Sealing of the VAT tax system in Poland in 2016-2021 and the implementation of tax rules

PURPOSE: Within the framework of this article the authors analyze and assesses the impact of changes sealing of the tax system in the area of calculating and collecting tax on goods and services in Poland on the degree of implementation of basic tax principles (equality, certainty, convenience, cheapness).DESIGN/METHODOLOGY/APPROACH: In the theoretical part, a critical analysis of the literature in the field of research on classification and definition of tax rules has been made. The legal acts concerning changes in the Polish tax system concerning sealing measures in the field of VAT were reviewed. In the analytical part, the impact of solutions sealing VAT settlements introduced in the Polish legal system on the implementation of tax rules have been assessed. In order to measure the impact of the introduced solutions on individual tax rules, numerous measures based on the obtained empirical data have been proposed.FINDINGS: The results of the analysis indicate that the sealing measures carried out in 2016- 2021 did not significantly affect the implementation of individual tax rules. Nevertheless, a significant increase in tax costs on the part of the taxpayer is noticeable, which allows to conclude that the changes introduced took place at the expense of the taxpayer.PRACTICAL IMPLICATIONS: The increase in tax costs on the part of taxpayer (the number of hours devoted by the taxpayer to tax issues) allows for a conclusion that the introduced changes took place at the expense of the taxpayer. This should be a guideline for other countries to build friendly and effective tax systems.ORIGINALITY/VALUE: Within the years 2015-2021, Poland introduced many changes to the tax system regarding VAT, therefore the conclusions may be inspiring to other countries when rebuilding their tax systems. The considerations focused on identifying potential restrictions in the implementation of tax rules in the process of introducing measures to tighten the tax system, taking into account the properties of a given tax. The impact of tax changes in the scope of measures to tighten VAT settlements on the application of tax rules is one of the poorly recognized issues.peer-reviewe

Coronary artery visualization using a 64-row multi-slice computed tomography in unselected patients with definite or suspected coronary artery disease: A comparison with invasive coronary angiography

Background: Multi-slice computed tomography (MSCT) is becoming an increasingly acknowledged means of visualizing coronary arteries. The accuracy of 64-MSCT is still a subject of clinical evaluation. Our study, performed with a 64-slice scanner, was intended to assess the concordance of coronary artery lumen visualization in MSCT and invasive coronary angiography (ICA), both in post-revascularization and previously medically treated patients. Methods: We examined data from 73 patients (31 women, 42 men, mean age 59 years) referred to our hospital in 2006 and 2007 who underwent MSCT and subsequent ICA. Twenty two patients had a history of previous revascularization. Of the remaining 51 patients with intermediate coronary artery disease probability, the indication for 64-MSCT was suspicion of coronary artery disease. MSCT coronary angiography was performed with Aquilion 64 scanner (Toshiba, Japan). We evaluated 15 segments of four native coronary arteries (RCA, LM, LAD and Cx in all patients plus 11 arterial and 22 venous conduits). The cut-off value for significant stenosis was the lumen cross section area reduction exceeding 50%, regardless of segment. Results: Regarding native arteries, MSCT and ICA findings were coherent in 80.8% of all patients, 93.8% of vessels, and 98.4% of segments. MSCT coronary stent patency evaluation was 90.9% correct. The by-pass grafts evaluation was entirely concordant in both methods. The respiratory and heart rate variability artifacts hindered the MSCT analysis in ten patients (13.7%). The artifacts occurrence in misinterpreted studies was nearly two-fold higher than in those that were coherent (21.4% vs. 11.9%). Conclusions: We concluded that a reliable evaluation of the coronaries by means of 64-MSCT is feasible both in patients with suspected coronary artery disease and those with definite coronary artery disease who had previous coronary intervention. Patient selection and co-operation is necessary to avoid respiratory and heart rate variability artifacts that may hinder analysis

