage corporate investment in Latvia

During 2006‐2017, Latvia has applied a rather generous accelerated depreciation (AD) policy to stimulate firm investment. The AD policy included: (1) the general AD scheme, (2) incentives to acquire new technological equipment, and (3) Investment incentives in the specially assisted areas. This paper analyses the effect of accelerated depreciation policy on firm investment using administrative firm‐level data for 2007–14. Lacking data for a natural experiment (AD began before our sample period), we use difference‐in-differences methodology with identification based on variation either across time (the crisis period serving as quasi‐counterfactual) or by firm size (with large firms unlikely to be genuinely affected by the policy). We find that past use of AD had a positive effect on firm investment rates. The effect is stronger in industries with most of their assets in long-duration categories and among enterprises with fewer than six employees. AD of new equipment has a significant effect both on next year investment rate and on probability to invest next year, but only for firms with six to ten workers

Chapter 1 Transformation of the economy

"This book presents the ways in which three key issues of the modern world – transformation, digitalisation and sustainability – may be combined for the greater good and highlights which activities may be designed to integrate these three directly linked paths. It is an experience-derived and evidence-based analysis of how sustainable development impacts the transformation of the economy and how the business environment influences economic transformation in the light of the sustainable development principles. The book addresses the current challenges and shows how the economy can be transformed further in an organic way that meets the needs of society and the environment, through the use of digital technologies. The multidisciplinary approach to sustainability transformation is one of the core strengths of the book, as it emphasises the need for a holistic approach to the functioning of sustainable development ideas at the micro- and macro-levels. The authors present a fresh perspective, particularly around the regulations stimulating the sustainable development of enterprises, tax systems, and the allocation of capital. Moreover, the book brings together and makes available the results of the latest research on the subject, using a vast amount of primary evidence and both quantitative and qualitative methodology. The authors’ insights go beyond the obvious effects of economic transformation and call attention to ways in which smart technology and digitalisation may help to achieve the Sustainable Development Goals. The book is directed first and foremost towards academics, researchers and students, but also professionals, who would like to expand their knowledge of sustainable development from a scientific perspective.

Przemiany w pracy współczesnych pracowników i ich konsekwencje

The dynamics of the contemporary world influences the functioning of an organization, as well as the work of its employees. It appears that the key to success is the speed of actions an organization takes, which in turn affects the pace at which employees fulfil their professional jobs and duties. Focusing on speed drifts away the previous status quo and brings a new order into the professional activity of employees. Taking the above into consideration, the aim of this research paper is to indicate the crucial changes that the process of work is undergoing in the functioning of the organization in the accelerating environment and to point out the consequences of it. The basis for the approach is the author’s own research followed by a careful analysis of subject-related literature.Dynamika współczesnego świata wpływa na funkcjonowanie organizacji i pracę zatrudnionych pracowników. Kluczem do sukcesu staje się szybkość działania organizacji przekładająca się na tempo realizacji obowiązków zawodowych przez personel. Koncentracja na szybkości znosi dotychczasowe status quo i wprowadza nowy porządek w działalności zawodowej pracowników. Biorąc to pod uwagę, celem opracowania jest próba ukazania istotnej zmiany w charakterystyce pracy w związku z funkcjonowaniem organizacji w warunkach przy spieszenia otoczenia oraz przedstawienie konsekwencji tej sytuacji. Podstawą do tak ukierunkowanych rozważań są badania własne autora i analiza literatury przedmiotu

Legitimising accession: Transformation politics and elite consensus on EU membership in Poland, 1989-2003.

This thesis considers the evolution of Poland's party-political consensus on accession to the European Union, starting with the elections to the contract parliament in June 1989 and ending with the accession referendum in June 2003. The main finding is that the establishment of consensus in favour of accession among Poland's political elites proved much more challenging than the elites' declarations of support suggest. Although most parties declared support for accession, throughout the entire pre-accession period they also supported policy proposals that contradicted accession conditions. The EU's strict neoliberal economic requirements and the loss of national sovereignty accession entailed proved particularly challenging. Rather than reconcile their policy proposals with EU's conditions, or change their stance on accession, parties rhetorically re-presented the EU into different visions that aligned with their ideological offering. Declarations of support for 'Social Europe', 'Christian Europe' or the 'Europe of Nations' gave the appearance of consensus. But in fact no in-depth consensus was possible since the way in which political groupings presented the 'Europe' they claimed to support was so different as to remove a common denominator they could agree on. As a result, the single biggest change Polish society experienced since 1989 was never really addressed in political debate. The integration project was propelled forward not by in-depth political consensus but by a series of rhetorical compromises. At each stage of the accession process the parties' inability to negotiate more than a nominal consensus prevented meaningful public debate. During each electoral contest of the pre-accession period voters were presented with ambiguous rhetoric in place of alternative policy options that would have enabled the electorate to hold decision makers to account

