Kreatywna rachunkowość w sprawozdawczości finansowej spółek giełdowych

Sprawozdawczość finansowa podlega w ostatnich latach nieustającej krytyce. Uważa się, że nie jest ona w stanie sprostać rosnącym potrzebom i wymaganiom inwestorów, którzy nie zadowalają się już suchą informacją z raportów finansowych. Decyzje o lokowaniu kapitału wymagają obecnie danych o charakterze finansowym i niefinansowym, dobrowolnych ujawnień informacji niewymaganych prawem, o znacząco rozszerzonym zakresie, pozwalających na przewidywanie sytuacji finansowej i wyników jednostki w przyszłości. W erze społeczeństwa informacyjnego raport finansowy jednostki gospodarczej stopniowo ewoluuje w kierunku raportowania biznesowego. Inwestorzy potrzebują danych o znacznie większej przejrzystości, zrozumiałych i często wspomaganych informacjami opisowymi. Prezentowana publikacja stanowi głos w dyskusji nad ewolucyjnym charakterem, kształtem, kierunkami rozwoju oraz perspektywami współczesnej rachunkowości.Publikacja finansowana ze środków Rektora Uniwersytetu Łódzkiego

Electrical and optical properties of new Pr3+-doped PbWO4 ceramics

Polycrystalline samples of new scheelite-type tungstates, Pb1 3x xPr2xWO4 with 0.0098 6 x 6 0.20, where denotes cationic vacancies have been successfully prepared by a high-temperature solid-state reaction method using Pr2(WO4)3 and PbWO4 as the starting reactants. The influence of the Pr3+ substitution in the scheelite framework on the structure and optical properties of prepared new ceramic materials has been examined using powder X-ray diffraction method (XRD) and UV-Vis-NIR spectroscopy. The results of dielectric studies of Pb1 3x xPr2xWO4 samples showed both low values of dielectric constant (below 14) and loss tangent (below 0.2). The electrical conductivity and thermoelectric power measurements revealed a low conductivity ( 2 × 109 S/m) and the sign change of thermoelectric power around the temperature of 366 K suggesting the p-n transition. These results are discussed in the context of vacancy, acceptor and donor levels as well as the Maxwell-Wagner model

GWAS links variants in neuronal development and actin remodeling related loci with pseudoexfoliation syndrome without glaucoma

Pseudoexfoliation syndrome (PEXS) is an age-related elastosis, strongly associated with the development of secondary glaucoma. It is clearly suggested that PEXS has a genetic component, but this has not been extensively studied. Here, a genome-wide association study (GWAS) using a DNA-pooling approach was conducted to explore the potential association of genetic variants with PEXS in a Polish population, including 103 PEXS patients without glaucoma and 106 perfectly (age- and gender-) matched controls. Individual sample TaqMan genotyping was used to validate GWAS-selected single-nucleotide polymorphism (SNP) associations. Multivariate binary logistic regression analysis was applied to develop a prediction model for PEXS. In total, 15 SNPs representing independent PEXS susceptibility loci were selected for further validation in individual samples. For 14 of these variants, significant differences in the allele and genotype frequencies between cases and controls were identified, of which 12 remained significant after Benjamini-Hochberg adjustment. The minor allele of five SNPs was associated with an increased risk of PEXS development, while for nine SNPs, it showed a protective effect. Beyond the known LOXL1 variant rs2165241, nine other SNPs were located within gene regions, including in OR11L1, CD80, TNIK, CADM2, SORBS2, RNF180, FGF14, FMN1, and RBFOX1 genes. None of these associations with PEXS has previously been reported. Selected SNPs were found to explain nearly 69% of the total risk of PEXS development. The overall risk prediction accuracy for PEXS, expressed by the area under the ROC curve (AUC) value, increased by 0.218, from 0.672 for LOXL1 rs2165241 alone to 0.89 when seven additional SNPs were included in the proposed 8-SNP prediction model. In conclusion, several new susceptibility loci for PEXS without glaucoma suggested that neuronal development and actin remodeling are potentially involved in either PEXS onset or inhibition or delay of its conversion to glaucoma