Retinoic Acid and Its Derivatives in Skin

The retinoids are a group of compounds including vitamin A and its active metabolite all-trans-retinoic acid (ATRA). Retinoids regulate a variety of physiological functions in multiple organ systems, are essential for normal immune competence, and are involved in the regulation of cell growth and differentiation. Vitamin A derivatives have held promise in cancer treatment and ATRA is used in differentiation therapy of acute promyelocytic leukemia (APL). ATRA and other retinoids have also been successfully applied in a variety of dermatological conditions such as skin cancer, psoriasis, acne, and ichthyosis. Moreover, modulation of retinoic acid receptors and retinoid X (or rexinoid) receptors function may affect dermal cells. The studies using complex genetic models with various combinations of retinoic acid receptors (RARs) and retinoid X (or rexinoid) receptors (RXRs) indicate that retinoic acid and its derivatives have therapeutic potential for a variety of serious dermatological disorders including some malignant conditions. Here, we provide a synopsis of the main advances in understanding the role of ATRA and its receptors in dermatology

Left atrial myxoma in a patient with advanced coronary artery disease qualified to undergo heart surgery - case report

Śluzak przedsionka jest najczęściej występującym łagodnym guzem serca. W przypadku gdy jest bezobjawowy, często jego rozpoznanie jest przypadkowe. Z uwagi na takie powikłania z nim związane, jak: zatorowość obwodowa i płucna, zamknięcie ujść przedsionkowo-komorowych, zaburzenia rytmu serca lub nagły zgon, istotne jest jego wczesne rozpoznanie i leczenie. W niniejszej pracy przedstawiono przypadek chorego zgłaszającego tylko pogorszenie tolerancji wysiłku. We wczesnej diagnostyce echokardiograficznej wykonanej u badanego uwidoczniono zmianę w lewym przedsionku, natomiast w dalszej diagnostyce tego guza stwierdzono współistniejące, istotne zmiany zwężające w tętnicach wieńcowych. Chorego zakwalifikowano do operacyjnego usunięcia guza i jednoczesnego zabiegu pomostowania naczyń wieńcowych.Atrial myxoma is one of the most common benign heart tumors and when asymptomatic its diagnosis is often the case. Due to its complications — peripheral and the pulmonary embolism, the atrio-ventricular orifice closure, arrhythmias or sudden cardiac death — early diagnosis and treatment are important. In this report we want to present a case of a patient with only fatigue as a symptom of illness. Early echocardiographic evaluation showed a tumor in the left atrium and further tests of the tumor revealed the coincidence of advanced coronary artery stenoses. The patient was qualified to undergo tumor excision and coronary artery by-pass grafting

The Sixth International Conference 'Language, Culture, and Society in Russian/English Studies

Articles: Stanley, Eric. RIDDLING: a serious pursuit through the ages and in many languages; Kalmar, Tomás Mario. Then Alfred took the throne and then what? Parker’s error and Plummer’s blind spot; Kitaev, Artem and Leonid Slonimskiy. Malevich’s Grave: from figurative to non-figurative and back: A research project on the history of Kazimir Malevich’s ashes burial site in the context of the perception of historical avant-garde in Soviet and post-Soviet culture; Eliot, Simon. The History of Communication: A Case Study. The Ministry of Information 1939-46; Volodarskaya, Emma. Translation of Shakespeare’s works in Russia; Courtney, Julia. Doomed Heroes: Bulgarian patriots in late nineteenth- and early twentieth-century English translations of Turgenev’s On the Eve and I. M. Vazov’s Under the Yoke; Tchougounova-Paulson, Elena. Alexander Blok and the ‘seal of Decadence’: on the example of his article ‘Stagnation’ (1906); Foster, Graham. Russian Holiday: Anthony Burgess in Leningrad, 1961; Sepeshvari, Vera. A Musical Pun: Challenges of English-Russian Translation; Stein, Gabriele. The Author behind the Lexicographer; Ilson, Robert. Larking about among the Varieties; McGregor, Charles. Reifying vocabulary; Szymański, Leszek. Selected issues in aspect-modality interaction: English modal auxiliaries and the morphological aspect of the main verb; Bailey, Janine. The St Petersburg Gospels and the Athelstan Royal Gospels: Palaeographic Purpose; Konshuh, Courtnay. Edward the Elder’s Burghal Policy and Ideology in West Saxon Overlordship of Britain; Kotake, Tadashi. ‘Non A-type’ glosses in the Cambridge Psalter (Cambridge, University Library, Ff. 1.23): A case study of double glosses; Allen, Rosamund. How Does One Pronounce a Mis-Spelling?; Mester, Annegret. The Six Swans of the Romance of the Cheuelere Assigne: sources and analogues; Matyushina, Inna. Words before blows: flyting in Old English, German, Norse and Russian tradition; Benabdi, Farouk. The School Boards and their Abolition in England: 1870-1902; Chorfi, Fatima. The Article: The Origins of the Labour Party prior to 1906

