Encyklopedia rachunkowości / The Accounting Encyclopedia

This is an encyclopedia of accounting terms

Budżetowanie działalności jednostek gospodarczych Teoria i praktyka. Część V

Z wprowadzenia: "Przekazujemy do rąk Czytelników część monografii dotyczącej budżetowania jednostek gospodarczych. Jej przygotowanie zbiegło się z ukazaniem się manifestu Precz z budżetami Jeremiego Норе’а i Robina Frasera. Autorzy poddają tam ostrej krytyce dotychczasowe praktyki stosowania budżetowania kosztowego. Stąd niniejsza publikacja - między innymi - dlatego różni się istotnie od poprzednich. Od pewnego czasu - także w Polsce - pojawiały się głosy wskazujące na istotne niedoskonałości budżetowania kosztowego, na przykład J. Gierusz [Materiały konferencyjne 2001], G. H. Świderska [Rachunkowośćzarządcza i rachunek kosztów, 2002]. Nie odnosiły one jednak skutku. Nie zauważono też dotąd narastającej listy zarzutów wytaczanych przeciw finansowym jednostkom miary stosowanym w budżetowaniu kosztowym, na przykład G. K. Świderska [jak wyżej], M. Sierpińska, B. Niedbała [Controllingoperacyjny wpnedsiębiorstwie, 2003]. Bez echa pozostało postawione przez autora pytanie: „zmierzch czy rozwój budżetowania?” [„Controlling i rachunkowość zarządcza” 9/2002], gdzie jednoznacznie wskazano, że budżetowanie kosztowe obejmuje jedynie jedną sferę działalności przedsiębiorstwa i tym samym nie może stanowić wystarczającej podstawy do sterowania przedsiębiorstwem. Zwolennicy budżetowania kosztowego nawet zgadzali się ze stawianymi zarzutami, jednak nie reagowali na propozycje zmian w filozofii i metodologii budżetowania."(...

SARS-CoV-2 infection in patients with multiple myeloma: survey in 23 centers across Europe and USA

Introduction: Despite several studies, the impact of coronavirus disease 2019 on patients with multiple myeloma remains uncertain. Material and methods: We performed a survey that covered the period of the first and second waves of the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) pandemic in 23 centers inseven countries. Out of 352 patients with myeloma and SARS-CoV-2, 23% died. Results/Conclusions: Logistic regression showed a lower risk of death among patients treated with proteasome inhibitor and a higher risk of death for those who had a severe or a very severe course of disease

Anthropogenic impact on the presence of L. monocytogenes in soil, fruits

and vegetable

A cross-sectional comparison of selected anthropometric, laboratory, and densitometric parameters in postmenopausal osteoporotic women with and without vertebral compression fractures

Introduction: Osteoporosis leads to an increased risk of vertebral compression fractures (VCFs). Most of them are spontaneous, which makes early diagnosis difficult. The aim of the study was to find parameters that distinguish osteoporotic women with and without vertebral compression fractures. Material and methods: A total of 437 women with postmenopausal osteoporosis were enrolled to the study. Based on the results of densitometric vertebral fracture assessment, patients were divided into 2 groups: with (n = 193) and without (n = 244) VCFs. Then selected anthropometric, laboratory, and densitometric parameters as well as questionnaire data were compared. Results: The following distinguishing factors were found among patients with VCFs in comparison to patients without such fractures: older age — 73.93 years vs. 69.63 years [p(1) < 0.001, p(2) < 0.001], shorter height — 1.56 m vs. 1.58 m [p(4) < 0.001], lower value of glomerular filtration rate (GFR) according to Cockcroft-Gault formula — 58.22 mL/min. vs. 66.25 mL/min. [p(1) < 0.025, p(2) = 0.002], lower peripheral blood haemoglobin and serum albumin concentration (OR = 1.24, 95% CI: 1.02–1.51, p(5) = 0.03; OR = 2.29, 95% CI: 1.09–4.80, p(5) = 0.03, respectively), and higher 10-year risk of major osteoporotic fracture (FRAX MOF) –12.01% vs. 9.69% [p(1) < 0.01, p(2) < 0.001] and hip fracture (FRAX HIP) — 3.85% vs. 2.55% [p(1) < 0.01, p(2) < 0.001]. In addition, among patients with VCFs a greater severity of back pain was found in the 11-grade scale of pain intensity — 6.12 vs. 4.29 [p(1) < 0.001, p(2) < 0.001, p(3) < 0.001]. The bone mineral content (BMC) and bone mineral density (BMD) of the hip were lower in patients with VCFs — 25.25 vs. 26.2 g and 0.72 g/cm2 vs. 0.75 g/cm2, respectively [p(4) = 0.04 and p(4) < 0.001, respectively]. Conclusions: Patients with VCFs were characterised by greater back pain intensity, higher fracture risk according to the FRAX calculator, and lower values of the following: GFR according to Cockcroft-Gault formula, peripheral blood haemoglobin and serum albumin concentration, and BMD of the hip. Further studies are required to validate the FRAX calculator to assess not only the risk of future fractures but also unrecognised VCFs.

Cholinesterase activity in blood and pesticide presence in sweat as biomarkers of children's environmental exposure to crop protection chemicals

Introduction. On the contrary to the adult population exposed to pesticides, mostly on occupational basis, rural children are mostly exposed to pesticides deposited in the environment. However, even this constant, distributed in time exposure to low concentrations of pesticides may led to permanent health disorders and limit children’s harmonious development. Objective. The main objective of the study was to evaluate the usefulness of aacetylcholinesterase (AChE) and butyrylcholinesterase (BuChE) activity determination as a marker of children’s environmental exposure to pesticides. An additional aim was to evaluate the usefulness of sweat patches as a novel, non-invasive method of detection of pesticides in sweat as a measure of pesticide exposure. Materials and method. A total of 108 children living in areas of intense pesticide use, and as a control group, 92 children living in an agro-tourist area were enrolled in the study. The AChE and BuChE activity was assayed colorimetricaly in diluted whole blood or plasma, respectively. In addition, selected pesticides were measured by GC/MS analysis in samples of the subject’s sweat absorbed onto a sorbent. Results. The study demonstrated significantly lower AChE and BuChE activity, respectively, in the diluted whole blood and plasma of children exposed to pesticides, compared to the control group (p<0.001 and p=0.003, respectively). The measured mean level of AChE activity was 241.63 ± 26.76 and 348.0±46.95 mU/µmolHb in the exposed and the control group, respectively, whereas the mean activity of BuChE was 424.1±81.1 and 458.6 ± 86.5 mmol/L/min. In addition, pesticide metabolites were detected in 19 (17.6%) sweat samples collected from exposed children. Conclusions. Altogether, the study indicated that cholinesterase activity is a sensitive marker of the children’s environmental exposure to pesticides, whereas sweat patches are useful devices for collecting samples to be analysed for the presence of the pesticides