Multiplex real-time PCR to identify a possible reinfection with different strains of human cytomegalovirus in allogeneic hematopoietic stem cell transplant recipients

Human cytomegalovirus (HCMV) infection remains the leading cause of serious contagious complications after allogeneic hematopoietic stem cell transplantation. These infections in HCMV-seropositive recipients can be due to reactivation or reinfection. Different HCMV strains were identified by determining the genotypes isolated from repeatedly tested patients. The UL55 sequences encoding viral glycoprotein B (gB) have been chosen as the target gene. The region, in which the gB precursor protein is cleaved into two fragments by a cellular endoprotease, is characterized by genetic variability, and based on that HCMV is classified into four major genotypes: gB1, gB2, gB3 and gB4. Multiplex real-time PCR assay enabled both, HCMV gB genotyping, as well as simultaneous quantitative assessment of the detected genotypes. This study was carried out in 30 transplant recipients, from whom 105 isolates of HCMV DNA were genotyped. In 40% of recipients, a mixed infection with two or three genotypes was detected. Genotype gB1 dominated in general, and characteristically for mixed infections, the genotype gB3 or gB4 was always present. Although there were no significant differences in the load for each genotype, in case of multiple infections, the number of copies of gB1 genotype was significantly higher when compared to a single gB1 infection. In patients with mixed genotypes, chronic HCMV infections and graft versus host disease were observed more often, as well as antiviral treatment was less effective. It was assumed that these adverse effects can be related to the presence of gB3 and gB4 genotypes

Detection of specific lytic and latent transcripts can help to predict the status of Epstein-Barr virus infection in transplant recipients with high virus load

Epstein-Barr virus (EBV), a member of the family Herpesviridae, is widely spread in the human population and has the ability to establish lifelong latent infection. In immunocompetent individuals the virus reactivation is usually harmless and unnoticeable. In immunocompromised patients productive infection or type III latency may lead to EBV-associated post-transplant lymphoproliferative disorder (PTLD). The aim of our research was to investigate the utility of PCR-based methods in the diagnosis and monitoring of EBV infections in bone marrow transplant recipients. Thirty-eight peripheral blood leukocyte samples obtained from 16 patients were analysed, in which EBV DNA was confirmed by PCR. We used semi-quantitative PCR to estimate the viral load and reverse-transcription PCR (RT-PCR) to differentiate between latent and productive EBV infection. In 14 patients we confirmed productive viral infection. We observed a correlation between higher number of EBV genome copies and the presence of transcripts specific for type III latency as well as clinical symptoms

Rehabilitation in scoliosis - an overview of the most important procedures

Introduction: Scoliosis is defined as deformation of the spine and torso in three dimensions. Study show that scoliosis affects 68% of healthy individuals over 65 years of age with no low back pain. The aim of this article is to review the available scoliosis rehabilitation methods, including the newest physical rehabilitation trends. Material and methods: Articles in the Google Scholar, Pub Med database have been analysed using keywords: scoliosis, deformation of the spine and torso, modern methods of rehabilitation, older people. Results: After skeletal maturity, curves less than 30°do not progress, however most curves greater than 50°continue to progress with approximate change of 1°per year. Bracing is one of the most popular options of scoliosis treatment. Braces usage aims to slow the progression of the curve. However, complications resulting from the physical changes caused by the compression of the body and/or psychological effects due to the disturbance of the appearance while wearing the brace may occure. The Lehnert-Schroth three-plane corrective breath method principles are: a proper breathing technique where the ribs are used as levers and the breath is directed to the unstretched parts of lungs allowing correction of the curvature of the spine, and secondly activation of non-working muscles on the side of the concave curvature. Nevertheless, surgical procedure is advised for curves greater than 45° in immature patients and greater than 50° in mature patients. Conclusions: Scoliosis, defined as spinal and torso deformity in three planes. 80% of all cases of this postural defect are juvenile idiopathic scoliosis (AIS). However, degenerative scoliosis developed during the patient’s life due to the degeneration of the discs of the spine is frequent in people over the age of 65. It often limits daily functioning and can cause severe pain that requires medical intervention. It has been proven that properly selected systematic rehabilitation may lead to significant improvement in the spinal alignment. Nevertheless, in severe cases surgical treatment may be necessary