Position of the Polish Cardiac Society on therapeutic targets for LDL cholesterol concentrations in secondary prevention of myocardial infarctions

Cardiovascular diseases account for 43% of deaths in Poland. The COVID-19 pandemic increased the number of cardiovascular deaths by as much as 16.7%. Lipid metabolism disorders are observed in about 20 million Poles. Lipid disorders are usually asymptomatic, they cause a significant increase in the risk of cardiovascular diseases. Up to 20% of patients who experience an acute coronary syndrome (ACS) may experience a recurrence of a cardiovascular event within a year, and up to 40% of these patients may be re-hospitalized. Within 5 years after a myocardial infarction, 18% of patients suffer a second ACS and 13% have got a stroke. Lipid-lowering therapy is an extremely important element of comprehensive management, both in primary and secondary prevention, and its main goal is to prevent or extend the time to the onset of heart or vascular disease and reduce the risk of cardiovascular events. A patient with a history of ACS belongs to the group of a very high risk of a cardiovascular event due to atherosclerosis. In this group of patients, low-density lipoprotein cholesterol levels should be aimed below 55 mg/dl (1.4 mmol/l). Many scientific guidelines define the extreme risk group, which includes not only patients with two cardiovascular events within two years, but also patients with a history of ACS and additional clinical factors: peripheral vascular disease, multivessel disease (multilevel atherosclerosis), or multivessel coronary disease, or familial hypercholesterolemia, or diabetes with at least one additional risk factor: elevated Lp(a) >50 mg/dl or hsCRP >3 mg/l, or chronic kidney disease (eGFR <60 ml/min/1.73 m2). In this group of patients, the LDL-C level should be aimed at below 40 mg/dl (1.0 mmol/l). Achieving therapeutic goals in patients after ACS should occur as soon as possible. For this purpose, a high-dose potent statin should be added to the therapy at the time of diagnosis, and ezetimibe should be added if the goal is not achieved after 4–6 weeks. Combination therapy may be considered in selected patients from the beginning. After 4–6 weeks of combination therapy, if the goal is still not achieved, adding a proprotein convertase subtilisin/kexin type 9 protein inhibitor or inclisiran should be considered. In order to increase compliance with the recommendations, Polish Cardiac Society and Polish Lipid Society propose to attach in the patient’s discharge letter a statement clearly specifying what drugs should be used and what LDL-C values should be achieved. It is necessary to cooperate between the patient and the doctor, to follow the recommendations and take medicines regularly, to achieve and maintain therapeutic goals

