Unethical Opportunities in Business Valuation: A Case Study on Value Manipulation

Looking specifically at mergers and going private transactions (GPTs), the thesis is that management has the incentives and opportunity to make business specific decisions leading up to major capital transactions that result in an overstated or understated value for the company. The research will evaluate the possibility of influencing the factors used in valuation by examining two case studies for signs of manipulation that led to an over or under valuation of the company. The case studies will examine the acquisition of Autonomy by HP in October 2011 and the decision for Dell to revert to Private ownership in November 2013

Opinion survey on the profession of a physiotherapist in Poland

IntroductionDespite numerous activities of the National Chamber of Physiotherapists, there are reasons that question the organization of physiotherapy in Poland. Public services are particularly criticized, which is alarming, because physiotherapy that functions well within the public health service is essential for maintaining the optimal efficiency of the entire system.PurposeDetermining the current opinion on the profession of a physiotherapist and the process of physiotherapy in Poland, taking into account the differences between reimbursed services and those provided in non-public entities.Material and methodThe method of diagnostic survey distributed with the use of social networks was used. The study group included 164 people (53F, 111M).ResultsThe quality of private services was statistically significantly (p <.0001) assessed better on a five-point scale (4.74 [SD = 0.44]) than reimbursed services (3.1 [SD = 1.20]). Comparing the opinion on commercial services with those provided under public health care, significant (p <.0001) differences were also noted in other assessed aspects in favor of private physiotherapy, which was assessed as good. Public health services were rated averagely.ConclusionsPublic health care physiotherapy is rated worse than commercial services.People who have undergone physiotherapy financed by the National Health Fund would be less willing to start physiotherapy again if necessary than people with experience from private physiotherapy offices.Activities optimizing the work system of physiotherapists can improve the opinion about physiotherapy in public health care in Poland, giving measurable health and economic benefits in the long term

Dziedzinowe bazy bibliograficzne Biblioteki Uniwersytetu Kardynała Stefana Wyszyńskiego w Warszawie

This article contains some information on the bibliographic databases in the on-line system information at the Library of Cardinal Stefan Wyszyński’s University. There are databases like: Bibliography of Church History, Bibliography of Moral Theology and Ethics, Polish Bibliography of Church Sciences and Polish Bibliography on Christian Antique

Możliwości rozwiązania problemów parkingowych osiedli z wielkiej płyty w świetle istniejących dokumentów planistycznych, na przykładzie północnej części dzielnicy Fordon w Bydgoszczy

The problem related to lack of parking space in large-panel housing estates is quite common. It results from intensive development of communication and an increasing role of individual transport. Only a small percentage of the current parking needs of residents of large-panel housing estates such as Fordon is satisfied. The subject of study was the northern part of the Bydgoszcz district of Fordon, i.e. Tatrzańskie housing estate with an estimated population of 10,000. The estate, which was designed in the 1970s, was part of the communication principles of that time. However, after nearly 50 years, it requires restructuring. According to analysis, the only solution from the aspect of parking policy is determination of areas, in which location of multi-story parking is allowable

Getting Beyond Visual Impact: Designing Renewable Energy as a Positive Landscape Addition

The critical necessity of scaling up renewable energy to meet the challenge of climate change implicates vast swaths of American landscape. Renewable energy infrastructure has long concerned itself with minimizing its visual impact, in order to decrease opposition from local landowners and users of the landscape. As energy facilities proliferate across the landscape, their visual impact can be expected to grow as well—both in terms of the scale of installations, as well as the amount of territory affected. On public lands, renewable energy infrastructure has had to compete with alternate public uses of the land, including scenic and recreational values. Managers of public landscapes have developed specific procedures for describing the visual impact to landscapes stemming from energy development, and specific methodologies to evaluate whether a particular project should proceed. In most contemporary energy planning processes that include landscape design professionals, these designers’ scope is limited to comparing the visual impact of discrete energy installations: the spacing, height, and alignment of wind turbines or solar panels, for example. We argue for a more inclusive approach to incorporating spatial design considerations, earlier in the planning process, as a way of incorporating public aspirations and opinions about the energy landscape, expanding the field of potential planning outcomes, and identifying synergies for co-locating multiple positive elements. How can energy infrastructure actively participate in the shaping of a positive landscape experience, and not just try to minimize its impact on the landscape? This paper will present several examples of infrastructure-driven landscape transformations that actively incorporated public input and visual assessment considerations, at the municipal and regional scales, in order to develop energy planning frameworks with high social acceptance. One case study looks at the spatial planning around wind turbine installations in the Wieringermeer polder in the Netherlands, which used design to develop a consistent image for wind installations, and create a recognizable new layer in the cultural landscape that reflects the qualities, scale, and character of the underlying landscape (H+N+S Landschapsarchitecten, 2014). One other European example demonstrates the impact of an iterative design process in producing the successful Middelgrunden wind farm in Copenhagen, Denmark. We analyze the potential of these kinds of planning processes on American renewable energy infrastructure planning. We note examples of energy planning that are successfully minimizing conflict between social and ecological stakeholders, focusing on California programs such as the Desert Renewable Energy Conservation Plan (DRECP), but that would benefit from incorporating design methodologies more extensively to manage visual landscape impact

Dziedzinowe bazy bibliograficzne Biblioteki Uniwersytetu Kardynała Stefana Wyszyńskiego w Warszawie

This article contains some information on the bibliographic databases in the on-line system information at the Library of Cardinal Stefan Wyszyński’s University. There are databases like: Bibliography of Church History, Bibliography of Moral Theology and Ethics, Polish Bibliography of Church Sciences and Polish Bibliography on Christian Antique

Co się nie wydarzyło w bydgoskiej architekturze sportowej?

Sports architecture was the background for different type events, both sports and cultural ones, and sports facilities often manifested their modemity and technological domination. Bydgoszcz is a city of numerous cyclic events and occasional intemational sports events. Each such event reąuires ade- ąuate space and facilities. That’s the reason for new sports and entertainment investment projects planned in the city. However, many of the prepared projects have remained on carbon paper, e.g. the “Górzyskowo” Centre Sport Hall project in Bydgoszcz, which was to be constructed by the intersection of Żwirki i Wigury and Jaskółcza Streets, and the sports and entertainment hall with an arena - skating rink for 6,500 spectators, a bowling arcade, a hotel-administrative complex, and training rooms, which was to be located in an area limited by the Brda River and Toruńska Street. These facilities have never been constructed and today we can admire them on yellowed carbon papers only

Study of poultry livers as a source of Campylobacter

TFMOne HealthCampylobacter is the most common bacterial cause of human gastroenteritis in the world. The largest contributor of human Campylobacter infection in developed countries is considered poultry and poultry products. The current European legislation regulates levels of Campylobacter only on the neck skin from broiler carcases at a slaughterhouse. However, foodborne campylobacteriosis has also been linked to undercooked chicken liver

Migranci na polskim rynku pracy – wyzwania dla zarządzania zasobami ludzkimi

W artykule podjęto kwestię zatrudnienia cudzoziemców w Polsce. Wskazano główne tendencje powstające w przypadku ich sytuacji na rynku pracy oraz określono wpływ tych zmian na zarządzanie zasobami ludzkimi. W pierwszej części artykułu, opracowanej na podstawie analizy danych statystycznych, przedstawiono ogólny obraz sytuacji migrantów na rynku pracy w Polsce. W następnej opisano konsekwencje zmian obserwowanych w obszarze zatrudnienia migrantów dla zarządzania zasobami ludzkimi w przedsiębiorstwach