Early hematopoietic chimerism monitoring and molecular engraftment characteristic by STR-PCR method in patients after alloHSCT

Allogeniczna transplantacja komórek hematopoetycznych jest jednym ze sposobów leczenia nowotworowych i nienowotworowych schorzeń hematologicznych. Po przeszczepieniu komórki hematopoetyczne dawcy osiedlają się w niszach szpikowych biorcy, co skutkuje powstaniem prawidłowego układu krwiotwórczego i immunologicznego o genotypie dawcy - całkowity chimeryzm dawcy. Wszczepienie molekularne (ME) poprzedza wystąpienie wszczepienia hematologicznego. Wczesna ocena chimeryzmu może mieć istotne znaczenie dla dalszego przebiegu procesu przyjmowania się przeszczepienia i warunkuje możliwość podjęcia wczesnej interwencji leczniczej.Do badania włączono 38 pacjentów, u których wykonano 43 allogeniczne transplantacje (alloHSCT). Przyjmowanie się przeszczepu śledzono we krwi obwodowej od 2. do 14. doby po transplantacji, następnie w 21. i 28. dobie. W 30. dobie poziom chimeryzmu oznaczano we krwi obwodowej i w szpiku kostnym. Chimeryzm hematopoetyczny oceniano przy zastosowaniu metody molekularnej STR-PCR.Wykazano, że zmiany poziomu chimeryzmu we wczesnym okresie po transplantacji w grupie pacjentów poddanych alloSCT (alloHSCT po-przedzona kondycjonowaniem mieloablacyjnym) przebiegają zgodnie z zależnością liniową (R2=0,996), natomiast w grupie pacjentów poddanych alloNMSCT (alloHSCT poprzedzona kondycjonowaniem niemie-loablacyjnym) są zgodne z zależnością logarytmiczną (R2=0,959). Poziom chimeryzmu hematopoetycznego jest wyższy w grupie pacjentów poddanych alloSCT, w 2. dobie różnicę tę cechuje znamienność statystyczna (p=0,0048).Wszczepienie molekularne poprzedza wystąpienie wszczepienia hematologicznego (pacjenci poddani alloSCT p=1,44×10−12, pacjenci pod-dani alloNMSCT p=2,12×10−6).W grupach pacjentów poddanych alloSCT i alloHSCT, którzy otrzymali więcej niż 3×106 komórek CD34+/kg masy data różnica w czasie wystąpienia ME w porównaniu z grupą chorych, którzy otrzymali mniej niż 3×106 komórek CD34+/kg, była znamienna statystycznie (alloSCT p=0,0013, alloHSCT p = 0,021).Allogeneic hematopoietic stem cell transplantation (alloHSCT) is a curative treatment for proportion of patients suffering from malignant and non-malignant hematological disorders. Successful transplantation is a process that requires the engraftment of pluripotent hematopoietic stem cells which can re-establish normal hemopoesis and immune system. Distinguishing between donor and host origin of bone marrow and blood cells is crucial for monitoring of engraftment process. One of the most useful tools for engraftment monitoring is the assessment of hematopoietic chimerism after alloSCT that describes the percentage of donor hematopoietic in a transplant recipient.Thirty eight adult patients after alloHSCT were included into the study. In total 43 allogeneic stem cell transplantations were performed. Hematopoietic chimerism was assessed by STR-PCR technique. The analysis of early chimerism were performed starting from 2nd to 14th day on every 2 days than to 28 days weekly and on day +30 after alloHSCT.Early hematopoietic chimerism assessment demonstrated that the kinetics of chimerism in patients after alloSCT was compatible with linear trend (R2=0.996) and in patients after alloNMSCT was compatible with logarithmic trend (R2=0.959). The hematopoietic chimerism level was higher in alloSCT on day 2 the difference was statistically significant (p=0.0048).Molecular engraftment preceded hematological engraftment in patients after either myeloablative or non-myeloablative conditioning regiments (alloSCT patients p=1.44×10−12, alloNMSCT p=2.12×10−6).Earlier ME was observed in patients after alloHSCT and alloSCT who received more than 3×106 CD34+ cells/kg (alloSCT p=0.0013, alloHSCT p=0.021). The difference was statistically significant