GIS w polskiej edukacji wyższej – dyskusja

The idea for this publication was barn in June 2015, during a meeting of Polish teachers involved with Geographic lnformation Systems. The meeting was initiated by the Department of Geoinformation, Faculty of Geographical Sciences, University of Łódź, which received a grant to organize it. The discussion and presentations from academic teachers representing various universities in Poland were very interesting and sometimes heated. it would be advisable for other educators to familiarise themselves with the aspects of GIS education among Polish geographers, foresters, surveyors and other users. The experience of Geoinformation education in Poland is still modest, so the views of people who have been involved at Polish universities with it since the 1990s should be interesting to readers. Geographic lnformation Systems (GIS) – the integration of environmental and climate issues as an important factor for economic development and quality of life – an innovative second-degree studies. Akronim GIS-E-QL: GIS for environment and quality of life. Project objectives: The main aim of the project is to start-up attractive and innovative second­ degree studies – geoinformation in mutual cooperation of the FGS and the FMCS, students education, improving the competence of academic teachers, conference organization, publishing, cooperation with practitioners and establishing contacts with partners from Norway. This aim is consistent with the “Ana lysis of the economy's demand for graduates in key field of strategy in the context of the Europe 2020” 2012 and “Strategy for development of higher education in Poland 2020”, in the field of promoting innovative courses, formed collectively with practitioners, raising awareness of the environment. Joint actions of educators and practitioners, supported the by the strengthening of university's hardware, software and spatial data, will ensure a high quality project. The existing cooperation with practitioners indicate that further training is necessary and they would like to see postgraduates in their institutions. The final beneficiaries of the project will be the students and the academical teaching staff and indirectly the economy of the region. Students who graduate will be the main recipient of the project, the next will be teaching staff who will have contact with the practices and Norwegian partners with similar interests. In broad terms the project will benefit Polish and European economy and environment.The experience of Polish scientists and educators in the GIS has not been as long as mentioned by Michael F. Goodchild who jointly with Ross Newkirk (Goodchild 2006) started the fi rst GIS training course at the University of Western Ontario in Canada in 1975. Discussions on the scope of knowledge included in the GIS have continued at most universities that have offered such classes. In 1988/89, owing to the National Centre for Geographic Information and Analysis (NCGIA), the 3-volume document of over 1000 pages was put together to include curriculums, student materials and other teaching aids. We have good models and we can use them. Meetings and discussions about the GIS education have been and still are regularly held all over the world (Forer P., Unwin D. 1999). When employees of Polish universities were starting to learn the GIS software and possibilities, Morgan J. M., Fleury B., Becker R. A. (1996) had already identifi ed over 800 higher education institutions all over the world that had offered at least one GIS course. The rapid development of new technologies, methods, the creation of new labour markets has arisen discussions on the contents GIS training in various centres of higher education, e.g. in the Netherlands, the US, and those have been similar to the ones presented in this article (Toppen F. J. 1992) and some issues needed to be resolved in court (DiBiase, D. 2008). You can see how important these meetings of educators are for exchanging opinions and experience. They have allowed to meed people representing various fi elds involved in the geoinformation, which may result in co-operation and new educational initiatives, and sometimes, competition. Finally, we should agree with prof. J. Gaździcki (2009 p. 12) that “It is obvious that the success of any measures to modernise education in the area under consideration depends on the interest of academic communities, involvement of research and academic staff in these endeavours, their will, ambition and willingness to co-operate”.This book has been prepared within the project „Geographic Information Systems (GIS) – the integration of environmental and climate issues as an important factor of economic development and quality of life – an innovative second-degree studies” supported by a grant from Norway through the Norway Grants and co-financed by the Polish funds. (Agreement No FSS/2014/HEI/W/0114/U/0013)

Comparison of reorganized versus unaltered cardiology departments during the COVID-19 era: a subanalysis of the COV-HF-SIRIO 6 study