Gluten and gluten-dependent diseases

Gluten to mieszanina wielu pojedynczych, powiązanych białek, które tworzą materiał magazynowy w pszenicy. Są to głównie gliadyny monomeryczne i gluteniny polimeryczne tworzące ze sobą kompleksy, stabilizowane mostkami dwusiarczkowymi, dlatego też tworząca je cysteina odgrywa bardzo ważną rolę w budowie i funkcjonalności glutenu. W artykule porównano cechy wybranych zbóż, takie jak zawartość poszczególnych składników pokarmowych, wymagania glebowo-klimatyczne oraz właściwości stosowane w produkcji żywności. Obecność glutenu w żywności jest problemem z punktu widzenia jej wpływu na organizm człowieka. Oczekuje się, że skupienie badań na modyfikacji genomu pszenicy doprowadzi do otrzymania odmiany pszenicy o nietoksycznych właściwościach dla osób cierpiących na celiakię i różne formy nietolerancji białka glutenu. Specyficzne sekwencje znalezione w białkach pszenicy wiążą się z przeciwciałami IgE, powodując różnorodne objawy chorobowe. W artykule omówiono kryteria diagnostyczne celiakii i alergii na pszenicę oraz wpływ odstawienia glutenu na kliniczne objawy celiakii

An in-depth analysis of the impact of reforms on inequality – Latvia

Latvia faces significant challenges in terms of both income inequality and inequality of opportunity. This paper examines to what extent these inequalities can be reduced by recent reforms, both those addressing the country-specific recommendations (CSR) by the EC and others, as well as those yet to be implemented. According to microsimulation results, differentiation of the non-taxable minimum is not well-targeted on low-income earners, while raising the size of the family state benefit paid for the second child and third child, although not directly related to CSR, appears better targeted. The solidarity tax on top earners, also not directly related to CSR and criticized for competitiveness concerns, clearly reduces inequality. Recent increases in minimum wage are also likely to reduce income inequality, but earned income tax credit would be a more targeted policy. The paper concludes that the inequality-reducing effect of recent reforms implemented in according with CSR has been small; some other reforms, however, did have a more substantial effect, and some recently launched reforms, as well as reforms yet to be implemented (such as improving accessibility, quality and cost-effectiveness of the healthcare system and increasing opportunities for work-based learning) have a much larger potential

Diagnostics and physiotherapy in rheumatoid arthritis

Reumatoidalne zapalenie stawów (RZS) jest jedną z najczęstszych chorób autoimmunologicznych tkanki łącznej. Pierwsze objawy choroby pojawiają się zwykle między 30 a 50 rokiem życia i obejmują przewlekły proces zapalny, który powoduje postępujące niszczenie układu kostno-stawowego i zmiany narządowe. Etiologia RZS nie jest dotychczas dostatecznie poznana, a zarówno czynniki genetyczne, jak i środowiskowe odgrywają rolę w patogenezie RZS. Rozpoznanie opiera się na kryteriach American Collegium of Reumathology (ACR) oraz European League Against Rheumatism (EULAR) z 2010 roku. Wśród metod fizykoterapii stosowanych w leczeniu RZS szczególną rolę odgrywa krioterapia (kriostymulacja). Zgodnie z wytycznymi Panelu Ottawa kinezyterapia czynnościowa powinna odgrywać szczególną rolę u chorych na RZS, który ma na celu przywrócenie wzorców ruchowych najbardziej zbliżonych do fizjologii. Stosując kinezyterapię u chorych na RZS, należy monitorować przebieg procesów kompensacyjnych. Brak nadzoru lekarza i fizjoterapeuty nad powyższym procesem prowadzi do przeciążenia, a następnie deformacji układu mięśniowo-szkieletowego

Preliminary results of proton radiotherapy for choroidal melanoma : the Kraków experience

AIM OF THE STUDY: The objective of the study was to present the preliminary results of proton radiotherapy as a method for treating 15 patients with choroidal melanoma. MATERIAL AND METHODS: The proton radiotherapy was administered using beams providing energy levels of 60 MeV, which ensures a clinical range of 28.4 mm. In addition, the beam has a very narrow penumbra of 1.3 mm and a sharp distal dose fall-off. All patients received the dose of 60 CGE (cobalt gray equivalent) given to the PTV (planning target volume). This dose was administered in 4 fractions over 4 successive days of treatment. RESULTS: The tumour had regressed in 8 patients (53.3%) and remained stable in 3 patients (20%). The large tumours in another 3 patients (20%) were removed during vitrectomy (endoresection), which increased the number of patients with tumour regression up to 11 (73.3%). In the case of 1 patient, despite intraocular tumour regression occurring the choroidal melanoma had spread multifocally into the orbit, which necessitated orbit exenteration. The results ensured that the eyeballs of 14 patients (93.3%) could be saved. The follow-up period for the 15 patients ranged between 8 and 26 months (average: 17.4 months, median: 19 months). In this period some side effects were noted: an increase in intraocular pressure, retinal detachment, cataract, maculopathy, neuropathy and vitreous haemorrhaging. CONCLUSIONS: The preliminary results confirm that proton radiotherapy is an effective method for treating patients with choroidal melanoma. This method ensures an eyeball preservation rate of 93%, with the vision function of 80% of the patients being saved