Exome sequencing to explore the possibility of predicting genetic susceptibility to the joint occurrence of polycystic ovary syndrome and Hashimoto’s thyroiditis

A large body of evidence indicates that women with polycystic ovary syndrome (PCOS) have a higher risk of developing Hashimoto’s thyroiditis (HT) than healthy individuals. Given the strong genetic impact on both diseases, common predisposing genetic factors are possibly involved but are not fully understood. Here, we performed whole-exome sequencing (WES) for 250 women with sporadic PCOS, HT, combined PCOS and HT (PCOS+HT), and healthy controls to explore the genetic background of the joint occurrence of PCOS and HT. Based on relevant comparative analyses, multivariate logistic regression prediction modeling, and the most informative feature selection using the Monte Carlo feature selection and interdependency discovery algorithm, 77 variants were selected for further validation by TaqMan genotyping in a group of 533 patients. In the allele frequency test, variants in RAB6A, GBP3, and FNDC7 genes were found to significantly (padjusted < 0.05) differentiated the PCOS+HT and PCOS groups, variant in HIF3A differentiated the PCOS+HT and HT groups, whereas variants in CDK20 and CCDC71 differentiated the PCOS+HT and both single disorder groups. TaqMan genotyping data were used to create final prediction models, which differentiated between PCOS+HT and PCOS or HT with a prediction accuracy of AUC = 0.78. Using a 70% cutoff of the prediction score improved the model parameters, increasing the AUC value to 0.87. In summary, we demonstrated the polygenic burden of both PCOS and HT, and many common and intersecting signaling pathways and biological processes whose disorders mutually predispose patients to the development of both diseases

Diarrheal-associated gut dysbiosis in cancer and inflammatory bowel disease patients is exacerbated by Clostridioides difficile infection

IntroductionLow diversity gut dysbiosis can take different forms depending on the disease context. In this study, we used shotgun metagenomic sequencing and gas chromatography–mass spectrometry (GC-MS) to compared the metagenomic and metabolomic profiles of Clostridioides (Clostridium) difficile diarrheal cancer and inflammatory bowel disease (IBD) patients and defined the additive effect of C. difficile infection (CDI) on intestinal dysbiosis.ResultsThe study cohort consisted of 138 case-mix cancer patients, 43 IBD patients, and 45 healthy control individuals. Thirty-three patients were also infected with C. difficile. In the control group, three well-known enterotypes were identified, while the other groups presented with an additional Escherichia-driven enterotype. Bacterial diversity was significantly lower in all groups than in healthy controls, while the highest level of bacterial species richness was observed in cancer patients. Fifty-six bacterial species had abundance levels that differentiated diarrheal patient groups from the control group. Of these species, 52 and 4 (Bacteroides fragilis, Escherichia coli, Klebsiella pneumoniae, and Ruminococcus gnavus) were under-represented and over-represented, respectively, in all diarrheal patient groups. The relative abundances of propionate and butyrate were significantly lower in fecal samples from IBD and CDI patients than in control samples. Isobutyrate, propanate, and butyrate concentrations were lower in cancer, IBD, and CDI samples, respectively. Glycine and valine amino acids were over- represented in diarrheal patients.ConclusionOur data indicate that different external and internal factors drive comparable profiles of low diversity dysbiosis. While diarrheal-related low diversity dysbiosis may be a consequence of systemic cancer therapy, a similar phenotype is observed in cases of moderate to severe IBD, and in both cases, dysbiosis is exacerbated by incidence of CDI