Background: Since the beginning of the coronavirus disease-2019 (COVID-19) pandemic, numerous cardiology departments were reorganized to provide care for COVID-19 patients. We aimed to compare the impact of the COVID-19 pandemic on hospital admissions and in-hospital mortality in reorganized vs. unaltered cardiology departments. Methods: The present subanalysis is a multicenter retrospective COV-HF-SIRIO 6 study that includes all patients (n = 101,433) hospitalized in 24 cardiology departments in Poland between January 1, 2019 and December 31, 2020, with a focus on patients with acute heart failure (AHF). Results: Reduction of all-cause hospitalizations was 50.6% vs. 21.3% for reorganized vs. unaltered cardiology departments in 2020 vs. 2019, respectively (p < 0.0001). Considering AHF alone respective reductions by 46.5% and 15.2% were registered (p < 0.0001). A higher percentage of patients was brought in by ambulance to reorganized vs. unaltered cardiology departments (51.7% vs. 34.6%; p < 0.0001) alongside with a lower rate of self-referrals (45.7% vs. 58.4%; p < 0.0001). The rate of all-cause in-hospital mortality in AHF patients was higher in reorganized than unaltered cardiology departments (10.9% vs. 6.4%; p < 0.0001). After the exclusion of patients with concomitant COVID-19, the mortality rates did not differ significantly (6.9% vs. 6.4%; p = 0.55). Conclusions: In cardiology departments reorganized to provide care for COVID-19 patients vs. unaltered ones, observed: i) a greater reduction in hospital admissions in 2020 vs. 2019; ii) higher rates of patients brought by ambulance and lower rates of self-referrals; and iii) higher all-cause in-hospital mortality for AHF due to COVID-19 related deaths

Language Awareness in an Internet Chat Room

When communicating on the Internet, the participants, so to say, mingle two traditional modes of communication: writing and speech. The phenomenon appears to be most noticeable in chat room interactions. This suggestion is based on the fact that users try to behave as though they are engaged in a spoken act of communication, though the actual medium of communication employs written language forms. Therefore, Internet users need to know what conventions to employ and how to perform such actions in order to express the desired meanings, all with the aim of driving the interaction as close as possible to speech. Such implementations of certain language-related customs require a specific kind of language awareness from the users. This concept, plus the applied conventions, constitute the essence of this article. The discussion begins with an introduction to the research problem, in this case the intentional utilization by Internet chat participants of the graphic mode of communication in order to express their desired meanings. Second, the reader becomes acquainted with the terminology used in the paper, which includes: language awareness, (Internet) chat, and (language) corpus. Moreover, the source of the studied language material—a corpus of Internet chats—is presented. The said description additionally includes the informants’ characteristics, as well as the topicality of their conversations. The further sections of the paper discus the application of selected non-normative spelling conventions and word-formation processes, with the support of examples taken from the corpus. Based on the discussion, an attempt is made to indicate which features comprise certain values to the participants of Internet chats.Internetinėje komunikacijoje pastebimi tam tikri, tik jai būdingi, savitumai. Jie susiformavo interneto vartotojams „sumaišius“ du tradicinius komunikacijos kanalus: šnekamąją ir rašytinę kalbas. Tai akivaizdu pokalbių svetainėse. Vartotojai elgiasi kaip žodinio bendravimo metu, tačiau bendravimas vyksta raštu. Todėl interneto svetainės pokalbių dalyviai, bendraudami internetu, turi būti susipažinę su kai kuriomis grafinėmis normomis ir mokėti jomis pasinaudoti norėdami išreikšti norimą prasmę. Tokios kalbinės elgsenos taikymas iš internetinio pokalbio dalyvio reikalauja atitinkamo kalbos suvokimo. Šio straipsnio esmė – kalbos suvokimo reiškinys ir naudotojus įpareigojančios internetinės komunikacijos kalbos normos. Straipsnio pradžioje aptariama mokslinių tyrimų problematika. Tai interneto pokalbių svetainių dalyvių sąmoningas grafinių būdų vartojimas komunikacijoje siekiant išreikšti norimą prasmę. Skaitytojas taip pat supažindinamas su straipsnio terminologija: „kalbos suvokimas“, „(interneto) pokalbis“, „(kalbos) tekstynas“. Ištyrus interneto pokalbius, pabaigoje suformuluotos išvados, taip pat apibendrinti mėginimai nustatyti kai kuriuos interneto pokalbių dalyvių privalumus